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2023-03-31-accounts

Page
TrusteesReportincludingStrategicReport
ReferenceandAdministrativeInformation 18
Independentauditor'sreport 19
Consolidatedstatementoffinancialactivities 21
Consolidatedandcharitybalancesheets 22
Consolidatedandcharitycashflowstatement 23
Notesformingpartofthefinancialstatements 24

IncomeandExpenditureAccount
TotalFunds
Unrestricted Restricted TotalFunds (asrestated)
Funds Funds 2023 2022
Ntc £ £ £ £
Incomeandendowmentsfrom:
Donationsandlegacies 2 85,451 - 85,451 99,191
CharitableactIvities 3 16,987,350 114,588 17,101,938 15,896,223
Othcrtradingactivities 4 152,372 " 152,372 199,631
Investments 5 43,210 43,210 2,744
Other 6 236,648 236,648 150,622
Totalincome 17,505.031 114,581 17,619,619 16,348,411
Expenditureon:
Charitableactivities 7 16,049,031 68,785 16,117,816 14,817,535
Totalexpenditure 16,049,031 68,785 16,117,816 14,817,535
Netincome/(expenditure) 1,456,000 45,803 1,501,803 1,530,876
Transfersbetweenfunds 21 45,803 (45,803)
Nennovementinfunds 21 ,501,803 1,501,803 1,530,876
fleconcili*tionoffunds:
lotalltmdsbroughtlbrward 21 18,113,894 - 18,113,894 16,583,018
Totalfundsearnedforward 21 19,615,697 - 19,615,697 18,113,894

BalanceSheet
at31March2023
Group Group Charity Charity
2023 2022 2023 2022
(asrestated) (asrestated)
£ £ £ £
Fixedassets
Tangibleassets
Investments
14
15
8,376,557 8,700,773
-
8,358,239
20
8,673,283
20
Totalfliedassets 8,376,557 8,700,773 8,358,259 8,673,303
CurrentassetS
Debtors 16 7,450,277 6,183,232 7,507,660 6,193,768
Cashatbankandinhand 5,971,264 5,542,899 5,918,406 5,504,716
Totalcurrentawt' fl,4?1j41 11,726,111 11,476,066 I1,698,484
Currentliabilities
Creditors: amountsfallingduewithinoneyear Il (2,147,940) (1,826,830) (2,117,935) (1,808,747)
Netcurrentassets 11,273,601 9,899,301 11,308,131 9,889,737
Totalassets lesscurrentliabilities 19,650.158 18,600,074 19,666,390 18,563,040
Creditors:amountsfallingdueaftermorethanoneyear IS (34,377) (485,994) (34,377) (485,994)
Provisionsforliabilities 20 (84) (186) - -
Netassets 19,615,697 18,113,894 19,632,013 18,077,046
CharityFunds
Restrictedfunds 21 - - - -
Unrestrictedfunds 21 19,615,697 18,113,894 19,632,013 18,077,046
TotalcharItyfunds 21 19,615,697 18,113,894 19,632,013 18,077,046

For TheYearEnded31March2023
Group Group Charity Charity
2023 2022 2023 2022
(asrestated) (asrestated)
Note£ £ £ £
Cashflowfromoperatingactivities 23236,294 (166,720) 221,619 (148,586)
Netcashflow fromoperadugactivities 236,294 (166,720) 221,619 (148,586)
Cashflowfrominvestingactivities
Receiptsfromsalesoflangiblefixedassets 387,515 370,533 387,515 368,133
Paymentstoacquiretangiblefixedassets (132,274) (165,934) (132,274) (150,557)
Interestreceived 43,210 2,744 43,210 2,744
NetahflowfromInvestingactivhies 298,451 207,343 298,451 220,320
Cubflow fromfinancingactivities
Receiptsfromissueofnewlongtermloans 16,399 - 16,399 -
Repaymentoflongtermloans (89,798) (87,895) (89,798) (87,895)
Repaymentoffinanceleaseliabilities (12,196) (12,196) -
Interestpaid (20,785) (21,859) (20,785) (21,859)
Netcashflow fromfinancingctivltles (106,380)(109,754)(106,380)(109,754)
NetIncrease/(decrease)inrashandcashequIvalents 428,365 (69,131) 413,690 (38,020)
Cashandcashequivalentsat01.04.2022 5,542,899 5,612,030 5,504,716 5,542,736
Cashandcashequivalentsat31.03.2023 5,971,264 5,542,899 5,918,406 5,504,716
Cashandcashequivalentsconsistsof:
Cashatbankandinhand 5,971,2645,542,8995,918,4065,504,716
Cashandcashequivalentsat31,03.2023 5,971.2645,542,899 5,918,4065,504,716

