OpenCharities

This text was generated using OCR and may contain errors. Check the original PDF to see the document submitted to the regulator.

2023-08-31-accounts

Charity registration number 1063717

Company registration number 03407778 (England and Wales)

AUTISM ANGLIA

ANNUAL REPORT AND FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 AUGUST 2023

AUTISM ANGLIA

LEGAL AND ADMINISTRATIVE INFORMATION

Vice Presidents S Baron-Cohen
T Blofeld
J Sparkes
Trustees and Directors ACE
Beevers
S J Pittuck
A Eley
CN Rowe
D G Burrage
J Barker
JB McElhinneyACA
N P Hodgetts
H M McGuckin (Appointed 23 January 2023)
Chief Executive Officer J McQuiggan (Appointed 7 August 2023)
Secretary H Swift
Charity number 1063717
Company number 03407778
Registered office 589 North Hill
Colchester
CO1 1QF
Auditor LB Group Limited (Stratford)
1 Vicarage Lane
Stratford
London
England
E15 4HF
Bankers The Royal Bank ofScotland
45 Head Street
Colchester
C01 iNW
Solicitors Goody Burrett LLP
St Martins House
63 West Stockwell Street
Colchester
CO11HE

AUTISM ANGLIA

CONTENTS

Page
Trustees’ report 1-9
Statement of trustees’ responsibilities 10
Independent auditor's report 11-13
Statement of financial activities 14
Balance sheet 15
Statement of cash flows 16
Notestothefinancialstatements 17-34

AUTISM ANGLIA

----- Start of picture text -----
TRUSTEES’ REPORT (INCLUDING DIRECTORS’ REPORT)
FOR THE YEAR ENDED 31 AUGUST 2023
----- End of picture text -----

Principle risks and uncertalnties

The trustees maintain a risk register, which is reviewed by the senior management team and the trustees to ensure that the charity understands the potential risks. This is achieved by:

The trustees, who are also directors of the Company for the purpose for the purposes of the Companies Act, have pleasure in representing their report and financial statements for the year ended 31 August 2023. The chanity's address, ils trustees and advisers are shown on Legal and Administration information

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 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)” (as amended for accounting periods commencing from 1 January 2019)

The information on pages 15 to 35 form an integral part of this report.

----- Start of picture text -----
-1-
----- End of picture text -----

AUTISM ANGLIA

TRUSTEES’ REPORT (INCLUDING DIRECTORS’ REPORT} (CONTINUED)

FOR THE YEAR ENDED 31 AUGUST 2023

Charitable objectives, activities and public benefit

The charitable company is established for the public benefit for the education, treatment, welfare and care of people with autism whether or not these conditions are associated with other disabilities.

Vision:

To create an accepting society where autistic people are understood, able to access opportunities and fulfil their potential.

Objectives:

Values: We are more powerful when we empower each other.

P: Person centred

R: Respect for all

The trustees have paid due regard to guidance issued by the Charity Commission in deciding what activities the charitable company should undertake.

Employment policies

The Charity operates within prescribed personnel and employment policies. The Charity develops procedures which are most appropriate to the circumstances within which it operates. Training, career development and promotion policies provide equal opportunities for all amployees.

-2-

AUTISM ANGLIA

TRUSTEES’ REPORT (INCLUDING DIRECTORS’ REPORT} (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2023

Employee Involvement

The Charity continues its practice of keeping all employees informed on matters affecting them so that a common awareness amongst all employees is developed. Where applicable, the Charity consults employees or their representatives on a regular basis so that the views of employees can be taken into account in making decisions that are likely to affect their interest.

Employment of disabled persons

It is Charity policy to permit, wherever practicable, the employment of disabled persons and to provide appropriate opportunities for their training, career development and promotion. Where employees have became disabled in the service of the Charity, every effort is made to rehabilitate them in their former occupation or in some suitable alternative.

Pay policy for senior staff

The pay of senior staff is reviewed by the remuneration committee and reflects market conditions for the Third Sector and the prevailing financial climate.

Health & Safety

The Charity has issued a policy statement on its commitment to a safe working environment for all employees and service users and hasa full time Health & Safety Officer in its employment.

Volunteer contributions

The Charity has a small, but growing numberof general volunteers who support and promote the Chanty with the fundraising events and promotional activities that are held each year. A steering group of volunteers on the Autism Spectrum are helping to make all our events more inclusive and autism friendly.

Strategic Report

In the year ended 31 August 2023, the Charity continued to face difficult operating conditions and significant financial challenges. This meant that for a large proportion of this financial year, strategic management of the charity's objectives were difficult to deliver. To improve this, work has taken place to enhance our operating model and with cashflow forecasting and budget setting. The drive for significant Improvements In performance Is stlll ongoing.

During December 2022 the decision was made to closs Lambert House, a residential home based in Norfolk. Various reasons led to the charity making this difficult choice, and we worked with local authorities and the CQC to ensure a smooth transition for the residents. Naturally, this was a difficult period for all involved, including the parents and families of those we support.

One of the biggest challenges faced in the year was the ongoing recruitment need and the over use of agency staff, resulting in increased expenditure. This formed part of an overall annual plan to drive recruitment by finding alternative solutions to filling vacant posts. This is an ongoing challenge across the sector and not specific to Autism Anglia.

Doucecroft school continued to operate well with improved results for pupils, with increased activities and improved curriculum. It has been identified that we have the capacity to increase the number of pupils attending the school and Ofsted have approved a capacity of 100 pupils — a 50% increase.

The Strategic Report was approved by the Board of Directors on 28th May 2024 and is signed on its behalf by the Chairman on Page 9.

----- Start of picture text -----
-3-
----- End of picture text -----

AUTISM ANGLIA

TRUSTEES’ REPORT (INCLUDING DIRECTORS’ REPORT} (CONTINUED)

FOR THE YEAR ENDED 31 AUGUST 2023

Financlal review

Total income for the year ended 31 August 2023 fell to £11,478,225 (2022 - £12,368,604):

Costs remained challenging in the year, due to extemal inflationary pressure, an increase in the minimum wage of 9.7% and a rise in teacher's pay of 5.4%. Overall costs increased to £12,341 ,860 (2022 - £12,253,456), despite the removal of Lambert House operating costs. Actions continues to be taken to improve processes and reduce operating costs where appropriate.

The result of the changss above was an operating deficit of £863,635. (2022 — surplus of £115,148).

There was a net increase in cash at bank to £309,014 (2022 - £72,797}, mainly due to the timing of invoicing school fees — now before the start of the new term.

