2023-04-30-accounts

		Page
Legal and Administration Information
Report ofthe Trustees	for the year ended 30th April 2023
Statement ofTrustee's	responsibilities
Independent Auditor's	Report	12
Statement offinancial	activities	15
Balance Sheet		16
Statement of Cash Flows		17
Notes to the financial	statements	18

The society measures	a number of KPI's to measure	its performance.
		2022/2023	2021/22
Totallncome growth		12.90/0	10.30/0
Debtor's days outstanding		30days	24 days
Reserves Policy

			Unrestricted	Restricted	Total	Total
			funds	funds	2023	2022
		Note			E	E
Income from:
Donations and grants			23,266	820,291	843,557	917,088
Charitable activities			30,469,688		30,469,688	26,872,004
Other trading activities			120,029		120,029	114,056
Investment income			81,004		81,004	2,362
Total income			30 693987	820291	31514278	27905510
Expenditure on:
Cost of raising funds			178,310		178,310	175,361
Expenditure on
charitable activities			29,885,849	816,788	30,702,637	25,833,167
Total Resources Expended			30064159	816788	30880 947	26008 528
Net incoming before transfers			629,828	3,503	633,331	1,896,982
Gross transfer between	funds	20
Comprehensive income			629,828	3,503	633,331	1,896,982
Other comprehensive	income
Actuarial gain / (loss)		24	(261,000)		(261,000)	(261,000)
Net movement offunds			368,828	3,503	372,331	1,635,982
Fund Balances Brought
Forward 1"May 2022		20	26,890,353	67,690	26,958,043	25,322,061
Balances carried forward
at 30'" April 2023		20	27259 181	71193	27 330374	26 958043

Forthe year ended	30	th April 2023
			BALANCE SHEET
		Note		2023		2022
Fixed Assets
Tangible Fixed Assets		15		22,167,731		21,655,126
Current Assets
Debtors		16	4,139,508		3,011,631
Cash at bank and in hand			5 257683		6 193914
			9,397,191		9,205,545
Creditors
Amounts falling due
within one year			4211 631		3854711
NET CURRENT ASSETS				5,185,560		5,350,834
TOTAL ASSETS LESSCURRENT LIABILITIES				27,353,291		27,005,960
Creditors
Amounts falling due
after more than one year		19		(22,917)		(47,917)
Net Assets excluding	pension asset / (liability)			27,330,374		26,958,043
Pension asset / (liability)		24
NET ASSETS INCLUDING		PENSION ASSET/ (LIABILITY)		27330374		26958043
The funds ofthe charity:
Unrestricted funds:
General funds		20		27,259,181		26,890,353
Pension Reserve		20
				27,259,181		26,890,353
Restricted funds:		20		71,193		67,690
TOTAL FUNDS				27330374		26958043

Forthe y	ear ended 30th April 2	023
			STATEMENT OF CASH FLOWS
				2023		2022
		Note:
Cash used	in operating activities	22		613,732		1,578,068
Purchase oftangible fixed assets			(1,476,787)		(3,223,661)
interest income			81004		2362
Cash (used	in) investing activities		1395783			3221299
Cash flows	in financing activities
Repayment	of borrowing		154180		142 663
Cash used	in financing activities			154180		142663
Decrease in cash in the year			(936,231)			(1,785,894)
Cash at the	beginning ofthe year		6,193,914			7,979,808
Total cash	at the end ofthe year		5	257683		6193914

Asset Category	Asset Category	Annual rate
Freehold	buildings	2/o
Lodges		4G/o
Furniture	and fixtures	10o/
Equipment		20~/o
Computer	equipment	33~/a
Motor vehicles		25/o