Incomefromdonationsandlegacies
Unrestricted RestrictedTotalFundsTotalFunds
NoteFund. Fund.20232022
£ £££
Donations5,451 -5,45119,191
DonationsRobertLuffFoundation2480,000 "80.00080,000
85,451 -85,45199,191
Incomefromcharitableaeth'itie. TotilFunds
Unrestricted Restricted TotalFunds 2022
Funds Fonda 2023 (asrestated)
£ £ £ £
Adultservicesfees 12,516,237 12,516,237 11.676,411
Collegefees 4,465,914 4,465,914 3,734,864
Grants 114,588 114,588 481,217
Other 5.199 - 5.199 3,731
16,987.350 114,588 17,101,938 15,896.223
Incomefromothertradingactivities
ljnrsstytctedRestricted ToIFunds TotalFundi
NoteFundsFunds 2023 2022
£L £ £
Gardenfurnitureincome2,000" 2,000 1,396
Subsidialyundertakingsincome24150,372- 150,372 198,235
152.372- 152,372 199,631

UnrestrictedRestricted TotalFunds TotalFunds
Fund.Funds 2023 2022
££ £ £
43,210- 43,210 2,744
43,210- 43,210 2,744
6 OtherincomeUnrestricted RestrictedTotalFundsTotalFands
Fud Fund.20232022
£ £££
Profitonsaleoftangiblefixedassets236,648 -236,649150,622
236,648 -236,648150,622

Analysisofexpenditureoncharitableactivities
Note udcflik Sppor1w.Ii2023 2022
£ £ £ £
Adultservicesfees 10,435,384 767,515 11,202,899 10,368,781
Collegefees 3,889,648 741,734 4,631,382 4,169,326
Subsidiaiyundertakingsexpenditure24 277,860 5,675 283,535 279,428
14,602,892 1,514.924 16,117,816 14,817,535

Supportcost(CurrentYear) NoteAdiihrv*caku Cofltteten Tr.diiAeSteSite Tr.diiAeSteSite 2023
£ £ £
Governance 913,057 13,056 5,615 31,788
Management 118,818 118,817 - 237,635
Finance 126,955 126,955 - 253,910
Humanresources 36,924 36,923 73.847
Maintenance 55,517 55,517 - 111,034
Training 44,844 19,065 - 63,909
Multidisciplinaryt.eani 54,515 54,516 - 109,031
Facilities(iiicl.rental) 18,569 18,569 - 37,138
Momand0111cccosts 298,316 298,316 - 596,632
Totalsupportandgovernancecosts 767,515 741,134 5,675 1,514,924
Supportcostsarcmadeupof;
StaffCosts 437,573 411,793 - 849,366
OtherCosts 329.942 329,941 5.675 665,558
TotalsupportandgovernancecOsts 761,515 741.734 5,675 1,514.924
Supportcost(PrIorYear) NoteA5tt1..nt,eefee, Coi)qefees Tradtts5 Admites 2022
£ £ £ £
Governance 915,765 15,765 5,655 37,185
Management 114,904 114,903 - 229.807
Finance ,116,770 116,769 - 233,539
Humanresources 34,249 34,248 - 68,497
Maintenance 64,826 64,826 - 129.652
Training 72,036 29,162 101,198
Multidisciplinaryteam 70,205 70,206 - 140,411
Facilities(iricl.rental) 19,195 19,195 - 38,390
AdvninandOfflcecosts 289.126 289,826 - 579,652
Totalsupportand governancecosts 797,776 754,900 5,655 1,558.331
Supportcostsaremadeupof:
StaffCosts 472,990 430,114 - 903,104
OtherCosts 324,786 324,786 5,655 655,227
Totalsupportandgovernancecosts 797,776 754,900 5,655 1,558,331
NetIncomeIsstatedaftercharging: 2023 2022
£ £
Depreciationoftangiblefixedassets 305,600 302,658
Losson saleoftangiblefixedassets 22 735
Operatingleaserentals-landandbuildings 111,418 113,370
Operatingteaserentals-equipment 140,348 137,897
Staffcostsandremunerationoftrusteesandkeymanagementpersonnel
Thetotal groupstaffcostsandemployeesbenefit'swagasfollows: 2023 2022
1 £
Wagesandsalaries 11,849,272 10,842,790
Socialsecuritycosts 815,005 717,818
Pensioncosts 278,974 273,761
12,943,251 11,834,369
Theaveragemonthlynumberofemployeesduringtheyearwasasfollovs:
2023 2022
Number Number
Charitableactivities 523 529
Managementandadministrationofthecharity 32 34
Subsidiaryundertakings 7 7
562 570
Thenumberofemployeeswhoreceivedtotalemployeebenefits(excludingemployerpensioncosts)ofmorethan
£60,000isasfollows:
2023 2022
Number Number
£60,001-£70,000 -
£70,001-f80,000 -
£80,001-£90,000 I -
£90,001-1100,000 -
£100,001-1110,000 -
£110,001.1120,000 1 -
1 2