Overall net assets fell to £7,209,447 (2022 - £8,073,082) with Tangible Assets (mainly freehold land and buildings) of £8,197,250 (2022 - £8,318,288).

-4-

AUTISM ANGLIA

TRUSTEES’ REPORT (INCLUDING DIRECTORS’ REPORT} (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2023

Reserves Policy

In accordance with the Charities Statement of Recommended Practice (SORP) the term "reserves" are that part of the Charity's income funds that is freely available.

This definition therefore excludes restricted funds and that part of unrestricted funds not readily available; specifically income funds which could only be realised by disposing of fixed assets held for Charity use or other amounts that have been designated by the trustees.

In terms of establishing a risk reserve, the work of the Charity can be divided between those activities for which fees are charged (School and Adult Services), at a level that cover revenue costs in full and those activities that rely, in whole or in part, on fundraising.

Although the School and Adult Services form the major part of the Charity’s activities, the provision of those services are not without risk. As indicated under Risk Management, those risks are managed. The expenditure in respect of the non-fee paying part of the Charity’s activities is funded principally by grants and donations with a growing proportion being met by new services. There Is a risk in this araa of expenditure exceeding Income, but this is unlikely to be significant in ralation to the overall activities of the Charity.

The trustees would nomally expect to have at least two months expenditure, which currently amounts to £2,211,000, in cash reserves in order to meet fluctuations in income, current liabilities and unplanned expenditure. At the Balance Sheet date the trustees were aware that although the cash reserves were below this figure the cash flow for the forthcoming year would meet expenditure requirements.

31 August 2023 31 August 2022 £'000's £'000's

(restated)

Unrestricted funds (1,006) (473)

Restricted funds 19 13

Designated funds 8,197 8,318

Total retained funds 7,209 8,073

The deficit on general funds is being financed by bank loans at key points of the year — cash balances generally remain positive - £309k at 31 August 23. An agreement is being finalised with the bank to agree an “authorized excess” to fund cash deficits at 2 key points of 2024 — from when the need for such a facility should csase dus to income growth and cost management.

A full review of historic income and spend against reserves during the year, identified that the Restricted Reserves reported in the financial statements to 31 August 2022 had been overstated, with a corresponding understatement in Unrestricted Reserves. This was as a result of the failure to recognise expenditure of Restricted funds when it arose in the year to 31 August 2022.

The process for managing Restricted Reserves has now changed - restricted income received in the year and not spent in the year is now deferred and included in creditors, rather than accounted for as income and taken to reserves. It is released to income as it is spent.

The charity has continued to improve its financial controls, process and procedures since the year end and this work will continue through 2024. Particular emphasis is being placed on the approach to managing and reporting on the funds held and spent on behalf of the people we support.

-5-

AUTISM ANGLIA

TRUSTEES’ REPORT (INCLUDING DIRECTORS’ REPORT} (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2023

Golng Concern

The trustees recognise the current difficult economic climate. However, based on scenario planning and internal forecasting, and the ongoing support of its banking partners, consider that the Charity will have sufficient liquid funds available to meet its ongoing obligations as they fall due.

Improvements to cash flow and a retum to operating at a surplus within the next financial year will primarily be driven by:

Review of performance against objectives/Strategic Plan

School Services

Pupil numbers during the year at Eight Ash Green were higher than budget. After a positive OFSTED inspection in September 23, the DFE agreed increased PAN from 64 to 100. Pupil numbers are projected to rise to 90 by September 2024. More specialist level children are being referred and consequently fee levels were higher than the budgeted income figure set. As part of this pupil increase, we plan to set up a new provision as a class within Doucecroft for girls with anxiety.

School facilities continue to be reviewed in the light of demands from the Local Authorities with the aim of maintaining the high levels of service that have been built up over the years. Investment is planned for additional classrooms, a new car park and sice entrance to the school site, and an additional serving hatch for the kitchen. These improvements will support the growing number of pupils.

Adult Services

Income for the year fell to £6,348,093 (2022 - £7,304,232) duc to the closure of Lambert House. Operating conditions remained difficult, with significant increases in staff costs due to national minimum wage changes, and on-going recruitment challenges. There was a change in the senior management team towards the end of the year, and a comprehensive improvement programme Is in place to address revenue shortfalls, efficiency and compliance,

----- Start of picture text -----
Fundraising
----- End of picture text -----

Fundraising remained challenging, however, income fell to £134,737 (£2022 - £254,992).

The Charity does not use external fundraisers. All fundraising activities are carried out by the Charity’s own fundraising team ensuring that their actions do not: i) intrude unreasonably on a person's privacy ii) persistently make approaches to solicit or otherwise procure money or other property for the charity iii) place undue pressure on a person to give money or property

The Charity received no complaints during the year about its fundraising activites. The Charity subscribes to the Fundraising Code of Conduct.

Debt

In the previous two years, the Crarity built up a large debt to HMRC for PAYE and National Insurance, due in the first instance to ack of attention during Covid to payment deadlines and latterly due to the cash flow requirements of running the charity.

With the appaintment of our new CEO and Director of Finance, subsequent to the year end there has been more emphasis on the cash position, increasing fee rates and income streams and reducing costs of the charity. This has led to us reaching a Time to Pay agreement with HMRC which will see the outstanding debt cleared by the payment of 24 monthly instalments of £35,000 which commenced in January 2024. Significant work has been done to successfully reduce aged debtors after the year end and continues. Work has continued to improve the management of funds for people we support and client bank accounts and liabilities balance. Work has continued post year end to improve cash management and reporting to appointees. -6-

----- Start of picture text -----
AUTISM ANGLIA
----- End of picture text -----

----- Start of picture text -----
TRUSTEES’ REPORT (INCLUDING DIRECTORS’ REPORT} (CONTINUED)
FOR THE YEAR ENDED 31 AUGUST 2023
----- End of picture text -----

Risk management

The Board of Trustees fully recognises its responsibility for the management of risk, and there is a subcommittee of the Board of Trustees charged with identifying, assessing and minimising the major risks (based on likelihood of occurrence and potential impact) to which the Charity is exposed. At the time of writing, the date for the subcommittee to revisit the Risk Register is being finalised and will become a standing item on the Board’s agenda, and then also for the senior managers to ensure it is under constant review.

The Board of Trustees as a body has undertaken a review of the Risk Register and is able to confirm that the major risks to which the Charity is exposed are properly identified, reviewed and evaluated, and that appropriate systems have been established and maintained In order to mitigate and manage those risks.

The Board considers that the major risks facing the Charity are: maintaining and growing voluntary income; continuing to ensure that government bodies pay appropriate fees for contracted services; keeping vacancies in its Schools and Adult Services to a manageable level; and ensuring that the Charity does nothing that could damage its reputation.

