OpenCharities

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2022-03-31-accounts

IncomeandExpenditureAccount
Unrestricted Restricted TotalFond. TotalPonds
Funds Funds 2022 2021
NeSt £ £ £ £
Income andendowmentsfrom;
Donationsandlegacies
Charitableactivities
Other tradingativitie5
2
3
4
5
99,191
15,184,775
199,631
2,744
-
481.217
-
-
99,191
15,665,992
199,631
2,744
230,629
14,897,608
203,227
590
investments 6 150,622 - 150,622 -
Other
15,636,963 481,217 I6,118,380
._..
15,332,054
TotalIncome _.
Expenditureon:
Charitableactivities
7 14,363,166 454,369 14,817,535 14,169,147
14,363166 454,369 14,817,535 14169,147
Totalexpenditure .
Netincomel(expenditure) 1,273,797 26,848 1,300,645 1,162,907
Transfersbetweenfunds 21 26,848 (26,848)
-
Netmovementinfunds 21 .........
1,300,645
-
1,300,645
1,162,907
Reconciliationoffunds:
Totalfundsbroughtforward
21 16,583,018 -16,583,018 15,420,111
Totalfundscarriedforward 21 ..............
17,883,663
-17,883,663
U]!
16,583,018
-

BalanceSheet
at31March2022 Group
2022
Group
2021
Charity
2022
Charity
2021
Noic £ £ £ £
Fixedassets
Tangibleassets
investments
14
15

8,700,773
9,058,143
8,673,283
9,033,025
),7739,058,14,6730,033.045
Totalfixedassets
CurrentassetS 16 5,953,001 3,938,896 5,963,537 3,915,190
Debtors
Cashatbanknndinhand fl,495,9009,550,926i,468.25:517:926
Totalcurrentassets
CurrentliabilitieS
Creditors:amountsfallingduewithinoneyear
17 (1,826,830) (1,448,703) (1,808,747) (1428,911)
Netcurrentøsstts
18,369,843 17,160,366 18,332,809 17,122,060
TotalassetslesscurrentliabilitIes
Creditors:amount'fallingdueaftermorethanoneyear
18 (485,994)
(517,072)
(485,994) (577,072)
20 (186)
(276)
-
Provisionsforlibilltit5
17,883,663
16,583,018
17,846,815 16544988
Netassets
CharityFunds
RestrictedfU1ds
21---
2111,883,66316,583,018 17,846,81516,544,988
Unrestrictedfunds
2117,883,66316,583,018
516,,

StatementofCashFlowsandConsolidatedStatementofCashFlows
ForTheYearEnded31March2022 GroupGroup
20222021
CharityCharity
20222021
Note£ ££
CashflowfromoperatingactivIties 23 (166,720)2,591,288 (148,586)2,682,992
Netcashflowfromoperatingactivities (166,720)2,591,288 (148,586)2,682,992
Cashflowfrontinvestingactivities
Receiptsfrontsalesoftangiblefixedassets
Paymentstoacquiretangiblefixedassets
370,533
(165.934)
(105,264)
2,744
590
368,133
-
(150,557)
(92,593)
2,744
590
lntcrcstreceived
207,343
(104,674)
220,320
(92,003)
NetcashflowfrominvestIngactIvities
Cashflowfromfinancingactivities
Repaymentoflongtermloans
(87,895)
(85,380)
(21,859)
C24,762)
(87,895)
(85,380)
(21,859)
(24,762)
Interestpaid
NetcashflowfromfinancingactIvities (109,754)
(110,142)
(109,754)
(110,142)
Netincrease/(decrease)incashandcashequivalents(69,131)2,376.472(38,020)2,480,847
Cashandcashequivalentsat01.04.20215,612.030 3,235,5585,542,7363,061,889
55428995,6120305,504,7165,542,736
Cashandcashequivalentsat31.03.2022
CashandcashequivalentsconlttSof: 5,542,8995,612,0305,504,7165,542,736
Cashatbank andinhand
5,542,8995,612.0305,504,7165,542,736
Cashandcashequivalentsat31.03.2022

