Charity Registration No. 11)47981 Company Registratlon No. 03063465 (England and Wales) Leeds Autism Services Annual Report and Financial Statements For The Year Ended 31 March 2024 Leeds Autism Servlces Legal and Administrative Information Trustees Mr D Thomson Mr I Cant Mr E Britton Ms Y Hussain Ms S Caddy Secretary Mr D Thomson Senior Management Team Peter Hughes Tracie Jordan Brooke Asquith Katie Tumer Chief Executive Officer Chief Finance Officer HR Manager Care Operations Manager Charity Number 1047981 Company Number 03083465 Princlpal and Registered Office 28 Grape Street Hunslet Leeds LS10 1BX Auditor Brown Butler 28-32 st Paul's Street Leeds LS12JT Bankers Unity Trust Bank plc 4 Brindley Place Bimiingham B12HB Lloyds Bank plc 3rd Floor Citymark 150 Fountain Bridge Edinburgh EH3 9PE Leeds Autlsm Services Contents Page CEO'S statement Chairman's statement Trustees. report 3-15 statement of Trustees, responsibilities 16 Independent auditor's report 17-19 statemenl of financial activities 20 Balance she8t 21 Statement of cash flows 22 Notes to the financial statements 23-34 Leeds Autism Services CEO Statement For the year énded 31 March 2024 2023-24 really has been a year of change. As well as continuing to navigate the end of the pandemi¢ and re-opening of facilitses, we have said farewell to some of those we have supported for several years but have welcomed a number of new starters into our VACS service and have undergone a number of personnel changes. Unfortunately, there is no doubt that we currently operate under very difficult circumstances. It is undeniable that the UK social care sector is in crisis- recruitment is still one of the biggest challenges in the sector, and local authorities continue to face significant year-on-year cuts to Iheir budgets. Within Leeds Autism Services. we have seen our income reduce as we are delivering fewer hours of support than we were at the start of the pandemic. and all this comes at a tirne when costs have spiralled due to the cost-of-living crisis. While we were grateful to receive a fee Inc￿aSe from the local authority. tt was imperative for us to take action to ensure the future of the organisation. At the end of the financial year 2024. we undertook a restructure which resulted in a number of admin and management personnel leaving the organisation as their roles were no longer viable. We also Changed our contracts meaning employees working on reduced hours. While this was undoubtedly a very difficult course of action to tske, il should see the organisation ￿tUrn to a forward-looking position and ensure we are able to plan for the future. Atthough we are yet to see for sure how things will settle down following the restructure. we do have some degree of confidence that the impact on the people we support. and the staff who do such a fantastic job of supporting them, will be minimal. Despite the understandable upset around losing valued colleagues, the team and our members have shown a great degree of understanding around Ihe changes and maintsin a positive outlook. Despite all the difficulties, our reputstion and profile continue to grow. We are represented on a number of boards and forums which will help d8velop local and regional strategies for improving the lives of autistic and neurodivergent people, as well as those who are leaming disabled. W8 are also looking forward to the next Autisticon event in June 2024, which will feature guest speakers, workshops, and Information stalls. The audlences on our social media platforms continue to grow, and we have broadcasled over 20 episodes of the Leeds Autism Services Podcast. We have also continued to develop our record keeping digital platfomi which now operates across the whole organisation. In the past year, we have developed a range of analytical tools to give us improved oversight on areas such as risk management, use of restrictive practice, safeguarding, medication administration. recruitment. repairs, complaints I compliments and health and safety checks. We have also been able to automate some tssks which help ensure actions are taken in a timely manner, helping simplify auditing processes, and giving us greater access to impact measurement data. In the Goming months, we plan to diversify our range of seNices to ensure we are not solely reliant on fees frorn the kjcal authority to manage future growth. This work will start with the expansion of our training and consultancy setViGes through which we aim to enhance better autism understanding across our region. and perhaps even beyond. If there is sufficient demand for these services. we envisage that this will provide professional development opportunities for employees within the organisation, and for autistic people who we plan lo involve in delivering our training workshops. In conclusion, while we have had to overcome numerous challenges over the past few years, we have demonstrated resilience and remained firmly committed to our mission to help create a more autism friendty society. Our dedicated stsff, supporters. members and the communty which we are proud to be part of continue lo be instrumental in all our achievements and in helping us overcome the obstacles we face. Whatever difficulties may arise in the coming year, we will remain committed to supporting and advocating for autistic people and their loved ones to the best of our abilities. and will continue our work to help forge a community where autistic people are understood. included and have equal access to the opportunities many of us may take for granted. P Hughes Chief Executive Officer . 2024 Leeds Autlsm Services Chalmian's Statement For the year ended 31 March 2024 The Trustees of the charity who also aGt as Directors of the company for the purposes of the Companies Act 2006 present their Annual Accounts for the period and are grateful for the continued effective and resilient day to day management of Ihe service provided by our Senior Management Team. supported by our dedicated stsff at all levels. To a certain extent, we are still seeing impact on our VACS service from the aftermath of the Covid pandemic with some service users reducing their support hours or choosing to leave. The financlal constraints felt over the past twelve months by families whose relatives we support, has had a material effect on our projected revenue for the year together with increased overheads and absorption of National Living Wage costs. resulting in sustsined losses on a monthly basis as our running costs were exceeding our revenue such that we were having to use part of our reserves to coverthese deficiencies. This precipitated a detailed anatysis of our stsffing requirements and associated costs, which needed to be commensurate with our known minimum income from delivered service hours. whether these be based on one to one or two to one care packages. Difficult, but necessary steps were taken to reduce paid hours and streamline some tiers of midd18 management in the early part of 2024, and the costs associaled with this strategy have now been Consolidated within the out-tum for this year. The monthly Management Accounts demonstrate the consistent deficit from September 2023 to February 2024 which has now been arrested by the actions taken as shown in th8 figure for March 2024. The overall projected financial result for the year as indicated in the Management Accounts. still to be adjusted where required by our auditor5, show an overall trading loss of around £31k. As oullined in the paragraph above, this figure would have been substsntially higher without the action taken by the Senior Management Team to implement a strategic review of staff positions and costs. The Board are grateful for the way in which this was achieved and the spirit wlthin the staff team to accept the need for such action for th8 Sustainability of the company, and continuity of support to our service users. We acknowledge that our cash reserves held at the end of the period are less than would be recommended for a company of our size and turnover, which has been a consequence of the carry forward monthly deficit. However, going forward we have been granted an uplift on fees by Leeds Adull Social Services and with our projected Budget for the year 2024125 showing a reasonable surplus based on known costs, and without increase in current support hours, this position is expected to recover such that the level of reserves at the end of March 2025 should be more in line with those expected. Plans for this forthcoming year include se&king a wider and more varied income stream by use of our experienced appropriate staff for providing expertise and support for third paty organisations who would benefit from this sound base. We also plan to use some of our fundraising reserves for further refurbishment and enhancement of our Mabgate Amiley ¢8ntre. The Board are aware of the pressing need to recruit additional Trustees with relevant skills and experience to underpin the governance and vision for the future of the company, and positive steps are being taken over th8 coming months to put this in place. We have an enviable reputation for servi¢e delivery and our relationship with key commissioners is strong. which gives us a solid foundation for continued managed growth. As Trustees, we acknowledge our responsibilities of maintaining a stable, resilient, ongoing concern as the key Public Benefit of the charity. I Cant Dated.. ..2024 Leeds Autlsm SeNices Trustees, Report (including Dlrectors, Report) For the year ended 31 March 2024 The Directors and Trustees present their report and audited financial ststements for the year ended 31 March 2024. REFERENCE AND ADMINISTRATIVE DETAILS OF THE CHARITY, its TRUSTEES AND ADVISORS Charity name Leeds Autism SeNices Charity registration number 1047981 Company registration number 03063465 Registered office and princlpal operating address 28 Grape Street. Hunslet, Leeds LS10 1 BX Trustees The fo51owlng Trustees have either served throughout or part of the year: lain Cant Chair David Thomson Treasurer Edward Britton Sarah Caddy Yasmln Hussain Company Secretary David Thomson Senior Managèment Team Peter Hughes Tracie Jordan Katie Turner Chief Executive Officer Chief Finance Officer Care Operations Manager (resigned 27th February 2024) Auditors Brown Butler Charte￿d Accountants and Registered Auditors Leigh House 28-32 St Paul's Street Leeds LS1 3JT Bankers Unty Trust Bank plc Nine Brindley Place Birmingham, B12HB