2022-03-31-accounts - Autism Together

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Trustees		C LAmes
		CA F Battersby
		E Behan (Vice Chair)
		I N Cadman	(Chair)
		I Callcott
		A Cragg
		D Evans
		N M Kennedy
		C Smart
		I D Unalkat					(Appointed	16October 2021)
		K8O'Dempsey					(Appointed	16October 2021)
Company	Secretary	LParnell
Chief Executive		5Stubbs
Charity number		1007878
Company	number	2658268
Registered	office	Oak House	(Unit C)
		6Tebay Road
		Bromborough
		Wirral
		Merseyside
		CH62 3PA
Auditor		Mitchell Charlesworth			(Audit)	Limited
		3rd Floor
		5Temple Square
		Temple Street
		Liverpool
		Merseyside
		L2 SRH
Bankers and deposit takers		Barclays Bank pic
		20 Chapel	Street
		Liverpool
		Merseyside
		L3 BAG
		CCLA Investment		Management		Limited
		85 Queen	Victoria	Street
		London
		EC4V 4ET

			Page
Trustees' report			1-15
Independent	auditor's	report	16-20
Statement of	financial	activities	21-22
galance sheet			23
Statement of	cash flows		24
Notes to the financial		statements	25-46

CLAmes
C A F Battersby
E Behan (Vice Chair)
I N Cadman	(Chair)
JCallcott
A Cragg
A D Davies		(Resigned 25 May 2021)
D Evans
M J Freeman		(Resigned 5 April 2021)
N M Kennedy
CSmart
J D Unalkat		(Appointed	16October 2021)
KBO'Dempsey		(Appointed	16October 2021)

Current financial year	Current financial year
				Unrestricted	Restricted	Total	Total
				funds	funds
				2022	2022	2022	2021
			Notes	6'000	6'000	6'000	6'000
income from:
Donations and	legacies			711	70	781	676
Charitable activities				23,730	6	23,736	23,002
Totalincome				24,441	76	24,517	23,678
Raising funds				64		64	100
Charitable activities			6	23,696	17	23,713	22,650
Other			13	39		39	47
Total resources expended				23,799		23,816	22,797
Net incoming	resources before transfers			642	59	701	881
Gross transfers	between	funds		52	(52)
Net income for the year/
Net incoming	resources			694	7	701	881
Other recognised gains and losses
Actuarial gain/(loss) on defined benefit pension schemes				2,433		2,433	(1,276)
Net movement	in funds			3I127		3,134	(395)
Fund balances	at 1April 2021			3,932	54	3,986	4,381
Fund balances	at31March 2022			7,059	61	7,120	3,986

Prior financial	year
				Unrestricted	Restricted	Total
				funds	funds
				2021	2021	2021
			Notes	6'000	6'000	6'000
Income from:
Donations and	legacies			585	91	676
Charitable activities				22,990	12	23,002
Total income				23,575	103	23,678
~ECh
Raising funds				100		100
Charitable activities			6	22,586	64	22,650
Other			13	47		47
Total resources expended				22 733	64	22,797
Net incoming	resources before transfers			842	39	881
Gross transfers	between	funds			(2)
Net income for the year/
Net incoming	resources			844	37	881
Other recognised gains and losses
Actuarial gain/(loss) on defined benefit pension schemes				(1,276)		(1,276)
Net movement	in funds			(432)	37	(395)
Fund balances	at 1April	2020			17	4,381
Fund balances	at 31March 2021			3,932	54	3,986

			2022		2021
		Notes	6'000	6'000	6'000	6'000
Fixed assets
Tangible assets		15		5,431		5,663
Current assets
Debtors		16	2,047		2,038
Cash at bank and in	hand		3,051		1,926
			5,098		3,964
Creditors: amounts	falling due within one
year		17	(1,819)		(1,525)
Net current assets				3,279		2,439
Total assets less current liabilities				8,710		8,102
Creditors: amounts	falling due after more
than one year		18		(399)		(1,183)
Provisions for liabilities				(1,191)		(2,933)
Net assets				7,120		3,986
Income funds
Restricted funds				61		54
Unrestricted funds
Designated funds		24	6,050		5,201
General unrestricted	funds		2,200		1,664
Pension reserve			(1,191)		(2,933)
				7,059		3,932
				7,120		3,986

					2022		2021
				Notes	6'000	6'000	6'000	f.'000
Cash flows from operating		activities
Cash generated from operations				30		2,143		1,627
Investing	activities
Purchase	oftangible fixed	assets			(188)		(470)
Net cash	used in investing	activities				(188)		(470)
Financing	activities
Repayment of bank loans					(830)		(618)
Net cash	used in financing	activities				(830)		(618)
Net increase in cash and cash equivalents						1,125		539
Cash and	cash equivalents	at beginning	ofyear			1,926		1,387
Cash and	cash equivalents	at end ofyear				3,051		1,926

