**Registered number: 04041459 Charity number: 1082599**
## **BEYONDAUTISM**
**(A Company Limited by Guarantee)**
**TRUSTEES' REPORT AND FINANCIAL STATEMENTS**
**FOR THE YEAR ENDED 31 AUGUST 2023**
## **BEYONDAUTISM**
## **(A Company Limited by Guarantee)**
## **CONTENTS**
||Page|
|---|---|
|**Reference and Administrative Details of the Charity, its Trustees and Advisers**|1 - 3|
|**Strategic Report**|4 - 7|
|**Trustees' Report**|9 - 15|
|**Independent Auditor's Report on the Financial Statements**|16 - 19|
|**Statement of Financial Activities**|20|
|**Balance Sheet**|21 - 22|
|**Statement of Cash Flows**|23|
|**Notes to the Financial Statements**|24 - 39|
## **BEYONDAUTISM**
## **(A Company Limited by Guarantee)**
**REFERENCE AND ADMINISTRATIVE DETAILS OF THE CHARITY, ITS TRUSTEES AND ADVISERS FOR THE YEAR ENDED 31 AUGUST 2023**
## **Trustees**
Mrs R Bristowe Mr M Smith (appointed 21 August 2023) Mr T Reid (appointed 21 August 2023) Mr A Johnston Mrs D Fidler Mrs V Federico Mrs R Baylis-West Mr A Hussain (stepped down 11 November 2022) Prof D Croisdale-Appleby (stepped down 31 January 2023)
## **Company registered number**
04041459
## **Charity registered number**
1082599
## **Registered office**
C/O Mr. Simon Swann London Fruit & Wool Exchange Ashurst LLP 1 Duval Square London E1 6PW
Page 1
## **BEYONDAUTISM**
## **(A Company Limited by Guarantee)**
## **REFERENCE AND ADMINISTRATIVE DETAILS OF THE CHARITY, ITS TRUSTEES AND ADVISERS (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2023**
## **Principal operating offices**
BeyondAutism 140 Woking Close Roehampton London SW15 5LD
Park House School 48 North Side Wandsworth Common London SW18 2SL
Tram House School 520 Garratt Lane London SW17 0NY
Tram House School c/o South Thames College Wandsworth High Street London SW18 2PP
Post 19 c/o Yarrow Housing Limited The Hub 2 St Albans Terrace Barons Court London W6 8HJ
Post 19 14 Enterprise Way London SW18 1FZ
Post 19 Unit A1 Avon House 3 Enterprise Way London SW18 1FZ
## **Chief executive officer**
Mrs Coultas-Pitman
Page 2
## **BEYONDAUTISM**
## **(A Company Limited by Guarantee)**
## **REFERENCE AND ADMINISTRATIVE DETAILS OF THE CHARITY, ITS TRUSTEES AND ADVISERS (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2023**
## **Independent auditor**
James Cowper Kreston Audit Chartered Accountants and Statutory Auditor Reading Bridge House George Street Reading Berkshire RG1 8LS
## **Bankers**
The Co-Operative Bank 80 Cornhill London EC3V 3NJ
HSBC 172 Upper Richmond Road Putney London SW15 2SH Lloyds Bank 110-112 Putney High St Putney London SW15 1RG
## **Solicitors**
Ashurst LLP Attn: Mr. Simon Swann London Fruit & Wool Exchange 1 Duval Square London E1 6PW
Page 3
## **BEYONDAUTISM**
## **(A Company Limited by Guarantee)**
## **STRATEGIC REPORT FOR THE YEAR ENDED 31 AUGUST 2023**
## **OBJECTIVES AND ACTIVITIES**
## **Background**
Autism affects how a person communicates and experiences the world. Autistic people can experience difficulties with communication and/or sensory processing. It affects each person differently and is thereforeoften described as a spectrum. Autism is not an illness or disease and cannot be cured.
We are experts in delivering autism education services from pre-school to 25. BeyondAutism is a non-profit organisation, driving change in the world of autism education to ensure autistic children and young adults access an education which empowers a life full of choice, independence and opportunity. We do this by creating positive educational experiences, training for the professional team around a child, and information, resources and support for families and carers.
