2022-04-30-accounts

north east autism society TRUSTEES ANNUAL REPORT AND ACCOUNTS Directors Report and Financial Statements Year Ended 30, April 2022 Registered Charity No.. 1028260 Registered Company No.. 02859620

NORTH EAST AUT15M SOCIETY ANNUAL REPORT AND CONSOLIDATED FINANCIALSTATEMENTS For the year ended 30th April 2022 CONTENTS Page Legal and Administration Information Report of the Trustees for the year ended 30th April 2022 Statement of Trustee's responsibilities 14 Independent Auditor'5 Report 15 Statement of financial activitie5 19 Balance Sheet 20 Stalement of Cash Flows 21 Notes to the financial statements 22

NORTH EAST AUTISM SOCIETY LEGALAND ADMINISTRATION INFORMATION For the year ended 30th April 2022 The Trustees of North East Autlsm Society have all served in office throughout the year to the date of thi5 report. Tru5tee5: Gavin Bestford (Chairl Dr Rakesh Chopra OBE Jillian Crumble John Hodgson David Parker Lisa Waller Key management personnel (Senior Management Team): Chief Executive Officer: John J Phillipson Company Secretary.. John I Phillip50n Head of Care.. Brian Stoker Director of Education.. Christine Dempster Reference and administrative details Charity Number- 10282860 Company Number.. 02859620 Registered Office.. 15 Lumley Court, Drum Industrial Estate, Chester le Street, DH2 IAN Advisors Auditor: Haines Watt5 North East Audit LLP, 17 Queens Lane, Newcastle upon Tyne, NEI IRN Bankers: Barclay5 Bank PLC, PO Box 379, 71 Grey Street, Newcastle upon Tyne, NE99 IJA Lloyds Bank, 54 Fawcett Street, Sunderland. SRI ISF Solicitors.. Ward Hadaway, Sandgate House, 102 QLt3yside, Newcastle upon Tyne, NEI 3DX

NORTH EAST AUTISM SOCIETY TRUSTEE'5 REPORT For the year ended 30th April 2022 Report of the Trustees for the year ended 30th April 2022 Financial Statements The Trustees present their report and accounts for the year ended 30th April 2022. The financial statements comply with the Companies Act 2006, the Memorandum and Articles of Association and Accounting and Reporting by Charitie5.' Statement of Recommended Practice applicable to charities preparing their accounts in accordance with financial reporting standards applicable in the UK and Republic of Ireland IFR51021 (effective January 20191. Thi5 financial year saw the UK move progressively out of lockdowrb and return to face-to-face activity. Consequently, it was a busy year for the North East Autism Society and a period of rapid growth. Our staff had worked tirelessly throughout the pandemic, keeping all our essenti31 services open. We are very proud for the way they prioritised the needs of service user5, and families have told us of their gratitude for the care Service users received. We emerged in 3 strong positlon, with all our operational services quickly returning to full capacitv. We have been able to use this as a springboard to grow our care and education provision and extend into new area5, as well as forging new partnerships to explore for future growth. Work on the El.5 million refurbishment of Kiora Hall in R05eworth, Stockton, was completed and staff were appointed, shadowing experienced educators in other NEAS schools vntil Kiora's OFSTED registration came through lin September 20221. The Mackenzie Thorpe Centre school in South Bank, Middlesbrough, finally celebrated its official opening with the renowned artlst himself, who generously donated an original artwork Welcome To My World. Our care services continued to expand in the face of high demand. We purchased and equipped a new children's residential home ill the Tunstall Vi113ge area of Sunderland, which opened in July 2022 to replace the former children's home at Wallingford. Our financial surplus meant we did not have to sell the Wallingford property and instead repurposed it as an Independent Supported Living IISLI provision. We also opened a new ISL home In Redhouse. Sunderland. The fundraising team secured funding for two new employability schemes DiversityNE and YESNE which successfully launched in October 2021 to help hundreds of neurodivergent adults gain skills, experience and potent1311y employment. That took the Employment Futures team to 17 members of staff running seven projects across the North-east. The fundraising team a150 brought in grants and donations for new outdoor play equipment at all our schools and at No.24 Adult Day Services, secured funds for a new North Tyneside family support hub, and began the process of 50urcing private investment from trusts and foundations for the camp3ign to create a new rural hub at the Society's New Warlands Farm site.

NORTH EAST AUTISM SOCIETY TRUSTEE'S REPORT For the year ended 30th Aprll 2022 Such a strong period of growth brought inevitable challenges, most notably in the area of recruitment which is a huge priority for the whole of the health and social care sector. But it also opened up a number of new relationships with local authorities in the North-east which should lead to exciting partnerships and opportunities in the coming years. Purpose and activities The Society's Mission Statement is as follow5: 'Working together to inspire, support, celebrate and equip autistic and neurodivergent people to fulfil their potential in life, We have four core values which underpin our approach to achieving this mi55ion'. To have our learners and those accessing our services at the heart of the org3nisation To operate a fair, respectful and honest cultufe To strive for the highest quality To operate with integritv The Trustees are confident that the charitable 3ims of the Society satisfy the principles of publi benefit as defined in the Charities Act 2011 and they have referred to the guidance contained in the Charity Commission's general guldance on public benefit when reviewing our aims and objectives and in planning our future artivities. We review our aims, objectives, and activities each year. This report looks at what we have achieved and the outcomes of our work within the previou5 12 months. We report on the benefits brought to the groups of people we are set up to help. The review also helps us ensure our aims, objectives and activities remain focused on our stated purposes. Our FLFndraising Practices Thanks to the hard work of our fundraising team. the Society has been awarded a nurnber of substantial grants throughout this financial year. which have assisted us in maintaining and extending our work across the region. These include project funding from the North of Tyne Combined Authority INTCAI Employment & Skills Programme and the DWP for Employment Futures. DiversityNE programme, which is being delivered over three financial year5, grant5 from Youth Futures Foundation to fund a youth employability scheme for neurodivergent 18-to-22 year- olds over two financial years. The team's fundraising efforts- including £15,000 from Darlington Building Society- also financed the installation of specialist outdoor equipment at No.24 Adult Day Services in Sunderland and accessible outdoor play areas at all the Society's schools. In addition, our Family Development team were 3ble to run autism 5UPPOrt hubs in the Newcastle area thanks to QProjects funding. and opened a new hub in North Tyneside, thanks to a grant from the North Tyneside Health Inequalities Fund.

NORTH EAST AUTISM SOCIETY TRUSTEE'S REPORT For the year ended 30th Ap¥ll 2022 Work began on securing pledges and grants forthe new capital development of New Warlands farm to create training opportunities in a 2500m2 of space. A total of £275,000 in grants was secured in the 2021-22 financial year, along with a pledge for £500,000, and the planning process got underway. Our fundraising practices received a boost at the end of the financial year with the appointment of three additional patrons IPeter Barron, Pam Royle, and 8ob Cuffel to join artist Mackenzie Thorpe. Their profile, experience. and wealth of connections in the region's business, cultural and media sectors should open up new opportunities in 2022-23. There have been no fundraising complaints during the year. Strategic Report Achievements and Performance Demand for our Specialist support continued to grow and our provision expanded accordingw. As in 2020-21, our Schools were among the main drivers of growth. Mackenzie Thorpe Centre, our school in South Bank, Middlesbrough, opened with 16 pupils in September 2020 and reached its maximum capacity of 30 pupils by the time it celebrated its official opening on 1$1 April 2022. Kiora Hall school in Roseworth, Stockton, was leased and refurbished during the financial year, ready to open for the new school year in 2a22 despite supply chain delays related to the pandemic and Brexit. A 35-strong team was appointed and placed in other NEAS schools to sh3dow experienced staff, so they were fully prepared for when Kiora opened. Like MTC. the school is expected to grow quickly. The two schools extended our footprint into the Tees Valley and built relationships with Stockton and Redcar and Cleveland Councils which should lead to future projects in those areas. Our care provision a150 expanded during this financial year. We purchased a new property in Tunstall Village to replace Wallingford children's residential home, and repurposed Wallingford as Independent Supported Living provision. We also opened a new ISL in Redhouse to support the transition of two men leaving mental health hospitals - something we feel is important and hope to expand in the future. We are also proud that all of our Adu￿ Residential provision was inspected by the Care Quality Commission and received a rating of "good"