		Unrestricted	Restricted	Total	Unrestricted	Restricted	Total
		funds	funds		funds	funds
		2022	2022	2022	2021	2021	2021
		f'000	f'000	f'000	f.'000	f'000	f.'000
Donations	and gifts	152	70	222		91
Coronavirus	Job Retention
Scheme and Local Authority
Support Grants		559		559	576		576
		711	70	761	585	91	676

		Charitable	Charitable
		Income	Income
		2022	2021
		f'000	f'000
Statutory bodies		23,634	22,914
Training and employment	support	13	6
Subscriptions		1	1
Grants receivable		31	37
Garden centre income		1	27
Other income		56	17
		23,736	23,002
Analysis by fund
Unrestricted funds		23,730	22,990
Restricted funds		6	12
		23,736	23,002

			Unrestricted	Unrestricted
			funds	funds
			2022	2021
			6'000	6'000
Fundraisin	and	ublicit
Seeking donations,		grants and legacies		13
Staff costs			62	87
Fundraising	and publicity		64	100
			64	100

		Charitable	Charitable
		Expenditure 2022 fI	Expenditure 2021 f'000
Staffcosts		18,811	17,896
Depreciation and impairment		420	429
Provisions		686	599
Household		110	104
CVS		77	63
Social enterprise		15	14
Activities		27	32
Maintenance		110	79
Service contracts		147	150
Utilitias		231	251
Rent and rates		370	327
Communications		128	108
Transport		442	408
IT&reprographics		92	16
Marketing &PR		6
Other		124	(40)
Insurance		282	274
		22,078	20,710
Share ofsupport costs (see note 7)		1,588	1,888
Share ofgovernance	costs (see note 7)	47	52
		23,713	22,650
Analysis by fund
Unrestricted funds		23,696	22,586
Restricted funds		17	64
		23,713	22,650

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		2022	2021
		Number	Number
Direct charitable		875	910
Management	and administration	41	55
Total		916	965
Employment	costs	2022	2021
		f'000	f'000
Wages and salaries		17,835	17,159
Social security	costs	1,293	1,233
Other pension	costs	996	963
		20,124	19,355

The number of employees
	2022	2021
	Number	Number
E60,001 - E70,000	2	2
f70,001 - E80,000	1	1
f90,001-f100,000	1	1

		Unrestricted	Unrestricted
		funds	funds
		2022	2021
		f'000	f'000
Financing	costs	39	47

15	Tangible fixed assets
			Freehold land	Leasehold	FIxtures snd	Totsl
			and buildings	improvements	fittings
			f'000	f'000	f'000	f'MO
	Cost
	At 1April 2021		5,879	2,726	392	8,997
	Additions		82		106	188
	Disposals		(5)	(3)	(90)	(98)
	At 31March 2022		5,956	2,723	408	9,087
	Depreciation and impairment
	At 1April 2021		1,596	1,436	302	3,334
	Depreciation charged	in the year	195	139	86	420
	Eliminated in respect	of disposals	(5)	(3)	(90)	(98)
	At 31March 2022		1,786	1,572	298	3,656
	Carrying amount
	At 31March 2022		4,170	1,151	110	5,431
	At 31March 2021		4,283	1,289	91	5,663
16	Debtors
					2022	2021
	Amounts falling due	within one year:			f'000	6'000
	Trade debtors				1,284	1,430
	Other debtors				12	20
	Prepayments and accrued income				751	588
					2,047	2,038
17	Creditors: amounts falling due within one year
					2022	2021
				Notes	f'000	f'000
	Bank(naos			19	24	75
	Other taxation and social security				415	318
	Trade creditors				697	444
	Other creditors				183	71
	Accruals and deferred	income			500	617
					1,819	1,525

			2022	2021
		Notes	g'000	f'000
Bank loans		19	364	1,143
Accruals and deferred	income		35	40
			399	1,183

Loans and overdrafts
	2022	2021
	g'000	e000
Bankloans	388	1,218
Payable within one year	24	75
Payable after one year	364	1,143

Provisions	for liabilities		2022	2021
		Notes	6'000	6'000
Retirement	benefit obligations	22	1,191	2,933
			1,191	2,933

