CHARITY REGISTRATION NUMBER: 1074699 Asperger East Anglia Unaudited financial statements 31 March 2024 11 JUL ZOZ4
Asperger East Anglia Financial statements Year ended 31 March 2024 Page Trustees, annual report Independent examinerfs report to the trustees 12 Statement of financial activities 14 Balance sheet 15 Noles to the financial ststements 16
Asperger East Anglia Trustees, annual report Year ended 31 March 2024 The trustees present their report and the unaudited finanual statements of the Charity for the year ended 31 March 2024. The financial statements have been prepared in accordan with the accounting policies set out in notes to the a¢¢ounts and comply with the charity's governing document. the Charities Act 2011 and Accounting and Reporting by Charities- Ststement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Stsndard applicable in the UK and Republic of Ireland published In October 2019. Reference and administrative detsib Registered charity name Asperger East Anglia Charity registration number 1074699 Principal office Charing Cross Centre 17-19 Sl John Maddermarket Norwich NR2 1DN The trustees The trustees who sep4ed during the year and at the date of approval were as follows: 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 Mrs Rowena Alston (appointed 3 June 2024) Ms Fiona Hare Rev Andrew Good Prof Peter Langdon DClinPsy. PhD, CPsychol, AFBPSS Chief Executhie Officer Theda Fellas Independent examiner Shaun Mary FCA Lovewell Blake LLP Chartered accountsnts Bankside 300 Peachman Way 8roadland Business Park Norwich NR7 OLB Bankers HSBC Bank plc 18 London Street Norwich Norfolk
Asperger East Anglia Trustees, annual report (continued) Year ended 31 March 2024 Objectives and activities Objects of the Charity The Charity exisls to relieve the stress experienced by children, young people and adults (in the East Anglia Region) diagnosed wilh or suspected to have Asperger syndrome, by the provision of support And Assistance lo such persons. their families and their ¢arers. Vision Asperger East Anglia will develop its structures and systems to ensure long term sustainability and a quality service to meet the needs of people wrth Asperger syndrome. Mission Slatement Asperger East Anglia will provide services to meet the needs of people wf(h Asperger syndrome, will work with partners and will raise public awareness of the needs of people with Asperger syndrome. Summary of main activities in relation to the objectives of the Charity Providing Information. Advice, Guidance and Support Raising Awareness of Asperger syndrome Fundraising In addition, the charity managed a number of specific projects during the year ended 31 March 2024 as follows.. Children and family support groups Adult social groups Parent and carer support Education infom)ation, advi and guidance Training and Pre Employment Workshop project Personal support service Independent Living project ALrtism Wellbeing project Providing Infomiation, Advlce, Guidance and Support The Charity continued to respond to hundreds of telephone calls and emails from people requesting support, infomiation, adwce and guidance on Asperger syndrome and associated issues.
Asperger East Anglia Trustees. annual report (continued) Year ended 31 March 2024 Objectives and activities (continued) Raising Awareness of Asperyer Syndrome Over the year we have continued to raise awareness of the needs of those with Asperger syndrome and their families. Coming out of lock down we utilised the virtual resources adopted during the pandemic to conlinue to raise awareness and ensured the following. Asperger East Anglia was represented on many voluntary sector forums. The continued delivery of awareness presentations to a variety of audiences across all sectors. 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 acv in November 2009. NeOrked and worked in partnership with other voluntary and statutory organisations including Children's Services, Adull Services, Health Services and DWP. Lobbied MPS. Risk Management The strategic committee met regularly during this year to help plan for expected funding CLrts and to prepare for the most significant risks that the charty faS induding.. Failure to obtaln funding for ongoing projects. Most project funding is confimed annually. We are working hard to try to secure more long-lemi project funding. Failure to reach our fundraising targeL The wrrent economic outlook continues to raise concems about the challenges of fundraising. Objectives for the Year Asperger East Anglia's key aims. and objectives met in 2023r24 were: To continue to expand the Workshop project. To continue to establish working partnerships with other organisations and slatLrtory organisations. To develop all new ServIS with a self-sustainable model. To continue to expand the Independent Living Project. To establish the Norwich Autism Wellbeing Centre. To market and promote AS awareness training workshops. To review and update all existing policies. To review and update training packs and materials. Public Benefit The public beneffil of our service is to all our dients 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 dedIng what activities the charity should undertake.
