Virtualsignalure Transaction Rel. RT2W.37GM-ZRCL 23 May 2023 15.14.29 8ST (UTC +110 112 P 1140 Registered number: 04041459 Charity number.. 1082599 BEYONDAUTISM (A Company Limited by Guarantee) TRUSTEES. REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2022
Virtualsignalure Transaction Rel. RT2W.37GM-ZRCL 23 May 2023 15.14.29 8ST (UTC +110 112 P 2140 BEYONDAUTISM (A Company Limited by Guarantee) CONTENTS Page Reference and Administrative Details of the Charity, it$ Trustees and Advisers strategic Report Trustees. Report 10-16 Independent Auditorfs Report on the Financial Statements 17-20 Statement of Financial Activities 21 Balance Sheet 22 ststement of Cash Flows 23 Notes to the Financial Statements 24-38
Virtualsignalure Transaction Rel. RT2W.37GM-ZRCL 23 May 2023 15.14.29 8ST (UTC +110 112 P 3140 BEYONDAUTISM (A Company Limited by Guarantee) REFERENCE AND ADMINISTRATIVE DETAILS OF THE CHARITY, ITS TRUSTEES AND ADVISERS FOR THE YEAR ENDED 31 AUGUST 2022 Trustees Mrs R Bristowe MrA S Lusk (stepped down 22 September 20211 Mrs K E Sorab, OBE {stepped down 29 April 20221 MrA Johnston Mrs D Fidler Mrs V Federico Mrs C Cryne Islepped down 26 April 2022) Mrs R Baylis-wesl Mr A Hussain Islepped down 11 November 20221 Prof D Croisdale-Appleby129 April 2022 - 31 January 20231 Company reglstered number 04041459 Charlty reglstered number 1082599 Reglstered offlce CIO Mr. Simon Swann London Fruit & Wool Exchange Ashursl LLP 1 Duval Square London E16PW Page 1
Virtualsignalure Transaction Rel. RT2W.37GM-ZRCL 23 May 2023 15.14.29 8ST (UTC +110 112 P4140 BEYONDAUTISM (A Company Limited by Guarantee) REFERENCE AND ADMINISTRATIVE DETAILS OF THE CHARITY. ITS TRUSTEES AND ADVISERS ICONTINUEDI FOR THE YEAR ENDED 31 AUGUST 2022 Principal opgrating officgs BeyondAulism The Foundry 17 Oval Way London SE11 5RR Part( House School 48 North Side Wandsworth Common London SW18 2SL Tram House School 520 Garratt Lane London SW17 ONY Tram House School clo South Thames College Wandsworth High Street London SW18 2PP Post 19 clo Yarrow Housing Limited 216 Goldhawk Road London W129NX Post 19 14 Enterprise Way London SW18 1FZ Post 19 Unil A1 Avon House 3 Enterprise Way London SW18 1FZ Chi&f gxecutive officer Mrs Coultus-Pitman Indgpgndgnt auditor James Cowper Kreston Audit Chaterered Accounlanls and Statutory Auditor Reading Bridge House George Street Reading Berkshire RG1 8LS Page 2
Virtualsignalure Transaction Rel. RT2W.37GM-ZRCL 23 May 2023 15.14.29 8ST (UTC +110 112 P 5140 BEYONDAUTISM (A Company Limited by Guarantee) REFERENCE AND ADMINISTRATIVE DETAILS OF THE CHARITY. ITS TRUSTEES AND ADVISERS ICONTINUEDI FOR THE YEAR ENDED 31 AUGUST 2022 Bankgrs The Co-operative Bank 80 Cornhill London EC3V 3NJ HSBC 172 Upper Richmond Road Putney London SW15 2SH Lloyds Bank 110-112 Pulney High St Putney London SW15 1RG Solicitors Ashursl LLP Attn.. Mr. Simon Swann London Fruit & Wool Exchange 1 Duval Square London E1 6PW Page 3
Virtualsignalure Transaction Rel. RT2W.37GM-ZRCL 23 May 2023 15.14.29 8ST (UTC +110 112 P 6140 BEYONDAUTISM (A Company Limited by Guarantee) STRATEGIC REPORT FOR THE YEAR ENDED 31 AUGUST 2022 OBJECTIVES AND ACTIVITIES Background Autism is a complex neurological disorder which typically appears during the first 3 years of life. No one knows what causes autism and there is no cure. Our Vision Every child and young adult with autism a¢sseS an education which empowers a life full of choi, independence and opportunity. Our Mission To deliver quality education and training Servi$, underpinned by Behaviour Analysis. BeyondAutism is a charity dedicated lo empowering people with autism to lead fuller lives through positive educational experien$, training for the people who work with them and support for their families and carers. BeyondAutism was founded as The Rainbow Charity in 2000, when a group of parents set up Rainbow School with 3 pupils in a run-down pre-fabricated hut on the grounds of Beatrix Potter School in Wandsworth. Since then the charity and ils services have undergone a remarkable transformation, growing exponentially in response lo need. We now deliver transformative education to children and young adults from 35 Local Authorities across London and the Home Counties from our Earfy Years, service right through lo our Post-19 Provision. 'The first Rainbow School was hardly a school at all. It was little more than a hut, kindly lent to us by Beatrix Potter School in Wandsworth. But lo my mind il still stands as a symbol= of who we are and what we can achieve through hard work, love for our children and the kindness of friends. Now we are extremely excited about the progress the charity is making. In the last five years we have launched a number of new services vastly increasing the number of children and young people we can reach and in turn the number of families who benefit.. Kargn Sorab OBE Founder The story so far... 2000 The Rainbow Charity and Rainbow School are founded with 3 pupils in temporary accommodation. 2002 Rainbow School moves into Tram House, a rented property on Garrall Lane. 200912010 Having raised £4.36m in donations and financing we purchased and completed the Phase I redevelopment of our second school site opposite Spencer Park in Wandsworth. 2011 We re-brand the charity to BeyondAutism reflecting our ambition to go beyond the condition, exed the limits and give families hope. Page 4
Virtualsignalure Transaction Rel. RT2W.37GM-ZRCL 23 May 2023 15.14.29 8ST (UTC +110 112 P 7140 BEYONDAUTISM (A Company Limited by Guarantee) STRATEGIC REPORT ICONTINUEDI FOR THE YEAR ENDED 31 AUGUST 2022 2014 Having fundraised over £570k Phase 11 works are completed al our Spencer Park site, equipping the school with a multipurpose hall, shower block and space for a library. 2015 Fundraising is completed lo kit out the library and a soft play and sensory interaction suite. 68 students from 16 Local Authorities Financing is Suc$$fullY raised lo purchase our Tram House sile for redevelopment and our £1.5m capital appeal is launched. 2016 5-year slralegy.. Empowering People.. Launching Lives. In September we launched a pilot of our Post 19 Servi at Yarrow Housing in Shepherd's Bush. 2017 Our first pilot of an exciting Early Years, service for children aged 15 months- 5 years lakes place in May. In September, Rainbow School becomes two separate schools, Park House School and Tram HoLJse School. September also sees the appointment of a new Head of Outreach along with a new structure to indude Outreach Consultants allowing us lo reach more people. At the start of the 2017118 academic year our Post 19 service becomes pemianenl with four learners a¢ssing the Post 19 hub al Yarrow. 2018 In January pupils move into the newly redeveloped Tram House School. Tram House School is awarded 'outstanding status by Ofsled. After several pilots in 2017118, in June our Earfy Years, service becomes a permanent provision. 2019 BeyondAutism holds ils first ever staff conference in September, bringing together over 150 members of staff spread across 4 siles in south wesl London. Parf( House School achieves Ofsted outstanding status. The sixth form at Tram House School expands into South Thames College. Our Post 19 Servi finishes the year with 8 learners and the search begins for a new hub in Wandsworth. 2020 BeyondAutism opens its second Post 19 hub in Wandsworth to cater for 18 students across the service. In March 2020, Post 19 is visited by The Department for Education who confirms ils position on the Secretary of State approved list. December 2019 sees the soft launch of a new BeyondAulism department.. our Research & Learning hub. BeyondAulism services and support remain open and available throughout the coronavirus pandemic. Page 5
Virtualsignalure Transaction Rel. RT2W.37GM-ZRCL 23 May 2023 15.14.29 8ST (UTC +110 112 P 8140 BEYONDAUTISM (A Company Limited by Guarantee) STRATEGIC REPORT ICONTINUEDI FOR THE YEAR ENDED 31 AUGUST 2022 2021 BeyondAulism kicks off with Year 1 of its new 5 year strategy 2020 - 2025. Shortly after Christmas BeyondAutism's Early Years service moves into its new home in Bromley. 'Advancing autism, is published, a new report seeking to bring together professionals and organisations for the benefit of people with autism and their families. The Research & Leaming department launches a professionals, area on our website and BeyondAulism hosts Idigilallyl our first professionals Conferen in May. Tram House School becomes registered to enrol pupils from Year 7 and we begin to transition a number of pupils from year 8 across from Park HoLJse School to Tram House School at the start of the Spring Temi BeyondAub'sm ServIS and support continue to remain open and available throughout the ongoing coronavirus pandemic. 2022 Tram House School is rated good with outstanding featLJres by Ofsted and ils application to increase ils Published Admission Number {PANI lo 70 is approved. Park House School continues to operate at capacity. The Earfy Years service including the school readiness group is oversubscribed. The Employability Toolkit and the ALJlism Services Directory are launched along with the Fast Responder pilot. Outreach services expand outside of London to Oxfordshire and Post 19 sees its first graduate. Evgrything wg do is undgrpinngd by ourvalugs: Dedicated to dglivgring gxcgllencg By developing expertise, outstanding serVIS and positive engagement, always seeking to go above and beyond expectations. This means that we will.. have high expe¢talions of all, and deliver our best rather than aspire to it listen lo other points of view and be open to new ideas that will help us develop and in tum develop those we work with. Committed to Bghaviour Analysis By conlribLJting lo research and ensuring our staff continually develop and share best practice that ensure aspiralional outcomes for people with autism are achieved. This means that we will.. be proud lo be advocates for ABA the BeyondAulism Way, with personal responsibility for dispelling myths or invalid criticisms to wider aUdIenS have a creative and flexible approach to applying ABA principles to meet the needs of the individual, embracing new research tools and techniques Respecttul By embracing diversity, showing integrity, acting wth compassion and always treating people with dignity- This means that we will.. celebrate difference, taking lime to discover what individuals want to achieve and supporting them in gelling there build an open culture within the organisation, with transparency across everything we do Page 6