Key assum	ption	s
						2022	2021
Discount	rate					2.8	2.1
Expected	rate	ofincrease of pensions		in payment		3.4	2.8
Expected	rate	ofsalary increases				4.8	4.2
Rate ofinflation - CPI						3.3	2.7
Mortality	assumptions
The assumed		life expectations	on retirement		at age 65are:
						2022	2021
						Years	Years
Retiring today
-Males						20.9	21.0
-Females						24.0	24.1
Retiring in 20		years
—Males						22.4	22.6
—Females						25.9	26.0

Retirement benefit schemes								(Continued)
Amounts recognised in the profit and loss account:
							2022	2021
							6'000	6'000
Current service cost							765	643
Net interest on defined benefit liability/(asset)							61	25
Other costs and income							10	10
Total costs							836	678
Amounts taken to other comprehensive		income;
							2022	2021
							6'000	6'000
Actual return on scheme assets							(2,230)	(3,193)
l.ess:calculated interest element							548	557
Return on scheme assets excluding	interest		income				(1,682)	(2,636)
Actuarial changes related to obligations							(751)	3,912
The amounts included in the balance		sheet arising		from the charity's	obligations	in
respect ofdefined benefit plans are	as	follows:
							2022	2021
							6'000	6'000
Present value of defined benefit obligations							29,309	29,228
Fair value of plan assets							(28,118)	(26,295)
Deficit in scheme							1,191	2,933
Movements in the present value of	defined		benefit	obligations:
								2022
								f.'000
Liabilities at 1April 2021								29,228
Current service cost								765
Benefits paid								(665)
Contributions from scheme members								123
Actuarial gains and losses								(751)
Interest cost								609
At 31March 2022								29,309

Movements in the fair value of plan asset	s:
			2022
			6'000
Fair value ofassets at 1April 2021			26,295
Interest income			557
Return on plan assets (excluding amounts	included	in net interest)	1,682
Benefits paid			(665)
Contributions by the employer			145
Contributions by scheme members			123
Other			(10)
At 31March 2022			28,118

The fair value of plan assets at the reporting period end	was as follows:
	2022	2021
	6'000	6'000
Equity instruments	10,656	10,492
Debt instruments	8,689	7,757
Property	2,081	1,788
Cash/liquidity	1,153	1,446
Other	5,539	4,812
	28,118	26,295

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		Movement	Movement	in funds
	Balance at	Incoming	Resources		Transfers	Balance at	Transfers	Balance at
	1Aprg 2020	resources	expended			1April2021		11March 2022
	6			6		6
Fixed assets
fund	3,711,622				678,940	4,390,562	607,816	4,998,378
Future 50	318,854	(1,820)		(3,317)	(313,717)
Development
and property
fund					310,513	310,513	241,000	551,513
Pension risk
fund					500,000	500,000		500,000
	4,030,476	(1,820)		(3,317)	1,175,736	5,201,075	848,816	6,049,891

Analysis ofnet assets between	funds
	Unrestdicted	Restricted	Total	Unrestricted	Restricted	Total
	funds	funds		funds	funds
	2022	2022	2022	2021	2021	2021
	E'000	E'000	E'000	E'000	E'000	E'000
Fund balances at 31
March 2022 are
represented by:
Tangible assets	5,431		5,431	5,663		5,663
Current assets/(liabilities)	3,218	61	3,279	2,385	54	2,439
Long term liabilities	(399)		(399)	(1,183)		(1,183)
Provisions and pensions	(1,191)		(1,191)	(2,933)		(2,933)
	7,059	61	7,120	3,932	54	3,986

	2022	2021
	E'000	E'000
Within one year	471	662
Between two and five years	1,097	1,116
In over five years	413	586
	1,981	2,364

Details ofthe charity's subsidiaries at 31March	Details ofthe charity's subsidiaries at 31March	2022 are as	follows:
Name ofundertaking	Registered	Nature of business		Class of	%Held
	office			shares held	Direct	Indirect
The Wirral Centre for Autism	England and Wales Dormant		company	Ordinary	100.00
Limited (formerly Autism				shares
Together Limited)

Cash generated from operations	Cash generated from operations	Cash generated from operations		2022	2021
				f'000	E'000
Surplus/(deficit) for	the year			701	881
Adjustments for:
Depreciation and impairment		oftangible fixed assets		420	429
Difference between	pension	charge and cash contributions		597	499
Movements in working capital:
(Increase) in debtors				(9)	(226)
Increase in creditors				434	44
Cash generated from operations				2,143	1,627
Analysis ofchanges	in net funds
			At 1Apdil 2021	Cash flows	AtSs March 2022
			f'000	f'000	f'000
Cash at bank and in	hand		1,926	1,125	3,051
Loans falling due within one		year	(75)	51	(24)
Loans falling due after more		than one year	(1,143)	779	(364)
			708	1,955	2,663