NORTH EAST AUTISM SOCIETY TRUSTEE'S REPORT For the year ended 30th April 2022 Our Family Development team, whlch supported families throughout lockdown with virtual groups, video meetings and social media, added face-to-face support back into the mix via its toddler and family support groups, Autism Activists, and autism 5UPPOrt hubs. Family Development staff are a150 responsible for high-profile collaboration5 Wlth community venues to ensure they are accessible and celebrated the award of three Autism Acceptance Gold Awards this year- to the Life Centre and Eldon Square shopping ￿ntre in Newcastle, and the Sunderland Empire theatre. The Employment Future5 team grew rapidly in 2021-2022 thanks to the launch of two new projects DiversityNE, which runs for three financial years, and YESNE, which run5 for two years. The f irst cohort joined YESNE in October 2021 and more than half of them went into Further Education, training, or paid employment at the end of the 16-week course. Employability Is hugely irnportant to autistic people and to the Society,. just 29% of autistic people in the UK are in paid employment Ioffice for Nation31 Statistics), compared to an overall UK employment rate of 750A. Our new project for a rural enterprise hub at New Warlands Farm, which we began planning and funding in this financial year, is an innovative, multi-disciplinary and Sustainable approach to tackling the employability gap by providing training, coaching and personal development to young people to 5UPPOrt their journey to meaningful employment. Our fundraising efforts benefited hugely from the partnership with patron Mackenzie Thorpe, who donated èn original artwork Welcome To My World to his namesake School on its official opening in April 2022. Other work by Mackenzie has been used on labe15 for apple juice and cider produced at New Warlands Farm, and on limited edition merchandise produced for Christmas 2022. We held our second virtual conference to mark Autism Acceptance in April, attracting 200 participants from around the world, and produced a free educational toolkit for teachers which proved very popular with mainstream school5. Within central services, we began rolling out a new digital HR system, delivered by Sage. ￿ the organisation continues to grow. this will ensure that we have sufficient infrastructure in the background to a5SlSt with the day-to-day running of the organisation. Not only will this improve processes internally for the like5 of Staff recruitment. internal communications, and the storage of sensltive, persorial data, it will also improve staff access to information such a5 pay51ip5. policy updates, updates from HR and document5 such as the staff handbook. Flnanclal Revlew Result5 The accounts have been produced in accordance with the Accounting and Reporting by Charitie5 statement of Recommended Practice (updated 20191. They incorporate the pension commitments of the North East Autism Society Retirement Security Plan a defined benefit scheme as required by Financial Reporting Standard 102.

NORTH EAST AUTISM SOCIETY TRUSTEE'S REPORT For the year ended 30th Ap¥il 202Z Total income of the Society increased by 10.4% to £27.905,51012021.. 9% to £25,279,268) while total expenditure increased by 12.8% to £26,008,52815.2% to £23,056,107) to produce net income for the year of £1,896,98212021.. £2,223,161). Income ha5 increased due to the increased number of service users. Expenditure has increased due to additional stafFing costs to meet the needs of these additional service users and due to the increasing cost of living. It should be noted that the total income includes £917.08812021.' £1,012.9061 of grants and donations. At 30 April 2022 the Society's Retirement Security Plan pension scheme had a fund surplus Ljnder FRS102 valuation requirements of £1,476,000 12021.. £206,000) however in line with FRS 102 requirements thi5 has been capped at £nil in these financial statements. Capital expenditure during the year of £3,223,661 included £1,740,972 for the refurbishment of the Kiora Hall, Stockton and £400,000 for a property in Tunst311 Village. Sunderland. Total unrestricted accumulated funds at 30th April 2022 are £26,890,353. The Society intends in the futLJre to use its funds, less the amount set aside for operational reserve5, held in fixed assets. and incurred on the repayment of loan5, on improving the Society's services. We are currently seeking to sell 3 land holding at Carley Hill, Sunderland. This will afford us the opportunity to consolidate and st3bilise our fin3nce5 and possibly reducelrepay our borrowings, but in doing so we will ensure that going forward we hold a sufficient level of free reserve5 $0 as to sustain the Society's long-term operations. y way of investment, the Society continue5 to utilise short term cash dep051t5 as the available funds arise, mainly from fees received in advance. Interest received on cash deposlts during the year totalled £2,36212021 £2,231). Key Performance Indicators IKPI'S The society measures a number of KPI'S to measure its performance. 2021122 2020121 Fee Income growth Debtor's days Outstanding Reserves Policy 10.3% 24 days 7.9% 20 days Reserves are set aside to provide financial stability and to support the Society'5 long term Strategic Plan. The Trustees have forecast that the level of free reserves required to sustain the Society's operation5 will be equivalent to a minimum of two month's budgeted expenditure, at 30, April 2022 this amounted to £4,335,000. The policy is reviewed by the Trustees as part of the strategic planning proce55. At 30th April 2022, excluding fixed assets and the Retirement SecurSty Plan fund, there were unrestricted reserve5 of £5,235,22712021'. E6,042,518 Restated). At 30, April 2022 the company held cash balances of £6,193,914, which 15 offset by a bank loan of £1,337,147 and £72,917 of other loans. The bank loan was refinanced in December 2022 with a term of three years based on 1.9% above the bank's base rate. Restricted funds at 30, April 2022 were £67,690.12021 £43,078 restatedl.

NORTFI EAST AUT15M SOCIETY TRUSTEE'S REPORT For the year ended 30th April 2022 Investment Pollcy The Society introduced a Treasury Management Strategy. The Society has the power to invest funds not immediately required for its general purpose in suth investment5 a5 It deems fit for the purpose. Society's investment objectives continue to be to.. Generate income to further the objects of the Charlty Safeguard the assets and business continuity of the Charity Comply with the conditions attached to restricted funds Ensure working capital and restricted reserves are always readily available in cash Meet the requirements of the Reserves Policy and the Strategic Plan Whilst ensuring that the Trustees fulfil their fiduciary responsibilities concerning investments without exceeding their power5 of investment. The Societvs policy continues to be to maintain cash deposits rather than to invest in stocks and sharesi property, or any other investment. The policy is kept under review. Golng Concern Policy After making appropriate enquiries, the Trustees have 3 reasonable expectation that the companv has adequate resource5 to continue in operational existence for at least 12 months from the date of approval of these financial Statements. For this reason, they continue to adopt the going concern basis in preparing the flnancial statements. Further details regarding the adoption of the going concern basis can be found in the Accounting Policies. Plans for future perlods Our major upcoming capital project is the New Warlands Farm Kitchen, a new enterprise space consisting of a farm and gift shop, café, bakeryi and food processing facilities. This will create a valuable new de5tin3tion for the local community and a platform for the sustainable integration of autistic and neurodivergent people into the labour market through internship5, 3pprenticeship5, and skills training. Under Phase I, initial grant5 and pledges have been secured, survey5 and reports made, and part- demolition carried out. Planning application was submitted late 2022, and once that has been approved, the tender period will begin in early 2023. Phase 2 will see the construction of the cafe and food processing facilities, while Phase 3 would consist of building workshops and commercial units. Within education, Kiora Hall opened in October 2022, grew rapidly to have 22 pupils on the roll by Christmas and is expected to expand to 30 student5 in 2023. The school 15 a joint project in

NORTH EAST AUT15M SOCIETY TRUSTEE'S REPORT For the year ended 30th April 2022 cooperation with Stockton Council, and the Society is now exploring the idea of opening new Independent Supported Living provision in the Stockton area. Likewise, Mackenzie Thorpe Centre school in South Bank heralded a new relationship with Redcar and Cleveland Council and the possibility of future projects. MTC is at capacity but with 54 additional referrals. and the Society is discussing extending our education provision within the area. Thornhill Park School in Sunderland is also experiencing a high number of referrals, and a second site is set to be opened for post-14 pupils at the former Adult Day Services centre in Em5WOrth. Just as the Society expanded into the south of the region with MTC and Kiora, it is also looking to extend north and is in discussion with Northumberland County Council about new Independent Supported Living provision in Bedlington. Our Family Development team provides face-to-face and virtual support to hundreds of families. Plans for 2022-23 included expanding the team with the recruitment of 3 third person, fundraising for its Autism Activists and toddler groups, and it5 first in-person conference on the theme of Supporting your Autistic Child (November 20221. The Society'5 fundraising team will also work to secure financial support for a documentary-style project by and for autistic young people to mark Autism Acceptance Month 2023, as well as funding towards the Society's new monthly podtast This Is Autlsm. The rapid growth of NEAS means that we are IDoking to strengthen the governance within the Society in 2022-23 and are actively seeking new trustees to join the board. It also means that recruitment and retention of staff is a top priority,. on top of an above-average pay rise in summer 2022, we will be looking to review our recruitment processes, harne55 technology to save time on administration and operational tasks and enhance job satisfaction. Structure, Governance and Management Trustees The Trustees who served during the year and up to the date of signing are Gavin Bestford (Chairl Dr Rake5h Chopra OBE Jillian Crumble John Hodgson David Parker Lisa Waller Governing Document The organisation wa5 first established a5 an unincorporated a550ciation under the name "Tyne5ide Society for Autistic Children" in 1970. By 1979 the Society had raised enough funds to purchase 21 Thornhill Park which was refurbished and opened as a school for Six children. The School numbers grew. and Tyne and Wear Autistic Society wa5 incorporated and registered as a Charity in 1993. The registered charity number is 1028260 and the registered company number 1$ 02859620. The Private Company Limited by Guarantee and not having a share capital was incorporated under the Companies Act 1985 on 6 Ortober 1993. Members, liability Is limited to £10. The Society wa5 renamed North East Autlsm Society in May 2(X)9 and is governed by the Memorandum Article5 of Association dated I. May 2009. io