Lloyds Bank plc 3rd Floor, Citymark 150 Fountain Bridge Edinburgh EH3 9PE Leeds Autism SeNices Truste8s' Report {Including Direclors. Report) Forthe year ended 31 March 2024 The Trustees are pleased to present their annual report together with the financial ststements of the charty for the year ended 31 March 2024. which are also prepared to meet the r8qulrements for a Directors, report and financial statements for Companies Act purposes. The financial ststements have been prepared in accordance with the accounting policies set out in note 1 to the financial ststements, and comply with the charity's Articles of Association, the Companies Act 2006 and "Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in Ihe UK and Republic of Ireland (FRS 102)° {effe¢tive 1 January 2019). Reference and Adminlstratlve Details The legal and administrative information page forms part of this report. Objectlves and actlvities Our charltsble objects and mission The objects of the charity, as set out in our Memorandum of Associats'on, are to meet the needs of adults with autism through the provision of residential. day care and community outreach support services and to offer support in areas of training, 8ducation and employment opportunities or other appropriate means. Our.mission is to create a more autism friendly society by promoting understanding and acceptsnce of autistic people. Our vision is to see a society where autistic P80ple are accepted. respected and have equal access to opportunities. The Trustees have paid due regard to guidance issued by the Charity Commission Sn deciding what activities the charity should undertake. Our servlces: Vocatlonal and Community Services Leeds Autism Services offer a one-to-one support, person centred and tailor-made to meet the needs of the individual. This can include leisu￿ activities, help with health, learning n8w skills. help with communication, emotional or practical support, help with behaviour problems, getting out, accessing outdoor and community-based activities meeting people. lrfe skills and a wide variety of skills training and activities. Our seNices can be accessed Monday to Friday, from six hours per week to six hours per day. five days per week. Our servlces: Independent supported living Leeds Autism Services support one person in Independent Supported Living, providing help with various needs to enable them to retain independence in their own home. Who can benefit from our services? Leeds Autism Services are 8 charity dedicated to helping to create a more autism friendly society. We have been helping autistic people reach their true potential for over 30 y8ars. Everyone we work with is unique, so our packages are designed to support people to identify and achieve their life goals, whatever they may bel Our Vocational and Community Services IVACS) operate five days 8 week, Monday to Friday. Everyone has a full assessment before stsrting to use our services, in order for support to be individualised and person centred. We also promote autism acceptance, inclusion and equality. and believe that education and understanding of autism is the key to creating a mor8 autism friendly society. We work with famili8S. communities and businesses to encourage a better understanding of autism and are able to provide information, advice, bespoke training and consultancy. Leeds Autism Services Trustees. Report (including Directors, Report) For the year ended 31 March 2024 The malority of people using our Vocational and Communty Services (VACS) are resldent in Leeds, with some coming from other local authortts'es withln a reasonable travelling distsnce. During 2023124. 24.29% of our service users were female. Nationally, wornen represent around 20- 25°/v of the autistic population, however, in Leeds around 50% of adults diagnosed as autistic were women, and in 2023 the Leeds Adult Diagnostic Service diagnosed. and received referrals for, more women than men for the first time since its inception. 12.860k of our service users during 2023124 were from ethnic minorities. The 2021 Census found that 210￿ of people living in Leeds were from an ethni¢ minority. Most ethnic minority groups are still underrepresented in temis of autism diagnosis. Diagnostic rates and referrals for diagnosis continue to increase year-on-year, and in March 2024 the National Autistic Society reported a 39°/0 rise in people waiting for an autism assessment for diagnosis. The Leeds Adult Diagnostic Service currently receives around 70 referrals per month. which equates to an increase of around 75 /0 between 2022-24. With regards to childhood diagnosis, referrals for an assessment have risen by 350Yo Sin￿ the pandemic. People with a learning disability are stlll more likely to be diagnosed as autistic, and diagnostic rates among leaming disabled people are also increasing. Around 71 /0 of p8ople currently supported by Leeds Autism Services are also leaming disabled. Since the start of the pandemic. there has been a 75Yo increase in the number of people we support who have been referred to us through the ¢ommunty mental health teams, or privately i.e., those we support who do not have a leaming disability. This suggests that there may have been some improvement in barriers to accessing paid support among this group. However, there is pressure on the local authority to improve social care needs assessments for non-learning disabled autistic adults, and if improv8ments are made, we expect the number of referraEs from this group to increase. Despite predictions that the rate for referrals for diagnosis would slow down after 2022. the trend for Increased rates of diagnosis appears to be accelerating. This is likely due to a better cognizance of autism understsnding combined with the move from a medical view of autism. to the more identity- based view as the recognition of neurodiversty concept has taken hold. Added to this is the vast improvement in research around autistic females, and autism educatFon targeted towards underrepresented groups. There remains a widespread recognition across health and social care providers in Leeds, that autistic people face significant barriers in accessing funded support rf they do not have cognitive impairment, or a significant mental health issue. We envisage that commissioning bodies will need to implement structural changes to overcome these barriers and reduce future pressures on mental health services. While tt is likely thal changes in the demographics of the people who are being diagnosed as alrtistic will alter the make-up of the people we supporl. based on current evidence, we expect to see our referral numbers continuing to rise year-on-year for the foreseeable future. However, given the scale of cuts to local authority budgets, and the introduction of contributions to care Costs, placements are likely lo be for fewer hours, and we are giving caraful consideration to the feasibility of introducing short courses of coaching to prevent crises occurring among those groups who are unable to access long-terni support, which is largely funded by the local authority as parl of our future strategy. Leeds Autism Services Trustees, Report (including Directors, Report) For the year ended 31 March 2024 2000 2005 2010 1998 to 2018 2015 2020 All autism diagrK)ses Fitted value5 Yorkshire Autlsm AIM The Advonet Autism and mpntal heal.t,h Group I1¢n*￿ Rea1th￿￿ttypmIVo* Around 80% of autistl¢ adults Inthe UK experience mentsl health issues duriny theirllves Jyst 21 % of autlstic adults sald they were able ts access counselting seyvices 91Yo of autlstlc adults In a 32% of autistlc adults sald SUTveytold us the5r they felt mental health sen50ry needs Tn inpatient professSonals had a good wards weren't being met understanding of autism i. iutistic&•rg.ukld•*rtlooOslfileslM¢ntal-frp4lth-¥ullsm-C-LEAFLIT.pdl aullsm.or9.uklwhat-we4vl¢ampaignlnol-enuughloboUl-IhE-a￿lI5ffl-ael 3. A 5wr¥*y by Ytsrk$hlYe Autt5mAIM, M•v¢h 2022 autlsm.or(i.uk/¥JhBI-we4o/r8mpaignlrttyt-èDwhlabout-thtraulism-act Leeds Autlsm Services Trustees, Report {includlng Dlrectors, Report) For the year ended 31 March 2024 Flg 4.. Percentsge of reu15tRred patlerttg on the1garnln9 d15abllltles rggister h¥ve o dlagnos15 of autlsm, by age aod seK 3021-22 >Fett￿e 76 Ènduw 7.87Tr1 yo￿74 439% 10AY t069 4.71% 12.84% I￿6¢ S5￿55 1721% so￿&4 2tA2% 35b44 ?Sts34 18to24 $7.17% 14ty17 -3É.40% 1017 13 .34.34% EG.11 Qlo9 38.10% In reviewing our aims and objectives. and in planning the expansion of our services. the Trustees have complied with the duty in section 17 of the Charities Acl 2011, to have due regard to public benefit guidance published by the Commission. By providing high quality services for adults with autism. we help those individuals live fulfilling lives within the community. The benefit is not just to our client group and their families, but also to the community as a whole. Volunteers During the period, we hosted a total of five volunteers: three of these were student pla￿ments studying Occupational Therapy and Psychology. Our servlce user volunteers hav8 been an Invaluable help throughout the year, both hosting and speaklng at Autisticon, being involved in our interview and selection process, and have helped deliver training. Some of the agencies and settings to have benefitted from their experiences are.. Leeds Heritage Theatres Go Ape St Theresa's Primary School Iveson Primary School Roundhay School Achievements and performance During the year we welcomed 7 new service users. said fond farewells to 5 service users who moved on to pastures new, and were delighted to have one service user return to us after leaving. albeit only for a short time. Ongolng enhancements to our SharePoint system have continued to enable staff lo develop more efficient ways of working in tems of reporting, recording, the sharing and disseminating of information with secure access to data, important to all staff particularly those on outreach. Leeds Autlsm Services Trustees, Report (includlng Dlrectors. Report) For the year ended 31 March 2024 SeNice users and staff alike have been tsking advantage of the much improved outslde area of our Mabgate base, having a more pleasant and private area to enjoy the outdoors. The podcasts which were introduced to provide people with a platfonn to tell their story. and offer people a platfomi to express themselves where historically they have not had the chance to do so, have developed to include interviews with people outside