north east autism society TRUSTEES ANNUAL REPORT AND ACCOUNTS Directors Report and Financial Statements th Year Ended 30 April 2024 Registered Charity No: 1028260 Registered Company No: 02859620
NORTH EAST AUTISM SOCIEtY ANNUAL REPORT AND CONSOLIDATED FINANCIAL STATEMENTS For the year ended 30th April 2024 CONTENTS Page Legal and Adminlstration Information Report of the Trustees forthe year ended 30th April 2024 Statement of Trustee's responslbilities li Independent Audltorfs Report 12 Statement of financial activities 15 Balance Sheet 16 Statement of Cash Flows 17 Notes to the financlal statements 18
NORTH EAST AUTISM SOCIETY INDEPENDENT AUDITOR'S REPORT TO THE MEMBERS OF NORTH EAST AUTISM SOCIETY For the year ended 30th April 2024 The Trustees of North East Autism Society have all served in olCe throughout the year to the date of this report. Trustees: Dr Rakesh Chopra OBE (Appointed Chair 01.05.2023) Jillian Crumble John Hodgson- resigned 28.11.2023 David Parker Lisa Waller Michael Cattermole- appointed 19.06.2023; reslgned 16.11.2023 Mehrban Sadiq-appointed 27,06.2023 Nicola Leonard - appointed 04.07.2023 Nick Hobdey- appointed 04.09.2023 Stephen Eyres- appointed 12.01.2024 Bob Nicho150n- appointed 27.03.2024 James Beall- appointed 04.09.2024 Stephen Connor- appointed 04.09.2024 Key management personnel (Senlor Management Team}: Chief Executive Officer.. John J Phllllpson Company Secretary: John J Phillipson Head of Care: Brian Stoker Director of Education: Christine Dempster Reference and admlnlstratlve detalls Charlty Number: 10282860 Company Number.. 02859620 Registered Office.. 15 Lumley Court, Drum Industrial Estate, Chester le Stree( DH2 IAN Advlsors Auditor: CLA Evelyn Partners Limited, 17 Queens Lane, Newcastle upon Tyne. NEI IRN Bankers.. Barclays Bank PLC, PO Box 379, 71 Grey Street, Newcastle upon Tyne. NE99 IJA Lloyds Bank, 54 Fawcettstreet, Sunderland, SRI ISF Solicitors.. Ward Hadaway, Sandgate House. 102 Quayside, Newcastle upon Tyne, NEI 3DX
NORTH EAST AUTISM SOCIETY INDEPENDENT AUDITOR'S REPORT TO THE MEMBERS OF NORTH EAST AUTISM SOCIETY For the year ended 30th April 2024 Report ofthe Trustees for the year ended 30th April 2024 Financial Staternents The Trustees present their report and accounts for the year ended 30th April 2024. The financial statements comply with the Companies Act 2006, the Memorandum and Articles of Associatlon and Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with financial reporting standards applicable in the UK and Republic of Ireland {FRS1021 leffective January 20191 The period from 1st May 2023 to30thApril 2024 has been both challenging and rewardingforthe Charity. The year under review presented significant financial challenges due to the rising cost of living. To mitigate these challenges, we implemented substantial cost-saving measures. These initiatives have enabled us to make essential savings without compromising the quality of our services or necessitating any job cuts. Across all of our services, we have worked hard to improve our speciallst knowledge and service standards. We co- produced a manual setting out the good understanding of autism and neurodiversity based upon the most current research. We communicated this to staff and service users across the whole of the organisatlon, as well as to parents, professionals, and stakeholders more generally. We co-produced a three day training programme presenting information on the latest research on autism and neurodiversity, sensory processing, communication, and typically co-occurring conditlons. We ensured that 98 managers across the charity participated in this training. The managers were then asked to work closely wlth their teams to produce a service quality improvement plan for their service. Managers were allocated extra time to develop plans, work with peer servlces and mentor newer managers where appropriate. Quallty Improvement Plans have been completed in each servlce area, Identifying areas for improvement. The teams have been proactive in sourcing solutions. trainin& equipment and adaptions to the homes, schools and services. Each service has received additional training as identified In the qu311ty improvement plan. A weekly management panel was established so that staff could request additional training , advice or resources. Staff from across the society have used referrals to the panel to gain advice and support In meeting the needs of new service users or for those going through a dysregulated perlod. The underlying aim of this work is to improve staff understanding of service user needs and to personalise the support provided. We are seeing a reduction in the number of times that service users experience dysregulation, This also means that staff are le55 often involved in trying to calm servlce users, which in turn has reduced pressure on staff to deal with difficult situations. We have developed a computerised system for recording Infomiatlon about our service users. We wlll keep detalled information on each Service user so that we can use it to further personalise and refine the support that we provide. The System also enables us to identify times in the week when our service users encounter challenges or become dysregulated. The information can be used to understand better the causes of dysregulation so that they can be avolded or removed from the persons day. Thi5 programme produces information which is analysed by the weekly management panel. Staff in situ can be given advice, support and information. The result of this so far seems to suggest a reduction in situations which cause dysregulation. We will develop our use of this programme further in the coming weeks. Recruitment has been a challenge for the society right across its services. The turnover of staff ha5 meant that recruitment ha5 been an absolute priority during the period under review. We have had to rely on staff from overseas, especially in our residential care services. Some candidates coming through have had visa restriction5 and we have entered into sponsorship arrangements to retain their excellent contiibutions. Our teams have been strengthened by the high-quality staff we have sponsored. After a difficult start to the year under rewew, we were able to recruit staff who settled well into our teams. This will ensure the future sustainability and growth of our services to support more people and their families in the future. There are probably several factors which enabled us to attract staff. Firstly we were able to raise salaries, bringing them into line with those of other providers. Secondly, the range of support that we provide to staff through our HR and related services is good. Thirdly. but very importantly, the quality of training and support provided to staff is very attractive. Running alongside our prartice improvement initiative it ensures that staff develop significant knowledge and practice experience.
NORTH EAST AUTISM SOCIETY INDEPENDENT AUDITOR'S REPORT TO THE MEMBERS OF NORTH EAST AUTISM SOCIETY For the year ended 30th April 2024 We are proud of our achievements Includlng rnalntainlng hlgh standards of care within all of our children's and adult residential care homes. Ratings given by Ofsted and CQC respectively, reflectinE the high standards of care and support provided by our dedicated staff. Over the last 12 months there have been many developments within Independent Supported Living IISLI seiCe5. Earlier in the year we had to re-structure of the management team due to expansion of services in the North and South of Tyne, each area with a new Manager, one for North ofTyne and one forsouth of Tyne. plus one Operations Manager whocovers both areas. This has had a positive impact within the ISL services. There have been new supported living services Wlthin the Sunderland area, with individuals moving from a hospital environment into their own bungalows. This has been a huge success. giving people opportunities to live within their own homes and have more autonomy in choices over their lifestyles. We also developed new services in North Tyneside and Northumberland, where planned transitions have a150 been a Success. Following the SEND Review, the Departmentfor Education announced that various elements of theSEND and Alternative Provi51on Revlew Improvement Plan would be tested over a two-year period, underpinned by the three overarching aims identified in the Review: A better experience of the system for famllles Better outcomes for young people with SEND A cost effective. sustainable system. Progress towards a st3ndard, dlgiti5ed Educatlon, Health and Care Plan (EHCP) Is well underway. Our educatlon servlces contlnue to recelve many referrals due to the societ(s reputation for providing good specialist services. It Is this speclali5m that has enabled our schools and college to maintain a strong strategic position in the Northeast. They continue to operate as key strategic players in collaboration with others, including working with local authorities to develop and deliver local strategies. They continue to provide for some of the m05t complex learner5 In the region, many have been excluded or are not in education, employment or training INEETI for several years, mainly due to extreme levels of dysre8ulation. The Society education services are vibrant. ambitious provisions, they embrace change. attract new referrals and continue to offer real value for money for the public purse. Our services at Aycliffe School, Kiora Hall School, Mackenzie Thorpe Centre, Thornhill Park School and Thornbeck College (FE provision), continue to transform the lives of autistic and neurodlvergent learners. The quality of education within all NEAS servlces Is excellent, learners participate in excellent quality individually tailored learning programmes that prepare them for the next stage of their educatlonal journey. All the above education services are currently rated as 'good" by Otsted. Our soclal and vocational programmes provide invaluable opportunities for autistic and neurodivergent people to develop their potential and expand what they know, understand and can do. Individuals follow their person-centred programmes. A wide range of meanlngful vocational and social activities are offered, which include meal preparation, shopping, woodwork, cider makin& crafts. community-based activitie5, sensory actlvitles, ret311 experlence, ground maintenance, horticulture and music. As we contlnue to experlence slgnlficant growth within our charity, we have seen an impressive increase in the number of referrals across our education and care services. To effectively manage this growth, we were pleased to welcome new Trustee5 to our board. Their expertise is Invaluable as we navigate this exciting phase and work to strengthen our governance framework. In line with our growth, we have made substantial Investments in developing new IT systems. These systems will not only support our growing infrastructure but also alst us in the ongoing digitalisation of our operatlons, ensuring we remain efficient and compliant with industry standards. We pride ourselves on maintaining a diverse workfor, and our initiative to sponsor overseas staff has slgnificantlv bolstered our recruitment effort5. This diversity enriches our organisation and enhances our ability to support more children, young people and adults. As we move forward, we must also adaptto changes in employment law. We are closely collaborating with our legal team to addre55 the new employee rights bill that is currently out for consultation. Additionally. we are exploring the possibility of changing our financial year and becoming VAT registered. which will further align our practices with compliance standards.
