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2024-03-31-accounts

Draft Financial Statements at 04 October 2024 at 12:26:57

Charity registration number 1048075

Company registration number 03068125 (England and Wales)

ASIST.

ANNUAL REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024

Draft Financial Statements at 04 October 2024 at 12:26:57 ASIST.

LEGAL AND ADMINISTRATIVE INFORMATION

Trustees Mr MSG Ashton
Mr M Creek
Mrs SC Read
Mrs BJ Martin
Mr SD Gray
Mr J Boughey (Appointed 18 September
2023)
Chief Executive Officer and Secretary Mrs R Plant
Charity number 1048075
Company number 03068125
Registered office Winton House
Stoke Road
Stoke on Trent
Staffordshire
ST4 2RW
Auditor Geens Limited
Graphic House
124 City Road
Stoke on Trent
ST4 2PH
Bankers Unity Trust Bank plc
Nine Brindleyplace
4 Oozells Square
Birmingham
B1 2HB

Draft Financial Statements at 04 October 2024 at 12:26:57 ASIST.

CONTENTS

Page
Trustees' report 1 - 7
Independent auditor's report 8 - 10
Statement of financial activities 11
Balance sheet 12
Statement of cash flows 13
Notes to the financial statements 14 - 24

Draft Financial Statements at 04 October 2024 at 12:26:57 ASIST.

TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) FOR THE YEAR ENDED 31 MARCH 2024

The trustees present their annual report and financial statements for the year ended 31 March 2024.

The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the financial statements and comply with the charity's governing document, 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 the UK and Republic of Ireland (FRS 102)" (effective 1 January 2019).

Introduction from the Chair

Established in 1994, Asist. has marked its 30th year of delivering advocacy across Stoke and Staffordshire. Asist. are commissioned to deliver an integrated Advocacy Service for the provision of a range of statutory and nonstatutory services and support the Council to develop genuine Co-Production and Self-Advocacy with people with a disability (Experts by Experience).

Asist. advocacy is rights based and solution focused, complementing restorative practice approaches to resolving challenges and issues through:

We continue to raise awareness not only of our services but services within the community that we can connect people to and build bridges between different community groups. Asist has focused on raising our profile at local events to ensure we continue to reach as many marginalised groups and/ or individuals as possible.

Asist. are embedded within our community, enabling our advocates to gain understanding about the needs of individuals and communities at a local level. As we work in partnership with local statutory sector organisations, voluntary and education sectors, we can maintain a clear understanding of the many strategic drivers that come together to respond to the needs of all people in Staffordshire.

Listening effectively to the needs of all our stakeholders ensures that we build the learning from feedback into our service delivery and development. By ensuring we are identifying trends, anticipating demand, and mobilising our resources to meet the needs of individuals we can effectively target our advocacy support for those who most need it, at a time when they need it most.

Emerita Prof Sue Read, Chair, Board of Trustees

Objectives and activities

Established in 1994, Asist. is a people focused charity with a long history and excellent track record of providing high-quality statutory and non-statutory one to one and self-advocacy in Staffordshire and Stoke on Trent. Advocacy empowers vulnerable people, including those with Learning Disabilities (LD), Black and Minority Ethnicity (BAME) and Children and Young People (CYP) to have bigger voices and better lives.

Our vision is to support the many people who are considered to be vulnerable and do not have a voice in the way they live their lives; how their services are planned and provided; and are unsupported to access community resources and services. Our advocacy partners are often isolated, face barriers to inclusion, are unable to access services, social and employment opportunities, can suffer from poor mental and physical health and can experience abuse in a variety of forms. We believe this is a human rights issue, and our approach is person centred, empowering and professional; providing quality services that are inclusive. Asist. are passionate about enabling all our advocacy partners to speak up, make choices in their lives and access their rights.

Draft Financial Statements at 04 October 2024 at 12:26:57 ASIST.

TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024

Aims

Asist. exists to work alongside and empower those who lack the capacity or confidence and require support to express their needs and views effectively, by providing independent advocates, volunteers, independent visitors, and facilitators so that people can have an equal voice in the choices and decisions that affect their lives.

Asist. also works to extend the right to advocacy to groups beyond those currently covered by the Mental Health Act, Mental Capacity Act and Care Act; fundamentally upholding the rights of all citizens.

Values and principles

Strategies

Asist’s strategies for achieving their stated aims and objectives remain unchanged; they are regularly reviewed by the Trustee Board, as they aim to:

Draft Financial Statements at 04 October 2024 at 12:26:57 ASIST.

TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024

Public benefit

As an independent advocacy provider, we work in partnership with people, groups, organisations and statutory agencies in our local community and beyond. Our service delivery model focuses on supporting people with the most need in our community.

Thriving communities depend on individual people thriving. Asist advocacy helps to achieve key social care and health strategic ambitions within Staffordshire and Stoke-on-Trent:

Asist. has quality standards and infrastructure of local expertise and community presence, which supports us to deliver outstanding advocacy that is innovative, empowering and fully accessible.

Grant making and fundraising

Asist does not try to raise donations from the general public, but regularly seeks and applies for grants from local and national funding institutions, which can be challenging.

The purpose of Asist’s grant making activities is to sustain the continuation of current projects when funding expires and also to develop new innovative projects as set out in Asist’s aims and objectives. Applications for grants and trusts are put together by a small group of staff, in conjunction with Trustees, who input their skills and knowledge into the application and start-up of new projects.

Volunteers

Volunteers are a well-established and integral part of Asist. A volunteer is someone who is not paid except for the reimbursement of genuine out of pocket expenses. Volunteers add to the value of Asist’s work in a wide range of supportive roles by contributing their time, experience and skills. Asist’s volunteers work in a wide variety of roles across Asist, providing direct support as well as administrative support. Asist ensures it provides training and support to enable volunteers to develop new skills and experiences many of who then enter the world of employment. Many of Asist’s volunteers are people who have lived experience of using services or needing advocacy support.

Independent Visitors (IV's) are volunteers who offer confidential support to a young person they have been specifically matched with. Asist aim to make sure that every young person referred has an Independent Visitor who is right for them, to offer some stability and time just for them. We match our Independent Visitors with a young person with similar interest to support them whilst getting out in the community.

Draft Financial Statements at 04 October 2024 at 12:26:57 ASIST.

TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024

Achievements and performance

Asist continue to provide quality advocacy and support to the people who use our services, we were successful with an increase in delivery hours within a facility where we had worked for several years as well as gaining a new opportunity within a local Children’s secure unit.

Asist successful gaining the Quality Performance Mark (QPM). The Advocacy Quality Performance Mark (QPM) is only awarded to organisations who can demonstrate that they provide excellent services in line with QPM standards and the advocacy charter. The QPM is a quality assurance assessment for providers of independent advocacy in England, Wales and Northern Ireland. It is based on the principles contained in the Advocacy Charter and the Advocacy Code of Practice, enabling providers to demonstrate how they are meeting the different standards.

A new project includes supporting the recruitment and training of experts by experience to support delivery of the Oliver McGowan mandatory training for all CQC regulated care providers. This Integrated Care Board (ICB) project has funding until the end of March 2025.

Notable achievements in 2023/24 were:

Financial review

Asist continued to consolidate its financial position, with a solid year financially. There was continued regular scrutiny of accounts and financial information to inform the Board and management team to enable good decision making to ensure financial stability.

The main funding sources are through Local Authority contracts for the provision of statutory advocacy and the Staffordshire and Stoke-on-Trent Integrated Care Board for specialist and new projects including The Oliver McGowan Mandatory Training on Learning Disability and Autism.

The charity made a surplus this year of £115,267 compared to a surplus of £144,398 in the previous year. The unrestricted reserves at the year-end were £626,416 (2023: £502,199).

Income

We had anticipated that income levels for 2023/24 would be reduced in a climate of significant funding cuts across the voluntary sector and had planned accordingly. However, income has increased to £1,170,269 (2023: £1,151,768).

Draft Financial Statements at 04 October 2024 at 12:26:57 ASIST.

TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024

Reserves policy

Asist continues to prioritise increasing its reserves over the next three years. This will be done through generation of unrestricted income and identifying grants and trusts to support core services and non-statutory work.

The trustees aim to have between 3 and 6 months expenditure as free reserves. At the year end the free reserves are £521,845 (2022: £395,006), a reconciliation of which can be found below. The trustees consider the current level of reserves sufficient for the working capital requirements of the charity.

� Total funds held £626,416
� Restricted funds £(8,450)
� Designated funds £(6,000)
� Tangible fixed assets £(10,740)
� Lease commitments £(79,381)
� Free reserves £521,845

Principle risks and uncertainties

Our Staffordshire contract is due to end in the next 18 months, so will require a period of tender and application. The changing commissioning landscape also offers opportunities for new and innovative projects but remains competitive. However, we remain confident regarding our local and indeed national reputation and our specialist experiences established through our commitment and our advocacy work.