Strategic Plan

The Trustees have approved the new Mission Statement and Strategic Plan for the Charity which sets out the aims and purposes of Autism Anglia, Subsequent to this and as a result of changes in both the economy and Laadership Team, the Strategic Plan is currently being reviewed.

Our Mission Statement is "Working together to put the needs of autistic people at the cant of everything we do*. This mission statement is paramount in strategic decision making, and when evaluating the Charity's Strategic Plan.

The Strategic Plan sets out five key objectives encompassing the working of the Charity:

  1. Meeting the needs ofautistic people and their families,

  2. Transformation and financial sustainability,

  3. Ensuring our specialist services are delivered to the highest possible standard,

4, Developing new and innovative approaches, and

  1. To be a rewarding and safe place to work.

----- Start of picture text -----
Structure, governance and management
----- End of picture text -----

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 wound up, the liability in respect of the guarantee is limited to ten pounds per member of the Company.

Any person is entitled to apply for membership of the Charity which must be in writing and accompanied by payment of the annual subscription. The application is subject to approval by the Board of Trustees. On the 31 August 2023 there were 1 22, which includes 11 honorary members on the Register of the Company, all of whom are entitled to vote.

----- Start of picture text -----
-7-
----- End of picture text -----

AUTISM ANGLIA

----- Start of picture text -----
TRUSTEES’ REPORT (INCLUDING DIRECTORS’ REPORT} (CONTINUED)
FOR THE YEAR ENDED 31 AUGUST 2023
----- End of picture text -----

The Board of Trustees

The Charity's address, its trustees and advisers are given on the Legal and Administrative Information on page 1.

All trustees give their time voluntarily and receive no benefits from the charity, but reimbursement of reasonable and necessary expenses is made available; details are provided in note 8 to the accounts. The Charity bears the cost of the usual Directors’ and Officers’ insurance for the Board and other committee members as authorised by the Articles of Association.

The members of the Charity in general meeting appoint the trustees and in accordance with (Article 32) one third of the trustees retire each year by rotation. The trustees retiring by rotation this year are Janet Barker and James McElhinney.

Trustees who meet formally 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 trustees ithe Board of Directors under Company Law) of up to twelve members (of whom not more than one half shall be non-parent members), who hold office for a term of three years but who may stand for re-election. The Board of Trustees may fill vacancies during the year by appointing trustees themselves, but any trustees so appointed shall remain in office only until the next Annual General Meeting when they shall be eligible for re-election. Otherwise, trustees shall be appointed at a general meeting of the Company.

The trustees also appoint the Chief Executive who is accountable to the trustees for the day- to-day management of the Charity, implementing strategic policy and plans approved by the trustees. They are salaried and not a trustee. 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 rele are shown on the information page at the beginning of these accounts.

Professor Simon Baron-Cohen, Tom Blofeld and John Sparkes MBE are Vice Presidents.

Management of the Charity

The Board of Trustees having approved the annual budget, which incorporates the agreed strategic plan, delegates the day-to-day management to 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 Chief Executive and the Director of Finance are responsible for ensuring the financial reporting to the Board of Trustees is timely and accurate.

The actual outcome is monitored by the Board at sach of the bi-monthly mestings.

The Trustees of Autism Anglia give of their time freely and no Trustee received any remuneration in the year.

The list of trustees that acted in the year are:

ACE Beevers S J Pittuck A Eley CN Rowe D G Burrage {Retired March 2024) = J Barker JB McElhinney ACA N P Hodgetts H M McGuckin

-8-

AUTISM ANGLIA

----- Start of picture text -----
TRUSTEES’ REPORT (INCLUDING DIRECTORS’ REPORT} (CONTINUED)
FOR THE YEAR ENDED 31 AUGUST 2023
----- End of picture text -----

Trustee Inductlon and training

All new trustees receive a comprehensive Trustees’ Manual and pursue an induction programme. Additionally, individual trustees may undertake specific training in a particular aspect of their Trusteeship. Training on Safeguarding as required by the relevant bodies, which includes Keeping Children Safe in Education along with Safeguarding of Adults. As part of their induction all Trustees are DBS checked before being allowed on site visits.

As the Charity cares for vulnerable children and adults, all Trustees and School Governors submit to Disclosure & Barring Service enhanced checks on being elected.

An audit of trustees’ individual skills is regulady conducted. This process has ensured that the Board maintains an appropriate mix of experience and expertise. Current trustees cover a wide range of experiences, including commercial business, local government, education, accountancy, nursing, social services, financial management, and of course parents of Individuals with autism.

Related companies

The Charity had nine wholly owned subsidiary companies at 31 August 2023 (2022: 9), the details of which are fully disclosed in note 23 to the Accounts.

Annual General Meeting

The next Annual general mesting of the Charity will be hald at a date to be advised to the Members.

Disclosure of information to auditor

So far as each trustee is aware, there is no relevant audit information (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 trustee has taken all the steps {such as making enquiries of other trustees and the auditors and any steps required by the trustee'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 information and to establish that the Company's auditors are aware of that information.

The trustees’ report, including the strategic report, was approved by the Board of Trustees on 28 May 2024

AC E Beevers Trustee

----- Start of picture text -----
-9-
----- End of picture text -----

AUTISM ANGLIA

STATEMENT OF TRUSTEES’ RESPONSIBILITIES

FOR THE YEAR ENDED 31 AUGUST 2023

The Trustees, who are also the directors of Autism Anglia 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 Accapted 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 far 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.

-10-

AUTISM ANGLIA

INDEPENDENT AUDITOR'S REPORT TO THE TRUSTEES OF AUTISM ANGLIA

Opinion

We have audited the financial statements of Autism Anglia {the ‘Charity’} for the year ended 31 August 2023 which comprise the statement offinancial 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 rasponsibilities 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.

Emphasis of matter

Following on from the audit qualification in the previous year, as per note 26 of the financial statements we draw attention to the prior period adjustment relating to a transfer between restricted and unrestricted reserves of £215,623 relating to projects completed in 2022 that had previously been restricted. The subsequent prior year adjustment has been included based on the charity's ongoing review and assessment of restricted funds as per their requirements. Our opinian is unmodified in respect of this matter.

Conclusions relating to going concem In auditing the financial statements, we have concluded that the Trustees’ use of the going concem 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 collactively, may cast significant doubt on the Charity’s ability to continue as a going cancern for a period of at least twelve months from when the financial statements are authorised for issue. Our responsibilities and the responsibilities of the Trusteas with respect to going concem 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 raquired 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 ta report that fact.

