CHARITY REGISTRATION NUMBER: 1074699
Asperger East Anglia Unaudited financial statements
31 March 2022
Asperger East Anglia
Financial statements
Year ended 31 March 2022
| Page | |
|---|---|
| Trustees' annual report | 1 |
| Independent examiner's report to the trustees | 12 |
| Statement of financial activities | 14 |
| Balance sheet | 15 |
| Statement of cash flows | 16 |
| Notes to the financial statements | 17 |
Asperger East Anglia
Trustees' annual report
Year ended 31 March 2022
The trustees present their report and the unaudited financial statements of the charity for the year ended 31 March 2022.
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 (resigned 4 April 2022) Mr Jeremy Elliott Dr Elizabeth Kershaw BSc PGCE PhD Dr Ekkehart Staufenberg MSc, MD, MRCPsych, Cert.HM Mr Norman Angus BSc (Hons) Mrs Julie Elliott Mrs Mary Laxton Ms Jo Watts Ms Fiona Hare Rev Andrew Good Professor 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 2022
Objectives and activities
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Objects of the Charity
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The Charity exists to relieve the stress experienced by children, young people and adults (in the East Anglia Region) diagnosed with or suspected to have Asperger syndrome, by the provision of support and assistance to such persons, their families and their carers.
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Vision
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Asperger East Anglia will develop its structures and systems to ensure long term sustainability and a quality service to meet the needs of people with Asperger syndrome.
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Mission Statement
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Asperger East Anglia will provide services to meet the needs of people with Asperger syndrome, will work with partners and will raise public awareness of the needs of people with Asperger syndrome.
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Summary of main activities in relation to the objectives of the Charity
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Providing Information, Advice, Guidance and Support
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Raising Awareness of Asperger syndrome
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Fundraising
In addition, the charity managed a number of specific projects during the year ended 31 March 2022 as follows:
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Children and family support groups
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Adult social groups
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Parent and carer support
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Education information, advice and guidance
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Training and Pre Employment Workshop project
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Personal support service
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Independent Living project
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 2022
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:
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Asperger East Anglia was represented on many voluntary sector forums.
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The continued delivery of awareness presentations to a variety of audiences across all sectors.
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A presence at several virtual conferences and events in this year and represented those we support with a voice to challenge areas that are not being met by the governments 'Autism bill' which became the 'Autism act' in November 2009.
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Networked and worked in partnership with other voluntary and statutory organisations including Children's Services, Adult Services, Health Services and DWP.
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Lobbied MPs.
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:
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Failure to obtain funding for ongoing projects. Most project funding is confirmed annually. We are working hard to try to secure more long-term project funding.
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Failure to reach our fundraising target. The current economic outlook continues to raise concerns about the challenges of fundraising.
Objectives for the Year
Asperger East Anglia's key aims, and objectives met in 2021/22 were:
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To continue to expand the Workshop project.
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To continue to establish working partnerships with other organisations and statutory organisations.
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To develop all new services with a self-sustainable model.
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To continue to expand the Independent Living Project.
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To market and promote AS awareness training workshops.
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To review and update all existing policies.
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To review and update training packs and materials.
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 2022
Achievements and performance
Children, Young People and Families Services
Children and Family Support Groups
During this year our Children and Family support group has been delivered via virtual meetings with the occasional meeting in person. Staff adapted creative activities that were delivered virtually including, social games, art, craft, and cookery. The group is well supported by the parents attending and has the potential to be self-running.
Education Advice has been delivered from our Norwich Drop in Centre to parents struggling to cope with the education system including applying for an Educational Health and Care Plan Advice and support included telephone and e-mail support as well as face to face meetings in our offices.
Adult Services
Carers Support
Carers groups returned to meeting in person during this year. Meetings have been held once a month at the Charing Cross Centre and we continued to provide virtual meetings to those carers who live further afield or who were unable to use public transport. Our personal support workers continued throughout this year to supply respite for carers allowing them to have a break from their caring duties. We supported carers to raise their concerns about the lack of support for themselves and their Autistic loved ones to the local authority and the NHS. We received a high number of calls from elderly carers highlighting concerns about the future of their adult autistic children after they are no longer able to. These are carers who in the main have not received any support from social services in the past and unaware as to how to seek help. Carers have reported that the carers assessment offered by the local authority provide little if no practical help and not suitable for carers of an autistic person.