The Trustees assess the major risks to which the charity is exposed, in particular those related to the operations and finances of the charity and are satisfied that systems are in place to mitigate the exposure to major risks. Finances are monitored daily by the Chief Executive Officer and the Finance and IT Manager. Reports are made bimonthly to the Trustee Board.

Plans for future periods

Asist’s core values, aims and objectives remain vital to its work and strategic direction. Regular feedback from our members, people who use our services, Asist staff, volunteers and commissioners of our service, evidenced that our core values remain important, which we will continue to promote through our training and on-going activity.

Diversification of income and building reserves remain the key priorities. This includes developing services and projects in new areas as well as expanding the range of projects, the collaborations we establish, and the high quality support we offer to marginalised, disenfranchised populations.

Draft Financial Statements at 04 October 2024 at 12:26:57 ASIST.

TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024

Structure, governance and management

Asist is a registered charity in England and Wales, 1048075 and a company limited by guarantee, 03068125. The Charity is governed by its Memorandum and Articles of Association as amended 22 February 2012.

The trustees, who are also the directors for the purpose of company law, and who served during the year and up to the date of signature of the financial statements were:

Mr MSG Ashton Mr M Creek Mrs SC Read Mrs BJ Martin Mr SD Gray Mr K Day (Resigned 21 November 2023) Mr J Boughey (Appointed 18 September 2023)

The management of the charity is the responsibility of the Trustees who are elected and co-opted under the terms of the Trust Deed.

Decisions are made at the committee member meetings after discussion and evaluation of the alternatives. A course of action is then agreed and implemented accordingly. The Trustees delegate day-to-day operation of the charity to the Chief Executive Office (R Plant) and the senior management team, comprising Operations Managers and Finance and IT Manager.

The trustees have reviewed all major risks and confirm that systems or procedures have been established to manage these risks.

Trustee induction and training

All Trustees have to undertake an induction session with the managers, and are given access to all Asist policies, procedures etc. Training is offered on trustee responsibilities using the recommended guidelines on the role of Trustees. Trustees are offered a chance to attend any training offered by local agencies which may be relevant.

Remuneration policy for Key Management Personnel

Management salaries are bench-marked against the industry standard. There are no other remuneration packages or performance related bonuses.

Draft Financial Statements at 04 October 2024 at 12:26:57 ASIST.

TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024

Statement of trustees' responsibilities

The trustees, who are also the directors of Asist. for the purpose of company law, are responsible for preparing the Trustees' Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

Company Law requires the trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources, including the income and expenditure, of the charitable company for that year.

In preparing these financial statements, the trustees are required to:

The trustees are responsible for keeping adequate accounting records that 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 also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

Auditor

In accordance with the company's articles, a resolution proposing that Geens Limited be reappointed as auditor of the company will be put at a General Meeting.

Disclosure of information to auditor

Each of the trustees has confirmed that there is no information of which they are aware which is relevant to the audit, but of which the auditor is unaware. They have further confirmed that they have taken appropriate steps to identify such relevant information and to establish that the auditor is aware of such information.

The trustees' report was approved by the Board of Trustees.

.............................. Mrs SC Read Trustee

Date: .............................................

Draft Financial Statements at 04 October 2024 at 12:26:57 ASIST.

INDEPENDENT AUDITOR'S REPORT TO THE TRUSTEES OF ASIST.

Opinion

We have audited the financial statements of Asist. (the ‘charity’) 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 significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland (United Kingdom Generally Accepted Accounting Practice).

In our opinion, the financial statements:

Basis for opinion

We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditor's responsibilities for the audit of the financial statements section of our report. We are independent of the charity 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 we 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 opinion.

Conclusions relating to going concern

In auditing the financial statements, we have concluded that the trustees' use of the going concern basis of accounting in the preparation of the financial statements is appropriate.

Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the charity’s ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.

Our responsibilities and the responsibilities of the trustees with respect to going concern are described in the relevant sections of this report.

Other information

The other information comprises the information included in the annual report other than the financial statements and our auditor's report thereon. The trustees are responsible for the other information contained within the annual report. Our opinion on the financial statements does not cover the other information and we do not express any form of assurance conclusion thereon. Our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the course of the audit, or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact.