Tangiblefixedassets
Freehold Fixtures
Group land.d Plantand and Motor Computer
buildings machinery fittings vehicles equipment Total
£ £ £ £ £ £
Costarvaluation:
At01.04.2022 Il,I59,777 248,292 607,952 16,236 317,559 12,349,816
Additions . . 84,428 26,399 21,447 132,274
Transfers - - - -
Disposals (240.161) (894) (3,270) - (17,690) (262,015)
M31.03.2023 10.919,616 247,398 689,110 42,635 321,316 12,220,075
Depredation:
At0104.2022 2,688,507 205,611 486,141 15,219 253,505 3,649,043
Chargefortheyear 198,054 15,773 49,732 5,967 36,074 305,600
Eliminatedondisposals (89,293) (893) (3,265) - (17,674) (111,125)
A131.03.2023 2,797,268 220,551 532,608 21,186 271,905 3,843,518
Netbookvalue:
At31.03.2023 8,122,348 26,847 156,5 21,449 49,411 8,376,557
AiOJ.04.2022 8,471,270 42,621 121,811 1,017 64,054 8,700,773
Freehold Fixtures
Charity landand Plantand sod Motor Computer
buildings machinery fittings vehicles equipment Total
£ £ £ £ £ £
Costorvaluation:
At01.04.2022 11,159,777 185,724 607,952 16,236 313,807 12,283,496
Additions - - 84,428 26,399 21,447 132,274
Transfers - - -
Disposals (240,161) (894) (3,270) (17,690) (262,015)
A131,03.2023 10,919,616 184,830 689,110 42,635 317,564 12,153,755
Depreciation:
At0l.04.2022 2,688,507 169,612 486,141 15.219 250,734 3,610,213
Chaegefortheyexr 198,054 7,139 49,732 5.967 35,537 296,429
Eliminatedondisposals (89,793) (893) (3,265) - (17,675) (IIl,l
*131.03.2023 2,797268 175,858 532,608 21,186 268,596 3,795,516
Netbookvaluet
At31,03.2023 8,122,348 8,972 156,502 21,449 48,968 8,358,239
At01.04.2022 8,471,270 16.112 121,811 1,017 63,073 1,673,283

Group Group Charity Charity
2023 2022 2023 2022
(asrestated) (asrestated)
£ £ £ £
3,878,283 2,808,431 3,795,744 2,731,835
187,119 159,470
120,636 88,640 86,173 fl,015
3.451.358 3,286.161 3.438.624 3.230,448
7.450,277 6,183,232 7,507,660 6,193,768