We deliver rapid and sustained outcomes in our Early Years’ service by working with parents and children together. Empowering parents to feel resilient and confident in meeting the needs of their child leads to aspirational, informed choices creating a positive and successful step into primary education.
Our schools and Post-19 service have a specialist curriculum that ensures sustained success beyond the age of 25, setting children and young adults up with the skills and independence to lead a life of their choosing.
We’re activating networks and building local capacity with our solution focused Outreach team; and our unique Fast Responder service is working at the point of crisis to change the national picture and reduce school placement breakdown.
## **Our Vision**
Our vision is to ensure autistic children and young adults access an education which empowers a life full of choice, independence and opportunity.
BeyondAutism celebrates the individual. We always seek to discover a person’s aspirations, preferences and support needs facilitating a life of choice and opportunity. We go above and beyond to break the cycle of prejudice, through education and training, changing society and ensuring inclusion. Every child and young adult with autism accesses an education which empowers a life full of choice, independence and opportunity.
## **Our Strategy**
BeyondAutism has undergone remarkable transformation and growth over the past 20 years.
Our current strategy and objectives reflect our aspirations at an individual and societal level. Through education and developing skills, whilst also influencing attitudes, resources and institutions.
## **Our Strategic Objectives** :
- Reduced School Placement breakdown Empowering schools to manage behaviour and remove barriers to learning
- **Increased Employability** With the skills and confidence to enter the workplace, promoting independence and broadening opportunities.
- People with autism have the skills to live their ideal week Empowering choice, opportunity and independence
- **Increase resilience and confidence in families**
- Because families who are resilient, informed and confident make very different decisions, directly impacting the outcomes for their children.
- **Communities are supported to include people with autism**
Breaking the cycle of prejudice so that people with autism have choice and opportunity
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## **BEYONDAUTISM (A Company Limited by Guarantee)**
## **STRATEGIC REPORT (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2023**
Everything we do is underpinned by our values:
## **Dedicated to delivering excellence**
By developing expertise, outstanding services and positive engagement, always seeking to go above and beyond expectations. This means that we will:
- have high expectations of all, and deliver our best rather than aspire to it
- listen to other points of view and be open to new ideas that will help us develop and in turn develop those we work with.
## **Committed to Behaviour Analysis**
Contributing to research and ensuring our staff continually develop and share best practice that ensure aspirational outcomes for people with autism are achieved. This means that we will:
- be proud to be advocates for Behaviour Analysis, underpinned by the science of Applied Behaviour Analysis and Verbal Behaviour.
- have a creative and flexible approach to applying Behavioural Analysis to meet the needs of the individual, embracing new research tools and techniques
## **Respectful**
By embracing diversity, showing integrity, acting with compassion and always treating people with dignity. This means that we will:
- celebrate difference, taking time to discover what individuals want to achieve and supporting them in getting there
- build an open culture within the organisation, with transparency across everything we do
Proud to challenge
By listening, changing thinking, shifting attitudes and educating. This means that we 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
Together we will:
- put 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 to others with an open mind, give all the opportunity to speak and value different perspectives
- do our part in fostering a safe environment for all, promoting a world of open conversation
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**BEYONDAUTISM (A Company Limited by Guarantee)**
## **STRATEGIC REPORT (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2023**
To this end, BeyondAutism runs:
- Early Years’ - This is a free service developed for parents/carers 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 preferences of each child. The service offers a flexible approach, with attendance designed to fit around the timetable of each family.
- Park House School (48 North Side, Wandsworth Common) Ofsted rated Outstanding – delivers education from Reception age through to Year 6 (4 – 11yrs old). The school benefited from the substantial refurbishment in 2010 and has continued to adapt the environment to meet the needs of the younger learners by creating sensory play areas. All pupils continue to access individualised timetables within a broad and balanced curriculum.
- Tram House School (520 Garratt Lane, Earlsfield and 6th form at 140 Woking Close, Roehampton) Ofsted rated Good with Outstanding Features – educates Year 7 to Year 14 (aged 11 – 19yrs).