Asperger East Anglia Trustees. annual report (eontlnu8d) Year ended 31 March 2024 Achievements and perfomiance Children, Young People and Families Services Children and Famity Support Groups During this year our Children and Family support group have met once a month. A stsff member with the SLippnrt nf parents delivered creative activities social games, art. craft, cookery and s(xial activilies outside of the group. 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 Dropin 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 fa to face meetings in our offices. Adult Services carS Support Asperger East Anglia is an active advocate for carers and cared-for people with autism, helping to promote the user voice in lerms of their rights. needs and awareness raising amongst the slatutory and business sectors. Our groups are a lifeline for all carers a¢SSing support. In person meetings have been held once a month at the Charing Cross Centre. Those attending have had access to professional advice and support regarding general or specific issues as well as support with applying for benefits, and access to advocacy whefe decisions on benefrt entitlements are challenged. We continued to support family carers living in rural areas or with accessibility issues by providing a virtual meeting once a month. The carers meetings have provided new opportunrties for support and connecting with other family carers of autistÈc people. Adult Soclal groups The weekly groups provide social activities in different settings. The meetings bring likeminded people with ALrtism together and helps to reduce isolation arbd provide peer support and friendships. Groups have been delivered in Norfolk and Suffolk. The numbers of people requesting to register to attend has been the highest we have experienced. The age of people seeking to attend range from 17 years to 70 years. Groups are held one week in person and the following week online which helps those more isolated individuals unable to travel to have the opportunity to meet socialty. Women and non4)inary group The group meets weekly on altemative weeks in person and on-line. During this year we have extènded our social support groups to West Norfolk through the provision of regular Dropln support sessions held in central King's Lynn. Employment Trainlng and Welfare Support We provided in-house work experience at our Beccles Worf(shop project. During the year we provided bespoke training placements for individuals to gain work experience in our Workshops induding woodwork. electronic repair skills. retail and online selling. Our employment advisor provided help with CV writing, job coaching, seeking. and applying for jobs and volunteering opportunities. Requests for job retention support remained high thrniighnut the year and employers were provided with awareness traininq and advi on reasonable adjustments in the workplace. With the transfer of benefft claimants to Universal Credil our benefit and welfare support was in great demand. Applications for Personal Independence Payment {pip) became more difficult to apply for with Ihe majority of applicats-ons needing to go to mandatory reconsideration and court appeal. A large proportion of our work within this projecl has been helping people to aCsS benefits or lo challenge Ihe Dp when beneffts have been denied. stopped or reduced. Personal Support Service The personal support SeiCe offers indiTr4llduals with Asperger syndrome the opportunty to receive support in a range of settings and situations induding within their home environment.
Asperger East Anglia Trustees. annual report fcontinuedj Year ended 31 March 2024 Our PA'S work with a person•centred approach to assist individuals to access community-basèd a¢ttvities and promote independence. Individuals who accessed this service were funded by personal budgets funded by the local authority or privately funded. We supported 18 individuals with Norfolk personal budgets 2 with Suffolk budgets and 11 private paying clients. Most refeffals have had complex needs including Seve and enduring mentsl health issues which have required inlensive support. We continued to struggle to recnjit staff with experience in both autism and mental health and had to limit the number of referrals ac¢epied into the service. Autism Wellbeing Centre In response to the lack of wellbeing seNces for people wtth Autism in Norfolk during this year we launched our Autism Wellbeing Centre based within our NoEwich Dropin Centre. The new project employed a qualified Hdistic Practitioner with a Masters in Autism and provided a range of bespoke Gomplimentary services to help people experiencing anxiety, stress, anger issues. autistic melt downs and panic attacks. The wellbeing centre provided one to one support, small group work and a Listening Service for those needing to tslk confidentially about their drfficuSties with understanding their emotions. Independent Living 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 lo live independently. We have through the year supported a further 5 clients to move into their own accommodation and have supported them with their independent living skills. Revlew of Fundraising PerFom)ance The charity continued to need to raise funds for specific projects and to meet the general management costs of the charty, by.. Employing a professional part-time fundraiser to work dosely with the CEO. Making applili0nS to local and national statutory funding bodies. Develop new services with a self-funding model.
