2021-03-31-accounts - Resources For Autism

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RESOURCES FOR AUTISM ANNUAL REPORT AND ACCOUNTS

(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.

Extent to which the audit was capable of detecting irregularities, including fraud

Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures in line with our responsibrlities, 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:

-Agreement of the financial statement disclosures to underlying supporting documentation;
Enquiries and confirmation of management and the trustees as to their identification of any non-compliance with laws or regulations, or any actual or potential claims;
-Review of minutes of Board meetings throughout the period;
-incorporating unpredictability into the nature, timing and/or extent of testing.
Evaluation of the selection and application of the accounting policies chosen by the charity.
In relation to the risk of management override of internal controls, by undertaking procedures to review journal entries and evaluating whether there was evidence of bias that represented a risk of material misstatement due to fraud;and
We assessed the susceptibility of the charity's financial statements to material misstatement, including how fraud might occur by considering the key risks impacting the financial statements.

Our audit procedures were designed to respond to risks of material misstatement in the financial statements, recognising that the risk of not detecting a material misstatement due to fraud is higher than the risk of not detecting one resulting from error, as fraud may involve deliberate concealment by, for example, forgery, misrepresentations or through collusion.

There are inherent limitations in the audit procedures performed 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 are to become aware of it.

A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Council's website at: [www.frc.org.uk/auditorsresponsibilities). Thts description forms part of our auditor's report.

Use of Our Report

This report is made solely to the Charitable Company's members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the Charitable Company's members 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 Charitable Company's members as a body, for our audit work, for this report, or for the opinions we have formed.

Katherine Dee FCA (Senior Statutory Auditor)

For and on behalf of Begbies Chartered Accountants, Statutory Auditor

9 Bonhill Street

London EC2A4DJ

Date: 26/08/21

(lncorporatinganlncome and Expendihrrc Accou For&eyearended3IMarch2021	nt)
		Unresticted	Restricted	Total	Total
		lunds	funds	fundq	funds
	Note	2021	2021	2021	2020
		g	g	T	g
hcoarFqn:
Donatiomardlegacies:
Grants Fom trustsardfowdatiors	3	391,359	057,057	1,048,416	556,929
ffiprdonaliors	3	28,895		28,895	50,583
Legacies	3	20,0s	10,168	30,168	21.240
--_r''lr'; i" '):	4	1,666,206		1,666,206
1..---.-,--.1-- r i::. ': .:		5,248		5,248	5.138
	:!	3,367		3,367	12,265
Totalincome		2,115,075ffi7,D5		2,782,300	.299
Expenditurcon:
Raisirgcharilablefurds	6	80,132		80,132	40,588
Charitableactivities	7	1,698,958	-:t-."'	2,47,923	2,409,102
Tohlexpendifure			:,..:-.,..'-: '-''-:"-	---:---
t{et (expenditurcprncomebebrctansErs	g	335,985	18,260	354,245	(370,391)
Trar$ers betweenfurds	14	76,598	t/6,598)
Netmovementinfunds		412,583(58,3381354,2tt5			(370,3911
Reconciliationoffunds
Totalfundsbroughtlonrardat1April2020	14	1,543,104	107,410	1,650,514	2,020,905
Totalfundscanied forwardat31March2021	14	1,955,687	49,072	2,004.759	1,650,514

	Note		2421		2020
		!	r		g
Fixedassets
Tangibleassets	11		897,159
Currentasset3
Debtors	12	232,374		fi7,182
Cash at bankardinhard		1.071.503		749,710
		1,303,877		1.056.892
Liabilites
Creditors,anrcurtsfalling due
witttnoneyear	13			:.1.,j,..
Netcunentassets			1,107,600		785816
Totalassets less current liabilities			2.004.759		1.650.514
Funds
Unrestrictedturds
Gereralfrmds	t+			678406
		1"058,528		.i7 :r,_,,:
Designated funds	14	897,159		,]i;-::1i!1;i
			1.955,687		1,543,104
Restricted funds	14		49p72		107,410
Toblcharitytunds	15		2.004.759		1.650.514

		Total	Total
		funds	funds
	Note	2021	2420
		f	!
Caehfiows from operating activities Net(expenditurelirrcornefortleyear(asperlteStatenent of		3il,245	t370,391)
FinancialActivities)
Adiustnenbfor:
Depreciation		24,835	14.726
LossonDisposal		743
lnterestreceivable		(5.2i+B)
Decrease/(increase)indebtors		74,8t)8
(Decreasepincreaseincreditors		(74,799)	jt1 :'--
Cashfiows{usedinpgenerabd from operaling aclivities		374,384	(396,974)
Cash frowsftom investing aetivities
Purchase of Fixed assets		(57.839)
lnterestreceived		5.248	,, I,,i:l
Netcash provided by investing activities		(52.5e1)	5.138
{Decreasepincreaseincash and cashequivalentsintte		ltt	:!'1'i:,t:;;
year
Cash and cashequivalentsatthebeginningof the year		749,710	1,141,546
Cash andcash equivalentsatthe endofthe year	(i)	1,071,913	749.710
Note to thecashflovrstatement
lAnalysisof cash andcash equivalents
		2021	zaza
		g	g
Cashin hand		5,578	4.023
Cashatbank		1,06s,925	745,687
Total caeh and caahequivalentsat3lMarch2021		___l,04Eg!._	749.710