Virtualsignalure Transaction Rel. RT2W.37GM-ZRCL 23 May 2023 15.14.29 8ST (UTC +110 112 P 9140 BEYONDAUTISM (A Company Limited by Guarantee) STRATEGIC REPORT ICONTINUEDI FOR THE YEAR ENDED 31 AUGUST 2022 Proud to challengg By listgning, Changing thinking, shifting attitudes and edutIng. This means that Wg will: have a questioning approach to everything,. thinking for ourselves, not just doing what has been asked invite a culture of challenge- feeling supported in challenging others, and open to being challenged back Toggthgr wg will: pul our learners at the forefront of everything we do, allowing them a voice be ambassadors for our knowledge and expertise, and role models to others have can-do attitudes, continually pushing ourselves, challenging anything that limits expectations of our learners listen lo others with an open mind, give all the opportunity lo speak and value different perspertives do our part in fostering a safe environment for all, promoting a world of open Conversation Our Stratggic Objedivgs Reducing school plament breakdown - because being in a school that can manage behaviour is the rirsl slep lo diminishing barriers lo learning Increasing employability- having the skills, Confiden and resilience lo enter the work pla promotes independence and broadens opportunities Developing the life skills to live your ideal week- the ability lo organise yourself and your day gives you independence, Choi and opportunities Increasing the resilience and Confiden of families- resilient, infomied and ¢onfident families make very different decisions, directly impacting the life chances and outcomes of their children Supporting communities lo include people with autism- breaking the cycle of prejudice so that people step forward lo include, ensuring choice remains with the autistic person Page 7
Virtualsignalure Transaction Rel. RT2W.37GM-ZRCL 23 May 2023 15.14.29 8ST (UTC +110 112 P 10140 BEYONDAUTISM (A Company Limited by Guarantee) STRATEGIC REPORT ICONTINUEDI FOR THE YEAR ENDED 31 AUGUST 2022 To this end, BeyondAutism runs.. Early Years, This is a free service developed for parentslcarers to attend with their children aged 15 months-5 years. The programme focuses on behaviours, relationships and developmental play, underpinned by Behaviour Analysis. We tailor teaching techniques around the needs and preferen$ of each child. The Servi offers a flexible approach, with attendance designed lo fit around the timetable of each family. Park House School148 North Side, Wandsworth Commonl Ofsted rated Outstanding - delivers education from Reception age through to Year 614- 11yrs oldl- The school benefits from the SLJbslanlial refLJrbishment in 2010 and has continued lo adapt the environment lo meet the needs of the younger eamers by creating sensory play areas. All pupils continue to access individualised timetables within a broad and balanced curriculum. The year finished with 56 pupils al full capacity. Tram House School1520 Garratt Lane, Earlsfieldl Ofsted rated Good with Outstanding Features- educates Year 7 to Year 14 (aged 11 19yrsl. The year finished with 59 pupils. Post-19 Iwandsworth, Riverside and Hammersmith hubsl- offers education and training to young adults aged 19- 25yrs. The learners follow an individualised programme focused on developing communication and independent living skills in preparation for adulthood, underpinned by Behaviour Analysis. A 3rd hub at Riverside was opened during the year and we started our search for a larger premises in Hammersmith in the second half of the year. Through partnerships with other organisations, our learners spend around 50 /0 of their week working and learning in their local communities. The year finished with 31 leamers. Research & Learning has continued to grow and expand its reach. This includes delivering on Outreach contracts across London and South Oxfordshire. Online training has now been completed by people from across Scotland, Wales and England and continues to receive 100'/0 positive feedback from attendees. BeyondAulism continues to build on its online presen, throLJgh the creation of podcasts, training videos and resour8. The Lunch and Leam series has been very successful in sharing our approach, expertise and views with a wider audien. Page 8
Virtualsignalure Transaction Rel. RT2W.37GM-ZRCL 23 May 2023 15.14.29 8ST (UTC +110 112 P 11140 BEYONDAUTISM (A Company Limited by Guarantee) STRATEGIC REPORT ICONTINUEDI FOR THE YEAR ENDED 31 AUGUST 2022 Risk Management The Board of Trustees recognise their responsibilities in the management of risk, particularfy in respect of the hildren and adults attending BeyondAulism's provisions and the staff employed by the charity. A full risk analysis is carried out in each year, with the most recent analysis being approved by Trustees in November 2021. The analysis covers all aspects of safeguarding, finance, health & safely, HR, reputation and resources. A number of risks are identified in each of these categories and each risk is scored on a matrix of impact and probability. Taking into account the Controls in pla to mitigate these risks, all were evaluated as low to medium. In common with other organisations, the economic and political factors remain a potential risk for BeyondAulism. All school and Post 19 placements are funded by the leamer's Local Authority with appropriate agreements in place,. the charity does not have any privately funded pupils in either of its schools or its Post-19 servi. BeyondAutism offers value to Local Authorities because it provides education to learners who have complex needs thus enabling our children and adults with autism lo remain in their local community with their families. The altemative for many of BeyondAutism's learners could be residential care which would be significantly more expensive. Other financial risks are monitored closely by way of monthly management reporting and mitigated by onservalive budgeting assumptions and analysis. Independent external audits are commissioned in respect of key areas of risk., these included safeguarding, health & safety and data protection. Futurg Plans BeyondAutism's ongoing objective of increasing reach remains at the forefront of its growth objectives including extending current operations outside of London. What form this lakes will depend on what has been identified through market research and analysis as most suitable and appropriate for the geographical area concerned. In London, BeyondAutism's Post-19 provision is now a fully independent specialist provider registered with the Department for Education and BeyondAulism is keen to open additional hubs to cater for the ever increasing demand. Other areas for ongoing development and expansion include earfy years, provision, research activities and our outreach and training offer. This report was approved by the Iruslees and signed on their behalf by AJohnston Trustee Data.. 23 May 2023 D Fidlgr Trust99 Data: 23 May 2023 Page 9
Virtualsignalure Transaction Rel. RT2W.37GM-ZRCL 23 May 2023 15.14.29 8ST (UTC +110 112 P 12140 BEYONDAUTISM (A Company Limited by Guarantee) TRUSTEES. REPORT FOR THE YEAR ENDED 31 AUGUST 2022 The Trustees present their annual report together with the audited financial statements of the Beyondautism for the year 1 September 2021 10 31 August 2022. The Annual Report serves the purposes of both a Trustees. report and a directors. report under company law. The Trustees confirm that the Annual Report and financial statements of the charitable company comply with the current statutory requirements, the requirements of the charitable companls governing document and the provisions of the Statement of Recommended Practice ISORPI applicable to charities preparing their accounts in accordan with the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS1021 (effective 1 January 20191- Public Benefit The Trustees consider that BeyondAulism provides a public benefit. BeyondAutism provides education and support for autistic children and young adults and their families. BeyondAulism schools and its Post 19 service provide schooling and education for learners from a number of London Boroughs within commutable distance. Student placements are funded by Local Authorities. The expanding outreach provision seeks to train the trainers within mainstream schools so children with autism can maintain their placements there rather than being necessarily channeled Ihr()ugh a specialist provision. The early years, service is free to users and is funded by grants and donations. 