of the service including clinicians, people with lived experience and employment for autistic and disabled people, to name a few. Once again, we were delighted to be nominated for the regional finals of the Great British Care Awards 2023. The nomination was for the 'Putting People First, award which re¢ognises a team who have embraced the 'Putting People First, personalisation agenda and can demonstrate an innovative approach to empowering people to have more control over the support they need in their lives. We were thriSled to win the Yorkshire and Humber regional award. and this is teslamenl to the hard work and dedication shown by our team members. We hosted 'AutisliCon' formerly known as the 'Leeds Autism Show, at a new venue. the Leeds Playhouse. As this year there were no limits on attendees. attendance was up to pre-pandemic levels and was a great success. Some of our am8zing service users and staff have held their own fundraisers and undertook feats of enduran￿ and scaling dizzy heights to raise money. The shift leader development program continues to equip shift leaders with the skills necessary to SUCC8ssfvlly und8rtak8 the role. From proceeds of fundraising, we have been able to purchase a monthly subscription for an interactive program called the 'Happiness Program,. It's an activity-based programme which uses a projector that responds to movement and is proving to be very popular. Recruitment difficulties within the sector are always a challenge, however our HR team is continually updating and evolving our recruitment process to attract and retain potential staff. Staff shortages influence the delivery of support hours, and while the demand for our services is ever growing, it is tempered with staffing shortages with as minimal disruption to current support hours as possible, although some cancellation to support has been inevitable. The end of the year saw a restructure of the organisation which resulled in some staff redundancies. Whilst this was not a decision made lightly, this action was necessary to safeguard the futu￿ of the organisation. Vocational and Communlty Services During the course of the year, it was becoming clear that despite being given a significant uplift in 2022 and a much smaller one in 2023, other factors determined some difficult decisions that would have to be made in terms of the future of the organisation. Gradual changes stored up during and afterthe lockdown period, saw a reduction of 12.7 /D in the hours of support we deliver. Factors contributing to this include service users being placed out of area- placements ending or reducing in hours due to the introduGtion of contribution to care costs. reductions in support hours due to people moving into residentiallsupportad living settings., support cancellations due to drficulties in recruiting. and people not returning to their placements after lockdown. Lo¢al authority budget shortfalls resulting in much smaller care packages than before the pandemic,. the knock-on effed of Ihis often resulting in 2 individuals making up the same support hours as one prior to the pandemic, this results in increased workload and increased pressures on staffing rotas. Assessments take more time as less people seeking placements have a named Social Worker: local authority panels me8t less regularly. therefore funding decisions take longer, in addition to numerous other challenges faced by the sector as a whole, and local authorities. Leeds Autism Servlces Trustoes, Report (Includlng Directors, Report) For the year ended 31 March 2024 Whilst no one would disagree the tlse in National Living Wage is not warranted, the absorption of thls cost and increase In overheads have also contribut8d to th8 shortfall. It was clear that without some action taking place to mitigate these losses, the future of the organisatÈon could very quickly become unsustsinable. The decision lo restructure and a subsequent consultation process, resulted in a total of 6 roles being made redundant across the Care and Support SeNices. Careful consideration was given to decide which roles could be subject to redundancy" the deciding factors being they were standalone roles with tssks that could be successfully delegated to other roles, with less impact on our ability to carry out our administrattve duties; Ihey did not generate enough income or offer sufficient mitigating against risks to justify continuing with them in th8 current climat8. On the care side. the roles of Care Operations Manager, Registered Manager and Induslon and Activity Lead, and within Support Services, the Training Manager. Heatth and Safety Officer and Partnership and Development officer. All 6 of the individuals affected showed immense understanding of the posltion and were eX￿dInglY graclous in their acceptance of the situation. In addition to the restructure, contracted hours for all staff will reduce from 37.5 hours full time to 35 hours pér week. part time staff contracts will be reduc8d by the equivalènt proportional amount based upon the contracted hours of the individual. Again, this was subject to a period of stsff consultation, and all understood and were accepting of the position. These changes. to take effect from 1st April 2024 are necessary to ensure Leeds Autism Services remains viable whilst having the least amount of impact on our staff, stakeholders, and most of all to ensure we continue to provide essential services for our beneficiaries. Despite the restructure there were many personal achievements: One individual who only used a car to travel, is now regularly using public transport for his joumeys, trains being his favourite mode Another has reconnected with family in Australia after they made contact through our website. He is now supported to keep in contact via email and can r8minisc8 about old family memories and his parents An individual supported on a 2-1 basis, has had no incidents requiring interventions and as a result his support has reduced to 1-1. he has handled the changes brilliantly One individual who's lov8 of music has given him the confidence to start busking. loves playing the guitar and singing, and has had lots of practice on the Karaoke making great use of the new 'Happiness program. A slow transition into supported living from a family home has meant one individual has been able to manage his anxieties. had positive sleepovers. and is looking fO￿ard to moving later in the year An individual who after a very traumatic 8xperlence has decided to turn this around and help others; he began by assisting at staff inductions and has hopes of creating a blog to give local autistic people a voice A massive achievement for one individual who has been supported to complete their PIP application which is usually a real cause of anxiety and distress for them and their family. They were involved and engaged all the way through the process, and dealt with the whole process brilliantly - a real personal achievement On8 individual who moved out of area and stopped support for a while was so detemiined to come back, they undertook a long Commute every day to enjoy trips out and pamper sessions One individual who had moved into ISL, was then moved to an emergency placement as a temporary measure. This was an incredibly difficult time for him, not least navigating the complexities of relationships with the peers he shares his home with. His placement is now a Permanent one and he recently 8njoyed meeting one of his favourite popstars Another individual with a love of Lego got to build his own dream car and had it displayed in the local Lego store Leads Autism SeThlces Trustees, Report (Including Directors. Report) For the year onded 31 March 2024 Lots of service users had a brilliant time on Workl Scout Day; everyone travelled to a local Scout venue and had a fantastic day of activitl8s Including tent building, fire making, bread threading, knot tying, marshmallow toasting and having a good sing song around the campfire. Trips to the seaside and attending the Accessible Waterfront Festival at Leeds Dock are among some of the other activities accessed throughout the year. ISL The individual supported in our ISL service continues to work on their budgeting skills. which is still a challenge for them. Plans to find alternative accommodation, preferably with a garden. are still underway. An uplifted rate was finally agreed by LCC however, this still falls below the breakeven threshold for this service. As a consequence, this provision continues to run at a deficit and we are in agreement with the local authority that this is not a costoffective seNice. The deficit is such as nol to cause a significant impact on the organisational bottom line at the current time, and the search for more suitable accommodation is underway having been referred to nominations. The situation will be closely monitored with a finite date impl8mented should the process appear to be protracted. Trainlng and Consultancy As more and mor8 businesses are becoming aware of the need to mak8 their practices, spaces and produds more inclusive and accessible to neurodivergent people, the demand for Trainlng and Consultancy is increasing. Some of the agencies and organisations who have benefitted from our knowledge this year include: Touchstone CEL Passenger Transport Thornton Medical Centre Abbvie Your Healthwatch Leeds LS-Ten Carers Leeds Leeds Mindful Employer Network Partnership and Development Our general approach is to raise funds ourselves and not to use third parties. We use techniques that are ethical, legal, do not Inconvenien￿ the public, and are not detrimental lo our good name or standing in the local community. We do not use general solicitation techniques by telephone or door- t(Hloor, and all fundraising activities undertaken follow the Fundraising Regulators Code of Fundraising Practice. We have received no complaints about fundraising during the year. In light of the financial position and restructure, plans to continue with the refurbishment of the New Mabgale base have been put on hold. The redundancy of the Partnership and Development Officer has meant a'brief pause, on community and fundraising events. however the Autisticon event 2024 will go ahead with other staff being drafted onto the steering group to assist with preparations. The social media posts will continue as will some events, as these will be undertaken by other roles alongside their regular duties. The webstte shop has also been made unavailable for the interim period while we continue to assess our priorilies regarding Partnership and Development. Fundraising and donations have enabled us to invest in a project called the 'Happiness Programme,. an Interactive Light Projector which is loaded with apps and Controlled by bodily movement. Thls fun, interadive tool Can be used to help people meet thelr support outcome by encouraging social interaction, getting people moving, developing life skills and accessing digital technology. 