2022-03-31-accounts - Leeds Autism Services

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Trustees				Mr D Thomson
				Mr I Cant
				Mr T Britton
				Ms RSheldrake
				Ms SShepherd
				Ms Y Hussain
				Ms SCaddy
Secretary				Mr D Thomson
Senior Management		Team		Peter Hughes Tracie Jordan		Chief Executive Officer Chief Finance Officer
				Katie Turner		Care Operations	Manager
Chadity Number				1047981
Company	Number			03063465
Principal	and Registered		Office	28 Grape Street
				Hunslet
				Leeds
				LS101BX
Auditor				Brown Butler
				28-32St Paul's Street
				Leeds
				LS1 2JT
Bankers				Unity Trust Bank pic
				4 Brindleyplace
				Birmingham
				B1 2HB
				Lloyds Bank pic 3e Floor
				Citymark
				150Fountain	Bridge
				Edinburgh
				EH3 9PE

			Page
CEO's statement
Chairman's	statement
Trustees'	report		3—14
Statement	ofTrustees'	responsibilities	15
Independent auditor's		report	16-20
Statement	offinancial	activities	21
Balance sheet			22
Statement	ofcash flows		23
Notes to	the financial	statements	24 —35

REFERENCE AND	A	DMINISTRATIV	E DETAILS OF THE CHARITY
Charity name			Leeds Autism Services
Charity registration	number		1047981
Company registration		number	03063465

					Unrestricted	Restricted
					funds	funds	Total	Total
				Notes	2022 E	2022 E	2022f	2021 5
								(restated)
Income from:
Donations and non-performance				3	61,983	3,224	65,207	91,632
related grants
Charitable activities				4	2,046,026		2,046,026	2,319,301
Other trading activities								1,854
Other income					9,615		9,615	9,123 .
Total income					2,117,624	3,224	2,120,848	.2,421,910
Expenditure on:
Raising funds								5,896
Charitable activities				6	2,190,172		2,190,172	2,339,064
Total expenditure					2,190,172		2,190,172	2,344,960
Net (outgoing)/incoming		resources			(72,548)	3,224	(69,324)	76,950
before transfers
Gross transfers between		funds			3,224	(3,224)
Net income/(expenditure)		for	the	year	(69,324)		(69,324)	76,950
Other recognised	gains	and	losses
Actuarial gain/(loss)	on defined		benefit
pension schemes					11,818		11,818	(827)
Net movement in funds					(57,506)		(57,506)	76,123
Fund balances at 1 April		2021			840,996		840,996	764,873
Fund balances at	31 March 2022				783,490		783,490	840,996

				2022		2021
			Notes	F		6
						(restated)
Fixed assets
Tangible assets					289,981		296,241
Current assets
Debtors			12	46,581		179,758
Cash at bank and	in	hand		630,562		589,138
				677,143		768,896
Creditors: amounts		falling due
within one year			14	(134,046)		(149,731)
Net current assets					543,097		619,165
Total assets less	current liabilities				833,078		915,406
Creditors: amounts		falling due
after more than	one year		15		(49,588)		(74,410)
Net assets					783,490		840,996
Income funds
Unrestricted funds					783,490		840,996

				2022		2021
			Notes			6
						(restated)
Cash flows from operating		activities
Cash generated from operations			21		56,247	78,736
Investing	activities
Purchase	oftangible fixed assets			(5,234)		(5,009)
Net cash	used in investing	activities			(5,234)	(5,009)
Financing	activities
Repayment	of bank loans			(9,589)		(8,271)
Net cash	used in financing	activities			(9,589)	(8,271)
Net increase in cash and cash equivalents					41,424	65,456
Cash and	cash equivalents	at beginning	ofyear		589,138	523;682
Cash and	cash equivalents	at end of	year		630,562	589,138

Donation	s and	non-performance	related grants
			Unrestricted	Restricted		Unrestricted
			funds	funds	Total	funds
			2022 f	2022 f	2022 f	2021
Donations	and gifts		24,483		24,483	25,226
Non-performance		related grants		3,224	3,224	21,406
Donated	goods	and services	37,500		37,500	45,000
			61,983	3,224	65,207	91,632

				2022	2021
					(restated)
Residential	Care and Independent	Supported	Living fees	603,734 .	793,579
Daycare fees				1,111,515	1,249,848
Outreach	fees			330,777	275,874
				2,046,026	2,319,301

2022	2021
8
	5,896

			Residential services	Daycare services	Total	Residential services	Daycare services	Total
			2022	2022 F	2022 6	2021f	2021 F	2021 F
Staff costs Depreciation			352,991 2,299	793,434 9,195	1,146,425 11,494	395,041 2,970	809,612 11,254	1,204,653 14,224
Temporary staff			93,010	34,429	127,439	207,471	9,555	217,026
Recruitment costs Premises costs ' Utilities Insurance			39,900 12,968 1,000	5,504 39,916 10,320 15,866	5,504 79,816 23,288 16,866	68,665 12,678 3,447	5,713 28,334 12,322 13,789	5,713 96,999 25,000 17,236
Cleaning and laundry Food Repairs and renewals			4,590 11,303 1,308	26,379 1,540 27,153	30,969 12,843 28,461	16,663 14,004 6,237	46,581 1,845 8,712	63,244 15,849 14,949
Travel Service users' activity			1,426	16,259	17,685	2,206	9,917	12,123
costs Training			189	3,846 34,355	3,846 34,544	1,400	5,366 26,287	5,366 27,687
Sundry costs			569	4,442	5,011	894	2;131	3,025
Mortgage interest				2,299	2,299		2,552	2,552
Subscriptions and
accreditation			22,142	27,240	49,382	2,707	10,925	13,632
			543,695	1,052,177	1,595,872	734,383	1,004,895	1,739,278
Share ofsupport	costs
(see note 7)			114,260	472,826	587,086	116,983	467,931	584,914
Share ofgovernance		costs
(see note 7)			625	6,589	7,214	2,974	11,898	14,872
			658,580	1.,531,592	2,190,172	854,340	1,484,724	2,339,064
Analysis offund
Unrestricted funds			658,580	1,531,592	2,190,172	845,077	1,484,724	2,329,801
Restricted funds						9,263	-	9,263
			658,580	1,531,592	2,190,172	854,340	1,484,724	2,339,064