NORTH EAST AUTISM SOCIETY INDEPENDENT AUDITOR'S REPORTTO THE MEMBERS OF NORTH EAST AUTISM SOCIETY For the year ended 30th April 2024 Our Employment Futures team have been working hard and over the past twelve months have achieved the following outcomes: Commenced four new employment projects funded through UKSPF Replaced revenue from the end of ESF with an increased revenue from UKSPF Retained experienced staff following the end of Youth Employment Service and Diversity NE projects due to end of funding Engaged and continuing 5UPPOrt for 316 participants on UKSPF projects across 5 local authority areas Mentoring support for University Student5 has increased to 32 students Continuing our Access to Work provision. thanks to which 15 participants have remained in work. Over the past year, the Marketing Team at NEAS has executed impactful campaigns that effectively ralsed awareness, boosted engagement, and advanced the Soaetys mission. A highlight was the Everyday Equality campaign, which shed light on the lived experiences of autistic and neurodivergent individuals while advocating for equal access In crucial areas such as education, travel, employment, and healthcare. This campaign garnered extensive reEional and national media coverage. We engaged with over 150 schools and 35 businesses by providing tailored toolkits, to build long-term partnershlps, and driving increased demand for our training services. Another standout achievement was the Acceptance campaign during Autism Acceptance Month, which reached over 1.2 mlllion people through dlgltal and traditional media channels. Additionally, our young Autism Activists, film, 'Let Me Be Me,, earned two silver medals at the prestigious National Charity Smiley Charity Film Awards in London. We continued to build on our position with generous reglonal buslnesses and roll out of our corporate programme. Thls resulted in us receiving generous support with a wide range of projects In the year under review, We are extremely grateful to all of the North East businesses that supported us, and who really helped usto make a difference. Our fabulous community of supporters undertook all manor of different activities In ald of the charlty, netting over £18k for us through thelr own cycllng challenges, marathons, hlkes, alrsoft, cage fight, beauty pageant and wrestllng events- to name a few. General and In-memory donations, regular giving, campalgns and merchandise sales made up the remalnder of our gifts and donations through communlty, event and online contributions- reachlng almost £13k for the year. Withln the perlod, we were able to support many voluntary funded projects and programme5 Ilncluding New Warlands Farm Enterprise; various Employment Futures programmes through UKSPF; Family Development toddler groups, autism hubs, BAME work and autisrn activlsts,. and Education Bikeability, garden and IT proJect5) - through significant grant ald and new contracts to the value of over £1.5M. Our Family DevelopmÈntServlce launched new mini advice hubsln two area5 of Durhami provSding much needed support to famllies. A new parent and toddler group was launched In Newcastle, working alongside the pre school diagnostic team. We have provided support for over 6(xJ families through our autism support hubs in North Tyneside and Newcastle and supported over 45 pre-schoolers at our parent and toddler groups. We have Increased our online family support platform to a community of over 5(KJO family members and Supported an average of 6CK) enquiries to the organlsation. We delivered monthly supportwebinars to 100 individuals around emotional wellbeing of autistic children. Our activists created an animation to be used with ourstaff, whlch wenton to win an award. Ourthree-year curlosity project with the life science centre reached its completion and went on to acquire funds to continue running our monthly science club. We have been workingcloselywith new partnerslncluding the Locomotion Museum, Dalton Parkshopplng Outlet, Queen Elizabeth Children's Department, North Pennines Trust and Tyne and Wear Museums, to achieve our autism acceptance award. We also introduced our 8old plus awards, for those organisations which show conslstently outstanding good practice. Work has been ongoing with members of the BAME communityto set up supportsessionsforfamlliesfrom local m05ques. The successful delivery of our fourth Acceptance Matters conference took place in May 2024, highlighting autistic wellbeingi autism and employment, communication asautistic parents, and understandlng autistic experience.
NORTH EAST AUTISM SOCIETY INDEPENDENT AUDITOR'S REPORT TO THE MEMBERS OF NORTH EAST AUTISM SOCIErY For the year ended 30th April 2024 Financial Review Results The accounts have been produced in accordance with the Accounting and Reporting by Charities Statement of Recommended Practice (updated 20191. They incorporate the pension commitment5 of the North East Autism Society Retirement Security Plan a defined benefit scheme as required by Financial Reporting Standard 102. Total income of the Society increased by 12.2% to £35,632,174 {2023: 12.9% to £31,514,278) while total expenditure increased by 9.6% to £33,832,38512023: 18.7%to £30,880,947) to produce net income for the year of£l,529,57912023: £633,331). Income has 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 increased cost of Ilving. It should be noted that the total income Includes £666,199 {2023.' £843.557} of grants and donations. ¢h At 30 April 2024 the Socievs Retirement Securlty Plan penslon scheme had a fund surplus under FRS102 valuatlon requirements of £3,142,00012023'. £2.945.000) however in line with FRS 102 requirements this has been capped at Enil in these financial statements. Total unrestricted accumulated funds at 30 April 2024 are £28,562,192 (2023.. £27.259.1811. The Society intends in the future to use its funds, le5S the amounts set aside for operational reserves, held in fixed assets, and incurred on the repayment of loans, on improving the Societvs services. We are still seeking to sell a land holding at Carley Hill, Sunderland. Thls wlll afford us the opportunity to consolidate and stabillse our finances and possibly reducelrepay our borrowings, but in doing so we will ensure that golng forward we hold a sufficient level of free reserves so as to sustain the Socletvs long-term operations. By way of investment, the Society contlnues to utilise short temi cash deposit5 as the avallable funds arise, mainly from fees recelved in advance. Interest received on cash dep051ts durlng the year totalled £223,84912023'. £81,004). Key Performance Indkators (KPI'S) The society measures a number of KPI'S to measure Its performance. 2023/2024 202212023 Total Income growth Debtorfs days outstanding 12.2% 24 days 12.9% 30 days Reserves Pollcy Reserves are set aside to provide financial stability and to support the Socletvs long term Strategic Plan, The Trustees have forecast that the level of free reserves required to sustain the Societvs operations will be equivalent to a minimum th of two month's budgeted expenditure, at 30 April 2024 this amounted to £5,983.00012023- £5,147,000). The policy is reviewed by the Trustees as part of the strategic planning process. At 30th April 2024, excluding fixed assets and the Retirement Security Plan fund, there were unrestricted reserves of £6,630,43312023'. £5,091,450). At 30 Aprll 2024 the company held cash balances of £6,652,130 {2023: £5,257,683), which is offset by a bank loan of £1,118,50112023'. £1.207,9671 and £22,91712023: £72.9171 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. th Restricted funds at 30 April 2024 were £32,761 {2023- £71,193). 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 such investments as it deems fit for the purpose.