10 Leeds Autlsm Servlces Trustees, Report (including Dlrectors, Report) For the yoar ended 31 March 2024 After The Leeds Autism Show 2022, a poll was held to find a new name to better reflect what the event repr&sents and aims to deliver. The first event under the 'AutistiCon' banner was held at th8 Leeds Playhouse in June 2023. Prior to the 8vent. a cornpetition was held to design a new logo. the winner was one of our very own service users and volunteers. It was the largest autism infomiation evenl the city had ever seen with over 500 people in attendan￿ on the day. The free evenL which is organised with help from partners across the Gity, included talks from autisti¢ voices, information stalls, an art exhibition, Lego area. quiet room and poetry. Plans for Autisticon 2024 are already underway. Once again Leeds Autism Services teamed up with Ihe Canal and River Trust and Royal Armuries to host the third AC￿Ssible Waterfront Festival in July. Opportunities for canoeing, paddle boarding, arts. crafts. historical re-enaclments. horse shows. circus skills and time travelling canal walks. A brilliant inclusive event benefitting people with autism. learning disabilities and neurodivergent people. The Leeds Autism Serwces annual Christmas Market was held on 6th December 2023. many service users and staff pitched in to help, either setting up andlor wnning the stsll. Others showed their support by making a festive purchase or ￿0. Our own service users and staff have undertaken amazing cha118nges to raise funds. One of our service users and a member of staff who are ardent Liverpool fans, Completed their Anfield Abseil on 17th June 2023 and in doing so raised over £500. As a reward after completing this amazing challenge, they had a tour of the stadium. learning more about their beloved club and checking out the trophy cabinel. One member of staff took part in the Great North Run in September raislng £274. a great achievement. Not onty did our own super fundraising Champions raise funds, a muttitude of other organisations and individuals either donated or passed on the proceeds of their fundraising efforts to us including: D Ryan boxing challenge £613 Little Giggles Nursery £1006.89 Roundhay Quakers £153 From charitable trusts a total of £600 Methley Parish Council £250 BW Legal SeNi¢es £860.80 Our thanks go to them all for their kindness and generosity. We have assisted in the creation of Nunu. a peer-led social group for aulistic and neurodivergent people. A couple of face-to-face meetings have already been held. and several online groups have been set up. Nunu has been created by two fomier employees of Leeds Autism Services, both of whom are neurodivergent themselves. Circumstances have dictsted that not all of our future plans from last year have come to fruition during the period. These are still on the agenda, albeit perhaps at a slower pace than anticipated; we still hope to update our promotional video, Gontinue with the refurbishment of the New Mabgate base by adding another life skills kitchen or) the ground floor to provide accessibility for all and are currently looking at funding options. We will continue to develop more inclusive events and identify more partnership opportunities. 11 Leeds Autism Servlces Trustees, Report (including Directors. Report) For the year ended 31 March 2024 Support Services Support services has seen the redundancies of the Partnership and Development Officer, Health and Safety Officer and Training Manager. The Training Assistant made the decision to step back into the role of Support Worker. Many of the tasks undertaken by the Health and Safety Officer have been automated, whilst other tasks have been reallocated be￿een the admin team. Managers and Deputy Managers. Automation has also assisted with the tasks undertaken by the Training Manager, with coordination and any fa￿-to-fa￿ Iraining being undertaken by Managers, Shift Leaders and HR. We are confident we can continue to provide and maintain the standard of training which facilitates the quality of support staff. Rota Management has been delegated to Shift Leaders and Deputy Managers following Ihe departure and decision not to replace the Rota Coordinator in October last year. Ongoing enhancement to SharePoint has made it Possible for the administration gaps left by Ihe departure of so many staff, to be plugged in the main by Support SeNices Staff; Senior Management Support Officer, Referral and Assessment Manager, Finance Officer, Finance Assistant, HR Manager HR Officer and Administration Assistant have all picked up additional tasks to plug the gaps left by the redundancies. Following the departure of the HR Officer in June 2023. the decision was taken not to replace due to the automation of more HR tasks. Staff recruitment and retention have been a priority with much consideration given to developing bolh processes. The department has been working on initiatives to continue to develop strong working relationships with Re8d in Partnership. We Care Academy. local libraries and community centres proactively boosting recruitment. Improvements made to the process have resulted in a higher calibre of candidate at the inteNiew stage. The induction process has also been redesigned to provide greater flexibility for new starters, and is tailored to leaming styles and preferred ways of working. Planned changes to the staff reward scheme have been realised and well received by the staff team. As a Disability Confident Committed Employer, we were keen to strive for Level 3 and were delighted to achieve Disability Leader Status in August 2023. As such, we Gan encourage other businesses and organisations to become Disability Confident and look foNard to providing this support as part of our inclusion strategy. Time conslraints have meant the new HR system is not yet fijlly functional for the purposes of staff booking annual leave, and is a project we hope to have finalised for the 2025 allocation of leave. The Finance and admin teams continue to make value a priority, The Senior Management Support Officer in the process of idenlifying potential companies to assist make our IT and Utilities more cost effective. The Finance Department are benefilting from the Purchase Order system, introduced towards the end of the last financial year which has made it much easier to track. monitor and audit purchases. Documents are now uploaded to SAGE making auditing much easier. Future plans inGlude expanding the use of SAGE to include the recording Fixed Assets which have previously been kept on a separate register. The Referral and Assessment Manager continues to prioritise people on the waiting list for support. In addition to this, they will undertake the facilitation of events in a reduced capaclty and an element of social media with the assistance of the Admin Assistant, who provides support to all departments. Although some preliminary investigalions were made into potential lendlng options for the purchase of property, these were abated considering the financial situation. 12 L88ds Autlsm Services Trustees, Report (including Directors, Report) For the year ended 31 March 2024 Future plans for Support SeNlces include: Involve more seNice users in the recruttment process Develop more robust analytics to help inform absen￿ management Develop the support provided to menopausal employees Broaden our network by working more closely and more regularly with organisations including Mindful Employer, Forum Central and Reed in Partnership. Further extend the use of SAGE Support other business and Organisations to become Disabilty Confident Employers Maintaining the quality of our services Staff training continues to be a priority for the Trustees. All staff re￿1ve autism awareness training and. as appropriate, training in specific techniques used when working with people with autism. All staff attend regular refresher training in Team Teach Positive Behaviour Management. delivered internally. Financial review The net movement in funds for the y8ar amounted to a deficit £49.317 (2023: surplus £51,299}, £nil (2023: £797) of which related to restricted funds, and reflects the decrease In fees and day-care provision provided by Leeds Autism Services. The financial positlon of the charity is satisfactory. Sources of funding Our principal source of funding is the fees charged for services. Fees are paid directly, or indirectly, by cal or national govemment. In 2023-24, 99.3 % of our income came from fees. Reserves policy The Trustees have established a policy whereby the unrestricted funds not committed or invested in tangible r￿ed assets (the free reserves) held by the charity should be between three and six months of expenditure, which equates to betsv8en £500,000 and £1,000,000 in general funds. At this level, the Trustees believe they would be able to continue the operations of the charty in the event of a temporary decline in the charity's net income stream. At 31 March 2024. the charity had £479,315 (2023: £515.681) in free reserves, after deducting restricted funds and fixed assets. At present, the free reserves fall within the target range. albeit at the lower end of the level set. The Trustees will review the policy annualty. Risk management Leeds Autism Setvices has a comprehensive set of policies and procedures to manage Ihe various risks to which the charity is exposed. Health and Safety risks are reviewed by specialist independent consuttants. PIB Risk Management., Financial and business risks are reviewed annually by the Trustees, Chief Executive Officer, Chief Financial Officer and HR Manager. as part of the process of preparing the annual business plan. Vocatlonal and Communlty Services Plans for future perlods The embedding of the new Mangers and Deputy Managers at each base following the departure of the Care Manager and Registered Manager. Following a carefully created induction program to ensure the skills and values required are imparted and understood, to continue to create and improve practices which generate support for staff and seNice users to enable them to reach their goals and potential. 