Employment and Training
Following the easing of the lock down the charity returned to providing in house work experience at our Beccles project. Due to some remaining anxieties about the easing of restrictions amongst our autistic community the first part of the year was slow in terms of numbers willing to attend. It wasn't until the beginning of 2021 that we returned to anywhere near normal level of people seeking support to enter employment. We also had to contend with staff sickness due to contracting Covid 19 which proved to be an added challenge. Despite the challenges of returning to normal we supported 22 individuals to gain work experience in our Workshops, gaining woodwork and electronic skills and helped 10 young people to secure employment. Our employment advisor provided help with CV writing, job coaching, seeking and applying for job and volunteering opportunities. We had an increase in the number of people seeking help to retain their employment and provided employers with awareness training and advice on reasonable adjustments in the workplace. The employment and training project also provided benefit and welfare support. This is where a large majority of our work during this year was centred. We had dedicated members of staff to assist people to apply for benefits including Universal Credit and Personal Independence Payment.
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-centred approach to assist individuals to access community-based activities and promote independence. The majority of people who accessed this service were funded by the local authority who purchased individual packages of care. This year has seen the local authority increase their request for the charity's bespoke support service. Referrals have been received across Norfolk social care teams, we currently support 15 Norfolk County Council clients, 1 Suffolk Client and 9 private paying clients. Most referrals have had complex needs including severe and enduring mental health issues which have required intensive support. Throughout the year the charity has recruited staff with experience in both autism and mental health to meet demand and in order to expand the service next year.
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Asperger East Anglia
Trustees' annual report (continued)
Year ended 31 March 2022
Achievements and performance (continued)
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 to be supported while learning all the skills needed to live independently. We have through the year supported a further 7 clients to move into their own accommodation and have supported them with their independent living skills.
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:
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Contracting a professional fundraising consultant, Felton Fundraising.
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Making applications to local and national statutory funding bodies.
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Develop new services with a self-funding model.
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Asperger East Anglia
Trustees' annual report (continued)
Year ended 31 March 2022
Achievements and performance (continued)
The following funders have supported our charitable activities during the year:
| Charitable Trust 2021/22 | Project |
|---|---|
| Awards for All | Drop in Centre (Mental Health Support Worker) |
| Postcode Places Trust | Drop in Centre (Mental Health Support Worker) |
| CharlesLittlewoodHill Trust | Beccles Workshop |
| Pettit CharitableTrust | Beccles Workshop |
| The GreyCourt Trust | Beccles Workshop |
| The Annie Tranmer Charitable Trust | Social Support Groups |
| Edward GoslingFoundation | Carers Support |
| The SouterCharitableTrust | Beccles Workshop |
| NorwichConsolidated Charities | Dropin Centre |
| Laura Elizabeth Stuart Memorial Trust | Beccles Workshop |
| The Lord Belstead Charitable Settlement | Beccles Workshop |
| The Paul Basham Charitable Trust | Beccles Workshop |
| Ganzoni Charitable Trust | Beccles Workshop |
| Educational Foundation of Alderman John Norman | Children and Family |
| The Sir Robert Gooch | Beccles Workshop |
| The Astor Foundation | Beccles Workshop |
| Anne French Memorial Trust | Beccles Workshop |
| Douglas Arter Foundation | Children and Family |
| Lloyds Bank Foundation | Movingonproject |
| 29th May1961 Charitable Trust | Children and Family |
| TheEllerdaleTrust | Children and Family |
| Anne French Memorial Trust | Beccles Workshop |
| The RC SnellingCharitable Trust | Dropin Centre |
| John Ackroyd Charitable Trust | Children and Family |
| Bank of England | Beccles Workshop |
| National LotteryCommunityFund | Employment and Training/Helpline |
| Norfolk CountyBowls Association | Core |
| The Goodman Trust | Social Support Groups |
| Suffolk CommunityFoundation | Carers |
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Asperger East Anglia
Trustees' annual report (continued)
Year ended 31 March 2022
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 |
| Workshop capital cost | East Suffolk Council |
Management Review
The charity has been managed during the year by the following:
Trustees - responsible for the management of the charity's activities and its financial position.
Committees
Finance Committee - responsible for setting the budget and overseeing the financial position;
Strategic Development Committee - responsible for the development of the charity's strategy;
Staffing Committee - responsible for overseeing the charity's staffing and pay levels.
