REGISTEREO COMPANY NUMBER: 03407778 (England and Wale5) REGisfERED CHARITY NUMBER. 1063717 Re.gistrars Copy AUTISM ANGLIA FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2024 11 •AE29HL5PI• 10105r2025 COMPANIES HOUSE pJ)7
AUTISM ANGLIA CONTENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2024 Page Reference and Administrative Details Report of the Trustees Ilnc. Dirertors Report and Strategic Report) 2 to 11 ststement of Trustee< Responsibilities 12 Report of the Independent Auditors 13 to 16 Statement of Financial Artivities 17 Balan Sheet 18 Cash Flow Statement 19 Notes to the Cash Flow Statement 20 Notes to the Financial Statements 21 to 36
AUTISM ANGLIA REFERENCE AND ADMINISTRATIVE oAlL5 FOR THE YEAR ENDED 31 AUGUST 2024 CHIEF EXECUTIVE OFFICER J McQuiggan TRUSTEES J Barker A C E Beevers N P Hodgetts J B McElhinney H M McGuckin S J Pittuck CNRowe D G Burrage (Retired Morth 2024) A Eley fRetiredJuly 2024) COMPANY SECRETARY Ms H Svjift REGISTERED OFFICE 846 The Cfescent Colchester Business Park Colche5ter Essex C04 9YQ REGISTERED COMPANY NUMBER 03407778 (England and Wales) REGISTERED CHARITY NUMBER 1063717 SENIOR STATUTORY AUDITOR Melinda &mpson AUDITORS TC Group Town Wall House Balkerne Hill Colchester Essex C03 3AD SOLICITORS Birkett Long LLP l Amphora Place I Sheepen Road Colchester C03 3WG BANKERS The Royal Bank of Scotland 45 Head Street Colchester COI INW
AUTISM ANGLIA REPORT OF THE TRUSTEES (INCLUDING DIRECTORS REPORT AND STRATEGIC REPORT) FOR THE YEAR ENDED 31 AUGUST 2024 The trustees, who are also direttors of the Charity for the purposes of the Companies Act 2CNJ6, present their report with the financial statements of the Charity for the year ended 31 Au8USt 2024. The report serves the purpose of a Trustees Report, Directors Report and a StrateBiC Report under company law. The trustees have adopted the provisions of Accounting and Reporting by Chèrities.. Statement of Recommended Practice applicable to charities preparing their financial statements in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021 leffeLtive 01 January 2019). OBJEcfivES AND AcfiviTIES The charitable company is established for the public benefit for the education. treatrnenL 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. Objectlves: Meeting the needs of autistic people and their families- Organisational improvement and financial sustainability.. Quality Assurance and compliance,. Evolvement of services.- To be a rewardin8 and safe place to work. Values: We are more powerful when we empower each other. Enhance the lives of autistic people. Maximise opportunities- Person centred,. Outcomes focused: Working positively together- Educate and inform- Respert for all. significant activities The activities undertaken in order to carry out the aims of Autism Anglia for the public benefit are as follow5.. To promote the support of children and adults with Autism Spectrum Conditions IASCI,. To supplement existing provision of the educational, health and social services in co-operation with l(xal authorities. health authoritres and voluntary organisations,- To provide facilities for education, integration. care. and guidance in a constructive environment and to set up educational. tiaining and residential establishments for such purposes- To provide help and guidance for parents and families of children and young people vrith ASC through advice and support programs,. To promote a greater knovAedge and understanding of autism amongst the public and within the wider community,. The Fundraising team will mako greater use of unrestrirted donations by way of a serie5 of events and campaigns to encourage unrestricted donations and sponsorship. There will also be a greater emphasis on searching for grants and trusts and will be focused on planned projects or funding. Regular Eiving will also be encouraged and developed, including lottery and Gift Aid: The charity 15 committed to prowding ongoing development for all staff including those within odult and educational services, as well as supporting apprenticeships across the organisation.
AUTISM ANGLIA REPORT OF THE TRUSTEES (INCLUDING DIREcfoRS REPORT AND STRATEGIC REPORTI- continued FOR THE YEAR ENDED 31 AUGUST 2024 OBJEcfivES AND AcrivrriES {CONTINUEDI Publi¢ benefit These activities are considered to be for the public benefit and in running the Charity the Trustees have regard for the Charity Commission guidance on putrAic benefit. Employment Policles The Charity operate5 Wlthin presuibed personnel and employment policies. The Charity develops procedures which are most appropriate to the circumstances within which it operates. TrainirE. career development and promotion policies provide equal opportunitie5 for all employee Employee Involvement The Charity continues its practice of keeping all employees informed on mattefs affecting them so that a common awareness amongst 311 employees is developed. Where applicable. the Charity cOnsuS employees or their representative5 on a regular basls SO that the wews of employee5 can be taken into account in making decisions that are likely to affect their interest. Employment of Oisabled Persons We ensure equal opportunities and fair treatment in the hirin& retent"on, and advancement processes towards all employees and applicants. Where employees have become disabled in the service of the Charity, every effort is made to rehabilitate them in their former occupation or in some suitsble alternative. Pay Pollcy for Senlor Staff The pay of senior staff is reviewed by the Finance Committee and reflects market conditions for the Third Settor and the prevailing financial climate. Health and Safety The Charity has issued a pdicy statement on its commitment to a safe worknng environment for all employees and seTvice users and has a Heolth & Safety Officer in its employment. Volunteer Contributions The Charity has a small. but Erowing number of general volunteers who support and promote the Charity with the fundraising events and promotional attivities that are held each year.
AUTISM ANGLIA REPORT OF THE TRUSTEES (INCLUDING DIRECTORS REPORT AND STRATEGIC REPORTI- continued FOR THE YEAR ENDED 31 AUGusf 2024 STRATEGIC REPORT ACHIEVEMENTS AND PERFORMANCE School Servlc Over the course of the academic year. pupil numbers rose from 64 to 83. The numbers are due to increase to 88 at the start of September 2024. The majority of the learners receive a targeted level of service. however, there has been an increase in the number of specialist learners, with Suffolk County Council primarily referring learners with more complex communication and sensory needs. 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, ensuring highly trained staff, that have been built up over the years. There has been significant investment during the year and more is planned, ensuring that the site is maintained at a hEh standard. There are potential developments being explored, such as a new car park and development of the existing spa5 to ensure that they continue to be fit for purpose. These improvements will support the growing number of pupils and the urriculum offered. Adult Seryices It was a productive year across Adult SeThites. with significant develonents in leadership. facility improvements. and compliance.. Leadership Transitions - There have been a number of changes to senior man3gement roles, ensuring that a strong management ieam is in place. addressing the efficiency of the organisation and reflecting the closure of Whitstone House in Norfolk. Service Update5 and Resident Transitions- Whitstone House closed on 31 Ortober 2024 and has completed transitions for all individua15 previously supported there. The team has been exceptional during this time, receiving positive feedback from receiving providers on the professionalism and support shown. We continue to support 3 residents at Avitus Way, where the landlord has Served noti, and are working with stakeholders to explore 5UStainable housing solution5. Facility and Environment lrnprovements - Ovr facilities have seen key update5, including new flooring and bathrooms at John Jones House and a refurbished top-floor bathroom at Old Rectory. The Facilities team have teen instrumental in priorit15ing further ukxlates at PeIdc, focusing on areas that will maintain a welcomin& well-maintained environment for residents, families, and stèff. Compliance and Monthly Review Meetings Our updated compliance reporting system is now in rlace, with monthly review meetings underway. These meetings are proving effertive, allowing us to regularly review data, track progress, and set actionable goals. This approach SLlPPOrts our commitment to contr"nuous improvement and accountability across our service5. Therapy Team and Transltion Support- The Therapy Team continue5 to lead MDT meeting5, which enhances the quality of life by supporting person-centered approaches. The team has a150 played a vital role in recent resident transitions, ensuring smooth. person-centred planning.