									2023		2022
									Totalf		Total
Fees for the supply		ofservices						30,352,513			26,577,652
Other income from charitable				activities					117175		294352
								30469 688			26872 004
Note 4Income from other trading activities - unrestricted
									2023		2022
									Total		Total
									f		f
Fundraising									84,305		76,563
Refreshment income									35724		37493
									120029		114056
Note 5Investment		Income - unrestricted
									2023		2022
									Totalf		Total f
Interest from deposit accounts									81004		2 362
									81004		~2362
Note 6Analysis of		expenditure		on charitable		activities
							Adult		Children	2023	2022
							Services		Services	Total	Total
							f		f	f	f
Staffing costs						12,997,131		8,440,034		21,437,164	19,026,097
Supplies and services							782,488		647,073	1,429,561	873,145
Premises costs							631,893		307,337	939,230	948,321
Transport costs							426,730		393,714	820,444	1,030,474
Administration							196,304		219,706	416,010	436,793
Bank loan interest									31,511	31,511	31,855
Depreciation							307,682		568,165	875,847	752,376
Governance costs							213,256		137,227	350,483	259,897
Support costs						2	665 325	1	737D63	44D2387	2 474 209
						18	220 807	12	481830	90702637	25833167
Expenditure on charitable			activities was		f30,702,637(2022:f25,833,167)ofwhich f29,885,849 (2022:						f25,137,609)
was unrestricted	and f816,788			(2022:f695,558)was restricted.
Staff costs include	agency		staff	off1,085,649 (2022:f720,338)excluded				from note 10
Note 7Summary	analysis		ofexpenditure		and	related income for charitable			activities
							Adult		Children	2023	2022
							Services		Services	Total	Total
							f		f	f	f
Costs						(18,220,807)		(12,481,830)		(30,702,637)	(25,833,167)
Fees for the supply		ofservices				18	262 376	12	D90 137	3D352513	26586 575
Net (cost) / surplus		funded	from other income				4~1569		391693	~350124	753 408

			General		2023	Basis of
			Support	Governance	Total	apportionment
			E		E
Staffing costs			2,250,944	140,602	2,391,546	Fee income
Supplies and services			709,022	62,255	771,277	Fee income
Premises costs			743,270	42,710	785,980	Fee income
Transport			108,897	5,363	114,260	Fee Income
Administration			455,519	35,689	491,208	Fee income
Legal and other professional	fees		83,526	58,749	142,275	Fee income
Depreciation			86,934	5,115	92,049	Fee income
Pension finance cost			3 DDD		3000
Total			4441 112	350483	4791595
Note 8Analysis ofgovernance		and support	costs - 2022
			General		2022	Basis of
			Support	Governance	Total	apportionment
				E	E
Staffing costs			1,348,253	125,653	1,473,906	Fee income
Supplies and services			598,203	45,621	643,824	Fee income
Premises costs			212,631	30,518	243,149	Fee income
Transport			17,421	1,381	18,802	Fee Income
Administration			135,406	9,608	145,014	Fee income
Legal and other professional	fees		120,148	45,116	165,264	Fee income
Depreciation			45,147	2,000	47,147	Fee income
Pension finance cost			~3000		L33000	Fee income
Total			2474 209	259897	2734106

Note 9N	et income for	the year isstated after charging:
			2023	2022
			E	E
Operating	leases - equipment		433,503	697,652
Depreciation			964,183	805,076
Bank Interest payable				31,855
Auditors'	remuneration	-Audit fees	26,400	22,800

	2023	2022
		E
Salaries and wages	20,425,951	17,899,250
Social security costs	1,710,773	1,405,600
Pension costs	473 74D	384488
	22 610464	19689338

								2023		2022
								No.		No.
f60,000 - f70,000								3		1
f70,000 -f80,000								1		1
f80,000-f90,000 f90,000 —f100,000										1
f100,000 -f110,000
f110,000 - f120,000								1
								6
Pension costs in respect ofthese		employees			aref27,161(2022:f26,426).
The key management	personnel	of	the charity, comprise			the Trustees, the Chief Executive,
Head ofCare Services	and Director		of Education. The total employee benefits					ofthe key management
personnel were f286,215(2022:f273,432).
The charity purchased Professional in total f2,011(2022:f2,250).This			indemnity insurance		Insurance including excludes any claim		cover for the Trustees costing arising from any wrongful act.
Note 11Staff numbers
The average number ofpersons employed				by the charity		during the year was		as follows:
								2022		2022
								No.		No.
Adult services								453		447
Children services								381		347
Support services								40		25
Governance								2		1
								876		820