We have nothing to report in this regard.

Matters on which we are required to report by exception

We have nothing to report in respect of the following matters in relation to which the Charities (Accounts and Reports) Regulations 2008 require us to report to you if, in our opinion:

Draft Financial Statements at 04 October 2024 at 12:26:57 ASIST.

INDEPENDENT AUDITOR'S REPORT (CONTINUED) TO THE TRUSTEES OF ASIST.

Responsibilities of trustees

As explained more fully in the statement of trustees' responsibilities, the trustees, who are also the directors of the charity for the purpose 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 internal 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 concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the trustees either intend to liquidate the charitable company or to cease operations, or have no realistic alternative but to do so.

Auditor's responsibilities for the audit of the financial statements

We have been appointed as auditor under section 144 of the Charities Act 2011 and report in accordance with the Act and relevant regulations made or having effect thereunder.

Our objectives are to obtain reasonable assurance about whether the financial statements 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 misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.

Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures in line with our responsibilities, outlined above, to detect material misstatements in respect of irregularities, including fraud. The extent to which our procedures are capable of detecting irregularities, including fraud, is detailed below.

As part of our planning process:

The key procedures we undertook to detect irregularities including fraud during the course of the audit included:

Draft Financial Statements at 04 October 2024 at 12:26:57 ASIST.

INDEPENDENT AUDITOR'S REPORT (CONTINUED) TO THE TRUSTEES OF ASIST.

Because of the inherent limitations of an audit, there is a risk that we will not detect all irregularities, including those leading to a material misstatement in the financial statements or non-compliance with regulation. The risk increases the more that compliance with a law or regulation is removed from the events and transactions reflected in the financial statements, as we will be less likely to become aware of instances of non-compliance. The risk is also greater regarding irregularities occurring due to fraud rather than error, as fraud involves intentional concealment, forgery, collusion, omission or misrepresentation.

A further description of our responsibilities is available on the Financial Reporting Council’s website at: https:// www.frc.org.uk/auditorsresponsibilities. This description forms part of our auditor's report.

Use of our report

This report is made solely to the charity’s trustees, as a body, in accordance with part 4 of the Charities (Accounts and Reports) Regulations 2008. Our audit work has been undertaken so that we might state to the charity's trustees those matters we are required to state to them in an auditor's report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the charity and the charity’s trustees as a body, for our audit work, for this report, or for the opinions we have formed.

Jared Grounsell BSc FCA (Senior Statutory Auditor) for and on behalf of

.........................

Chartered Accountants Statutory Auditor

Draft Financial Statements at 04 October 2024 at 12:26:57 ASIST.

STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT

FOR THE YEAR ENDED 31 MARCH 2024

Unrestricted
Restricted
funds
funds
2024
2024
Notes
£
£
Income and endowments from:
Donations and legacies
3
1,250
-
Charitable activities
4
1,114,032
40,000
Investments
5
7,825
-
Other income
6
7,162
-
Total income
1,130,269
40,000
Expenditure on:
Charitable activities
7
1,011,580
40,000
Other expenditure
12
3,422
-
Total expenditure
1,015,002
40,000
Net income
115,267
-
Transfers between
funds
500
(500)
Net movement in
funds
9
115,767
(500)
Reconciliation of funds:
Fund balances at 1 April 2023
502,199
8,950
Fund balances at 31 March
2024
617,966
8,450		 Total
Unrestricted
Restricted
funds
funds
2024
2023
2023
£
£
£
1,250
16,944
-
1,154,032
1,123,351
10,000
7,825
1,073
-
7,162
400
-
1,170,269
1,141,768
10,000
1,051,580
1,006,320
1,050
3,422
-
-
1,055,002
1,006,320
1,050
115,267
135,448
8,950
-
-
-
115,267
135,448
8,950
511,149
366,751
-
626,416
502,199
8,950		 Total
2023
£
16,944
1,133,351
1,073
400
1,151,768
1,007,370
-
1,007,370
144,398
-
144,398
366,751
511,149

The statement of financial activities includes all gains and losses recognised in the year.

All income and expenditure 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.

Draft Financial Statements at 04 October 2024 at 12:26:57 ASIST.