AUTISM ANGLIA REPORT OF THE TRUSTEES (INCLUDING DIREcfoRS REPORT AND STRATEGIC REPORTI- continued FOR THE YEAR ENDED 31 AUGUST 2024 ACHIEVEMENTS ANO PERFORMANCE ICONTTNUED) Fundraising activitie5 FurTrdraising remained challenging- income rose Slightly to £153.67512023'. £134.7371. In August we welcomed a new Director of Income Generation & Marketing. This wa5 a new role for the charity to support the strategic development of fundr3i5in& marketing and communications. A review of previous activity and performance was completed. and a new strategy has been developed based around three core pillars- i). 21. 31. Building the foundations for success- Building on and diversifying income; Growing impact and awareness. Central to future 5ucce55 is establishing core infrastrutture and new ways of workin& starting with a new accessible website and a modern CRM system to enable automation and drive efficiencies. Team resource will be increased, and additional fundraising and marketing roles will be recruited in early 24125. The expansion of the team will enoble new income streams to be developed whilst building on estIng positive community relationships. Whilst the external fundraising environment remains challenging. our new strategy and approach will enable us to capitalise on opportunitie5 and income streams that have not been explored historically. Note.. The Charity does not use exterrbal fundraiser& All fundraising artivities are carried out by the Charity's own fundraising team ensuring that their actions do not.. Intrude unreasonably on a person's privècy,. Persistently make approaches to solicit or otherwise procure money or other property for the charity,. Place undue pressure on a person to give money or property. The Charity received no complaints during the year about its fundraising activities. The Charity subscribes to the Fundraising Code of Conduct. Debt During 2021 and 2022, the Charity built up a large debt to HMRC for PAYE and National Insurance, due in the first instance, to lack of attention during Covid to payment deadline5 and latterly due to the cash flow requirement5 of running the charity. With the appointment of our new CEO and Director of Finance, there has been an emphasis on the cash position. increasing fee rates and income streams and reducing costs of the charity. Thi5 has led to us reaching a Time to Pav agreement with HMRC which will see the outstanding debt cleared by the payment of 24 monthly instalments of £35,O)0 which will end in September 2025. Signrficant work has been done to successfully achieve a major reduction in aged debtors and is continuin& Work ha5 continued to improve the management of funds for people we support and client bank accounts and liabilities balance, with regular statements now being issued and discussions and settlements with appointees of all material balances due to and from clients.
AUTISM ANGLIA REPORT OF THE TRUSTEES IINCLUOING OIREcfoRS REPORT AND STRATEGIC REPORT)- continued FOR THE YEAR ENDED 31 AUGUST 2024 ACHIEVEMENTS AND PERFORMANCE {CONTINUED} Principal risks and uncertainties The trustees fflaintain a risk register. which 15 reviewed by the senior rnanagement team and the trusteÈs to ensure that the charity understands the potential risks. This is achieved by= Maintaining the risk register and reviewirg at Board level: Ensuring the correct level of insurance is in pla for all fvnciions. induding fundraising events- Establishing internal systems to provide efficient ways of working in line with the Cgoing development of our financial processes. The significant areas that pose maj¢x risk are as follows- Insufficient skilled staff,. Reputational damage- Decrease in voluntary income- Rising costs and challenges for local authority budgets. Loss of contracts. To minimi5e the above risks. actions have been tsken that will reduce the scoring of risks and the significant impact they could have on the charity. FINANCIAL REVIEW Having faced significant financial challenges in recent years. the new leadership team commenced a major improvement programme in the year to 31 August 2024. to 5tabilise and then grow the charity. This 15 wide ranging, induding changes to or8anisational structures, operating efficiencies. growth in key èreas, appropriate reward for staff. addressing and improving fee levels and reducing the reliance on agency staff. The operating envircmment remains challenging given wage rises and general inflation. and pressure on our local authority clients, budgets. As part of the change programme, a difficult deosion was taken in May 2024 to close the Whitstone House service in Norfolk, which was not financially wable with the fee levels and increases offered by local authorities. We worked with local authorities and the CQC to ensure a smooth transition fLY the residents, the last of whom left at the end of October 2024. Naturally, this was a difficult period for all involved, including the parents and families of those we support. Despite some changes in leadership. Doucecroft Schod continued to operate successfully, with good outcomes for pupils. and saw significant growth in the financial year. As a result of the changes already implemented. the charity is now operating at a surplus and its finances are in a far stronger position, not relying on financing at any point in the year. Work has commenced on planning and implementing strategic plans for the charity which will build on this foundation, drive growth and deliver fvrther benefits to the communities that we support Totsl income for the year ended 31 August 2024 grew to £12.410.53812023: £IL478,2251: School Services income increased to £5,203.47412023= £4.549.2761 reflecting grovrth in pupil numbers and the incTea5ed level of support needed by those pupils- Adult Services income increased to £6,706.37012023.. £6,348.0931. with fee increases impacting from April 2024, offset by a reduction in our income from dèy centres in Norfolk, following the closure of Lambert
AUTISM ANGLIA REPORT OFTHE TRUSTEES IINCLUDING DIREcfoRS REPORT AND STRATEGIC REPORT)- continued FOR THE YEAR ENDED 31 AUGUST 2024 FINANCIAL REVIEW (CONTINUED) Incorne from Charitable Services and Sundry income fell to £347,019 (2023.. £446,419) primarily due to the cessation of services provided by the charity that were not financially viable. offset by growth in our Diagnostics service and our new Community Connect provision: Income from fundraising increased to £153.675 I2023= £134,737). Our Fundraising team has now been re-strurtured to deliver significant 8rowth in income in coming year5. Costs remained challenging in the year. National Minimum Wage was increased by 9.8% in April 2024, in addition to the previou5 year's 9.7% increase. Teachers. salary scales increased by 6.5% from September 2023. All staff not impacted by regulatory pay increases also received reasonable pay intreases. with some salaries having not changed for many years. Other inflationary pressures eased from previous years but still had a Significant impact on our cost base. Overall costs increased to £12,571,14812023-. £12,341,860). Attions continue to be taken to improve pro5$e$ and reduce operating Costs where appropriate. Despite the cost pressures on the charity. we recognise the need to invest in our facilities and are undertaking significant improvements in both the school and our residential properties. The charity operated at a deficit of £160,610 in the year to 31 August 2412023= £863.6351. However, wth the changes outllned in this report, our financial position has changed and a material surplus is forecast for the year to 31 August 2025. There w35 a net increase in cash at bank to El.850,42412023.' £3CO,0141 mainly due to the timing of invoicing school fee5- now before the start of the new term, but also the current operating position and a reduction in overdue debts. The Balance Sheet remains strong, with net assets of £6,936.127 12023= £7,209,447) including tangible assets (mainly freehold land and building51 of £7.973,60112023.' £8,197,251). Our long term liabilities- mortgages on freehold properties and bank loans- are now only £30,859. Reserves policy In accor(Jance with the Charities Statement of Recommended Prartice ISORPI the term "reserves" are that part of the Charity's income funds that are freely available. This definition therefore excludes restricted funds and that part of unrestricted funds not readily available,. specificallv. income fund5 which could only be realised by di5P05ing of fixed assets held for Charity'5 Use or other amounts that have been designated by the trustees. In temis of establishing a risk re5eNe, the work of the Charity can be divided between those artivitie5 for which fee5 are charged (School and Adijlt Servi5). at a level that cover revenue costs in fvll and those activities that rely, in whole or in part. by fundraising. Althoijgh the School 3nd Adult Services fomi the major part of the Charity's activities, the provision of those Services are not withovt risk. As indicated under Risk Management. those risks are managed. The expenditure in respert of the non-fee paying part of the Charity's activities is funded principalty by grants and donations with a growing proportion being met by new services. There is a risk in this area of expenditure exceeding income. but this is unlikely to be significant in relation to the overall activities of the Charity. The trustee5 would norrnally expect to have at least two months expenditure. which currently amounts to £2,11)8,000, in cash reserves. in order to meet fluctuations in income. current liabilities and unplanned expenditure.