Chief Executive Office - responsible for overseeing the day to day functions.
During the reporting year Asperger East Anglia employed 29 staff, 3 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 2021-22 Asperger East Anglia employed 5 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 2022
Financial review
As the financial year 2020/2021 came to a close, the latter stages of the Covid-19 pandemic were still around and, although less virulent, will remain around for some time to come. The pandemic has had its impact on this charity, its staff, footfall to our shops/workshops and fundraising too. When the pandemic hit in early 2020 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 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 with Government led furlough funding, we had the means in place to do just that.
Moving forward into 2021/22 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. We are prepared to make the tough decisions as and when necessary to ensure the continued existence of the charity and support its aims and goals.
Our income for the financial year was £399,242 (2021: £550,843), down by approximately 28% on the previous year and expenditure was £430,211 (2021: £385,081), an increase of 12%. This in turn has decreased our overall funds balance from £173,211 at the end of 2020/21, to £142,242 for 2021/22, of which there are net assets in the restricted funds of £829, designated funds £2,332 and £139,081 in unrestricted reserves. In recent years, it was expected that pressure on funding continued to force the charity to use its reserves to aid those projects whose funding had declined, however we are very pleased to report we are in a position to hold a significant reserve of £100,000, agreed by Trustees to provide the foundation for a future significant project or alternatively provide 3 months expenditure.
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, Asperger Community Development (East Anglia) Limited (ACD) continues to generate income since the move to Beccles in 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 venture 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 2022
Financial review (continued)
We have significantly reduced our accommodations at the Charing Cross Centre in Norwich, maintaining a large office space with no return meant a rethink was required. We moved downstairs which enabled us to have a street facing shop and space for a drop-in centre. While this has not been entirely successful, we remain hopeful that as footfall continues to develop in the area this space will become more readily utilised.
As always, we do remain under significant financial pressure. We are doing well at this moment in time, but we have been close to critical before, and we want to be sure, we can still support all our services into the future. It is with regret that we continue to be poorly supported by the local authority in Norfolk, they 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 continue to fail 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. They have finally responded, after a year, with an extremely unsatisfactory reply and, what they have said doesn't stand up to close scrutiny. 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 and when 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 have engaged with a fundraiser who used to work for the fundraising company we used to employ (by mutual agreement). This has proven a quality improvement with strong focus on our own fundraising capability and it has already proven its worth. While not losing sight of traditional fundraising routes we are exploring new ideas and methods which are already paying off. 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 wish to 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 2022 amount to £136,366 (2021: £150,595) representing approximately 4 months' expenditure, excluding depreciation. Designated funds totalled £2,332 (2021: £nil) and restricted funds totalled net assets of £929 (2021: net assets £18,990) at 31 March 2022.
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Asperger East Anglia
Trustees' annual report (continued)
Year ended 31 March 2022
Financial review (continued)
Going Concern
The Trustees are aware of the significant positive change in our reserves position and remain satisfied the financial statements should be prepared on a going concern basis as they believe that:
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the funding which has been secured - in some respects for a period of three years;
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the targeted focus on self-generated income through Asperger Community Development;
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and the charity's previous success with grant funding applications;
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 2022/2023 are:
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To continue to expand the Workshop project.
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To continue to establish working partnerships with other organisations and statutory organisations.
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To develop all new services with a self-sustainable model.
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To continue to expand the Independent Living Project.
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To market and promote AS awareness training workshops.
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To review and update all existing policies.
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To review and update training packs and materials.
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 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 2022
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 26 January 2023 and signed on behalf of the board of trustees by:
Mr Jeremy Elliott Trustee
Ms Jo Watts Trustee
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Asperger East Anglia
Independent examiner's report to the trustees of Asperger East Anglia
Year ended 31 March 2022
I report to the charity trustees on my examination of the financial statements of the charity for the year ended 31 March 2022 which are set out on pages 14 to 26.