BALANCE SHEET

AS AT 31 MARCH 2024

2024
Notes
£
Fixed assets
Tangible assets
14
Current assets
Debtors
15
217,811
Cash at bank and in hand
551,129
768,940
Creditors: amounts falling due within
one year
16
(153,264)
Net current assets
Total assets less current liabilities
The funds of the charity
Restricted income funds
18
Unrestricted funds		 £
10,740
615,676
626,416
8,450
617,966
626,416		 2023
£
202,394
311,563
513,957
(24,799)		 £
21,991
489,158
511,149
8,950
502,199
511,149

The company is entitled to the exemption from the audit requirement contained in section 477 of the Companies Act 2006, for the year ended 31 March 2024, although an audit has been carried out under section 144 of the Charities Act 2011.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The members have not required the company to obtain an audit of its financial statements under the requirements of the Companies Act 2006, for the year in question in accordance with section 476.

These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

The financial statements were approved by the trustees on .........................

.............................. .............................. Mr MSG Ashton Mrs SC Read Trustee Trustee

Company registration number 03068125 (England and Wales)

Draft Financial Statements at 04 October 2024 at 12:26:57 ASIST.

STATEMENT OF CASH FLOWS FOR THE YEAR ENDED 31 MARCH 2024

Notes
Cash flows from operating activities
Cash generated from operations
23
Investing activities
Purchase of tangible fixed assets
Investment income received
Net cash generated from/(used in)
investing activities
Net cash used in financing activities
Net increase/(decrease) in cash and cash
equivalents
Cash and cash equivalents at beginning of year
Cash and cash equivalents at end of year		 2024
£
-
7,825		 £
231,741
7,825
-
239,566
311,563
551,129		 2023
£
(20,674)
1,073		 £
6,484
(19,601)
-
(13,117)
324,680
311,563

Draft Financial Statements at 04 October 2024 at 12:26:57 ASIST.

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024

1 Accounting policies

Charity information

Asist. is a private company limited by guarantee incorporated in England and Wales. The registered office is Winton House, Stoke Road, Stoke on Trent, Staffordshire, ST4 2RW.

1.1 Accounting convention

The financial statements have been prepared in accordance with the charity's [governing document], the Companies Act 2006, FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the Charities SORP "Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the 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 £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.2 Going concern

At the time of approving the financial statements, the trustees have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. Thus the trustees continue to adopt the going concern basis of accounting in preparing the financial statements.

1.3 Charitable funds

Unrestricted funds are available for use in furtherance of their charitable objectives.

Designated funds comprises funds which have been set aside at the discretion of the trustees for specific purposes. The purposes and uses of designated funds are set out in the notes to the accounts.

Restricted funds are subject to specific conditions by donors or grantors as to how they may be used. The purposes and uses of the restricted funds are set out in the notes to the financial statements.

Endowment funds are subject to specific conditions by donors that the capital must be maintained by the charity.

1.4 Income

Income is recognised when the charity is legally entitled to it after any performance conditions have been met, the amounts can be measured reliably, and it is probable that income will be received.

Cash donations are recognised on receipt. Other donations are recognised once the charity has been notified of the donation, unless performance conditions require deferral of the amount.

Legacies are recognised on receipt or otherwise if the charity has been notified of an impending distribution, the amount is known, and receipt is expected. If the amount is not known, the legacy is treated as a contingent asset.

Assets given for use by the charity are recognised when receivable.

Draft Financial Statements at 04 October 2024 at 12:26:57 ASIST.

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024

1 Accounting policies

(Continued)

1.5 Expenditure

Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit to a third party, it is probable that a transfer of economic benefits will be required in settlement, and the amount of the obligation can be measured reliably.

Resources expended are shown in the period in which they are incurred and include VAT which is not recoverable.

1.6 Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Office Equipment 15% straight line Computers 33.33% straight line

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is recognised in the statement of financial activities.

1.7 Impairment of fixed assets

At each reporting end date, the charity reviews the carrying amounts of its tangible assets to 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 determine 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 with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

1.9 Financial instruments

The charity has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are 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 the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Basic financial assets

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 classified as receivable within one year are not amortised.

Draft Financial Statements at 04 October 2024 at 12:26:57 ASIST.

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024

1 Accounting policies

(Continued)

Basic financial liabilities

Basic financial liabilities, including creditors and bank loans are initially recognised at transaction price unless the arrangement constitutes 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 instruments are subsequently carried at amortised cost, using the effective interest rate method.

Trade creditors are 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.

Derecognition of financial liabilities

Financial liabilities are derecognised when the charity’s contractual obligations expire or are discharged or cancelled.

