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2021-03-31-accounts

CHARITY REGISTRATION NUMBER: 1074699

Asperger East Anglia Unaudited financial statements

31 March 2021

Asperger East Anglia

Financial statements

Year ended 31 March 2021

Page
Trustees' annual report 1
Independent examiner's report to the trustees 11
Statement of financial activities 13
Balance sheet 14
Statement of cash flows 15
Notes to the financial statements 16

Asperger East Anglia

Trustees' annual report

Year ended 31 March 2021

The trustees present their report and the unaudited financial statements of the charity for the year ended 31 March 2021.

The financial statements have been prepared in accordance with the accounting policies set out in notes to the accounts and comply with the charity's governing document, the Charities Act 2011 and Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland published in October 2019.

Reference and administrative details

Registered charity name Asperger East Anglia Charity registration number 1074699 Principal office Charing Cross Centre 17-19 St John Maddermarket Norwich NR2 1DN

The trustees

The trustees who served during the year and at the date of approval were as follows:

Mrs Marcella Olive MBE Mr Jeremy Elliott Dr Elizabeth Kershaw BSc PGCE PhD Dr Ekkehart Staufenberg MSc, MD, MRCPsych, Cert.HM Mr Norman Angus BSc (Hons) Ms Julie Elliott (appointed 5 October 2020) Mrs Mary Laxton Ms Jo Watts Ms Fiona Hare (appointed 10 August 2020) Rev Andrew Good (appointed 10 August 2020) Dr Peter Langdon DClinPsy, PhD, CPsychol, AFBPsS

Chief Executive Officer Thecla Fellas Independent examiner S C Mary FCA Lovewell Blake LLP Chartered accountants Bankside 300 Peachman Way Broadland Business Park Norwich NR7 0LB Bankers HSBC Bank plc 18 London Street Norwich Norfolk

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Asperger East Anglia

Trustees' annual report (continued)

Year ended 31 March 2021

Objectives and activities

In addition, the charity managed a number of specific projects during the year ended 31 March 2021 as follows:

Providing Information, Advice, Guidance and Support

The Charity continued to respond to hundreds of telephone calls and emails from people requesting support, information, advice and guidance on Asperger syndrome and associated issues.

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Asperger East Anglia

Trustees' annual report (continued)

Year ended 31 March 2021

Objectives and activities (continued)

Raising Awareness of Asperger Syndrome

Over the year we have continued to raise awareness of the needs of those with Asperger syndrome and their families. Despite the pandemic we were able to utilise virtual resources to continue to raise awareness and ensured the following:

Risk Management

The strategic committee met regularly during this year to help plan for expected funding cuts and to prepare for the most significant risks that the charity faces including:

Objectives for the Year

Asperger East Anglia's key aims, and objectives met in 2020/21 were:

Public Benefit

The public benefit of our service is to all our clients who have been formally diagnosed with Asperger syndrome (AS), their families, carers, educators, and employers.

The trustees have paid due regard to the Charity Commission's guidance on public benefit in deciding what activities the charity should undertake.

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Asperger East Anglia

Trustees' annual report (continued)

Year ended 31 March 2021

Achievements and performance

Children, Young People and Families Services

Children and Family Support Groups

During this year we transferred Children and Family support group over to virtual meetings. The groups have continued to provide fortnightly social activities for children with AS and their families via an online platform. Staff adapted creative activities that were delivered virtually including, social games art, craft, and cookery. We were unfortunately unable to provide outings and external activities due to the pandemic restrictions however we provided regular support throughout the year and ensured parents could have access to help outside of the regular meetings. The groups provided support to over 40 families in total throughout the year.

Education support has been maintained using virtual meetings for parents struggling to educate children while at home during the pandemic. Advice and support included telephone and e-mail support as well as face to face meetings on a virtual platform.

Adult Services

Carers Support

The need for carer support increased during 2021. The pandemic lockdown increased the anxiety levels of those with Autism which had a negative impact on the wellbeing of those who carer for them. We received over 200 calls from carers/parents struggling to cope for their loved ones while isolating. The pressure upon carers during this time was like no other and to respond to the demand and change in support requirements we supplied an emergency basic needs service which included shopping, collecting prescriptions, arranging doctors and hospital appointments, and arranging any household services. Our personal support workers also supplied a respite service for carers where their cared for person was supported away from the home allowing the carer time to themselves. In between the lockdowns we helped two families to have a respite break at a holiday camp while support was put in place for their loved ones at home.

Employment and Training

During this year we were unable to supply work experience placements due to the pandemic lockdowns, our workshops were closed for most of the year and therefore it was not possible to invite people to attend the training sessions. Our employment advisor did however have requests for support that could be delivered virtually such as help to apply for job vacancies, completing a CV and general job coaching. We had requests to support at job retention meetings and were able to advice employers about difficulties in the workplace for those employed with Asperger syndrome.