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:
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accounting records were not kept in respect of the charity as required by section 130 of the Act; or
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the financial statements do not accord with those records; or
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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 2022
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
30 January 2023
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Asperger East Anglia
Statement of financial activities
Year ended 31 March 2022
| 2022 | 2021 | ||||
|---|---|---|---|---|---|
| Unrestricted | Restricted | ||||
| funds | funds | Total funds | Total funds | ||
| Note | £ | £ | £ | £ | |
| Income and endowments | |||||
| Donations and legacies | 4 | 63,691 | – | 63,691 | 96,218 |
| Charitable activities | 5 | 99,564 | 230,085 | 329,649 | 366,962 |
| Other income | 6 | 5,902 | – | 5,902 | 87,663 |
| ------------------------------- | ------------------------------- | ------------------------------- | ------------------------------- | ||
| Total income | 169,157 | 230,085 | 399,242 | 550,843 | |
| =============================== | =============================== | =============================== | =============================== | ||
| Expenditure | |||||
| Raising funds | |||||
| Costs of raising donations and | |||||
| legacies | 7 | (1,762) | (5,006) | (6,768) | (8,290) |
| Charitable activities | 8 | (163,889) | (259,554) | (423,443) | (376,791) |
| ------------------------------- | ------------------------------- | ------------------------------- | ------------------------------- | ||
| Total expenditure | (165,651) | (264,560) | (430,211) | (385,081) | |
| =============================== | =============================== | =============================== | =============================== | ||
| Net (expenditure)/income before transfer of | |||||
| funds | 3,506 | (34,475) | (30,969) | 165,762 | |
| Transfers between funds | (16,314) | 16,314 | – | – | |
| ------------------------------- | ------------------------------- | ------------------------------- | ------------------------------- | ||
| Net movement in funds | (12,808) | (18,161) | (30,969) | 165,762 | |
| Reconciliation of funds | |||||
| Total funds brought forward | 154,221 | 18,990 | 173,211 | 7,449 | |
| ------------------------------- | ------------------------------- | ------------------------------- | ------------------------------- | ||
| Total funds carried forward | 141,413 | 829 | 142,242 | 173,211 | |
| =============================== | =============================== | =============================== | =============================== |
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 17 to 26 form part of these financial statements.
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Asperger East Anglia
Balance sheet
31 March 2022
| 2022 | 2021 | ||||
|---|---|---|---|---|---|
| Note | £ | £ | £ | £ | |
| Fixed assets | |||||
| Tangible fixed assets | 13 | 2,715 | 3,626 | ||
| Current assets | |||||
| Debtors | 14 | 59,697 | 71,382 | ||
| Cash at bank and in hand | 91,777 | 110,165 | |||
| ------------------------------- | ------------------------------- | ||||
| 151,474 | 181,547 | ||||
| Creditors: Amounts falling due within | |||||
| one year | 15 | (11,947) | (11,962) | ||
| ------------------------------- | ------------------------------- | ||||
| Net current assets | 139,527 | 169,585 | |||
| ------------------------------- | ------------------------------- | ||||
| Total assets less current liabilities | 142,242 | 173,211 | |||
| ------------------------------- | ------------------------------- | ||||
| Net assets | 142,242 | 173,211 | |||
| =============================== | =============================== | ||||
| Funds of the charity | |||||
| Restricted funds | 829 | 18,990 | |||
| Unrestricted funds | 141,413 | 154,221 | |||
| ------------------------------- | ------------------------------- | ||||
| Total charity funds | 17 | 142,242 =============================== |
173,211 =============================== |
These financial statements were approved by the board of trustees and authorised for issue on 26 January 2023, and are signed on behalf of the board by:
Mr Jeremy Elliott Trustee
Ms Jo Watts Trustee
The notes on pages 17 to 26 form part of these financial statements.
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Asperger East Anglia
Statement of cash flows
Year ended 31 March 2022
| 2022 | 2021 | |
|---|---|---|
| £ | £ | |
| Cash flows from operating activities | ||
| Net (expenditure)/income | (30,969) | 165,762 |
| Adjustments for: | ||
| Depreciation of tangible fixed assets | 911 | 1,210 |
| Changes in: | ||
| Trade and other debtors | 8,575 | (39,397) |
| Trade and other creditors | 3,095 | (16,907) |
| -------------------------- | ------------------------------- | |
| Cash generated from operations | (18,388) | 110,668 |
| -------------------------- | ------------------------------- | |
| Net cash (used in)/from operating activities | (18,388) | 110,668 |
| ========================== | =============================== | |
| Cash flows from investing activities | ||
| Purchase of tangible assets | – | (1,028) |
| -------------------------- | ------------------------------- | |
| Net cash used in investing activities | – | (1,028) |
| ========================== | =============================== | |
| Net (decrease)/increase in cash and cash equivalents | (18,388) | 109,640 |
| Cash and cash equivalents at beginning of year | 110,165 | 525 |
| ------------------------------- | ------------------------------- | |
| Cash and cash equivalents at end of year | 91,777 | 110,165 |
| =============================== | =============================== |
The notes on pages 17 to 26 form part of these financial statements.
