Docusign Env8kJp6 ID.. IDFJC13E4DE24647413&028440816719 Charlty Reglstratlon No. 1063717 Company Registration No. 0340Yn8 (England and Wales) AUTISM ANGLIA ANNUAL REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2021 4￿yU9Csy 0110312022 COMPANIES HOUSE A07 Qocusign Envelope ID.. 10F3C13E4DE24647-813&028HDB16719 AUTISM ANGLIA LEGAL AND ADMINISTRATIVE INFORMATION Ice Presidents S Baron-cohen T Blofeld J Sparkes Trust8•s A C E Beevers S J Pittuck A Eley C N Murray D G 8urTage J Barker J B McElhinney ACA N P Hodgetts Chlef Executlve Officer K Hancock Dlrector of Adult Servlces R Hill Douce¢r¢ft Scho¢1 H￿d Teacher L Parkinson Secretary Hswft Charlty numbgr 1063717 Company number 03407n8 Reglstered office S9 North Hill Colchester C01 1QF Auditor LB Group IStrattord} 1 Vicarage Lane Stratford London England E154HF Bankers The Royal Bank of SCoYa￿l 45 Head St￿1 Colchester C01 1NW Solicitors Goody Burrett LLP Sl Martins House 63 West Slockwetl Street Col¢hesler C01 1HE uocu>pn tnveiope ID.. IPF3C13E4DE2-4647413fA)2BMDB16719 AUTISM ANGLIA CONTENTS Pa9e Trustees, report statement of trustees. responsibilities Independenl au(Jitorfs report 9-11 Statement of financial actyvibes 12 Balance sheet 13 Statement of cash flows 14 Notes to the fin8neial statements 15-29 tknwsign Envwope ID.. 10F3C13E4DE24647413fv028440B16719 AUTISM ANGLIA TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT) FOR THE YEAR ENDED 31 AUGUST 2021 The trustees, who are also directors of the Company for the pu￿e5 of the Companies Act. have pleasure in presenting their report and fin8ncial slalemen15 for the year ended 31 August 2021. Reference and administrntive details of the Charity. its trustees and advisers The Charity's address. its twstees and adwsers are shown on the infomiation page 31 the front of these accounts. The financial statements have been prepared in accordance with the accounting policies set out in note 1 10 the financial statements and comply with the Companies Act 2006 and "A￿Unting and Reporting by Charities.. Slalement of Recommended Practice applicable to charities preparing their accounts in accordance with the Finanual Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021" las amended for accounting periods commencing from 1 January 20161 Charitable objectivos, actlvities and publi¢ benefft The charitable company is established lor the public benefit for the e(lucatM)n. treatrment. weffare and care of people with autism whether or not these conditions a￿ associated with other disabilities. The trustees have paKI due regard to guidance iSs￿d by the Charity Commission in deading what activities the tharilable company should undertake. The activities undertaken in order lo carry out the aims of Auli5m Anglia for the public benefit are as follows-. To promote the support of children and adulls wih Autism Spectrum Conditions IASCI. To supplement existing provision of the educational. health arKI social seMce$ in cwperation with local aulhorilies, health authorities and voluntsry organisations. To provide facilities for education, inlegration. care and guidance in a constnJctNe en￿rOnment and to set up educaliorial. training and residenti￿ establishments for such purposes. To provide help and guidance for parents and familw of children and young people with ASC through advice and support programmes. To promote a greater kn(wiledge and undef5tanding of autism am￿$1 the pU￿1C and within the wider ommunity. Employmont policies The Charity operates wilhin prescnbed personnel and employment policies. The Charity develops procedures which are most appropriate lo the circumstances wlhin which il operates. Training. career development and promotion policies provide equal opportunities for all employees. Pay policy for senior SL The pay of senior staff is reviewed by the remuneration c(Nnmiitee and refiects mathet conditions for the Third Sector and the prevailing ftnancial dimate. DocJJSign Env8lopg10" 1DF3c13E4DE24647-813￿zB4400l6719 AUTISM ANGLIA TRUSTEES. REPORT (INCLUDING DIRECTORS, REPORT) (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2021 Employee Involvement The Charity continues its practice of keeping all employees infomHI on matters affe¢ling them so that common awareness amongst all employees is developed. Where applicable. the Chartty consults employees or their ￿PresentatIveS on a regular basis so that the y￿wS of employees can be taken into account in making decisions that are likely lo affect their interest. Health & Safety The Charity has issued a policy statement on its commitment to a safe working environment for all employees and service users and has a fijll time Health & Safety Offi￿r in its employment. Employmènt of disabled p•rson$ 11 is Charity policy lo permil, wherev¢r practicable. the employment of disabled persons and lo provide appropriate opportunities for their training. career development and prornolion. Where employee5 have become disabled in the service of the Charity. every effort is made to ￿ttabIlItate them in Iheir former occupation or in some suitable allemative. Volunteer contributions The Charity has a sm811. bul growin9 number ol general volunteers who supJ)ort and promote the Charity with the fvndraising events an¢J promotional ath"vib"es that are held each year. A steering group of volunteers on the Autism Spectnjm are helping to make all our events more inclusive and aulism friendly. Strategic R¢port In the year ended 31 August 2021, performance of Ihe Charity had Shown a deterioration which the Trustees and Leadership Team had recognised bul were also aware Ihal performance in the short term would be equally challenging. The results for the year to 31 August 2021. an¢J before considering the ￿ValUationS in 2021, sh¢)w a significant reduction bul again reflect these thallenging conditions. Management continues lo be resolved to address the issues that are currently affecting performance. At the lime of this report, internal challenges a￿ being addressed. We are over a year into our Strategic Plan which highlights the importance that has been placed on the financial performance of the Charity. Extemal factors relating to increasing salary costs will continue to be a Challenge parti¢ularty when there is the inconsistency of fee income increases from the Local Authorities lo address