Asperger East Anglia Trustees. annual report (condnu8d) Year ended 31 March 2024 Achievements and performance (condnued) The following funders have supported our charitable activtlies during the year: Charitable Trust 29th May 1961 charitable I rust Alan Boswell fundraising Alderman John Norman Anne French Grant Aquarious Charitable Foundation Belstead Ganzoni Charitable Trust Carers Voice Norfolk & Waveney Central England Community D.C. Moncrieff Charitable Trust Edward Gostling Foundation Hospital Saturday Project Children 4111d Faii)ilies Personal Development/ WellBeing Children and Families Personal Development/ WellBeing Employment & Training Workshop, Beccles Employment & Training Workshop, Beccles Carers Groups IT equipment Employment & Training Workshop, Beccles Personal Development/ WellBeing Personal Development/ WellBeing LI NCF Communwty Fund Newton Investment NLCF Community Fund Norfolk Community Fund Norfolk Community Fund Norwich Consolidation Pettit Charitable Trust Prosperity-Enid Slater Charitable Suffolk Community 232559 / Pear Family Fund Suffolk Community 232559 / Hughes Hallett Fund Suffolk Community 2400551 Women & Girls Fund Tudwick Foundation Grant Aduk Group Core Nnrwich Drop-ln Support & Opportunities Personal Development/ WellBeing Norwich Drop-ln Support & Opportunities Personal Development/ WellBeing Employment & Training Workshop Beccles Employment & Training Workshop, Beccles Employment & Training Workshop, Beccles Employment & Training Workshop. Beccles Adult Group- Women's group Employment & Training Workshop, Beccles
Asperger East Anglia Trustees. annual report (¢ontinued) Year ended 31 March 2024 Achievements and perforniance (Continued) The following statutory bodies have provided funding during the reporting year: ProJ?¢t Pp.rsnnal Support Sèrviee Norfolk County Council Wortshop Iraining Suffclk County Counuvsuffdk EdtIOn 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. Committeès 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 fvnctions. During the reporting year Asperger East Anglia employed 29 staff, S 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 ils statutory duty to support the employment of disabled pèrsons where possible, both in recruitment arKI 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 2023-24 Asperger East Anglia employed 6 people wth Asperger syndrome (a registered disability under the Disabled Persons Act).
Asperger East Anglia Trustees. annual report (¢ontlnuedJ Year ended 31 March 2024 Financial review As the financial year 202312024 came to a cfose, the high cosl of living has had its impact on the charity, its staff, footfall lo our shopsmorkshops and fundraising too. It has been much more difficult for us to raise money from donors. It is against Ihis background and the difficulties it presents that we continuously review our options and enable ongoing operations in support of our dients and their families. We continued to deliver our vital serwces throughout the year. as clients are feeling the pinch of economic uncertainly. We managed our budget wisely while seeking new sources of fvnding via our dedicated fundraiser. Most importantly though we could and can 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 reSoUrS year on year, making us more 5elf-funding and therefore self_reliant. Uncertainty is never far away bLrt we will always put the charity first and continue to seek to mitigate future issues by being forward-looking and finding ways to best manage our cashflow. We are prepared to make Ihe tough decisions as and when necessary to ensure the continued exislen¢e of the charity and support its aims and goals. Our income for the financial year was £403.360 (2023-. £411.863), down approximately 20A on the prèvious year and expenditure was £434,785 12023: £410.398). an increase of 6YD approximately. This reflects the ncreasing costs of power and essential items. battling high inflation. This in turn has decreased our overall funds balance from £143,707 at the end of 2022123. to £112.282 for 2023124. In recent years. it was expecled that pressure on funding would continue 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 just above £100,OCN), as agreed by Trustees to provide the foundation for a future significant project or alternatively provide 3 months expenditure, our stated reserves policy. These aGGounts should ¢alwayb be lead iri LoiijuwiLlivwi willi tliuse Df the trading arm. li must be remembered that we can only utilise reslricted funding for Ihe purposes the funder(s) intends, and any unanticipated charges or events must be borne by unrestricted funds. Our trading am, Asperger Community Development (Easl Anglia) Limited (ACD) continues to generate income since the move to Beccles in July 2014. The Becdes operation has borne fruil and all the staff there. in whatever capacity, must be commended for Ihe efforl 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 harity's efforts. This "opwrtunity shop" has everything in one place, a shop, workshops (furniture. electrical) and space for Iraininglmeeting rooms. The flexibility of the facility and those involved have demonstraled that they can maintain what Works well but adjust what doesnl, this presents an ever-changing look to where and how our income gets generated. In October 2017 we opened a second retail shop in Becdes. complementing our existing facility. The main reason for doing so was to expand our floor sales area but lo also utilise the upstairs Spa and provide supported living lo young people with Autism. This has proven to be a highly successful venture that we hope lo replicate and expand sometime in the future.