Creditors:amouasifallingduewithinoneyear
Group Group Charity Charity
2023 2022 2023 2022
£ £ £ £
Bankiontandoverdrafts 452,354 90,535 452,354 90,535
Tradecreditois 299,806 278,234 293,964 278,234
Feesinadvance 328,300 329,102 328,300 329,102
Paymentsreceivedonaccount 535,767 589,608 533,460 588,964
Othertaxandsocialsecurity 192,529 264,389 192,389 263,065
Financeleases 4,203 - 4,203
Accrualsanddeferredincome 334,981 274,962 313,265 258,847
2.147,940 1,826,830 2.117.935 1,808,747

Group Group Charity Charity
2023 2022 2023 2022
£ £ £ £
34,377 485,994 34,377 485,994
34,377 485,994 34,377 485,994
Thebankloansarcsecuredbylegalchargesandadeben turedated21'04'1995overvarious freeholdland endbuildingsoftheGroupandChanty.
GroupGroupCharity Charity
202320222023 2022
£££ £
2.50%above BankofEnglandrates securedloanrepayableon22June202534,37755,92034,377 55,920
3.69%fixedratesecuredloanrepayableon2November 2023-430,074- 430,074
34,377485,99434,377 485,994

Total futureminimumfinancelease paymentsareasfollows: GroupGroup CharityCharity
20232022 20232022
££ ££
Notlaterthanoneyear 4,250- 4,250
4,250 4,250
Lessfinancecharges (47)- (47)
4,203- 4,203
Totalfutureminimumleasepayments undernon-cancellableoperating leasesareasfollows:
GroupGroupCharityCharity
2023202220232022
Operatingleasepaymentsfallingdue:
Withinoneyear
££££
142,916 149,850130,911133,217
Betweenoneandfiveyeats 52,849115,04152,849114,069
Aftermorethanfiveyears
195,765264891183,760247,286
20 ProvIsion,furliabilitIes
GroupGroupCharItyCharity
2023202220232022
££££
At01.04.2022 l86276-
Deferredtaxprovision (102)(90)-
At31.03.2023 84186-