Note 15Tangible	Fixed As	sets
			Freehold	Furniture
			land	Fixtures			Assets
			and	and		Mot.or	under
			Buildings	Equipment	Computers	Vehicles	Construction		Total
			f	f	f					f
Cost
At 1st May 2022		25,656,431		3,025,634	737,598	8,613	54,306		29,482,582
Additions at cost			173,367	593,690	119,198		590,532		1,476,787
Transfers			551,343		93,495		(644,838)
Disposal
At 30th April 2023		26	381 141	3619324	950291	8613			30959369
Accumulated depreciation
At 1st May 2022		5,689,891		1,729,430	404,187	3,947			7,827,455
Charge forthe year			500,802	296,841	164,386	2,154			964,183
Disposal
At 30th April 2023		6	190693	2026271	568573	6101			8791	638
Net BookValue
At 30th April 2023		20190448		1593053	381718	2512			22 167731
At 30th April 2022		19966540		1296203	333411	4666	54306		21655	126
Note 16 Debtors
						2023			2022
						f
Fees Receivable					2,464,530		1,769,645
Prepayments and	accrued income				1,668,958		1,208,520
Other Debtors						6020			33466
					4139508		3	011631
Note 17 Creditors Amounts		falling	due within	one year
						2023			2022
			note			f
Bank Loans					1,207,967		1,337,146
Sir Peter Vardy Foundation		Loan				25,000			25,000
Deferred income			18		401,037				194,198
Trade creditors					1,329,186		1,160,084
Taxation and social security					588,713			476,423
Other creditors						973			108,846
Accruals					658 755			553014
					4211631		3		854 711
Note 18 Deferred	Income
						2023 f			2022f
Balance as at 1st May 2022					194,198			701,071
Amount released	to income	earned
from charitable activities					(194,198)		(701,071)
Amount deferred	in year				401037			194198
					401037			194198

						2023 f						2022f
Bank Loans						1,207,967						1,337,146
Sir Peter Vardy Foundation Loan						47917						72917
Total indebtedness						1,255,884						1,410,063
less due within one year						~1232967					~1362 146
Due in more than one year						22 917						47917
A bank loan due off1,207,967relates to a Barclay's				facility secured on various properties					including			New Warla
and the "Aycliffe Centre". The loan		had a final balloon payment			due on 24'" January			2023. In		December 2022
was refinanced with the term ofthree years, instalments are circa					f14,300per month			including		interest with a s
repayment in January 2026. Interest		due is 1.90M above the bank's				base rate and with the increase in base r
last year the amount ofinstalments		have increased		accordingly.
In June 2023 the charity received a	waiver from the			bank for having		failed one ofthe covenants					ofthe new lo
high levels ofcapital spend in the year 2021-2022			and the bank were			aware ofthe results			prior	to		refinancing.
as this waiver was not received until subsequent				to the year end,		the breach	was	effective			as	at the year
therefore was technically repayable		on demand	as at 30 April 2023. Therefore				the	full	amount			of the loan
included within creditors falling due		within one year.
In April 2015 a f200,000 interest	free ten-year		loan was received			from the Sir Peter			Vardy		Foundation, th
repayable from 2017to 2025.
Note 20Analysis ofcharitable funds
Analysis ofmovement in unrestricted		funds - 2023
						Actuarial						Funds
1"May		Income		Expenditure		Gain /(loss)		Transfers				30~April
2022f		f				f						2023 f
General Fund 26,890,353		30,693,987		(30,064,159)		(261,000)						27,259,181
Pension Reserve				261000		261000
Total 26890353		30693987		3032515								27259 1 1
Unrestricted funds off27,259,181include tangible			fixed assets of		f22,167,731and a loan				balance			off1,255,88
which relates to funding for fixed asset purchases			and improvements.
Analysis ofmovement in unrestricted		funds -2022
						Actuarial						Funds
1*'May		Income		Expenditure		Gain /(loss)		Transfers				30+April
2021												2022
		f		f								f
General Fund 25,278,983		27,185,340		(25,312,970)		(261,000)						26,890,353
Pension Reserve				261000		261000
Total 25278983		27 185340		25573970								26890353

Analysis of movement in rest	ricted	funds - 20	22
						Funds
		1"May	Income	Expenditure	Transfers	30'"April
		2021f		f		2022
Depart of Ed - Post 16sGrant		10,966	8,922	(8,920)		10,968
The Charles Sharland Trust		10,000				10,000
BBCChildren in Need		7,790	40,614	(48,404)
Paul Hamlyn Foundation		4,822		( 4,822)
Mercers Trust		5,000	30,000	(27,500)		7,500
Move on Tyne &Wear			83,942	(83,942)
Youth Futures Foundation			130,116	(130,116)
Sunderland Council LA6			2,840	(2,840)
Gateshead Council LA6			7,989	(7,489)
ESF - DWP PMP South ofTyne			61,146	(61,146)
ESF - DWP PMP Durham			121,648	(121,648)
Diversity Project —DWP			62,445	(62,445)
Diversity Project - North ofTyne
Combined Authority			68,441	(68,441)
Garfield Weston			30,000	(30,000)
Good Things Foundation			12,275	(12,275)
Darlington Building Society			15,000			15,000
SirJames Knott Trust			6,000	(6,000)
SirJohn Priestman Charitable	Trust		5,000	(5,000)
Tesco Little Helps / Groundworks			5,000			5,000
Other		4 500	28 792	14070		19222
Total		43078	720 170	695558		67690