Personal Support Service

The personal support service offers individuals with Asperger syndrome the opportunity to receive support in a range of settings and situations including within their home environment. Our PA's work with a person-centered approach to assist individuals to access community-based activities and promote independence. We responded to our services users change in needs during the pandemic by supplying a weekly basic needs service. Our support workers adapted support using online platforms, text, and email, this was offered on a daily basis to those that were in crisis due to the increased isolation from the lockdowns. We were able to monitor people's wellbeing and work closely with mental health services when identifying anyone in crisis.

Moving On Project

Our independent living project is housed above one of our premises in Beccles and has offered young people with AS the opportunity of to be supported while learning all the skills needed to live independently.

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Asperger East Anglia

Trustees' annual report (continued)

Year ended 31 March 2021

Achievements and performance (continued)

Review of Fundraising Performance

The charity continued to need to raise funds for specific projects and to meet the general management costs of the charity, by:

The following funders have supported our charitable activities during the year:

Charitable Trust 2020/21 Project
Anonymous Norwich Dropinproject
The 29thMay1961 Charitable Trust Social supportgroups
The AlchemyFoundation Social supportgroups
The Elledale Trust Socialgroups(Helpfor Norfolk Children)
Suffolk CommunityFoundation Beccles Workshop project
Suffolk CommunityFoundation Carers Respiteproject
Suffolk CommunityFoundation Core RunningCosts
Bank of England Social supportgroups
Charities Aid Foundation Resilience Funding
The RicketyCharitable Trust Social supportgroups
John Risebow’s Charity Beccles Workshop project
The Garfield Weston Core runningCosts
The National LotteryCommunityFund Employment and Trainingand Helpline
The National LotteryCommunityFund Covid- 19 Response Helpforpeople with AS
Norfolk CommunityFoundation Support worker salary
Norfolk CommunityFoundation Covid- 19 Response
The Aquarius Charitable Foundation Beccles Workshop project
The Greys Court Trust Beccles Workshop project
Annie Tranmer Charitable Trust Beccles Workshop project
BigIssue Invest EmergencyResponse Fund
LadyHind Trust Social supportgroups
Lloyds Bank Foundation Covid- 19 Response
Lloyds Bank Foundation MovingOnproject
The Nichol - YoungFoundation Beccles Workshop project
Douglas Arter Foundation Beccles Workshop project
Awards For All Covid- 19 Response

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Asperger East Anglia

Trustees' annual report (continued)

Year ended 31 March 2021

Achievements and performance (continued)

The following statutory bodies have provided funding during the reporting year:

Project
Personal Support Service Norfolk County Council
Workshop training Suffolk County Council

Management Review

The following diagram shows how the charity has been managed during the reporting year:

During the reporting year Asperger East Anglia employed 29 staff, 4 of whom were paid for a maximum of 37.5 hours per week. The remaining staff worked on a part-time or sessional basis.

The charity is an equal opportunities employer. It is aware of its statutory duty to support the employment of disabled persons where possible, both in recruitment and by retention of employees who become disabled whilst in the employment of the charity, as well as generally through training and career development. During the year 2021-21 Asperger East Anglia employed 6 people with Asperger syndrome (a registered disability under the Disabled Persons Act).

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Asperger East Anglia

Trustees' annual report (continued)

Year ended 31 March 2021

Financial review

As the financial year 2019/2020 ended, the early stages of what has become the Covid-19 pandemic were evident. AEA was quick to review its exposure to risk, physically, financially and as a charity. Considering known and/or promised resources, we recast our financial forecasts together with our revised project plans, to support our staff and importantly our clients, those least able to cope. Although what we do and how we do it has had to change we remain committed to meeting the needs of our vulnerable clients and their families. We also took the decision to continue to employ all our staff and once it became clear that the Chancellor of The Exchequer had a plan to provide furlough funding, we had the means in place to do just that.

We continued to deliver our services throughout the year, although in different ways to what we were accustomed to. We managed our budget wisely while seeking new sources of funding although traditional sources were drying up rapidly. Most importantly though we could afford to continue. We maintained a balanced portfolio of funding, relying least on statutory sources, taking advantage of every opportunity for available lottery or trusts funds but most importantly growing our own resources year on year, making us more self-funding and therefore self-reliant. Uncertainty is never far away but we will always put the charity first and continue to seek to mitigate future issues by being forward-looking, finding ways to best manage our cashflow.