NORTH EAST AUTISM SOCIETY INDEPENDENT AUDITOR'S REPORT TO THE MEMBERS OF NORTH EAST AUTISM SOCIETY For the year ended 30th April 2024 Societls investment objectives contlnue to be to: Generate income to further the objects of the Charity SafeEuard 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 Conrning investments without exceeding their powers of investment. The Societys policy continues to be to malntain cash deposlts rather than to Invest In stocks and shares, property, or any other investment. The policy is kept under review. Golng Concern Pollcy After making appropriate enquiries, the Trustees have a reasonable expectation that the company has adequate resources to continue in operational existence for at least 12 months from the date of approval of these financial Statements. For thi5 reason, they continue to adopt the going concern basis in preparing the financial statements, Further details regarding the adoption of the going concern basis can be found in the Accounting Policies. Structure, Governance and Management Trustees The Trustees who served during the year and up to the date of slgning are Dr Rakesh Chopra OBE (Appointed Chair 01.05.2023) Jillian Crumble John Hodgson - resigned 28.11.2023 David Parker Llsa Waller Michael Cattermole- appointed 19.06.2023; resigned 16.11.2023 Mehrban Sadiq- appolnted 27.06.2023 Nicola Leonard - appointed 04.07.2023 Nick Hobdey- appointed 04.09.2023 Stephen Eyres- appointed 12,01.2024 Bob Nicholson- appointed 27.03.2024 James Beall - appointed 04.09.2024 Stephen Connor- appointed 04.09.2024 Governing Document The or8anSsatlon was first established as an unlncorporated association under the name Yyneslde Society for Autistic Chlldren in 1970. By 1979 the Society had raised enough fvnds to purchase 21Thornhill Park which was refurbished and opened as a school for six chlldren. The school numbers grew, and Tyne and Wear Autistic Society was incorporated and registered as a Charity in 1993. The registered charity number is 1028260 and the registered company number is 02859620. The Private Company Limited by Guarantee and not having a share c3Pltal was incorporated under the CompaniesAct 1985 on 6 October 1993. Member< liability is limited to £IO.The Societywas renamed North East Autism Society in May 2(hJ9 and15 governed by the Memorandum and Articles of Assoclation dated I" May 2CM)9. Organlsatlon 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 by the Board. The Chief Executive is not a Trustee but is a paid 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.
NORTH EAST AUTISM SOCIETY INDEPENDENT AUDITOR'S REPORT TO THE MEMBERS OF NORTH EAST AUTISM SOCIETY For the year ended 30th April 2024 Appolntment 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 has any financi31 interest in the Society- Trustees are covered by Directors and Officers Insurance while staff involved in the provision of advice and direct services are covered by Professional Indemnity Insurance. As the Society provides services to children and vulnerable adults our Trustees are subject to enhanced Disclosure and Barring Service checks. Trustee Inductlon and tralnlng New Trustees undergo an orientstion meetlng to brlef them on their legal obligations under charlty and company law, the content of the Memorandum and Articles of Association, the authority and responsibilities of the Board and the declslon-making process. They are provided with 3 copyof Board minutes for the prior 18 months and ofthe most recent Trustees Annual Report and Accounts, In addition, they are supplied with relevant Charity Commlsslon guidance documents including the Comm15siorfs "Strategy for dealing with Safeguarding Children and Vulnerable Adults Issue5 In Charltles" All Trustees are updated on issues and guldance re8ardin8 charity and company law and are encouraged to attend ppropriate external and Internal training events. Related partles and co-operatlon wlth otherorganlsatlons th The Soclety is a membership organisatlon. On the 30 April 2024 there were 117 voting members whose details were held on our central register. Most members are parents of aut15tic chlldren 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 autlstlc people to Joln as members of the Society and wlll continue to promote this in the year ahead. Any connection between Trustees and senior managers must be disclosed to the full board of Trustees In the same way as any other contractual relationship with a related party. Pay pollcy for senlor staff The Board ofTrustees and thesenlormanagement team comprise the keymanagementpersonnel of the charityln charge of dlrectlng and controlling, runnin& and operating the Society on a day-to-day basis. All Trustees give of their time freelv and no Trustee received remuneration in the year. Details of Trusteeg expenses and related party transactlons are disclosed in note 12 to the accounts. The Board of Trustees benchmark salaries of senior staff against pay levels 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 INJC) for local government services. Rlsk management The Board of Trustees fully recognises its responsibility for the management of risk to the Society. The Society maintains a risk register, which 15 reviewed annually, and it is the responsibility of the Chief Executive to Bive updates to the Trustees on all aspects of risk management.
NORTH EAST AUTISM SOCIETY INDEPENDENT AUDITOR'S REPORTTO THE MEMBERS OF NORTH EAST AUTISM SOCIETY For the year ended 30th April 2024 Prlncipal risks and uncertalnties The major risks to North East Autism Society are identified as: Income streams and cost pressures from statutory bodies and other external regulatory services, for example fees remaining frozen and inflation continues to be absorbed by providers. Potential significant increase in pension liability andlor reduction in pension asset values on the defined benefit scheme, which has been closed to new members since 9 March 2012. Wage inflation, per the ONS, rose to 8.9% in 2023 from 7.4% in 2022. Indications are that the peak15 now over however the high cost of living continues to add pressure for pay rises and is exacerbated by shortages of suitable candidates in the Job market. Sectlon 172 Stakeholder engagement The Charity understand5 that success is drlven by strong relationshlps and endeavours at all tlme5 to foster and strengthen its relationships with the Families of the service users. the staff and other stakeholders. The Board of Trustees conslder that through their strategic planning and declsion 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. Cllents and Funding Provlders 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 objective5. SupplSers The Charity engages regularly with our banklng and technology suppllers to review performance, plan development, and stay current in an ever-changing technological world. The Charity maintains a strong relationship wlth our suppliers especially the staffing agencies that have been essential in maintalnlng staffing levels during and post covid. Employee Involvement The Charity encourages the involvement of its employees in its mana8ement through regular meetings of management which have responsibility for the di55emination of information of particular concern to employees lincluding financlal and economic factors affecting the performance of the Charity) and for receiving their views on important matters of pollcy. A series of meetings between the CEO and staff at various sites are arranged throughout the year. Equallty, Dlversltvi and Incluslvlty Accessibilitv and Incluslvity are at the heart of everything at NEAS and our recruitment policie5, Staff trainin& and intern al policies are based on promoting equallty. Dlsabled Persons The Soclety Is committed to employing people with disabilities. We are registered as "Dlsabllity Confident Employers" with DWP. We are pleased that the number of people employed by NEAS describing themselves as autistic, neurodiverse or disabled has increased in the period under review. Envlronmental SECR reportlng around carbon emissions The energy results for energy usage in property for the year. the comparison figures and the square footage of the office buildings, service user homes, schools and farms are as yet not available. Due to the number of residentlal homes and other buildings used for the Society, It is a large undertaking to collate the information required and the Society is working on the collation of this infomiation. The estimated usage for 2023, based on the Electricity and Gas supplierfs figures of annual consumption, was Gas 2,884,468 kwh Electricity 871, 134 kwh 10