NORTH EAST AUTISM SOCIETY TRU5TEVS REPORT For the year ended 30th Aprll 2022 Organisation A Chief Executive is appointed by Trustees and is accountable to them for the day-to-day management of the Society, implementing strategic policy and plans agreed bythe Board. The Chief Executive is not a Trustee but is a pzid officer of the Society. The Chief Executive is supported in managing the Society by the Senior Staff Management Team who directly manages the services of the Society. Appointment of Trustees In accordance with our Articles of Association, Trustees are elected by the Members of the Society at the Annual General Meeting. All Trustees must be Members of the Society, but none can be in its employ i.e. receive a salary or fee. One third of the Trustees stand down annually and may offer themselves for re-election at the Annual General Meeting. The Trustees elect from their number a Chairman of the Board. No Trustee ha5 any financial interest in the Society. Trustees are covered by Director5 and Officers Insurance while staff involved in the provision of advice and dirert services are covered by Professional Indemnrty Insurance. As the Society provides Services to children and vulnerable adults our Trustees are subject to enhanced Disclosure and Barring Service checks. Trustee induction and training New Trustees undergo an orientation meeting to brief them on their legal ohligation5 under charity and company law. the content of the Memorandum and Articles of Association, the authority and responsibilities of the Board and the decision-making process. They are provided with a copy of Board minute5 for the prior 18 months and of the most recent Trustee5 Annual Report and Accounts. In addition. they are supplied with relevant Charity Commission guidance documents including the Commission's'strategy for dealing with Safeguarding Children and Vulnerable Adult5 Issues in Charities" All Trustees are updated on issue5 and guidance regarding charity and company law and are encouraged to attend appropriate external and internal training events. Related parties and co-operatlon wlth other orEanisations The Society 15 a membership organisation. On the 30 April 2022 there were 117 voting member5 whose details were held on our central register. Most members are parents of autistic children or adults. The Society has however always been very keen to forge strong links with professionals and key staff in external agencies for example the NHS and Local Authorities. A number of our voting members are therefore professionals with a strong interest in autism and our work. We are keen to encourage autistic people to join as members of the Society and will continue to promote this in the year ahead. Any connection between Trustees and senior rnanagers must be disclosed to the full board of Trustees in the same way a5 any other contractual relationship with a related party. li

NORTH EAST AUTISM SOCIETY TRUSTEE'S REPORT For the year ended 30th April 2022 Pay policy for senior staff The Board of Trustees and the senior management team comprise the key management personnel of the charity in charge of directing and controlling, running, and operating the Society on a day-to- day basis. All Trustees give of their time f reely and no Trustee received remuneration in the year. Details of Trustees, expen5e5 and related party transactions are disclosed in riote 12 to the accounts. The Board of Trustees benchmark Salaries of Senior staff against pay leve15 in other similar charities and the pay of all staff is reviewed annually. We attempt to reflect pay levels in accordance with the pay scales determined by the National Joint Council INICI for lotal government service5. Risk management The Board of TrLJStees fully recognises Its responsibility for the management of risk to the Society. The Society maintains a risk register, which is reviewed annually, and it is the responsibility of the Chief Executive to give updates to the Trustees on all aspects of risk management. Principal risks and uncertalnties The major risks to North East Autism Society are identified as= Income streams 3nd cost pressures from statutory bodies and other external regulatory services, for example fees remaining frozen and inflation continues to be absorbed by provider5. Potential significant increase in pension liability and/or reduction in pension asset values on the defined benefit scheme, which h35 been closed to new member5 since 9th March 2012. While the Society had an exceptional financial year in these extreme circumstances, we can expect a significantly different picture in the year ahead. Wage inflation is running at IOOA. Pressure for pay rise5 31ong with staff shortages will see this accelerate. Section 172 Stakeholder engagement The Ch3rity understands that success 15 driven by stronE relationship5 arid endeavour5 at all times to foster 3nd strengthen its relationships with the Families of the Service users, the staff and other stakeholders. The Board of Trustees consider that through their strategic p13nning and decision making they have acted in a way that is most likely to promote the success of the charity for the benefit of both the service users and all the stakeholders. Clients and Funding Providers The charity works closely with the NHS. Government Departments. local authorities and our generous donors and grant funders to ensure that our service delivery meets their requirements and our charitable objectives. Suppliers The Charity engages regularly with our banking and technology suppliers to review performance, plan development, and stay current in an ever-changing technological world. The Charity maintains a strong relationship with our supplier5 especially the Staffing agencies that have been essential in maintaining staffing levels during and post covid. 12

NORTH EAST AUT15M SOCIETY TRUSTEE'S REPORT For the year ended 30th April 2022 Employee Involvement The Charity encourages the Involvement of its employees in its managemerit through regular meeting5 Qf management which have responsibility for the dissemination of information of particular concern to employees (including financial and economic factors affecting the performance of the Charityl and for receiving their view5 on important matters of policy. A series of meetings between the CEO and staff at various sites are arranged throughout the year. Equalitvi Diversityp and In¢lusivity Accessibility and Inclusivity are at the heart of everything at NEAS and our recruitment poSicies, staff training, and internal policies are based on promoting equality. Disabled Persons The Society is committed to employing people with disabilities. We are registered as 'Disability Conf ident Employers" with DWP. We are pleased that the number of people employed by NEAS describing themselves a5 autistic, neurodiverse or disabled has increased in the period under review. Environmental SECR reporting around carbon emi55ions The energy results for energy usage in property for the year, the comparison figures and the square footage of the office building5. service user homes, schools and farm$ are 85 yet not available. Due to the number of resident121 homes and other buildings used for the Society, it IS 8 large undertaking to collate the information required and the Society is working on the collation of this information. The estimated usage for 2022, based on the Electricity and Gas supplier's figures of annual consumption, was Gas 2,884,468 kwh Electricity 871,134 kwh Transport figures are for our fleet of minibuses and other vehicle5 used for the transport of the service user. The figures do not include bu5ine55 travel or private milage C02 emissions. NEAS Projected fleet emissions 2022 Vehicle days 33,703 Average C02 165 Annual Tonnes C02 338.11 NEAS Projected fleet emission5 2021 Vehicle days 18,065 Average C02 175 Annual Tonnes C02 222.9 13

NORTH EAST AUTISM SOUETY TRUSTEE'S REPORT For the year ended 30th Aprll 2022 Trustees, responslbllitles In relation to the financial statements The Trustees Iwho are also directors of North East Autism Society for the purpose of company lawl are responsible for preparing the Trustees Annu31 Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Pratticel. Company law require5 the Trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charitable company and of its incomin8 resource5 and application of resources including the income and expenditure of the charrtable company for that period. In preparin8 those financial statements the Trustees are required to: Selert suitable accounting policies and then apply them consistently Make judgements and estlmates that are reasonable and prudent State whether applicable accounting standards have been followed. subject to any material departures disclosed and explained in the accounts Prepare the financial statements on the going concern basis unless it is inappropriate to presume that the group will continue in business. Observe the methods and principles in the Charities SORP. The Trustee5 are responsible for maintaining proper accounting records which disclose with reasonable accuracy at any time, the financial posltion of the charity which enables them to ensure that the accounts comply with the Companie5 Act 2006. They are also responsible for safeguarding the assets of the Charltable Company and hence for taking reasonable steps for the prevention and detectlon of fraud and other irregularities. Statement as to dlsclosure of our audltors A resolution to re-appoint Haines Watts North East Audit LLP as au(Jitors for the en5uin8 ye3r will be proposed at the Annual General Meeting in accordance with the Companies Act 2006. By order of the Board of Trustees G Bestford (Chaiman of Trustees) Date: 14