Our income for the financial year was £550,843 (2020: £369,271), up by approximately 49% on the previous year and expenditure was £385,081 (2020: £370,943), up by 4%. This in turn has increased our overall funds balance from £7,449 at the end of 2019/20, to £173,211 for 2020/21, of which £18,990 are restricted funds and £154,221 in unrestricted reserves. As in recent years, it should be appreciated and expected that pressure on funding continued to force the charity to use a proportion of its reserves to aid those projects whose funding has declined, however the expenditure has been supported by the additional income gained from Asperger Community Development (East Anglia) Limited (ACD), at certain times through the year. We are very pleased to report that our reserve position has very much improved during the financial year. The Covid-19 pandemic has certainly given us significant challenge but by finding ways to continue to operate e.g. increasing e-Bay selling through our trading arm, because our shops remained closed, we have gained significant income. Also, where we had been unable to utilise some staff members, we applied for and received furlough payments through HMRC, this in turn meant that unrestricted resources which might otherwise have been used were kept in reserve. These accounts should always be read in conjunction with those of the trading arm. It must be remembered that we can only utilise restricted funding for the purposes the funder(s) intends and any unanticipated charges or events must be borne by unrestricted funds.

Our trading arm, ACD continues to generate income since the move to Beccles. Since mid-July 2014, the Beccles operation has borne fruit and all the staff there, in whatever capacity, must be commended for the effort they put in to make it work. It has enabled us to demonstrate to funders that we are doing things to help ourselves and provides valuable unrestricted income that we can use to support the charity's efforts. This "opportunity shop" has everything in one place, a shop, workshops (Furniture, Electrical) and space for training/meeting rooms. The flexibility of the facility and those involved have demonstrated that they can maintain what works well but adjust what doesn't, this presents an ever-changing look to where and how our income gets generated.

In October 2017 we opened a second retail shop in Beccles, complementing our existing facility. The main reason for doing so was to expand our floor sales area but to also utilise the upstairs space and provide supported living to young people with Autism. This has proven to be a highly successful project that we hope to replicate and expand in the future.

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Asperger East Anglia

Trustees' annual report (continued)

Year ended 31 March 2021

Financial review (continued)

As always, we do remain under significant financial pressure. As Covid-19 restrictions eased, footfall in our shops has not yet returned to pre-Covid levels and students are not yet permitted to get training in our workshops. With many more charities having to seek funding from trusts and grant makers it makes the process of applying for funds far more competitive. We are doing well at this moment in time but we have been close to critical mass before and we want to be sure we can still support all our services into the future. The local authority in Norfolk continue to pay little regard to the struggles of people with Autism, care assessments are still failing to identify the needs of our service users and in our view they are failing to abide by the Autism Act of 2009. Norfolk County Council have introduced an Autism strategy and we have written to them to express our concerns about its implementation. It speaks volumes in the fact that they haven't even acknowledged our correspondence, let alone articulated some sort of response. We strongly disagree with their financial pursuit of the vulnerable to make ends meet with an ever-increasing charging policy and will support our service users to actively challenge these failings as they present themselves.

It has not been without some considerable effort on the part of AEA/ACD management, our staff and those we look to, to aid us in our fundraising activities, for matters to have been maintained to the extent that they have. We highly value all those funders, whether large or small, who have supported this charity through the years, we could not do this without them. We will maintain our focus and, if this financial year's results are anything to go by, forge ahead, keep our much-valued staff and continue to provide valuable services to those with AS and their families. We said this last year and it is worth repeating that we have had to change what we do and how we do it over the years and with good management of change we can maintain our effectiveness. We sincerely hope we can continue to find ways to maintain or resurrect services in some way, shape or form in the future. We need to be imaginative and flexible as we hope you realise we have always had to be.

We must always seek to maintain our transparency; be clear on how beneficial we are and can be to a very specific group with a lifelong need that can be eased with our help but not cured. We must continue to persuade people and funders alike that we are worth supporting, that we can have a positive impact on people's lives and that in most cases we work for and achieve great results. The Trustees thank every single person, group and organisation that supports us from the smallest donation, to buying something in our shops, to those interested in and generously funding our projects.

Reserves policy

It is the aim of the trustees to build free reserves totalling £100,000, sufficient to cover the operating costs of the charity for a 3 month period and thereby secure the continued provision of its services in the event of significant demands for such service being placed upon it without immediate funding.

The free reserves at 31 March 2021 amount to £150,595 (2020: deficit of £303) representing approximately 5 months' expenditure, excluding depreciation. Restricted funds totalled £18,990 (2020: £3,944) at 31 March 2021.

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Asperger East Anglia

Trustees' annual report (continued)

Year ended 31 March 2021

Financial review (continued)

Going Concern

The Trustees are aware of the significant positive change in our reserves position as of 31 March 2021, they remain satisfied the financial statements should be prepared on a going concern basis as they believe that:

will be sufficient to enable the charity to continue to operate. Therefore the Trustees believe that no material uncertainties over the going concern status of the charity.