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Asperger East Anglia
Notes to the financial statements
Year ended 31 March 2022
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:
- 17 -
Asperger East Anglia
Notes to the financial statements (continued)
Year ended 31 March 2022
3. Accounting policies (continued)
Income (continued)
-
donations and legacy income is received by way of donations, legacies, grants and gifts and is included in full in the Statement of Financial Activities when receivable. Where legacies have been notified to the charity but the criteria for income recognition have not been met, the legacy is treated as a contingent asset and disclosed if material. Grants, where entitlement is not conditional on the delivery of a specific performance by the charity, are recognised when the charity becomes unconditionally entitled to the grant.
-
donated services and facilities are included at the value to the charity, being the amount the charity would have been willing to pay to obtain services or facilities of equivalent economic benefit on the open market.
-
investment income is included when receivable.
-
income from charitable trading activity is accounted for when earned.
-
income from grants, where related to performance and specific deliverables, are accounted for as the charity earns the right to consideration by its performance.
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:
-
costs of raising funds comprise the costs associated with attracting donations, grants and legacies and the costs of trading for fundraising purposes.
-
charitable expenditure comprises those costs incurred by the charity in the delivery of its activities and services for its beneficiaries. It includes both costs that can be allocated directly to such activities and those costs of an indirect nature necessary to support them.
-
other expenditure includes all expenditure that is neither related to raising funds for the charity nor part of its expenditure on charitable activities.
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.
- 18 -
Asperger East Anglia
Notes to the financial statements (continued)
Year ended 31 March 2022
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 payable 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 | 2022 | Funds | 2021 | |
| £ | £ | £ | £ | |
| Donations | ||||
| Donations | 19,527 | 19,527 | 73,181 | 73,181 |
| Gift aid from Asperger Community | ||||
| Development (East Anglia) Limited | 44,164 | 44,164 | 23,037 | 23,037 |
| -------------------------- | -------------------------- | -------------------------- | -------------------------- | |
| 63,691 | 63,691 | 96,218 | 96,218 | |
| ========================== | ========================== | ========================== | ========================== |
- 19 -
Asperger East Anglia
Notes to the financial statements (continued)
Year ended 31 March 2022
5. Charitable activities
| Unrestricted | Restricted | Total Funds | |
|---|---|---|---|
| Funds | Funds | 2022 | |
| £ | £ | £ | |
| Personal Support Service | 99,564 | 33,782 | 133,346 |
| Drop in Centre | – | 45,293 | 45,293 |
| Workshop Opportunities - Placements | – | 13,780 | 13,780 |
| Adult Group | – | 9,509 | 9,509 |
| Adult Carers | – | 33,626 | 33,626 |
| Workshop Opportunities - Big Lottery Funding | – | 40,000 | 40,000 |
| Workshop Opportunities | – | 14,955 | 14,955 |
| Moving On | – | 36,140 | 36,140 |
| Children and Family Support | – | 3,000 | 3,000 |
| -------------------------- | ------------------------------- | ------------------------------- | |
| 99,564 | 230,085 | 329,649 | |
| ========================== | =============================== | =============================== | |
| 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 | – | 50,240 | 50,240 |
| Moving On | – | 44,185 | 44,185 |
| Children and Family Support | – | 50,735 | 50,735 |
| -------------------------- | ------------------------------- | ------------------------------- | |
| 73,030 | 293,932 | 366,962 | |
| ========================== | =============================== | =============================== |
Included in charitable activities is Government funding of £90,040 (2021: £69,364).