We have nothing to report in this regard.

----- Start of picture text -----
-1-
----- End of picture text -----

AUTISM ANGLIA

INDEPENDENT AUDITOR'S REPORT (CONTINUED) TO THE TRUSTEES OF AUTISM ANGLIA

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:

Responsibilities of Trustees

As explained more fully in the statement of trustees' responsibilities, the trustees, who are also the directors of the charitable company for the purpose of company law, are responsible for the preparation of the financial statements and for bring satisfiad that they give a true and fair viaw, and for such intamal control as the trusteas datarmine is nacessary 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 charitable company’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 ralevant 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 ahways 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.

The extent to which our procedures are capable of detecting irregularities, including fraud, is detailed below.

----- Start of picture text -----
Our approach to identifying and assessing the risks of material misstatement in respect of irregularities, including
fraud and non-compliance with laws and regulations, was as follows:
The engagement partner ensured that the engagement team collectively had the appropriate competences, capabilities
and skills to identify or reccgnise non-compliance with applicable laws and regulations;
© We identified the laws and regulations applicable ta tha charity through discussions with trustees and other
management, and from our commercial knowledge and experience of the charities sector;
® We focused on specific laws and regulations which we considered may have a direct material effect on the financial
statements or the operations of the campany, Including the Companies Act 2006, Charities Act 2011, taxation
legislation, data protection, anti-bribery, employment, environmental and health and safety legislation;
© We assessed the extent of compliance with the laws and regulations identified above through making enquires of
management and inspecting legal correspondence; and
 Identified laws and regulations were communicated within the audit team regulary and the team remained alert to
instances of non-compliance throughout the audit.
----- End of picture text -----

----- Start of picture text -----
We assessed the susceptibility of the charity's financial statements to material misstatement, including obtaining an
understanding of how fraud might occur, by:
© Making enquiries of management as to where they considered there was susceptibility to fraud, their knowledge of
actual, suspected and alleged fraud; and
Considering the internal controls in place to mitigate risks of fraud and non-compliance with laws and regulations.
----- End of picture text -----*

----- Start of picture text -----
-12-
----- End of picture text -----

AUTISM ANGLIA

INDEPENDENT AUDITOR'S REPORT (CONTINUED) TO THE TRUSTEES OF AUTISM ANGLIA

A further description of our responsibilities is available on the Financial Reporting Council’s website at: https:/Avww.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 se that we might state ta the charity's trustees those matters we are required to state to them in an auditors’ 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.

Richard Lane (Senior Statutory Auditor) for and on behalf of LB Group Limited (Stratford)

28 May 2024

Chartered Accountants

Statutory Auditor 1 Vicarage Lane Stratford London E15 4HF

LB Group Limited (Stratford) is eligible for appointment as auditor of the Chantty by virtue of its eligibility for appointment as auditor of a company under section 1212 of theCompanies Act 2006.

-13-

AUTISM ANGLIA

STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 31 AUGUST 2023

Unrestricted Restricted Total Unrestricted Restricted Total
funds funds funds funds
(restated) (restated)
2023 2023 2023 2022 2022 2022
Notes £ £ £ £ £ £
Income from:
Donations 3 134,737 - 134,737 48,899 206,093 254,992
Charitable activities
School Services 4 4,500,262 49,014 4,549,276 4,507,016 34,569 4,541,585
Adult
Services 4 6,208,366 139,727 6,348,093 7,304,232 - 7,304,232
Charitable Services
4 446,119 - 446,119 267,795 - 267,795
Total income 11,289,484 188,741 11,478,225 12,127,942 240,662 12,368,604
Expenditure on:
Raising funds 5 126,375 - 126,375 123,794 - 123,794
Charitable activities
6 42,023,214 149,841 12,173,055 11,974,683 121,795 12,096,478
Finance Costs 10 42,430 - 42,430 33,184 - 33,184
Total resources expended
12,192,019 149,841 12,341,860 12,131,661 121,795 12,253,456
Net (outgoing)/incoming
resources before transfers
(902,535) 38,900 (863,635) (3,719) 118,867 115,148
Gross transfers
between funds 32,929 {32,929} - 215,623 (215,623) -
Net (expenditure)/income
forthe year/
Net movement infunds (869,606) 5,971 (863,635) 211,904 {96,756) 115,148
Fund balances at 1
September 2022 8,060,484 12,598 8,073,082 7,848,580 109,354 7,957,934
Fund balances at 31
August2023 7,190,878 18,569 7,209,447 8,060,484 12,598 8,073,082

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

All income and expenditure derive from continuing activilies.

The statement of financial activities also complies with the requirements for an income and expenditure account under the Companies Act 2006.

-14-

AUTISM ANGLIA

BALANCE SHEET AS AT 31 AUGUST 2023

2023 2022
(restated)
Notes £ £ £ £
Fixed assets
Intangible assets 11 - 70,085
Tangible assets 12 8,197,250 8,248,203
8,197,250 8,318,288
Current assets
Debtors 13 2,402,039 2,052,720
Cash at bank and in hand 309,014 72,797
2,711,053 2,125,517
Creditors: amounts falling due within one
year 15 (3,182,499) (1,513,810)
Net current (liabilities /assets (471,446) 611,707
Total assets less current liabilities 7,725,804 8,929,995
Creditors: amounts falling due after more
than one year 16 (516,357) (856,913)
Net assets 7,209,447 8,073,082
Income funds
Restricted funds - general 17 18,569 12,598
Unrestricted funds
Designated funds 18 8,197,250 8,318,287
General unrestricted funds (1,006,372) (257,803)
7,190,878 8,060,484
7,209,447 8,073,082

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 financial statements were approved by the Trustees on 28 May 2024

AC E Beevers, Trustee

JB McElhinney ACA, Trustee

Company Registratlon No. 03407778

-15-

AUTISM ANGLIA

STATEMENT OF CASH FLOWS

FOR THE YEAR ENDED 31 AUGUST 2023

2023 2022
Notes £ £ £ £
Cash flowsfrom operating activities
Cash generated from/(absorbed by) operations 24
657,933 (54,577)
Investing activities
Purchase of intangible assets - (70,085)
Purchase of tangible fixed assets (97,461) (130,113)
Net cash used in investing activities {97,461} {200,198)
Financing activitles
Repayment ofbank loans (187,682) (135,612)
Net cash used in financing activities (187,682) (135,612)
Net Increase/(decrease) In cash and cash equlvalents
372,790 (390,387)
Cash and cash equivalents at beginning ofyear {63,776} 326,611
Cash and cash equlvalents at end ofyear 309,014 (63,776)
Relating to:
Cash at bank and in hand 309,014 72,797
Bank overdrafts included in creditors payable
withinoneyear - (136,573)