Plans for future periods

Key Future Plans

In addition to the continuance of all our projects Asperger East Anglia's key aims and objectives for 2021/2022 are:

Structure, governance and management

Constitution

Asperger East Anglia is a registered charity and is governed by a Declaration of Trust made on the 8th July 1998 and Supplemental Deed 8th June 2004.

Recruitment and Appointment of Trustees

The minimum number of serving trustees is three. Trustees are appointed by a resolution of the trustees, passed at a special meeting with 21 days notice. In selecting persons to be appointed as trustees, the existing trustees shall take into account the benefits of appointing a person who through residence, occupation, employment, special knowledge, or personal or professional qualifications can make a contribution to the pursuit of the objects or the management of the Charity.

Trustees Induction and Training

All new trustees are provided with a comprehensive induction pack to Asperger East Anglia, which includes the Deed of Trust, current business plan, staffing structure, annual budget and last audited accounts. They are also provided with details of their obligations under Charity Law. Following their appointment, we will endeavour to provide trustees with ongoing training by recommending relevant courses for them to attend as appropriate.

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Asperger East Anglia

Trustees' annual report (continued)

Year ended 31 March 2021

Structure, governance and management (continued)

Organisation Structure and Decision Making

The Trustees meet at least bi-monthly with special meetings being held when circumstances dictate. The trustees govern and strategically manage the charity but employ a Chief Executive Officer and staff to carry out day to day functions.

Related parties

One of the Trustees of Asperger East Anglia is also a director of Asperger Community Development (East Anglia) Limited, while a further Trustee is company secretary.

True and Fair override

The accounts (financial statements) have been prepared to give a "true and fair" view and have departed from the Charities (Accounts and Reports) Regulations 2008 only to the extent required to provide a "true and fair" view. This departure has involved Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS102) issued in October 2019 rather than the Accounting and Reporting by Charities: Statement of Recommended Practice effective from 1 April 2005 which has since been withdrawn.

Independent examiner

S C Mary FCA of Lovewell Blake LLP is willing to be re-appointed as independent examiner for the ensuing year.

The trustees' annual report was approved on 14 December 2021 and signed on behalf of the board of trustees by:

Mrs Marcella Olive MBE Trustee

Mr Jeremy Elliott Trustee

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Asperger East Anglia

Independent examiner's report to the trustees of Asperger East Anglia

Year ended 31 March 2021

I report to the charity trustees on my examination of the financial statements of the charity for the year ended 31 March 2021 which are set out on pages 13 to 25.

Responsibilities and basis of report

As the charity's trustees you are responsible for the preparation of the financial statements in accordance with the requirements of the Charities Act 2011 (‘the Act’).

I report in respect of my examination of the charity's financial statements carried out under section 145 of the Act and in carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.

Independent examiner's statement

Since the charity’s gross income exceeded £250,000 your examiner must be a member of a body listed in section 145 of the 2011 Act. I confirm that I am qualified to undertake the examination because I am a member of the Institute of Chartered Accountants in England and Wales (ICAEW), which is one of the listed bodies.

I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:

  1. accounting records were not kept in respect of the charity as required by section 130 of the Act; or

  2. the financial statements do not accord with those records; or

  3. the financial statements do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a ‘true and fair' view which is not a matter considered as part of an independent examination.

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Asperger East Anglia

Independent examiner's report to the trustees of Asperger East Anglia (continued)

Year ended 31 March 2021

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.

Your attention is drawn to the fact that the Charity has prepared the accounts (financial statements) in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) in preference to the Accounting and Reporting by Charities: Statement of Recommended Practice issued on 1 April 2005 which is referred to in the extant regulations but has since been withdrawn.

I understand that this has been done in order for the accounts to provide a true and fair view in accordance with the Generally Accepted Accounting Practice effective for reporting periods beginning on or after 1 January 2015.

S C Mary FCA Independent Examiner

Lovewell Blake LLP Chartered accountants Bankside 300 Peachman Way Broadland Business Park Norwich NR7 0LB

15 December 2021

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Asperger East Anglia

Statement of financial activities

Year ended 31 March 2021

2021 2020
Unrestricted Restricted
funds funds Total funds Total funds
Note £ £ £ £
Income and endowments
Donations and legacies 4 96,218 – 96,218 45,938
Charitable activities 5 73,030 293,932 366,962 321,009
Other income 6 87,663 – 87,663 2,324
------------------------------- ------------------------------- ------------------------------- -------------------------------
Total income 256,911 293,932 550,843 369,271
=============================== =============================== =============================== ===============================
Expenditure
Raising funds
Costs of raising donations and
legacies 7 – (8,290) (8,290) (8,053)
Charitable activities 8 (106,195) (270,596) (376,791) (362,890)
------------------------------- ------------------------------- ------------------------------- -------------------------------
Total expenditure (106,195) (278,886) (385,081) (370,943)
=============================== =============================== =============================== ===============================
------------------------------- ------------------------------- ------------------------------- -------------------------------
Net income/(expenditure) and net
movement in funds 150,716 15,046 165,762 (1,672)
=============================== =============================== =============================== ===============================
Reconciliation of funds
Total funds brought forward 3,505 3,944 7,449 9,121
------------------------------- ------------------------------- ------------------------------- -------------------------------
Total funds carried forward 154,221 18,990 173,211 7,449
=============================== =============================== =============================== ===============================

The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.