Asperger East Anglia Trustees. annual report (continuerfj Year ended 31 March 2024 Financlal review (¢ontinuedJ H¥ever. the charty remains under snIficant financial pressure. We are doing well at this moment in time. bLrt we have been close to critical before. and we want to be sure we can still support all our SeiceS into the future. The local authority in Norfolk. seems unwilling to give additional resources, and they continue to pay little regard to the struggles of people with Autism, care assessments are still failing to identify the needs of OLsr service users and in our view, they continue to fail to abide by the Autism Act of 2009. Norfolk County Council have intro(Juced an Autssm strategy and we fwe wrrtten to Ihem io express our concems about its implementation. This year new projects have been initiated to support the requirements of the wellbeing and emotional needs of our client community. Our CEO has had vÈsion in seeking new ways to help and support the charity provide a continuous service in challenging times. It has not been without some considerable effort on the part of AEAJACD management. our staff and those we look 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 deliver our service with the help of the much-valued staff and Continue to provide valuable services to those wrth AS and their families. Adaptability and flexibility have been key to providing for the communty. we have done it for several years and with good management of change we can maintain our effectiveness. We intend to continue to find ways to maintain or offer services in some way, shape or fom in the future. We need to be imaginative as we hope you realise we have ahvays 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 of people 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, thal we can have a positive impact on people's live5 and that in most cases we work for aii¢J aGhieve great results. The Trustee3 wish to thank every single person, group and organisation that supports us from the smallest donation. to buyin9 something in our shops. to those interested in and generously funding our projects. Reserves policy It is the aim of the trustees to build and maintain free resepies totalling £100,000, sufficienl to cover the operating costs of the chanty for a 3 month period and thereby secure the continued provision of its services in the event of significant demands for such seD&ll¢e being plad upon il without immediate funding. The free reserves at 31 March 2024 amount to £127,425 (2023: £133,313) representing approximately 3.5 months. expenditure, excluding depreciation. Designated funds totslled £2,332 (2023.. £2.332) and restricted funds totalled net assets of £1.000 (2023: £6.029).
Asperger East Anglia Trustees, annual report (Continued) Year ended 31 March 2024 Financial review (continued) Going Concern The Tnjstees are pleased with the reserves being maintained at a level which is slightly above the reserves policy and remain satisfied the financial statemènts should be prepared on a going concem basis as they bèlieve. thAI-. the funding which has been secured - in some respects for a period of three years" the targeled focus on self-generated income through Asperger Community Development" and the charty's previous success with grant funding applications.. will be sufficient to enable the charity to continue to operate. Therefore the Trustees believe that there are no material uncertainties over the going concern status of the charity- The Trustees have made an application to convert the charity to a Charitsble Incorporated Organisation (CIO) and are aiming for the charity to convert to a CIO from 31 March 2025. On conversion the activities its trading company, Asperger Community Development (East Anglia) Limited may transfer to the CIO but there may be a delay in the transfer as there are a number of contracts and agreements which will need to be changed prior to the transfer. 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 202312024 are.. To conlinue to expand the Workshop project. To continue to establish working partnerships with other organisalions and ststutory organisations. To develop all new seNces with a self-sustainable model. To continue to expand outreach ServIS in West Norfolk. To set up Adult Service User Forums. To market and promote AS awareness training workshops. To review and update all existing policies. To review and update training packs and materials. To expand the services within the Autism Wellbeing Centre including the provÉsion of a sensory room. Structure, governance and management Constitution Asperqer East Anglia is a registered charity and is govemed by a Dedaration of Trust made on the 8th July 1998 and Supplemental Deed 8th June 2004. Recruitsnènt and Appointment of Trustees The minimum number of serving trustees is three. Trustees are appointed by a resolution of the trustees. passed al 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. 10