13 Leads Autism Servlces Trustees, Report (Including Directors, Report) For the year ended 31 March 2024 Extend the development programme to include employees with a desire to progress and provlde development in the areas they want to progress in. effectively building up a talent pool. From this talent pool, identify individuals and develop a train the trainer programme to facilitate th8 increase in demand for our secondary seNices of Training and Consultancy. The plan is to grow these services for Ihe Corporate Sector to enable the funding and delivery of services to the Care Sector. Public Sector, families and Garers. Expand the use of Power Bl currently already used for data analysis of incidents, accidents and near misses etG. to include analysis of absence and recruitment. Identify funds to facilitate the ongoing refurbishment of the New Mabgate base. the next plan in the stage to create an accessible life skills kitchen on the ground floor. structure, governance and management Governing documents Leeds Autism Services is a charitable company limited by guarantee, incorporated on 1 June 1995 and registered as a charity on 13 July 1995. Our governing documents are therefore the Company Memorandum and Articles of Association. The Trustees, who are also the Directors for the purpose of company law, and who served during the year and up to Ihe date of signature of the financial statements were as set out on page 3. Appointment of Trustees All Trustees are also Directors of the company for the purposes of company law. In accordance with the Articles of Association, one third of Directors retire by rotation at each Annual General Meeting. Retiring Directors are eligible for immediate re-election. The exlsting Directors may appoint new Directors at any time, provided the total number of Directors does not exce8d nine. New Directors retire at the Annual General Meeting following their appointment and may then be re-elected. All Trustees give their time voluntarily and receive no ben8fit from the charity. Any exp8nses reclaimed by Trustees from the charity are set out in note 9 to the financial ststements. Re¢ruitm8nt of Trustees New Trustees are recruited and ¢o-opt8d onio the Board by the existing Trustees. The Trustees have an ongoing commitment to seeking out individuals who couSd strengthen the Board and bring complementary skills to the team. Induction and training of Trustees The induction programme for new Trustees includes a formal briefing on the role and responsibilities of Trusteeship and the structure and governance of the charity, an introduction to the day-towday work of the charity, and new Trustees are given tours of all our facilities. The Board regularly reviews the ongoing training needs of Trustees. Organisation structure The Board of Trustees is responsible for setting the strategic diredion of the charity and for overseeing the work of the management team. The management team has day-to-day responsibillty for running the services provided by the Charity. The Board meets every two months to revlew the finances of the charity, any management issues arising from the previous period, and future plans. Members of the management team, including the Chief Executive Officer, Chief Financial Officer and Care Operations Manager. attend the meeting and present reports on their areas of responsibility. 14 Leeds Autism Services Trustees, Report (including Direclors, Report) For the year ended 31 March 2024 The Board as a whole is responsible for approving the accounts, agreeing the annual business plan, and making major strategic decisions. Individual Trustees have taken on spectfic responsibilities to support and oversee the work of the management team. One Trustee made regular, structured. audit visits to Ashlar House. The other Trustees are responsible for supporting the management team with business development, finance. training. and on specific projects as outlined in the annual business plan. The Trustees consider the Chief Executive Officer. Chief Financial Officer and HR Manager as comprising the key management personnel of the charity in charge of directing and controlling the charty. and running and operating the charity on a day-to-day basis. Salary scales for all grades of staff and management positions have historicalty been allied to West Yorkshire Social Services scales and where our financial situation allows, an inuease has been awarded in line with national inflation figures. The pay of the Charty Senior Management team is reviewed annually, and is normally increased in accordance with average eamings. Auditor The auditors, Brown Butler. are deemed to be re-appointed annually under section 487(2) of the Companies Act 2006. Small Company Rules This report has been prepared in accordance with th8 special provisions of Part 15 of the Companies Act 2006. Disclosure of information to auditor Each of the Tnjstees has ￿nfIrmed that there is no infomiation of which they are aware which is relevant to the audit. but of which the auditor is unaware. They have further confimied that they have taken appropriate steps to identify such relevant information and to establish that the auditor is aware of such inforniation. The Trustees, report was approved by the Board of Trustees I Cant Trustee Dated . !% ge@ethr &) 15 Leeds Autlsm Services Slatement of Trustees, Responstbilitles For the yoar ended 31 March 2024 The Trustees, who are also the directors of Leeds Autism Services for the purpose of company law. are responsible for preparing the Trustees, Report and the financial ststements in accordance with applicable law and regulations. Company law requires the Trustees to prepare financial statements for each financial year. Under that law they are required to prepare the financial ststements In accordance with United Klngdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice), including FRS102 The Financial Reporting Standard applicable in the UK and Republic of Ireland. Under company law the Trustees must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the charitsble company and of the income and expenditure for that period. In preparing these financial ststements. the Trustees are required to: seled suitable accounting policies and then apply them ¢onsistently' make judgements and estimates that are reasonable and prudent: and prepare the financial statements on the going concem basis unless it is appropriate to presume that the charitable company will continue on that basis. The Trustees are responsible for keeping ad8quat8 accounting records that are sufficlent to show and explain the charitable company's transactions and disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Companies Act 2006. They are responsible for such internal control as they determine is necessary to enable the preparation of financial ststements that are free from mat8rial misstatement, whether due to fraud or error, and have general responsibility for taking such steps as are reasonably open to them to safeguard the assets of the charity and to prevent and detect fraud and other Irregularities. 16 Leads Autlsm Services Independent Auditorfs Report to the Trustses of Leeds Autism Servlces Oplnion We have audited the financial statements of Leeds Autism Services (the "charitsble compan￿) for the year ended 31 March 2024 which comprise the Statement of Financial Activities, the Balance Sheet, the Statement of Cash Flows and notes to the financial statements. including a summary of significant accounting policies. The financial reporting framework that has been applied in their preparation is appli(able law and United Kingdom Accounting Standards. including Financial Reporting Standard 102 he Financial Reporting Standard applicable in the UK and Republi¢ of Ireland" (United Kingdom Generally Accepted Accounting Practice). In our opinion, the financial ststements= give a true and fair view of the state of the charitable company's affairs as at 31 March 2024 and of the charity's incoming resources and application of resources, including its income and expenditure. for the year then ended: have been properly prepared in accordance wilh United Kingdom Generally AGGepted Accounting Practice" and have been prepared in accordance with the requirements of the Companies Act 2006 and the Charities Act 2011. Basis for opinlon We Conducted our audit in accordance with Intemational Standards on Auditing (UK) (ISAS (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditorfs responsibilities 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 w8 have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinlon. Conclusion relating to going concern In auditing the financial statements, we have concluded that the Trustees. use of the going ￿ncern basis of accounting in the pr8paration of the financial statements is appropriate. Based on the work we have perfomied, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the charitable company's ability to continue as a going conGern for a period of at least tsvelve months from when the financial statements are authorised for issue. Our responsibilities and the responsibilities of the Trustees with respect to going Concem are described in the relevant sections of this report. other information The other information comprises the infomialion included in the annual report, other than the financial statements and our auditorfs report thereon. The Trustees are responsible for the other infomiation. 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. In connection with our audit of Ihe financial statements. our responsibilty is to read the other information and. in doing so, consider whether the other infomiation is materially inconsistent with the financial statements or our knowledge obtained in the audit or otherwise appears to be materially misststed. If we identify such material inconsistencies or apparent material missiatements. we are required to determine whether there is a material misstatement in the financial statements or a malerlal misstatement of the other information. If. based on the work we have performed, we conclude that there is a material misstatemenl of this other information, we are required to report that fact. We have nothing to report in this regard. 