NORTH EAST AUTISM SOCIETY INDEPENDENT AUDITOR'S REPORTTO THE MEMBERS OF NORTH EAST AUTISM SOCIETY For the year ènded 30th April 2022 IndependentAuditorfs Report to the Members of North East Autism Society Opinion We have audited the financial statements of North East Autism Society (the 'charitable companv'l for the year ended 30 April 2022 which comprise the Statement of Financial Activities, the Balance Sheet, the Statement of Cash Flows and notes to the financial statement5, including significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102 The Finonciol Reporting Standard opplicuble in the UK ond Republic of IrelGnd (United Kingdom Generally Accepted Accounting Practice). In our opinion the financial 5tatements'. give a true and fair view of the state of the charitable comp3nrfs affairs as at 30 April 2022, and of it5 incoming resources and application of resources, including its income and expenditure. for the year then ended; have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice,. and have been prepared in accordance with the requirements of the Companies Act 2006. Basis for oplnlon We conducted our audit in accordance with International Standards on Auditing IUKI IISAS IUKII 3nd applicable law. Our responsibilities under those standards are further described in the auditor responsibilities for the audit of the financial statements section of our report. We are independent of the charitable company in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC'S Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion. Conclusions relating to going concern In auditing the financial statements, we have concluded that the trustees, use of the going concern basi5 of accounting in the preparation of the financial statements is appropriate. Based on the work we have performed, we have not identified any materi31 uncertainties re13ting to events or condition5 that, individually or collectively. may cast significant doubt on the charitable company's ability to continue a5 a going concern for a period of at least twelve months from when the flnancial statements are authorised for issue. Our responsibilities and the responsibilities of the trustees with respect to going concern are described in the relevant sections of this report. Other information The other information comprise5 the information included in the trustees annual report other than the financial statements and our auditor'5 report thereon. The trustees are responsible for the other information contained within the annual report. Our opinion on the financial statements does not cover the other information and. except to the exterit otherwise explicitly Stated in our report, we do not express any form of assurance conclusion thereon. Our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial staternents or our knowledge obtained in the course of the audit or otherwise appears

NORTH EAST AUTISM SOCIETY INDEPENDENT AUDITOR'S REPORTTOTHE MEMBERS OF NORTH EAST AUTISM SOCI For the year ended 30th April 2022 to be materially misstated. If we identify such material inconsistencies or 3pparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of thi5 Other information, we are required to report that fact. We have nothing to report in this regard. Opinions on other matters prescribed by the Companies Act 2006 In our opinion, based on the work undertaken in the course of the audit.. the information given in the trustees, report (incorporating the Strategic report and the dirertors, report) for the financial year for which the financial statements are prepared is consistent with the financial statements,. and the strategic report and the director5, report have been prepared in accordance with applicable legal requirements. Matters on which we are required to report by exception In the light of the knowledge and understanding of the charitable company and it5 environment obtained in the course of the audit, we have not identified material misstatements in the strategic report and the directors, report. We have nothing to report in respect of the following matter5 in relation to which the Companies Act 2006 requires US to report to you if, in our opinion.. adequate accounting record5 have not been kept, or returns adequate for our audit have not been received from branches not visited by us,. or the financial statement5 are not in agreement with the accounting records and returns,. or certain disclosure5 of directors, remuneration specified by law are not made,. or we have not received all the information and explanations we require for our audit. Responsibilities of trustees As explained more fully in the trustees, responsibilities Statement, the trustees Iwho are also the directors of the charitable company for the purposes of company lawl are re5pon5ible for the preparation of the financial statements and for being 58tisfied that they give a true and fair view. and for such internal control as the trustees determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error. In preparing the financial Statements, the trustees are responsible for assessing the charitable company's ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the trustee5 either intend to liquidate the charitable company or to cease operations, or have no realistic alternative but to do so. Auditor responslbilltles for the audit of the financial statements Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to iSSLJe an auditor's report that include5 our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit condLtcted in accordance with ISAS IUKI will always detect a material misstatement when it eKlSts. Misstatements can arise from fraud or error and are considered Material if, indlvidually or in the aggreEate, they could reasonably be expected to influence the economic decision5 of users taken on the b3515 of these financial statements. 16

NORTH EAST AUTISM SOCIETY INDEPENDENT AUDITOR'S REPORTTOTHE MEMBERS OF NORTH EAST AUTISM SOCIETY For the year ended 30th April 2022 Irregularities, including fraud, are in5t3nces of non-compliance with laws and regulations. We design procedures in line with our responsibilities, outlined above, to detect material misstatements in respect of irregularities, including fraud. The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below. We obtained an understanding of the legal and regulatory framework applicable to the companv itself and the industry in which it operates. We identified area5 of law5 and regulations that could reasonably be expetted to have a material effect on the financi31 statements from our sector experience and through discussion with the directors and other management. The most significant were identified as the Ch3rities Act 2011 the Companies Act 2006, UK GAAP IFRS 1021, UK Care Standards as defined by the Care Quality Commission and the Education Inspertion Framework under the Education and Inspections Act 2006. We considered the extent of compliance with those laws and regulations as part of our procedures on the related financial statement5. Our audit procedures included.. obtaining 3n understanding of the nature of the sector in which the charitable company operates, including the legal and regulatory framework. obtaining an understanding of the internal controls established to mitigate risks related to fraud or non-compliance with laws and regulations. assessing the risk of management override of controls, including testing a sample of journal entries. undertaking inquiries of management and those charged with governance about their own identification and assessment of instances of fraud and non-compliance with laws and regulations. Inspecting correspondence with the charitable company's regulatory bodies. challenging the assumptions and judgements made by management in their key accounting estimates, principally the assumptions used in the valuation of the defined benefit pension scheme obligation. Our audit did not identify any key audit matters relating to the detection of irregularities including fraud. However, despite the audit being planned and conducted in 3ccordance with ISAS IUKI there remain5 an unavoidable risk that material misstatements in the financial statements may not be detected owing to the inherent limitations of the audit, and that by their very n3ture, any such instances of fraud or irregLJl3rity likely involve collusion, forgery, intentional misrepresentations, or the override of internal controls. A further description of our re5ponsibilitie5 15 available on the FRC'S website at-. htt www.frc.or auditors audit-assurance auditor-s-res onsibilities-for-the-audit-of-the- descri tion-of-the-auditor%E2%80%99s-res onsibilities-for This desuiption forms part of our auditor's report. 17

NORTH EAST AUTISM SOCIETY INOEPENDENT AUDITOR'S REPORTTO THE MEMBERS OF NORTH EAST AUT15M SOCIETY For the year ended 30th April 2022 Use of our report This report is made solely to the charitable company's member5. as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken $0 that we might state to the charitable company'5 member5 those matter5 we are required to state to them in an auditor's report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the charitable company and the charitable company's members as a body, for our audit work, for this report, or for the opinions we have formed. Donna Bulmer Senior Statutory Auditor For and on behalf of Haines Watts North East LLP 17 Queens Lane Newcastle upon Tyne NEI IRN 2 & Apcit 1013 18

NORTH EAST AUTISM SOCIETY STATEMENT OF FINANCIAL ACTIVITIES For the year ended 30th April 2022 STATEMENT OF FINANCIAL ACTIVITIES Unrestricted fund5 Re5tr1cted Total 2021 Totsl I￿1 fund5 Note Income from.. tjonations and 8r3nt5 196,918 26,872.004 114,056 2.362 7ZO,170 917,088 I,012,￿6 26,872,004 24,189.719 114.056 74,412 2,362 2,231 Other trading activities Investrnent income Total incDmÈ 720 170 27 905 510 25 279 268 Expenditure on. Cost of raising funds Expenditure on 175,361 175.361 185,972 25.137.609 695.558 25,833.167 22,870,135 Total Resources Expended 25 312 97 26 008 528 23 056 107 Net incoming before transfer5 1,872,370 24,612 1,896,982 2.223,161 Gr055 tr3n5fer between funds 20 Comprehensive income 1,872,370 24,612 1,896.982 2,223,161 Other comprehensive income Actuarial E3in I Ilossl 24 1261,0001 I261,￿0} I397,OLYJ Net rnovement ol funds 1,611.370 24,612 1,635,982 3,620,161 Restated Fund Balances Brought Forward I. May 2021 20 25,278.983 43,078 25,322,061 21,701,￿0 alances carried forward at 30, April 2022 20 . 67.690 04

NORTH EAST AUTISM SOCIETY BALANCE SHEET For the year ended 30th April 2022

Fixed Assets Tangible Fixed Assets Current Assets Debtors Cash at bank and in hand Creditors Amounts falling due within one year NET CURRENT ASSETS Note 15 16 17 TOTAL ASSETS LESS CURRENT LIABILITIES Creditors Amounts falling due after more than one year 19 Net Assets excluding pension asset/ (liability) Pension asset/ {liability) 24 NET ASSETS INCLUDING PENSION LIABILITY The funds of the charity: Unrestricted funds: General funds Pension Reserve Restricted funds: TOTAL FUNDS 20 20 20 BALANCE SHEET £ 3,011,631 6,193,914 9,205,545 (3,854,711)

2022 £ 21,655,126 5,350,834 27,005,960 {47,917) 26,958,043 26.958.043 26,890,353 26,890,353 67,690 26,958,043 £ 2,499,982 7,979,808 10,479,790 (2,961,268) 2021 Restated £ 19,236,465 7,518,522 26,754,987 {1,432,926) 25,322,061 25.322.061 25,278,983 25,278,983 43,078 �061

The financ,t s:atem�nts were ap_proved and authorised for issue by the Trustees of North East Autism Society on;.W /J..;:.&nd signed on their behalf. � £nTI Chairma� Gavin Bestford Company Number 02859620