1,1 Companyinformation
TheCharityisaprivatecompanylimitedbyguaranteeandisincorporatedinEnglandandWales.
NorthHouse,FerryboatLane,Sunderland,TyneandWear.SR53P.L.
IntheeventoftheCharitybeingwoundup, theliabilityinrespectofthe
ThemembersofthecompanyaretheTrusteesnamed onpageII
guarantee islimitedtoLIpermemberoftheCharitY.
Theaddressofitsregisteredofficeis
1.2 Basisofpreparation
The GroupandCharity financialstatementshavebeenpreparedinaccordancewiththeStatementofRecommendedPractice:"Accounting
andReportingbyCharitiespreparingtheiraccountsinaccordancewiththeFinancial ReportingstandardapplicableintheUKandRepublic
ofIreland(FR-S102)(SORP)issuedinOctober2019andthe"FinancialReportingStandardapplicableintheUnitedKingdomand
RepublicofIreland"(FRS102).TheyalsocomplywiththereportingrequirementsoftheCompaniesAct2006andtheCharitiesAct2011.
TheGroupandCharityconstitutesapublicbenefitentityasdefinedbyFRS102.
TheGroupandCharityfinancialstatementshavebeenpreparedonagoingconcernbasis,underthehistoricalCostcOOveTitiOn,modifiedto
includecertainitemsatfairvalue.
The principalaccountingpoliciesappliedInthepreparationoftheGroupandCharityfinancialstatementsaresetoutbelow.Thesepolicies
havebeenconsistently applied toallyearspresentedunlessotherwisestated.
MonetaryamountsinthesefinancialstatementsarcstatedinpoundssterlingandareroundedtothenearestwholeLi.

Incomefromdonationsandlegacies
UnrestrictedRestricted TotalFunds TotalFunds
Note FundsFueds 2022 2021
££ £ £
Donations
Donations-RobertLuffFoundation
24 I919l-
80,000-
99,191-
19,191
80,000
99,191
150,629
80,000
230,629
Ifcharitableactivities
ncomerom Unrestricted Restrlcccd TotalFunds TotalFunds
Funds Funda 2022 2021
£ £ £ £
Adultserviceskes
Collegefees
Grants
Other
11,446,180
3,134,864
3,731
15,184,775
.
-
481,217
-
481,217
11,446,180
3,734,864
481.217
3,731
15,665,992
II,076,901
3,396,231
414,260
10,216
14,897,608

Analysisofexpenditureoncluirltabteactivities
Note thduku,,
dlrccltO£
5uppu'f'
£
3022
£
2021
£
Adultservicesfees 9,571,005
3,4l4426
797,776
754,900
10.368781
4,169,326
9,997,047
3,891.680
Collegefees
Subsidiaryundertakingsexpenditure
24 273,773
13,259,204
5,655
1,558,331
279,428
14,817,535
280,420
14,169,147

Supportcostsareallocatedtoactivitiesonarelevantbasi s tothe natureofthe underlymgcos,g , ,
Supportcost(CurrentYear)
Governance
Management
Finance
Humanresources
Maintenance
Training
Multidisciplinaryteam
Facilities(mel.rental)
Note
9
Ad,h,iccstcus
£
15,765
114,904
116,770
34,249
64,826
72,036
70,205
19,195
289,826
cuiiuitOuTinC'S'"
£
£
15,765
5,655
114,903
-
116.769
34,248
64,826
-
29,162
-
70.206
-
19,195
-
289.826
-
2022
£
37,185
229,807
233,539
68,497
129,652
101,198
140,4II
38,390
579.6
AdmitsandOfficecosts
Totalsupport and governancecosts
797,776 754.0 5,655,_j..!.33i.
Supportcostsaremadeupof:
StaffCosts
472,990
324,786
430.114
324,786
-
5,655
903,104
655,227
OtherCosta 797,77 754.900 5,655
Totalsupportandgovernancecoats
Note
Supportcost(PriorYear)
Governance
9
Management
Finance
Humanresources
Maintenance
Training
Multidisciplinaryteam
Facilities(md.rental)
Mit.unlnfu
£
10,241
117,606
114,780
29,327
62,234
38,344
64,149
24,239
324,401
CcIk1skmTnOu5 eudtiki
£
£
10.241
4,559
117.606
-
114,779
-
29,327
-
62,234
-
15,522
64,150
..
24,240
.
3244Oi
.
2021
£
25.041
235,212
229.559
58,654
124,468
53,866
128,299
48,479
AdminandOfliCeCOsts 785.321 762,500,, 4,559,,382
Totalsupportandgovernancecoats
Supportcostsaremadeupoti
StaffCosts
426,440
358,881

