## 



## 

## 

|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|





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|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)|





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|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<br>and|legacies|||711|70|781|676|
|Charitable<br>activities||||23,730|6|23,736|23,002|
|Totalincome||||24,441|76|24,517|23,678|
|Raising funds||||64||64|100|
|Charitable<br>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<br>gains and losses||||||||
|Actuarial<br>gain/(loss)<br>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<br>and|legacies|||585|91|676|
|Charitable<br>activities||||22,990|12|23,002|
|Total income||||23,575|103|23,678|
|~ECh|||||||
|Raising funds||||100||100|
|Charitable<br>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<br>gains and losses|||||||
|Actuarial<br>gain/(loss)<br>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<br>funds|||||||
|Designated<br>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<br>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<br>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|





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|||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<br>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<br>by fund||||
|Unrestricted<br>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<br>2022<br>fI|Expenditure<br>2021<br>f'000|
|Staffcosts||18,811|17,896|
|Depreciation<br>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<br>&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<br>by fund||||
|Unrestricted<br>funds||23,696|22,586|
|Restricted<br>funds||17|64|
|||23,713|22,650|





||||||||||||||||||IUN||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
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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|whose annual|remuneration|was f60,000or more were:|||
|---|---|---|---|---|---|
|||||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<br>and impairment||||||
||At 1April 2021||1,596|1,436|302|3,334|
||Depreciation<br>charged|in the year|195|139|86|420|
||Eliminated<br>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<br>falling due|within one year:|||f'000|6'000|
||Trade debtors||||1,284|1,430|
||Other debtors||||12|20|
||Prepayments<br>and accrued income||||751|588|
||||||2,047|2,038|
|17|Creditors: amounts<br>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|



|21|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<br>in 20||years||||||
|—Males||||||22.4|22.6|
|—Females||||||25.9|26.0|





## 

## 

## 

|Retirement<br>benefit schemes||||||||(Continued)|
|---|---|---|---|---|---|---|---|---|
|Amounts<br>recognised<br>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<br>taken to other comprehensive||income;|||||||
||||||||2022|2021|
||||||||6'000|6'000|
|Actual return on scheme assets|||||||(2,230)|(3,193)|
|l.ess:calculated<br>interest element|||||||548|557|
|Return on scheme assets excluding|interest||income||||(1,682)|(2,636)|
|Actuarial<br>changes related to obligations|||||||(751)|3,912|
|The amounts<br>included<br>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<br>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<br>from scheme members||||||||123|
|Actuarial<br>gains and losses||||||||(751)|
|Interest cost||||||||609|
|At 31March 2022||||||||29,309|



## 



## 

## 

## 

## 

|Movements<br>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<br>by the employer|||145|
|Contributions<br>by scheme members|||123|
|Other|||(10)|
|At 31March 2022|||28,118|



|The fair value of plan assets at the reporting<br>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|



## 

## 

## 



## 

## 

## 

|25|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<br>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<br>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<br>at 31March|Details ofthe charity's subsidiaries<br>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<br>from operations|Cash generated<br>from operations|Cash generated<br>from operations||2022|2021|
|---|---|---|---|---|---|
|||||f'000|E'000|
|Surplus/(deficit)<br>for|the year|||701|881|
|Adjustments<br>for:||||||
|Depreciation<br>and impairment||oftangible fixed assets||420|429|
|Difference between|pension|charge and cash contributions||597|499|
|Movements<br>in working<br>capital:||||||
|(Increase)<br>in debtors||||(9)|(226)|
|Increase<br>in creditors||||434|44|
|Cash generated<br>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|