NORTH EAST AUTISM SOCIErY INDEPENDENT AUDITOR'S REPORT TO THE MEMBERS OF NORTH EAST AUTISM SOCIETY For the year ended 30th April 2024 Transport figures are for our fleet of minibuse5 and other vehic5 Used for the transport of the service user. The figures are only available for full years Jan to Dec and do not include business travel or private milage C02 emissions. NEAS Projected fleet emissions 2024 Vehicle days 29,664 Average C02 163 Annual Tonnes C02 281.17 NEAS Projected fleet emissions 2023 Vehicle days 33,703 Average C02 165 Annual Tonnes C02 328.29 Trustees, responslbllltles In relatlon to the flnanclal statements The Trustees (who are a150 directors of North East Autism Society for the purpose of company lawl are responslble for preparing the Trustees Annual Report and the financial statements in accordance wlth applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting practi}. Company law requires the Trustees to prepare financial statements for each financial year which give a true and falr view of the state of affairs of the charitable company and of its incoming resources and application of resources including the income and expenditure of the charitable company for that perlod. In preparing those financial statements the Trustees are required to: Select 5Ult3ble accounting policies and then apply them consistently Make judgements and estimates that are reasonable and prudent State whether applicable accounting standards have been followed, subject to any material departures dlsclosed and explained In the accounts Prepare the financial statements on the going concern basls unless it is Inappropriate to presume that the group will continue In business. Observe the methods and principles in the Charities SORP. The Trustees are responsible for maintaining proper accounting records which disclose with reasonable accuracy at anv time, the financial position of the Charity which enables them to ensure that the account5 comply wlth the Companies Act 2006. They are also responsible for safe8uarding the assets of the Charitable Company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularltles. Statement as to dlsclosure of our audltors A re501ution to re-appolnt CLA Evelyn Partners Limited as auditors for the ensuln8 year will be proposed at the Annual General Meeting in accordance with the Companie5 Act 20(. By order of the Board of Trustees Dr Rakesh Chopra OBE (Chairman of Trustees) Date: 23 January 2025
NORTH EAST AUTISM SOCIETY INDEPENDENT AUDITOR'S REPORT TO THE MEMBERS OF NORTH EAST AUTISM SOCIETY For the year ended 30th April 2024 Independent Auditorfs Reporttothe Members of North EastAutlsm Soclety Oplnlon We have audited the financial statements of North East Autism Society (the'charitable companv) for the year ended 30 April 2024 which comprise the Statement of Financial Activities, the Balance Sheet, the Statement of Cash Flows and notes to the financial statements, 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 Financial Reporting Standard applicable in the UK and Republic of Ireland (United Kingdom Generally Accepted Accounting Practice}. In our opi nion the financial statements: 'give a true and falr vlew of the state of the charltable CoMpanS affairs as at 30 April 2024, and of its 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 Accountlng Practice; and •have been prepared in accordance wlth the requlrements of the Companies Act 2006 Basls for oplnlon We conducted our audit in accordance with International Standards on Auditing {UK) {ISAs IUKII and applicable law. Our responslbllitles under those standards are further described in the auditor responsibllities 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 requirement5. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion. Concluslons relatlng to golng concern In auditing the financial statements, we have concluded that the trustees, use of the going concern basls of accountlng in the preparation of the financial statements Is appropr13te. Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast Sl8nificant doubt on the charitable company's ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue. Our responsibllities and the responsibilities of the trustees with respect to going concern are described in the relevant sections of this report, Other Informatlon The other information comprises the information included in the trustees, report, other than the financial statements and our auditorfs report thereon. The trustees are responsible for the other information. Our opinion on the financial statements does not cover the other information and, except to the extent 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 statements. or our knowledge obtained in the course of the audit or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent 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 this other information, we are required to report that facL We have nothing to report in this regard. 12
NORTH EAST AUTISM SOCIETY INDEPENDENT AUDITOR'S REPORT TO THE MEMBERS OF NORTH EAST AUTISM SOCIETY For the year ended 30th April 2024 Opinlons on other matters prescrlbed by the Companies Act 2006 In our opinion, based on the work undertaken in the course of the audit: the Informatlon glven In the trustees, report, which includes the strategic report and the directors, report prepared for the purposes of company law, for the financial year for which the financial statements are prepared is consistent with the financial statements,. and the strategic report and the directors, report induded within the trustees. report have been prepared In accordance with applicable legal requirements. Matters on whlch we are requlred to report by exceptlon In the light of the knowledge and understanding of the charitable company and its environment obtalned in the course of the audit, we have not identified material misstaternents in the strategic report or the director5, report included within the trustees, report, We have nothing to report in respect of the following matters in relation to whlch the Companles Act 2006 requlres us to report to you if, in our opinion: adequate accounting records have not been kept, or returnsadequatefor our audit have not been received from branche5 not visited by us,. or the financial statements are not in agreement with the accounting records and returns,. or certain disclosures of trustees, remuneration specified by law are not made; or we have not received all the information and explanations we require for our audlt. Responslbllltles of trustees As explained more fully In the trustees, responsibllities statement, the trustees (who are also the directors of the charitable company for the purposes of company lawl are responsible for the preparation of the financial statements and for belng satisfied that they give a true and fair view, and for such internal control as the trustee5 determine Is necessary to enable the preparatlon 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 companws abllity to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basi5 of accounting unless the trustees either intend to liquidate the charitable company or to cease operations, or have no realistic alternative but to do so. Audltor responslbllltles for the audSt of the flnanclal statements Our objectives are to obtain reasonable assurance about whether the finanaal statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditorfs report that includes our opinion. Reasonable assurance Is a high level of assurance but is not a guarantee that an audit conducted In accordance wlth ISAS IUKI will always detect a material misstatement when it exists. Misstatement5 can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements. Irregularities, including fraud, are instances of non-compliance with laws and regulations. We deslgn 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 am understanding of the legal and regulatory framework applicable to the company Itself and the industry in which it operates. We identified area of laws and regulations that could reasonably be expected to have a material effect on the financial statements from our sector experience and through discussion with the directors and other management. The most significant were identified as the Charities Act 2011, the Companies Act 2006. UK GAAP IFRS 102}, UK Care Standards as defined by the Care Quality Commission and the Education 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 statements. 13
NORTH EAST AUTISM SOCIETY INDEPENDENT AUDITOR'S REPORTTO THE MEMBERS OF NORTH EAST AUTISM SOCIETY For the year ended 30th April 2024 Our audit procedures included- obtaining an 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 instance5 of fraud and non-compliance with la¥Ns and regulations. Inspecting correspondence with the charitable companvs, regulatory bodies, for example Ofsted and the CQC. Challenging the assumptions and judgements made by manaEement in their key accounting estimates, principally the assumptions used in the valuation of the defined benefit pension liability. A further description of our responsibilities 15 available on the FRCS website at: htt www.frc.or audltors audlt- assurance auditor-s-res on5ibilities-for-the-audit-of-the-fi descri tion-of-the-auditor%E2%80%99s-res onsibilities-for. This descriptlon forms part of our auditorfs report. Use of our report This report is made solely to the charitable companvs members, as a bodyi In accordance wlth Chapter 3 of Part 16 of the Companles Act 2006. Our audit work has been undertaken so that we might state to the charitable compan¢s members those matters we are requlred to state to them in an auditorfs 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 companvs member5 as a body• for our auditwork, for this report, orfor the oplnlons we have formed, c, vi_ Cralg Henderson ISÈnlor Statutory Audltorl For and on behalf of CLA Evelyn Partners Llmited 17 Queens Lane Newcastle upon Tyne NEI IRN 28 January 2025 14