6. Other income
| Unrestricted | Total Funds | Unrestricted | Total Funds | |
|---|---|---|---|---|
| Funds | 2022 | Funds | 2021 | |
| £ | £ | £ | £ | |
| CJRS furlough income | 5,902 | 5,902 | 87,663 | 87,663 |
| ====================== | ====================== | ========================== | ========================== | |
| Costs of raising donations and legacies | ||||
| Unrestricted | Restricted | Total Funds | ||
| Funds | Funds | 2022 | ||
| £ | £ | £ | ||
| Fundraising consultancy and expenses | 1,762 | 5,006 | 6,768 | |
| ====================== | ====================== | ====================== | ||
| Unrestricted | Restricted | Total Funds | ||
| Funds | Funds | 2021 | ||
| £ | £ | £ | ||
| Fundraising consultancy and expenses | – | 8,290 | 8,290 | |
| ============= | ====================== | ====================== |
7. Costs of raising donations and legacies
- 20 -
Asperger East Anglia
Notes to the financial statements (continued)
Year ended 31 March 2022
8. Expenditure on charitable activities
| Activities | ||||
|---|---|---|---|---|
| undertaken | Total funds | Total fund | ||
| directly | Support costs | 2022 | 2021 | |
| £ | £ | £ | £ | |
| Personal Support Service | 105,598 | 7,555 | 113,153 | 89,389 |
| Drop in centre | 52,836 | 4,077 | 56,913 | 34,327 |
| Workshop Opportunities - Big Lottery | ||||
| Funding | 54,740 | 3,848 | 58,588 | 76,937 |
| Adult Carers | 34,717 | 2,505 | 37,222 | 14,994 |
| Adult Group | 10,448 | 754 | 11,202 | 3,478 |
| Moving On | 37,397 | 2,698 | 40,095 | 53,412 |
| Workshop Opportunities | 94,361 | 2,050 | 96,411 | 57,115 |
| Children and Family Support | 6,219 | 449 | 6,668 | 44,678 |
| Governance costs | – | 3,191 | 3,191 | 2,461 |
| ------------------------------- | -------------------------- | ------------------------------- | ------------------------------- | |
| 396,316 | 27,127 | 423,443 | 376,791 | |
| =============================== | ========================== | =============================== | =============================== | |
| Analysis of governance costs | ||||
| Unrestricted | Restricted | Total Funds | Total Funds | |
| Funds | Funds | 2022 | 2021 | |
| £ | £ | £ | £ | |
| Independent examination | 2,182 | 1,000 | 3,182 | 2,448 |
| Depreciation | 9 | – | 9 | 13 |
| ---------------------- | ---------------------- | ---------------------- | ---------------------- | |
| 2,191 | 1,000 | 3,191 | 2,461 | |
| ====================== | ====================== | ====================== | ====================== | |
| Support costs | ||||
| Charitable | Total | |||
| Governance | Activities | Allocated | ||
| £ | £ | £ | ||
| Staff costs - Usage | – | 20,954 | 20,954 | |
| Other admin costs - Usage | 3,191 | 2,982 | 6,173 | |
| ---------------------- | -------------------------- | -------------------------- | ||
| 3,191 | 23,936 | 27,127 | ||
| ====================== | ========================== | ========================== |
Expenditure on charitable activities included £263,158 (2021: £270,596) of restricted expenditure and £167,053 (2021: £106,915) of unrestricted expenditure.
9. Net (expenditure)/income
Net (expenditure)/income is stated after charging/(crediting):
| Net (expenditure)/income is stated after charging/(crediting): | |||
|---|---|---|---|
| 2022 | 2021 | ||
| £ | £ | ||
| Depreciation of tangible fixed assets | 911 | 1,210 | |
| Operating lease payments | 16,875 | 3,295 | |
| ========================== | ====================== | ||
| 10. | Independent examination fees | ||
| 2022 | 2021 | ||
| £ | £ | ||
| Fees payable to the independent examiner for: | |||
| Independent examination of the financial statements | 3,182 ====================== |
2,448 ====================== |
- 21 -
Asperger East Anglia
Notes to the financial statements (continued)
Year ended 31 March 2022
11. Staff costs
The total staff costs and employee benefits for the reporting period are analysed as follows:
| 2022 | 2021 | |
|---|---|---|
| £ | £ | |
| Wages and salaries | 379,759 | 343,515 |
| Social security costs | 19,122 | 16,667 |
| Employer contributions to pension plans | 6,119 | 5,114 |
| ------------------------------- | ------------------------------- | |
| 405,000 | 365,296 | |
| Less: recharged to Asperger Community | ||
| Development (East Anglia) Ltd | (25,000) | (24,933) |
| ------------------------------- | ------------------------------- | |
| 380,000 | 340,363 | |
| =============================== | =============================== |
Key management personnel remuneration amounted to £53,351 in respect of one employee (2021: £51,348 one employee).