11 is run on an intervention basis for parents of pre-school children as a touchpoinl for those with symptoms of autism or a recent diagnosis of autism. Our behaviour analysts work with the parent and child together to find ways to encourage the development of communication skills and calm behaviours that challenge. 11 has proved immediately popular particularly for families who may not be able lo afford expensive home programmes and who might find themselves quite isolated in a neurotypical world. The Trustees have referred to the guidance contained in the Charity Commission's general guidance on public benefit when reviewing the charity's aims and objectives and in planning ils future activities. In particular, the Trustees consider how planned activities will contribute to the aims and objectives that have been sel. Structure, Govemance and Management The charity is a company limited by guarantee and registered in England Ino 40414591 and is also a registered charity Ino 10825991. The charity is governed by its Board of Trustees. The governing instruments of the charity are the Memorandum and Articles of Association. All new policies or amendments lo existing policies are approved by the Board of Trustees through a scheme of delegation that includes the school Governing Body, the Post 19 Advisory Board and the charity's senior management team. The manner in which those policies are implemented, overseen and reviewed is delegated lo the Chief Executive Officer. The setting of remuneration rates for all staff is set out in a remuneration policy which is updated each year and is subject lo Board of Trustees approval. BeyondAulism mirrors Department for Education guidelines for the setting of all teachers, salaries and pay scales for other management and administrative posts take into account financial indices such as the cost of living. Benchmarking exercises are carried out on a regular basis. The schools are supported by a Goveming Body that operates as a sub-committee of the Board of Trustees. The Chair of the Goveming Body receives no remuneration. Other members are made up of parents, staff, community and local authority representatives. The Board of Trustees delegates the schools, development and review lo the Governing Body., this includes school self-evaluation and school development plan, pupil progress, operational school policies and procedures. Likewise, the Post 19 service is supported by an Advisory Board. The Board of Trustees receives regular reports from the Governing Body and the post 19 Advisory Board, lo enable them lo oversee performance and progress. Chair of Trustees During the year, the founder and fomier Chair of Trustees, Karen Sorab OBE, stepped down, leaving a legacy of passion for autism education underpinned by behaviour analysis. Karen's unwavering pursuit of outstanding provision for autistic children and young adults has created an organisalion on a mission to reach as many children, young adults, their families and the professionals that work with them as possible, expanding beyond the geographical confines of Greater London. The world of autism education owes a great debt to Karen and the Page 10
Virtualsignalure Transaction Rel. RT2W.37GM-ZRCL 23 May 2023 15.14.29 8ST (UTC +110 112 P 13140 BEYONDAUTISM (A Company Limited by Guarantee) TRUSTEES. REPORT {CONTINUED} FOR THE YEAR ENDED 31 AUGUST 2022 (contlnuedl Board and the Senior Management Team are delighted that Karen will continue to be associated with and support BeyondAutism as Founder and Patron of the charity. Professor David Croisdale-Appleby OBE was appointed as BeyondAutism's new Chair of Trustees. David is 8 leading expert on health and social care, whose passionate commitment to transforming the life chances of oppressed, vulnerable and disadvantaged people has been hugely influential in shaping social policy, nationally and intemalionally. On accepting the invitation to join BeyondAutism, David said.. '1 am delighted lo take on the role of Chair of Trustees at BeyondAulism and proud lo be part of an organization with such an aspirational vision, al both an individual and societal level for autistic people and their families. l am excited to be part of that change and look forward lo using my position as Chair to help the continued growth and reach of the charity., Trustee Recrultment. Inductlon and Tralnlng The Board of Trustees aims to build a board with a comprehensive, relevant and focused skills mix, and lo recruit members whose knowledge, experience and perspective will support, guide and oversee the operations of the charity. Trustees are recruited through a variety of channels including research. advertising, networking and agencies. Trustees are nominated al Board level and, subject to approval, are then invited to attend the next Board meeting. New Trustees can only be appointed upon satisfactory completion of all regulatory checks.. references, identity, eligibility, money laundering and DBS (Disclosure and Barring Service) checks. All Trustee appointments are confim)ed by Board Resolution passed at Board meetings and are registered with the Charity Commission and Companies House. New Trustees are welcomed into the organisalion and provided with a full induction pack. In order lo maximise the value of a Trustee's contribution, every effort is made lo ensure new Trustees understand the organis81ion, ils background and mission, before, during and after the appointment process. Ongoing training is also provided for all Trustees. Organlsatlonal Structure The Board of Trustees meets formally at least 4 limes a year. Members of the Board of Trustees who served since 1 September 2021 were.. K E Sorab OBE (Chair of Trustees- stepped down April 29, 20221 D Croisdale-Appleby OBE Ichair of Trustees April 29, 2022 - January 31, 2023) R Brislowe A Lusk Islepped down 22 September 2021) A Johnston (Chair of Trustees from January 31, 2023) D Fidler V Federico R Baylis-wesl C Cryne Islepped down April 26, 2022) A Hussain Islepped down November 11, 20221 The Board of Trustees can draw on its collective and extensive experience from the worlds of education, global business, finance and law and is supported and advised by specialist consullanls in education, safeguarding. health and safely, law and fundraising. The day lo day running of the charity is delegated by the Board of Trustees lo the Chief Executive Officer {CEOI who is supported by the senior management team. 8eyondAutlsm staff The charity team is run in offices leased from The Ethical Property Company at The Foundry in Vauxhall and is made up of finance, fundraising, HR and marketing & communications. The team support the development of our services and the furtherance of our strategy. Page11
Virtualsignalure Transaction Rel. RT2W.37GM-ZRCL 23 May 2023 15.14.29 8ST (UTC +110 112 P 14140 BEYONDAUTISM (A Company Limited by Guarantee) TRUSTEES. REPORT {CONTINUED} FOR THE YEAR ENDED 31 AUGUST 2022 (contlnuedl BeyondAulism services are staffed with the following.. Teachers Te8chers are responsible for ensuring that the National Curriculum is appropriately adapted and followed throughout the school, including the planning that underpins this. Therapists BeyondAutism employs a number of speech and language ISaLTI and occupational {OT) therapists who provide therapy programmes either directly or indirectly Ilhrough a tulorl depending on the stipulations made in the EHCP. Behavlour Analysts Every class and provision has a qualified Behaviour Analyst who draws up Iheindividual behaviour programmes. Advanced Skills Practioners An ASP covers 2 classrooms and is responsible for the training of tutors, leading small group leaming sessions and supporting the Behaviour Analysts.. Teachlng and Learnlng Practloners and Mentors {TLprrLM) Each learner is paired with an TLP on a one lo one basis. In exceptional circumstances the support may be based on 8 2 TLPS to 1 leamer pairing. The TLPS look after the safely and security of the learner and ensure that the learner is focused on the specific task al hand. In the schools, TLPS work in teams of 2 within a class, sharing and rotating their duties with the learners. This helps to raise the variety of the role and reduce burn out in particularly challenging situations. Behaviour programmes are based on an analysis of what motivates an individual with autism lo behave in certain ways. Each skill the individual needs to learn is broken down into small, achievable steps. Each step is worked on in a systematic and consistent way, using an appropriate 'reinforcemenl' or reward to encourage the behaviours needed for future leaming. Evidence and dats are collected of the learner's progress, so that targets and motivators can be adjusted along the way according to what is and is not working for a particular child. Reinforcement systems which seek lo link desired behaviour with good outcomes from the learner's point of view - are particulady important for people with autism, given they may lack the 'social desire to please, that is often present in the neuro-lypical. Behaviour Analysis techniques leach individuals with autism how to learn, and can therefore be applied to the widest range of skills from speech and language, self-care and motor skills, through lo reading and writing. In order to deliver the precision and consistency of the behaviour programmes, staff undergo continuous, comprehensive and intensive training of both a theoretical and a practical nature. This is provided by more senior staff with qualifications and more extensive experience in using Behaviour Analysis techniques. Specific leaching strategies are explained and demonstrated and then observed with feedback provided. Teaching and behaviour plans are developed and monitored by senior staff Fundralslng The Trustees are extremely grateful lo the many individuals, companies and organisalions that raise funds for the charity or donate their services in kind. Trusts and Foundations Children in Need (Eady Years) The National Lottery Community Fund (Eady Years) The National Lottery Community Fund (Digital Dire¢loryl The National Lottery Community Fund (School Readiness) Morrisons (Park House sensory garden and playground) The Jack Petchey Foundation Page 12