NORTH EAST AUTISM SOCIETY STATEMENT OF FINANCIAL ACTIVITIES For the year ended 30th April 2024 STATEMENT OF FINANCIALACTIVITIES Unrestricted funds Restricted funds Total 2024 Total 2023 Note Income from.. Donations and grants Charitable activities Other trading activities Investment income 22,233 34.324.185 147,941 223,849 643.966 666,199 843,557 34,324,185 30,469,688 147,941 120,029 223,849 81,004 Total income 34 718 208 643 966 35 362 174 31514 278 Expenditure on: Cost of raislng funds Expenditure on charitable activities 209.210 209,210 178,310 32,940,986 682,399 33,623,385 30,702,637 Total Resources Expended 33 150 196 682 399 33 832 595 30 880 947 Net Incoming before transfers 1,568,011 (38.4321 1,529,579 633,331 Gross transfer between funds 20 Comprehensive income 1,568,011 (38,4321 1,529,579 633,331 Other comprehenslve Income Actuarial gain I Ilossl 24 {265,IXK)} 1265,0001 1261,0001 Net movement offunds 1,303,011 {38,432} 1,264,579 372,331 Fund Balances Brought Forward I" May 2023 20 27,259,181 71,193 27,330,374 26,958,043 Balances carried forward at 30, April 2024 20 15
NORTH EAST AUTISM SOCIETY BALANCE SHEET For the year ended 30th April 2024 BALANCE SHEET Note 2024 2023 Fixed Assets Tangible Fixed Assets 15 21,962,820 22.167,731 Current Assets Debtors Cash at bank and in hand 16 4,488,880 6 652 130 11,141,010 4,139,508 5 257 683 9.397.191 Credltors Amounts falllng due wlthln one year NET CURRENT ASSETS 17 4 508 877 4 211631 5,185,560 6,632,133 TOTAL ASSETS LESS CURRENT LIABILITIES 28,594,953 27,353,291 Credltors Amounts falling due after more than one year 19 122,9171 Net Assets excludln8 pension asset1 Illablllty) 28,594,953 27,330,374 Pension asset I Illabllitvl 24 NET ASSETS INCLUDING PENSION ASSET/ (LIABILITY) 8 594 953 The funds of the charlty: Unrestrlcted funds: General funds Pension Reserve 20 20 28,562,192 27,259,181 28,562,192 27,259,181 Restrlcted funds., 20 32,761 71.193 TOTAL FUNDS The financial statements were approved and authorised for issue by the Trustees of North East Autism Society on 23 January 2025 and signed on their behalf. Chairman of Trustees Dr Rakesh Chopra OBE (Chairman of Trustees) Company Number 02859620 16
NORTH EAST AUTISM SOCIETY STATEMENT OF CASH FLOWS Forthe year ended 30th April 2024 STATEMENT OF CASH FLOWS 2024 2023 Note: Cash used in operating activities 22 2,105,176 613,732 Purchase of tangible fixed assets Interest income Cash (used inl investing activities (820.112) 223 849 {1,476,7871 596 263 1395 783 Cash flows In flnancing actlvltles Repayment of borrowing Cash used In flnanclng activltles 154 180 114 466 154 180 Decrease In cash In the year 1,394,447 1936,2311 Cash at the beginnlng of the year 5,527,683 6,193,914 Total cash at the end of the year 17
NORTH EAST AUTISM SOCIETY NOTES TO THE ACCOUNTS For the year ended 30th April 2024 NOTES TO THE ACCOUNTS Note l Accounting Policies The principal accounting policies adopted, judgements and key sources of estimation uncertainty in the preparations of the financial statements are as follows.. Accounting convention The financial statements are prepared under the historical cost convention. Basis of preparation The financial statements have been prepared in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021 (effective l January 20151- {Charlties SORP IFRS 10211, the Financial Reporting Standard applicable In the UK and Republic of Ireland IFRS 1021 and the Companies Act 2006. The financial statements are presented in sterling which is 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 from agreed fees for the provision of education and support for autlstic individuals. The ongoing demand for these services ensures the exposure to risk from the current difficult economlc conditions is minimal. Cash reserves are avallable to meet the charlvs needs as they ar15e, as detalled wlthln the reserves pollcy. The Trustees believe the charity is well placed to manage its business ri5k5 Successfully and thus they have adopted the going concern basis of accounting in preparing the financial statements. Income All Income Is Included In the SOFA when the charlty Is entltled to the Income, recelpt Is probable, and the amount can be quantified with reasonable accuracy. Voluntary Income Is recelved by way of grants, donations and gifts and Is included in full in the SOFA when receivable. Grants, where entitlement Is not conditional on the delivery of a speafic performance by the charity, are recognlsed when the charity becomes unconditlonally entitled to the grant. Where there are performance related conditions attached to any grants or donations, Income Is reco8nised when the condltions have been met or when meeting the conditions is within the Charitys control and there Is sufficient evidence that they have been met or will be met, otheiSe they are deferred. When a grant condition allows for the recovery of any unexpended grant, a liability is recognised when the repayment becomes probable. Where there are terms placed on income that limitthe charivsdiscretionoverhowthatlncomecan be used, that Income Is shown as restricted income in the accounts. Donated servlces and facllltles In accordance with the Charities SORP {FRS 102), the general volunteer time is not recognised. Please refer to the Trustees, annual report for more information about their contribution. Investment Income Interest on funds held on deposit is included when receivable and the amount can be measured reliably by the charity. Taxatlon The charity is exempt from tax on income and gains falling within section 505 of the Taxes Act 1988 or section 252 of the Taxation of Chargeable Gains Att 1992 to the extent that these are applied to its charitable objects.
NORTH EAST AUTISM SOCIETY NOTES TO THE ACCOUNTS For the year ended 30th April 2024 Expendlture and Irrecoverable VAT Expenditure is recognised once there is a legal or constructive obligation to make a payment to a third party, itls probable that settlement will be required, and the amount of the obligation can be measured reliably. Expenditure is classified under the following activity headings: Costs of raising funds comprise the costs of the fundraisingteam and the costs of commercial trading from the sale of refreshments. Expendlture on charitable activlties comprises those costs incurred by the charity in the delivery of it5 activities and services for its beneficiaries. It includes both costs that can be allocated directly to such activities and those costs of an indirect nature necessary to support them. Expenditure includes any irrecoverabie VAT and is reported as part of the expenditure to which it relates. Allocation of support costs Support costs are those functions that assist the work of the charity but do not directly undertake charitable activities. Support costs include baCk-Offi costs, finance, HR, payroll, and governance costs whlch support the charitls activities, These costs have been allocated between cost of raisln8 funds and expenditure on charitable activities. The basis on which support costs have been allocated are set out in note 8. Operatln8 leases The charity classifies the lease of vehicles, and other equipment as operating lease5 where substantlally all of the benefits and risks of ownership remain with the lessor and are charged against profit5 on a 5traight-line basi5 over the perlod of the lease. Tanglble flxed assets Flxed assets are capitalised at cost, the Trustees have set a de-minlmls limlt in respect of non-capitalisation of fixed assets of £1,000. Fixed assets are stated at cost less depreciation. Depreciation is not provided on freehold land. On other tangible fixed assets depreciation has been calculated so as to write off the cost In equal annual instalments over their estimated useful lives. The rates of depreciation are as follows.. Asset Category Freehold buildings Lodges Furniture and fixtures Equipment Computer equipment Motor vehlcles Annual rate 2% 33% 25% Assets In the course of constructlon are Included at cost. Depreciation on these assets is not charged until they are brought into use. Debtors Trade and other debtors are recognlsed at the settlement amount. Prepayments are valued atthe amount prepaid. Cash at bank and in hand Cash at bank and cash In hand includes cash and short term highly liquid deposit account. Credltors and provlslons 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 funds to a third party and the amount due to settle the obligation can be measured or estimated rellably. Fees in advance Fees received during the year in respect of periods after 30th April 2024 the year end are included with creditors. Financial Instruments The charity has elected to apply the provisions of section 11 'Basic Financial Instruments, of FRS102, in full to all of its financial in5trument5. Financial Instruments are classified and accounted for. according to the substance of the contrartual arrangement. as financial assets. financial liabilitie5, or equity instruments. 19