403,618

358,882
-
4,559
830,058
722322
OtherCosts
Totalsupportandgovernancecosts
185,32)
162.500
4,559,,j.28°
9Governancecoats 2022 2021
£ £
Auditor'sremuneration: 29,290 18,410
-Auditofthecharity'sannualaccounts 5,655 4,559
-Auditofthecharity'ssubsidiaryundertakings
Trustees'indemnityinsurance 37,185
______
25,04!

10Netincomefortheyear
NetIncomeisstatedafterchargIng: 20222021
££
DepreciationoftangiblefixedassetS
Lossonsaleoftangiblefixedassets
Operatingleaserentals-landandbuildings
Operatingleaserentals-equipment
302,658312,625
73580
113,370101,725
137,897151,734
iiStaffcostsandremrtnerationoftrusteesandkeymanagementpersonnel
Thetotalstaffcostsandemployeesbenefit'swasasfollows:
gioup
2022
2021
£
£
10,842,790
10,391,312
Wagesandsalaries 717,818
641,595
Socialsecuritycosts 273,761
273,772
Pensioncosts 11.834,369
11,306,679
Theaveragemonthlynumberofemployeesduringtheyearwasasfollows: 2022
2021
Number
Number
529
54
Charitable aclivitics 34
35
Management andadministrationofthecharity 7
7
Subsidiaryundertakings 570
585
Thenumberofemployeeswhoreceivedtotalemployee benefits(excludingemployerpension costs)ofmorethan 2022
2021
£60,000isasfollows: Number
Number
£60,001-70,00O
£70,001-f.B0,000I1
£80,001-f90,000--
£90.001-100,000'-
£100,001-LIIO,00011
22

14 Tangiblefixedassets Freehold Fixtures
Group landand
buildings
£
Plantand
machinery
£
nd
fittings
£
Motor
Computer
vehicles
equipment
£
£
Total
£
Costorvaluation:
At01.04.2021
Additiona
11.518,067
5,465
253,291
25,198
597,304
89,550
28,574 307,775
45,721
12,705,011
165,934
Transfers
Disposals
At31.03.2022
(363,755)
11,159,777
(30,197)
248,292
(78,902)
607,952
(12,:338)
16,236
(35,937)
317,559
(521.129)
12,349,816
Depreciation:
At01.04.2021
Chargefortheyear
Eliminatedondisposals
At31.03.2022
2,630,4%
204,495
(146,394)
2,688,507
213.039
19.702
(27.070)
205,671
528,979
35,933
(78.771)
486,141
23,497
4,059
(12,337)
15.219
250,947
38,469
(35,911)
253,505
3,646,868
302,658
(3OO,183)
3,649,043
Netboolrvalue:
A031.03.2021
8,471,270 42,621 121,811 1,017 64,054 8,700,773
At0l.04.2021 8,887,661 40,252 68,325 5,017 56,828 9,058,143
Charity Frcehotd
landand
buildings
£
Plauitand
machinery
£
Fiturce
and
fillings
£
Motor
vehicles
£
Computer
equipment
£
Total
£
Costorvaluation;
At01.04.2021
Additions
11,518,067
5,465
201.748
9,923
597.304
89.550
28,574 304125
45,619
12,649,818
150,557
Transfers
Dlsposli
At31,03.2022
(363.755)
11,159.777

(25,947)
185,724
(78,902)
607,952
(12,338)
6,236
(35,937)
313,807
(516,879)
12,283.496
Depreciation:
At01.04i021
Chargefortheycar
Eliminatedondisposals
At31.03.2022
2,630,406
204,495
(146,394)
2,688,507

185,157

10,391

(2934)