Virtualsignalure Transaction Rel. RT2W.37GM-ZRCL 23 May 2023 15.14.29 8ST (UTC +110 112 P 15140 BEYONDAUTISM (A Company Limited by Guarantee) TRUSTEES. REPORT {CONTINUED} FOR THE YEAR ENDED 31 AUGUST 2022 (contlnuedl The City Bridge Trust {Employmenl Project) The City Bridge Trust Stepping Stones (Fast Responder) Thomas Schools Foundation The Masonic Charitable Foundation (Eady Years) Garfield Weston Foundation (Early Years) The Thompson Family Charitable Trust (Snowbility) The Conslable Education Trust (Eady Years) British Science Association {8SW project) Radcliffe Trust I Park House music Iheffipyl Mr lan Vernon (Eady Years) Arnold Clark (Early Years) Shanly Foundation IEarly Years) National Funding Scheme (Early Years) Octopus Foundation (Park House capital appeal) Little Lives (ipads for Eady Years learners) Coop {Early Years) Barrall Foundation (Early Years) DS Smith IEarly Years) Dentons Charitable Trust {Early Years) David Solomon's Charitable Trust (Eady Years) Corporate support Octopus Foundation Coop Local Community Fund Banham Security Services Wales Connected Living Southside Chamber of Commerce Events and Individual Giving Challenge events and individual giving raised £19,955 The trustees would like lo express gratitude for each individual who has supported the charity by making a regular gift, taking part in fundraising activities, or by making a direct donation. In-kind support The Trustees would also like to thank all of our volunteers who so generously donate their time, expertise and support to BeyondAutism. In particular, they would like to extend their gratitude lo the following individuals and organisalions who donated time, expertise and services to support our work. Simon Swann and colleagues al Ashursl LLP who provide many hours of pro bono legal advice. Google AdGranl.' advertising allocation of £83,392. London Timber Buildings (garden office) Langley Foundation Nordoff Robins (music therapy} Aldaheff (musical inslrumenls) Discount Displays Ivelcrol Royal Marsden (medical chairl Camien Phologffiphy Volunteer Occupational Therapist All of the Octopus volunteers who help out with a wide variety of tasks and events. Jane Moore for her ongoing support and to Timothy Wesl and Prunella Scales for their continuing patronage The Fox family for their continued support in memory of Jonah Fox The Goveming Body for the support they give lo Park House School and Tram House School The Post 19 Page 13
Virtualsignalure Transaction Rel. RT2W.37GM-ZRCL 23 May 2023 15.14.29 8ST (UTC +110 112 P 16140 BEYONDAUTISM (A Company Limited by Guarantee) TRUSTEES. REPORT {CONTINUED} FOR THE YEAR ENDED 31 AUGUST 2022 (contlnuedl Advisory Board for the support they give lo the Post 19 provision The charity is also very grateful to those individuals who have supported the charity either directly through donations or indirectly by taking part in fund raising Fundralslng Approach and Performance Fundraising support is important to the sustsinability of our charity, and as such we meet the highest ftjndraising standards lo relain the trust and support of our donors. We were delighted lo register with the Fundraising Regulator as a sign of our continued commitment lo the Fundraising Code of Practice, and are also members of the Chartered Institute of Fundraising. Our policies and compliance with fundraising regulations are reviewed annually. When registering with the Fundraising Regulator, we confimied our pact lo uphold the Fundraising Promise lo donors. The Fundraising Promise is an extension of our own code of ethics, which recognises our fundraising responsibilities.. In equal measure. a responsibility to those who use our services and our donors. Those who use our services have a right lo expect any representation lo donors lo be dignified and a true reflection of circumstances. To never knowingly mispreSent the charity to the general public andlor our donors. To only spend reslricled donations on the project specified at lime of application or donation. To keep the confidence of any donors who wish to remain anonymous. To act immediately should any donor ask for their details lo be removed from the charivs contact list. In the year lo August 31, 2022 we did not contract any company to undertake fundraising on our behalf. We have been lucky enough lo work with partners including JuslGiving, Give as you Live, Savoo, to help make giving and fundraising easier for supporters. In the year under review, Covid 19 meant many events were cancelled and we used platforms Virgin Money Giving, Charity Checkout and JustGiving for online events, whilst ensuring that these remained compliant and met our high standards of practice. Our fundraising team are committed lo working in line with BeyondAutism values and fundraising ethics, which we reinforce through regular learning and development. We don't undertake any fundraising door-to-door activity or ask for direct debil donations on the street. Personal data is not shared without prior permission beyond the BeyondAulism network. We don't sell personal data. We do not'cold-call, people for fundraising purposes. In addition to the Fundraising Codes of Conduct, we abide by related regulations, such as the Data Protection Act (including GDPRI and Charities Act. There were no complaints received by the charity during the year. The Trustees monitor fundraising performance through written and vert)al reports delivered al each Board meeting. Page 14
Virtualsignalure Transaction Rel. RT2W.37GM-ZRCL 23 May 2023 15.14.29 8ST (UTC +110 112 P 17140 BEYONDAUTISM (A Company Limited by Guarantee) TRUSTEES. REPORT {CONTINUED} FOR THE YEAR ENDED 31 AUGUST 2022 (contlnuedl Flnanclal Revlew Results for the year ended 31 August 2022 show lotsl income of £9,990,214 12021 £8,593,834) and an overall nel surplus amount of £626,657 12021 nel surplus £889,855). The slalement of cash flows shows a net inflow from operating activities of £1,094,494 12021 inflow of £1,668,056) with an overall increase in cash and cash equivalents for the year of £642,42712021 increase of £1,217,986). Voluntary income li.e. fund raising and donalionsl was £503,180 12021 £301,941), more infomialion on which has been provided earlier in the report. Consequently the nel assets of the charity have risen from £2,258,622 10 £3,155,279 as at 31 August 2022. Full results for the charity can be seen on pages 21 to 39 of the Annual Report. Reserves polley Reserves tolalled £3,155,279 al the year end. Of these, unrestricted reserves amount to £2,106,051 and reslricled reserves £1,049,228. In the long term the Board would like lo increase the balance on unrestricted reserves to an amount representing 3 months of operating expenses. BeyondAutism's reserves policy is reviewed annually as part of the budget approval process and the Board of Trustees has agreed that reserves should be built up to the desired level in stages consislenl with the charills overall financial position and business development plan. This trend is expected to be maintained with a view to increasing the level of free reserves over time until the target, revised as appropriate, is achieved. Employees It is the Companls policy to give full and fair consideration lo employees. workers and potential employees without regard to race, colour, nalionalily or national origin, sex, gender reassignment, marriage, disability, age, sexual orientation, religion or belief. All Company policies, practices and procedures relating to resourcing. training, development and promotion are administered equally and in accordance with all applicable laws. It is the Company's policy lo provide equal opportunities in all aspects of employment from the sourcing and selection of candidates, recruitment and tffiining of employees to terms and conditions of employment and reasons for termination of employment and to ensure that any employment decisions are taken without reference lo irrelevant or discriminatory criteria. During the year The Fast Track Leadership Development Programme was set up. The programme has been designed to enable employees to accelerate their chances of promotion across a two year period. 2 employees enrolled in the programme, one of whom has already moved into a senior leadership role. Communication with employees has continued through weekly staff meetings, training and e-mails so all employees are aware of the key priorities for BeyondAutism and its services. Page 15