NORTH EAST AUTISM SOCIETY NOTES TO THE ACCOUNTS For the year ended 30th April 2024 Penslon schemes Defined contribution scheme The company operates and contributes to a defined contribution pension scheme which is available to all staff after a Ih minimum of three months service and at 30 April 2024 membership totalled 904. The pension costs charged to the statement of financial activities for this scheme reflect the contributions payable by the charity during the year. Deflned benefit scheme The company also operates a defined benefit pension scheme {North East Autism Retirement Security Plan) which was c105ed to future accrual on 9th March 2012. The assets of the scheme are held separately from those of the company in an independently administered fund. At 30th April 2024 membership totalled 116, comprising 51 members with deferred benefits and 65 members In receipt of pension payments from the scheme. The assets of the plan are measured using falr value. Plan liabilities are measured using the projected unit method and discounted at the current rate of return on a high-quality corporate bond of equivalent term and currency to the liability, The increase in present value of the liabilities of the scheme expected to arise from employee service in the period 15 charged to the operating surplus. The expected return on the scheme's assets and the Increase durlng the perlod In the present value of the scheme's liabilities, arising from the passage of time, are included in pension finance costs. Actuarial gains and losses are recognised in the statement of total recognised gains and losses. Restrlcted Funds These represent income relatlng to fund raislng and donatlons which are allocated by the donor to specific projects. Fundraising and donations are recorded when received. Unrestrlrted Income Funds These represent funds which are expendable at the discretion of the Trustees for the furtherance of the objects of the charity. Such fund5 may be held for the purpose of meeting the administration and operational costs of the Society. The Trustees have the power to set aside unrestricted funds for specific designated future purposes. Crltlcal accountlng estlmates and areas of Judgment Estimates and judgements are continually evaluated and are based on historical experlence and other factors, Includlng expectation of future events that are believed to be reasonable under circumstances. Critical accounting estlmates and assumptions The key accountlng estimate relates to the valuation of the defined benefit pension obllgation. The Society has an obligation to pay pension benefits to certain employees. The cost of these benefits and the present value of the obligation depend on a number of factors including life expectancy, salary Increases, and the discount rate on corporate bonds. Management estimates these factors In determining the net pension asset / liability as at the year end, The assumptions reflect historical experience and current trends. See note 24 for the disclosures relating to the defined benefit pension scheme. Note 2 Income from donatlons and grants 2024 Total 2023 Total Note Restricted Unrestricted: Donations and gifts Covid-19 grant5 20 643 966 820 291 22,233 22,152 666 199 843 557 The Charity benefits greatly from the involvement and enthusiastic support of its many volunteers, details of which are given in our annual report. In accordance with FRS 102 and the Charities SORP IFRS 1021. the economic contribution of general volunteers is not recognised in the accounts. 20
NORTH EAST AUTISM SOCIETY NOTES TO THE ACCOUNTS Forthe year ended 30th April 2024 Note 3 Income from charltable actlvlties- unrestricted 2024 Total 2023 Total Fees for the supply of 5ervice5 Other income from charitable activities 34.179.788 30,352,513 117 175 30 469 688 34 324 185 Note 4 Income from other tradlng artlvltles- unrestrlcted 2024 Total 2023 Total Fundraising Refreshment income 100,065 84,305 147 941 120 029 Note 5 Investment Income- unrestrlcted 2024 Total 2023 Total I nterest from deposit accounts 223 849 Note 6 Analysls of expendlture on charStable actlvStles Adult Sérvlces Chlldren Servlces 2024 Total 2023 Total Staffing costs Supplies and services Premises costs Transport C05tS Admlnistratlon Bank loan interest Depreciation Governance costs Support costs 14,230.114 806,785 684,996 414,089 165,836 47,151 315,756 154,310 2 334 140 19 153 176 10,041,646 679,899 719,263 342,688 233,090 34,996 569.206 114,532 1734 888 14 470 209 24.271,760 21,437,164 1,486,684 1,429,561 1,404,259 939,230 756,777 820,444 398,926 416,010 82,147 31,511 884,962 875,847 268,841 350,483 4 069 028 4 402 387 33 623 385 30 702 637 Expenditure on charltable activities was £33,623,38512023: £30,702,637) of which £32,940,98712023'. £29,885,849) was unrestricted and £682,39912023'. £816,788) was restricted. Staff costs include agency staff of £963,94912023- £1,085,649) excluded from note 10 Note 7 Summary analysls of expenditure and related Income for charltable actlvltles Adult Servi5 Chlldren Servi5 2024 Total 2023 Total Costs Fees for the supply of services Net Icostl / surplus funded from other income 119,153,176) (14.470,2091 133,623.385) 130,702,6371 19 667 346 14 597 470 34 264 816 30 352 513 514 170 127 260 641430 350 124 21
NORTH EAST AUTISM SOCIETY NOTES TO THE ACCOUNTS For the year ended 30th April 2024 Note 8Analysls of Bovernance and support costs- 2024 General Support 2024 Total Basls of apportionment Governance Staffing costs Supplies and services Premises costs Transport Administration Legal and other professional fees Depreciation Pension finance cost Total 2,419,927 816,382 296.244 74.303 301.775 86,397 121.876 120,061 26,131 41,889 3,042 8.785 64,151 4,783 2.539,988 842,513 338.133 77,345 310,560 150,548 126,659 Fee income Fee income Fee income Fee Income Fee income Fee income Fee Income 4 123 904 268 841 4 392 745 Note 8 Analysis of governance and support costs - 2023 General Support 2023 Total Bas15 of apportlonment Governance Stafflng cost5 Supplies and servlces Premise5 Costs Transport Admlni5tration Legal and other professlonal fees Depreciation Pension finance cost Total 2,250,944 709,022 743,270 108,897 455,519 83,526 86,934 140,602 62,255 42.710 5,363 35,689 58,749 5,115 2,391,546 771,277 785.980 114,260 491,208 142,275 92,049 Fee Income Fee Income Fee income Fee Income Fee income Fee income Fee income 4 441112 350 483 Note 9 Net Income forthe year Ss stated after charglng: 2024 2023 Operatlng leases - equipment Depreciatlon Bank I nterest payable Auditors, remuneration - Audlt fees 406,326 1,025,023 433,503 964,183 58.600 26,400 Note 10 Analysls of staff costs, trustee remuneratlon and expenses, and the cost of key management personnel 2024 2023 Salaries and wages Social security costs Pension costs 23,349,485 1.950.434 494 574 25 794 493 20,425,951 1.710,773 473 740 22 610 464 22
NORTH EAST AUTISM SOCIETY NOTES TO THE ACCOUNTS For the year ended 30th April 2024 The number of employees whose emolumentsfor the year are above £60,000 2024 No. 2023 No. £60,000 - £70.000 £70,000 - £80,000 £80,000- £90.000 £90,000- £100,000 £ioo,000- £iio,000 £110,000- £120,000 £120,000- £130,000 io Pension costs in respect ofthese employees are £39,73912023: £27,161). The key management personnel of the charity, comprise the Trustees, the Chief Executive, Head of Care Services and Director of Education. The total employee benefits of the key management personnel were £310,39412023: £286,215). The charity purchased Professional Indemnity Insurance including cover for the Trustees costlng In total £2,50412023.' £2,011). This insurance excludes any claim arising from any wrongful act. Note 11 Staff numbers The average number of persons employed by the charity during the year was as follows: 2024 No. 469 405 38 2023 No. 453 381 .40 Adult service5 Chlldren services Support services Governance 914 876 Please note that casuals are not classed as pemianent staff and therefore are not included in the above numbers. Note 12 Trustee remuneratlon and related party transactlons The Charity Trustees were not paid or received payment by way of remuneration in the year {2023.' £nill, No Charity Trustee received expenses during the ye3r12023.' £Nill. No Charity Trustee received payment for professional or other services supplied to the charity12023'. £nill There were no related party transactions12023: £nil) Note 13 Ultlmate Controlllng Partv The charity 15 governed by the Board of Trustees and is not under the control of any one individual. Note 14 Corporation Taxatlon The charity is exempt from tax on income and gains falling within section 505 of the Taxes Act 1988 or section 252 of the Taxation of Chargeable Gains Act 1992 to the extent that these are applied to its charitable objects.