20

NORTH EAST AUTISM SOCIETY STATEMENT OF CASH FLOWS For the year ended 30th April 2022 STATEMENT QF CASH FLOWS ZOZ2 20ZI Restated Note.. Cash used in operating activitie5 22 1.578,D68 2,925,825 Purchase of tanglble flxed a55et5 Interest intome Cash (used inl investing actlvStles 13,223,661) 1460.3571 3 221299 458 127 Cash flow$ in financinB 3Ctivities Repayment of borrowing Cash used in financlng activitles 1426 142 663 Increase in cash in the year 11,785,894) 2,434,836 Cash at the beginning of the year 7,979,808 5,544,972 Total c3sh at the end of the year 6 193 914 7,979,808 21

NORTH EAST AUTISM SOCIETY NOTES ro THE ACCOUNTS For the year ended 30th April 2022 NOTES TOTHE ACCOUNTS NotE l ActountinB Policies The principal accountinE policies adopted, judgements and key sources of estimation Un￿rtaintY in the prep3rations of the financial Statements are 35 follows.. Accounting cenvention The financial statements are prepgred under the historical cost convention. Basi5 of preparation The financial 5tatement5 have been prepared in accordance with Accourting and Reporting by Charities-. Statement of Recommended Practice applicable to charities preparing their accounts in accordance urith thè Finantial Reporting Standard applicable in the UK and Republic of Ireland (FR5 1021 (effective l January Z0151 Icharitles SORP IFRS 10211, the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021 and the Companies Act 2006. The financi315taternent5 are presented in sterling which 15 also the functional currency of the charity. Monetary amounts in these statements are rounded to the nearest £, except where otherwise Indicated. Golng concern The charity derives the majority of its income froffl agreed fees for the provision of education and support for autistic individuals. The ongoing demand for these Services ensures the exposure to risk from the current difficult economic conditions is minimal. Cash reserves are available to meet the charit¢s needs as they2rise, as detailed within the rÈserve5 policy. A flexible loan facility is In place to help with c35h-flow on capital expenditure, the loan wa5 refin3nced in December 2022. During the year the chanty completed the refurbishrnent of Kiora Hall 35 a new school and the School opened in September 2022. The Tru5tee5 believe the charity is well placed to manage its business risks successfully and thus they have adoptÈd the going concern b3515 of accountinE in p￿Parine the financial statements. Income All income is included in the SOFA when the charlty is entIt￿d to the Income, receipt is probable, and the amount can be quantified with reasonable accuracv. Voluntary incorne is received by way of grant5. donations and gift5 and 15 included in full in the SOFA when receivable. Grants, where entitlement Is not corditionzl on the delivery of 3 specific performance by the charity, are recognised when the charity become5 unconditionally entitled to the grant. Where there are performance related conditions a¢tachÈd to any grants or donations, income is reco8nised when the tonditions have been met or when Tneeting the conditions 15 Within the Ch3ritV's control and there is sufficient evidence that they have been met or will be meL otherwise they are deferred. When a grant condition allows for the recovery of any unexpended erant, È liability is recogni5ed when the repayment become5 probable. Wheretherezre term5 placed on income that limitthe charity'5di5cretion overhowthat income can be used, thatincome 15 shown as restricted income in the accounts. Donated services and facilities In 8ccord6nce with the Charitie5 SORP IFRS 1021. the gener31 volunteer time 15 not recogni5ed Refer to the Trustees. annual report for more inforrnation about their contribution. Investrnent Incornp Interest on fund5 held on dep051t is included when receivable and the amount can be measured reliably by the charity. Taxation The charity is exempt from tax on incomÈ and gains falling within sÈction 505 of the Taxes Att 1988 orsection 252 of the Tax3tion of Chargeable G3in5 Act 1992 to the extent that these are 3pplied to it5 charitable object5. 22

NORTH EAST AUTISM SOCIETY NOTES TO THE ACCOUNTS For the year ended 30th April 2022 Expenditure and iyrecoverable VAT Expenditure is recogn1sed once there is a legal or constructive obligation to make a p8yment to a third party, it is probable that settlement will be required, and the amount of thÈ oblig4tion can be measured reliably. Expenditure is classified under the follDwing activity headinas,. Costs of raising funds comprise the costs of the fundratsinB team and the costs of commercial tradlng from the sale of refreshments. ExpenditurE Dn rharitable activities comprise5 those costs incurred bythe charity in the delivery of its artivities and service5 for it5 beneficiarie5. It include5 both cost5 that can be allocated directly to such activities and those costs of an indireci nature necessary to support them. EMpÈnditure includes any irrecoverable VAT and is reported as part of the expEnditure to which it relate5. All￿atIon ol support COSts Support costs are those function5 that assist the work of the charity but do not directly undertake ch3ritablÈ 2ctivitie5. Support costs Include back-office costs, finance. HR, payroll and governance costs which support the charity's 2ctivitiÈs. These costs have beeri allocated between cost of r3i5ing fund5 and expenditure on charitable activities. The basis on which support costs have been allocated are set out in note S. Operating leases The charity classifies the lease of vehicle5, and otherequipment as operating lea5e5 where 5ub5tantially all of the benefits ènd risks of ownership remain with the lessor and ère charged 3Eainst profits on a straight-line basis over the period of the lease. Tangible lix¢d as5e¢s Fixed a55ets are capitalised atcost, theTru5tees have set a de-minimis limit In respettof non-capitslisation of fixed a55ets of £l,OCM). Fixed assets are stated at C05t le55 depreciation. Depreciation is not provided on freehold land. On other tangible fixed assets depreciation has been calculated so as to writÈ off the c05t in equal annual instalments over their timated useful live5. The rates of depreciation are a5 follow5.. %set Cate80ry FrÈÈhold buildings Lodges Furniture and fi¥tures Equipment Comptster equipmenr Motor vehicles Annual rate io% io% 33% 25% 5et5 in the course of construction are included at cost. Depreciation on these assets is not char8ed until they are brought into use. Debtors Trade Ènd other debtor5 are recognised at the settlement amount. Prepayments are valued at the amount prepaid. Cash at bank aod in hand sh at bank and cash in hand Inrlude5 Cash and short terrn highly liquid deposit account. Creditors and provisions Creditors and provisions are recognised where the charity has a present obligation resulting from a past event that will probably result in the transfer of fund5 to a third party and the amount due to settle the obligation cèn be measured or estimèted reliably. Fee5 in advance Fees received Ouring rhe year in respect of periods after 30th April 2022 the year end are included with cre¢Jitor5. Flnanclal Instrumenis The charity has electÈd to apply the provisions of section 11 'Basic FInan￿al Instruments. of FR5102, in full to èll of Its financial Instruments. Financial Instruments are classified and accountÈd for, according to the 5ub5tance of the ctsntrattual arrangement. a5 financial a55ets. financial liabilities or equity instruments.

NORTH EAST AUTISM SOCIETY NOTES TO THE ACCOUNTS For the year ended 30th April 2022 Penslon schemes DÈfined Contribution Scheme The compzny operate5 and contribute5 to a defined contribution pension scheme which 15 available to all staff After 3 minimum of three month5 Service and at 30th April 2022 membership tot311ed 752. The pension costs charyed to the statement of financial activitie5 for thi5 scheme reflect the contributions payable by the charity during the year. Defined benefit scheme The company also operates a defined benefit pension scheme (North East Autism Retirernent 5ecurlty Planl which wa5 closed to future accru31 on 9th March 2012. The assÉt5 Qf the scheme are held separately from those of the COTnp3ny in an independeritly administered fund. At 30th April 2022 membership totalled 111. iompii5ing 61 members with deferred benefits and 50 members in receipt of pension payments frt>m the Scheme. The assets of the plan 3re Measured using kir value. Plan liabilitie5 are measured using the projerted unit method and discountEd at the current rate of return on a high-quality corporate bond of equlvalent term and currency to the liability. The increase in present value of the113bi1itie5 of the scheme expected to arise from employee service in the period is charged to the Operating surplus. The expected return on the s¢heme's 355ets and the increase during the period in the present value of the scheme'5 liabilities, arising from the passoge ol time, are Included in pension finance c05t5. Actuarial gains and losses are recognised in the statement of total recognised gains Ènd10$5e5. Restricted Funds These represent income relatint to fund raising and donations whieh are 8llorated by the doncr to specific projects. Fundraising and donatlons are recorded when received. Unre5tricled Income Funds These represent funds which are expendable 2t the discretion of the Trustees for the furtherante of the objects of the charity. Such funds may be held for the purpose of rneeting the administration and operational cost5 of the Society. The Trustees have the power to set aside unrestricted funds for 5perific designated future purposes. Crit(cal accouThtinB estimates and areas of ludgment Estimates and judgement5 are continually evaluatÈd and are bè5ed on historical experience and other fattors, including expectation of future events that are believed to be reasonable under circumstances. Critical accounting e5timate5 and assumptions The key accounting estimate relates to the ValUat￿On of the defined benefit pension obligation. The society ha5 an obligation to pay penslon benefitg to ¢ert3in employees. The cost of these benefits and the presentvzlue of the obligation depend on a number uf factors includin8.' life expeciancy. salary increases. a55et valuations and the discount rate on corporate bonds. Management estimate these factors in determirting the net pension asset / li3bility as at the year end. The assumptions reflect historical experience and current trend5. See note 24 for the disclosures relating to the definpd benefit pension schetne. Note 2 Income from donations and grants 2022 Total zozi Total Note Restricted Unrestricted.. Donation5 and gift5 Covid-19 grant5 20 720 170 509 13,093 183 825 12.295 491 054 196 918 503 349 1012 906 The Ch3rity benefit5 greatly from the involvernent and enthusiastic support of its many volunteer5, detai15 Of which are gnien in our annual rÈport. In 3ccordance with FRS 102 and the Ch3ritie$ 50RP IFR5 1021, the economic contribution Df general volunteer5 15 not recogni5ed in the accounts. 24