	Support	Governance		Support	Governance
	costs	costs		costs	costs
	2022 5	2022 F	2022 8	2021 F.	2021 6	2021f
Staff costs Payroll charges Interest cost —unwinding	527,128 5,977		527,128 5,977	520,447 9,229		520,447 9,229
discount	139		139	644		644
HR and H&S consultancy Printing and stationery Telephone and postage	9,280 15,291 11,323		9,280 15,291 11,323	8,421 20,368 11,880		8,421 20,368 11,880
Equipment servicing and
rentals Office furniture and	7,912		7,912	7,401		7,401
equipment				42		42
IT support Bank charges	9,011 1,025		9,011 1,025	5,403 1,079		5,403 1,079
Audit and accountancy
fees		7,214	7,214		14,872	14,872
	587,086	7,214	594,300	584,914	14,872	599,786

Fees payabl	e to the charity's auditor and associate	s:
		2022	2021
		6
Audit costs Accountancy	services	5,054 2;160	4,535 ' 2,230

The average	monthly number ofemployees during t	he year was:
		2022	2021
		Number	Number
		68	79
Employment	costs
		2022	2021
		6
Wages and salaries Social security costs		1,517,707 112,888	1,569,282 115,387
Other pension costs		42,958	40,431
		1,673,553	1,725,100

			Freehold land	Leasehold	Fixtures	Motor	Total
			and buildings f	improvements	and fittings 6	vehicles	6
Cost
At 1 April 2021			365,979	39,169	50,403	39,024	494,575
Additions					5,234		5,234
At 31 March	2022		365,979	39,169	55;637	39,024	499,809
Depreciation
At 1 April 2021			76,124	39,169	45,380	37,661	198,334
Depreciation	charged	in year	7,320		2,811	1,363	11,494
At 31 March	2022		83,444	39,169	48,191	39,024	209,828
Carrying amount
At 31 March	2022		282,535		7,446		289,981
At 31 March	2021		289,855		5,023	1,363	296,241

		2022	2021
Amounts falling due within one year:			(restated)
Trade debtors		32,109	134,074
Other debtors		3,206	28,063
Prepayments		11,266	17,621
		46,581	179,758
Loans and overdrafts
		2022	2021f
Bank loans		57,368	66,957
Payable within one year		12,046	10,614
Payable after one year		45,322	56,343
Amounts included above which	fall due after five years:
Payable by instalments		12,046	'12,596

Creditors: am	ounts	falling due within one year
			Notes		2022f	2021 F
Bank loans,			13		12,046	10,614
Other taxation Trade creditors	and social security				20,972 48,202	23,450 12,147
Other creditors Pension scheme deficit obligations			16		50,499 2,327	97,400 6,120
				134,046		149,731
Creditors: amounts		falling due after more than	one year
			Notes		2022f	2021 f.
Bank loans			13'		45,322	56,343
Long term pension scheme deficit obligations			16		4,266	18,067
				'	49,588	74,410

	2021	2020
	6	6
Within one year	2,358	21,714
Between two and five years	7,466	3,646
	9,824	25,360

Analy	sis ofchanges in net funds
		At 1 April		At 31 March
		2021 6	Cash flows f	2022 f
Cash	at bank and in hand	589,138	41,424	630,562
Loans Loans	falling due within one year falling due after more than one year	(10,614) (56,343)	(1,432) 11,021	(12,046) (45,322)
		522,181	51,013	573,194

								2022f	2021f
									(restated)
	(Deficit)/surplus for	the		year				(69,324)	76,950
	Adjustments for:
	Depreciation oftangible				fixed assets			11,494	14,224
	Difference between	pension charge and cash contributions						(5,776)	(5,300)
	Decrease/(increase)	in		debtors				133,177	(27,964)
	(Decrease)/increase	in		creditors				(13,324)	20,826
	Cash generated from			operations				56,247	78,736
	Comparative statement				offinancial activities
							Unrestricted	Restricted	Total
							, funds F	fundsf	2021.
							(restated)		(restated)
	Income from:
	Donations and non-performance					related grants	83,529	8,103	91,632
	Charitable activities						2,319,301		2,319,301
	Other trading activities						1,854		1,854
	Other income						9,123		9,123
	Total income						2,413,807	8,103	2,421,910
	Expenditure on:
	Raising funds						5,896		5,896
	Charitable activities						2,329,801	9,263	2,339,064
I
	Total expenditure						2,335,697	9,263	2,344,960
	Gross transfers between				funds		(1,160)	1,160
	Net expenditure for the			year			82,846		76,950
	Net expenditure
	Actuarial gain defined		benefit pension schemes				(827)		(827)
	Net movement in funds						76,123		76,123
	Fund balances at 1 April				2020		764,873		764,873
	Fund balances at	31	March 2021				840,996		840,996