Asperger East Anglia Trustees. annual report (continued) Year ended 31 March 2024 Structure, govemance and management (Continued) 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 provlde trusiees wlth ongolng tralnlng by recomtnending relevant cour5e5 for tlIEITI lo atleiid appropriate. Oryanisation Structure and Decision Making The Trustees meet at least bi-monthly wilh special meetings being held v4hen circumstances dictate. The trustees govem 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 Twstees of Asperger East Anglia is also a director of Asperger Community Development (East Anglia) knmited, while a further Trustee is company secretary. True and Fair override The accounts (financial statements) have been prepared to give a Yrue and fairf, view and have departed from the Charities (Accounts and Reports) Regulations 2CQ8 only to the extent required to provide a 'lrue and fairf, view. This departure has inVoed Accounting and Reporting by Charities preparing iheir accounts in accordance with thÈ Financi81 Re_rjorting £IAndard applicablÈ in the UK and Republic of Ireland (FRS102) issued in October 2019 rather than Ihe 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 trustees by- 9 July 2024 and signed on behalf of the board of Mr Jeremy Elliott Trustee MSJO Twslee 11
Asperger East Anglia Independent examiner's report to the trustees of Asperger East Anglla Year ended 31 March 2024 I report to the charity trustees on my examination of thè financial ststements of the charity for the year ended 31 March 2024 which are sel oul on pages 14 to 25. Responsibilities and basis of report As Ihe charity's Irustees you are responsible for the preparation of the financial statements in accordance with thÈ rÉquirements of the Charities Act 2011 ('the Act,). I report in respecl of my examination of Ihe 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 Charlty Commission under section 145{5)(b) of Ihe Act. Independent examinerfs ststement 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 confim that l am qualified to underlake the examination because l am a member of the Institute of Chartered Accountants in England and Wales {ICAEW), which is one of the listed bodies. I havè completed my examination. I confirm that no material matters have come to my attention in connection with the examinab'on giving me cause to believe thal in any material respect: accounting records were nol kept in respect of the charity as required by section 130 of the Act" or Ihe financial statements do not ac£ord with those records; or the financial statemenls do not comply with the applicable requirements conceming the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 olher Ihan any requirement that Ihe accounts give a Irue and fairf view which is not a matter considered as part of an independent examination. 12
Asperger East Anglia Independent examinerfs report to the trustees of Asperger East Anglia (continued) Year ended 31 March 2024 I have no concems and have come across no other matters in connection wtth the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be rea¢hed. Your attention is drawn to the fact that the Charity has prepared the accounts {financial statements) in accordance with Accounting and Reporting by Charities". Ststement of Recommended Practice applicable to charities preparing their accounts in accordan with the Financial Reporting Standard applicable in the UK and Republic ot Ireland (FKb 102) In preference io the Accounung ano Reporting by Charllles.. Sialement of Re¢ommended Practice issued on 1 April 2005 which is refeed to in the extant regulations but has since been withdrawn. l 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. haun Mary FCA Independent Examiner Lovewell Blake LLP Chartered accountants Bankside 300 Peachman Way Broadland Business Park Norwich NR7 OLB 22 July 2024 13
Asperger East Anglia Statement of financial activities Year ended 31 March 2024 2024 Restricted funds Total funds 2023 Unrestricted funds Totsl funds Note Income and endowments Donations 2nd legacies Charitable aclimties 123.443 142,092 123,443 279,917 89,488 322,375 137,825 Totsl income 265.535 137,825 403,360 411,863 Expenditure Charitable actimties (184,375) (184,375) (250.410) (250,410) (434.785) {434.785) (410,398) Total expenditure (410,398) Net {expenditU)I1nCOme before trdnsfer of funds 81,160 (112.585) {31,425) 1,465 Transfers between funds (107.556) 107.556 Net movement in funds (26,396) (5,029) (31.425) 1,465 ReconcilFation of funds Tolal funds broughl forward Total funda ¢arrled forbvard 137,678 6,029 143,707 142,242 111,282 1.000 112,282 143,707 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 pagès 16 to 25 forni part of these financial statements. 14