this challenge. In￿ased Agency costs due to the effec15 on staff health due to the Covid situation have also contributed lo eosts. During the financial year there was again an inerease in School seNi￿s income reflecting the fact that pupil numbers were slightly higher than the preceding ￿e1Ve months. Adult Services income was also slightly higher than the previous year and tt)is was a consequence of filling vuds within the servits. Additionally, eosts were hNJher across all services again reflecting increased salary costs that have been borne principally as a consequence of Nats'onal Living and Minimum Wage {NMWI legislats"on. As a consequence. a surplus of £202,00012020.. £96,000 Deficit) for Adult Services and a svrplus of £761,00012020'. £44,000) for the School were recorded. These resulls are after considering a pro rata share of the Central Business SeNices result, based on turnover. During the year the School SeNices all funC￿ned from the EwJhl Ash Green site and there were no openings or closures within Adult SeThices. Welfare Rights and Corporate Appointee services have been induded in our Chartlable Semces, along with Fundraising and Marketing. Extemal Training and Diagnostics to better reflect the split betsyeen the not-for- profit services provided to L¢)cal Authorities and those that are prowded directly by the Charity lo the wider Aulislie community. The financing costs of the loans for the year decreased by a further £20.(KJO compargd to the preceding Ive months1£10,000 lower). Income from grant making bodies, other donations and fundraisiThJ of £34.000 was Significantly lower than Ihg previoLTrS yearfs figure of £75.000 as a direct result of cancelled acb'vitses due lo the COVID-19 pandemic. Fundraising, donations. and grant income have to be an important swr¢e of income and there will be a need lo improve the level in the next few years. DocuSLgn EThvdry8 ID". IOF3C13E4DE24647-8136-02844DB16719 AUTISM ANGLIA TRUSTEES. REPORT (INCLUDING DIRECTORS. BEPORT) (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2021 Nel outgoing resources for the year amounted lo £549,00012020'. £107,CKJOI. The results are again not those that Ihe Trustees would wish to report and rellect another difficuli twelve mnths for the provision of services. Although the reduced reflects the effort going into reforming and reposilioning services. a budgeted and fijrther reduced deficit has been planned for the year ended 31 August 2022. and with the Strategic Plan in place there is a drive to eliminate the deficts as s28440816719 AUTISM ANGLIA TRUSTEES. REPORT IINCLUDING DIRECTORS. REPORT) {CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2021 Structurt. govemance and management Constitutional structure Autism Anglia is a company limited by guarantee and is registered in England & Wales under No. 03407778 and as a charity in England & Wales under No. 1063717. In the event of the Company being woun¢J up, the liability in respect of the guarantee 1$ limited to £10 per member of the Company. Any person is entslled to apply for mernbership of the Charity which must be in writing and accompanied by payment of the annual subscription. The application is subjecl lo approval by the Board of Trustees. On the 31 August 2021 there were 163 Members {2020= 1861 on the Register of Members of the Company. all of whom are entitled to vote. The Board ol Trustees The Charity's address, its trustees and a(Ivisers are given on the Legal and Administratlve Infomiation page al the front of thi8 document. All trustees give their lime voluntarily and receive no benefits Irom Ihe Charity bul reimbursemenl of reasonable and necessary expenses is made available.. detsils are provided in the notes to the accounts. The Charity bears th8 Cost of the usual Directors. and Officers. insurance for the Board and other committee members as authorised by the Articles OfAs￿)cIatI0n. The members of the Charity in general meeting apwint the trustees and in accordance wth Article 32 one third of the trustees retire each year by rotation. The Irustees retiring by rolalion this year are Mr. James McElhinney and Mrs. Janel Barker and. who being eligibl8, offer themselves for reaprx)inlmenl. Trustees who meet fonnally as a body bi-monthly are encouraged to attend all six meetings each year and the Annual General Meeting of Members. The members elect the charitable twstees (the Board of Direclors under Company Lawl of up to tjvelve members {ol whom not more than one hair shall be non-parenl members), who hold office for a term of three years but wtrKJ may stand for re-election. The Board of Trustees may fill vacancies during the year by appointing trustees themselves, bul any trustees so appointed shall remain in office only until the next Annual General Meeting when they shall be eligible for [￿8￿Ct￿n. ¢)therwise. tnjstees shall be app94nled al a general meeting of the Company. The trustees also appoint the Chief Executive who is accounlabb to the trustees for the day- t￿laY management of the Charity, implementing strategic policy and plans approved by the trustees. They are salaried and not a Irusl8e. They also nominate one from their number to be responsible for finance, one for health and safety and another for safeguarding. The details of the chief executive, senior management and those who have acted in a professional role are shown on the information page al the beginning of these accounts. Professor Simon Baron-cohen, Tom Blofeld and John Sparkes MBE are p￿sIdents. Management ofthe Charity The Board of Trustees hawng approved the annual budget. which incOrp￿aleS the agreed strategic plan, delegates the day lo day management lo the Chief Executive who is supported by the Senior Management team. consisting of the Director of Finance. the Director of Adult Services and the Head Teacher at Doucecroft School. The actual outcome is monitored by the Board at eath of the bi-monthly meetings. The Trustees ofAutism Anglia give of their time freely and no Tntslee receNed any remuneration in the year. The list of trustees that aded in the year are= DrKuSlgn Envelo￿ 10.. 