AUTISM ANGLIA REPORT OF THE TRUSTEE5 (INCLUDING DIREcfoRS REPORT AND STRATEGIC REPORT)- continued FOR THE YEAR ENDED 31 AUGUST 2024 FINANCIAL REVIEW (CONTINUED) At the Balance Sheet date the trustees were aware that although the cash resee5 were below this figure the cash flow for the forthcoming year would meet expenditure requirements. 2024 £.0,5 11,044) 2023 £'CUl's 11,0061 18 8.197 Unrestricted funds Restrirted funds Designated funds 7,973 Total retained funds 6.936 7.209 The charity is now operating at a surplus. the cash position is good and cashflow well managed. There is no longer a need to rely on financing from bank loans. Restricted Reserves reduced to £6,712 from £18,569. This relates to the historic receipt of rettricted income. 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 35 it is spent. Going concem The trustees recognise the current difficult economic climate. However, based on scenario planning and internal forec35ting are satisfied that the Charity will have sufficient liquid funds available to meet its ongoing obligations as they fall due. Future plans The Trustees have approved the 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 Leadership Team, the Strategic Plan is currently being reviewed. Our Mission Statement is "Working tcEether to put the needs of autistic people at the centre of evewhing we do" This mission statement is pararnount in strategic decision making, and when evaluating the Charity's Strategic Plan. The Strategic Plan 5etS Out five key objectives encompassing the working of the Charity= Meeting the needs of autistic people and their families.. Transformation and financial sustainability- Ensuring our specialist servi$ are delivered to the highest Possible standard,. Developing new and innovative 3pproache5: To be a rewarding and safe place to work.
AUTISM ANGLIA REPORT OF THE TRUSfEES (INCLUDING DIREcfoRS REPORT AND STRATEGIC REPORT)- continued FOR THE YEAR ENDED 31 AUGusf2024 STRUCTURE, GOVERNANCE AND MANAGEMENT Governing document The charity is controlled by its governing documenl a deed of trusl and constitutes a limited company. limited by guarantee, as defined by the Companies Act 2006. Charity constitution Autism Anglia is a company limited by guarantee and is re8lStered in En8land & 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 peF member of the Company. Any person is entitled to apply for membership of the Charity which must be in writin8 and accompanied by payment of the annual subscription. The application 15 Subject to approval by the Board of Trustees. On the 315t August 2024 there were 104 which includes 10 honorary members on the Register of the Company, all of whom are entitled to vote. The Board of Trustees The Charity's address, its trustees and advisers are given on the Legal and Administrative Information on page l. All trustees give their time vduntarily and receive no benefits from the charity. but reimbursement of reasonable and necessary expenses is made available- details are provided in note 9 to the accounts. The Charity bears the cost of the USU31 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 321 one third of the trustees retire each year by rotation. The trustees retirin£ by rotats.on this year are Andrew Beevers and Stephen Pittuck Trustee5 who meet formally as a body bi-monthly are encouraged to attend all six meeting5 each year and the Annual General Meeting of Members. The members elect the charitable trustees (the Board of Directors under Company Lawl of. up to twelve members lof 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 appointirE trustees themselves, but any trustees so appointed shall remain in office only unb'l 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 a150 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 detai15 of the chief executive. senior manaeement and those who have acted in 3 professional role are shown on the information page at the beginning of these accounts.
AUTISM ANGLIA REPORT OF THE TRUSTEES IINCIUDING DIRECTORS REPORT AND STRATEGIC REPORT)- contlnued FOR THE YEAR ENDED 31 AUGUST 2024 STRUCTURE, GOVERNANCE AND MANAGEMENT ICONTINUED) 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. including 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 each of the bi-monthly meetings. The list of trustees that acted in the year are.. J Barker A C E Beevers N P Hodgetts J B McElhinney ACA H M McGuckin S J Pittuck CNRowe D G Burrage (Rettred Morch 2024) A Elev IRetiredJuly 2024) Induction and training of new trust All new trustees receive a comprehensive Trustees, Manual ènd pursue an induction program. Additionally. individual trustees may undertake specific training in a particular aspect of their Trusteeship. Training on Safeguarding 35 required by the relevant bodies, which include5 KeepirE Children Safe in Education along with Safeguarding of Adults. As part of their inductr'on all Trustees are OBS checked before beir% allowed on site visits. As the Charity cares for vulnerable children and adults, all Trustees and SchLy)l Governors submit to Disclosure & Barrin8 Service enhanced checks on being elected. An audit of trustees, individual skills is reeulady conducted. This process has ensured that the Boartl maintains. an appropriate mix of experience and expertise. Current trustees cover a wde range of experiences, including commercial business. local government. education. accountancy. nursing. social serwces, financial management and of course parents of individuals with autism. Related partles The Charity had one wholly owned subsidiary company at 31 August 202412023.. 91, the detsils of which are fully disclosed in note 22 to the Accounts. -iO-
AUTISM ANGLIA REPORT OF THE TRUSTEES {INCLUDING DIREcfoRS REPORT AND StRATEGIC REPORT)- continued FOR THE YEAR ENDED 31 AUGUST 2024 sTRuvRE. GOVERNANCE ANO MANAGEMENf ICONTINUED) Rlsk mana8ernent The Board of Trustees fully recognises its responsibility for the rnanagernent of risk. and there is a subcommittee of the Board of Trustees charged with identifyin& assessing and minimising the major risks (based on likelihood of occurrence and potential impact) to which the Charity is exposed. At the time of writin& 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 mana8ers 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 mitl8ate 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 seices- Keeping vacancies in its Schools and Adult Services to a mènageèble level- Ensuring that the Charity does nothing that could damage its reputation. -li-