----- Start of picture text -----
-16-
----- End of picture text -----

----- Start of picture text -----
AUTISM ANGLIA
----- End of picture text -----

----- Start of picture text -----
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2023
----- End of picture text -----

----- Start of picture text -----
1 Accounting policies
Charity information
Autism Anglia Is a private company limited by guarantee incorporated in England and Wales. The registered office is
59 North Hill, Colchester, Essex, CO1 IOQF. In the event of the charity being wound up, the liability in respect of the
guarantee is limited to £10 per member of the charity.
1.1. Accounting convention
The financial statements have been prepared in accordance with 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, modified to include the revaluation
of freehold properties and to include investment properties and certain financial instruments at fair value. The principal
accounting policies adopted are set out below.
1.2 Going concen
At the time of approving the financial statements, the | rustees 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.
As with most voluntary sector organisations the going concem basis used for preparing these financial statements is
dependent upon obtaining continued funding to provide the necessary working capital for the general running of the
charity. On this basis, the charity consider it appropriate to prepare the financial statements on the going concern
basis. Please see further details in our reserves policy within the Trustees Report.
The trustees recognise the current difficult economic climate. However, based on scenario planning and intemal
forecasting, and the ongoing support of its banking partners, consider that the Charity will have sufficient liquid funds
available to meet its ongoing obligations as they fall due.
Improvements to cash flow and a return to operating at a surplus within the next financial year will primarily be driven
by:
® Growth in pupil numbers at the school
Improvements to fees charged within the School and Adult Services
® Changes in the structure of the organisation
© Addressing loss making services
 Recovery of overdue debts
1.3. Charitable funds
Unrestricted funds are available for use at the discretion of the Trustees in furtherance of their charitable objectives.
Restricted funds 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 to the financial statements.
Endowment funds are subject to specific conditions by donors that the capital must be maintained by the Charity.
-17-
----- End of picture text -----

----- Start of picture text -----
AUTISM ANGLIA
----- End of picture text -----

----- Start of picture text -----
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 AUGUST 2023
1 Accounting policies (Continued)
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. Income tax recoverable in relation to
donations received under Gift Aid or deeds of covenant is recognised at the time of the donation.
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.
Gifts in Kind are recognised at open market value on the date of receipt.
Grant income is recognised when the charitable company 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.
1.5 Expenditure
All expenditure is accounted for on an accruals basis and has been classified under headings that aggregate costs
related to that category. Where costs such as head office can not be directly attributed to particular headings they
have been allocated to activities on a basis consistent with the use of resources.
The costs of generating funds (fundraising) include the costs of generating voluntary income.
The costs of Charitable Activities comprise of all the resources applied by the charity in undertaking its work to meet its
Charitable objects as opposed to the costs of raising funds and governance.
Govemance costs represents expenditure incurred in the compliance with statutory requirements.
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 recagnised so as to write off the cost or valuation of assets, less their residual values, on a systematic
basis over their useful lives on the following bases:
Freehold land and buildings 1.0%- 2.5% per annum
Leasehold land and buildings at a rate commensurate with the period of the lease
Fixtures & Fittings 15% per annum
Motor vehicles 20% per annum
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 statament offinancial activities.
1.7 Impairment of fixed assets
At each reporting end date, the Charity reviews the carrying amounts of its tangible and intangible 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}.
- 18-
----- End of picture text -----

----- Start of picture text -----
AUTISM ANGLIA
----- End of picture text -----

----- Start of picture text -----
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
----- End of picture text -----

----- Start of picture text -----
FOR THE YEAR ENDED 31 AUGUST 2023
1 Accounting policies (Continued)
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 lass, 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 liabiity 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.
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 methad.
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 tlabilities
Financial liabilities are derecognised when the Charity’s contractual obligations expire or are discharged or cancelled
-19-
----- End of picture text -----

AUTISM ANGLIA

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2023

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 consKlered to be relevant. Actual results may differ from these estimates.

The estimates and undenying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised In the period in which the astimate 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.

Key judgements around property valuations

The trustees have determined that the estimates used during the independent property valuation to be appropriate. The trustees have also determined that it is appropriate that the school premises is not depreciated as it is classified as a specialised asset.

The basis of the valuation was ‘Market Value’ of the freehold vacant possession interest of the individual properties.

The valuer's opinion of Market Value’ was primarily derived using analysis of comparable market transactions on arm's length terms.

The trustees have determined that it is more appropriate for the business to recognise income and costs in three categories in 2023 as opposed to four previously. This has been shown on the face of the SOFA and the corresponding notes,

It has also been determined that it is appropriate for an impairment charge to be made in relation to the client service accounts that remain in a debtor position at the year end. These balances have been fully provided for uniil clarity on the amounts recoverable is obtained.

3 Donations

Unrestricted Unrestricted Restricted Total
funds funds funds
general
2023 2022 2022 2022
£ £ £ £
Donations and gifts 134,737 48,899 206,093 254,992
Donations and gifts
Donations and Gifts 134,737 48,899 206,093 254,992
134,737 48,899 206,093 254,992

-20-

ed j

1 Zz > Oo 90 Cc zAcpr,® on oO aa~~ im -— 2 3 ie zs w wn a3y Bw 8 5= lmi 4 2 as @ = ea <~ Oo ages =. a 4 2 eas Ss he mo Pd ages E 2 am @ 3”g sS C3)| 2s5 = > a ® m > a is)=G04 5= 5 Qoeo> o mm ~ = 8S m NO 2 ~ oo is) [e) z a g zc EN EN Es 3 Hut Bl/ad is ¢ = iad 2 Oo 2 2 NO ow to 8 x ~I 2 ~I BR mo & N o>] mm ow g ar 2 2 o i) g 7 & © & & Qo “Ww Qo 8 wo nN ive) iS] w “OD Ww fh w& 99 28 ia ib ioJ 8[8] zxr) m@ @ & 2=23 o1 oO m 8 gw [ee]Se &w bp SOM b S Py oo p ros) Bw s ces) -a ON es] hm w B =a - cs ES 3 A es g g =|] RN = » 2 a2183° [oiBo wkX 8a 32r=] N x N o * Ww w Ww oe b= a= b= N N N 4 WwW w w nh N 1 N i) mm NM ao 33 oONO NRra) NOa acts nn as ™ n sy wy sy r=} oaa© oamiS SB iS = g = o| 2s o Kon)areBR | OwgeaD DNN)= mo ryB Py=Ey