1DF3C13E40E24647413f*02B44DB16719 AUTISM ANGLIA TRUSTEES. REPORT {INCLUDING DIRECTORS. REPORT) (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2021 AC E Beevers S J Pittuek A Eley C N Murray D G Burrage J Barker J B McElhinneyACA N P Hodgelts Truslee inductlon and tralning All new Iruslees receive a comprehensive Trustees. Manual and pursue an induction programme. (The complete prcgramme has not been fully available due to Covid restrictions on visits etc.}11 is intènded that the fvll programme be recommenced effective January 2022. (Subject lo any new Government restrictsons.) Additionally, individual trustees may undertake specific training in a particular aspect of Tnjsleeship. As the Charity cares for vulnerawe children and adults. all trustees and School Govemors submit to Disclosure & Barring Service enhanced checks being elected. An audit review of truslees. skills is regularly conducted. This process has ensured Ihal the Board maintsins an appropriate mix of experience and expert15e. Current trustees cover a wde range of experiences, including commercial business. local govemm¢nt. education. accountan¢y. nursing. social services, financial Managen￿nI, and of course parents of irKiNiduals with autism. Related ¢ompanig$ The Charity had nine wholfy owned subsidiary companies at 31 August 2021. the details of whth arg in the Notes lo the Accounts. Annual General Meeting The Annual General Meeting of the Charity will be held on the 03 October 2022 at Doucecroft School, Abbotts Lane, Eighl Ash Green, Colchester. C06 3QL. Disclosure ol Information to audllor So fai as each trustee is aware. there is no relevant audtt infomation (that is. information needed by the Company's auditors in connection with the preparation of their report) of which the company's auditors are unaware. Each Iruslee has taken all the steps Isueh as making enquiries of olher trustees and the audrtors and any steps required by the tnjslee's duly to exercise due care. skill and diligence) that they ought to have taken as a trustee in order to make themselves aware of any relevant infom)ation and to estsblish that the Compan￿$ auditors are awa￿ of that informalbon. The Iruslees, report, induding the strategic report. was approved by the Board of Tnjstees. ODfftnedbr. AC E Beev¢rs Trustee Docusign Envwow ID: IDF3C13E4DE2464741364J28440816719 AUTISM ANGLIA STATEMENT OF TRUSTEES. RESPONSIBILITIES FOR THE YEAR ENDED 31 AUGUST 2021 The Trustees, who are also the directors of Autism Anglia for the purpose of eompany law, are responsible for preparing the Trustees. Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United lfj"ngdorn Generally Acopted Accounb"ng Practice). Company Law requires the Trustees to prepare finanual ststemenls for each financial year which give a true and fair view of the slate 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 finanaal statements, the Trusle&s are required to: select suitable accounting policies and then appty them consrstently- - obseNe the methods and prinei)les in the Charities SORP: - make judgements and estimates that are reasonable and pwdent: slate whether applicable UK Accounting Standards have been folk)wed. subject lo any material departures disclosed and explained in the finaneial Stslements- and prepare the financial statements on the going concem basis unless it is inappropriate to presume that the Charity will continue in operation. The Trustees are responsible for keeping adequate accounting records that disdose with reasonable accuracy at any ts'rne the financial posilioll of the Charity and enable them to ensure that the financial statements comply with Ihe Companies Act 2006. They are also resFK)nsible for safeguarding the assets of the Charity and hence for taking reasonable steps for the prevention and deleclK)n of fraud aThJ other Irregularit￿$. Docusw Enveiowlo.. IDF3C13E40E24647-813&02B440816719 AUTISM ANGLIA INDEPENDENT AUDITOR'S REPORT TO THE TRUSTEES OF AUTISM ANGLIA Opinion We have audited thg financial stslements of Aulism Anglia (the 'Charty'l for the year ended 31 August 2021 which comprise the statement of financial activits"es. Ihe balance sheet. Ihe statement of cash flows and th& notes lo the financial stalemenls, including signrficanl accounting rKJicies. The financial reporting framework that has been applied in their preparation is applicable law and Untted Kingdom Accounting Standards, induding FRS 102 'The Financlal Rewrting Standard applKable in Ihe UK and Republic of Ireland" (United Kingdom Generalty Accepted Accounting Practice). In our opinion, the financial slatements- give a tnje and fair view of the stsle of the charitsble coMpan￿S affairs as al 31 August 2021 and of tts incoming resources and application of resources. for the year then ended.. have been propedy prepared in accordance with United Kingdom Generally Accepted Accounting Praeticè.. and have been prepared in accordance wth Ihe requirements of the Companies Act 2006. 8asl$ for opinlon We conductetl our audit in accordance with Intemational Stsndards on Audttsng {UKI {ISAs IUKI} and applicable law. Our responsibilities under those standards are further described in the Audilorfs ￿SponSIbl11t￿es 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 ￿levant lo our audit of the finanaal ststements in the UK, including the FRC'S Ethical Standard, and we have fulfilled our other ethical resFM)nsibilities in accordance wth these requirements. We believe that the audit ewdence we have obtained is sufficient and appropriate to prowde a basis for our opinion. Concluslons relating to going concem In auditing the finanaal stslemenls. we have conduded that the Trustees, use ol the going concem basi5 of accounting in the preparation of the finan(aal statements is apwopriale. Based on the work we have performed. we have not identified any material uncertainties relating lo events or conditions Ihal, individually Of collecbvely. may cast signrficant doubl on the Charity's ability lo continue as a going concem for a period of at least ￿le￿e months from when the financial Statements are aulhorised for issu8. Our responsibilities and the responsitmlilies of the Trustees with respect to going concem are described in the relevant section$ of this report. Other informalion The olher information comprises the infomwlton induded in the annual r8W)rt other than the financial stslements and our audilorfs ￿port Ihereon. The Trustees are responsible for the other infomation contained within the annual report. Our opinion on the financial statements does not cover the other infomiation and we do r￿l express any fom of assuran￿ condusion thereon. Our responsibility is lo ￿ad the other infomalion and, in doing so. consider whether the other informabon is materially inconsistent wth 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 lo a material misstalemenl in the financial ststements themselves. If, based on the work we have performed. we condude that there is a matefial mi5Stalernent of this other informatKJn. we are required to rgport that fact. We have nothing to report in this regard. OorAJSlgn En￿1r￿ 10.. 