Virtualsignalure Transaction Rel. RT2W.37GM-ZRCL 23 May 2023 15.14.29 8ST (UTC +110 112 P IW40 BEYONDAUTISM (A Company Limited by Guarantee) TRUSTEES. REPORT {CONTINUED} FOR THE YEAR ENDED 31 AUGUST 2022 Statement of Trustees. responslbllltles The Trustees Iwho are also the directors of the charity for the purposes of company lawl are responsible for preparing the Trustees, Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards Iunited Kingdom Generally Accepted Accounting Praclicel. Company law requires the Trustees to prepare financial statements for each financial year. Under company law, the Trustees musl not approve the financial statements unless they are satisfied that they give a true and fair view of the stale of affairs of the charity and of ils incoming resources and application of resources, including ils income and expenditure, for that period. In preparing these financial stalemenls, the Trustees are required lo: select suitable accounting policies and then apply them consistently,. observe the methods and principles of the Charities SORP IFRS 1021., make judgements and accounting estimates that are reasonable and prudent., stale whether applicable UK Accounting Standards IFRS 1021 have been followed, subject lo any material departures disclosed and explained in the financial stalemenls., prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in business. The Trustees are responsible for keeping adequate accounting records that are sufficient lo show and explain the Charity's transactions and disclose with reasonable accuracy al any lime the financial position of the charity and enable them lo ensure that the financial slalemenls comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities. Disclosure of infomiation to auditor Each of the persons who are Trustees al the time when this Trustees. Report is approved has confirmed that= so far as that Trustee is aware, there is no relevant audit information of which the charitls auditor is unaware, and that Trustee has taken all the steps that ought to have been taken as a Trustee in order to be aware of any relevant audit information and to establish that the charitls auditor is aware of that information. Auditor The auditor, James Cowper Kreslon Audit, has indicated his willingness to continue in office. The designated Trustees will propose a motion reappointing the auditor at a meeting of the Trustees. Approved by order of the members of the board of Trustees and signed on their behalf by.. DF A Johnston Trusteg Date.. 23 May 2023 D Fidler Trustee Date.. 23 May 2023 Page 16
Virtualsignalure Transaction Rel. RT2W.37GM-ZRCL 23 May 2023 15.14.29 8ST (UTC +110 112 P 19140 BEYONDAUTISM (A Company Limited by Guarantee) INDEPENDENT AUDITOR'S REPORT TO THE MEMBERS OF BEYONDAUTISM Opinion We have audited the financial statements of Beyondautism Ilhe 'charilll for the year ended 31 August 2022 which comprise the Statement of Financial Aclivilies, the Balan Sheet, the Statement of Cash Flows and the related notes, including a summary of significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland. Iunited Kingdom Generally A¢pted Ac¢ounling Practice). In our opinion the financial statements.. give a true and fair view of the slate of the charitsble companvs affairs as at 31 August 2022 and of ils incoming resources and application of resour8, including its income and expenditure for the year then ended., have been properfy prepared in accordance with United Kingdom Generally Accepted Accounting Practice., and have been prepared in accordance with the requirements of the Companies Act 2006. Basis for opinion We conducted our audit in accordance with International Standards on Auditing IUKI IISAS {UKI} and applicable law. Our responsibilities under those standards are further described in the Auditorts responsibilities for the audit of the financial statements section of our report. We are independent of the charitable company in accordance with the ethical requirements that are relevant lo our audit of the financial statements in the United Kingdom, including the Financial Reporting Council's Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion. Conclusions relating to going concern In auditing the financial statements, we have concluded that the Trustees, use of the going concern basis of accounting in the preparation of the financial statements is appropriate. Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the charitable companls ability lo continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue. Our responsibilities and the responsibilities of the Trustees with respect lo going concern are described in the relevant sections of this report. Page 17
Virtualsignalure Transaction Rel. RT2W.37GM-ZRCL 23 May 2023 15.14.29 8ST (UTC +110 112 P 20140 BEYONDAUTISM (A Company Limited by Guarantee) INDEPENDENT AUDITOR'S REPORT TO THE MEMBERS OF BEYONDAUTISM {CONTINUEDI Other information The other information comprises the information inclLJded in the Annual Report other than the financial statements and our Audilorfs Report thereon. The Trustees are responsible for the other information contained within the Annual Report. Our opinion on the financial statements does not cover the other information and, except to the exlenl otherwise explicitly stated in our report, we do not express any fomi of assurance conclusion Ihereon. Our responsibility is lo read the other infomialion and, in doing so, Consider whether the other information is materially inconsislenl with the financial statements or our knowledge obtained in the course of the audit, or otherwise appears lo be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required lo determine whether this gives rise to a material misstatement in the rinancial statements themselves. If, based on the work we have perfomied, we conclude that there is a material misstatement of this other information, we are required to report that fact. We have nothing lo report in this regard. Opinion on othgr mattors prgscribgd by the Companies 1 2006 In our opinion, based on the work undertaken in the course of the audit= the infomialion given in the Trustees. Report for the financial year for which the financial statements are prepared is consistent with the financial statements. the Trustees, Report has been prepared in accordance with applicable legal requirements. Matters on which we are required to report by exception In the light of our knowledge and understanding of the charitable company and its environment obtained in the course of the audit, we have not identified material misstalemenls in the Trustees. Report. We have nothing lo report in respect of the following matters in relation to which Companies Act 2006 requires us lo report to you if, in our opinion.. adequate accounting records have not been kept, or retums adequate for our audit have not been received from branches not visited by us,. or the financial statements are not in agreement with the accounting records and returns,. or certain disclosures of Trustees, remuneration specified by law are not made., or we have not received all the information and explanations we require for our audit. Responsibilities of tru$tg9S As explained more fully in the Trustees, Responsibilities Statement, the Trustees Iwho are also the directors of the charitable company for the purposes of company lawl are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the Trustees determine is necessary lo enable the preparation of financial statements that are free from material misstatement, whether due lo fraud or error. In preparing the financial statements, the Trustees are responsible for assessing the charitable companls ability lo continue as a going COnrn, disclosing, as applicable, matters related to going concern and using the going Concem basis of accounting unless the Trustees either intend to liquidate the charitable company or lo cease operations, or have no realistic alternative but to do so. Page 18
Virtualsignalure Transaction Rel. RT2W.37GM-ZRCL 23 May 2023 15.14.29 8ST (UTC +110 112 P 21140 BEYONDAUTISM (A Company Limited by Guarantee) INDEPENDENT AUDITOR'S REPORT TO THE MEMBERS OF BEYONDAUTISM {CONTINUEDI Auditorfs responsibilities for the audit of the financial Statgmgnts Our objectives are lo obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to iSSLJe an Auditorfs Report that inclLJdes our opinion. Reasonable assurance is a high level of assurance, bLJt is not a guarantee that an audit conducted in accordance with ISAS IUKI will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected lo influence the economic decisions of users taken on the basis of these financial statements. Because of the inherent limitations of an audit, there is a risk that we will not detect all irregularities, including those leading to a material misststemenl in the financial statements or non-compliance with regulation. This risk increases the more that compliance with a law or regulation is removed from the events and transactions reflected in the financial slalements, as we will be less likely lo become aware of instsnces of non-compliance. The risk is also greater regarding irregularities occurring due to fraud rather than error, as fraud involves intentional concealment. forgery, collusion, omission or misrepresentation. The specific procedures for this engagement that we designed and performed lo detect material misstatements in respect of irregularities, including fraud, were as follows.. Enquiry of management and those charged with governance around actual and potential litigation and claims- Enquiry of management and those charged with governance to identify any material instances of non- compliance with laws and regulations., Reviewing financial statement disclosures and lesling lo supporting documentation to assess compliance with applicable laws and regulations., Performing audit work lo address the risk of irregularities due to management override of controls, including testing of joumal entries and other adjustments for appropriateness, evaluating the business rationale of significant transactions outside the normal course of business and reviewing accounting estimates for evidence of bias. A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Council's website al.. www.frc.or .uklauditorsres onsibilities. This description forms part of our Auditor's Report. Page 19