AUTISM ANGLIA

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2023

§ Raising funds

Fundraising and publicity Other fundraising costs

----- Start of picture text -----
Unrestricted Unrestricted
funds funds
2023 2022
£ £
126,375 123,794
126,375 123,794
----- End of picture text -----

-22-

NO' Ny

|»
Fo)
w
SB}
fo)
g||acCpb
®
3
5
23 8
a25
aa
a2 oF
>
a-as
a?
®
d
a
=
»
a
w
Oo
NO
a w
ow
NON|»
oO
Ww
&
fom)
g|oDOMW
Toco F
&3%3 >
aa 88
—O
yp 2
Zora
co 80
Bas
a
8
a
w
2
on
=)
~
[o>]
>
fon)
Ww
~
~~
1
Or
@|ann
29
23
o=
wa
o
nN
mens
oo|ann
29
23
o=
wa
o
nN
mens
oo|o
oO
z
Fy
s
oa
®
ry
s
=
&|nz
Oo 90
a =
~~ im
w
=
|/™
og
<
=
=
mn
zs
5
2
m2
z
[6
Qo =
~
pb
= &
¢
Qo >
5
4
o
mm
7
z
om
S
8 3
w
ie)
fe)
z
|
—
z
Cc|>
Cc
4
—
wn
§
>
=<
96
-
pb| |---|---|---|---|---|---|---|---|---|---| |go
~~
=
-
wo
$)|
~N||2
-
- Cc
NN
> 2
Ea
w|2
~
=
al
ce]
on
~|vl
a
[ae]
@
w
N
N
~
8
Ww
ss ~
i|nw
o
w
mowoa|2§
oF
oO
a
oa||m
i=)
—|| |||||||oz|||| ||
Fo]
NO
i=)||.
©
No
c=)|[a
Fo)
NR
Oo|.
bh ah
SES
QD Ow|N|my
28
o®
an
a|||| |||'||2 oo
»
OWN|KR
mow||||| |Ss)
an
~“s
wo
oO
a||os|nN
ac
hf —
os
@N
=|N
Sao |
&
So
n|=
3s
tio
a2
- BO
in © ®
uh ©
en||ny ot
oo
Y|||| |||||||oO|||| |&
cov)
No
“i
=
w
N
2
oO)
N
@
No
can)
ao||w
o
WwW ©
iulod
am
Nh
Oo w
oOo @®
@
ao
Co Ww
OD
mw
om
m NO|w
[o>]
N
“i
=
w&
a|
D>
o>]
N
id
i)
Oo
Co|N
cop]
g
oO wo
POH
fh OD
WO wn
~~ OH
>
os
oO
a
ow=
Moz
non
Now
rr NON ©|we
o
nN
m BDa
Os
o
NO
mw|22
a 8
oo
a
a
2c
a7
ty]
wa
o
$9|||| |iN
8
.
£
bh
|
w
&
Ss||-
8
=
£
1 ob
.
wo
&
S|-
w
B|88i8
=
aw
Se
£/a&S828
bh
Soe= &
|.
EA
k
8
S
2
D||NR
R
mh
w|p
28
oO =
o
fp
age
oOo
$3
23
a|||| |oO
wo||oe
1
©|[oe]
wo|N
Dp
1
>
1|&
far]||||| |am
N
oO
g
£
cy
“sl
fot)||a
=>
=
©
NWS
o>
“OD
Ooo
nw|a
N
len]
8
s
£
sl
foe)|NS
x
N=
mm wm
wBnos
oh ND ©
aos ®
oooo|m|moo
o °
NB
—||||

AUTISM ANGLIA

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2023

7 Support costs
Support costs Govemance 2023 Support costs Governance 2022
costs costs
£ £ £ £ £ £
Auditfees 23,500 - 23,500 14,000 - 14,000
Govemance costs - 359 359 - 1,756 1,756
23,500 359 23,859 14,000 1,756 15,756

Central Business Services (CBS} is the function of Autism Anglia that supports the rest of the organisation. It includes HR, IT, FM, H&S and Finance, as well as Execs. An internal charge is made to the not-for-profit areas, Adult Services {AS), Child Services (DCS), and Charitable Services (CS) which is approximately calculated on tumover for the time being.

Note it does not include Fundraising and Marketing, 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 fund new initiatives or supplement existing services that need somathing above and bayond.

) Trustees

None of the trustees (or any persons connected with them) received any remuneration from the charitable company during the year.

During the year trustees were reimbursed £1,517 (2022: £196} for any expenses incurred on behalf of the charitable company.

9 Employees

The average monthly number of employees during the year was:

The average monthly number of employeesemployees during the year was:
2023 2022
Number Number
School Services 96 101
Adult Services 186 218
Central Business Services 30 25
Charitable Services 14 20
Total 326 364
Employment costs 2023 2022
£ £
Wages and salaries 8,956,690 8,300,889
Social security costs 651,379 563,321
Other pension costs 191,098 174,975
9,799,167 9,039,185

AUTISM ANGLIA

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2023

9 Employees

(Continued)

The number ofemployees whose remuneration was £60,000 or more were:
2023 2022
Number Number
£60,000 - £70,000 - 1
£70,000 - £80,000 3 2
10 +Finance Costs
Unrestricted Unrestricted
funds funds
£ £
2023 2022
Financing costs 42,430 33,184
11 Intangible fixed assets
Software
£
Cost
At 1 September 2022 70,085
Disposals (70,085)
At 31 August 2023 -
Amortisation and Impairment
At 1 September 2022 and 31 August 2023 -
Carrying amount
At 31 August 2023 -
At31August2022 70,085

-25-

AUTISM ANGLIA

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2023

12. ‘Tangible fixed assets

‘Tangible fixed assets
Freehold land Leasehold land Fixtures anffotor vehicles Total
and bulldings and bulldings Fittings
£ £ £ £ £
Cost
At 1 September 2022 10,846,208 77,937 306,199 504,426 11,734,770
Additions - - 89,970 7,491 97,461
Disposals - - - (186,463) (186,463)
At 31 August2023 10,846,208 77,937 396,169 325,454 11,645,768
Depreciation and impairment
At 1 September 2022 2,861,261 26,964 93,917 504,426 3,486,568
Depreciation charged in theyear 93,226 6,839 48,223 125 148,413
Eliminated in respect of disposals - - - (186,463) (186,463)
At 31 August2023 2,954,487 33,803 142,140 318,088 3,448,518
Carrying amount
At 31 August2023 7,891,721 44,134 254,029 7,366 8,197,250
At 31 August2022 7,984,948 50,973 212,282 - 8,248,203
The carrying value of land included in land and buildings comprises:
2023 2022
£ £
Freehold 7,891,721 7,984,948

Land and buildings with a carrying amount of £3,325,000 were revalued at 31 August 2021 by Fenn Wright, Chartered Surveyors, independent valuers not connected with the charitable company, on the basis of market value. The valuation was prepared in accordance with the requirements of the RICS Valuation - Global Standards, July 2017. It was determined that no valuation was required as at 31 August 2023.