NORTH EAST AUTISM SOCIETY NOTES TO THE ACCOUNTS For the year ended 30th April 2022 Note 3 Income from chafitable activitie$- unrestricted Z02Z Total 2021 Total Fees for the suppFy of service5 Other income from charitable activitie5 26,577,652 294 352 24,088,369 101350 24 189 719 26 Note 4 Income from otherlTading activlties- unrestricted 2022 Total 2021 Totsl Fundraisin8 Refre5hrnent incolne 76.563 40,157 114 056 Note S Investment Income- unrestrirted 2022 Total 2021 Totsl Interest from deposit accounts Note 6 Analysls of expendi￿re on charitable 3Cttvities Adult Serv￿$ ChildrEn 5ervi¢e$ 2022 Totsi 2021 T￿81 Staffing costs Supplies and services Premises eD5ts Transport Costs Administration Bank loan interest Depreciation Governance costs Support casts 10.458,224 448,359 430,231 406,053 177,378 8.567.873 424.786 518,090 624,421 259,415 31,855 437,254 121,158 1153 416 12 138 268 19,026,097 16,967,706 873,145 746,304 948,321 795.485 1,030,474 800,269 436,793 471,136 31,855 21,533 752,376 696,895 259,897 139,819 2 474 209 2 230 988 2S 833 167 22 870 135 315,122 138,739 1 320 793 13 694 899 Expendlture on charltable actwities wa5 £25,833.16712021.. E22,870,1351 of which £25,137,609 was unrestrirted 1202L.. £22,324,365) and £695,558 wa5 restricted12021.. £545,770). Staff costs include a8ency staff of £720.33812021.. £319,157) excluded from note 10 Note 7 Summary analysis of expenditure and related iThcome for charitable activities Adult Servites Chiwren Sernites 2022 Total 2021 Total Fees for the suppty of services Costs Surplus 14,150,742 13 694 899 455 843 12,435,833 12 L38 268 297 $65 26,586,575 24,088.369 25 833 167 22 870 135 753 408 1 218 234

NORTH EAST AUT15M SOCIETY NOTESTOTHE ACCOUNTS For the year ended 30th April 2022 Note 8 Analysis ol govemance and support costs- 2022 General Support 2022 Total Baslsof 8pportlonment Governance Staffing costs Supplies and serwce5 Premises costs Trènsport Administration Audit fees Legal and other profe55ion81 fees Depreciation Penslon finance cost Total 1.348,253 598,203 212.631 17,421 135,406 125,653 45,621 30,518 1,381 9,608 22,800 22,316 2.000 1,473.906 643,824 243,149 18.802 IA5.014 22.800 142,464 47,147 Fee income Fee income Fee income Fèe Income Fee income Fee income Fee income Fee income Fee income 120,148 45,147 2 474 209 259 897 273410 Note 8 Analysis of governance and support tOSts- 2021 Gener31 Support 2021 Total Basis of apportionment Governance Staffing w5ts Supplie5 and service5 Premise5 Costs Admlnlstration Audit fees lÈgal and other professional fees Depreciation Pension finance cost Total I,L99,945 499,611 277,828 123,366 21,222 48,960 36,055 91,988 3,581 29,508 10,985 2,358 1.291,933 503,192 307,336 134,351 23,580 48,960 37,454 Fee incorne Fee income Fee Income Fee income Fee income Fee income Fee incorne Fee incorne 1,399 2 230 987 139 819 2 370 806 Note 9 Net income for ihe year Is stated after charging: Z022 2021 Operating leases- equipment Depreciation Bank Interest P2yable Auditor5, remuneration Audit fees 697,652 805.076 31.855 22,800 488,060 739,135 21,533 17,000 Note IQ Analysls of staft costs, trustee iemuneratlon and expense5, and the c05t of key management personnel 2022 2021 Salarie5 and wages Soci81 security c05t5 Pension costs Redundancy 17,899,250 1,405,600 384,488 16,139.999 1,277,977 429.951 19 689 338 17 849 549 26

NORTH EAST AUTISM SOCIETY NOTESTOTHE ACCOUNT5 For the year ended 30th April 2022 The number of ernplgyees whose emoluments for the year are above E60,000 2022 No. 20ZI No. £60,000- £70,000 £70,000- ESO,000 £80.000- £90,000 £90,000- £100,000 £ioo,000- £iio,o Pen510n COSt5 in respect of these employees are £26,42612021.. £21.1931. The key managernent personnel of the charity, comprise the Trustees, the Chlef Executlve, Head of Care Service5 and Director of Education. The total employee benefits of the key mana8ement personnel were £273,43212021= £291.2351. The charity purchased Professional Indemnity Insurance including cover for thÈTrustees costing in total E2,25012021.. £2,250). Thi5 insurance excludes any claim arising from any wrongful act. Notg 11 Slaff numbers The average number ol persons employed b¥ thÈ charity during the year w35 as follow5-. 2022 No. 447 347 25 No. 455 283 28 Adult 5ervice5 Children servi￿5 Support senfices Governance 820 772 Note 12 Trustee remuneration and related party tran5actron5 The charity Trustees were not paid Or received payment by way of remuneration in the year 12021.. fnill, one Trustee received expense5 of £Nil during the year12021.. £2241. No charitv trustee received p3ymeni for professional or other services supplied to the charity12021.. £nill There were no related party transactions12021.. £nill Note 13 Ultimate ControlliThE Party The charity 15 8overned by the Board of Trustees and is not under the control of èny one Indivldual. Note 14 Corporation Taxation The charity Is exempt from tsx on incorne and gain5 falling within section 505 of the Taxes Act 1988 or sectlon 252 of the Taxation of Chargeable Gain5 Act 1992 to the extent that these are applied to its Èharitable objÈcts. 27

NORTH EAST AUTISM SOCIETY NOTESTO THE ACCOUNTS For the year ended 30th April 202Z Note 15 Tangible Flxed Asset$ Freehold land and Buildin8S Furnltuiè Fixtures A$5ets and Equipment Motor ¢rnder Construttlor> Computers Vehlcles Totsi Cost At 1st May 2021 Additions at cost Transfers Disposal At 30th April 2022 23,429,309 453,693 1,773,429 2,371.822 564,442 89.370 410,089 246,708 80,801 8,613 39,088 26,258,921 1,958,818 3,223,661 11,943,600) 2S 656 431 3 025 634 737 S98 54 306 29 482 582 Accumulated depreciation At 1st May 2021 Charge for the ye4r Di5P0531 At 30th April 2022 5.190,463 499.428 1,506,107 223.323 324,092 80,095 1,794 2,153 7,022,456 804,999 5 689 891 1729 430 404 187 7 827 455 Net Book Value At 30th April 2022 19 966 540 1296 203 333 li 54 306 21655 126 AI 30th April 2021 18 238 846 865 715 39 088 19 236 465 Note 16 Debtors 2022 Z021 Fees Receivable Prepayments and accrued income other DebtDrs 1,769,645 1.208,520 1,355,112 1,135,897 011631 2 499 982 Note 17 Creditors Amounts falling due within one year Z022 2021 Bank Loans Sir Peter Vardy Foundation Loan Fees received in advance Trade creditors Taxation and social securitv Other creditors Accruals 1,337,146 2S,000 194,198 1,160,084 476,423 108,846 553 014 3 854 711 94.800 25,000 701,071 909,121 370.632 52,891 807 753 2 961 268 Note 18 Deferred Inrome 201Z 20ZI Balènce as at 1st May 2021 Arnaunt released to income earned from charitable 701,071 503,252 1701,0711 1503,2521 701071 701071 Amount deferred in year Deferred income 15 the fee income invoiced in advance for future periods. These bein6 a proportion of four weekly and quarterly invoices that fall over two financial years. 28

