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 o￿AlL5 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 cOnsu￿S 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 spa￿5 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 develo￿nents 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 e￿stIng 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 C￿going 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 pro￿5$e$ 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 Servi￿5). 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 rese￿e5 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 sTRu￿vRE. 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 se￿ices- 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 resour￿5 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 rea￿nable 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 instan￿5 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 2￿6, 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