Name ofrestricted fund
Dept of Education Post 16s		Grant		Post 16s Education
The Charles Sharland Trust				Outdoor play equipment
Mercers Trust				Grant for family development
Darlington Building Society				Outdoor play equipment
Tesco Little Helps / Groundworks				Family development youth group
Move on Tyne &Wear				ESFgrant to deliver employer ability service
Youth Futures Foundation				Grant to deliver employer	ability service
Diversity Project - DWP				Grant to deliver employer	ability service
Diversity Project —North of		Tyne
Combined Authority				Grant to deliver employer	ability service
NWLWP —North ofTyne Combined
Authority —NWF phase 1				NWF Phase 1—Planning	and Demolition	works
Dept of Education				Grants for Post 16sand small Capital works
BBCChildren in Need				Science Life Centre and Curiosity Projects
North Tyneside Voluntary	VODA			Grant for Voluntary VODA
Northumberland, Tyne		and	Wear
Community Foundation				Autism Activists Group
Greater Aycliffe &Middridge
Partnership				Grant for Education projects
				Family development youth group
BBCChildren in Need				Outdoor play equipment
Paul Hamlyn Foundation				Ideas and Pioneers Fund	for Think Tank
Community Foundation				Grant towards youth groups
National Lottery Community		Fund		Grant towards youth groups
Sunderland Council LA6				Grant to deliver employer	ability service
Gateshead Council LA6				Grant to deliver employer	ability service
ESF —DWP PMP South ofTyne				Grant to deliver employer	ability service
ESF - DWP PMP Durham				Grant to deliver employer	ability service
Garfield Weston				Grant for capital costs to	Kiora Hall
Good Things Foundation				Grant to deliver employer	ability service
SirJames Knott Trust				Grant for capital costs to	Kiora Hall
SirJohn Priestman Charitable		Trust		Grant for capital costs to	Kiora Hall

								General	General	Pension	Restricted
								Fund		Fund	Funds	Total
									f.			f
Fixed Assets								21,167,731				21,167,731
C urrent Assets								9,325,997			71,193	9,397,191
Creditor: amounts	falling			due
within one year								(4,211,630)				(4,211,630)
Creditor: amounts	falling			due
after more than one		year						(22,917)				(22,917)
Pension Asset
Total								27259181			71193	27330374
Prior year
								General		Pension	Restricted
								Fund		Fund	Funds	Total
									f		f	f
Fixed Assets								21,655,126				21,655,126
Current Assets								9,137,855			67,690	9,205,545
Creditor: amounts	falling			due
within one year								(3,854,711)				(3,854,711)
Creditor: amounts	falling			due
after more than one		year						47	917			47 917)
Total								26890353			67690	26958043
Note 22 Reconciliation			ofsurplus			income	to net cash	inflow from operating			activities
										2023		2022
											f	f
Net Comprehensive	Income									633,331		1,896,982
Add back depreciation		charge								964,183		805,499
Deduct interest income			shown		in	investing	activities			(81,004)		(2,362)
(Increase) / Decrease		in	Debtors							(1,127,877)		(511,649)
Increase /(Decrease)		in	Creditors							486,099		(348,903)
Company pension	contributions									(258,000)		(258,000)
Pension scheme interest			cost							375,000		245,000
Pension Scheme interest				return						~378 000		~248 000
										Ji13732		~157 68

	2023	2022f
Operating Equipment
Leases which expire within 1year	196,374	433,503
Leases which expire within 2-5years	102452	121381
	2023	2022
	f	f
Land and Buildings
Leases which expire within 1year	154,791	117,482
Leases which expire within 2-5years	183,749	189,373
Leases which expire over 5years	367 333