1 DF3C13E40E24647-8l￿02B44o8l6719 AUTISM ANGLIA INDEPENDENT AUDITOR'S REPORT (CONTINUED) TO THE TRUSTEES OFAUTISM ANGLIA Matters on whlch we are required to rewl by exceptlon We have nothing to report in respect of the following matters in relath.on to which the Charities (Accounts and Reports) Regulations 2008 require us to report lo you rf. in our opinion". the information given in the financial ststements is inconsislenl in any material respect with the Trustees. report.. or sufficient accounting records have not been kepl.. or the finanaal statements are not in agreement wilh the accounting records.. or we have not received all the infomation and explanations we require for our audit. Responsibiliti•$ of Tru$tges As explained more fully in the stalement of trustees. responsibilities, the truslees, who are also Ihe directors of the charitable company for the purpose of company law. are ￿spOnsible for the preparation of the financial statements and for bring satisfied that they give a true and fair view. and for such internal control as the trustees determine is necessary to enable the preparatKJn of financial statements that are free from material missLglemenl, whether due to fraud or error. In preparing the financial slatemenls, the Injslees are responsible for assessing the charitable company's abrlity to continue as a going concern, disckjsing. as aP￿icable. matters relaled lo going concem and using the going concern. basis of accounting unless the trustees either intend to liquidate the charitsble company or lo Cease operations, or have no realistic allemative bLrt to do so. Auditor's responsibilities for the audit of the financial statements We have been appointed as auditor under sectK)n 144 of the Charities Act 2011 and report in accordance with the Act and relevant regulations made or having effect Ihereunder. Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstalemenl, whether due to fraud or error. and to issue an audilorfs report that includes our opinhJn. Reasonable assurance is a high levd of assurance but is not a guarantee that an audit condLtcled in accordan￿ bwlh ISAS IUKI will always detect a material rnisslalement when it exists. Misstatements can arise from fraud or error and a￿ considered material rf. indiwdually or in the aggregate, they could reasonably be expected to influence Ihe economic decbsions of user5 taken on the basL% of these financial stalemenls. Irregularities. including fraud, are instances of norb-compliance with kgws arKJ regulations. We design procedures in line with our responsibilities. outlined above, lo delect material misstatements in respect of irregularities. including fraud. The exlenl lo which our procedures are capable of detecting irregulanties, including Iraud, is detailed below. Our approath to idenbfying and aSseSs￿g the risks of malerial mt5Statemenl in respect of irregularities, including fraud and non-compliance with laws and regulath"ons. was as follows- The engagement partner ensured that the engagement team collectively'had the appropriate competence. capabilities and skills lo identfy or recognise non-compliance with applicable laws and regulations.. We identified the laws and regulations applicable to the charity Ihrough discussions with Iwstees and other management, and from our commercial knowledge and experience of the charrties sector.. We focused on sp￿lfIC laws and regulations which we considered may have a direct material effect on the financial slalements or the operations of the company. including the Companies Act 2006. Charities Act 2011, tsxation legislation. dats proleclion, anti-tw&)ery. empWienL environmental and health and safety legislation: We assessed Ihe extent of compliance with the laws and regulations identified above through making enquiries of management and inspecting legal correspondence-. and Identffied laws and regulations were communicaled within the a￿111 team regularly and the team remained alert to instances of non-compliance throughout th6 audit. 10- Docuslw EnvIo￿l0.. 10F3C13E4DE24647-813W2844D816719 AUTISM ANGLIA INDEPENDENT AUDITOR'S REPORT (CONTINUED) TO THE TRUSTEES OF AUTISM ANGLIA We assessed the su$¢epbbility of the charity's financial statements to material misslalemenl, including obtaining an understanding of how fraud might occur. by-. Making enquiries of management as to where they constdered there was susceptibility to fraud, their knowledge of actual. suspected and alleged fraud.. and Considering the intemal controls in place to mitigate risks of fraud and non-compliance wth laws and regu18tions. To address the risk of fraud through management bias and override of controls. we.. Perfomed analytical procedures lo idenltfy any unusual or unexpected relationships.. Tested journal entries to identify unusual transactions.. Reviewed the inlemal controls in place. speofically around payroll and bank transactions- and Assessed whether judgements and assumptions made in delemiining the accounting estimates were indicative of potential bias. Investigated Ihe rationale behind significant or unusual transactions In response lo the risk of irregularities and rK>ll¥c (4.3281 (106.0431 {4.3281 15.612 15,612 Totsl rgsources oxpended 11.044.299 64.818 11.109.117 10.637.630 6.153 10,643,783 Net {outgoingyineoming re$our¢es 1394,590) 38.402 (356.188) {116,2591 9,023 1107.2361 Other recognised gains and losses Revaluation of tangible fixed assets bX15.thXI Net movement In funds 510.410 38.402 548,812 {116,2591 9.023 1107,2361 Fund balances al 1 September 2020 6.938.170 70.952 7.CIJ9.122 7.054.429 61,929 7,116.358 Fund balances at 31 August 2021 7.448.580 109.354 7.557.934 6.938.170 70.952 7.009,122 The statement of financial acbviknes indudes all gains and losses recognised in the year. All income and expendilure derive from continuing actiwtwd. The statement of financial activib'es also tsjmplies wrth the requirements for an in￿rne and expenditure account under the Companies Act 2006. 