NORTH EAST AUTISM SOCIETY NOTES TO THE ACCOUNTS For the year ended 30th April 2024 Note 15 Tanglble Flxed Assets Freehold land and Buildings Furnlture Fixtures and Equipment Assets under Construction Motor Vehicles Computers Total Cost At 1st May 2023 Additions at cost Transfers Disposal At 30th Aprll 2024 26.381.141 98,082 3.619.324 475,517 26.805 950,291 116,311 8,613 29,280 30,959,369 820,112 100,922 126,8051 26 479 223 4 121646 1066 602 74 117 31779 481 Accumulated depreclatlon At 1st May 2023 Charge for the year Disposal At 30th Aprll 2024 6,190,693 514,737 2,026,271 301,626 568,573 205,287 6,101 3,373 8,791,638 1,025,023 6 705 430 2 327 897 773 860 9 816 661 Net Book Value At 30th April 2024 19 773 793 1793 749 292 742 74 117 21962 820 At 30th Aprll 2023 20 190 448 1593 053 381718 22 167 731 Note 16 Debtors 2024 2023 Fee5 Receivable Prepayments and accrued Income Other Debtors 2,266,690 2,216.486 2,464,530 1,668.958 4 488 880 4 139 508 Note 17 Credltors Amounts falllng due wlthln one year 2024 2023 notè Bank Loans Sir Peter Vardy Foundation Loan Deferred income Trade creditors Taxation and social security Other creditors Accruals 1,118,501 22,917 446,922 1,330,455 649.941 40,097 1,207.967 25,000 401,037 1,329,186 588.713 973 658 755 4 211631 18 4 508 877 Note 18 Deferred Income 2024 2023 Balance as at 1st May 2023 Amount released to income earned from charitable activitie5 Amount deferred in year 401,037 194, 198 1401,0371 446 922 (194, 1981 401037 401037 Deferred income is the fee income invoiced in advance for future periods. These being a proportion of four weekly, and quarterly invoices that fall over two financial years. 24
NORTH EAST AUTISM SOCIETY NOTES TO THE ACCOUNTS For the year ended 30th April 2024 Note 19 Credltors: Amounts falling due after more than one year 2024 2023 Bank Loans Sir Peter Vardy Foundation Loan Total indebtednes5 less due within one year Due in more than one year 1,118,501 1,207,967 1,141,418 1 141418 1,255,884 1232 967 A bank103n due of £1, 118,504 relates to a Barc13y's facility secured on various properties including New Warlands Farm and the "Aycliffe Centre" th The loan had a final balloon payment due on 24 January 2023. In December 2022 the loan was refinanced with the term of three years, instalments are circa 13,30212023.. £14,300) per month including interest with a single final balloon repayment in January 2026. Interest due is 1.90% above the bank's base rate and with the reduction in base rate in the last year the amount of instalments have decreased accordingly. In April 2015 a £2CKJ,000 Interest free ten-year loan was received from the Sir Peter Vardy Foundatlon, thls loan Is repayable from 2017 to 2025. Note 20 Analysls of charltable funds Analysls of movèment In unrestrlcted funds - 2024 Actuarlal Galn 1110551 Funds 30th Aprll 2024 ilt Mav 2023 Income Expendlture Transfers General Fund Pension Reserve Total 27,259,181 34,718,207 {33.150,1961 {265,000} 28,562,196 Unrestricted funds of £28,562,192 include tangible fixed assets of £21,962,820 and a loan balance of £1,141,418 which relates to funding for fixed asset purchases and improvements. Analysls of movement In unrestrlcted funds - 2023 Actuarlal Galn lllossl Funds 30th Aprll 2024 lit May 2023 Income Expendlture Transfers General Fund Pension Reserve Total 27,259,181 30,693,987 {30.064.159} 1261,0001 27,259,181 Unrestricted funds of E27,259,181 include tangible fixed assets of £22, 167,731 and a loan balance of £1.255,883 which relate5 to funding for fixed asset purchases and Improvements. 25
NORTH EAST AUTISM SOCIETY NOTES TO THE ACCOUNTS For the year ended 30th April 2024 Analysis of movement in restricted funds- 2024 Funds Transfers 30th Aprll 2024 1st May 2023 Income Expenditure Depart of Ed- P05t 165 Grant Tesco Little Helps / Groundworks Youth Futures Foundation DWP - Diversity Project North of Tyne Combined Authority Diversity Project North of Tyne Combined Authority NWLWP- NWF phase I Northumberland, Tyne. and Wear Community Foundation Greater Aycliffe & Middridge Partnership 3,350 Grants & Funding for NWF Development Community Foundation The Balinger Autlsm Hub National Lottery North ofTyne Combined Authority UKSPF - ProgressNE (North East) Gateshead MBC - Gateshead UKSPF Durham County Councll- Befriending Service South Tyneside Councll UKSPF- Neurodivergent Employment Service North of Tyne Comblned Authority- UKSPF Empower Works NE Newcastle Fund Small Grants Dept of Ed- Grant fundin8 Big Lotterv Frazer Trust W A Handly Charity Trust Percy Bilton Northumbrian Water Other Total 11,014 2,500 111.014} 12,5001 163.8561 (138.207} 63,856 138,207 138,207 1138,2071 41,883 {41,8831 9,946 19,9461 13,3551 141,8821 (2,3811 (5,0001 14,979) {13,3331 41,882 4.762 iO.LK)O 7,469 20,QK)O 2,381 5,OCK) 2,490 6,667 117,235 35.916 1117,235} {35.9161 6,620 14,9201 1,7CM) 10,842 {10,8421 10,611 4,972 10.358 6,3cKJ 1,500 I,O(M) 4.997 7,5Crf) 110.6111 13,7291 {10.3581 13,1501 11,0001 1667) 13,3311 1,243 3,150 SC 333 1,666 7,5C Analysls of movement In restrlcted funds - 2023 Funds Transfers 301* Aprll 2023 151 May 2022 Income Expendlture Depart of Ed- P05t 165 Grant The Charles Sharland Trust Mercers Trust Darlington Building Society Tesco Little Helps l Groundworks Move on Tyne & Wear Youth Futures Foundation Diversity Project- DWP Diversity Project North of Tyne Combined Authority NWLWP- North of Tyne Combined 10,968 10,000 7,500 15,000 5,000 9,944 (9,8981 (10,0001 (7,5CQI {15,0001 12,5C(tl 1110.738} 1179.478} 1184,690} 11,014 2,5CKI 110,738 179.478 184,690 121,159 1121,1591 26
Authority- NWF phase I Dep of Ed - Post 16s and capital grants BBC Children in Need- Science Group Life Centre North Tyneside Voluntary Voda Northumberland, Tyne, and Wear Community Foundation Greater Aycliffe & Middridge Partnership Other Total 108,117 16,254 {66,234} (16,2541 41.883 8,290 21,002 18,2901 (21,0021 9.946 9.946 6,705 13,355) 3,350 820 292 Name of restrlcted fund Dept of Education Post 16s Grant Tesco Little Hel ps / Groundworks Youth Futures Foundation DWP- Diversity Project North of Tyne Combined Authority Diversity Project North ofTyne Combined Authority NWLWP- NWF phase I Northumberland, Tyne Communit Foundation Greater Aycliffe & Middridge Partnershi Grant5 & Funding for NWF Develo Cornmunit Foundatlon The Balin Autism Hub National Lotter North ofTyne Combined Authority UKSPF- Pro ressNE North East Gateshead MBC - Gateshead UKSPF Durham County Council- Befriendin Service South Tyneside Council UKSPF- Neurodivergent Em ment Service North of Tyne Combined Authority- UKSPF Em ower Works NE Newcastle Fund Small Grants De t of Ed - Grant fundin Lotte Fraser Trust W A Handl Chari Perc Bilton Northumbrian Water Post 16s Education Family development youth group Grant to deliver employer ability service Grant to deliver employer abilit service Grant to dellver employer ability service NWF Phase l- Planning and Demolition works and Wear Autism Activists Grou Grant for Education rojects Gr3nt5 & Funding for NWF Develo Grant for Famil Develo ment Grant for Famil Develo ment Grant for Famil Develo ment Grant for Famil Develo ment ment ment er Grant to deliver emplo Grant to deliver em er abilit erabilit servlce service Grant for Befriendin seiCe Grant to deliver em er abllit service Grantto delrver em Grant for Famil Develo Grants & fundin for Pu Bikeability Grant Grant for Famil Develo Grant for Family Develo ment Grant for Post 165 Education Grant for NWF Farm to create wetland er abilit ment il Premium and Education serwce ment Trust 27
NORTH EAST AUTISM SOCIETY NOTES TO THE ACCOUNTS For the year ended 30th April 2024 Note 21 Analysls of assets and liabilities between funds General Fund Penslon Restrlcted Fund Fund5 Total Fixed Assets Current Assets Creditor- amount5 falling due within one year Creditor: amount5 falling due after more than one year Pension Asset Total 21.962,820 11,179,442 21,962,820 138,4321 11,141.010 {4,508,876) 14,508,876) 28 633 386 28 594 954 Prlor year Fixed Assets Current Assets Creditor: amounts falling due within one year Creditor.. amounts falllng due after more than one year Pension Asset Total 21,167,731 9,325,997 21,167,731 9,397,191 71,193 14.211,6301 14,211,630) 122,9171 122,9171 27 330 374 Note 22 Reconclllatlon of surplus Income to net cash Inflow from operating actlvltles 2024 2023 Net Comprehensive Income Add back depreciation charge Deduct interest income shown In Investlng actlvltles (Increase) / Decrease in Debtors Increase /{Decreasel In Creditors Company pension contributions Pension scheme Interest cost Pension Scheme interest return 1,529,579 1,025,023 1223,8491 {349,372) 388,795 {258,OCQ) 561,(X)O 633,331 964,183 181,0041 11,127,877) 486,099 1258,0001 375,000 Note 23 Operatlng Lease commltments As at 30th April 2024 the total future mlnimum lease payments under non-cancellable operating leases were as follows., 2024 2023 Operating Equipment Leases which expire within l year Leases which expire within 2-5 years 210.279 196,374 2024 2023 Land and Buildings Leases which expire within l year Leases which expire within 2-5 years Leases which expire over 5 years 104,831 97.918 154,791 183,749 28