The major assumptions	The major assumptions	used by the actuary were (in nominal	used by the actuary were (in nominal	used by the actuary were (in nominal	terms) as follows:
					At	At
					30/04/2023	30/04/2022
Discount	rate				4.90%	3 000/0
Inflation	assumption (RPI)				320%	3.60%
Inflation	assumption (CPI)				250%	2 90%
Inflation	linked pension increases:
Pension	earned before 6/4/1997 (Teachers)				3.20%	3.600/0
Pension	earned between	6/4/1997 and 30/4/2005			3.20%	3 60%
Pension	earned after 30/4/2005				2.50%	2.50%
Cash commutation					90%of maximum	90%of maximum
Assumed	life expectancies		on retirement	at age 65are:
					At	At
					30/04/2023	30/04/2022
Retiring	today —Males				20.5	20.3
Retiring	today —Females				22.9	22.2
Retiring	in 20years time	—Males			21.8	21.7
Retiring	in 20years time	- Females			24.4	23.8
The assets in the scheme		were:
					Value at	Value at
					30/04/2023	30/04/2022
					f000's	f000's
Equity					2,838	8,593
Bonds					8,447	3,673
Cash					315	364
Fair Value ofscheme assets					11600	12630
The actual return on assets			over the period was:		996	390
Present value offunded obligations					(8,655)	(11,154)
Fair value ofscheme assets					11600	12630
Surplus/	(deficit) in funded		scheme		2 945	1476
Present value of unfunded		obligations
Unrecognised actuarial gains (losses)
(Irrecoverable surplus)					2 945	1476
Net assets / (liability) in		balance sheet

Forthe year en	Forthe year en	ded 30th April 2023	ded 30th April 2023	ded 30th April 2023	ded 30th April 2023	ded 30th April 2023	ded 30th April 2023
Reconciliation of		opening and closing balances ofthe present value ofthe defined						benefit obligation
							30/04/2023	30/04/2022
							f000's	f000's
Benefit obligation		at	y beginning of ear				11,154	12,834
Current service cost
Interest cost							331	241
Contributions by		plan	participants
Actuarial (gains) /		losses					(2,538)	(1,643)
Benefits paid							(292)	(278)
Past service cost
Settlements
Curtailments
Business combinations
Exchange rate
Benefit obligation		at	end ofyear				8655	~11154
Reconciliation of		opening and closing balances ofthe fair value					ofscheme assets
							30/04/2022	30/04/2021
							f000's	f000's
Fair value ofplan		assets at beginning			ofyear		12,630	13,040
Interest income on plan assets							378	248
Return on assets,		excluding		interest income			(1,374)	(638)
y Contributions b	p em		y lo ers				258	258
Contributions by	plan		participants
Benefits paid							(292)	(278)
Plan administrative		cost
Business combinations
Settlements
Exchange rate
Fair value of Plan		assets at		end ofyear			11600	12.630
The amounts recognised in				the statement		offinancial activities
							30/04/2023	30/04/2022
							f000's	f000's
Service cost - including			current 8 past		service costs, settlements
Service cost —administrative cost Net interest on the net defined benefit liability Total credited to net incoming resources							~3 ~3
Remeasurements		ofthe net defined benefit liability (asset) to be shown in OCI
							30/04/2023	30/04/2022
							f000's	f000's
A ctuarial (gain)/losses			on the liabilities				(2,538)	(1,643)
Return on assets,	excluding			interest income			1,374	638
Change in the amount			ofsurplus that		is not	recoverable,
excluding interest		income					~1425	~1266
Total remeasurement			ofthe net defined benefit liability (asset)
to interest income							261	261

NORTH EASTAUTISM SOCIETY NOTES TO THE ACCOUNTS Forthe year ended 30th April 2023
Sensitivity analysis
	Impact on Plan	Liabilities
	30/04/2023	30/04/2022
	f000's	f000's
Discount rate - increase by 0.25%	(272)	(422)
Rate ofinflation (RPI) - increase by 0.25%	177	178
Assumed life expectancy at age 65
-increase by 1year	260	335
Please note that extrapolation ofthe sensitivity	analysis beyond the ranges shown may	not be appropriate.
Estimation ofnext period's surplus or (deficit)
	30/04/2023
	EOOO's
Service cost —including current service costs,
past service, cost and settlements
Service cost - administrative cost Net interest on the net defined benefit liability Total credited to net incoming resources	~6 ~6

			At	At
			30/04/2023	30/04/2022
			f000's	f000's
Contracted	for, but not provided	for
in the financial statements				1540