17 Leeds Autism Servlces Independent Audltorfs Report to Ihe Trustees of Leeds Autism SeNlces Oplnlons on other matters prescribed by the Companles Act 2006 In our opinion, based on the work undertaken in the course of the audit: the infomation given in the Trustees, Report for the financial year for which the financial statements are prepared is consistent wlth the financial statements; and the Trustees, Report has been prepared in accordance with applicable legal requirements. Matters on whlGh we are required to report by exception In the light of the knowledge and understanding of Ihe charitable company and its environment obtained in the course of the audit, we have not identified material misstatements in the Trustees, ReF)Ort. We have nothing to report in resped of the following matters in relation to which the Companies Act 2006 requires us to report to you if. in our opinion: adequate accounting records have not been kept by the charitable company, or returns adequate for our audit have not been received from branches not visited by us., or the charitable company's financial statements are not in agreement with the accounting records and returns; or certain disGlosures of Trustees. remuneration specified by law are not made; or We have not receiv8d all the information and explanations we require for our audit. Responsibllities of Trustees As explained more fully in the Ststement of Trustees, Responslbilities (on page 5), the Trustees, who are also the dir8ctors of the charitable company for the purpos8 of company law, are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such intemal control as the Trustees determine is necessary to enable the preparation 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 Charity's ability to continue as a going concem, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless th8 Trustees either intend to liquidate the charitab18 company or to cease operations, or have no realistic attemative but to do so. Audito￿$ responslbilities for the audit of the financlal statements Our objectives are to obtain reasonable assurance about whether the financial stalements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor's report that includes our opinion. Reasonable assurance Is a high level of assurance. but is not a guarantee that an audit conducted in accordance with ISAS (UK) will always detect a material misstalement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expeded to influence the economic decisions of users taken on the basis of these financial statements. A further desGription of our responsibilities for the audit of the financial statements is located on the Financial Reporting Council's website at www.frc.or -uklauditorsres onsibilities. This description forms part of our auditor's report. 18 Leeds Autism Servlces Independent Audltorfs Report to the Trustees of Leeds Autlsm SoNices Capablllty of Ihe audlt in detecting Irregularities, Includlng fraud Irregularities. including fraud, are instances of non-complian￿ wilh laws and regulations. We design procedures in line with our responsibilities. outlined above, to deter material misstatements in respect of Irregularlties. including fraud. The key laws and regulations we have considered in this context included Health and Safety Act 2022 and Care Act 2014, the Companies Act 2006, the Charities Act 2011. pension and tax legislation. In addition, we have considered provisions of other laws and regulations that do not have a dired effect on the financial statements but Complian￿ with which may be fundamentsl to the charitable company's abilty to operate or to avoid a materia5 penalty including compliance with the Charities SORP FRS102 (October 2019). The extent to which our procedures are capable of detecting irregularities. including fraud is detsiled below: Using our general commercial and sector experience and through discussions with the Trustees and other management, we identified areas of laws and regulations that could reasonably be expected to have a material effect on the financial statements as well as those arising from management's own assessment of the risks that irregularities may occur either as a result of fraud or error. We examined the charitable company's regulatory and legal correspondence and discussed with the Trustees and other management any known or suspected instances of fraud or non-compliance with laws and regulations. We communicated identified laws and regulations and potential fraud risks of all engagement team memb8rs and remained alert to any indications of fraud or non-compliance with laws and regulations throughout the audit. In addressing the risk of management override of controls, we tested the appropriateness of joumal entries. We also challenged assumptions and judgements made by management in their significant accounting estimates and judgements. We also discussed related party relationships and transactions involving them. There are inherent limitations in the audit procedures described above and the further removed non- compliance with laws and regulations is from the events and transactions reflected in the financial statements, the less likely we would become aware of it. Also, the risk of not detecting a material misstatement due to fraud is higher than the risk of not detecting one from error, as fraud may involve deliberate Con￿alment by, for example, forgery or intentional misrepresentations, or through collusion. Use of our report This report is made solety to the charitable company's members, as a body, In accordance wlth Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might stste lo the charitable company's members those matters we are required to state to them in an auditorfs report and for no other purpose. To the fullest extent pemitted by law, we do not accept or assume responsibility to anyone other than the charitable company and the charltable company's members as a body, for our audit work. for this report, or for the opinions we have formed. Linda Cooper (Senior Statutory Auditor) For and on behalf of Brown Butler Chartered Accountants and Statutory Auditor Leigh House 28-32 St Paul's Street Leeds LS12JT Stok￿•&￿ 2024 19 Leeds Autism SeNices Statement of Financial Activltles Includlng Income and Expendlture Account For the year ended 31 March 2024 Unrestricted funds 2024 Restrlcted funds 2024 Total 2024 Totsl 2023 Notes Income from: Donations and non-performance related grants Charitable activities other income 6.459 8.912 15,371 70.133 2.085,477 8,769 2.085.477 8.769 2.1)00.618 7.710 Total income 2,100.705 8,912 2,109.617 2.078,461 Charitable activities 2.158,146 787 2,158,933 2,027,271 Total expenditure 2.158,146 787 2.158.933 2,027,271 Net incomingl{outgoing) resources before transfers (57,441) 8.125 (49,316) 51,189 Gross transfers be￿een funds 8,922 {8.922) Net (expenditure)lincome for the year other recognised gains and losses Actuarial gainl(loss) on defined benefrt pension schemes (48,519) (797) (49,316) 51,189 (1) (1) 109 Net movement in funds (48,519) (797) (49.317) 51,299 Fund opening balance 833,992 797 834,789 783,490 Fund closlng balance 785,472 785,472 834,789 The statement of financial activlties includes all gains and losses recognised in the year. A full detailed Statement of Financial Activities for the year ended 31 March 2023 is shown at note 22. All income and exp8nditure derive from continuing activities. The statement of financial activities also complies with the requirements for an income and expenditure account under the Companies Act 2006. The notes on pages 12 to 23 fom part of these financial statements. 20 Leeds Autism SeThlce$ Company Registration No. 03063465 Balance Sheet As at 31 March 2024 2024 2023 Notes Fixed assets Tangible assets 306,157 318,311 Current assets Debtors Cash at bank and in hand 12 208.011 386.614 340.877 314.012 594.625 654,889 Credltors: amounts falling due wlthln one yoar 14 (88,702) (101,475) Net current assets 505,923 553,414 Total assets18ss current Ilabilltlès 812,080 871.725 Credltors: amounts falllng due after more than one year (26,608) (36,936) 15 Net assets 785,472 834.789 Income funds Unrestricted funds Restricted funds 785.472 833,992 797 785,472 834.789 The financial slatements were approved and authorised for issue by the board of Trustees on and signed on its behalf by- 2024 Mr I Cant Trustee The notes on pages 12 to 23 form part of these financial statements. 21 Leeds Autlsm Services statsment of Cash Flows For the year ended 31 March 2024 2024 2023 Notes Cash flows from operating actlvities Cash generaled from operations 21 95,887 (264.036) Investing activitie$ Purchase of tangible f￿ed assets Proceeds from sale of tangible fixed assets (10.050) (43.916) 3.709 (10,050) Net cash used In investing activltles (40,207) Financing activlties Repayment of bank loans Interest paid (9,527) {3,708) (9.278) (3,029) Net cash used in financing activities (13.235) (12,307) Net increase in cash and cash equivalents 72.602 (316.550) Cash and cash equivalents at beginning of year Cash and cash equivalents at end of year 314,012 630,562 386.614 314,012 The notes on pages 12 to 23 fomi part of these financial statements. 22 Leeds Autlsm Services Notes to the Flnanclal Statements For the year ended 31 March 2024 Accounting policles The principal accounting policies adopted, judgements and key sources of estimation uncertainty in the preparation of the financial statements are as follows: Charity inforniation Leeds Auttsm Services is a private company limited by guarantee incorporated in England and Wales. The registered office is 28 Grape Street. Hunslet. Leeds. West Yorkshire. LS10 1 BX. 1.1 Accounting convention The financial statements have been prepared in accordance with the charity's Memorandum and Articles of Association. the Companies Act 2006 and °Accounting and Reporting by Charities: statement of Recommended Practice applicable to charities preparing their accounts in accordan￿ with the Financial Reporting Standard applicable in Ihe UK and Republic of Ireland {FRS 102)" (effective 1 January 2019). The charity is a Public Benefit Entity as defined by FRS 102. The financial statements are prepared in sterling, which is the functional Currency of the charity. Monetary amounts in these financial statements are rounded to the nearest £1. The financial statements have been prepared under the historical cost conv8ntion. modified to include certain financial instruments at fair value. The principal accounting policies adopted are set out below. 