AUTISM ANGLIA STATEMENT OF TRusfEES' RESPONSIBILITIES FOR THE YEAR ENDED 31 AUGUST 2024 The trustees (who are also the directors of Autism Anglia for thè purposes of company lawl are responsible for preparing the Report of the Trustees and the financial statements in accordance with applicable law and United Kingdom Accounting Standard5 (United Kingdom Generally Accepted Accounting practi). 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 charitable company and of the incoming resour5 and application of resources, including the income and expenditure, of the charitable company for that period. In preparing those financial statements, the trustees are required to select suitable accounting policies and then apply them conslstently,. observe the methods and principles in the Charity SORP; make judgements and estimates that are reasonable and prudent: state whether applicable accounting standards have been followed, subject to any material departures disclosed and explained in the financial statements- prepare the financial statements on the Eoing concern basis unless it is inappropriate to presume that the charitable company will continue in business. The trustees are responsible for keeping proper accounting records which disclose.with reanable accuracy at any time the financial position of the charitable company and to enable them to ensure that the finèncial statements comply with the Companies Art 2006. They are a150 responsible for safeguarding the assets of the charitable company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities. STATEMENT AS TO DISCLOSURE OF INFORMATION TO AUDITORS So far as the trustees are aware, there is no relevant information las defined by krtion 418 of the Companies Act 2CX)61 of which the charitable company's auditors are unaware, and each trustee has taken all the steps that they ought to have taken a5 a trustee in order to make them aware of any audit informats.on and to establish that the charitable company's auditors are aware of that information. SO far as each trustee is aware, there is no relevant audit infomiation (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 Isuch 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. AUDITORS The auditors, TC Group. will be proposed for re-appointment at the forthcornin8 Annual General Meetin8. Report of the t stees, i directors. on corporatin8 a strategic report approved by order of the board of trustees, as the company and signed on the board's behalf by.. A C E Beevers- Trustee -12-
REPORT OF THE INDEPENDENT AUDITORSTOTHE MEMBERS OF AUTISM ANGLIA Opinion We have audited the financial statements of Autism AnElia Ithe 'Charity'l for the year ended 31 August 2024 which comprise the statement of financial acbvities. the balante sheet. the cash flow statement and notes to the financial statements, including significant accounting policie5. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards. including FRS 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: give a true and fair view of the state of the charitable company's affairs 35 at 31 August 2024 and of its incoming resource5 and application of resources. including its income and expenditure. for the year then ended- have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice,- and have been prepared in accordance with the requirements of the Companies Act 21XJ6. Basis for opinion We conducted our audit in accordance with International Standards on Auditing IUKI11SAs IUKII and applicable law. Our responsibilities under those standards are further described in the Auditors, responsibilities for the audit of the financial statements section of our report. We are independent of the charitable company in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC'S Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion. Conclusions relating to going concem In auditing the finantial statements. we have conduded that the tfUStees' use of the going concern basis of accotjnting 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. individu311y or collectively. may cast significant doubt on the charitable company's ability to continue as a going concern for a period of at least twelve months from when the financial statements are authcrised for issue. Our responsibllities and the responsibilities of the trustees wth respect to going concern are described in the relevant sections of thi5 report. Other information The other information comprises the information included in the annual report other than the financial statement5 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, except to the extent otherwise explicitly stated in our report, we do not express any fonn of assurance conclusion thereon. Our responsibility is to rea(1 the other information and, in doing so, consider whether the other infomiation is materially inconsistent with the financial statements or our knowledge obtained in the course of the audit or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material mi5Statements. we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If. based on the work we have performed, we conclude that there is a material mi55tatement of this other information, we are required to report that fact. We have nothing to report in this regard. Opinions on other matters prescribed by the Companies Art 2006 In our opinion, based on the work undertaken in the course of the audit- the information given in the Repc*t of the Trustees for the financial year for which the financial ststements are prepared is consistent with the financial statements- and the Report of the Trustees ha5 been prepared in accordance with applicable legal requirements. -13-
REPORT OF THE INDEPENDENT AUDITORS TOTHE MEMBERS OF AUTISM ANGLIA Matters on which we are required to report by exieption In the light of the knowledge and underst3ndin8 of the charitable company and its environment obtained in the course of the audit, we have not identified material misstaternents in the Report of the Trustees. We have nothing to report in respert of the following matters where the Companies Act 2LK6 requires us to report to you if, in our opiniLK- adequate accounting records have not been kept or returns adequate for our audit have not been received from branches not visited by us- or the financial statements are not in agreement with the accounting records and returns,- or certain disclosures of trustees, remuneration specified by law a not made- or we have not received all the information and explanations we require for our audiL ResponsÉbllltles of trustees As explained more fully in the Statement of Trustee5' Responsibilities, the trustees (who are also the directors of the charitable company foi the purposes of company lawl are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view. and for such internal control as the trustees determine is necessary to enable the preparation of financi315tatements that are free from material misstatement, whether due to fraud or error. In preparing the financial statements. the trustees are responsible for assessing the chaiitable 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 trv5tees either intend to liouidate the charitakle company or to cease operation5, or have no realistic alternative but to do so. -14-
REPORT OFTHE INDEPENDENT AUDITORSTOTHE MEMBERS OF AUTISM ANGLIA Our responsibilities for the audit of the financial Statements Our objectives are to obtair) reasonable assurance about whether the financial statements as a whde are free from material misstatement. whether due to fraud or error, and to issue a Report of the Independent Auditors 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 IUKI will always detect a material misstètement when it exist5. Misstatements can arise from fraud or error and are considered rnaterial if. individually or in the aggregate. they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements. Irregularities, including fraud. are instan5 of non-compliance with laws and regulations. The extent to which our procedures are capable of detecting irregularities, including fraud. is detailed below. Extent to vthich the audit was considered capable ¢f deterting irregularities. including fraud The objectives of our audit, in respect to fraud, are". to identify and assess the risks of material misstatement of the financial statements due to fraud.. to obtain sufficient appropriate audit evidence regarding the assessed risks of material misst3ternent due to fraud. through designing and implementing appropriate responses,. and to respond appropriately to fraud or suspected fraud identified during the audit. However, the primary responsibility for the prevention and detettion of fraud rests with both those charged with governance of the entity and