NORTN EAST AUTISM SOCIETY NOTES TO THE ACCOUNTS For the year ended 30th Apri5 2022 Note 19 Credltors.. Amounts fallinz due after more than one year Z02Z 2021 Bank Loan5 Sir Peter Vzrdy Foundation Loèn less due wthin one year 1,337,146 72,917 1362 146 1.454.809 97.917 119 800 1432 926 A bank loan due of £1,337.146 relates to a B8rtlay's facility Secured on varlous properties including New Warlands Farm and the Aycliffe Centre" The Igln had 3 final b311oon payment due on 24"January 2023. In December 2022 the loan was refinanced with the term of three ye3r5. inst3lmenrs are cE13,302 monthly including interest with a single final repayment in January 2026. Interest due is I.￿% above the bank's base rate. In April 2015 a £200,0￿ Interest free ten year loan was received from the Sir PÈter Vardy Foundation, this loan is repayable from 2017 to 2025. Note 20 Anaty515 of charitsble funds Analysls of movement In unrestricted lunds- 2022 Resiated 151 May 2021 Artuar131 Fynds 30th Aprfl 2Q21 Income Expe#diture Transfers General Fund Pension Reserve Total 25.278,983 27,185,340 125,312,970) 261000 25 27&9a3_-2.7 L85 34O￿25,312.97Q 1261,0001 26,890.353 261,000 26 890 35a Unrestricted fund5 of £26,947.075 include tangible fixed assets of £21.655.126 and a loan balance of £1.410,064 which rÈlatÈ5 to funding for fi¥ed asset purchases and improvements. Analysis of movement irb unrestrided fund5 - 2021 A¢tuarial Restated 301h Aprll 2021 lit May I￿¢(￿e Expenditwt Transfers 2020 General Fund Penslon Reserve Tvtal 23.156,575 24,758,745 122,636,337) 1523 000 126 000 22 510 337 25,278,983 24 758 745 1 397 000 15A78.98 Unrestricted funds of E25,289,949 include tangible fixed assets of £19.236,465 and 8 loan balance of £1,552,726 whith relates to funding forfixed a55et purcha5e5 and improvements. 8alance at I" May 2021 restated for corretti¢n in allocation of Restricted Fund'Department of Education Post 16s Grant, £10,966 from Unresrrlcted Fund5. At I" May 2021 Restricted funds of £32,112 were restated to £43,078 and un￿$t[I¢ted fund5 re5t3ted from £25,289,949 to £25,278.983. 29

NORTH EAST AUTISM SOCIETY NOTESTO THE ACCOUNTS For the year ended 30th April 2022 Analysis of movement in restrlcted funds- 2022 Restated 1st May Funds Transleys 301h Apill 2022 Income Expenijiture 2021 Depart of Ed- Post 165 Grant The Charle5 Sharland Trust 8BC Children In Need Paul Hèmlyn Foundatlon Mercers Trust Move on Tyne & Wear Youth Futures Foundation Sunder13nd Council LA6 Gateshead Council LA6 ESF- DWP PMP South ofTyne ESF- DWP PMP Durham Diver51ty Project- OWP Diversity Project North of Tyne Cornbined Authority GarfiÈld Weston Gaod Things Foundation Darlin8ton Building Society Sir James Knott Trust Sir John Priestmèn Charitable Trust Tesco Little Helps / Groundworks Other Totsl 10,966 10,000 7,790 4,822 5,000 8.922 18,9201 10.968 10.000 40,614 148,4041 14,8221 127,5001 183.9421 IJ30.1161 12,8401 17,4891 161,1461 1121,6481 162,4451 30,000 83,942 130,116 2,840 7,989 61.146 121,648 62,445 7,500 68,441 3Q,QOO 12,275 15,000 6,000 5.000 5.000 158.4411 130,0001 112.2751 15,000 16,0001 Is,0001 720,170 695 558 Balance at I" May 2021 restated lor correction in allocation of Restricted Fund'Department of Education P05t 165 Gr3nV £10,966 from Unrestricted Funds. At isl May 2021 Restricred funds of E32,112 were restated to £43,078 8nd Unrestricted funds restated frorn £25.289,949 to £25,278,983. Name of re51ricted fund 2022 Dept of Education P05t 165 Grant The Charles Sharland Trust P05t 165 Educztion Outdoor play equipment Farnily developFnent youth group Outdoor play equipment Ideas and Pioneers Fund for Think Tank Grant for family development Grant towards youth groups Grant towards youth groups ESF grant to deliver employer ability seNice Grant to deliver employer ability sewice Grant to deliver employer ability service Grani io deliver employer ability service Grani to deliver employer ability servi Grant to deliver em Grant to deliver ernployer ability service BBC ChlldrÈn in Need Paul H3mlyn Foundation Mercers Trust Community Foundation National Loirery Community Fund Move on Tyne & Wear Youth Futures Foundation 5underland Council LA6 Gateshead Council L46 E5F- DWP PMP South of Tyne E5F- DWP PMP Durham ect- DWP Diversity Project North of Tyne Combined Authorit Garfield Weston Good Things Foundation Darlington Building Societv SirJamÈs Knott Trust Sir John Priestfn3n Charit3ble Trust Tesco Little Helps l Groundworks Grant to deliver em serwice Grant to deliver employer ability service Outdoor play equipment Grant for iapital costs to Kiora Hall Grant for capital c05t5 to Kiora Hall Family development youth group

NORTH EAST AUTISM SOCIETY NOTESTOTHEACCOUNTS For the year ended 30th April 2022 Analysis of movement In restricted fLsnds- 2021- As restated Restated Fund5 1st May Income 2020 Expenditure Transfors 2QZI Dep3rt cf Ed- Post 165 Grant National Foundation lor 10,966 10,966 2,243 The Charles 5harland Trust 10,000 Post Code Lottery 5,488 National Heritage Lottery Fund 947 BBC Children in Need 5,505 Paul Hamlyn Found3tion 8,334 Mercers Trust 8,000 Community Foundation 2,825 N£tional Lottery Community Fund 5.790 Move on Tyne & Wear Youth Futures Foundation DSA Gateshead Council LA6 Cgunty Durham Community Fund Durham Works 1.308 13.5511 10,000 15,4881 127,2671 114,2171 13,5121 133,0001 112.8251 124,3771 182,7401 134,0901 125,0001 127,9931 18,8891 148,8401 1168,6361 13,6301 26,320 16,502 7,790 4,822 5,000 30,000 io,ooo 18,587 82,740 34,090 25,(￿0 27,993 8,889 48,840 168,636 3,630 DWP Good Thing5 Foundatio Other Total Name of restricted fund- 2021 Dept of Education P05t 16$ Grant The National Found3tion for Little S arks The Ch3rles Sharland Trust Post code Latterv National Herit3Ee Lottery Fund BBC Children in Need Paul Haml n Foundation Mercers Trust Community Foundation National Lottery Cornfflunity Fund Move on Tyne & Wear Youth Futures Foundation DSA Gaieshead Council LA6 County Durham Cotnfflunity Fund Durham Work5 DWP Good Things Foundation Post 165 Education veèrs family support at Aycliffe Outdoor play equipment Outdoor play equipment Grant toward apple orchard at New Warlands Farm Toddler roups at Aycliffe 3nd Stanley Ideas and Pioneers Fund for think tank Grant for famil development Grant towards outh roups Grant towards youth groups ESF grant to deliver employer ability service Grant to deliver employer 3bility 5ewice Grant to deliver employer 3bility service Grant to deliver employer ability service Grant to deliver employer ability service Grant to deliver employer ability service Grant to deliver employer 3bility service Gr?nt to deliver employer ability Service

NORTH EAST AUTISM SOCIETY NOTE5 TO THE ACCOUNTS For the year ended 30th April 2022 Note 21 Analysi5 of assets and Ilabilities between funds General Pension Restrl¢¢ed Fund5 Fund Fund Totsl Fixed Assets Current Assets Creditor.. 3mouDts falling due ithin one year Creditor.. amount5 fallin8 due after more than one year PÈnsion Asset Total 21,655,126 9.137,855 21,655.126 9,205,545 67,690 13,854.7111 13,854,711) 147,9171 147,9171 890 353 Prior year GeneTal Fund Pension Re5trKted Funds Restated Total Fund Fixed Assets Current A55et5 Creditor.. amounts falling due within one year Creditor.. amounts falling due after more than one year Pension Asset Total 19,236,465 10,436,712 19,236.465 10,479,790 43,078 12.961,2681 12,961,268) 11,432,926) 11.432.926) 25 322 061 Note 22 Reconciliation of surplus Income to net ca$h inflowfrorn operating artivilie5 zozz 2021 Net Comprehensive Income Add back depreciation charge Deduct Interest income Shown in investing activities Ilncreasel / Decrease in Debtors Increase IIDecre35el in Creditors Company pension contributions Pension scheme intorest cost Pension Scheme interest return 1.896,982 805,499 12,3621 1511,6491 1348,9031 1258.0001 245,OC¥J 248 000 1578 068 2.223,160 739,135 12,2301 1402.4701 494,230 1150,0001 201,000 177 000 2 925 825 Note 23 Operating Lease tommltmEnts A5 at 30th April 2022 the total future minimum lease payments unrjer non-cancellable operating leases were 35 follows.. 20ZZ 20ZI Operating Equipment Leases which expire within l year Leases which expire within 2-5 year5 433,503 LgLi 470,245 1022 2021 Land and Buildings Leases which expire within l year Leases which expire within 2-5 years Leases which expire over 5 years 117,482 189,373 98,353 288,974