Fuødreconciliation
Balance Balance
Group(CurrentYear) At
01.04.2022

Income
Ca'ma/
EpendItnre
Tranefurs At
31032023
£ £ ££ £ £
Unrestrictedfunds:
Generalreserve 9,471,667
17,505,031
(16,049,031) - (978,091) 9,949,576
DesignatedfUnds
FixedassetlUnd 8,124,244 - - (238,621) 7,885,623
Propertydevelopmentfund 517,983 " - 1,262,515 1,780,498
Totalunrestrictedfunds 18,113,894
17,505,031
(16,049,031) - 45,803 19,615,697
Restrictedfunds;
lyricand WearCainAlliance " 3,000 (3,000)--
ESFA-IndependentSpecialistProviders - 82,817 (37,014) -(45,803)
ESFA-Covid -228 (228)--
ESFA-Training - 27,915 (27,915) --
Covid19Supportfunds -628 (628) .--
Totilrestrictedfunds - 114,588 (68,785) -(45.803)-
Totalfunds 18,113,894
17,619,619
(16,117,816) - - 19,615,697
Balance Balance
Group(PrIerYear)-(asrestated) At
01.04.2021
Gains/
IncomeExpenditure
(losses)
Transfers At
31.03.2022
£ £££ £ £
Unrestrictedfunds:
Generalreserve 8.189.299
15.636,963
(14,363,166) - (221,660) 9,241,436
Prior yearadjustment Note26 - 230,231- - - 230,231
Designatedfund,
Fixedassetfund 8,393,719 -- - (269,475) 8,124,244
Propertydevelopmentfund - 517,983 517,983
Totalunrestrictedfunds 16,583,018
15.867,194
(14,363,166) - 26,848 18,113,894
Restrictedfunds:
Tyne andWearCareAlliance - 8,700 (8,700) -
GoodThingsFoundation - 3,300 - -(3,300)
IanKailenCharitableTrust - 15,700 (15.700)
ESFA-IndependentSpecialistProviders
ESFA-IndependentSpecialistProviders 7,848 - (7,848)-
ESFA-Covid " 37,110 (37,110) ---
Jobretentionscheme - 35,222 (35,222) .--
Covid19SupportfUnds 373,337 (373,337) -.-
Totalrestrictedfunds - 481,217 (454,369) - (26,848)
TotalfUnds 16,583,01816,348,411 (14,817,535) - 18,113,894
21 Fundreconciliation(continued)
Charity(CurrentYear)
AtGaina/At
IncomeExpenditureTransfers
01.04.2022(losses)31.03.2023
£££££
AtGaina/At
IncomeExpenditureTransfers
01.04.2022(losses)31.03.2023
£££££
Unrestrictedfunds;
Generalreserve 9,462,31017,274.659(15.765,495)-(987,262) 9,984.212
Designatedfunds
Fixedassetfund
8,096,753--(229,450) 7,867,303
Propertydevelopmentfund 517,983-1,262,5151,780,498
Totaltarrestrietedfunds 18,077,04617,274,659(15,765,495)-45.80319,632.013
Restrictedfunds:
TyneandWearCareAlliance
I3SFA-Independent SpecialistProviders
-3.000
(3,000)
-$2,817
(37,014)(43,803)
ESPA-Covid -228
(228)-
ESFATraining -27,915
(27,915)
Covid19Supportfunds -628
(628)
Totalrestrictedfunds -114,588
(68.785)-(45,803)
TotalfundS 18,077,046
17,389,247(15,834,280)
-
-
19,632,013
Charity(PriorYear)-(asrestated) At
01.04.2021
.Gains/
IncomeExpenditure(1as)
Transfers
At
31.03.2022
£
£££
£
£
Unrestrictedfunds:
Generalreserve 8,176,387
15,358,718(14,083.739)
(219,287)
9,232,079
Prioryearadjustnient Note26-
230,231"
-
230,231
Designatedfunds
Fiiiedassetfund
8,368,601
-
-
(271,848)
8,096,753
Propertydevelopmentfund -
517,983
517,983
Totalunrestrictedfunds 16,544,988
15,588,949(14,083,739)
-26,848
18,077,046
Restrictedfunds;
TyneandWear CareAlliance
GoodThingsFoundation
IanKartenCharitableTrust
8,700(8,700)-
-3,300--(3,300)
15,700(15,700)
ESFA-IndependentSpecialistProviders
ESFA-IndependentSpecialistProviders
- ---
-7.848.(7,848)
ESFA-Covid -37,110(37,110)
Jobretentionscheme -35,222(35.222)
Covid19Supportfunds -373,337(373,337)-
Totalrestrictedfunds -481,217(454,369)-(26,848)
TotIfunds 16,544,98816,070,166(14,538,108).. 18,077,046

Analysisornetauthbetweenfunds
UuruDdidfao5sDcüaaIedIandsRc5gdts.d,2023
Groupfundbalancesat31March2023arerepresentedby: ££ ££
Tangiblefixedassess 8,376,557 -8,376,557
Investments
Currentassets 11,641,043 1,780,498 .13,421,541
Currentliabilities (1,691.383) (456,557) (2,147,940)
Longtentsliabilities (84) (34,377) -(34,461)
Total 9,949,576 9,666,121 -19,615,697
2022
(fenIritWdnon.DoIfnoadiLodsU,knd 1515(asrestated)
Groupfundbalancesat3lMarch2022arerepresentedby: ££ ££
Tangiblefixedassets 8,700,773 -8,700,773
Investments
Currentassets 11,208,148 517,983 -11,726,131
Currentliabilities (1,736,295) (90,535) (1,826,830)
Longtentsliabilities (186) (485,994) (486,180)
Total 9,471,667 8,642,227 18,113,894
tOlasulciodlaidiDtiIiilodnon Rnktsd laid2023
Charityfondbalancesat3lMarch2023arerepresentedby: £ £££
TangiblefixedassetS - 8,358,239 -
8,358,239
Investments 20 -
20
Currentassets 11,645,568 1,780,498 13,426,066
Currentliabilities (1.661.376) (456,559) -
(2,117,935)
Longtennliabilities - (34,377) (34,377)
Total 9,984,212 9,647,801 -
19,632,013
2022
UosuOicsedFood.DtdpiledFood, R.,ufru,d Fond. (asrestated)
Charityfondbalancesat31March2022arerepresentedby: £ £ £ £
Tangible fixedassets - 8,673,283 -
8,673,283
Investments 20 -
20
Currentasset, 11,180,501 517,983 -
11,698,484
Currentliabilities (1,718,211) (90,536) -
(1,808,747)
Long tern,liabilities - (485,994) (485,994)
Total 9.462,310 8,614,736 -
18,077,046
NotestotheCash FlowStatement
Reconciliationofnetincome/(expenditure)to netcashflowfromoperatingactivities Group Group Charity Charity
2023 2022 2023 2022
(as restated) (asrestated)
£ £ £ £
NetincomeI(expenditure)fortheyear 1,501,803 1,530,876
1,554,967
1,532,058
Interestreceivable (43,210) (2,744)
(43,210)
(2,744)
Interestpayable 20,785 21,859
20,785
21,859
Depreciationoftangiblefixedassets 305,600 302,658
296,429
292,769
(Profit)Ilossondisposaloftangiblefixedassets (236,626) (149,887)
(236,626)
(150,603)
Provisionslesspayments (102) (90)
.
-
(Increase)Idecreaseindebtors (1,267,044) (2,244,336)
(1,313.892)
(2,218,578)
Increase!(decrease)incredisors (44.912) 374.944 (56,834) 376,653
Netcashflowfromoperstingactivities 236.294 (166,720)
221,619
(148,586)