12- Do¢uSi9n Envdope10'. 1DF3C13E4DE24647-813&02B44D81671g AUTISM ANGLIA BALANCE SHEET ASAT31AUGUST2021 2021 2020 Notes Fixed assets Tangible assets 13 8,248.369 7,223,591 Current assets Debtors Cash al bank and in hand 14 1.246.429 326.611 784.683 575.872 1,573.040 1.360.555 Creditors: amounts falling due with•n one year 16 11.918.420} (1.166.515} Nel current {li8ts'1itiesyassets (345.380) 194.040 Total assets less current Ilabillties 7.902.989 7,417,631 Creditor5: amounts falling due after more than on• year 17 (345.055) {408.5091 Net assets 7.557.934 7,009.122 Income funds Reslricled funds- general 18 109.354 70,952 Designated funds General unTeslricted funds 19 8.248,368 1799,7881 7.223,591 1285,4211 7,448,580 6,938,170 7,557,934 7,009,122 The direclors a¢knO￿edge their reswnsibditbes for complwng with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of finanoal stslemenls. 25-02-22 The financial slalements were approved by the Trustees on ......................... Oo¢u*Mdby'. A C E Beevers, Trustee J B M¢Elhlnney ACA. Trustee Company Registration No. 03407778 13- Oocusign Envelcp8 10." IOF3C13E40E24647-813&02B440816719 AUTISM ANGLIA STATEMENT OF CASH FLOWS FOR THE YEAR ENDED 31 AUGUST2021 2021 2020 Notes Cash flows Irom operating actlvities Cash generated fromllabsorbed by) operations 25 95.920 {11.107) Investing activitiès Purchase of tangible fixed assels Proceeds on disposal of tangible fixed assets {267.7601 134.877) 1.753 517,036 Net Cash {used Inllgenerated from investing activities {266.¢XJ71 482.159 Financing adivities Repayment of bank loans {79.1741 {402.304} N¢t ¢a$h used in financing activities (79.174) 1402,3041 Ngt (decraa$e)lincrease in cash and cash •quival•nts (249,261) 68,748 Cash and cash equivalents al beginning of year 575.872 507.124 Cash and cash equivalents at end of year 326,611 575,872 14- Docusqn Envelo￿10.. 1DF3C13E4LW4547-B13fp02B44DB16719 AUTISM ANGLIA NOTES TO THE FINANCIAL STATEMENTS. FOR THE YEAR ENDED 31 AUGUST 2021 Accountlng polities Charity Inforn)atSon Autism Anglia is a private company limited by guaranle? incorporated in England and Wales. The registered office is 59 North Hill, Colchester. Essex, C01 IQF. In the event of the eharity being wound up, the liability in respect of the guarantee rs limited to £10 per m8mber of lh8 tharity. 1.1 Accounting convention The financial slalemenls have been prepared in accordance with the Companies Act 21)06. FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland. ('FRS 102,1 and the Charities SORP "Accounting and Reporting by Charities= Stslement of Recommended Practice applicable lo charities preparing their accounts in accordance with the FinanrAal Reporting Stsndard applicable in the UK and Republic of Ireland (FRS 102)" (effective 1 January 2019). The Charity is a Public Benefit Entity as defined by FRS 102. The financial statements are prepared in stediTrJ. tpthich is the functional ujrrency of the Charity. Monetary amounts in these financial ststements are rounded to the neare$t £. The financial slalements have been prepared under the historical c051 convention, fflodrfied to include the revaluation of freehold properties and to include investment properb.es and certain financial instruments al fair value. The principal accounting poliae5 adopted are sel out below. 1.2 Going ¢on¢em Al the time of approving Ihe financial slalements. the Twslees have a reasonable expectstion that the Charity has adequate resources lo contir¢ue in operational existenc* for the foreseeable future. Thus the Trustees continue lo adopt the going concern basis of accounting in preparing the financial stalements. As with most voluntary seclor organisations the going concem basis used for preparing these financial statements is dependent urK)n obtaining ￿ntinUed funding to provide the necessary working capitsl for the general running of the charity. The trustees are Wofking hard to obtain the funding required lo continue the wide range of services offered. On this basis. the charty consider it appropriate to prepare the financial statements on the going concern basis. Please see further detsils in our ￿ServeS policy within the Trustees Report. The Trustees are working hard to obtain funding required to continue the wde range of services offered and they are constantly reviewing the services provided to ensure that they continue to be providod on a cost effective basis. 1.3 Charitable fund5 Unre51ricted fund$ are available for use at the disLYetion of the Trustees in furtherance of their charitsble objectives. Reslricted fijnds are subject to specific conditions by donors as to how they may be used. The purposes and uses of the restricted funds are set out in the notes lo the financial stslements. Endowment funds are subject lo speafic conditions by donors that the capital musl be maintsined by the Charity. 1.4 Income Income is recognised when the Charity is legdly entitled lo rt after any perfomance conditions have been mat. the amounls can be measured reliably. and it is probable that income will be received. 15- uoEu>ign ￿t￿￿pe Iv.. IvrJbiJt-qVtk4ty41•lJbllU4b44L*SlbllY AUTISM ANGLIA NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2021 Accounllng pollcigs (Continued} Cash donations are rec4)gnised on ￿Ceipt. Other donations are recogni5ed once the Charity has been notified of the donation, L*nless ￿rfOrManCe conditions require deferral of the amount. Income tsx recL)ver8ble in relation lo donalions received urKler Gift or deeds of covenant is recogntsed at the lime of the donation. Legacies are recognised on receipl or otherwise rf the Charity has been notified of an impending dislribulion, the amount is known. and receipt is expected. If the amount is not knovm. the legacy is treated as a contingent asset. Gifts in Kind are recognised at open market value on Ihe date of receipl. Grant income is recognised when the Charita￿e company is legally enlided to it after any performance conditions have been mel. the amounts can bè measured reliably. and it is probable that incorne will be received. 