Freehold land and buildings includes Doucecroft School at a cost of £6,930,000 which has been classified as a specialised asset and is not subject to re-valuation.

At 31 August 2023, had the revalued assets been carried at historic cost lass accumulated depreciation and accumulated impairment losses, their carrying amount would have been approximately £6,500,558 (2022: £6,593,784)

The revaluation surplus is disclosed in note 18, designated funds.

-26-

AUTISM ANGLIA

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2023

13 Debtors

13 Debtors
2023 2022
Amounts falling due within one year: £ £
Trade debtors 2,149,917 1,570,339
Other debtors - 150,413
Prepayments and accrued income 252,122 331,968
2,402,039 2,052,720
14 Loans and overdrafts
2023 2022
£ £
Bank overdrafts - 136,573
Bank loans 193,471 338,724
193,471 475,297
Payable within one year 133,064 277,238
Payableafteroneyear 60,407 198,059

The bank loans are secured on all of the assets of the Company and represent 1.84% (2022: 4.24%) 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% above base rate. The company has no formal overdraft agreement in place and the account is in an unauthorised overdraft position at year end.

15 Creditors: amounts falling due within one year

Creditors: amounts falling due within one year
2023 2022
Notes £ £
Bank loans and overdrafts 14 133,064 277,238
Other taxation and sacial security 389,855 397,183
Tradecreditors 446,493 180,774
Client balance 65,884 65,608
Other creditors 99,075 77,583
Accruals and deferred income 2,048,128 515,424
3,182,499 1,513,810

Client balances are represented by monies held as part of cash at bank.

-27 -

AUTISM ANGLIA

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2023

16 Creditors: amounts falling due after more than one year 2023 2022 Notes £ £ Bank loans 14 60,407 198,059 Other taxation and social security 455,950 658,854 516,357 856,913

----- Start of picture text -----
= 12 >
“ 00 ¢c
bY a am o
sme > oO = z = m a
es go
3
ome3 58> g 28a2 ge | xO »>
2 ® =
=Tee3385 o< = 2 2a 8> RZbz Q
eoSB=> &8DooO85 i)FiFaoa 9 a a8 é5a@ 52a aimz om a@=
Qa2aoD » z
s R
a 5 Z
g— wo8 2 : e 2
Zz b
2 2
Ba@ 5 3
ared Q : 5 2
25 23 o5: Cc2 >
n QO
mB 7 g
gs a j ee
Bo >: a
sa 2 a 5
a 2
35.0 . <Z °
a23§ Dae ee
3
2S 23 nm ge 2 9
gs83 w | oilooms wa s 88 3E z
Qe9 2=3 g2 xwis a g =
2H3)228 8fo)32 afk tae) 258 Qa®3 —FSfié
Efs Qae[=]8 T°z z=
<. RB be}
] 2 :3 RB S23 th aa =g F-}
g Z
a8 , :
3 $3 Dp a 3
° "3o a A 283 8
‘ ° ' Bs
oo :
2: 3|~ 88wo & gesag 2 8&
== 8188 m = 3
Cc3 a.|
oD2 a)= _sRen _a 37 $%
3 g 3
3 2)m oeD 3 8
D alesS|Se nn Fg
~i.2
:
Cc 3422 3g
2 sie ¢ ae 8
3 m | am Bw 33 a
Sedg les)al wm.& moRP3e 3
53:
7 a
2 _ —
ey as z
wn S| 6% 2 8 g
gz ‘~ | NO£2 a3>z g3
5 |S om $835 &
a =
:a) 3a. g@S3 3$ ¢g
- er a5 4 S
5 e 28oO s¢ 2 fs)
7 = ES m “32 2
3 77]
raiN& @SilnaSs | 8s Fya4 a
ae3g H'InaSs; 22, e
a 5
Z -
Zo
z |. 5 >
oo £ ef
2- 3|ala- Ss+
8 2oi. m Sa
----- End of picture text -----*

||a
nz
>
9Oo
Cc
_\
a\
=\
4\
65 5\
a272\
3\
9\
4\
9\
rT\
& 3 @\
3\
s\
8\
ro\
“Be\
gaa\
>;
¢
|mua
=
7. 2
os 2 ®
Q
: |
fe)
a 8
SBS
oc
B
<
>
ag.
pace
DoD
3
7
+{
az
=a 2a
®
g
um
z
= 2
x BG
=
a
x
Oo
sa
ag
3
S
a
mM
-
oe
oD
$ 8
mon
=
- 3
=
o
a
zs
>
Fa
& 5
is
=
e
Fe]
>
>
oa
3
@
mm
2 6
bo =
oo
a
$ oO
23
a
D
oo =
26
5
2
~
pb
gg
ty
=.
>» —
Q
a
co| |---|---| |'
w
3
1|oa
5
>
ge
a
c
a3
i)
—
oF
>
o
mm
a
“~
o>
©
=
4
amas
a o
oS
8
m
5
=
5 o
2
Oo 2
©
=
Bo
gf
é
3
x
$<
8
8
— @
a
°
eo
=)
z
2
@
a
|
a
&
g
Ss
3
z
o35
rs
Cc
30a
=
2
m
go
2
YP
Y ow
a
Oo
5 ®
NI
©
8
<
=
ao
5
os
25
a x
a
& ©
$3
=
qa
$ E28
B38
S$ 2»
&
1
OO
th
SEs
=
oon
2
a &
ax
<
Ge o®
5
6
4a
ga
[eg
Py
=
®
ag
NS
=
3
fs)
®
oo
Oo
~
w
<
=]
oF
S|s
5s
23
@
o ®
on
a
3
@
os
(S18.
3
wm
B
'
|
gS
g2
&
®
35
©
2
83>
09
eo
|=
=
ae
2
cai
we
w
=a
fa}
5b
LS
9S
g
4@
=
a
No
tw
c
aU
~
~
3
oc
a)
res)
»
a
ud
~
~
$ @
9
&.
no
=
oO
ied
@
wp
gw
a
S52
=
NOS
Ey
oF
@ |929
8 3
S
=
N
°
w
4
>
ies
SEA
sre
a
es
NYlaeco
m
RSB
a
324
a7
c
ox
“<
ox
a
=
so
ao
=
3 5
$3
5
og
©
©
“ %
a
20
MN
Ns
2
a| ||for
fa)
z
@
s%
WS).
.2
»
z
8
oa
<
Ss
3
g
“
a
®
wn
—- oO
_~
~
65 8
z
o
=
—
|
33
B
B
ae
eo
&
2
$5
@
<<
an
z
z
3
Oo co
w
tor W
th
5
c
§ ®
=
=
Qa| ||ooo
a
a
xO
=
=~
a
ets
~
™
a
as
e|s
o
°
r=)
a op
&
®
8 Od
2
Os
nm
BO
hed| ||>
g 2
=
op
Z
sz
z
BS
es
Ro
S
& &
28
N
b
3
a
RS
Be
Q
nom
nh
woe|