Asperger East Anglia Balance sheet 31 March 2024 2024 2023 Note Fixed assets Tangible fixed assets 12 1,525 2,033 Current assets Debtors Cash at banK ana In hand 13 87,329 42,769 110.879 155.373 153.648 Creditors: Amounts falling due within one year 14 (24.616) {11.974) Net ¢urrent assets 130.757 141.674 Totsl assets less current liabilities 132.282 143.707 Creditors: Amounts falllng due after more than one year Net assets 1S (20.000) 112.282 143,707 Funds ofthe charity Restricted funds Unrestricted funds 1.000 111.282 6,029 137,678 Total charity funds 17 112,282 143.707 These financial statements were approved by the board of trustees and authorised for issue on 9 !uly.2024 . and are signed on behalf of the board by: Mr Jerèmy Elliott Ttustee Ms Ils stee The notes on pages 16 to 25 forni part of these financial statsments. 15
Asperger East Anglia Notes to the financial statements Year ended 31 March 2024 General inforniation The charwty is a public benefft 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 1 DN. ststement of compliance The charity constitules a public benefit entity as defined by FRS 102. The financial statements have bèen prepared in accordance with Accounting and Reporting by Charities" Statement of Recommended Practi applicable to charities preparing Iheir 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 Charilies Act 2011 and UK Generally Accepted Accounting Practi¢e. The financial statements have been prepared to give a Irue and faie view and have departed from the Charities (Accounts and Reports) Regulations 2008 only to the extent rèquired 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 prepanng their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland issued in October 2019 lather than the Accounting and Reporting by Charities: Statement of Recommended Practice effective from 1 April 2005 which has since been withdrawn. Accounting policies 8a515 of Pfeparation The financial statements have been prepad on the historical cost basis. Going concern The accounts have been prepared on the going concern basis and the charity 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 budgeled income and expenditure is sufficient with the level of reseprfes for the charity to be able to continue as a going concern. The Trustees have made an application to convert the charity to a Charitable Incorporated Organisalion (CIO) and are aiming for the charity to convert to a CIO from 31 March 2025. On conversion the activitses of ils trading company, Asperger Community Development (East Anglia) Limited may transfer to the CIO but there may be a delay in the transfer as there are a number of contracts and agreements which will need to be changed prior to the transfer. Funds structure Unrestricted funds are available for use at the discretion of the Trustees to further any of the charty's purposes. Oesignated funds are unrestricted funds earmarked by the Trustees for particular future project or commitment. Restricted funds are subjected to restrictions on their expenditure dedared by the donor or through the terms of an appeal. 16
Asperger East Anglia Notes to the financial statements (conbnwd) Year ended 31 March 2024 Accounting policies (continued) In¢ome All income is included in the Statement of Financial Activities when entrtlement 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 categones of income= donalions 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 disdosed 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. investment income is included when receivable. - income from charitable trading acbvity is actounted 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 in¢urred. Expenditure includes any VAT which cannot be fully recovèrÈd. and is cl8qsifie.d ijnder hÈadings 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 fvndraising purposes. charitable expenditure comprises those costs incurred by the charity in the delivery of its activities and services for its beneficiaries. It indudes 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 charitsble aclNities. All costs are allocated between the expenditure Categories of the Statement of Financial Activities 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. Operdttng leases Rentals payable under operating leases are charged in the Statement of Financial Adivities on a Slraighl line basis over the lease iem. Tangible assets The cost of tangible fixed assets indudes only the expenditure incurred in bringing the assets into worknng condition for their intended use. There is no value below which assets are not capitalised. 17