1.2 Going concern The Trustees have considered all factors as part of their assessment of going concem. This has included a forecast for the coming year which is projecting another deficit for the year. Post year end the charity has made an application for an uplift in rate to the Local Authority which, if successful will assist to reduce the deficit currently forecast. The Trustees have also considered the level of reseN8s currently held and the delivery planned for the next twelve months. Although the current economic climate creates both cashflow and profitability risks for the charity, the Trustees believe on balance that they have sufficient resources to enable trading to continue for a period of at least one year from the date of approval of the financial statements on the basis of information currently available to them as at the point of approving these financial statements. Accordingly. the financial statements have been prepared on the going con￿rn basis. 1.3 Charltable funds Unrestricted funds are available for use at the discretion of the Trustees in furtherance of their charitable objectives unless the funds have been designated for other purposes. Restricted funds are subject to speGific conditions by donors as to how they may be used. The purposes and uses of the restricted funds are set out in the notes to the financial ststements. 1.4 Income Income is recognised in the Statement of Financial Activities {"SOFA°) when the charity is legally entitled to it after any parformance conditions have been met. the amounts can be measured reliably, and it is probable that income will be received. Cash donations are recognised in the SOFA on receipt. other donations are recognised once the charity has been notlfied of the donation. unless performance conditions require deferral of the amount. Income tax recoverable in relation to donations re￿iVed under Gift Aid is recognised at the time of the donation. Voluntary income is received by way of donations and gifls and is Included in the Ststement of Financial Activities ("SOFA°) when receivable. Grants. where entitlement is not conditional on the delivery of a specific perfomiance by the charity, are recognised when the charity becomes unconditionally entitled to the grant. 23 Leeds Autlsm Servicas Notes to the Flnanclal Statements For the year ended 31 March 2024 Accounting policles - continued On receipt, donated professional services and donated facilities are recognised on the basis of the value of the gift to the charity, which is the amount the charity would have been prepared to pay to obtain services or facilities of equivalent economic benefit on the open market.. a corresponding amount 15 then recognised in expenditure in the period of receipt. This is included when receivable and the amount can be measured reliably by the charity. 1.5 Expenditure Expenditure, which includes attributsble VAT which cannot be recovered, is recognised once there is a legal or constructive obligation to make a payment to a third party, it is probable that settlement will be required and the amount of the obligation can be measured reliably. Charitable expenditure comprises those costs incurred by the charity in Ihe deliverance of its activities and services for its beneficiaries. It includes both costs that car) be directly allocated to such activities and those costs of an indirect nature necessary to support them. Govemance costs, included in supporl Costs, include those costs incurred in the govemance of the charity and its assets and are primarily associated with constitutional and stalutory requirements and are allocat8d to Charitsble donations. All costs are allocated between the expenditure calegories of the SOFA on a basis designed to reflect the use of th8 resource. Costs relating to a particular activity ar8 allocated directly. others are apportioned on an appropriate basis as set out in note 6. Irrecoverable VAT Is charged as a cost against the activity for which the expenditure was incurred. 1.6 Tanglble flxed assets Tangible fixed assets are Initialty measured at cost and subsequently measured at cost or valuation, net of depreciation and any impaimient losses. Depreciation is recognised so as lo write off the cost or valuation of assets less their residual values over their useful lives on the following basis: Freehold land and buildings Leasehold improvements Fixtures and fittings Motor vehicles 2 /0 Straight line 10 to 33 /0 Straight line 25 to 33 % straight line 250/0 Straight line Freehold land is not depreciated. The gain or loss arising on the disposal of an assel is determined as the difference between the sale proceeds and the carrying value of the asset, and is recognised in net inGomel{expenditure) for the year. 1.7 Impairment of fixed assets At each reporting end date, the charity reviews the carying amounts of its tangible assets lo determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to detemiine the extent of the impairment loss (If any). 1.8 Cash and cash equivalents Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-term liquid investments wilh original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities. 24 Leeds Autism Servic8s Notes to the Financial Statemenls For the year ended 31 March 2024 A¢countlng pollcies - continued 1.9 Flnancial instruments The charity has elected to apply the provisions of Section 11 'Basic Financial Instruments, and Section 12 '0ther Financial Instruments Issues, of FRS 102 to all of ils financial instruments. Financial instruments ar8 recognised in the charity's balance sheet when the Charity becomes party to the contractual provisions of the instrument. Financial assets and liabilities are offset, with the net amounts presented in th8 financial statements. when there is a legally enforceable right to set off the r8cognised amounts and there ts an intention to settle on a net basis or to realise the asset and settle the liability simultaneously. Inancial assets Baslc r Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets dassified as receivable within one year are not amortised. Impalmient of finan¢lal assets Financial assets, other than those held at fair value through income and expenditure, are assessed for indicators of impairment at each reporting date. Financial assets are impaired where there is objective evidence that, as result of one or more events that occurred after the initial recognition of the financial asset, the estimated future cash flows have been affected. If an asset Is impaired, the impairment loss is the difference between the carrying amount and the present value of the estimated cash flows discounted at tha asset's original effective interest rate. The impairment loss is recognised in net incomel(expenditure) for the year. If there is a decrease in the impairment loss arising from an event occurring after the impaimient was recognised, the impairment is reversed. The reversal is such that the Current Carrying amount does not exceed what the carrying amount would have been, had the impairment not previously been recognised. The impairment reversal is recognised in the net incomel{expenditure) for the year. DOr￿ognItIOn of financlal assets Financial assets are derecognised only when the contractual rights to the cash flows from the asset explre or are settled, or when the charity transfers the financial asset and substantially all the risks and rewards of ownership to another entity. or if some significant risks and rewards of ownership are retained but control of the asset has transferre(I to another paty that is able to sell the asset in its entirety to an unrelated third party. Basic financial Ilabilities Basic financial liabilities, including creditors and bank loans are initially recognlsed at transaction price unless the arrangement constitut8s a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised. Debt instrum8nts are subsequently carried at amortised cost, using the effective interest rate method. Trade creditors ara obligations to pay for goods or services that have been acquired in the ordinary course of operations from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective Interest method. 25 Leeds Autlsm Servlces Notes lo the Financial Statements For the year ended 31 March 2024 Accounting polic185 - Contlnued Derecognltlon of financial Ilablllties Financial liabilities ar8 derecognised when the charity's contractual obligations expire or are discharged or cancelled. 1.10Taxation Leeds Autism Services is a registered charity and as such is a charity Within the meaning of s¢h8dule 6 of the Finance Act 2010. Accordingly, It is potentially entitled to tax exemption under part 11 of th8 Corporation Tax Act 2010 or section 256 of the Taxation of Chargeabl8 Gains Act 1992 in respect of income and gains arising. 1.11 Ernployee benefits The cost of any unused holiday entitlement is recognised in the p8riod in which the employee's services are received. Temination benefits are recognised imm8dialely as an expense when the charity is demonstrabty committed to terminate the employment of an employee or to provide termination benefrts. 1.12 Retirement beneflts The company contributes to the Pensions Trusfs Gro￿ Plan. The Plan Is a multi-employer pension plan. It is not possible In the nomial course of events to Identify on a reasonable and consistent basis the charity's share of underlying assets and liabilities. Each year the company pays an amount to the Pensions Trust in respect of the estimated deficit on the defined benefit part of the plan. Additionally the charity contributes to individual employees, defined contribution schemes. The cost of the contributions is charged to the income and expenditure account in the period to whlch Ihey relate. Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due. Critical accountlng estimates and Judgements In th8 application of the charl￿$ accounting policies, the Trustees are required to make judgements, estimates and assumptions about the Carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from th8se estimates. The estimates and underlying assumptions are revlewed on an ongohg basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods. Deflned benefit pension scheme The charity is a member of a multi-employer defined benefrt scheme. The charity has recognised its liability under the deficit recovery plan at fair value which is based on the recommendations of the scheme actuary. The actuary uses certain critical assumptions. such as discount rate, mortality and expected rates of return when setting the deficit recovery plan for the scheme at each triennial review. 