The notes on pages 16 to 25 form part of these financial statements.

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Asperger East Anglia

Balance sheet

31 March 2021

2021 2020
Note £ £ £ £
Fixed assets
Tangible fixed assets 13 3,626 3,808
Current assets
Debtors 14 71,382 34,052
Cash at bank and in hand 110,165 525
------------------------------- --------------------------
181,547 34,577
Creditors: Amounts falling due within
one year 15 (11,962) (30,936)
------------------------------- --------------------------
Net current assets 169,585 3,641
------------------------------- ----------------------
Total assets less current liabilities 173,211 7,449
------------------------------- ----------------------
Net assets 173,211 7,449
=============================== ======================
Funds of the charity
Restricted funds 18,990 3,944
Unrestricted funds 154,221 3,505
------------------------------- ----------------------
Total charity funds 17 173,211
===============================		 7,449
======================

These financial statements were approved by the board of trustees and authorised for issue on 14 December 2021, and are signed on behalf of the board by:

Mrs Marcella Olive MBE Trustee

Mr Jeremy Elliott Trustee

The notes on pages 16 to 25 form part of these financial statements.

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Asperger East Anglia

Statement of cash flows

Year ended 31 March 2021

2021 2020
£ £
Cash flows from operating activities
Net income/(expenditure) 165,762 (1,672)
Adjustments for:
Depreciation of tangible fixed assets 1,210 1,267
Accrued expenses/(income) 2,280 (9,782)
Changes in:
Trade and other debtors (39,397) (6,179)
Trade and other creditors (19,187) 13,256
------------------------------- --------------------------
Cash generated from operations 110,668 (3,110)
------------------------------- ----------------------
Net cash from/(used in) operating activities 110,668 (3,110)
=============================== ======================
Cash flows from investing activities
Purchase of tangible assets (1,028) (1,020)
------------------------------- ----------------------
Net cash used in investing activities (1,028) (1,020)
=============================== ======================
Net increase/(decrease) in cash and cash equivalents 109,640 (4,130)
Cash and cash equivalents at beginning of year 525 4,655
------------------------------- ----------------------
Cash and cash equivalents at end of year 110,165 525
=============================== ======================

The notes on pages 16 to 25 form part of these financial statements.

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Asperger East Anglia

Notes to the financial statements

Year ended 31 March 2021

1. General information

The charity is a public benefit entity and a registered charity in England and Wales and is unincorporated. The address of the principal office is Charing Cross Centre, 17-19 St John Maddermarket, Norwich, NR2 1DN.

2. Statement of compliance

The charity constitutes a public benefit entity as defined by FRS 102. The financial statements have been prepared in accordance with 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 issued in October 2019, the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102), the Charities Act 2011 and UK Generally Accepted Accounting Practice.

The financial statements have been prepared to give a 'true and fair' view and have departed from the Charities (Accounts and Reports) Regulations 2008 only to the extent required to provide a 'true and fair view'. This departure has involved following the 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 issued in October 2019 rather than the Accounting and Reporting by Charities: Statement of Recommended Practice effective from 1 April 2005 which has since been withdrawn.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis.

Going concern

The accounts have been prepared on the going concern basis and the Trust believes that no material uncertainties exist. The Trustees have considered the level of funds held and the expected income and expenditure for the next 12 months from authorising these financial statements. The budgeted income and expenditure is sufficient with the level of reserves for the Trust to be able to continue as a going concern.

The trustees have taken into account the effects of COVID-19 in making this assessment.

Funds structure

Unrestricted funds are available for use at the discretion of the trustees to further any of the charity's

purposes.

Restricted funds are subjected to restrictions on their expenditure declared by the donor or through the terms of an appeal.

Income

All income is included in the statement of financial activities when entitlement has passed to the charity, it is probable that the economic benefits associated with the transaction will flow to the charity and the amount can be reliably measured. The following specific policies are applied to particular categories of income:

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Asperger East Anglia

Notes to the financial statements (continued)

Year ended 31 March 2021

3. Accounting policies (continued)

Income (continued)

Expenditure

Expenditure is recognised on an accruals basis as a liability is incurred. Expenditure includes any VAT which cannot be fully recovered, and is classified under headings of the statement of financial activities to which it relates:

All costs are allocated between the expenditure categories of the SOFA on a basis designed to reflect the use of the resource. Costs relating to a particular activity are allocated directly, others are apportioned on an appropriate basis, as set out in the notes to the accounts.