its management. Our approach was as follows= We identified areas of law5 and regulations that could reasonably be expected to have a material effect on the financial statements from our general commercial and sector experience, and through discussion with the trustees and other management las required by auditing standardsl. and discussed with the trustees and other management the policies and procedures regarding Complian with laws and regulations- We considered the legal and regulatory frameworks direttly applicable to the financial statements reporting framework IFRS 102. the Companies Act 26, the Charities Act 2011. UK GAAP including Charities SORP IFRS 10211 and the relevant tax compliance regulations in the UK,. We communicated identified laws and regulations throughout our team and remained alert to any indications of non-compliance throughout the audit.. We considered the procedures and controls that the charitable tompany has established to addfess risks identified, or that othenvise prevent. deter and detect fraud.. and how senior management monitors those PIOErammes and controls. Based on this understanding we designed our audit procedures to identify non-compliance with such laws and regulations. Where the risk was considered to be higher, we performed audit procedures to address each identified fraud risk. These procedures included.. testing manual journals; reviewing the financial statement disdosures and testing to supporting documentation,. performing analytical procedures,. and enquiring of mènagement. and were designed to provide reasonable assurance that the financial statements were free from fraud or erfor. Owing to the inherent limitations of an audiL there is an unavoidable risk that we may not have detected some material misstatements in the financial statements, even though we have properly planned and performed our audit in accordance with auditing standards. For example. the further removed non-compliance with laws and regulations lirregularitiesl is from the events and transactions reflected in the financial statements, the less likely the inherently limited procedures required by auditing standards would identify it. The risk is also greater regardinE irregularities occurrin8 due to fraud rather than error, as fraud involves intentional concealment, forgery, collusion, omission or mi5repre5entation. We are not responsible for preventing non<ompliance and cannot be expected to detect non<ompliance with all laws and regulation& -15-
REPORT OFTHE INDEPENDENT AUDITORS TOTHE MEMBERS OF AUTISM ANGLIA A further description of our responsibilities for the audit of the financial statements is Iated on the Financial Reporting Council'5 website at www.frc.or8.uvauditorsresponsibilities. This description forms part of our Report of the Independent Auditors. Use ofour report This report is made solely to the charitable company's members. as a body. in accordance with Chapter 3 of Part 16 of the Companies ALt 2006. Our audit work has been undertaken 50 that we might state to the charitable company's mernbers those matters we are required to state to them in an auditors. report 3nd for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the charitable tompany and the charitable company's members as a body. for our audit work. for this report. or for the opinions we have formed. fc GGVP Melinda Simpson (Senior Statutory AuditcKI for and on behalf of TC Group Statutory Auditors Town Wall House 8alkerne Hill Colchester Essex C03 3AD Date.. -16-
AUTISM ANGLIA STATEMEMf OF FINANCIAL AcfiviTIES (INCORPORATING AN INCOME AND EXPENDITURE ACCOUNn FOR THE YEAR ENDED 31 AUGUST 2024 2024 Total funds 2023 Total funds Unrestricted funds Restricted funds Notes INCOME AND ENDOWMENTS FROM Donations and legacies 96.746 56.929 153.675 134,737 Charitable activitres School Services Adult Services Charitable Services 5,203.474 6,706.370 347.019 5.203.474 6,706,370 347,019 4,549,276 6,348,093 446,119 Total 12.353,609 56.929 12,410,538 11.478,225 EXPENDITURE ON Raising funds 120,663 120,663 126.375 Charitable artivities School Services Adult Services Charitable Services 4.442.013 7,474,647 476,8% 4,442.013 7.531.576 476.896 3,638,054 6.714,957 1,862,474 56.929 Total Il514,219 56,929 12,571,148 12,341,860 NET INCOME/IEXPENDITURE) Transfers between funds Other recoEnised 8ains1110s5es) Gainslllossesl on revaluation of fixed a55ets (160.6101 11.857 {160.610) 863,6351 19 {11,857) (112,710) {112,710) Net movement in funds 1261.463) 111,857) (273.320) 1863,6351 RECONCILIATION OF FUNDS rotal funds brought forward 7.190.878 18.569 7.209.447 8,073,082 TOTAL FUNDS CARRIED FORWARD 6.929.415 6,712 6.936,127 7,209,447 CONTINUING OPERATIONS All income and expenditure has arisen from continuing artrvities. The notes form part of these financial ststements -17-
AUTISM ANGLIA BALANCE SHEET (REGISTERED NUMBER: 03407778) 31 AUGUST Z024 2024 Total funds 2023 Total funds Unrestricted funds Restricted funds Notes FIXED ASSETS Tangible assets 12 7.973.601 7.973.601 8,197,251 CURRENT ASSETS Debtors Cash at bank and in hand 13 1,343,417 1,843,712 1.343.417 1.850.424 2,402,038 309.014 6.712 3,187,129 6,712 3,193,841 2,711,052 CREDITORS Amounts falling due wthin one year 14 14,164,737) 14.164.737) 13,181,505) NET cuRREp ASSErs 1977,608) 6,712 1970.896) 1470.4531 TOTAL ASSEfs LESS CURRENT LIABILITIES 6.995.993 6,712 7,002,705 7.726.798 CREDITORS Amounts falling due after more than one year 166.578) 166,578) 1517,3511 NET ASSETS 6,929,415 6.712 6.936,127 7,209.447 FUNDS Unrestricted funds Restricted funds 19 6.929.415 6.712 7,190,878 18,569 TOTAL FUPIDS 6,936.127 7,209.447 The financial statements were approved by the Board of Trustees and authorised for issue on .. and were signed on its behalf by.. A C E Beevers- Trustee The notes form part of these financial statements -18-
AUTISM ANGLIA CASH FLOW STATEMENT FOR THE YEAR ENDED 31 AUGUST2024 2024 2023 Notes Cash Ilows from operating activities Cash generated from operations Interest paid 1,741.176 127.8071 657.933 142,4301 Net cash provided by operating activities 1,713,369 615,503 Cash flows from Investlng activltles Purchase of tangible fixed assets Sale of tangible fixed assets 145.9461 898 197.4611 Net cash used in investing aciivities 145.048) 197,4611 Cash IIov¥S from financin8 artivities Loan repayments in year 1126,911) 1145,2521 Net cash used in financing activities 1126.9111 1145.2521 Change in lash and &75h equivalent5 in the reportlng period Cash and cash equivalents at the beginning of the reporting period 1,541.410 372.790 309.014 163.7761 Cash and cash equivalents atthe end of the reporting period 1.850.424 309,014 The notes forni part of these financial statements -1
AUTISM ANGLIA NOTES TO THE CASH FLOW STATEMENT FOR THE YEAR ENDED 31 AUGUST 2024 RECONCIIIATION OF NET EXPENDITURE TO NET CASH FLOW FROM OPERATING ACTIVITIE5 2024 2023 Net expenditure forthe reporting period (as per the Statement of Financial Artivitles) Adjustments for. Depreciation charges IProfitllloss on disposal of fixed assets Interest paid Decreasellincreasel in debt$ Increase in creditors 1160,610) 1863.6351 156,299 1310) 27,807 1.058.619 659.371 148,413 70,085 42,430 1349,3191 1.609,959 Net cash provided by operations 1,741.176 657,933 ANALYSIS OF CHANGES IN FUNDS At 1.9.23 Cash flow At 31.8.24 Net cash Cash at bank and in hand 309,014 1,541,410 1,850,424 309.014 1,541,410 1,850,424 Debt Oebts falling due within l year Debts falling due after I year (132,070} {61.4011 96.369 30,542 135,7011 130.8591 1193,4711 126.911 166,5601 Total 115.543 1.668.321 1,783,864 The notes fom part of these financial statements -21