3	lncome fromgrants.donationsand legacies{continued}	lncome fromgrants.donationsand legacies{continued}	lncome fromgrants.donationsand legacies{continued}	lncome fromgrants.donationsand legacies{continued}	lncome fromgrants.donationsand legacies{continued}
									2021 c				2020!
	6ranbtomtustBandfoundations												556,929
	tlonatiansfrom corapaniesandotierorganisations
	--, .-i: .' :ir' - -i : - .1-1	.;:.':1,. i.:	iil:'-i:	i]:a:									50 583
									2SSgi				50.583
	Otherdonations
	Legacies								: -',j.:
	Total donations.grants and legacies								1.10?,479				s28,752
4	lncomingresourcesfrom charitable activities		Art and music therapy			Plsy Community gchemeseupportreaeh			Behavioul support	Adult support			Total
						oulsndschool
	Feet Conlract income			tvt t	I 10.468	reinteglation 2*21 2021 ig 35.19_1 34S.397 s75.A7S 545.643			2t2t Eg 1,315 28,800	q21 1q5r3			?0?l f frs,m+ 1,250,3U
	Total
				A 2420		zti8, E		@t	?trzo gg	@			@ e
	Fee* Cotrfactinco{fle				)n471	92,184 689,imo		338,9)7 253.901	2,3,16 zfi	36,635			'189,593 9{:},551
	Total
	Tdalinconc tryn $afiioryscrrcesarnou*edlo		t	i	.,,::.:j	L-:::-:'-.:,:--r:'	i	: ..-l l:i	:-':.'l -r i'-i:i-'r;:l!:		I	.;
5	Olh.rincorlrG
									7421				2020
									F				!
	-:::,.ii ': al.'t ;1:.l'-.':i:
	:.'rj l::':a.i=i
									2.6m
									3,100				2,600
									l'::				9,665
									-_____!j!I_				12.265

6	Analysisofexpenditure on raising charitableiunds	Analysisofexpenditure on raising charitableiunds	Analysisofexpenditure on raising charitableiunds
					2021		MN
					!		g
	$afsablies,NICardpensiu	colfibdions			60,518		23,073
	Diredcoch				19.614		17,515
					-----80J!3-		____l&58!_
7	Analy$r ofexpendifureonchadhHe ac{vilies
			Artand mush	eELCommunitvBehaviour schemeg rupmrtreachsupporl Triaqe		AdultsupportTotal
			homy		out andschool
					reinhoration
		Note	2021		2021 2021 2421 2021		2021 2421
	Sahriesand relatedcods Dredcosts S$pstardgoemrEecods	I	ltt€ttf 65,010U2,673873,21054,22623,116118,1301,776.365 1,40650,821 46,014 1,676 8,42S108,343 16J04169$37225,17214,059 5,814 31,829463,215 83,120863,1311,111,3966
			Artand		El31 CommuniW BehaviourTriaoe	Adultsupportlotal
			mrsh	schemessupport. reach support
		Note	&ararnr 202t €		out and school 2A2A 2020 l 20m 20m Stttt		2A2o 2020
	Sahrisardrehted cosls Drrectcosls SwpstaMgorcnBrEecosts		57.856 2.394 13.432 73$82	697,221 153,569 161,861 832,07812.79824,278 21.275 199 193,1729,936 5,636 1,012,65{1,052,525 52,93329,914			140,0S81,794,329 14,T11198,208 32.525416,565 187,3942,409,102

Support andgovemancecosts
	2021	2A20
		e
$ppqtcotb
$atrsahdesandMC	267,356	229,503
Recmheilcods(irdrIrcDisdsreandBamruSen'icedpds)	4,575	21,645
Tnudrgdfio{lirc Safi	6,642	17,978
Premisecosls	12,926	14,919
kHxarce	6,413	3,830
Ofrcecosb	63,865	44,300
Tnavdepemes	4,M7	2.231
CsBralco$s	5.300	4,3?7
AccouiarEyservices Degeciation	62,084 21,635	49,979 uln
	158$5	106,#1
GowmcncecosB
Legalaldprofessimalfees	18	5,048
Tnde€ir6uarEe	391	632
TnEleeepenses
Anditfee	4 533	4,440
	--ffi,	10,120
	-{$r15	---11!e-