Operating leases

Rentals payable under operating leases are charged in the Statement of Financial Activities on a straight line basis over the lease term.

Tangible assets

The cost of tangible fixed assets includes only the expenditure incurred in bringing the assets into working condition for their intended use.

There is no value below which assets are not capitalised.

Impairment reviews are only carried out on groups of assets where there has been an indication of impairment.

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Asperger East Anglia

Notes to the financial statements (continued)

Year ended 31 March 2021

3. Accounting policies (continued)

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

Motor Vehicles - 25% reducing balance Office Equipment - 25% reducing balance

Taxation

The charity is exempt from income tax on all its activities.

Financial instruments

A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument.

Basic financial instruments are initially recognised at the amount receivable or paable including any related transaction costs, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.

Current assets and current liabilities are subsequently measured at the cash or other consideration expected to be paid or received and not discounted.

Debt instruments are subsequently measured at amortised cost.

Defined contribution plans

Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund.

When contributions are not expected to be settled wholly within 12 months of the end of the reporting date in which the employees render the related service, the liability is measured on a discounted present value basis. The unwinding of the discount is recognised as an expense in the period in which it arises.

4. Donations and legacies

Unrestricted Total Funds Unrestricted Total Funds
Funds 2021 Funds 2020
£ £ £ £
Donations
Donations 73,181 73,181 45,790 45,790
Gift aid from Asperger Community
Development (East Anglia) Limted 23,037 23,037 – –
Subscriptions
Membership subscriptions – – 148 148
-------------------------- -------------------------- -------------------------- --------------------------
96,218 96,218 45,938 45,938
========================== ========================== ========================== ==========================

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Asperger East Anglia

Notes to the financial statements (continued)

Year ended 31 March 2021

5. Charitable activities

Unrestricted Restricted Total Funds
Funds Funds 2021
£ £ £
Personal Support Service 73,030 37,763 110,793
Drop in Centre – 33,709 33,709
Workshop Opportunities - Placements – 1,058 1,058
Adult Group – 3,414 3,414
Adult Carers – 12,828 12,828
Workshop Opportunities - Big Lottery Funding – 60,000 60,000
Workshop Opportunities - Grants and Appeals – 50,240 50,240
Moving On – 44,185 44,185
Children and Family Support – 50,735 50,735
-------------------------- ------------------------------- -------------------------------
73,030 293,932 366,962
========================== =============================== ===============================
Unrestricted Restricted Total Funds
Funds Funds 2020
£ £ £
Personal Support Service 60,978 32,924 93,902
Drop in Centre – – –
Workshop Opportunities - Placements – 18,890 18,890
Adult Group – 2,475 2,475
Adult Carers – 6,344 6,344
Workshop Opportunities - Big Lottery Funding – 106,792 106,792
Workshop Opportunities - Grants and Appeals – 31,750 31,750
Moving On – 51,136 51,136
Children and Family Support – 9,720 9,720
-------------------------- ------------------------------- -------------------------------
60,978 260,031 321,009
========================== =============================== ===============================

Included in charitable activities is Government funding of £69,364 (2020: £140,097).

6. Other income

Unrestricted Total Funds Unrestricted Total Funds
Funds 2021 Funds 2020
£ £ £ £
CJRS furlough income 87,663
==========================		 87,663
==========================		 2,324
======================		 2,324
======================

7. Costs of raising donations and legacies

Unrestricted Restricted Total Funds
Funds Funds 2021
£ £ £
Fundraising consultancy and expenses – 8,290 8,290
============= ====================== ======================
Unrestricted Restricted Total Funds
Funds Funds 2020
£ £ £
Fundraising consultancy and expenses 1,220 6,833 8,053
====================== ====================== ======================

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Asperger East Anglia

Notes to the financial statements (continued)

Year ended 31 March 2021

8. Expenditure on charitable activities

Activities
undertaken Total funds Total fund
directly Support costs 2021 2020
£ £ £ £
Personal Support Service 64,975 24,414 89,389 114,851
Youth Group 25,108 9,219 34,327 –
Workshop Opportunities - Big Lottery
Funding 54,872 22,065 76,937 134,633
Adult Carers 10,967 4,027 14,994 6,333
Adult Group 2,544 934 3,478 5,147
Moving On 39,068 14,344 53,412 57,573
Workshop Opportunities - Grants and
Appeals 39,670 17,445 57,115 31,738
Children and Family Support 27,240 17,438 44,678 10,657
Governance costs – 2,461 2,461 1,958
------------------------------- ------------------------------- ------------------------------- -------------------------------
264,444 112,347 376,791 362,890
=============================== =============================== =============================== ===============================
Analysis of governance costs
Unrestricted Restricted Total Funds Total Funds
Funds Funds 2021 2020
£ £ £ £
Independent examination – 2,448 2,448 1,944
Depreciation 13 – 13 14
------------- ---------------------- ---------------------- ----------------------
13 2,448 2,461 1,958
============= ====================== ====================== ======================
Support costs
Charitable Total
Governance Activities Allocated
£ £ £
Staff costs - Usage – 102,872 102,872
Other admin costs - Usage 2,461 7,014 9,475
---------------------- ------------------------------- -------------------------------
2,461 109,886 112,347
====================== =============================== ===============================