Virtualsignalure Transaction Rel. RT2W.37GM-ZRCL 23 May 2023 15.14.29 8ST (UTC +110 112 P 140 BEYONDAUTISM (A Company Limited by Guarantee) INDEPENDENT AUDITOR'S REPORT TO THE MEMBERS OF BEYONDAUTISM {CONTINUEDI U$9 of our rgport This report is made solely to the charitable companys members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might slate to the charitable companls members those matters we are required lo stale to them in an Auditor's Report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the charitable company and ils members, as a body, for our audit work, for this report, or for the opinions we have formed. P. Alexander Peal Bsc IHonsl FCA DChA {Senior Statutory Auditor) for and on behalf of James Cowper Kreston Audit Chalerered Accounlanls and Slatulory Auditor Reading Bridge House George Street Reading Berkshire RG1 8LS Dale.. 26 May 2023 Page 20
Virtualsignalure Transaction Rel. RT2W.37GM-ZRCL 23 May 2023 15.14.29 8ST (UTC +110 112 P 23140 BEYONDAUTISM (A Company Limited by Guarantee) STATEMENT OF FINANCIAL ACTIVITIES (INCORPORATING INCOME AND EXPENDITURE ACCOUNT) FOR THE YEAR ENDED 31 AUGUST 2022 Restricted Unrestricted funds funds 2022 2022 Total funds 2022 Total funds 2021 Notg Income from: Donations and legacies Charitable activities 353,287 149,893 9,487.034 503,180 9,487.034 301,941 8,291,893 Total Income 353,287 9,636,927 9,990,214 8,593,834 Expenditure on- Charitable activities.. General activities Depreciation expense Interest expense Other charitable activities 334.627 8,432.634 330.598 182,306 83,392 8,767.261 330.598 182,306 83,392 7,158,722 324,051 221,206 Total expendlture 334.627 9,028.930 9,363.557 7,703,979 Net income 18,660 (76.1141 607,997 76.114 626,657 889,855 Transfers between funds Net movement in funds (57,454) 684.111 626.657 889,855 Reconciliation of funds.. Total funds brought forward Nel movement in funds 1,106,682 (57.4541 1,421,940 684.111 2,528,622 626.657 1,638,767 889,855 Total funds carried forward 1,049.228 2,106.051 3,155.279 2,528,622 The Statement of Financial Activities includes all gains and losses recognised in the year. The notes on pages 24 to 38 fomi part of these financial statements. Page 21
Virtualsignalure Transaction Rel. RT2W.37GM-ZRCL 23 May 2023 15.14.29 8ST (UTC +110 112 P 24140 BEYONDAUTISM (A Company Limited by Guarantee) REGISTERED NUMBER: 04041459 BALANCE SHEET AS AT 31 AUGUST 2022 2022 2021 Note Fixed assets Tangible assets 6,547,482 6,635,789 6,547.482 6,635,789 Current assets Debtors Cash at bank and in hand 10 532,636 2.955,438 962,666 2,313,014 3.488.074 3,275,680 Creditors.. amounts falling due within one year 11 11,406,645) 11,419,871) Net ¢urrgnt 0$$8ts 2,081.429 1,855,809 Total assets less current liabilities 8,628.911 8,491,598 Creditors.. amounts falling due after more than one year 12 (5,473.632) 15,962,976) Net assets gx¢luding pension 0$$gt 3,155.279 2,528,622 Total net assets 3,155.279 2,528,622 Charity funds Reslricled funds Unreslricled funds 13 13 1,049.228 2,106.051 1,106,682 1,421,940 Total funds 3,155,279 2,528,622 The Trustees acknowledge their responsibilities for complying with the requirements of the Act with respect lo accounting records and preparation of financial statements. The financial statements were approved and authorised for issue by the Trustees and signed on their behalf by= JuJLthnItafiwyJ21d5ylufcl1 Dtdft&FidtrwyJ231k14Iufc1I A Johnston Trustee Dale.. 23 May 2023 D Fidlor Trustee Date.. 23 May 2023 The notes on pages 24 to 38 fomi part of these financial statements. Page 22
Virtualsignalure Transaction Rel. RT2W.37GM-ZRCL 23 May 2023 15.14.29 8ST (UTC +110 112 P 25140 BEYONDAUTISM (A Company Limited by Guarantee) STATEMENT OF CASH FLOWS FOR THE YEAR ENDED 31 AUGUST 2022 2022 2021 Notg Cash flows from operatlng actlvltles Nel cash used in operating activities 16 1,094,494 1,668,056 Cash flows from Investlng actlvltles Purchase of tangible fixed assets 1242,2911 1238,5331 Net cash usgd in investing activities 1242,2911 1238.5331 Cash flows from flnanclng actlvltles Repayments of borrowing 1209,7761 1211,5371 Net cash used In flnanclng actlvltles 1209.7761 1211.537) Change In cash and cash equlvalents In the year Cash and cash equivalents at the beginning of the year 642,427 1,217.986 2.313,011 1,095,025 Cash and cash equlvalents at the end ofthe year 17 2.955.438 2,313,011 The notes on pages 24 to 38 form part of these financial statements Page 23
Virtualsignalure Transaction Rel. RT2W.37GM-ZRCL 23 May 2023 15.14.29 8ST (UTC +110 112 P 26140 BEYONDAUTISM (A Company Limited by Guarantee) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2022 Accounting poli¢igS 1.1 Basis of preparation of financial statements The financial statements have been prepared in accordance with the Charities SORP IFRS 1021 Accounting and Reporting by Charities.. Statement of Recommended Practice applicable lo charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021 leffeclive 1 January 20151, the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021 and the Companies Act 2006. Beyondautism meets the definition of a public benefit entity under FRS 102. Assets 2nd liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy. 1.2 Company status The charity is a company limited by guarantee incorpomted in the United Kingdom. The members of the company are the trustees names on page 1. 1.3 Fund accounting General funds are unreslricled funds which are available for use at the discretion of the trustees in furtherance of the general objectives of the charity and which have not been designated for other purposes. Restricted funds are funds which are to be used in accordance with specific restrictions imposed by donors or which have been raised by the charity for particular purposes. The costs of raising and administering such funds are charged against the specific fund. The aim and use of each restricted fund is set out in the notes lo the financial statements. 1.4 Income All income is recognised On the charity has entitlement lo the income, it is probable that the income will be received and the amount of income receivable can be measured reliably. 1.5 Expenditure Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit to a third paty, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is classified by aclivily. The costs of each activity are made up of the total of direct costs and shared costs, including support costs involved in undertaking each activity. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs which contribute to more than one activity and support costs which are not attributable lo a single activity are apportioned between those activities on a basis consistent with the use of resources. Central staff costs are allocated on the basis of time spent, and depreciation charges allocated on the portion of the asset's use. Governance costs are those incurred in connection with administration of the charity and compliance with constitutional and statutory requirements. Charitable activities and Governance costs are costs incurred on the charitls educational operations, including support costs and costs relating to the govemance of the charity apportioned to charitable activities. Al expenditure is inclusive of irrecoverable VAT. Page 24
Virtualsignalure Transaction Rel. RT2W.37GM-ZRCL 23 May 2023 15.14.29 8ST (UTC +110 112 P 27140 BEYONDAUTISM (A Company Limited by Guarantee) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2022 Accounting poli¢ig$ l¢ontinugdl 1.6 Govgrnmont grants Government grants relating lo tangible fixed assets are treated as deferred income and released lo the Slalement of Financial Activities over the expected useful lives of the assets cOnrned. Other grants are credited to the Slalement of Financial Activities as the related expenditure is incurred. 1.7 Tangiblg fixod assets and dopreciation Tangible fixed assets are initially recognised at cost. After recognition, under the cost model, tangible fixed assets are measured al cost less accumulated depreciation and any accumulated impaimient losses. All costs incurred to bring a tangible fixed asset into its intended working condition should be included in the measurement of cost. Depreciation is charged so as to allocate the cost of tangible fixed assets less their residual value over their estimated useful lives, using the straighl-line method. Depreciation is provided on the following bases.. Freehold buildings Freehold refurbishments Leasehold property Motor vehicles Furniture and equipment Computer equipment 4 /0 Straight line 10°/o slraighl line 20.10 slraighl line 25.10 slraighl line 10 /0 slraighl line 25 /0 slraighl line 1.8 Operating lgasos Rentals under operating leases are charged lo the Statement of Financial Activities incorporating Income and Expenditure Accounts on a straight line basis over the lease lemi. 1.9 Dgbtors Fees and other debtors are recognised at the settlement amount after any trade discount offered. Prepayments are valued al the amount prepaid net of any trade discounts due. 1.10 Cash at bank and in hand Cash at bank and in hand includes cash and short-lerm highly liquid investments with a short maturity of three months or less from the dale of acquisition or opening of the deposit or similar account. 1.11 Liabilitigs and provisions Liabilities are recognised when there is an obligation at the Balan Sheet date as a result of a past event, it is probable that a transfer of economic benefit will be required in selllemenl, and the amoLJnt of the settlement can be estimated reliably. Liabilities are recognised at the amount that the charity anticipates il will pay to settle the debt or the amount il has received as advanced payments for the goods or services it musl provide. 1.12 Pgnsions The charity operates a defined contribution pension scheme and the pension charge represents the amounts payable by the charity lo the fund in respe¢t of the year. Page 25