NORTH EAST AUTISM SOCIETY NOTES TO THE ACCOUNTS Forthe year ended 30th April 2024 Note 24 Penslon Commitments North East Autism Society operates a defined benefit scheme in the UK which provides both pensions in retirement and death benefits to members. Pension benefits are related to the members, final salary at retirement and their length of service. Since 9th March 2012 the scheme has been closed to new members and future accrual. Contributions to the scheme for the year ending 30th April 2025 are expected to be £258,0(XJ. A full actuarial valuation of the Plan was Caled out as at l May 2022 by a qualified independent actuary. The major assumptlons used by the actuary were lin nominal terms) as follows: At 3010412024 5.30% 3.40% 2.70% At 3010412023 4.90% 3.20% 2.50% Discount rate I nflation assumption {RPII I nflation assumption ICPII I nflation linked pension Increases: Pension earned before 61411997 {Teachers) Pension earned between 61411997 and 301412005 Pension earned after 3014/2ci15 Cash commutation 3.4¢)% 3.40% 2.50% 90% ofmaximum 3.20% 3.20% 2.50% 90% of maxlmum Assumed Ilfe expectancles on retlrement at age 65 are: At 3010412024 19.9 22.3 21.1 23.7 At 3010412023 20.5 22.9 21.8 24.4 Retiring today- Males Retiring today- Females Retiring in 20 year5 time - Males Retiring in 20 years tlme - Females The assets In the scheme were.. Value at 3010412024 £OOO's 3,303 7,877 242 Value at 3010412023 £OOO's 2,838 8,447 315 Equity Bonds Cash Falr Value of scheme assets The actual return on assets over the perlod was: 167 996 Present value of funded obligations Fair value of scheme assets Surplus / (deficit) in funded scheme 18.280) 18,6551 Present value of unfunded obligations Unrecognised actuarial gains (losses) Ilrrecoverable surplu51 Net assets / (liability) In balance sheet 29
NORTH EAST AUTISM SOCIETY NOTES TO THE ACCOUNTS For the year ended 30th April 2024 Reconciliation of opening and closing balances of the present value of the deflned beneflt obllgatlon 3010412024 30/04/2023 £OOO's £OOO's 8,655 11,154 Benefit obligation at beginning of year Current service cost I nterest cost Contributions by plan participants Actuarial Igainsl / losses Benefits paid Past service cost Settlements Curtailments Business combinations Exchange rate Beneflt obll8atlon at end of year 417 331 15231 12691 12,5381 12921 Reconclllatlon of openlng and closlng balances of the falr value of scheme assets 3010412024 £OOO's 11,6CK) 3010412023 £000'5 12,630 378 (1,3741 258 Falr value of plan assets at be8innin8 of year Interest Income on plan assets Return on assets, excluding interest Income Contributions by employers Contributions by plan particlpants Benefit5 paid Plan admSnlstrative cost Business comblnations Settlements Exchange rate Falr value of Plan assets at end of year 17351 258 12691 12921 The amounts recognlsed In the statement of flnanclal actlvltles 3010412024 £OOO's 3010412023 £OOO's Servlce c05t - including current & past servlce costs, settlements Servlce cost administrative cost Net interest on the net defined benefit liabillty Total credited to net incomlng resources Remeasurements of the net defined benefit liability (asset) to beshown in OCI 3010412024 £OOO's {5231 735 3010412023 £OOO's {2,5381 1,374 Actuarial {gainl/losses on the liabilities Return on a55ets, excluding interest income Change in the amount of Surplus that is not recoverable, excluding interest income Total remeasurement of the net defined benefit liabllity {asset) to Interest income 53 265 261 30
NORTH EAST AUTISM SOCIETY NOTES TO THE ACCOUNTS For the year ended 30th April 2024 Sensitivity analysis Impact on Plan Liabilities 30104/2024 "3010412023 £OOO's £ODO's 1239} 12721 159 177 DSscount rate- increase by 0.25% Rate of inflation IRPII - increase by 0.25% Assumed life expectancy at age 65 Increase by l year 279 260 Please note that extrapolation of the sensitivity analysis yOnd the ranges shown may not be appropriate. Estlmatlon of next period's surplus or (deflclt) 3010412025 £OOO's Service cost - includlng current & past service costs, settlements Service cost - administrative cost Net interest on the net defined benefit liabllity Total expense Informatlon about the characterlstlcs of the Plan The Plan provldes pensions in retirement and death benefits to members. Penslon benefits are linked to a member's final salary at retirement and their length of service. The Plan closed to new members on 8th March 2012 The Plan is a reglstered Plan under UK legislation and Is subject to the scheme fundin8 requirements. The Plan was established from 31st July 1989 under trust and is governed by the Plan's trust deed and rules dated 27th December 1997. rhe Trustees are responslble for the operation and the governance of the Plan, including making decisions regarding the Plan's funding and investment strategy, in conjunctlon with the Society. Informatlon about the rlsks of the Plan to the Society The Plan exposes the Society to actuarial risk such as: market linvestmentl rlsk; interest rate risk,. inflation rlsk; currency rlsk,. and longevity risk. The Plan does not expose the Society to any unusual Plan-specific or Society-specific risks. Informatlon about the valuatlon of the defined benefit obligation at the accountlng date Plan The most recent formal actuarial valuatlon of the Plan was as at 1st May 2022. 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 disclosures. Allowance has been made for expected mortality over the period, as well as actual movement in financial conditions since the valuation date. Such an approach Is normal for the purposes of accounting disc105ure5. It is not expected that these projections will be materially different from a summation of individual calculations at the accounting date, although there rnay be some discrepancy between the actual li3bilities for the Plan at the accounting date and those included in the disclosures. 31
NORTH EAST AUTISM SOCIETY NOTES TO THE ACCOUNTS For the year ended 30th April 2024 Information about the most recent actuarial valuation and expected future cashflow5 to and from the Plan rhe valuation as at 1st May 2022 revealed a funding deficit of £1.4m. In the Recovery Plan dated 21" July 2023, it is stated that the statutory funding objective at the valuation date was not met. However, the Trustees allowed for post valuation experience which showed that the Plan was no longer in a deficit position. and hence no deficit recovery contributions were required. In accordance with the Schedule of Contributions dated 21 July 2023 the Society is expected to pay contributions to the plan, to further mitigate any equity and mis-match investment risk, of £258,000 per annum until l May 2025. The contributions paid by the Society are reviewed every 3 years as part of each formal actuarial valuation. The Plan;s next actuarial valuation is due at 1st May 2025. St I n addition, the Society is expected to meet the cost of administrative expenses for the Plan. The liabilities of the Plan are based on the current value of expected benefit payment cashflows to members approximately over the next 63 years. The average duration of the liabilities is approxlmately 12 years. The Plan's Investment strate8y The Plan's Investment strategy Is to Invest broadly 25% in return seeking assets and 75% in matching assets through bonds ("not geared"). This strategy reflects the Plan's liability profile and the Trustees, and Societys attitude to rlsk. The Plan holds a number of annulty policles which match a portion of the penslons in payment whlch have been excluded from the valuatlon of the assets and the Ilabillties. The plan does not hold any ordlnary shares Issued or property occupled by the Society. The growth assets held are expected to provide protection over inflation in the long term. 32
NORTH EAST AUTISM SOCIETY CONTACT INFORMATION For the year ended 30th April 2024 north east auLisin society Registered Office 15116 Lumley Court Drum Industrial Estate Chester le Street County Durham DH2 IAN Registered Charity Number 1028260 Company Limited by Guarantee Number 02859620 Email.. en uiries ne-as.or Head Office North East Autism society 15116 Lumley Court Drum Sndustrlal Estate Chester le Street County Durham DH2 IAN Telephone,. 0191410 9974 33