Asperger East Anglia Notes to the financial statements (condnued) Year ended 31 March 2024 Accounting policies (continued) Depreciation Depreciation is calculated so as to vffite off the cost or valuation of an asset. less its residual value, over the useful economic life of that asset as foNows= Motor Vehicles Office Equipment 25°A reduang balance 250A reducing balance Taxation The charty is exempt from income tax on all its activities. Financial instruments A financial asset or a financial liabilty is recognised only when the entty becomes a party to the contractual provisions of the instnjment. Basic financial instrumenls are initially recognised at the amount receivable or payable including any related transaction costs, unless the arrangement constitutes a financing transactron, 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 assels arbd cuen1 liabilities are subsequentty measured at the cash or other consideration expected to be paid or received and not diswunted. Debt instruments are subsèquenlly measljred at amortised cosL Defined contribution plans Contributions to defined contribution plans are recognised as an expense in the period in which the relaled service is provided. Donations and legacies Unrestricted Totsl Funds Unrestricted Total Funds Funds 2024 Funds 2023 Donations Donations Gift aid from Asperger Community Development (Easl Anglia) Limited 21.809 21,809 38,294 38.294 51,729 51.729 51,194 51,194 Legacies Legacies 49,905 123.443 49,905 123.443 89,488 89,488 18
Asperger East Anglia Notes to the financial ststements (continuedj Year ended 31 March 2024 Charitable activities Unrestricted Funds Restrided Total Funds Funds 2024 Personal Support Service Personal Development and WellBeing Centre ducatson and Training Drop in Centre Adult Group Adult Carers Children and Family Support 142,092 142.092 36,443 31,545 60,777 2,715 145 6,200 36,443 31.545 60,777 2.715 145 6.200 142,092 137.825 279,917 Unrestricted Funds Restricted Total Funds Funds 2023 Personal Support Service Personal Development and WellBeing Cent Education and Training Drop in Centre Adult Group Adult Carer5 Children and Family Support 139.554 40,000 9,992 75.885 26,841 8.402 18.101 3.600 179.554 9.992 75.885 26.841 8,402 18.101 3,600 139,554 182,821 322,375 Included in charitable activities is Government funding of £Nil (2023: £nil). 19
Asperger East Anglia Notes to the financial statements (contsnued) Year ended 31 March 2024 Expenditure on charitable activities Actiwties undertaken directty Support costs Totsl funds 2024 Total fund 2023 Personal Support Service Drop in Centre Adult Carers Personal Development and WellBeing Centre Adult Group Education and Training Children and Family Support Govemance costs 142.102 60.776 145 17,706 7,573 18 159,808 68,349 163 224,045 29,457 19,972 41,492 1,714 140,083 6.200 4,541 214 7,668 773 3.780 46,033 1,928 147,751 6.973 3.780 5,211 9,512 115,106 3,600 3,495 392.512 42.273 434,785 410,398 Analysis of govemance costs Unrestricted Funds Restricted Total Funds Total Funds Funds 2024 2023 Independent examination Depreciation 3,780 3,780 3,486 3,780 3.780 3,495 Support Costs Charitable Activities Total Allocated Govemance staff costs - Usage other admin costs- Usage 25,966 12,527 25,966 16,307 3.780 3,780 38.493 42,273 Expenditure on charitable activities induded £250.410 (2023. £206.735) of restricted expenditure and £184,375 (2023.. £203,663) of unrestricted expenditure. Net (expenditure)lincome Net {expenditure)IinGome is staled after chargingl(crediting).' 2024 2023 Depreciation of tangible fixed assets Operating lease payments 508 16,809 682 16.847 Independent examination fees 2024 2023 Fees payable to the independent examiner for- Independent examination of the financial statements 3,780 3,486 20
Asperger East Anglia Notes to the financial statements (conllnued) Year ended 31 March 2024 Staff costs The total staff costs and employee benefits for the reporting period are analysed as follows: 2024 2023 Wages and salaries Soclal securlry Costs Employer contributions to pension plans 369,515 18,731 6,637 364,574 18,950 6.241 394.883 389.765 Less.. recharged to Asperger Community Development (East Anglia) Lld (25.687) 369.196 (25.500) 364.265 Key management personnel remuneration amounted to £54,512 in respect of one employee (2023: £53,574 one employee). The average head count of employees during the year was 28 (2023.. 29). No employee received employee beneffts of more than £60,000 during the year {2023: Nil). 10. Trustee MunetIOn and expenses The trustees received no remuneration and had no expenses rtrimbursed during either the current or prÈvious year. 11. Transfers between funds Transfers between funds have been induded in order to remove old balan5 which have been expended in previous years and to eliminate deficits on projects funded with restricted funds. 12. Tangible fixed assets Motor vehicles Office Equipment Total Cost At 1 Apr 2023 and 31 Mar 2024 Depreciation At 1 Apr 2023 Charge for the year At 31 Mar 2024 12,210 32.298 44.508 11.312 226 31,163 282 42,475 508 11,538 31,445 42,983 Carying amount At 31 Mar 2024 672 853 1,525 At 31 Mar 2023 898 1.135 2,033 21