169,612
578,979
35,93

(78,771)

486,141
23,497
4,059
(12,337)
15,239
248,754
3,616,193
37,89!
292,769
(3W____i299
250,734
3,610.213
Netbookvalue:
At31.03.20221,471,27016,112121,81!1,01763.0738,673,283
At01.04.70218,887,66116,59168,3255,07755,3719,033,025

Group raup uarIcy "....j
2022 2021 2022 2021
£ £ £ £
2,801.431 1.896,540 2,731,835 1.885,392
-
88,640
-
98,643
159,410
72,015
99,344
91,742
- 3,055,930
1,943,713 3,000,217 1,898,712
5,953,001 3,938.196 5,963,537 3,975,190

Group Group Charity Charity
2022 2021 2022 2021
£ £ £ £
485,994 577,072 485,994 577,072
485.994 577,072 485,994 577,072
Group
2022
Group
2021
Charity
2022
Charity
2021
£ £ £ £
2.50%
3.69%
aboveBankofEnglandratessecuredloanrepayableon22 June2025
fixedratesecurcdloanrepayableon2November2023
55,920
430,074
485,994
79,9g5
497,087
577,072
55.920
430,074
485,994
79,985
497,087
577,072

19OperatInglease 19OperatInglease
At31March2022theCharityandtheGroupbadtotalcommitmentsundernon-cancellableoperatingleasesforLandandBuildingsandEquipmentasfollows:
Group
Group
Charsty
Charity
2022
2021
2022
2021
Operatingleasepaymentsfallingdue:
Withinoneyear
BetweenoneandfiveY1m
Aftermorethanfiveyears
£
£
£
149,850
162,762
133217
148873
115,041
89,78*
114,069
89788
.,__L.-.---
264,891
252,550
247,286
238,661
20provislontforliabilities GroupGroupCharityCharity
2022202120222021
£ £££
276-
At01.04.2021 (90)216
Deferred taxprovision 186276
At31.03.2022

21 Fundreconciliation
Group(CurrentYear)
BalanceBlancc
AtGainsIAt
IncomeExpenditureTransfers
01.04.2021(tosses)31.03.2022
££££££
Unrestrictedfunds:
Generalreserve
8.189,29915,636,963(14,363,166)-(221,660)9,241,436
Designatedfunds
Fixedassetfund
Propertydevelopmentfund
Totalunrestrictedfunds
8,393,719--(269,475)1,124,244
-517,983517,993
16,583,01815,636,963(14,363,166)-26,84817,883,663
Restrictedfunds:
TyneandWearCareAlliance
GoodThingsFoundation
IanKartenCharitableTrust
ESFA-Independent SpeciatistProviders
ESFA-Covid
Jobretentionscheme
Covid19Supportfunds
Totalrestrictedfunds
-8,700
(8,700)
---
-3,300
-
-(3,300)
-15,700
(15,700)
-7,848
-
-(7,848)
-37,110
(37,110)
.-
-35,222
(35.222)
---
"373,337
(373,337)
.-
-491,217
(454,369)
.(26,848)
lotalfunda 16,583,018
16,118,180(14,817,535)-
-
17,883,663
Group(PriorYear) Balance
Balance
At
.Caine/
IncomeExpenditure(tosses)
Transfers
At
31.031021
01.04.2020
££
£
£
£
£
Unrestrictedfunds:
Generalreserve
6,904,331
14,917.794(13.781,908)
-149,082
8,189,299
Designatedfunds
Fixedassetfund
Totalunrestrictedfunds
8,515,780
-(122.061)
8,393.719
15,420,111
14.917,794(13,781,908)
27,021
16,5*3.018
Restrictedfunds:
TyneandWearCareAllianCC
ESFA-IndependentSpecialistProviders
ESFA-IndependentSpecialistProviders
JobretentiOnscheme
Covid19Supportfunds
TotalrestrictedfUnds
-11,200
(11,200)
-20,652
--(20,652)
-(6,369)-
-6,369
115,808
(115,808)
260,231
(260.231)
-414,260
(387,239)-(27,021)
15,420,Il15,332.054(14,169,147).-16j83,OIS

