2021-03-31-accounts - Leeds Autism Services

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Trustees				Mr D Thomson
				Mr I Cant
				Mr T Sheppard
				Mr G Bennett
				Mr T Britton
				Ms R Sheldrake
Secretary				Mr D Thomson
Senior Management		Team
				Peter Hughes		Chief Executive	Officer
				Tracie Jordan		Chief Finance Officer
				Katie Turner		Care Operations	Manager
Charity number				1047981
Company	number			03063465
Principal	andregistered		address	28 Grape Street
				Hunslet
				Leeds
				LS101BX
Auditor				Garbutt & Elhott Audit Limited
				33 Park Place
				Leeds
				LS1 2RY
Bankers				Unity Trust Bank pic
				4 Brindleyplace
				Birmingham
				B1 2HB
				Lloyds Bank pic
				3rd Floor
				Citymark
				150 Fountain	Bridge
				Edinburgh
				EH3 9PE

			Page
Chairman's	statement
Trustees'	report		2-12
Statement	of trustees'	responsibilities	13
Independent auditor's		report	14-17
Statement	offinancial	actiwties	18
Balance sheet			19
Statement	ofcash flows		20
Notes to the hnancial		statements	21 - 34

									Unrestricted	Restricted	Total	Total
									funds	funds
									2021	2021	2021	2020
								Notes	6			f
I09~Lom
Donations and	non-performance				related		grants	3	83,529	8,103	91,632	67,911
Charitable activities								4	2,358,985		2,358,985	2,278,382
Other trading activities									1,854		1,854	6,010
Other income									9,123		9,123	7,359
Total income									2,453,491	8,103	2,461,594	2,359,662
Raising funds								5	5,896		5,896	16,117
Charitable activities								6	2,329,801	9,263	2,339,064	2,364,596
Total expenditure									2,335,697	9,263	2,344,960	2,380,713
Net incoming/(outgoing)				resources		before
transfers									117,794	(1,160)	116,634	(21,051)
Gross transfers	between			funds					(1,160)	1,160
Net income/(expenditure)				for	the year				116,634		116,634	(21,051)
Other recognised			gains	and	losses
Actuarial (loss)/gain			on defined		benefit	pension
schemes									(827)		(827)	777
Net movement	in	funds							115,807		115,807	(20,274)
Fund balances	at	1	April	2020					764,873		764,873	785,147
Fund balances	at		31 March 2021						880,680		880,680	764,873

			2021		2020
		Notes	8		2
Fixed assets
Tangible assets				298,241		305,456
Current assets
Oebtors		12	219,442		151,794
Cash et bank snd in	hand		589,138		S23,682
			808,580		676,476
Creditors: amounts	falling due within
one year		14	(149,731)		(128,733)
Net current assets				658,849		546,743
Total assets less current liabilities				955,090		852,199
Creditors: amounts	felling due after
more Ihan ons year		16		(74,410)		(87,328)
Net assets				880,680		764,873
Income funds
Unrestricted funds				880,880		764,873
				880,680		764,873

				2021		2020
			Notes			E
Cash flows from operating		activities
Cash generated from operations			21		78,736		19,816
Investing	activities
Purchase	oftangible fixed assets			(5,009)
Net cash	used in investing	activities			(5,009)
Financing	activities
Repayment	of bank loans			(8,271)		(8,582)
Net cash	used In financing	activities			(8,271)		(8,582)
Net increase in cash and cash equivalents					65,456		11,234
Cash and	cash equivalents	at beginning	of year		523,682		512,448
Cash and	cash equivalents	at end of	year		589,138		523,682

			Unrestricted	Restricted	Total	Unrestricted
			funds	funds		funds
			2021	2021	2021	2020
			f	f.		f.
Donations	and gifts		25,226		25,226	22,911
Non-performance		related grants	13,303	8,103	21,406
Donated	goods	and services	45,000		45,000	45,000
			83,529	8,103	91,632	67,911

				2021	2020
					f
Residential	Care and Independent	Supported	Living fees	833,263	796,091
Daycare fees				1,249,848	1,247,253
Outreach	fees			275,874	235,038
				2,358,985	2,278,382