1.10 Employee benefits

The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

Termination benefits are recognised immediately as an expense when the charity is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

1.11 Retirement benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

2 Critical accounting estimates and judgements

In the application of the charity’s 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 these estimates.

The estimates and underlying assumptions are reviewed on an ongoing 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.

3 Income from donations and legacies

Unrestricted Unrestricted
funds funds
2024 2023
£ £
Donations and gifts - 356
Grants Received 1,250 4,000
Donated goods and services - 12,588
1,250 16,944

Draft Financial Statements at 04 October 2024 at 12:26:57 ASIST.

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024

3 Income from donations and legacies (Continued)
Unrestricted Unrestricted
funds funds
2024 2023
£ £
Grants receivable for core activities
1961 Charitable Trust - 4,000
VAST 1,250 -
1,250 4,000
4 Income from charitable activities
2024 2023
£ £
Services provided under contract 1,153,532 1,133,251
Charitable rental income 500 100
1,154,032 1,133,351
Analysis by fund
Unrestricted funds 1,114,032 1,123,351
Restricted funds 40,000 10,000
1,154,032 1,133,351
5 Income from investments
Unrestricted Unrestricted
funds funds
2024 2023
£ £
Interest receivable 7,825 1,073

Draft Financial Statements at 04 October 2024 at 12:26:57 ASIST.

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024

6 Other income

Unrestricted Unrestricted
funds funds
2024 2023
£ £
Other income - sundry receipts 7,162 400
7 Expenditure on charitable activities
2024 2023
£ £
Staff costs 887,779 858,221
Depreciation and impairment 7,829 3,780
Volunteer costs 10,348 1,936
Bank charges 817 560
Rent 39,476 34,808
Rates 4,907 2,798
Repairs and maintenance 3,851 990
Telephone 21,725 21,796
Printing and stationery 8,486 12,328
Computers and licences 33,100 43,506
Other office costs 3,057 602
1,021,375 981,325
Share of support and governance costs (see note 8)
Support 23,295 21,099
Governance 6,910 4,946
1,051,580 1,007,370
Analysis by fund
Unrestricted funds 1,011,580 1,006,320
Restricted funds 40,000 1,050
1,051,580 1,007,370

Draft Financial Statements at 04 October 2024 at 12:26:57 ASIST.

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024

8 Support costs allocated to activities

Insurance
Legal & Professional Fees
Accountancy
Governance costs
Analysed between:
Charitable activities
Governance costs comprise:
Audit fees
Trustees expenses
Conferences
9
Net movement in funds
The net movement in funds is stated after charging/(crediting):
Fees payable for the audit of the charity's financial statements
Depreciation of owned tangible fixed assets
Loss on disposal of tangible fixed assets		 2024
£
11,093
10,202
2,000
6,910
30,205
30,205
2024
£
5,500
268
1,142
6,910
2024
£
5,500
7,829
3,422		 2023
£
10,379
8,950
1,770
4,946
26,045
26,045
2023
£
3,330
56
1,560
4,946
2023
£
3,330
3,780
-

10 Trustees

Five trustees received reimbursement in the current year for travel expenses of £268 (2023: £56 reimbursed to one trustee).

No trustee or connected person received any remuneration either directly or indirectly.

11 Employees

The average monthly number of employees during the year was:

2024 2023
Number Number
Directors (unpaid) 6 6
Staff 36 32
Total 42 38

Draft Financial Statements at 04 October 2024 at 12:26:57 ASIST.

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024

11
Employees
Employment costs
Wages and salaries
Social security costs
Other pension costs		 (Continued)
2024
2023
£
£
800,284
778,860
56,759
50,161
30,736
29,200
887,779
858,221		 (Continued)
2024
2023
£
£
800,284
778,860
56,759
50,161
30,736
29,200
887,779
858,221
858,221

There were no employees whose annual remuneration was more than £60,000.

12 Other expenditure

Unrestricted Unrestricted
funds funds
2024 2023
£ £
Net loss on disposal of tangible fixed assets 3,422 -

13 Taxation

The charity is exempt from taxation on its activities because all its income is applied for charitable purposes.

