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**<br>Tangible Fixed Assets<br>**Current Assets**<br>Debtors<br>Cash at bank and in hand<br>**Creditors**<br>Amounts falling due<br>within one year<br>**NET CURRENT ASSETS**<br>**Note**<br>15<br>16<br>17<br>**TOTAL ASSETS LESS CURRENT LIABILITIES**<br>**Creditors**<br>Amounts falling due<br>after more than one year<br>19<br>**Net Assets excluding pension asset/ (liability)**<br>Pension asset/ {liability)<br>24<br>**NET ASSETS INCLUDING PENSION LIABILITY**<br>**The funds of the charity:**<br>**Unrestricted funds:**<br>General funds<br>Pension Reserve<br>**Restricted funds:**<br>**TOTAL FUNDS**<br>20<br>20<br>20<br>**BALANCE SHEET**<br>**£**<br>3,011,631<br>6,193,914<br>9,205,545<br>(3,854,711)|**2022**<br>**£**<br>21,655,126<br>5,350,834<br>**27,005,960**<br>{47,917)<br>**26,958,043**<br>**26.958.043**<br>26,890,353<br>26,890,353<br>67,690<br>**26,958,043**<br>**£**<br>2,499,982<br>7,979,808<br>10,479,790<br>(2,961,268)<br>**2021**<br>**Restated**<br>£<br>19,236,465<br>7,518,522<br>**26,754,987**<br>{1,432,926)<br>**25,322,061**<br>**25.322.061**<br>25,278,983<br>25,278,983<br>43,078<br>**�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.. 0191410 9974
37