2021	2020
6	f.
5,896	16,117

				Residential	Daycare	Total	Residential	Daycare	Total
				services	services	2021	services	services	2020
				2021	2021		2020	2020
				f	f		f	F
Staff costs				395,041	809,612	1,204,653	367,655	765,618	1,133,273
Depreciation				2,970	11,254	14,224	3,546	17,311	20,857
Temporary	staff			207,471	9,555	217,026	175,983	140,020	316,003
Recruitment		costs			5,713	5,713	5,657	33,789	39,446
Premises	costs			68,665	28,334	96,999	69,792	32,381	102,173
U tilities				12,678	12,322	25,000	12,963	14,272	27,235
Insurance				3,447	13,789	17,236	3,125	12,497	15,622
Cleaning	and	laundry		16,663	46,581	63,244	6,782	26,095	32,877
Food				14,004	1,845	15,849	14,333	3,606	17,939
Repairs and		renewals		6,237	8,712	14,949	8,534	32,620	41,154
Travel				2,206	9,917	12,123	1,741	19,395	21,136
Seance users' activity
costs					5,366	5,366		21,831	21,831
Training				1,400	26,287	27,687	3,987	24,533	28,520
Sundry costs				894	2,131	3,025	192	5,194	5,386
Mortgage	interest				2,552	2,552		3,372	3,372
Subscriptions		and
accreditation				2,707	10,925	13,632	2,996	8,987	11,983
				734,383	1,004,895	1,739,278	677,286	1,161,521	1,838,807
Share of	support costs
(see note	7)			116,983	467,931	584,914	103,952	415,809	519,761
Share of	governance		costs
(see note	7)			2,974	11,898	14,872	2,021	4,007	6,028
				854,340	1,484,724	2,339,064	783,259	1,581,337	2,364,596
Analysis	by	fund
Unrestricted		funds		845,077	1,484,724	2,329,801	783,259	1,581,337	2,364,596
Restricted	funds			9,263		9,263
				854,340	1,484,724	2,339,064	783,259	1,581,337	2,364,596

Support costs
			Support	Governance	2021	Support	Governance	2020
			costs	costs		costs	costs
			6			f.	f
Staff costs			520,447		520,447	451,970		451,970
Payroll charges			9,229		9,229	9,011		9,011
Interest cost - unwinding
discount			644		644	440		440
HR and HSS
consultancy			8,421		8,421	9,139		9,139
Printing and stationery			20,368		20,368	16,072		16,072
Telephone and	postage		11,880		11,880	9,777		9,777
Equipment servicing		and
rentals			7,401		7,401	8,510		8,510
Office furniture	and
equipment			42		42	497		497
ITsupport			5,403		5,403	13,059		13,059
Bank charges			1,079		1,079	1,286		1,286
Audit and accountancy
fess				14,872	14,872		6,028	6,028
			584,914	14,872	599,786	519,761	6,028	525,789

The analysis	ofauditor's remun	eration is as follows:
Fees payable	to the charity's	auditor and associates:	2021	2020
				6
Audit costs			4,535	3,325
Accountancy	services		2,230	2,125

		2021	2020
		Number	Number
		79	76
Employment	costs	2021	2020
		6	E
Wages and salaries		1,569,282	1,451,574
Social security costs		115,387	97,889
Other pension	costs	40,431	35,780
		1,725,100	1,585,243