NORTH EAST AUTISM SOCIETY NOTE5 TO THE ACCOUNT5 For the year ended 30th April 2022 Noto 24 pension Commitments North East Autism Society operates a defined benefit scheme in the UK which provldes both penslons in retirement and death benefits to members. Pension benefits are related to the member5, final salary at retirement and their length of service. 51nce 9th March 2012 the scheme has been closed to new members ènd future accru81. Contributions to the scheme far the ye3r endin8 30th April 2023 are expected to be E258,000. A full actuarial valuation of the scheme tock place a5 at 1st May 2019 by a qualified independent èctuary. The major assumptiorhs used by the actuary were (ln nomlnal terms) as follows.. At 3010412022 3.0% 3.6% 2.9% At 3010412021 1.9% 3.3% 2.6% Discount rate Inflation a55umption IRPII Inflation assumption ICPII Inflation linked pension increa5e5.' Pension earned before 6/411997 (Teachers) Pension earned between 61411997 and 301412005 Pension earned after 301412005 Cash commutation 3.6% 3.6% 2.5% 90% of maximum 3.3% 3.3% 2.5% 90% of maximum Assumed Ilfe expectancles on retirement at aBe 65 are.. At 3010412022 20.3 22.2 21.? 23.8 At 3010412021 20.2 22.1 21.6 23.7 Retiring today M31es Females Males Females Retlrln8 In 20 years tlme The assets in the scheme were: Value at 3010412Q22 £000'5 8.593 3,673 364 12,630 Value at 3010412021 £000'5 8,867 3.782 391 13,040 Equity Bonds Cash Fairvalue of scheme assets The actual return on assEts over the period wa5.. 390 Present value of funded obliE3tions Fzir value of scheme assets Surplus I Ideficitl in funded scheme 111,1541 112,8341 206 Present value of unfunded obligations Unrecogrii5ed actU3rial 84in511055e51 206 Net a55ets / Iliabilityl irb balance sheet 33

NORTH EAST AUTISM SOCIETY NOTES TO THE ACCOUNTS For thè year ended 30th April 2022 Re¢onciliatioD of openinE ar￿ closing balances of the presentvalue of the defined benef¢t obligatlon 3010412022 £IJUO's 12,834 3010412021 £OOO's 12,662 Benefit obligation at be8innin8 of year Current service cost 5nterest cost Corttributlons by schetne participant5 Actuarial losses Benefits paid Past service cost 241 201 11,6431 12781 227 12561 ReconciliatioTh of opening and closlng balances of the lair value cf scherne assets 3010412022 £000'5 13,040 248 16381 258 3010412021 £OOO's 11,139 177 1,830 150 Fair value of scheme as5et5 at beginning of year Interest income on 5rheme 355et5 Return on 855et5, excluding interest income Contributions by employer5 Contribution5 by scheme participants enefits paid Fair value of scheme as5et5 at end of year 278 256 The amount5 recoEni%ed in the statement of 16nanti)l a¢tivi¢ies 30104121J22 £000'5 30104/z021 £OOO's servile co5t- includins current Service costs. past serwice C05t and settlement5 Service Cost administrative cost Net interest on the net clefined benefit liability Tot31 credited tc net incoming resources 24 24 Remeasurements of the net defined benefit liability la5setl to be shown in OCI 3010412022 £000'5 11,6431 638 3010412021 £OLSJ's 227 11,8301 Return on asset5, excluding interest income Change in the amount of surplus that is not recoverable, eKcluding interest income 206 261 Sen51tivity analysi5 Impart on Plan Llablllties 3010412022 3010412021 £000'5 14221 178 £OW's 15391 216 Discount rate- incre35e by 0.25Y Rate of inflation IRPII increasÈ by 0.25% Assumed Ilfe expectancy at age 65 increase5 by l year 335 385 34

NORTH EAST AUTISM SOCIETY NOTES TO THE ACCOUNTS For the year ended 30th April 2022 Estimation tsf next period's Surplus or Ideficltl 3010412023 £00(1'5 5ervlce cost- including current Service cost5. past servlco. cost and setrlernent5 SÈrvice 105t- administrative c05t Net interest on the net defined benefit liabilitv Tot31 credited to net incoming resources Information about the characteristlcs of the Plan The Plan provides pensions in retirernent and death benefits to rnernbers. Pension benefits are linked to a member's final salary at retirement and their length of Service. The Plan ¢losed to future accrua5 on 8th March 2012 The Plan Is a re8lStered Plan under UK legislation and is subject to the Scheme funding requlrement5. The Plan was estzbli5hed from 31st July 1989 under trust and is 8overned by the Plan's trust deed and rule5 dated 27th Oecember 1997. The Trustees a￿ responsible for the operation and the governance of the Plan, including making decision5 regarding the Plan'5 funding and investment strategy. in conjunction with the Society. Informatlon about the Ylsks of the Plan to the Society The Plan exposes the Society to attuariol risk Such as.. market linve5tmentl risk,. interest rate risk,. inllztion risk,. currency rlsk.. and longevlty risk. The PL3n dDes not exposÈ thÈ Society to any unusual Plan-specific or Society-specilic risks. Information aboutthe valvation of the definÈd b¢nÈfit obli8Htion at the a<¢ounting date Plan The most recent formal attuarial valuation of the Plan wa5 a5 al 1st Miy 2019. The liabilities at the reporting date have been calculated by updating the results of the formal actuarial valuation of the Plan for the assumptions as detailed in these disclosure5. AIIDwanop has been made for expected tnortality over the period. as well 3$ actu81 moveTnent in finincial conditions Since the valuation date Such an 3pproach is norm81 for the purposes of accounting disclosures. It is not expectÈd th3t these projections will be materially dlfferent from a summatlon of individual calculations 8t the a¢¢ountin£ date, although there may be some discrepancy between the aciu31 liabilities for the Plan 3t the 3ccounting date and those included in the disc105ures. Informatlon aboutthe most ietent actuarial valuation and expected futurÈ cashllows to and from the Plan Thevaluatlon as at 1st May 2019 revealed a funding deficit of É2,515.000. In the Recovery Plan dated 29th April 2020 the Society ha5 ègreed to pay contributions Wlth the view to eliminating the Shortfall by 31 December 2025. In accordance with the Schedule of Contributions dated 20th April 2020 the Society is expected to pay contributions of £258,QIJO over the next èccountln8 period. The contributions paid by the Society are reviewed every 3 years 3$ Part of each formal actuarial valuation. The Plan's next actuarial v3luatlQn 15 due at 1st May 2022, In addition, the Society is expected to meet the cost of administrative expenses for the Plan. The liabilities of the Pl3n are b8sed on the current value of expected benefit payment ca5hflows to members ?pproxirnately over the next 65 ye8rs. The average dur?tion of the li?bilitie5 is approxirnately 16 year5. i)

NORTH EAST AUTISM SOCIETY NOTES TO THE ACCOUNTS For the year ended 30th April 2022 The Plan's investment strategy The Plan's investment strategy is to invest broadly 60% In return 5eekine assets and 40% in matching asseis through bonds I'n¢t geared~l. Thi5 Strategy reflects the Plan'5 liability profile and the Trustees, and Society's attitude to risk. The Plan holds a number of annvity policie5 which Match a portion ofthe pensions in payment, which have been excluded from the valuation of the a55et5 and the liabilities. The p12n does not hold anyordinary sh4res 15sued or propertyoccupied by the Society. The growth assets held are expected to provide protection over inflation in the lone term. Note 25 Capltal Commitments 3010412022 £QOO's 3010412021 £OOO's Contracted for, but not provided for in the financial si8tement5 The capital cornmitrnent5 relate to approved capital work5 at Kiorz Hall. 36

NORTH EAST AUTISM SOCIETY CONTACT INFORMATION For the year ended 30th April 2022 north east outism society Registered Office 15116 Lumley Court Drurn Industrial Estate Chester le Street County Durham DH2 IAN Registered Charity Number 1028260 Company Limited by Guarantep Number 02859620 Email.. en uiri .or Head Office North East Autlsm Society 15116 Lumley Court Drum Industrial Estate Chester le srreÈt County Durham DH2 IAN Telephone.. [phone]