For TheYearEnded31March2022
21 Fundreconciliation(continued)
Charity(CurrentYear)
AtGains!At
IncomeExpenditureTransfers
01.04.2021(losseS)31.03.2022
££££££
Unrestrictedfunds:
Generalreserve
8,176,38715,358,718(14,083,739)(219,287)9,232,079
Designatedlundi
Fixedassetfund
8,368,601-(271,848)8,096,753
Propertydevelopmentfund
Totalunrestrictedfundi
544,98815,358.718(14,083,739)-26,84817,846,815
Restrictedfunds:
TyneandWearCareAlliance
GoodThingsFoundation
IanKartenCharitableTrust
SFA.IndependentSpecialistProviders
ESFA-Covid
iobretentionscheme
8,700
(8,700)-
-
3,300
-
-
(3,300)
-
15,700
(15,700)
-
7,848
(7,848)
.
37,110
(37,110)-
-
35,222
(35,222)-
-
Covid19Supportfunds
Totelrestrictedfunds
-
(7?)
481,2)7
(454,369)
-
(26,848)
Totalfundi 16,544,988
15,839.935(14,538,108)-
-
17,846,815
Charity(PriorYear) At
Income
Cins/
Expenditure
(lOsses)
Trsnsfers
At
31.03.2021
01.04,2020
£
££
£
£
£
Unrestrictedfunds:
Gcnerlreserve
6,890,835
14,634,568
(13,501,489)
-152,473
8,176,387
DesIgnatedfunds
Fixedassetfund
Totalunrestrictedfunds
8,494,053
-
15,384,888
l4,634,568(13,501,489)
27.021,.
Restrlcledfunds:
TyneandWearCareA11aflco
ESFA-IndependentSpecialistProviders
ESFA-IndependentSpecialist
iobretenliosscheme
Covid19Supportfunds
Totalrettrietedfunds
-11,200
(11,200)--
-20,652
-(20.652)-
6,369
.(6,369)-
115,808
(115,808)-
260,233
(260.231)
-414,260
(387,239)-
TotalfUnd5 15,384,88815,048,828
(13,888,728)
Funddescriptiont

AnalsIsofnetassetSbetweenfunds
y Up,ruldelaiOmthDuInIcdfeed.Rnftirl4dfond,2022
Group lundbalnucesat31March2022arerepresentedby: ££££
TangiblOfixedassets 8,700,773-8,700,773
Investments
Currentassets
Currentliabilities
Longtermliabilities
Total
11,495,900
-11,495,900
(1.736,295)(90,535)
-(1,826,830)
(186)(485,994)
-(486,180)
9,759,4198,124,244
-17,883,663
Unslt1etdfeud.05111n.ftdfend,R.,l,kled(,5.2021
Groupfundbalancesa131March2021arerepresentedby: £ £££
Tangiblefixedassets 9,058,1439,058,143
Investments
Currentassets
Currentliabilities
Longterm liabilities
Total
9,550,926-
-9,550,926
(1,361,351)(87,352)
-(1,448,703)
(276)(577,072)
-(577,348)
8,189,2998,393,719
-16,583,018
Un,ukttdfuflduD,sl5eel.dfeedsRtltdfsnds2022
Charityfundbalancesat31March2022arerepresentedby: ££££
Tangiblefixedassets -8,673,2838,673,283
20--20
Investments
Currentassets
Currenttiabihties
Longtermliabilities
Total
11,468,253-11,468.253
(1,718,212)(90,535)-(1,808,747)
-(485,994)(485,994)
9,750.0618,096,754-17,846,815
UauitnldedfeedsDtgCIledlendsR.lrieIndfeudS2021
Charityfundbalancesat3lMarch2021 arerepresentedby'. £££
-9,033,0259,033,025
Tangible fixedassets 20--20
Investments
CurrentassetS
Currentliabilities
Longtermliabilities
Total
9,517,926--9,517,926
(1,341,559)(87,352)-(1,428,911)
(577,072)-(571,072),
8,176,3878,368,60116,544,988
23NotestotheCashFlowStatement
Group
Group
Charity
a)Reconciliationofnet IncomeI(expenditure)tonetcashflowIronSoperatingactivities
2021
2022
2022
Charity
2021
£
£
£
£
Netincome/(expenditure)fortheyear
Interestreceivable
1,300,645
1,162.907
1,301,827
(2,744)
(590)
(2,744)
21,859
24,762
21,859
1,160.100
(590)
24,762
lntercstpsyable
Depreciationoftangiblefixedassets
(Profit)/lossondisposaloftangiblefixedassets
Provisionslesspayments
(Increase)Idecreaseindebtors
Increase/(decrease)increditors
302,658
312,625
292,769
(149,887)
80
(150.603)
(90)
17
-
(2,014,105)
1,341,303
(1,988,347)
374,944
ç249,816)
376,653
303,345
80
-
1,417,800
(222,505)