Asperger East Anglia Notes to the financial statements (conllnuedj Year ended 31 March 2024 13. Debtors 2024 2023 Trade debtors Prepayments and accrued income Amounts owed by Asperger Community Development (East Anglia) Limited 8,866 69,858 2.040 12,653 8.605 28,076 87,329 42,769 14. Creditors: Amounts falling due within one year 2024 2023 Trade creditors Accruals and deferred income Social security and other taxes Other creditors 1.921 15,287 5.917 1,491 90 5,107 5,400 1,377 24,616 11,974 2024 2023 Deferred income brought forward Rpleased during the year Deferred during the year Deferred income carried forward 1,615 11.615) 11,507 1,738 {1,738) 1,615 11,507 1,615 Deferred income relates to personal budget income for April 2024 and grant fvnding for the first of three years. 15. Creditors: Amounts falling due after more than one year 2024 2023 Accruals and deferred income 20,000 2024 2023 Deferred during the year Deferred income carried forward 20,000 20,000 Deferred income relates grant funding for the second and third years of three year funding. 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 £6.637 {2023= £6,241). 22
Asperger East Anglia Notes to the financial ststements {confrnuedJ Year ended 31 March 2024 17. Analysis of charitable funds Unrestricted funds At Transfers 31 Mar 2024 At 1 Apr 2023 Income Expenditure General fvnds William Ulive Funo 135,346 2,332 265.535 (184,375) (107,556) 108,950 2,332 137,678 265.535 (184,375) (107,556) 111,282 At Transfers 31 Mar 2023 Al 1 Apr 2022 Income Expènditure General funds William Olive Fund 139.081 2.332 229.042 (203,663) (29,114) 135,346 2,332 141,413 229,042 (203.663) (29,114) 137,678 Restricted funds At Transfers 31 Mar 2024 At 1 Apr 2023 Income Expenditure Adult Group Adult Carers Education and Training Moving On Children and Family Support Personal Support SeNce Drop in Centre Personal Development 2,715 145 31.545 {1,714) (145) (140,083) (34) (33) 108,538 (720) 1,000 720 6.200 {6,200) 60,777 36,443 (60,776) (41.492) (250.410) {1) (194) 107.556 5.243 6,029 137,825 1,000 At Transfers 31 Mar 2023 At 1 Apr 2022 Income Expenditure Adult Group Adult Carèrs Education and Training Moving On Children and Fami Support Personal Support Service Drop in Centre Personal Development 76 33 8.402 18,101 75.885 (8,445) {18,101) (104.999> 33 33 29.114 720 720 (3,600) (40,000) (26.841) (4,749) (206,735) 26,841 5,243 829 182,821 29.114 6.029 Purposes of funds: Detsils and purposes of the funds can be found within the trustees, report (pages 1 to 11).
Asperger East Anglia Notes to the financial statements (Conflnued) Year ended 31 March 2024 18. Analysis of net assets between funds As at 31 March 2024 Tangible Fixed Assets Net Current Amounts due Assets after one year Total 2024 Restricted Income Funds: Adull Group Unrestricted Income Funds Designated Funds 1,000 1,000 1,525 127,425 2,332 (20,OOD) 108,950 2,332 Total Funds 1.525 130,757 (20,0) 112,282 As at 31 March 2023 Tangible Fixed Assets Net Current Assets Total 2023 Restricted Income Funds: Adult Group Adult Carers Moving On Personal Development 33 33 720 5.243 33 33 720 S,243 6,029 6,029 Unrestricted Income Funds Designated Funds 2,033 133.313 2.332 135,346 2,332 Total Funds 2.033 141.674 143,707 19. Operating lease commitments The total future minimum lease payments under non-cancellable operating leases are as follows.. 2024 2023 Not laler than 1 year Later than 1 year and not later than 5 years 2,628 3,648 3,600 6,276 6.276 9.876
Asperger East Anglia Notes to the financial statements (conbnue Year ended 31 March 2024 20. Related parties During the year the following transactions were undertaken with Asperger Community Development (East Anglia) Limited, a company in which Mrs Julie Elliott is a director and Mr Jeremy Elliott is company secretary: 2024 2023 Income received by Asperger East Anglia on behalf of Ihe company (100.535) (80,540) Expenditure paid by Asperger Easl Anglia on behalf of the company 29.335 40,055 Gift aid due to Asperger East Anglia 51.729 51,194 Gift aid paid to Asperger East Anglia (30,000) Balance due from l (to) the company at Ihe period end 8,605 28,076 During the year Irustees donated goods for iesale through Asperger Communty Development (East Anglia) Limited's charity shop. It is not practical to determine the value of donated items gifted. The charity receFved a total of £240 unrestricted donations from the Trustees. During the year the charity rented premises from The Charing Cross Centre (registered ¢harity 304027) of which Andrew Good (Trustee) is the Centre Manager and Thecla Fellas {CEO) is a Trustee. Rent payable during the year amounted to £12.650 {2023: £12,580). No amounts were owing at the year end (2023.. £nil). 25