The average head count of employees during the year was 31 (2021: 29).
No employee received employee benefits of more than £60,000 during the year (2021: 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 2021 and 31 Mar 2022 | 12,210 | 32,298 | 44,508 |
| ========================== | ========================== | ========================== | |
| Depreciation | |||
| At 1 Apr 2021 | 10,614 | 30,268 | 40,882 |
| Charge for the year | 399 | 512 | 911 |
| -------------------------- | -------------------------- | -------------------------- | |
| At 31 Mar 2022 | 11,013 | 30,780 | 41,793 |
| ========================== | ========================== | ========================== | |
| Carrying amount | |||
| At 31 Mar 2022 | 1,197 | 1,518 | 2,715 |
| ========================== | ========================== | ========================== | |
| At 31 Mar 2021 | 1,596 | 2,030 | 3,626 |
| ========================== | ========================== | ========================== | |
| Debtors | |||
| 2022 | 2021 | ||
| £ | £ | ||
| Trade debtors | 2,787 | 1,265 | |
| Prepayments and accrued income | 9,543 | 12,653 | |
| Amounts owed by Asperger Community Development (East Anglia) | |||
| Limited | 47,367 | 53,364 | |
| Other debtors | – | 4,100 | |
| -------------------------- | -------------------------- | ||
| 59,697 | 71,382 | ||
| ========================== | ========================== |
14. Debtors
- 22 -
Asperger East Anglia
Notes to the financial statements (continued)
Year ended 31 March 2022
15. Creditors: Amounts falling due within one year
| 2022 | 2021 | |
|---|---|---|
| £ | £ | |
| Trade creditors | – | 18 |
| Accruals and deferred income | 4,978 | 5,713 |
| Social security and other taxes | 5,576 | 5,294 |
| Other creditors | 1,393 | 937 |
| -------------------------- | -------------------------- | |
| 11,947 | 11,962 | |
| ========================== | ========================== | |
| 2022 | 2021 | |
| £ | £ | |
| Deferred income brought forward | 1,738 | 1,928 |
| Released during the year | (1,738) | (1,928) |
| Deferred during the year | 1,738 | 1,738 |
| ---------------------- | ---------------------- | |
| Deferred income carried forward | 1,738 | 1,738 |
| ====================== | ====================== |
Deferred income relates to personal budget income for April 2022.
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 £6,119 (2021: £5,114).
17. Analysis of charitable funds
Unrestricted funds
| Unrestricted funds | |||||
|---|---|---|---|---|---|
| At | |||||
| At 1 Apr 2021 | Income | Expenditure | Transfers | 31 Mar 2022 | |
| £ | £ | £ | £ | £ | |
| General funds | 154,221 | 169,157 | (165,651) | (18,646) | 139,081 |
| William Olive Fund | – | – | – | 2,332 | 2,332 |
| ------------------------------- | ------------------------------- | ------------------------------- | -------------------------- | ------------------------------- | |
| 154,221 | 169,157 | (165,651) | (16,314) | 141,413 | |
| =============================== | =============================== | =============================== | ========================== | =============================== | |
| At | |||||
| At 1 Apr 2020 | Income | Expenditure | Transfers | 31 Mar 2021 | |
| £ | £ | £ | £ | £ | |
| General funds | 3,505 | 256,911 | (106,195) | – | 154,221 |
| William Olive Fund | – | – | – | – | – |
| ---------------------- | ------------------------------- | ------------------------------- | ------------- | ------------------------------- | |
| 3,505 ====================== |
256,911 =============================== |
(106,195) =============================== |
– ============= |
154,221 =============================== |
- 23 -
Asperger East Anglia
Notes to the financial statements (continued)
Year ended 31 March 2022
17. Analysis of charitable funds (continued)
Restricted funds
| Restricted funds | ||||||
|---|---|---|---|---|---|---|
| At | ||||||
| At | 1 Apr 2021 | Income | Expenditure | Transfers | 31 Mar 2022 | |
| £ | £ | £ | £ | £ | ||
| Adult Group | 1,015 | 9,509 | (10,448) | – | 76 | |
| Adult Carers | 2,618 | 33,626 | (36,211) | – | 33 | |
| Workshop Opportunities - | ||||||
| Big Lottery Funding and | ||||||
| Placements | 960 | 53,780 | (54,740) | – | – | |
| Workshop Opportunities - | ||||||
| Grants and Appeals | 1,212 | 14,955 | (28,415) | 12,248 | – | |
| Moving On | 2,746 | 36,140 | (38,166) | – | 720 | |
| Children and Family | ||||||
| Support | 3,248 | 3,000 | (9,219) | 2,971 | – | |
| Personal Support Service | – | 33,782 | (33,782) | – | – | |
| Drop in Centre | 7,191 | 45,293 | (53,579) | 1,095 | – | |
| -------------------------- | ------------------------------- | ------------------------------- | -------------------------- | ------------- | ||
| 18,990 | 230,085 | (264,560) | 16,314 | 829 | ||
| ========================== | =============================== | =============================== | ========================== | ============= | ||
| 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 ========================== |
Purposes of funds:
Details and purposes of the funds can be found within the trustees report (pages 1 to 10).