14 Tangible fixed assets

Office
Equipment
Computers
£
£
Cost
At 1 April 2023
8,159
28,843
Disposals
(1,099)
(10,647)
At 31 March 2024
7,060
18,196
Depreciation and impairment
At 1 April 2023
4,819
10,192
Depreciation charged in the year
571
7,258
Eliminated in respect of disposals
(1,099)
(7,225)
At 31 March 2024
4,291
10,225
Carrying amount
At 31 March 2024
2,769
7,971
At 31 March 2023
3,340
18,651		 Total
£
37,002
(11,746
25,256
15,011
7,829
(8,324
14,516
10,740
21,991

Draft Financial Statements at 04 October 2024 at 12:26:57 ASIST.

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024

15
Debtors
Amounts falling due within one year:
Trade debtors
Prepayments and accrued income
16
Creditors: amounts falling due within one year
Other taxation and social security
Trade creditors
Other creditors
Accruals and deferred income
17
Retirement benefit schemes
Defined contribution schemes
Charge to profit or loss in respect of defined contribution schemes		 2024
£
201,094
16,717
217,811
2024
£
10,684
-
3,997
138,583
153,264
2024
£
30,736		 2023
£
188,088
14,306
202,394
2023
£
13,627
104
5,435
5,633
24,799
2023
£
29,200

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.

There were no outstanding contributions at the year end.

18 Restricted funds

The income funds of the charity include restricted funds comprising the following unexpended balances of donations and grants held on trust for specific purposes:

At 1 April Incoming Resources Transfers At 31 March
2023 resources expended 2024
£ £ £ £ £
Clear Information 8,950 - - (500) 8,450
Oliver McGowan - 40,000 (40,000) - -
8,950 40,000 (40,000) (500) 8,450

Draft Financial Statements at 04 October 2024 at 12:26:57 ASIST.

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024

18 Restricted funds

Restricted funds (Continued)
Previous year: At 1 April Incoming Resources Transfers At 31 March
2022 resources expended 2023
£ £ £ £ £
Clear Information - 10,000 (1,050) - 8,950

Clear Information

This funds represents the balance remaining for future commissions by Staffordshire County Council.

Oliver McGowan

This fund is for training on learning disability and autism.

19 Unrestricted funds

The income funds of the charity include Office Relocation which are the designated funds that have been set aside out of unrestricted funds by the trustees for specific purposes:

Office Relocation
General funds
Previous year:
Office Relocation
General funds		 At 1 April
2023
Incoming
resources
Resources
expended
£
£
£
6,000
-
-
496,199
1,130,269
(1,015,002)
502,199
1,130,269
(1,015,002)
At 1 April
2022
Incoming
resources
Resources
expended
£
£
£
6,000
-
-
360,751
1,141,768
(1,006,320)
366,751
1,141,768
(1,006,320)		 Transfers
At 31 March
2024
£
£
-
6,000
500
611,966
500
617,966
Transfers
At 31 March
2023
£
£
-
6,000
-
496,199
-
502,199

Office relocation

This fund represents the balance to cover future relocation costs related to the Stoke on Trent office, including movement costs and adaptations at the new location.

Draft Financial Statements at 04 October 2024 at 12:26:57 ASIST.

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024

20 Analysis of net assets between funds

Unrestricted
Restricted
funds
funds
2024
2024
£
£
At 31 March 2024:
Tangible assets
10,740
-
Current assets/(liabilities)
607,226
8,450
617,966
8,450
Unrestricted
Restricted
funds
funds
2023
2023
£
£
At 31 March 2023:
Tangible assets
21,991
-
Current assets/(liabilities)
480,208
8,950
502,199
8,950		 Total
2024
£
10,740
615,676
626,416
Total
2023
£
21,991
489,158
511,149

21 Operating lease commitments

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:

Within one year
Between two and five years		 2024
£
43,592
10,677
54,269		 2023
£
37,732
41,649
79,381

22 Related party transactions

Remuneration of key management personnel

The key management personnel of the charity comprise of the CEO, Service Managers and Finance Manager. The total employee benefits are as follows:

Key management personnel 2024
£
123,028
123,028		 2023
£
133,180
133,180

Draft Financial Statements at 04 October 2024 at 12:26:57 ASIST.

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024

22
Related party transactions
23
Cash generated from operations
Surplus for the year
Adjustments for:
Investment income recognised in statement of financial activities
Loss on disposal of tangible fixed assets
Depreciation and impairment of tangible fixed assets
Movements in working capital:
(Increase) in debtors
Increase in creditors
Cash generated from operations		 (Continued)
2024
2023
£
£
115,267
144,398
(7,825)
(1,073)
3,422
-
7,829
3,780
(15,417)
(143,682)
128,465
3,061
231,741
6,484