1.5 Expendtture All expenditure is accounted for on an accruals basis and has been classified under headings that aggregate costs related lo that Calegory. Where costs such as head office can not be directly attributed lo particular headings they have been allocated to activities on a basis consistent with the use of resources. The costs of generating funds Ifundraisingl include the costs of generating voluntary income. The costs of Charitable A¢tivibes comprise of all the resources applied by the charity in undertaking ils work to meet ils Charitable objecls as opposed lo the costs of raising funds and govemance. Governance costs represents expenditure incurred in the compliance with ststutory requirements. 1.6 Tangible fixed asset$ Tangible fixed assets are initially measured at cost and subsequenty measured at cost or valuation, net of depreciation and any impaimient losses. Depreciation is recognised so as to write off the cost or Valuat￿)n of assets, less their resKlual values, on a systematic basis over their useful lives on the folk￿ing bases.. Freehold land and buildings Leasehtsld land an(J buildiNJs Fixtures & Fittings Motor vehides 1.0%- 2.5% per annum at a rale commensurate with the peri¢)d of the lease 15% per annum 20% per annum The gain or loss arising on the disposal of an asset is delemiined as the drflerence bets¥een Ihe sale proceeds and the carryFng value of the asset. and is reeognised in the statement of financial activities. 1.7 1mpa1rn￿nt of fixed assets At each reporting end date, the Charity reviews the carying amounts of its tangible assets to determine whether there is any indication thal those asseis have suffered an impaimienl loss. If any such indiGalion exists. the re¢ov8rable amount of the asset is estimated in order to delermine the extent of the impaimient loss (if any). 1.8 Cash and cash equivalents Cash and cash equivalents indude eash in hand, deposits held at call wlh banks. other short-term liquid investments with original malurilies of three months or less. and bank overdrafts. Bank overdraft5 are shown within borrowings in ￿rrent liabilits'es. 16- Docusiqn Env810￿ 10.. 1DF3C13E4oE24647413￿2B44OBl$719 AUTISM ANGLIA NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2021 Accountlng policies (Continued) 1.9 Financial instruments The Charity has elected to apply the provisions of Section 11 'Basic Financial Instwmenls. and Section 12 'Other Financial Instruments Issues. of FRS 102 to all of its financial instruments. Financial instruments are recognised in the Charit*s balance sheet when the Charity becomes paty to the contractual provisions of the instrument. Firi¥iiuldl assets and Ilabililies ale ultsel. willi Ilie iiet amounts weseiile(l iii Ilie fil￿?(1¢11 sidleiii¥nls, whwi there is a legally enforceable right lo sel off the recognised amounts and there is an intention to settle on a net basis or lo realise the asset and settle the liability simultaneously. Basic financlal assets Basic financial assets, which include debtors and cash and bank balances. arg initially measured at transaction price including transacts'on costs and are subsequently carried al amorti5ed cost using the effective interest method unless the arrangement &)nslitute5 a financing tranSact￿n, where the transacts'on is measured at the presenl value of the fvture receipts diswunted al a market rate of interest. Financial assets classified as recervable wlhin one year are nol amoitsed. Basic financial liabilities Basic financial liabilities. including ￿dItorS and bank loans are initially recognise(J at Iransaclion price unless the arrangement constitutes a financing transaction. where the debt instrument is measured at the present value of the fvlure payments discounted al a markel rale of interest. Financial liabilities dassified as payable within one year a￿ not am0￿Sed. Debt instruments a￿ subsequenuy carried al amortised cost, using the effective interest rate meth¢)d. Trade creditors are obligations lo pay for goods or services Ihal have been acquired in the ordinary course of operations from suppliers. Amounts payable are classified as current liabilities Sf payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised inikn'ally at transaction price and subsequenuy measure(l al amortised cost using Ihe effective interest method. Derecognition of financial liabilities Financial liabilth'es are de￿Cognised when the Charl￿S contractual oblKJalions expire or are discharged or cancelled. Critical accounting estimates and judgements In the application of the Charity's accounting Fdicie5. the Trustee5 are required lo make judgements. estimates and assumptions about the caryng amount of assets and liabilities that are not readily apparent from other sources. The eslimales and associated assumplTrons are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these esb"mates. The estimates and underlying assumptions are reviewed on an ongoin9 basis. Revisions to accounting estimates are recognised in the period in which the estsmale is revised where the revision affects only that period. or in the period of the revision and futu￿ peri￿$ Whe￿ the revision affects both current and future periods. The Iruslees have determined that the estimates used during the indepen¢Jent property valuation to be appropriale for. The trustees have also determined Ihal it is appropriate that the school premises is not depreciated as it 1$ dassified as a specialised asset. 17- uocuJign tnveiope Iu.. IUtrJblJÈ-4Ut1-4b41￿lljiATr2l544vlI7blly AUTISM ANGLIA NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2021 Donation$ Unrestrlctsd R•strlcted fvnds fvnds general 2021 Total Unrestricted Restricted funds funds general 2020 Total 2021 2021 2020 2020 Donations and gifts 37.509 4.142 41.651 60.296 15.176 75,472 Donallons and gifts Donations and Gifts 37.509 4,142 41.651 60,296 15.176 75.472 37,509 4,142 41.651 60.296 15.176 75.472 Charitable activities Othor Chariiabl• Total 2021 Totsl 2020 2021 2021 2021 2021 Sates wthin charitable activities Government Grants 3.966.650 6.608.193 13.524 3.821 323 117.003 10.695.667 10.074.074 13.847 203.913 3.966,650 6.621.717 4.144 117.003 10.709.514 10,277.987 Analysis by fund Unrestricted funds Restrirted funds- general 3.867.572 6.621.717 99.078 4.144 117.1x13 10.610,436 10,277,987 99.078 3.966,650 6,621,717 4.144 117.003 10,709,514 10.277.987 The Government Grant income ￿1 relates to the Coronavirus funding provided by the govemment to support businesses and charities. 