- Post-19 (Wandsworth, Riverside and Hammersmith hubs) – 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. Through partnerships with other organisations, our learners spend around 50% of their week working and learning in their local communities.
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 acrossScotland, Wales and England and continues to receive 100% positive feedback from attendees. BeyondAutism continues to build on its online presence, through the creation of podcasts, training videos and resources. The Lunch and Learn series has been very successful in sharing our approach, expertise and views with a wider audience.
## **2023 Highlights**
During 2023 we have opened a new dedicated sixth form facility for Tram House School based in Wandsworth. The Charity team are now co-located at this site bringing all our teams closer together.
## **Reduced School Placement breakdown**
- This year almost 6,000 people accessed our training material and all the organisations trained who gave feedback stated that the training was good and would be applying strategies learnt.
- We trained five fast responders within one Multi Academy Trust to pilot our new service.
- • 100% of the pupils supported through our outreach service have remained in their choice of placement.
## **Increased Employability**
- We launched an employability project focusing on the development of a school based employability curriculum for autistic children.
- We interacted with 166 employers to provide training online or via a webinar. With others able to interact at career fairs, and events.
- Our employer’s toolkit won an award from the Vocational Rehabilitations Association
- Students from Tram house and our Post-19 services have taken part in work placements in varied locations including cinemas, libraries and café's as well as in our Park House Primary School.
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## **BEYONDAUTISM**
## **(A Company Limited by Guarantee)**
## **STRATEGIC REPORT (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2023**
## **People with autism have the skills to live their ideal week**
- All our pupils are supported by a Person Centred Plan PCP and have made progress against their communication targets in year.
- All our pupils had access to a range of activities and were able to make informed choices.
## **Increase resilience and confidence in families**
- We ran a pilot to provide nursery care in year. Unfortunately we found it impossible to develop this into a financially sustainable offering and in line with many mainstream nurseries we took the difficult decision not to continue with this service.
- Our number of preschool group sessions increased by over 30% to 33.
- Of the children exiting our Early Years services at the end of the 2023 academic year, 10 were either to a mainstream school of an Additional Resource Provision (ARP) Class attached to a mainstream school with one continuing in a mainstream nursery. 3 pupils went on to special schools.
## **Communities are supported to include people with autism**
- This year has focused on the development of bespoke training packages, reacting to individual needs of services, families and autistic people. Two of our courses have received CPD certification.
- We have worked to produce thirty factsheets for publication early in the next financial year. These have been co-produced and reviewed with autistic people and families.
- We trained fifty people at a Dorset based college and forty at a branch of UNISON.
- We have presented at a range of events from Parent Groups to the Achieving for Children employment forum.
- Our lunch and learn webinars continue to attract good numbers of attendees.
- All receive feedback that the training has been useful to aid understanding or autism and would be applying the strategies that were provided.
- We supported two students who attended our Post-19 service to transition to Supported living.
## **Risk Management**
The Board of Trustees recognise their responsibilities in the management of risk, particularly in respect of the children and adults attending BeyondAutism’s provisions and the staff employed by the charity. A full risk analysis is carried out each year, with the most recent analysis being approved by Trustees in November 2022. The analysis covers all aspects of safeguarding, finance, health & safety, 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 place 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 BeyondAutism. All school and Post 19 placements are funded by the learner’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 service. BeyondAutism offers value to Local Authorities because it provides education to learners who have complex needs thus enabling our children and adults with autism to remain in their local community with their families. The alternative 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 conservative budgeting assumptions and analysis. Our Early Years service is entirely funded by voluntary donations and as such is subject to us continuing to raise funds to support this activity.
Independent external audits are commissioned in respect of key areas of risk; these included safeguarding, health & safety and data protection.
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**BEYONDAUTISM (A Company Limited by Guarantee)**
## **STRATEGIC REPORT (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2023**
## **Future 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 takes 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 BeyondAutism is keen to open additional hubs to cater for the ever increasing demand.