AUTISM ANGLIA NOTES TO THE FINANCIAL STATEMENTS FOR TH£ YEAR ENDED 31 AUGUST 2024 CHARITY INFORMATION Autism Anglia is 3 private company limited by guarantee incorporated in England and Wales. The registered office is 846 The Crescent, Colchester Business Park, Colchester. Essex. C04 9YQ. In the event of the charity being wound up, the liability in respect of the guarantee 15 limited to £10 per member of the charity. ACCOUNTING POLICIES Basis of preparing the financial statements The financial Statements of the charitable company. which 15 a public benefit entity under FRS 102. have been prepared in accordance with the Charities SORP IFRS 1021 '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 IFRS 1021 (effective l January 20191,. Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland, and the Companies Act 2006. The financial statements have been prepared under the historical cost convention, as modified by the revaluation of certain assets. The financial statements are prepared in sterline. which is the functional currency of the charity- Monetarv amounts in these financial statements are rounded to the nearest L Golng Concern At the time of approving the accounts. the trustees have a reasonable expectation that the Charity has adequate resources to continue in operational existen for the foreseeable future. Thus the Trustees continue to adopt the going concern basis of accounting in preparing the financial ststements. As with most voluntary 5ertor organisations the going concern 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 finanoal statements on the 80ing concern basis. Please See further details in our reserves policy within the Trustee's Report. The trustees recLygnise the current difficult economic climate. However. based on scenario planning and internal foretastin& and the ongoing support of its banking partners. consider that the Charity will have sufficient liquid f unds available to meet its ongoing obligations as they fall due. Improvements to cash flow and a return to Operati at a surplus within the next financial year will primarily be driven by- Continued growth in pupil numbers at Doucecroft School. Improvements to fees charged wthin the School and Adult Services,. Addressing loss making sernices. Critical atcounting judeements and key sources of estirnation uncertaintv In the application of the charity's accounting policies. the trustees are required to make judgements, estimates and assumption5 about the carrying amount of assets and liabilitie5 that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates. -21-
AUTISM ANGLIA NOTES TO THE FINANCIAL sfATEMENTS- continued FOR THE YEAR ENDED 31 AUGusf 2024 ACCOUNTIP4G POLICIES- ¢ontinued Critical accounting judgements and key sour¢es of estimation uncertainty {¢ontinued) The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accwnting estimates are recognised in the period in which the estimate is revised where the revision afferts only that period. or in the period of the revision and future periods where the revision affects both current and future periods. Valuation f Freehold Pro The trustees have determined that the estimates used during the independent property valuation to be ppropriate. The trustees have also determined that the sthool premises is not depreciated as it Is c1o5sified a5 5pecialised asset. The basis of the valuation was 'Market Value, of the freehold based on vacant possession of the individual properties The valuer's opinion of 'Market Value, was primarily derived using analysis of comparable market transactions ( an arm's length basis. Charitable funds Unrestricted funds are available for use at the discretion of the Tru5tee5 in furtherance of their charitable objectives. Restricted funds are subject to speafic 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 statement5. Income All income is recognised in the Statement of Financial Artivities once the charity has legal entitlement to the funds. it is probable that the income will be received and the amount can be measured reliably. Cash donations are recognised on receipt. Other donation5 are recognised once the Charity has been notified of the donation, unless performance conditions require deferral of the amount. Income tax recoverable in relab.on 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 fflet. the amounts can be measured reliably. and it is probable that income will be received. Expenditure All expenditure is accounted for on an accruals basis and has been cla55ified under heading5 that aggregate all cost related to the category. Where costs of charitable activities cannot be directly attributed to a charitable activity they arè allocated proportionally between School Services, Adult SeNices and Charitable Services on the basis of income from those Servi5. -22-
AlSm ANGLIA NOTES TO THE FINANCIAL STATEMEflTS- continued FOR THE YEAR ENDED 31 AUGUST 2024 ACCOUNTING POLICIES- continued Expenditure (continued) 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. Governance costs represents expenditure incurred in the compliance with Statutory requirements. Tangible fixed assets Tangible fixed assets are initially measured at cost or valuation and subsequently measured at cost or valuation, net of depreciation and any impaiment losses. Items with a value of less than £l.CKJO are not capitslised and written off dirertly to the Statement of Financial Actiwty- Depreciation is reccenised 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 fc4lowing bases- Freehold land and building5 Leasehold land and buildings Fixtures & Fittings Motor vehicles 1.0%-2.5% per annum at a rate commensurate with the period of the lease 15% per annum 20% per annum The gain or Ioss 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 rec¢¥nised in the statement of finanoal activities. 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 Ioss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment10s5 lif any). Penslon costs and other post-retirement benefits The charitable company operates a defined contribution pension scheme. Contribution5 payable to the charitable company's pension scheme are charged to the Statement of Financial Activities in the period to which they relate. Cash and cash equivalents Cash and cash equivalents indudes cash in hand. deposits held at call with banks, other short-term liquid investments with original maturities of three month5 or les5. and bank overdrafts. Bank overdrafts are shown within borrowings in current lialItieS. Financial Instruments The Charity has elected to apply the provisions of Sertion 11 '8asic Finanaal Instruments. and Section 12 '0ther Financial Instruments, of FRS 102 to all of its financial instruments. Financial instruments are recogni5ed in the Charity's balance sheet when the Charity becomes party to the contrartual provisions of the instrument. -23-