11	Tangible fixed as	sets
					Freehold	land	Leasehold	Fixtures and	Motor vehicles	Total
					and buildings f		Improvements f	fittings f	F
	Cost
	At 1 April 2020				365,979		39,169	45,394	39,024	489,566
	Additions							5,009		5,009
	At 31 March 2021				365,979		39,169	50,403	39,024	494,575
	Depreciation and	impairment
	At 1 April 2020				70,268		39,169	39,982	34,691	184,110
	Depreciation charged		in the year		5,856			5,398	2,970	14,224
	At 31 March 2021				76,124		39,169	45,380	37,661	198,334
	Carrying amount
	At 31 March 2021				289,855			5,023	1,363	296,241
	At 31 March 2020				295,711			5,412	4,333	305,456
	Freehold land off73,996(2020:f73,996)is not					depreciated.
12	Debtors
									2021	2020
	Amounts falling due		within one year:						f	f
	Trade debtors								134,074	124,687
	Other debtors								67,747	9,681
	Prepayments								17,621	17,426
									219,442	151,794
13	Loans and overdrafts
									2021	2020f
	Bank loans								66,957	75,228
	Payable within one year								10,614	10,619
	Payable after one	year							56,343	64,609
	Amounts included	above which		fall due	after five	years:
	Payable by instalments								12,596	20,348

Retirement benefit schemes	Retirement benefit schemes	Retirement benefit schemes	Retirement benefit schemes			(Continued)
Present	Value of Obligation
				2021	2020	2019
					F	E
Present value ofobligation				24,188	28,660	34,767
Reconciliation		of Opening	and Closing Provision
					2021	2020
					F	F
Provision	at the	start of the	year		28,660	34,767
Unwinding	ofdiscount				644	440
Deficit contribution paid					(5,943)	(5,770)
Actuarial	re-measurements:
—impact	of any	change in assumptions			827	(777)
Provision	at end	of year			24,188	28,660
Amounts	falling	due within	one year (Note 14)		6,121	5,943
Amounts	falling	due after more than one year (Note 16)			18,067	22,717
					24,188	28,660
income and Expenditure			Impact
					2021	2020
					F
Interest expense						440
Actuarial	re-measurements:
—impact	of any	change in assumptions			827	(777)

Retirement			(Continued)
	2021	2020f	2019f
Year 1	6,121	5,943	5,770
Year 2	6,305	6,121	5,943
Year 3	6,494	6,305	6,121
Year 4	5,574	6,494	6,305
Year 5		5,574	6,494
Year 6			5,574
Assumptions
	2021	2020	2019
	%per annum	% per annum	%per annum
Rate of discount	0.66	2.53	1.39

	2021 f	2020f
Within one year	21,714	29,599
Between two and five years	3,646	25,360
	25,360	54,959

					Movement	Movement	in funds
				Balance at	Income	Expenditure		Transfers	Balance at
			1	April 2020					31 March 2021
				6	6
Covid	ICF	Grant			8,103		(9,263)	1,160

					1 April 2020	Cash flowsAt 31 March 2021	Cash flowsAt 31 March 2021
					f		f
	Cash at bank and	in hand			523,682	65,456	589,138
	Loans falling due	within	one	year	(10,619)	5	(10,614)
	Loans falling due	after	more	than one year	(64,609)	8,266	(56,343)
					448,454	73,727	522,181
21	Cash generated	from	operations			2021	2020
							E
	Surplus/(deficit) for the		year			116,634	(21,051)
	Adjustments for:
	Depreciation of tangible		fixed assets			14,224	20,857
	Difference between pension			charge and cash contributions		(5,300)	(5,330)
	(Increase)/decrease in		debtors			(67,648)	5,979
	Increase in creditors					20,826	19,361
	Cash generated	from	operations			78,736	19,816

Comparative	Statement	of Fin	ancial Activities
				Unrestricted	Total
				funds	2020
				f.	F
Ittu.amfm
Donations and	non-performance		related grants	67,911	67,911
Charitable activities				2,278,382	2,278,382
Other trading activities				6,010	6,010
Other income				7,359	7,359
Total income				2,359,662	2,359,662
~~l~it nLft0'
Raising funds				16,117	16,117
Charitable activities				2,364,596	2,364,596
Total expenditure				2,380,713	2,380,713
Gross transfers	between	funds
Net expenditure	for the year/
Net expenditure				(21,051)	(21,051)
Actuarial gain on defined		benefit	pension schemes	777	777
Net movement	in funds			(20,274)	(20,274)
Fund balances	at 1 April	2019		785,147	785,147
Fund balances	at 31 March 2020			764,873	764,873