18- ljocusign Envèicpe ID." IDF3C13E4DE24647-B13M28440816719 AUTISM ANGLIA NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2021 Charitable actfvllle$ (Continued) For the year •ndod 31 August 2020 Adult S•￿1￿$ O¢h Chatiilblg Total 2020 Sales within charitable activitses Govemment Granis 3.434.469 6,530,457 2.555 180.415 11.561 14.365 97,587 10,074,074 6,578 203.913 3,437.024 6.710.872 25.926 104.165 10,277,987 Analysis by fund Unrestricted funds 3.437.024 6,710,872 25,926 104.165 10,277,987 Other incomo Total Unrestricted funds 2021 2020 Nel gain on disposal of langible fixed assets 172.711 Ralslng funds Unr•$trided funds Total 2021 2020 Fundraisin nd ublici Other fundraising costs 121.057 121.057 19- Oocuslgn ID.. IOF3C13É40EZ-4647-8136￿2￿4408l6?1g AUTISM ANGLIA NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2021 Charitable activities School Ser¥ices 2021 Adult Charltable Ser¥ices Services 2021 2021 Other services 2021 Total 2021 Total 2020 Staff costs Depreeialion Running Costs Share of support costs 2.606.186 S.433.589 100.223 48.496 495.043 938.367 4.356 215.138 4.334 231 11,4CN) 834.334 9.089.247 7,773,124 153,053 215,168 406,734 1,840,375 2.626,515 15,756 13,364 3.205.808 6.420.452 231,103 1,241,068 11,098,431 10,628,171 3.20S.808 6.420.452 231,103 1,241.068 11.098,431 10,628.171 Analysis by fund Unreslr¢cted funds Restricted funds- general 3.140.990 6.420.452 64.818 231,103 1,241,068 11.033.613 10.622.018 64.818 6.153 3.205.808 6.420.452 231.103 1.241,068 11,098,431 10,628,171 For the year ended 31 August 2020 School Seryices Adult Charitsbl• SeThi¢es SeNice$ Other servi¢es Total 2020 Staff costs Depreciabon Running Costs Share of support costs 2,035.744 4.706,006 174.235 32,083 818,674 1.358.569 328 178.944 852,430 7.773.124 8,850 215.168 395.433 2.626.515 13.036 13.364 53.839 3.028.981 6,096.658 232.783 1,269.749 10,628,171 3.028.981 6.096.658 232,783 1.269.749 10.628.171 Analysis by fvnd Unrestricted funds Reslricled lunds - 9ener81 3,022.828 6.096.658 6.153 232.783 1,269.749 10,622.018 6,153 3.028.981 6.096.658 232,783 1,269.749 10.628.171 l)ocuSign Envthope ID.. IDF3C13E4DE24641-B136-02844D816719 AUTISM ANGLIA NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2021 Support Costs Support Governanc• co$1$ costs 2021 Support Govemance costs 2020 Audit fees Govemance costs- other 11.4LK) . 11,400 12,956 12,956 4.356 4.356 408 408 15.756 15.756 13,364 13,364 Analysed between Charitable activities 15.756 15,756 13.364 13.364 Central Business SeTrices (CBS} is the function of Autism knJlia Ihat supports the rest of the organisation. 11 includes HR, IT, FM, H&S and Finance, as well as Execs. An internal charge is made lo the not-for-profit areas. AduA Services IASI. Child Serwces {DCS). aNJ Charilable Services ICS} which is approximately calculaled on turnover for Ihe time being. Note it does not include Fundraising and Markeb'ng. as these we consider not to be supported by any not- for-profit income from LA or CCH and this cost sits in CS. to fvnd new initiatives or supplement existing services that need something above and beyond. Trustees None of the trustees lor any persons ￿nnected with them) receNed any remuneration from the charitable company during Ihe year. Ouring Ihfr year trustees were not reimbursed (2020: £2551 for any expenses incurred on behalf of the charitable company. 10 Employees The average monthly number of employees during the year wa5: 2021 Number 2020 Number School Services Aduh Services Central Business Service5 Charitable Services 79 204 12 211 23 10 ToLIl 350 301 21 vubuoiyii Eli￿￿VY¥ iu. IJc*yu-¥r*l￿ laD￿￿O44L￿L%1￿l I¥ AUTISM ANGLIA NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 AUGUST2021 10 Employees {Continuedl Employmenl costs 2021 2020 Wages and salaries Social security costs Other pension costs 8.300,889 563.321 174.975 6,906,748 558.120 308,256 9,039,185 7,773,124 The number of employees whose remU￿ratIOn was £60.IJX) or ftK)re We￿.. 2021 Numbor 2020 Number £60,000 - £70.000 £70,000- £80,000 £80.000- £90.000 11 Exceptional write•offs During the year a number of older balances were rdenbfied that the tharity has elected to write off. These related to old balances within the trade debtors and trade creditors ledgers. Debit balances written off were £246,175 and Credit balances written off were £352,219. The nel impact of this is shown on the face of the ststemenl of Financial Activities. 12 Flbmnce Costs Unrestri¢ted Unrestricted funds funds 2021 2020 Financing costs 14.328) 15,612 Docusign Envdope ID.. 10F3C13E4DE24647-813￿2844o61G7I9 AUTISM ANGLIA NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 AUGUST2021 13 TangSble fixed assets Fleehohl land and buMdlng8 L•aSe1￿Id Flxtur•s and land and buildbri Motor ¥ohl¢l•$ Cost Al 1 September 2020 Additions Disposals Revaluation 9.759.104 184.283 184.777 400.802 5.164 78.313 {112.(XMI 1305.208 504,426 10,849,109 267,760 1417,2121 905.000 J5,¢)00 Al 31 August 2021 10,848.387 77.937 173,907 504.426 11.604.6S7 Depreciation and impairnient Al 1 September 2020 Depreciation charged in the year Eliminated in respecl of disposals 2.676.633 91.412 125.289 350,S82 '6.839 18,320 {112.0041 1305,208} 473,014 31.412 3,625,518 147,983 1417,212) At 31 August 2021 2.768.045 20.124 63.693 504.426 3.356,288 Carrying amount At 31 August 2021 8,080,342 57,813 110,214 8.248.369 At 31 Augusl 2020 7.082.471 59.488 50.220 31.412 7.223.591 Land and buildings with a amount of £3.325.000 were revalued at 31 August 2021 by Fenn Wright. Chartered Surveyors, in¢Jepend&nl valuers not connected with the charitable company. on the basis of market value. The valuation was Prepared in accordance wth the requirements of the RICS Valuation Global SLindards, July 2017. The basis of the valuation was 'Market Value. of the freehold v8C2nt possessK)n inlerest of the indivKlual properb'es. The valuerfs opinion of 'Market Value. primarily derived using analysis of comparabl8 market transactions on am)'s length lem)s. Freehold land and buildings indutles Doucecfoft School at a cost of £6,930.000 ¥vhich ha5 been classified as a specialised asset and is not subject to re-valuation. At 31 August 2021, had the revalued assets been carried al historic cost less aC￿mUlated depreciation and accumulated impairment losses. their carying amount would have been approximately £6,687,000 12020.. £6,594,000) The revaluation surplus is disclosed in rK)te 19, designated fvnds. -23- UOOJ51gn Envoiopo ID.. IDF3C13E40E24647-813fyQ28440816719 AUTISM ANGLIA NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2021 14 Debtors 2021 2020 Amounts falling due within one y•ar: Trade debtor5 Other debtors Prepayments and acctued income 631,975 296,998 317,456 490.021 144.564 150.098 1.246.429 784.683 15 Loans and overdrafts 2021 2020 Bank loans 474.336 553.510 Payable within one year Payable after one year 129,281 345,055 145,001 408,509 The bank loans are S8￿re￿ on all of the assets of the Company and represent 6.38% (2020.. 