bard j

2 1Z »p 9Oo Cc _ od | > 2a a— ~¢@@2eaea2268gaS323oo°0 282 ® ga®2, | Pzma< °— =>2 ZG2hB BE z a =m 7) ES" y @ = _ eS gS a zsan % &> : | hsz & S g o a wo 2 S & » 7 @>oz 5 (77)4 ga CS a 7) o a uu m 3$ 412 2 om ne SoSs 2 a So = c <— i?) fe) z a z Cc m Oo = < s 2o wa a “N}] 2A.® ay© $=8apo-0© a es] @oOoNn ny = aI wonas oO c=]N sa 5 OowooO a z a Qa a a wo ao ao o [ep] fey] NR oO 1 Oe a > we a a)he)° aaNfk oO= g ornwoh Nh QanN o4 ana Nn Fy Cc @]|. 2% > = 8|8SR~ $ a S| S88as rae a > &| 28ark8 €S 26 3 °0 ag — wo 3. F Q B B a a ra @ ho oO 1 oMe 1 mane8 Dd =— & L&PlOo Omnarkwy fo) O oOnr n NsSS NooO oHfo} Ro Lnrva m =

AUTISM ANGLIA

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 AUGUST 2023

20 = 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:

2023 2022
£ £
Within one year 166,605 207,387
Between twoand five years 258,319 495,659
In over five years 33,333 83,333
458,257 786,379
21 Relatedpartytransactions

Remuneration of key management personnel The remuneration of key management personnel is as follows.

2023 2022
£ £
Aggregate compensation 293,039 276,394

Reimbursement for business expenses for Key Management Personnel, at cost, amounted to £1,517 (2022: £2,720) in the period.

Key management personnel are deemed to be the executive committee as shown cn the administrative info page of these financial statements.

There are no related party transactions that require disclosure in either 2023 or 2022.

22 ~=Pension note

The company operates a defined pension contribution scheme. The assets of the scheme are held separately from those of the campany in an independently administered fund. The charge for pensian cost represents contributions payable by the company to the fund and amounted to £191,098 (2022: £174,975).

Contributions totalling £37,244 (2022: £33,656) were payable to the fund at the year end and are included in creditors. Pension contributions by the company in respect of higher paid employees totalled £5,699 (2022: £8,712).

-32-

AUTISM ANGLIA

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2023

23. Subsidiaries

These financial statements are separate Charity financial statements for Autism Anglia.

Details of the Charity's subsidiaries at 31 August 2023 are as follows:

----- Start of picture text -----
||||||||||||| |---|---|---|---|---|---|---|---|---|---|---|---| |Name|of|undertaking|Country|of|Nature|of|business|Class|of|%|Held| |incorporation|shares held|Direct|Indirect| |Autism|East|Limited|England|Dormant|Ordinary|100.00| |Autism|Essex|Limited|England|Dormant|Ordinary|100.00| |Autism|Norfolk|Limited|England|Dormant|Ordinary|100.00| |Autism|Suffolk|Limited|England|Dormant|Ordinary|100.00| |East Anglian|Autistic|England|Dormant|Ordinary|100.00| |Limited| |Anglian|Autistic|Society|England|Dormant|Limited|by guarantee|100.00| |Limited| |The|East Anglian|Autistic|England|Dormant|Limited|by guarantee|100.00| |Society| |The|Essex|Autistic|Society|England|Dormant|Limited|by guarantee|100.00| |Norfolk|Autistic|Society|England|Dormant|Limited|by guarantee|100.00|

----- End of picture text -----

The registered office of all of the above companies is 59 North Hill, Colchester, CO1 1QF.

On 26th April 2024, the charity elected to strike off all 9 subsidiary undertakings. All undertakings were dormant at this time and held at nil carrying value, and therefore no adjustments are required as a result ofthis.

----- Start of picture text -----
||||||||| |---|---|---|---|---|---|---|---| |24|Cash|generated|from|operations|2023|2022| |£|£| |(Deficit¥surpus|for the|year|(863,635)|115,148| |Finance|Costs|42,430|-| |Loss|on|disposal|of tangible|fixed|assets|70,085|-| |Depreciation|and|impairment|of tangible|fixed|assets|148,413|130,279| |Movements|in|working|capital:| |(Increase)|in|debtors|(349,319)|(406,291)| |Increase|in|creditors|1,609,959|106,287| |Cash|generated|from/{absorbed|by)|operations|657,933|(54,577)|

----- End of picture text -----

AUTISM ANGLIA

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2023

25 ~=Analysis ofchanges In net funds/{debt)
At 1 September Cash flowsAt 31 August 2023
2022
£ £ £
Cash at bank and in hand 72,797 236,217 309,014
Bank overdrafts (136,573) 136,573 -
(63,776) 372,790 309,014
Loans falling due within one year (140,665) 7,601 (133,064)
Loans falling due after more than one year (198,059) 137,652 (60,407)
(402,500) 518,043 115,543
26 ~—s—Priorperiod adjustment
Changes to the balance sheet
At 31 August 2022
As previously Adjustment As restated
reported
£ £ £
Capital funds
Income funds
Restricted funds 228,221 (215,623) 12,598
Unrestricted funds 7,844,861 215,623 8,060,484
Total equity 8,073,082 - 8,073,082
Changes to the profit and loss account
Period ended 31 August 2022
As previously Adjustment As restated
reported
£ £ £
Netmovementinfunds 115,148 - 115,148

The restatement in the prior year relates to the transfer of restricted funds which have been assessed to have been unrestricted funds in the period and have been released in line with accounting policies and the charity's reserves policy

-34-

This document was delivered using electronic communications and authenticated in accordance with the registrar's rules relating to electronic form, authentication and manner of delivery under section 1072 of the Companies Act 2006.