The financial statements for the year ended 31 March 2021 included £270,596 (2020: £257,207) of restricted charitable activities expenditure.

9. Net income/(expenditure)

Net income/(expenditure) is stated after charging/(crediting):

Net income/(expenditure) is stated after charging/(crediting):
2021 2020
£ £
Depreciation of tangible fixed assets 1,210 1,267
Operating lease payments 3,295 3,307
====================== ======================
10. Independent examination fees
2021 2020
£ £
Fees payable to the independent examiner for:
Independent examination of the financial statements 2,448
======================		 1,944
======================

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Asperger East Anglia

Notes to the financial statements (continued)

Year ended 31 March 2021

11. Staff costs

The total staff costs and employee benefits for the reporting period are analysed as follows:

2021 2020
£ £
Wages and salaries 343,515 343,152
Social security costs 16,667 16,412
Employer contributions to pension plans 5,114 4,944
------------------------------- -------------------------------
365,296 364,508
Less: recharged to Asperger Community
Development (East Anglia) Ltd (24,933) (42,283)
------------------------------- -------------------------------
340,363 322,225
=============================== ===============================

Key management personnel remuneration amounted to £51,348 in respect of one employee (2020: £44,785 one employee).

The average head count of employees during the year was 29 (2020: 35).

No employee received employee benefits of more than £60,000 during the year (2020: Nil).

12. Trustee remuneration and expenses

The trustees received no remuneration and had no expenses re-imbursed during either the current or previous year.

13. Tangible fixed assets

Motor Office
vehicles Equipment Total
£ £ £
Cost
At 1 Apr 2020 12,210 31,270 43,480
Additions – 1,028 1,028
-------------------------- -------------------------- --------------------------
At 31 Mar 2021 12,210 32,298 44,508
========================== ========================== ==========================
Depreciation
At 1 Apr 2020 10,082 29,590 39,672
Charge for the year 532 678 1,210
-------------------------- -------------------------- --------------------------
At 31 Mar 2021 10,614 30,268 40,882
========================== ========================== ==========================
Carrying amount
At 31 Mar 2021 1,596 2,030 3,626
========================== ========================== ==========================
At 31 Mar 2020 2,128 1,680 3,808
========================== ========================== ==========================

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Asperger East Anglia

Notes to the financial statements (continued)

Year ended 31 March 2021

14. Debtors

2021 2020
£ £
Trade debtors 1,265 545
Prepayments and accrued income 12,653 14,720
Amounts owed by Asperger Community Development (East Anglia)
Limited 53,364 18,787
Other debtors 4,100 –
-------------------------- --------------------------
71,382 34,052
========================== ==========================
Creditors: Amounts falling due within one year
2021 2020
£ £
Trade creditors 18 4,076
Accruals and deferred income 5,713 5,500
Social security and other taxes 5,294 17,649
Other creditors 937 3,711
-------------------------- --------------------------
11,962 30,936
========================== ==========================
2021 2020
£ £
Deferred income brought forward 1,928 –
Released during the year (1,928) –
Deferred during the year 1,738 1,928
---------------------- ----------------------
Deferred income carried forward 1,738 1,928
====================== ======================

15. Creditors: Amounts falling due within one year

Deferred income relates to personal budget income for April 2021.

16. Pensions and other post retirement benefits

Defined contribution plans

The amount recognised in income or expenditure as an expense in relation to defined contribution plans was £5,114 (2020: £4,944).