6.59%) of the value of those assets_ The bank loans are repayable in instalments until 2024. The Company has two bank loans and on each loan the interest payable is at a rate of 1.5% abo￿ base rate. 16 Creditors: amounts falling due within one year 2021 2020 Notes Bank loans Other tsxation and social security Trade creditors Client balance Other creditors Accnjals and deferred incorne 15 129.281 457.985 281.556 192,226 502.718 354.654 145.001 143.961 176.517 192,207 297,424 211,405 1.918,420 1,166.515 Client balances are represented by monies held a5 part of cash at bank. 17 Croditors: amounts fallin9 due after more than on8 y9ar 2021 2020 Notes 8ank loans 15 345,055 408.509 -24- ÉnW2r*D.. IC*x1*40É24647413W2W￿llTl9 AUTISM ANGLIA NOTES TO THE FINANCIAL STATEMENTS ICONTINUEDI FOR THE YEAR ENDED 31 AUGUST2021 18 R•*trict*dfuttds Flovement JI Auyutsl s¢￿01 servKes 36ffi12 25J17 1.7WJ 11. 1.416 20.711 (20.7261 a2.$￿ 144.092) 2.907 (1.9701 41,284 68.070 15.574) 1479) 31.6rJ 937 Famty 61.929 15.076 (6,tlS3) 70.952 103.220 {64.8161 109.354 SchoDI Swvicqs Ofthe s99rega￿ £41.284 bthrte a5 at 31 AwJu512021. £1.051 i5cth avadabletobe aganst a gath woject and £12.￿ ￿ ordy availatlo to gains1 the H3￿yA￿eMur0S (Lwjtdoty rday ery1p¥r￿i) woied. The remainThJ b*arKerslo te useda3a*ist aiyschxjl woiect Ad￿￿SaV¥1£• swt as r*eded Sw IDFJClaE4DEZ4￿74Im￿￿I6T79 AUTISM ANGLIA NOTES TO THE FINANCIAL sTATEME1￿s IcoKllNVEDI FOR THE YEAR ENDED 31 AUGUST 2021 19 Desl9naled funds Ifftfuthds 4fid 31 7031 4.8SS.874 2.899.470 34W7 la)i.(#)91 4.W.742 114.159) 135t.462) 1533.B49 267.7e4) 1147.9831 4.809.519 )5,000 3.438.849 assets rev8lv8lxJ) reseNe 7.755.344 J4,871 1215.168) 1&51.462) 7.223.591 267.780 1147,g831 905.000 8.248,368 Th￿ deggnatÈd rtptE8thtsthÈ nètt￿[¥￿u8 ThÈ pwp)seofd* fu￿ i¥to repwnt sepawety pothon book valw offixed èssetsfw that>wr Docu&"gn Envelope ID." 1DF3C13E40E24647413fr02844DB16719 AUTISM ANGLIA NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2021 20 Analysis of net assets between funds Unrestricted Restrided funds funds 2021 2021 Tolal Unrestricted Restricted funds funds 2020 2020 Total 2021 2020 Fund balances a 31 August 2021 are represented by= Tangible assets Cu￿ent asset Iliabilities} Long term liabilities 8.248.369 8.248.369 7.223.591 7,223.591 {345.380} {345.OSS) 1345.380} 194.040 {345.0551 1408.S09) 194,040 1408,509} 7.557.934 7.557.934 7.009.122 7,009.122 21 Operating lease commltments At the reporting end date the Charity had outstanding commitm8nts for fulurg minimum ￿ase payments under nOn￿ncelIable operating leases. which fall due as folknws." 2021 2020 Within one year Between and five years In over five years 205.220 648.929 133.333 126.925 289.092 273.391 987.482 689,408 22 Related party transadions Remuneration of key management personnel The reff¥Jneration of key managemfrnt porsonnel is as fdiows. 2021 2020 Aggregate compensation 296.050 299,905 There are no related party transactions that requi￿ disclosure in either 2021 or 2020 -27- LlbJWth¥II Lli¥VlVVV Iv. lyr￿￿ ivr i¥ AUTISM ANGLIA NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2021 23 Penslon note The company operales a defined ￿nSiOn conlribulion scheme. The assets of the scheme are held separately frorn those of the company in an independently administered lund. The charge for pension cost represents contributions payable by the company lo the fund and amounled to £174.975 {2020: £308,000). Contributions lotalling £36,33512020.' £34.587) were payable to the fund at the year end and are includetj in creditors. Pension contribut￿$ by Ihe compally in respect of higher paid employee5 tolalled £11.542 (2020.. £11.2421. 24 Subsidiari05 These financial statements are separate Charity financial State￿￿nIS forAutism Anglia. Detaits of the Charity's subsidiaries at 31 August 2021 are as follows: Name of undertaking Country of incorporation Nature of buSineT￿ Class of shares held % Held Dlrect Indirect Autism East Limited ALrtism Essex Limited Autisrn Norfolk Limited Autisrn Suffolk Limiled East Anglian Autisbc Limited Anglian Aulisti¢ Society Limited The E851 Anglian Autisti Society The Essex Aulistyc Soci8ty England Englar England England England England Domiant Domanl Domiant Domianl Dormanl Ordinary Ordinary Ordinary Ordinary Ordinary 100.1)O 100.00 10000 100 00 100.00 England Domiant Limited by guarantee Limited by guarantee Limited by guarantee Limited by guarantee 100.C4J EnglaThJ Dormant 100.LM) Dormant 100.1)0 Norfolk Autistic Society England Dormant 11)0.00 The registered office of all of the above companies is 59 North Hill. Colchester. C01 1QF 25 Cash generated frorn operations 2021 2020 Surpluslldefiutl for the year 1356,188) 1107,2361 Gain on disposal of tangible fixed assets Depreoalion and impairment of tangible fixed assets Adjustn*nt on disposal of property 11.7541 147.983 1172.7111 215,168 7.137 Movements in working capital: Ilncrease) in dgblors Increase in creditors {461.746} 767,625 16.4901 53,025 Cash generated froml{absorbed by) operations 95.920 {11,1071 -28- Docu5vJn ErNebpe10.. 10F3C13E40E24647-813￿2B44DBl671g AUTISM ANGLIA NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2021 26 Anatysis of changes in net debt At 1 Septeml>v C•sh fl¢M5 At 31 August 2021 Cash at bank and in hand 575,872 {249,261 } 326.611 Loans falling due within one year Loans falling due after more than one year {145,001) 1408.509) 15.720 63.454 (129.2811 1345.0551 22.362 {170.087} 1147.7251