NotestotheCashFlowStatement(continued)
AnalysisofchangesInnetfunds(currentyear)
At
01.04.2022
Cashflows
Newfinance
leases
Non-cash
changes
At
31.03.2023
£ £ £
Cashatbank andinhand 5,542,899 428,365 - 5,971,264
Loansduewithinoneyear (90,535) 89,798 - (451,617) (452,354)
Loansdueaftermorethanoneyear (485,994) - - 451,617 (34,377)
Financeleaseobligations - 12,196
(16,399)
- (4,203)
4,966.370 530,359
(16.399)
- 5,480,330
Analystsofchangetinnetfundi(prioryear) At
01,04.2021
Newfinance
CCsh1owi
leases
Non-cash
changes
At
31.03.2022
f ££ £ £
Cashatbank andinhand 5,612,030 (69,131) - - 5,542,899
Loansduewithinoneyear (87,352) 87,895 - (91,078) (90,535)
Loansdue aftermorethanoneyear (577,072) - - 91,078 (485,994)
4,947,606 18,764 - . 4,966,370

Asummaryoftheresultsofthesubsidiariesisshownbelow:
Autism WorksLimitedESPAResearchLimited
TotalTotalTotalTotal
2023202220232022
££££
Turnover 102,718155,993-6,742
Costofsales (156,219)(152,472)-
Grossprofit
Administrativeexpenses
Otheroperatingincome
(53,501)3,521-6,742
--(128,713)(125,751)
-127,654115.510
Protit/(Lcss)onordinaryactivities
Corporationtaxrepayable/(payable)
(53,501)3,521(1,059)(3,499)
1,397(1,205)
Retained(Loss)il'rofitinsubsidiary (52,104)2.316(1.059)(3,499)
Theaggregateoftheassets,liabilitiesandfundswas:
Assets
Liabilities
111,147135,51789,76579,089
(100,651)(72,917)(116,557)(104,822)
Reserves 10.49662,600(26,792)(25,733)

FinancIalInstruments
GroupCharity
Thecanyingamountsofthecharity'sfinancialinstrumentsareasfollows: Group(asrestated) Charity(asrestated)
Nate20232022 2023 1022
££ £ £
Finandalassets
Debtinstrumentsmeasuredatamortisedcost:
-Tradedebtors 163,878,2832,808,4313,795,744 2,731,835
"Amountsowedbygroupundertakings 16-- 187,119159,470
-Otherdbtotaandaccruedincome 3,289,8493,101,8733,277,186 3,046,224
"Cashatbankandinhand 5,971,264 5,542,8995,918,406 5,504,716
13,139,39611,453,20313,178,45511,442,245
Ftna,wiefiabllidss
Measuredatamortisedcost
-Bankloansandoverdraft 17118486,731
576,529
486,731 576,529
-Tradecreditors 17299,806
278,234
293,964 278,234
-Accruals 141,253
I1l,628
119,537 95,513
927,790
966,391
900,232 950,276