Netincoming resourcesfor theyear
	2421	2024
	!
I'Hincm*rgresoresare$aleda&r durg{ru:
Auditm'renxneralionforauftseryices	4,533	4440
Deprecia$on	24,635	14,726
LossmdqmaldFircdA#	743

Keyrmrngcms[pe$ofid Fufaising Afiinskalim	eofl ?020 Humbarhlumber 82 1.5 1 rE +J	eofl ?020 Humbarhlumber 82 1.5 1 rE +J
BoFddefiYery	110	B5 93
Empioyeecosts:
	N21	20?0
	t	T
	1,953,8ffi	1,S07,8S2
	1m,$2	110,209
	8401	28,835
	__a!0{&_	__1e6JE!-.

1t	Tangiblefixed assets
		Long leasehold	Office	Motor
		property t	equipmentvehicles €€		Total
	Cost
	Asat1furil2020		23,742	53,3S	1.118,2rt0
	Adclatons		20,896	36,943	57,839
	Disposals Asat3lllarch202l	(26.000) 1,041.10544.63864.342			(26.000) 1.150.085
	Depreciaton
	Asat1April 2020	182,107	23,742	47.6S	253.548
	Releasedondisposals			(25.257)	(25,257)
	Charge for year Arat3lMarch 2O2l	12.828 4,8,18 6,959 194.93528.59029,401			24,635 252.926
	Netbookvalue As at31l$arch2A21	846,17015,04834,941			_____qgIJ_!e
	Asat 31l,larch2020	858.998		5.700	864.698
12	Debtors			2021 E	2420!
	Tra&debtors			179,371	i:,-.2i".'
	Sundry debtorsprepayrnentsand accrued incorne			53.OO3	'-,tl::,.-',:,
				232374	307,182
13	Creditors: amounts falling due withinoneyear			2021	2020
				g	e
	Tradecredtors			73.s67	49,533
	Taxation and socialsecwity costs				33,131
	Offtercreditors			79,210	75,650
	Accnrals			4,500	28,631
	DefenedincsrE			39,000	84,131
				__1e6?ry_	271.476
	DcErrcdlncome
	Deferredincome brought forward			84.131	92.756
	Trarsfenedto incomeinyear			(84,131)	(92.756)
	Defened irrconeinyear			39,000	84.131
	Defenedincome carried forward		____!gggq_		84.131


Analysisofmovementsinfunds	AtlApffl20& hcom.FxporffircTrrruilarc !EEEE			AtgtHscll2t2t
Unrr&icbdtmds
Generalirds.freeresffes	678,4{X}	2,115,075(r,779,O9})41,137			1,058,528
Desagnatedtnds:
-Coreco#fimcl
-Fixedassetsfr.*d
-Servicewes'sr$sidvftrd
-Trairirgfi.nd
Reslricted funds	At'tApril1020	lncomeErpandiureTransfer,s		At3l	iierch20:!
Aeft*pport futmdnxrictrerry		5.000 10 168	':: t
Brfi.t iowrlmport 8egtffirr:kd&{Cqnalullile.- Srryporriaglha ftdcmFanrlty{Wetllider.kl BB LotEry:$Opor[og th.l-andooAll6r0c		227530 5.000 87.350	i213.691) : !'-'- .		2,570 t3,B39
Famty Corunmity3llnDort Plryrlhtrd.y.cnleG! RcfthOut niagEtrrvicG	- 1.m0 - -	129,735 114,573 4e,078 38,7S1	(57,ss5)(43,140) (111,510) - {49.078) (38,79r)		28600 a,063
Totalfunds	1,650,514	z,?&l,tlH)(2ra2a,lE5)-			2,00+759
Comparative information	At1April2019	lncoopExp?odkrG@fn		AtSlLrctrZXlO
		e88€
Unrcttlc&di$rd! Gertera,ft.trrds	.i,Ij,-.i:f,	1,633,120(1,802,4s0)35,066			678,406
Desi$at€dtm(ts:
-Corecostsftmd			, 1.,::,.
-Fixedasse*stnd
- S€wiceLBe{s'$rbsaq ftmd			'-:r-,r-t:
-TrairirBtrd
Ra!fricbdtrds
Ae*s.pport		32387
Artardllu.Bicther@y	146.937		_i,:)
Betaviousppof			',_:-,,)r! :
BigLdery:ReadtingCorrnrilies-Srpporttrgtte
AlisrnFamily(WeslMadands) Big LofreryStpportirBilte LondonAias{ic Famly		'2:'.'..'	--::'l':'l
Corm[ritysilsport		_.--1-	'a.'-:/ :
lk*<hysclernes Pkyservices Readl&I Tdqeservice		a:;.-- -::'',	:r:_.. '-:'.', .--'		.':'-.i
	1i16,937 it46,179{485,7t}6}				147.410
Totalfunds	2,020,905	2,A7*2W{2.449,690}			1.550.514