26 Leeds Autism Servlcos Notes to the Flnanclal Statements For the year ended 31 March 2024 Donations and non*erformance related grants Unrestricted Restricted funds funds 2024 2024 Unrestrlcted funds 2023 Total 2024 Donations and gifts Non-perfomiance related grants 5,859 600 5.859 9,512 45,522 24,611 8,912 6,459 8,912 15,371 70,133 The Charity benefits greatly from the involvement and enthusiastic support of a number of volunteers. details of which are given in our annual report. In accordanGe with FRS 102 the economic contribution of volunteers is not recoJnised in the accounts. Charitable activlt18S 2024 2023 Independent Supported Living fees Daycare fees Outreach fees 83.182 1,973,547 28.747 83.182 1,322.042 595.394 2.085,477 2,000,618 27 Leeds Autlsm Services Notes to the Flnanclal Ststements For the year ended 31 March 2024 Charitable actlvities Daycare Daycare services services and and Total 2024 Total 2023 staff costs Depreciation Temporary staff Recruitment Costs Premises costs Utilities Insurance Cleaning and laundry 1,115,278 1,065,301 22.397 15,587 122.284 106,538 21.815 6,206 26,308 34.194 15,825 13,475 29,015 22.483 31,568 28.417 k 11 Fundraisingldonations Food Repairs and renewals Travel & Motor costs Service users, activity costs Training Sundry costs Mortgage interest Subscriptions and accreditation 655 2,672 14.017 18,223 1,978 26,294 17,562 3,708 18,688 18,605 2.239 25,736 20,341 3,366 34,719 8,280 3,029 16,389 1.488,287 1,424,905 Share of support costs {see note 7) Share of governance costs (see note 7) 660,473 10,173 593.199 9.167 2,158,933 2,027,271 Analysls of fund Unrestricted funds Restricted funds (note 19) 2,158,146 2,024.108 787 3,163 2,158,933 2,027,271 28 Leeds Autlsm Services Notes to the Flnan¢lal Statements For thè year ended 31 March 2024 Support costs Support Govemance costs costs 2024 2024 Support Governance costs costs 2023 2023 2024 2023 staff costs Payroll charges Interest- unwinding discount HR and H&S consultancy Printing, Postage and stationery Telephone Equipment servicing and rentals Office furniture and Equipment IT support Bank charges Audit and ac¢ountan¢y f8es 594,105 5,738 594,105 517,319 6,040 5.833 517.319 6,232 302 399 156 17.469 156 17,639 120 15,337 120 15.507 170 170 3,230 24,732 3,230 26,033 7,727 27,743 7.727 27,941 1,301 198 8.049 8,049 4.907 4,907 504 12,687 1,023 504 12.687 1.023 6.081 913 6,081 913 8.400 8,400 8,400 8,400 660,473 10,173 670,646 593.199 9.167 602,366 Audltorfs remuneratlon The analysis of auditorfs remuneration is as follows: Fees payable to the charity's auditor and associates: 2024 2023 Audit costs Accountancy servlces 7,500 900 6,000 2,400 Trustees None of the Tnjstees (or any persons Gonnected with them) received any remuneration or benefits from the charity during the year. Additionally, none of the Trustees received any reimbursed expenses durlng the year (2023: none). 29 Leeds Autlsm Services Notes to th8 Financial Statements Forthe year ended 31 March 2024 10 Employees The average monthly number of employees during the year was: 2024 Number 2023 Number 66 68 Employment costs 2024 2023 Wages and salaries Social security costs Other pension costs 1.544.819 1,437,230 117,657 108.065 46,907 45.349 1,709,383 1.590,641 No employee eamed £60.000 or more during the year (2023: no employee). The charity also employed temporary agency stsff during the year at a cost of £122.284 (2023.. £106.538) as shown in note 6 to the fsnancial statements. The key management personnel of Leeds Autism Services are the Trustees, the Chief Executive Officer. Chief Finance Officer, Care Operations Manager {2023: the Trustees, the Chief Executive Officer, Chief Finance Officer, Care Operations Manager). The aggregate employment benefits. including employer's national insurance and pension contributions of the key management personnel of the charity were £167,414 (2023: £130,722). 11 Tanglble fixed assets Freehold land Leasehold and bulldings Improvements Fixtures and r￿IngS Motor vehicles Total Cost At 1 April 2023 Additions Disposals 365.979 34.050 63,928 10.050 (4,322) 48,631 512,588 10,050 (4,322) At 31 March 2024 365,979 34.050 69,656 48.361 518,316 Depreciation At 1 April 2023 DepreGiation charged in year Depreciation elim on disposal At 31 March 2024 90,763 7.320 34.050 43.559 8,879 {4.515) 25,905 6,198 194.277 22,397 (4.515) 98,083 34,050 47,923 32,103 212,159 Carrying amount At 31 March 2024 267,896 21,732 16,528 306,157 At 31 March 2023 275,216 20,370 22,726 318,311 Freehold land of £73,996 {2023: £73,996) is not depreciated. 30 Leèds Autism Services Notos to the Financial Statements For the year ended 31 March 2024 12 Debtors 2024 2023 Amounts falling due withln one year: Trade debtors other debtor Prepayments 184.491 3.210 20,310 315,469 3.210 22,198 208,011 340,877 13 Loans and overdrafts 2024 2023 Bank loans 38,563 48,090 Payable within one year Payable after one year 11,955 26,608 13.093 34,997 Amounts included above which fall due after five years: Payable by instalrnents Bank borrowings constitute a loan of £250,000 which was obtained from Unity Trust Bank plc in the year to March 2008 to be repaid over 20 years at an interest rate of 2 % above bank base rate. The loan is secured by a first legal charge ov8r the pr&mises at 16 Church Road, Armley, Leeds. 14 Credltors". amounts falling due wlthin one year 2024 2023 Notes Bank loans Other taxation and soclal securlty Trade creditors Other cr8ditors Pension scheme deficit obligations 13 11,955 20,382 8.359 46.104 1.902 13,093 17.135 20,899 48,021 2.327 88,702 101,475 15 Creditors: amounts falling due after more than one year Notes 2024 2023 Bank loans Long term pension scheme deficit obligations 13 16 26,608 34,997 1,939 26,608 36,936 31 Leeds Autlsm Services Notes to the Financial Statements For the year ended 31 March 2024 16 Retlrement benefit schemos Defined Contributlon scheme The charity operates a defined Contribution pension scheme for all qualifying employees. The assets of the scheme are held separately from those of the charity in an independently administered fund. The charge to the statement of financial activity in respect of defined contribution schemes was £40.704 {2023.. £36,950). Defined benefit scheme The charitable company participates in The Pensions Trust Growth Plan, a multi-employer scheme whlch provides benefits to some 950 non-associated participating employers. The scheme is a defined benefit schem8 in th8 UK. It is not possible for the charitable company lo obtain sufficient information to enable it to account for the scheme as a defined benefit scheme. In accordance with Charities SORP {FRS102) it therefore accounts for it by providing for the present value of all contribution to make good the deficit. Present Value of Obligation 2024 2023 2022 Present value of obligation 1,902 4.072 6,388 Reconciliation of Openlng and Closing Provislon 2024 2023 Provision at the start of the year Unwinding of discount Deficit contribution paid Actuarial re-mèasurements: impact of any change in assumptions amendments to the contribution schedule 4,072 156 (2,327) 6,388 120 (2,327) (109) Deficit Contributlons Schedule The following schedule detai5s the fulure deficit contributions agreed between the charity and the scheme. These contributions have been used to derivethe charity's balance sh8et liability apptying the discount factor noted below. 2024 2023 2022 Year 1 Year 2 Year 3 Year 4 Year 5 Year 6 1,902 2,327 1,939 2.327 2,327 1,939 Assumptions 2024 2023 2022 /ts per annum O/•per annum /0 per annum 5.31 5.52 2,35 Rate of discount 32 Leeds Autism Servlces Notes to the Flnancial Statements For the year ended 31 March 2024 16 Retirement benefit schemes The discount rates shown above are the equivalent single discount rates which, when used to discount the fijture recovery plan contributions, would give the sam8 results as using a full AA corporate bond yield curve to discount the same recovery plan contributions. 17 Operatlng lease commltments At the reporting end date the charity had outstanding commitments for future minimum lease payments under non-cancellable operating leases. which fall due as follows: 2024 2023 Within one year BeMeen and five years 2,358 2,750 2,358 5,108 5.108 7,466 18 Related party transactlons There were no disclosable related party transactions during the year (2023: none)- 19 Restricled funds Movement in funds Balance at April 2023 Income Expenditure Transfers (787) Balance at 31 March 2024 Cost of Living Grant Service User Contributions 797 (10) {8,912) 8,912 Purpose of rnstricted funds: The organisation received a Cost of Living related grant for service users which had a remaining balance at 31 March 2024 of £Nil. LAS receives Service User Contributions which are held by LAS on behalf of service users, and had a remaining balance at 31 March 2024 of £Nil. 20 Analysis of changes in net funds At 1 April 2023 At 31 March 2024 Cash flows Cash at bank and in hand Loans falling due within one year Loans falling due after more than one year 314,012 (13,093) (34,997) 72,602 1,138 8,389 386,614 (11,955) (26,808) 265,922 82,129 348,051 33 Leeds Autism Servlces Notes to the Financial Statements For the year ended 31 March 2024 21 Cash generated from operatlons 2024 2023 (Deficit)Isurplus for the year (49,317) 51.189 Adjustments for: Depreciation of tangible fixed assets Profit on disposal of tangible fixed assets Interest payab18 Difference between pension charge and cash contributions (Increase)Ide¢reas8d in debtors Increasel{decreased) in creditors Cash generated from operatlons 22,397 15.587 (3,709) 3,029 (109) (333,404) 3,163 3.708 132,866 {13,767) 95.887 {264.036) 22 Comparatlve statement of financial adivities Unrestricted funds Restricted funds Total 2023 Income from: Donations and non-performance related grants Charitable activities Other incom8 45,522 2,00,618 7.710 24,611 70.133 2,000.618 7.710 Total Income 2,053,850 24,611 2.078,461 Expenditure on: Raising funds Charitable activities 2,024,108 3,163 2,027.271 Total expendituro 2.024,108 3.163 2,027,271 Gross transfers between funds 20,651 (20,651) Net expenditure for the year 50.393 797 51.299 Net expendlture Actuarial gain defined benefit pension schemes Net movement In funds 109 109 50,502 797 51,299 Fund balances at 1 April 2022 Fund balances at 31 March 2023 783.490 783,490 833,992 797 834,789