AUTISM ANGLIA NOTES TO THE FINANCIAL STATEMENTS- continued FOR THE YEAR ENDED 31 AUGUST 2024 ACCOUNTING POLICIES- continued Financlal Instrument Icontinued) 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 15 an intention to settle on a net basis or to realise the asset and settle the liabslity simultaneously. Basic financial assets Basic f1nancial assets. which indude debtors and cash and bank balan5. are initially measured at transaction price including transattion 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 a5 receivable within one year are not amortised. Basic financial liabilities Basic financial liabilities. including creditor5 and bank loans are initially recognised at transaction price unless the arrangement constitutes a financing transartion. where the debt instrument is measLrred at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised. Debt instruments are subsequently carried at amortised cost, using the effective interest rate method. Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of operations from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not. they are presented as non-current liabilities. Trade creditors are iecognised initially at transaction price and subsequently measured at amortised c05t Using the effettive interest method. De-reco nition of fin3llcTal liibilities Financial liabilities are de-recognised when the Charity's contractual obligations expire or are discharged or cancelled. Operating leases Rentals payable under operating leases. where substantially all the risks and rewards of ownership remain with the lessor, are charged to the statement of financial activit.es in the year in whh they fall due. -24-
AUTISM ANGUA NOTES TO THE FINANCIAL STATEMENTS- continued FOR THEYEAR ENDED 31 AUGUST 2024 DONATIONS AP4D LEGACIES 2024 2023 Donations 153,675 134,737 INCOME FROM CHARITABLE ACTIVITIES 2024 2023 School Services Adult Services Charitable Services 5,203,474 6,706,370 347,019 4,549,276 6,348,093 446,119 12.256,863 11,343,488 RAISING FUNDS RaisinE donations and legacie5 2024 2023 Staff costs Fundraising expenses 91.431 29,232 102,350 24,025 120.663 126,375 CHARITABLE A1VITIEs cosrs Charitable attivities 2024- Support costs Isee note 71 Dirert Costs Totals School Services Adult Services Charitable Services 3.830.835 6,743,876 436.137 611.178 787,700 40.759 4,442.013 7,531,576 476.8% ii.oio,& 1,439,637 12.450,485 -25-
AUTISM ANGLIA NOTES TO THE FINANCIAL STATEMENTS- continued FOR THE YEAR ENDED 31 AUGUST2024 CHARITA8IE ACTIVITIES COSTS- continued Charitable activities 2023 - Support costs (see note 71 Dirert Costs Totals School Services Adult Services Charitable Services 2.997,276 5,817.867 1,798,396 640,778 897,090 64,078 3.638,054 6,714.957 1,862,474 10.613.539 1,601,946 12,215,485 Of the above costs £56,929 12023.. £149.8411 were attributable to restricted funds, £12,393,556 12023.. £12.065,6441 were attributable to unrestritted funds. SUPPORT cosrs Support Costs 2024- Central Business Services Governance costs Finance Totals School Services Adult Services Charitable ServicÈs 578.812 745,986 38,601 11.805 15,215 787 20,561 26,499 1,371 611.178 787,700 40,759 1,363,399 27.807 48,431 1,439.637 Supportcosts 2023_ Central Business Service5 Governance cost5 Finance Totals School Senrices Adult Services Charitable Serwces 16,972 23,761 1,697 14.160 19,824 1,416 640,778 897,090 64,078 853,505 60,965 1.524.116 42.430 35,41JJ 1.601.946 For year ended 31 August 2023. support Costs have been reclassified from direct costs to reflect the overheads attributable to each charitable activity. -26-
AUTISM ANGIIA NOTES TO THE FINANCIAL STATEMENTS- continued FOR THE YEAR ENDED 31 AUGUST 2024 SUPPORT COSTS- continued Material support costs, included in the above, are as follows.. 2024 Total Activities 2023 Total Attivitie5 School Services Adult Setvices Charitable SeNic StsfF costs Other 336,467 274.711 433,647 354,053 22.439 18.320 792,553 647,084 805,888 796,058 611.178 787.700 40.759 1.439.637 1,601,946 NET INCOME/IEXPENDrruRE) Net incomellexpenditure) is stated after charging/lcrediting}: 2024 2023 Depreciation - owned assets Surpluslldeficitl on disposal of fixed assets Previous auditors, remuneration - opening provisic Previous auditors. remuneration Current auditors. remuneration - closing provision 156,301 {3101 {27.0001 47,581 27,850 148,412 70,085 35.400 TRUSTEES, REMUNERATION AND BENEFITS During the year, a special res(Aution was passed to make a payment of £4,250 on the 20th November 2024, to a trustee for their time covering the role of Chief Executive Officer for the year ended 31 August 2024. There was no trustees, remuneration or other benefits for the year ended 31 August 2023. Trustees. expenses Trustees reimbursed travelling expenses of £643 were paid to one trustee during the year ended 31 August 2024. One trustee was reimbursed travelling expenses of £1,517 during the year ended 31 August 2023. -27-
AUTISM ANGLIA NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 AUGUST 2024 io. STAFF COSTS 2024 2023 Wages and salarie5 Social security costs Other pension costs 7.911,419 663.825 205.606 7,011.380 651,379 191,098 8,780,850 7,853.857 The average monthly number of employee5 during the year was as follows: 2024 107 178 14 21 2023 96 186 14 30 School Services Adult Service5 Charitable Senrices Central Business Services 320 326 The nurnber of employees whose employee benefits lexcluding employer pension costs) exceeded £60,000 was.. 2024 2023 £60.(K)1- £70.000 £70,C(Jl - £80.000 £80,(KJI - £90,000 Remuneration of key management personnel The remuneration of key management personnel is as follows - 2024 2023 426,610 393.329 Redundancypayments Total redurbdancy payments for the year were as fdlows- 2024 2023 196,587 -28-
AUTISM ANGLIA NOTES TO THE FINANCIAL STATEMENTS- continued FOR THE YEAR ENDED 31 AUGUST 2024 ii. COMPARATIVES FOR THE STATEMENT OF FINANCIAI A1VITIEs Unrestricted fund5 Restrirted funds Total funds INCOME AND ENDOWMENTS FROM Donations and legacies 134,737 134,737 Charitable artivities School Services Adult Services Charitable SeNices 4,5C(1.262 6,208.366 446.119 49.014 139.727 4,549,276 6.348,093 446,119 Total 11.289,484 188,741 11,478,225 EXPENDITURE ON Raising funds 126,375 126,375 Charftable activities School Services Adult Services Charitable Services 3,6QKJ.357 6.602.813 1,862,474 37.697 112.144 3,638,054 6,714,957 1,862,474 Total 12.192.019 149.841 12.341.860 INCOME/{EXPENDITURE) Transfers between funds 1902,S351 32,929 38,900 132,9291 1863,6351 Net movement in fund5 1869.6061 5.971 1863.6351 RECONCILIATION OF FUNDS Total funds brought forward 8,060,484 12,598 8.073.082 TOTAL FUNDS CARRIED FORWARD 7.190.878 18.569 7,209,447 -29-
AUTISM ANGLIA NOTES TO THE FINANCIAL STATEMENTS- continued FOR THE YEAR ENDED 31 AUGUST 2024 12. TANGIBLE FIXED ASSErs Improvements to property Fixtures and frttings Freehold property Motor vehicles Totsls COST OR VALUATION At l September 2023 Additions Disposals Revaluations 10.846.207 77,937 396.170 45.946 13,410) 325.454 IL645,768 45,946 139,8541 1603,062} (36.444) (603.062) At 31 August 2024 10,243,145 77,937 438,706 289,010 11.048.798 DEPRECIATION At I September 2023 Charge for year Eliminated on disposal Revaluation adjustments 2,954.487 90,345 33,803 142,139 57.617 12,823) 318,088 1,499 136,445) 3,448,517 156,301 139,2681 {490.3531 {490,353) At 31 August 2024 2.554.479 40,643 196,933 283,142 3,075,197 NEf BOOK VALUE At 31 August 2024 7,688.666 37.294 241.773 7.973.601 At 31 August 2023 7.891,720 44.134 254.031 7,366 8.197,251 Cost or valuation at 31 August 2024 is represented by: Improvements to pn)peity Fixtures and flttings Freehold property Motor vehicles Tota15 Valuation in 2019 Valuation in 2021 Cost 311.107 301.937 9,630.101 311,107 301,937 10,435,754 77,937 438,706 289,010 10,243,145 77,937 438.706 289,010 11,048.798 The carrying value of land induded in Land and Building5 comprises £1,215.CIJO12023.- £1.530.0001. Land and Buildings with a carrying value of £3.049,795 12023= £3.181,6161 were revalued on 31 August 2021 by Fenn Wright Chartered Surveyors. independent valuers not connected with the charitsble company, on the basis of market value to E3,125,(KJO. 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 2024. Freehold land and buildings include Doucecroft School at a carrying value of £4,638,87212023.. £4.710,1051 which has been classified as a specialist a55et and is not subject to re-valuation.