Nameofresbicted funds	Ilcictiplion,natrreandpurposcsolthefund
Adult sLpport	GroupsardindMduals-pportfor adultswithautism-Groupsmaybeart,sporto{
	sensory basedand runinvariousvenueslhrowhout LordonaftCttEWest Midlands.
Art andnursiclherapy	lndivrdnlardgrouparts andnu.6ictherapres for chiktrefi andadlffsu,ith anadisiic
	spectrun conditon.
Befiaviours.pport	Fundsdonated by BigLotteryardotherstosrpportindivi&sbonlhe autisrnSectnn
	andlhosewhocarefqtl€rnwithstrateges ardadvice, enabling them toregdate
	behaviourard fufrltheirpotential,
BigLottery:React{rg Conrnunities- SwportirqtheAutisnFamilyWest MidhnG)	Foumonlttsofatfuee yeargradto 31Jr.{y2019 and six andahafrmorffsof athree yeargrantto16Sepferber2022 lotrrdtfEextensionofseMcesintheWst Mrdhnds-
Big Lotrerf SLpportirgfteLordonAdidic Family	Nineand ahafmorftsof athreeyeargrantto16Janary2020totndavolx*eer sewiceslead,gro.pandconrrnEutys"pportseryices lead andotiercodso{ite
	ctlarity associatedwitiprovisior cf srpporttothosewithautisminLondon.
Conrnurftysnpport	lndividualspporlfor childrenard adulswilh autisrnardadditioffilcomplexree<ls.
	(Previolsryreferedto as home$.pport),ThisseMceisprovidedbythecfprity'sstafi.
Coreco$s	Fr{lds(hlatedto\rards esser*ial cefltraltlaylo-&yrurmarBcoslsdthechantyuchas
	adninistration, co(pliarrc€/gorernanceandmanagenert.
H<fidaysctemes	Speciali$ s€temesnxl for chikf,enard ycxrqpeopleaged8-19 dwingtteschool
	tpftdays.
Physeruices	TermtirnespeciatstcXSsforclikten wihanautisticspedrumconcfitionagedB- 12
	ard12-16.
ReachG.t	Csrynxitybasedssport fqfamilies and individuab toprwiderespitesupport.This
	seliceisprovidedby the charity'svolr$eers.
Triagessvice	SeMce providirpinitialassessnentandslpponat theearfiest @portunity.

Analysis ofnetassets between funds
	Tanqiblefixed	Net	Total
	assets	current
		assets
	2021	2021 !	2021I
Unrestricted funds.
Gereraltrds:free reserves	-	1,058,528	1.058.528
Designatedfi.rds	897,159		897.159
		49.07249,072
Totalfunds	89?,159	1J0?$00	e00{?59

Comparative information	Tansible fixed	Net	Total
	assetS	current
		assets
	202A	2420	2420
		€	e
Unrestrictedfurds.
General funds:freereserves		678,406078,406
Designatedfunds		-	8&1,698
- -.--- --- -i: .-.4- *\i: -.fi -.'-l:		107,410107,410
Totalfunds	864,698	785.8161.650.514

	2021	2420
	g	g
Freereservesas at31lilarch		__978,408_
Totalexpenditurein theyear		?,41g,qs
		Months
Numberofmonths' expenditureingeneral funds	5.2	___11._

	UnresEicbd	Resthted	Total
	20?0!	2o2A g	202A f
lncorefronr:
Dmations ardlegacies.
Grantsfromfustsandfoundaliom	110,750	446,179	.iic:2!
Otlerdonatiom	50,583		:._:__
Legacies	21,240		- i*r:
.-.''i.-ii-*:i-. , i',j	1,433,144		1,433,144
	5,138		5,138
	12,265		12,N5
Totalincome	1.633.120	446,179	2,079,299
Expenditure on:
Raising charitable funds	40,588		40,588
Charitable activities	1,923,396		2,409,102
Totalexpendihrre	1.963.984	485,706	2,449,690
Net incomeI(expendifure	beforefranstsrc	(330,864I	(3e,527)
Tramfersbetweenfunds
Hctmovementin funds	t'- '-,	ir,!ri27l	r-;lt_i1!r!l
Reconciliationoffunds
Totalfunds broughtforwardatIApril2019	, , ,:	t
Totalfundscarriedforwardat31 lJlarch2020	1.543.104	107.410	1.650.514