17. Analysis of charitable funds

Unrestricted funds

Unrestricted funds
At
At 1 Apr 2020 Income Expenditure Transfers 31 Mar 2021
£ £ £ £ £
General funds 3,505 256,911 (106,195) – 154,221
====================== =============================== =============================== ============= ===============================
At
At 1 Apr 2019 Income Expenditure Transfers 31 Mar 2020
£ £ £ £ £
General funds 1,160 109,240 (106,903) 8 3,505
====================== =============================== =============================== ============= ======================

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Asperger East Anglia

Notes to the financial statements (continued)

Year ended 31 March 2021

17. Analysis of charitable funds (continued)

Restricted funds

Restricted funds
At
At 1 Apr 2020 Income Expenditure Transfers 31 Mar 2021
£ £ £ £ £
Adult Group 145 3,414 (2,544) – 1,015
Adult Carers 1,745 12,828 (11,955) – 2,618
Workshop Opportunities -
Big Lottery Funding and
Placements – 61,058 (60,098) – 960
Workshop Opportunities -
Grants and Appeals 2 50,240 (49,030) – 1,212
Moving On 2,045 44,185 (43,484) – 2,746
Children and Family
Support 7 50,735 (47,494) – 3,248
Personal Support Service – 37,763 (37,763) – –
Drop in Centre – 33,709 (26,518) – 7,191
---------------------- ------------------------------- ------------------------------- ------------- --------------------------
3,944 293,932 (278,886) – 18,990
====================== =============================== =============================== ============= ==========================
At
At 1 Apr 2019 Income Expenditure Transfers 31 Mar 2020
£ £ £ £ £
Computer Equipment 5 – – (5) –
Laptop Depreciation 3 – – (3) –
Adult Group 2,361 2,475 (4,691) – 145
Adult Carers 1,173 6,344 (5,772) – 1,745
Workshop Opportunities -
Big Lottery Funding and
Placements – 125,682 (125,682) – –
Workshop Opportunities -
Grants and Appeals 607 31,750 (32,355) – 2
Moving On 3,812 51,136 (52,903) – 2,045
Children and Family
Support – 9,720 (9,713) – 7
Personal Support Service – 32,924 (32,924) – –
Drop in Centre – – – – –
---------------------- ------------------------------- ------------------------------- ------------- ----------------------
7,961
======================		 260,031
===============================		 (264,040)
===============================		 (8)
=============		 3,944
======================

Purposes of funds:

Details and purposes of the funds can be found within the trustees report (pages 1 to 10).

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Asperger East Anglia

Notes to the financial statements (continued)

Year ended 31 March 2021

18. Analysis of net assets between funds

As at 31 March 2021

Tangible Net Current
Fixed Assets Assets Total 2021
£ £ £
Restricted Income Funds:
Adult Group – 1,015 1,015
Adult Carers – 2,618 2,618
Workshop Opportunities - Big Lottery
Funding – 960 960
Workshop Opportunities - Grants and
Appeals – 1,212 1,212
Moving On – 2,746 2,746
Children and Family Support – 248 3,248
Drop in Centre – 6,091 7,191
------------- -------------------------- --------------------------
– 14,890 18,990
---------------------- ------------------------------- -------------------------------
Unrestricted Income Funds 3,626 150,595 154,221
---------------------- ------------------------------- -------------------------------
Total Funds 3,626 165,485 173,211
====================== =============================== ===============================
As at 31 March 2020
Tangible Net Current
Fixed Assets Assets Total 2020
£ £ £
Restricted Income Funds:
Adult Group – 145 145
Adult Carers – 1,745 1,745
Workshop Opportunities - Grants and
Appeals – 2 2
Moving On – 2,045 2,045
Children and Family Support – 7 7
------------- ---------------------- ----------------------
– 3,944 3,944
---------------------- ---------------------- ----------------------
Unrestricted Income Funds 3,808 (303) 3,505
---------------------- ---------------------- ----------------------
Total Funds 3,808 3,641 7,449
====================== ====================== ======================

19. Analysis of changes in net debt

At
At 1 Apr 2020 Cash flows 31 Mar 2021
£ £ £
Cash at bank and in hand 525 109,640 110,165
============= =============================== ===============================

- 24 -

Asperger East Anglia

Notes to the financial statements (continued)

Year ended 31 March 2021

20. Operating lease commitments

The total future minimum lease payments under non-cancellable operating leases are as follows:

2021 2020
£ £
Not later than 1 year 4,267 4,267
Later than 1 year and not later than 5 years 13,476 16,711
-------------------------- --------------------------
17,743 20,978
========================== ==========================

21. Related parties

During the year the following transactions were undertaken with Asperger Community Development (East Anglia) Limited, a company in which Mrs Marcella Olive MBE and Mr Jeremy Elliott are director and company secretary respectively:

2021 2020
£ £
Income received by the company on behalf of the Charity 3,400 19,981
Expenditure paid by Asperger East Anglia on behalf of the company 29,003 43,515
Expenditure paid by Asperger Community Development (East Anglia)
Ltd on behalf of the Asperger East Anglia – 100
Sales credits raised by Asperger East Anglia in relation to prior year
recharges 2,076 –
Balance due from the company at the period end 53,364 18,787
Gift aid due to Asperger East Anglia 23,037 –

During the year trustees donated goods for resale through Asperger Community Development (East Anglia) Limited's charity shop. It is not practical to determine the value of donated items gifted.

- 25 -