Virtualsignalure Transaction Rel. RT2W.37GM-ZRCL 23 May 2023 15.14.29 8ST (UTC +110 112 P 2&40 BEYONDAUTISM (A Company Limited by Guarantee) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2022 Accounting poli¢ig$ l¢ontinugdl 1.13 Financial instrumgnts The charity only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instrLJments are initially recognised al transaction value and subsequently measLJred at their settlement value with the exptIOn of bank loans which are subsequently measured al amortised cost using the effective interest method. 1.14 Judggmgnts in applying accounting policios and kgy sourcgs of estimation uncertainty The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported for assets and liabilities as at the balan sheet date and the amounts reported for income and expenditure during the year. However, the nature of estimation means that actLJal outcomes could differ from those estimates. The following judgements lapart from those involving estimates) have had the most significant effect on amounts recognised in the financial statements.. Tangiblg fixod assets1$g9 note 91 Tangible fixed assets are depreciatied over their useful lives taking into accoLJnt residual values, where appropriate. The actual lives of the assets and residual values are assessed annually and may vary depending on a number of factors. Allocation of expanditure Where expenditure is not directly attributsble to adivity Categories, costs are apportioned on the basis of various factors such as an estimate of time spent on activities by staff. Income from donations and lega¢ig$ Rg$trict8d Unrgstrictod funds funds 2022 2022 Total funds 2022 Total funds 2021 Donations and gifts Other grants Government grants 10,147 343,140 122,483 27,410 132,630 370,550 75,167 225,708 1,066 353,287 149,893 503,180 301,941 Total 2021 260,209 41,732 301,941 Page 26
Virtualsignalure Transaction Rel. RT2W.37GM-ZRCL 23 May 2023 15.14.29 8ST (UTC +110 112 P 29140 BEYONDAUTISM (A Company Limited by Guarantee) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2022 Incomg from ¢haritablg activities Unrestricted funds 2022 Totsl funds 2022 Total funds 2021 Teaching and care of children and young people (fees} Fundraising Other income 9,294,128 1,156 191,750 9.294.128 1,156 191,750 8,128,312 163,581 9,487,034 9.487.034 8,291,893 Total 2021 8,291,893 8,291,893 Analysls of expendlture by type Activities undertaken directly 2022 Support costs 2022 Total funds 2022 Total funds 2021 Teaching and care of children and young people Governance 8,062,008 1,257,082 3,299 41,168 9.319,090 3,299 41,168 7,669,829 2,611 31,539 Development costs 8,062,008 1,301,549 9.363,557 7,703,979 Total 2021 6,752,097 951,882 7,703,979 Page 27
Virtualsignalure Transaction Rel. RT2W.37GM-ZRCL 23 May 2023 15.14.29 8ST (UTC +110 112 P 30140 BEYONDAUTISM (A Company Limited by Guarantee) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2022 Net incomo This is staled after charging.. 2022 2021 Depreciation of tangible fixed assets owned by the charity Fees payable lo the charitys auditor in respect of.. Auditorfs remuneration 330,598 324,051 11.750 6,000 During the year, no Iruslees reiVed benefits in kind12021 £Nill. During the year, one trustee received reimbursed expenses of £11,60412021 £50}. Staff costs 2022 2021 Wages and salaries Social security costs Contribution lo defined contribution pension schemes 5.953,750 462,589 279,318 5,330,713 401,795 254,729 6.695,657 5,987,237 During the year there were no members of staff who reiVed severance payments. The average number of persons employed by the charity during the year was as follows.. 2022 2021 Teaching Charity management and support staff 155 152 88 79 243 231 Page 28
Virtualsignalure Transaction Rel. RT2W.37GM-ZRCL 23 May 2023 15.14.29 8ST (UTC +110 112 P 31140 BEYONDAUTISM (A Company Limited by Guarantee) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2022 Stsff costs l¢ontinugd} The number of employees whose employee benefits (excluding employer pension costs) exeded £60,000 was.. 2022 No. 2021 No. In the band £60,001- £70,000 In the band £70,001 - £80,000 In the band £80,001 - £90,000 In the band £110,001- £120.000 The charity considers its key management personnel comprise the trustees and senior management team. The total employment benefits, including employer pension and national insurance contributions, of the key management personnel were £703,184.0612021'. £751,967). Taxatlon HM revenue & Customs has accepted the company as a charity within the definition of Part 11 Corporation Tax Act 2010 with the result that the exemptions afforded by Part 11 are available to the exlenl that income and gains are applicable and applied to charitsble purposes only. It is considered that all income and gains of the company are applicable and applied lo charitable purposes only and on this basis, no provision for taxation has been made. Flnance costs 2022 2021 Bank loan interest 182,306 221,206 Page 29
Virtualsignalure Transaction Rel. RT2W.37GM-ZRCL 23 May 2023 15.14.29 8ST (UTC +110 112 P 32140 BEYONDAUTISM (A Company Limited by Guarantee) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2022 Tangiblo fixed as$gt$ Freehold property Motor Flxtures and vehicles fittings Computer equipment Total Cost or valuatlon At 1 September 2021 Additions 9,193.241 59,743 434,151 116,014 323.001 126,277 10,010.136 242,291 At 31 August 2022 9,193.241 59,743 550,165 449,278 10,252.427 Depreciation At 1 September 2021 Charge for the year 2,964.452 223.252 15,286 14,936 197.289 36,021 197.320 56.389 3,374.347 330.598 At 31 August 2022 3,187,704 30,222 233,310 253,709 3,704,945 Net book value At 31 August 2022 6,005,537 29,521 316,855 195.569 6,547,482 At 31 August 2021 6,228,789 44,457 236,862 125,681 6,635,789 Included in freehold land and buildings is land al a cost of £2,075,00012021.' £2,075,000) which is not depreciated. 10. Debtors 2022 2021 Due after more than one year Prepayments and accrued income 159,974 333,732 159.974 333,732 Due within one year Fees 82,735 35,124 254,803 236,168 23,755 369,011 other debtors Prepayments and accrued income 532,636 962,666 Page 30
Virtualsignalure Transaction Rel. RT2W.37GM-ZRCL 23 May 2023 15.14.29 8ST (UTC +110 112 P 140 BEYONDAUTISM (A Company Limited by Guarantee) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2022 Crgditors: Amounts falling dug within one year 2022 2021 Bank loans 308,743 96,272 123.343 122,885 755,402 202,938 189,142 115,649 51,505 860,637 Trade Creditors Other laxalion and social security Other creditors Accruals and deferred income 1.406,645 1,419,871 2022 2021 Deferred income at 1 September 2021 Resour8 deferred during the year Amounts released from previous periods 488,483 561,012 (488,4831 810,595 488,483 1810,5951 Deferred income at 31 August 2022 561,012 488,483 12. Crgditors: Amounts falling duo aftgr morg than ong ygar 2022 2021 Bank loans Accruals and deferred income 5,313,658 159,974 5,629,244 333,732 5.473.632 5,962,976 The aggregate amount of liabilities payable or repayable wholly or in part more than five years after the reporting dale is.. 2022 2021 Repayable by instslmenls 4.025,069 4,581,518 Included within the above balance is £1,526,543, interest is charged al 30/.. Included within the above balance is £2,876,149, interest is charged al 30/.. Included within the above balance is £1,219,708, interest is charyed al 30/.. Page 31
Virtualsignalure Transaction Rel. RT2W.37GM-ZRCL 23 May 2023 15.14.29 8ST (UTC +110 112 P 34140 BEYONDAUTISM (A Company Limited by Guarantee) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2022 ststgmgnt offunds ststement offunds - curront ygar Balance at 1 Soptombor 2021 Balance at 31 August 2022 Transfvrs inlout In¢om9 Expgnditur& Unrestrlcted funds General Funds Fixed asset funds 1,637.138 5,616.984 (5,832.182) 9.413,296 (8,516.0261 1304,2101 2,230.198 223.631 1330.598) 111.7631 5,498.254 {182.306) 392,087 (5,622.401) Loan fund 1,421.940 9.636,927 (9,028.9301 76,114 2,106.051 Restricted funds Multi purpose hall and buildings grant Softplay area Tram House capital appeal Park House kitchen and sensory room Tram House Equipment Dennis Wise Foundation 321,479 9.938 668.671 119,9701 {2,6581 131,3861 301,509 7.280 637.285 45,666 16.470 12.367 32.091 {4,5671 (2,6011 {6,1801 {8,7521 41,099 13,869 6.187 23.339 story of Christmas Snowbility City Bridge Trust Children in Need 32,883 98,592 8,686 76,000 37,618 37,528 10,000 500 16,324 18,160 16,996 (32.883) 198,5921 18.6861 176.0001 (37.618) 37.5281 110.0001 The Big Lottery- Earfy years The Big Lottery- Pre-school Constable education trust Garfield Weston other capital Masonic trust Morrisons Foundation 500 (16.324) 18,160 Other- early years 116.9961 1,106.682 353,287 {334.627) 176,1141 1,049.228 Total of funds 2,528.622 9.990,214 (9,363.5571 3,155.279 Page 32