Other areas for ongoing development and expansion include early years’ provision, research activities and our outreach, fast responder and training offer.
This report was approved by the trustees and signed on their behalf by
**………………………… A Johnston Chair of Trustees Date: 09.04.24**
**………………………………..**
**M Smith Trustee Date: 09.04.24**
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## **BEYONDAUTISM (A Company Limited by Guarantee)**
## **TRUSTEES' REPORT FOR THE YEAR ENDED 31 AUGUST 2023**
The Trustees (who are also directors of the charity for the purposes of the Companies Act) present their report together with the audited financial statements of BeyondAutism (the charity) for the year ended 31 August 2023. The Trustees confirm that the financial statements comply with current statutory obligations, the requirements of the charity’s Memorandum and Articles of Association and Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2015).
## **Public Benefit**
The Trustees consider that BeyondAutism provides a public benefit. BeyondAutism provides education and support for children and adults with autism and their families. BeyondAutism 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 channelled through a specialist provision. The early years’ service is free to users and is funded by grants and donations. It is run on an intervention basis for parents of pre-school children as a touchpoint for those with identified social and communication needs or a recent diagnosis of autism. Our behaviour analyst specialists work with the parent and child together to find ways to encourage the development of communicationskills and calm behaviours that challenge. It has proved immediately popular particularly for families who may notbe able to 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 its future activities. In particular, the Trustees consider how planned activities will contribute to the aims and objectives that have been set.
## **Structure, Governance and Management**
The charity is a company limited by guarantee and registered in England (no 4041459) and is also a registered charity (no 1082599). 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 to existing policies are approved by the Board of Trustees through a scheme of delegation that includes the school governing body and the charity’s senior management team. The manner in which those policies are implemented, overseen and reviewed is delegated to 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 to Board of Trustees approval. BeyondAutism mirrors Department for Education guidelines for the setting of all teaching staff remuneration and pay scales for other management and administrative posts take into account financial indices such as the cost of living and the London Living Wage.
The schools are supported by a Governing Body that operates as a sub-committee of the Board of Trustees. The Chair of the Governing Body receives a small remuneration that is commensurate with the work required over and above attendance at and chairing of the meetings. Other members are made up of parents, staff, communityand local authority representatives. The Board of Trustees delegates the schools’ development and review to 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, to enable them to oversee performance and progress.
## **Chair of Trustees**
During the year, Chair of Trustees, Professor David Croisdale-Appleby OBE stepped down.
Angus Johnston, an existing Trustee and Chair of the Finance Committee has been appointed as BeyondAutism’s new Chair of Trustees. Angus is a retired partner at the accountancy firm PricewaterhouseCoopers and is passionate about making a positive difference to children and young people’s lives.
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## **BEYONDAUTISM**
## **(A Company Limited by Guarantee)**
## **TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2023**
## **Trustee Recruitment, Induction and Training**
The Board of Trustees aims to build a board with a comprehensive, relevant and focussed skills mix, and to 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 at Board level and, subject to approval, are then invited to attend the nextBoard 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 confirmed by Board Resolution passed at Board meetings and are registered with the Charity Commission and Companies House.
New Trustees are welcomed into the organisation and provided with a full induction pack. To maximise the value of a Trustee’s contribution, every effort is made to ensure new Trustees understand the organisation, its background and mission, before, during and after the appointment process. Ongoing training is also provided for all Trustees.
## **Organisational Structure**
The Board of Trustees meets formally at least 4 times a year. Members of the Board of Trustees who served since 1 September 2022 were:
A Johnston (Chair of Trustees) D Croisdale-Appleby (stepped down 31 January 2023) R Bristowe D Fidler V Federico R Baylis-West A Hussain (stepped down 11 November 2022) T Reid (appointed 21 August 2023) M Smith (appointed 21 August 2023)
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 consultants in education, safeguarding, health and safety, law and fundraising. The day to day running of the charity is delegated by the Board of Trustees to the Chief Executive Officer (CEO) who is supported by the senior management team.