For TheYearEnded 31March2022
23 Notesto theCashFLowStatement(continued)
a) Analysisofchangesinnetfunds(currentyear) At
01.04.2021
Cashflows Non-cash
changes
At
31.03.2022
£ £ £ £
Cashatbankandinhand
Loans duewithinoneyes,
Loansdueaftermorethanoneyear
5,612,030
(87,352)
(577,072)
4,947,606
(69131)
87,895
18,764
(91,078)
91,078
-
5,542.899
(90,535)
(48)
4,966,370
b) Analysisofchangesinnetfunds(prIeryear) At
01.04.2020
Cashflows Noc
changes
At
31,03.2021
£ £ £
Cashatbankandinhand
Loansdue
Loans dueaftermorethanoneyear
3,235.558
(84,134)
(665.670)
2,485,754
2,376,472
85,380
2,461,852
(84,597)
84,597


-
5.612,030
(83,351)
(581,073)
4,947,606

utismWorksLtdisusedforthetradmg activitieSofsoftwaretestingandESPA
activities.Allactivitieshavebeenconsolidatedonalintby linebasisintheSO
earthesubsidiarieshavegeneratedasmallprofit/lotsonits trading activitiesbut
Asummaryoftheresultsofthesubsidiariesisshownbelow:
Research su
FA.Anyavailableprofitsaregiftedto
thtsehave beenretainedintheyearto

thecharity,duringthecurrentfinancial
fundcurrentworkingcapital.
AutismWorks LimitedESPAResearch Limited
Total
2022
TotalTotalTolal
202120222021
£££
Turnover 155.993
(152472)
147,477
(156.082)
6,74227,750
-(3,235)
Costofsales
Gross profit
Administrativeexpenses
3,521 (8,605)
6,74224,515
(125,751)(122.558)
115,510108,000
Otheroperatingincome
Profit/(Loss)onordinaryactivities
Corporationtaxrepayablel(payable)
3,521
(1,205)
(8,605)
1,455
(3,499)9.957
Retained(Loss)fPrcfitinsubsidiary 2,316 (7,150)
(3,499)9.957
Theaggregateoftheassets,liabilitiesandfundswas:
Assets
135,517
(72,917)
80,616
(20,332)
79,08976,845
(104.822)(99,079)
Liabilities -_
62,600 60,284
(25,733)(22,234)
Reserves

Irinanclallnatrunsents
Thecarlyingansounlsofthecharity'sfinancialinstrumentsareasfollows: Note Group
2022
Group
2021
Charity
2022
Charity
2021
£ £ £ £
Financialassets
Debtinstrumentsmeasuredatamortisedcost
-Tradedebtors
-Amountsowedbygroup undertakings
-Otherdebtorsandaccruedincome
-Cashatbankandinhand
16
16
2,808.431
-
2,871,642
5,542,899
11,222.972
1,896,540
-
1,798,074
5,612,030
9,306,644
2,731,835
159,470
2,815,993
5,504,716
11212,014
1,885.392
99,344
1,753,135
5,542,736
9,280,607
Fina,iclalI/gb/IlVies
Measuredatamortisedcost
"flankloansandoverdraft
-Tradecreditors
17/18
17/18
576,529
278,234
II
664,424
153,581
377
576,529
178,234
95513
664,424
153,581
114,258
-Accruals 966,391 943,382 "
950,276
932,263