AUTISM ANGLIA NOTES TO THE FINANCIAL STATEMENTS- continued FOR THE YEAR ENDED 31 AUGUST 2024 12. TANGIBiE FIXED ASSEfs- continued At 31 August 2024. had the revalued assets been carried at historic cost less accumulated depreciation and accumulated impairment losse5, their carrying amount would have been approximately £6.633,197 12023.. £6.718,9121. 13. DEBTORS: AMOUNTS FALLING DUE WITHIN ONEYEAR 2024 2023 Trade debtors Prepayments and accrued income 1.108.053 235.364 2,149.916 252.122 1.343.417 2,402,038 14. CREDFTORS: AM0UPs FALLING DUE wrrHIN ONE YEAR 2024 2023 Bank loans and overdrafts (see note 161 Trade creditors Social security and other taxes Other creditors Client monies Accruals and deferred income 35.701 427.396 554.352 44.749 25,558 3,076,981 132.070 446,493 389,855 11,960 152,999 2,048,128 4,164,737 3,181,505 Analysis of Deferred Income The movement on deferred income during the year ended 31 August 2024 is as follows: Unrestricted Restrlcted Total At 01 September 2023 Additions during the year Amounts released to income 1,738,536 2.613,683 11.738.536) 52,222 42,184 152,222) 1.790,758 2,655,867 I1.7.758} At 31 August 2024 2,613.683 42.184 2,655.867 Unrestricted income has been deferred in respect of income received in advance for Services provided after the Balance Sheet date. Restrirted income has been deferred in respert of income recewed but not expended by the Balance Sheet date. Oisclosure adjustment Within the 2023 disclosure of Bank loans and overdrafts. an amount of £994 has been reclassified between Creditors-. Amounts Falling Due Within One Year and Creditors.. Amounts Falling Due After More Than One Year. -31-
AUTISM ANGLIA NOTES TO THE FINANCIAL sfATEMENTS- continued FOR THE YEAR ENDED 31 AUGUST 2024 15. CREDITORS: AMOUNTS FALLING DUE AFfER MORE THAN ONE YEAR 2024 2023 Bank loans Isee note 161 Social security and other taxes 30.859 35,719 61.401 455,950 66,S78 517.351 Disclosure adjustment Within the 2023 disclosure of Bank loans and overdrafts. an amount of £994 has been reclassified between Creditors= Amounts Falling Due Within One Year and Creditors-. Amounts Falling Due After More Than One Year. 16. LOANS An analysis of the moturity of loans 15 given below.. 2024 2023 Amounts falling due within one year on demand= Bank loans 35,701 132,070 Amounts falling between one and two years: Bank loans- 1-2 years 5,455 30,542 Amounts falling due beteen twoand five years: Bank loan5- 2-5 years 17,271 16,814 Amounts falling due in more than five years: Bank loans- more than 5 years by instalments 8,133 14,045 17. LEASING AGREEMENTS Minimum lease payments under non-cancellable operatin8 leases fall due as follows: 2024 2023 Within one year Between one and five year5 In more than five years 125,545 271,783 4,440 166,605 258,319 33,333 401.768 458,257 -32-
AUTISM ANGLIA NOTES TO THE FINANCIAL STATEMENTS- continued FOR THE YEAR ENDED 31 AUGUST2024 18. SECURED DEBTS The following secured debts are included within creditors.. 2024 2023 8ankloans 30,3 152.078 The bank loan is secured by way of a fixed charge over the Charity's freehdd property and fixed and floating charges over undert3kn.ngs and all property assets of the company. The interest on the loan is payable at a rate of 1.5% above Bank of England Base Rate. 19. MOVEMEKf IN FUNDS Net movement in fvnds Transfers between funds At 31.8.24 At 1.9.23 Unrestricted funds General fund Fixed Assets Fund Fixed Assets Revaluation Reserve (1.006.373) 4,758.402 3,438.849 14.6211 (128.8261 (139.8731 133.191) 2,749.502 12,704,454) {1,1)44,1851 7,379.078 594,522 7,190.878 1273.3201 11,857 6.929,415 Restrirted funds Adult Services 18.569 {11,8571 6,712 TOTAL FUNDS 7.209.447 1273.3201 6,936.127 Net movement in fund5, included in the above are as follo4•4S= Incoming resources Resources expended Galns and losses Movement in funds Unrestricted funds General fund Fixed Assets Fund Fixed Assets Revaluation Reserve 12.353.609 112.358.2301 1151.3S91 14,6301 14,621) 1128,826} {139.873} 22,533 1135.2431 12.353.609 (12.514.219) (IIL710) 1273,3ZO) Restricted funds Adult Services 56,929 156,929) TOTAL FUNDS 12,410,538 12.571,148) 1112.7101 273,3201 -33-
AUTISM ANGLIA NOTES TO THE FINANCIAL STATEMENTS- continued FOR THE YEAR ENDED 31 AUGUST 2024 19. MOVEMENT IN FUNDS- continued Comparatives for movement in fvnds Net movement in funds Transfers between funds At 31.8.23 At 1.9.22 Unrestrirted funds General fund Fixed Assets Fund Fixed Assets Revaluation Reserve Intangible Fixed Assets 1257,8031 4.809,353 3,438,849 70,085 1684.0371 1148.4131 164.5321 97.461 11,oc.372l 4.758,401 3,438.849 170,0851 8,060.484 {902,5351 32,929 7,190.878 Restricted funds School Services Adult Services 11,317 27.583 111.3171 121,6121 12,598 18,569 12.598 38,900 132,9291 18,569 TOTAL FUNDS 8.073.082 1863.635} 7,209,447 Comparative net movement in funds. included in the above are as follows: Incoming resources Resources expended Movement in funds Unrestricted funds General fund Fixed Assets Fund Intangible Fixed Assets 11.289.484 111.973,5211 1148,4131 170,0851 1684.0371 1148.4131 170,0851 11.289.484 112,192,019) 1902,535} Restrirted funds School Serwees Adult Services 49.014 139,727 137.697} 1112,144} 11,317 27,583 188.741 1149,8411 38,900 TOTAL FUNDS 11.478,225 112.341,8601 1863.6351 General Fund The fund is unrestricted and represents part of the accumulated surplusÈs of the Charity and is available for the general purp05es. -34-
AUTISM ANGLIA NOTES TO THE FINANCIAL STATEMENTS- continued FOR THE YÉAR ENDED 31 AUGUST 2024 19. MOVEMENT IN FUNDS- contlnued Fixed Asset Fund The fund 15 unrestricted but de&gnated and represents the cost less accumulated depreciation of the tangible fixed assets. Fixed Asset Revaluation Reserve The fund is unrestricted but deggnated and represents the value of freehold land and buildings revaluation surpluses less accumulated depreciation. Adult SeNices The fund is restricted and represents funds specifically received fly the benefit for the adult services activity. School Services The fund is restricted and represents funds specifically receNed for the benefit for the school services actiwty- 20. EMPLOYEE BENEFIT OBIIGATIONS ThÈ company operates a defined pension contribution scheme for all qualifying employees. The assets of the scheme are held separately from those of the cornpany in an independently administered fund. The charge to the statement of financial activity in respect of defined contributions schemes was £205.6C612023: £191,098). Contributions totalling £44.240 12023- £37.2441 were payable to the fund at the year end and included in creditors. 21. RELATED PARTY DISCLOSURES During the current financial year. the Charity used the resources of JBM Accountants Limited for company secretarial seryices. One of the trustees is a Director and Shareholder of the entity. Transactions were carried out under the normal course of business and charged at cost incurred to JBM Atcountants Limited. Total fees amounted to É74012023.. £Ntll for the full financial year. 22. SUBSIDIARIES These financial ststements are separate Charity financial statements for Autism Anglia. .Details of the Charity's subsidiary as at 31 August 2024 is as follows: Country of incorporation Natureof busines5 Name ¢f undertaking Class of shares held % Held Dirert loo Indirect Norfolk Autistic Society England Dormant Limited by guarantee The registered office of the above company is 59 North Hill. Colchester. Esse& COI IQF. This subsidiary undertaking is dormant and held at £Nil carrying value. -35-
AUTISM ANGLIA NOTES TO THE FINANCIAL STATEMETrifs- continued FOR THE YEAR ENDED31 AUGUST 2024 23. SUBSEQUENT EVENTS In October 2024, the difficult deosion, in partnership with both Norfolk and Suffolk local authorities, was taken to close Whit5tone House. There were many different factors that led to this difficult decision which include, but are not limited to, the environment and standard of the property. ongoing maintenance costs and financial losses that the Charity could no longer sustsin. -36-