Virtualsignalure Transaction Rel. RT2W.37GM-ZRCL 23 May 2023 15.14.29 8ST (UTC +110 112 P 35140 BEYONDAUTISM (A Company Limited by Guarantee) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2022 ststgmgnt offunds (Continued) ststement of funds - prior ygar Balance at 1 September 2020 Balance at 31 August 2021 Transfers inlout Income Expenditure General Funds Fixed asset funds 918,041 5,595,331 16,051,864) 8,060,836 16,900,851) 272,789 1324,0501 1221,2061 1440,8881 1,637,138 72,914 5,616,984 440,888 15,832,182) Loan fund 461,508 8,333,625 17,446,107) 72,914 1,421,940 Restricted funds Multi purpose hall and buildings grant Softplay area Tram House capital appeal Park House kitchen and sensory room Tram House Equipment Dennis Wise Foundation 341,449 12,596 700,057 119,9701 12,6581 131,3861 321,479 9,938 668,671 45,666 45,666 16,470 12,367 32,091 19,071 18,547 45,000 12,863 22,746 12,6011 16,1801 110,1191 story of Christmas Snowbility City Bridge Trust Sport England - accessible bikes 12,7901 123,4121 134,2461 10,549 11,500 2,930 10,494 34,625 76,000 20,220 11,795 10,000 10,000 4,022 3,500 11,838 113,4241 134,6251 176,0001 120,2201 111,7951 110,0001 110,0001 14,0221 15,5001 111,8381 Children in Need The Big Lottery- Eady years The Big Lottery- Pre-school Constable education trust Garfield Weston Other capital Masonic trust Morrisons Foundation 2,000 other- early years 1,177,259 260,209 1257,8721 172,9141 1,106,682 Total of funds 1,638,767 8,593,834 17,703,979) 2,528,622 Page 33
Virtualsignalure Transaction Rel. RT2W.37GM-ZRCL 23 May 2023 15.14.29 8ST (UTC +110 112 P 36140 BEYONDAUTISM (A Company Limited by Guarantee) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2022 ststgmgnt offunds (Continued) 14. Summary offunds Summary offunds- current ygar Balan¢9 at 1 September 2021 Balanco at 31 August 2022 Transfers inlout In¢omg Expgnditure General funds Restricted funds 1,421.940 1,106,682 9.636,927 (9,028.930) 353,287 (334,627) 76,114 176,1141 2,106.051 1,049,228 2,528.622 9.990,214 (9,363.5571 3,155.279 Summary of funds - prior year Balance at 1 September 2020 Balance at 31 August 2021 Transfers inloul Income Expenditure General funds Restricted funds 461,508 1,177,259 8,333,625 17,446,107) 260,209 1257,8721 72,914 172,9141 1,421,940 1,106,682 1,638,767 8,593,834 17,703,979) 2,528,622 General funds represent the free reserves of the charity, which are not designated for particular purposes. Reslricled funds arise as a result of conditions imposed by donors. Such funds are expended in accordance with their conditions and the specific projects as noted above. The main such funds are.. Multi purpose hall and buildings grant This represents grants received towards the mulli purpose hall and buildings. A transfer is made from reslricled funds lo unrestricted funds over the useful economic life of the hall and buildings. Tram House capital appeal This respresents donations and grants received towards the redevelopment of Tram House. A transfer is made from reslricled funds lo unreslricled funds over the useful economic life of the property. Page 34
Virtualsignalure Transaction Rel. RT2W.37GM-ZRCL 23 May 2023 15.14.29 8ST (UTC +110 112 P 37140 BEYONDAUTISM (A Company Limited by Guarantee) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2022 Analysis of ngt assets betwegn funds Analysis of ngt as$gt$ betwgfyn funds - currgnt year Restricted Unrgstricted funds funds 2022 2022 Total funds 2022 Tangible fixed assets Debtors due after more than one year Current assets Creditors due within one year Creditors due in more than one year 1,049,228 6,547.482 159,974 159.974 464,594 2,863,506 3,328,100 1464,5941 1942,0511 (1,406,645) 1159,9741 15,313,658> (5,473.6321 5,498,254 Total 1,049,228 2,106,051 3,155,279 Analysis of net assets between funds - prior year Restricted Unrestricted funds funds 2021 2021 Total funds 2021 Tangible fixed assets Debtors due after more than one year Current assets 1,028,925 6,635,789 333,732 333,732 493,409 2,448,539 2,941,948 1415,6521 11,004,219) 11,419,871) 1333,7321 15,629,244) 15,962,976) 5,606,864 Creditors due within one year Creditors due in more than one year Total 1,106,682 1,421,940 2,528,622 16. Reconciliation of net movement in funds to net cash flow from operating activities 2022 2021 Nel income for the year las per Statement of Financial Acliviliesl 626,657 889,855 Adjustments for: Depre¢ialion charges Decrease in debtors Increaselldecreasel in creditors 330,598 430,030 1292,7911 324,051 69,010 430,101 Net cash provided by operating activities 1,094,494 1,713,017 Page 35
Virtualsignalure Transaction Rel. RT2W.37GM-ZRCL 23 May 2023 15.14.29 8ST (UTC +110 112 P W40 BEYONDAUTISM (A Company Limited by Guarantee) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2022 Analysis of cash and cash equivalgnts 2022 2021 Cash in hand 2.955,438 2,313,011 18. Analysis of changes in net debt At1 September At31 2021 Cash flows August 2022 Cash at bank and in hand 2,313.014 642,424 2,955.438 (202.9381 1105,8051 (308.7431 (5,629.2441 315,586 (5,313.6581 Debt due within 1 year Debt due after 1 year (3,519,168) 852,205 (2,666,963) Page 36
Virtualsignalure Transaction Rel. RT2W.37GM-ZRCL 23 May 2023 15.14.29 8ST (UTC +110 112 P 39140 BEYONDAUTISM (A Company Limited by Guarantee) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2022 19. Pen$ion ¢ommitmgnts Toa¢hgrs' Pension S¢homo The Teachers. Pension Scheme ITPSI is a slatulory, contributory, defined benefit scheme, governed by the Teachers. Pensions Regulations 120101 and, from 1 April 2014, by the Teachers, Pension Scheme Regulations 2014. Membership is automatic for full-lime teachers and, from 1 January 2007, automatic for teachers in part-time employment following appointment or a change of contract, although they are able lo opt out. The TPS is an unfunded scheme and members Contribute on a 'pay as you go, basis- these wntribulions along with those made by employers are credited lo the Exchequer. Retirement and other pension benefits are paid by public funds provided by Parliament. Not less than every four years the Government Actuary, using normal actuarial principles, conducts a formal actuarial review of the TPS in accordance with the Public servi Pensions (Valuations and Employer Cost Capl Directions 2014 published by HM Treasury. The aim of the review is lo specify the level of future contributions. Actuarial scheme valuations are dependent on assumptions about the value of future costs, design of benefits and many other factors. The latest actuarial valuation of the TPS was Carried OLJt as al 31 March 2012 and in accordance with the Public Service Pensions Ivalualions and Employer Cost Cap} Dire¢tions 2014. The valuation report was published by the Department for Education on 9 June 2014. The key elements of the valuation and subsequent consultation are.. employer wntribulion rates sel at 23.68 /0 of pensionable pay (including a 0.08'/0 employer administration charge totsl scheme liabilities Ipensions currently in payment and the estimated cost of future benefits) for Servi to the effective dale of £218,000 million, and notional assets {eslimated future contributions together with the notional investments held al the valuation datel of £196,100 million giving a notional past service deficit of £22,000 million the SCAPE rate, set by HMT, is used to detemiine the notional investment return. The ¢urrenl SCAPE rate is 2.4 /0 above the rale of CPI. assumed real rate of relum is 2.4°A in excess of prices and 2°/0 in excess of earnings. The rale of real eamings growth is assumed lo be 2.2'/0. The assumed nominal rate of return including eamings growth is 4.45 /0 The next valuation result is due lo be implemented from 1 April 2024. A copy of the valuation report and supporting documentation is on the Teachers, Pensions website. Under the definitions set out in FRS 102, the TPS is a multi-employer pension scheme. The Charity has accounted for its contributions lo the scheme as if il were a defined contribution scheme. The charity has set out above the infomialion available on the scheme. In 2022 the cost of pension contributions was £279,318 12021.. £254,729) including £123,275 12021.. £115,917) to the TPS. Page 37
Virtualsignalure Transaction Rel. RT2W.37GM-ZRCL 23 May 2023 15.14.29 8ST (UTC +110 112 P40140 BEYONDAUTISM (A Company Limited by Guarantee) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2022 20. Opgrating lease Commitments At 31 August 2022 the charity had commitments to make future minimum lease payments under non- canlIable operating leases as follows.. 2022 2021 Not later than 1 year Later than 1 year and not later than 5 years 174,367 251,878 207,682 426,226 426,245 633,908 21. Post balance sheet events On the 14 December 2022, a lease agreement was signed for the use of 140 Woking Close, London. The lease term is for a 10 year period with a break clause at 5 years. The lease attracts annual rental charges of £89,500. Page 38