- 24 -
Asperger East Anglia
Notes to the financial statements (continued)
Year ended 31 March 2022
18. Analysis of net assets between funds
| As at 31 March 2022 | ||||
|---|---|---|---|---|
| Tangible | Net Current | |||
| Fixed Assets | Assets | Total 2022 | ||
| £ | £ | £ | ||
| Restricted Income Funds: | ||||
| Adult Group | – | 76 | 76 | |
| Adult Carers | – | 33 | 33 | |
| Moving On | – | 720 | 720 | |
| ------------- | ------------- | ------------- | ||
| – | 829 | 829 | ||
| ---------------------- | ------------------------------- | ------------------------------- | ||
| Unrestricted Income Funds | 2,715 | 136,366 | 139,081 | |
| Designated Funds | – | 2,332 | 2,332 | |
| ---------------------- | ------------------------------- | ------------------------------- | ||
| Total Funds | 2,715 | 139,527 | 142,242 | |
| ====================== | =============================== | =============================== | ||
| 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 | – | 3,248 | 3,248 | |
| Drop in Centre | – | 7,191 | 7,191 | |
| ------------- | -------------------------- | -------------------------- | ||
| – | 18,990 | 18,990 | ||
| ---------------------- | ------------------------------- | ------------------------------- | ||
| Unrestricted Income Funds | 3,626 | 150,595 | 154,221 | |
| ---------------------- | ------------------------------- | ------------------------------- | ||
| Total Funds | 3,626 | 169,585 | 173,211 | |
| ====================== | =============================== | =============================== | ||
| 19. | Analysis of changes in net debt | |||
| At | ||||
| At 1 Apr 2021 | Cash flows | 31 Mar 2022 | ||
| £ | £ | £ | ||
| Cash at bank and in hand | 110,165 | (18,388) | 91,777 | |
| =============================== | ========================== | ========================== |
- 25 -
Asperger East Anglia
Notes to the financial statements (continued)
Year ended 31 March 2022
20. Operating lease commitments
The total future minimum lease payments under non-cancellable operating leases are as follows:
| 2022 | 2021 | |
|---|---|---|
| £ | £ | |
| Not later than 1 year | 3,600 | 4,267 |
| Later than 1 year and not later than 5 years | 9,876 | 13,476 |
| -------------------------- | -------------------------- | |
| 13,476 | 17,743 | |
| ========================== | ========================== |
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 was a director, until her resignation on 4 April 2022, Mrs Julie Elliott is a director and Mr Jeremy Elliott is company secretary:
| 2022 | 2021 | |
|---|---|---|
| £ | £ | |
| Income received by the company on behalf of the Charity | 2,973 | 3,400 |
| Income received by Asperger East Anglia on behalf of the company | (62,892) | – |
| Expenditure paid by Asperger East Anglia on behalf of the company | 39,146 | 29,003 |
| Sales credits raised by Asperger East Anglia in relation to prior year | ||
| recharges | (873) | (2,076) |
| Gift aid due to Asperger East Anglia | 38,686 | 23,037 |
| Adjustment to prior year gift aid due to Asperger East Anglia | 5,478 | – |
| Gift aid paid to Asperger East Anglia | (28,515) | – |
| -------------------------- | -------------------------- | |
| Balance due from the company at the period end | 47,367 ========================== |
53,364 ========================== |
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.
- 26 -