## **BeyondAutism staff**
BeyondAutism services are staffed with the following:
## **Teachers**
Teachers are responsible for ensuring that the National Curriculum is appropriately adapted and followed throughout the school, including the planning that underpins this.
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## **BEYONDAUTISM (A Company Limited by Guarantee)**
## **TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2023**
## **Therapists**
BeyondAutism employs a number of speech and language (SaLT) and occupational (OT) therapists who provide therapy programmes either directly or indirectly (through a tutor) depending on the stipulations made in the EHCP.
## **Behaviour Analyst**
Every class and provision has a qualified Behaviour Analyst who draws up the individual behavioural programmes.
## **Advanced Skills Practitioners**
An ASP covers 2 classrooms and is responsible for the training of tutors, leading small group learning sessions and supporting the Behaviour Analysts.
## **Teaching and Learning Practitioners and Mentors (TLP/TLM)**
Each learner is paired with an TLP tutor on a one to one basis. In exceptional circumstances the care may be based on a 2 TLP to 1 learner pairing. The TLP look after the safety and security of the learner and ensure that the learner is focussed on the specific task at hand. In the schools, TLP 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 behaviour.
ABA programmes are based on an analysis of what motivates an individual with autism to 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 “reinforcement” or reward to encourage the behaviours needed for future learning. Evidence and data 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 to link desired behaviour with good outcomes from the learner’s point of view – are particularly important for people with autism, given they may lack the ‘social desire to please’ that is often present in the neuro-typical. Behaviour Analysis techniques teaches 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 to reading and writing.
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 seniorstaff with qualifications and more extensive experience in using Behaviour Analysis techniques. Specific teachingstrategies are explained and demonstrated and then observed with feedback provided. Teaching and behaviour plans are developed and monitored by senior staff.
## **Fundraising**
The Trustees are extremely grateful to the many individuals, companies and organisations that raise funds for the charity or donate their services in kind.
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## **BEYONDAUTISM (A Company Limited by Guarantee)**
## **TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2023**
## **Trusts and Foundations**
The National Lottery Community Fund (Early Years) The National Lottery Community Fund (Awards for All) Morrisons (Park House sensory garden and playground) Dentons Charitable Trust (Early Years) The Jack Petchey Foundation The City Bridge Trust (Employment Project) The City Bridge Trust Stepping Stones (Fast Responder) The Casey Trust (Fast Responder) The Cecil Pilkington Charitable Trust The David Family Foundation (Fast Responder) The Masonic Charitable Foundation (Early Years) Matrix Causes (Prizm) Fund (Early Years) Garfield Weston Foundation (Early Years) The Thompson Family Charitable Trust (Snowbility) The Constable Education Trust (Early Years) The Clark Foundation British Science Association (BSW project) Radcliffe Trust (Park House music therapy) The Basil Samuel Charitable Trust Added National Funding Scheme (Early Years) Little Lives (ipads for learners) Barratt foundation (Early Years) David Solomon’s Charitable Trust (Early Years) The Casey Trust Cecil Pilkington Charitable Trust The David Family Trust
## **Corporate support**
Octopus Coop Local Community Fund Investors in the Community Wates Connected Living Southside Chamber of Commerce
## **In-kind support**
The Trustees would also like to thank all our volunteers who so generously donate their time, expertise and support to BeyondAutism. In particular, they would like to extend their gratitude to the following individuals and organisations who donated time, expertise and services to support our work.
Simon Swann and colleagues at Ashurst LLP who provide pro bono legal advice and use of meeting spaces.
Google AdGrant: advertising allocation of £95,000
Nordoff Robins (music therapy)
Langley Foundation (sponsored FundsOnline)
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 West and Prunella Scales for their continuing patronage
The Fox family for their continued support in memory of Jonah Fox
The Governing Body for the support they give to Park House School and Tram House School
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## **BEYONDAUTISM (A Company Limited by Guarantee)**
## **TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2023**
The Post 19 Advisory Board for the support they give to 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
## **Fundraising approach and performance**
Fundraising support is important to the sustainability of our charity, and as such we meet the highest fundraising standards to retain the trust and support of our donors. We were delighted to register with the Fundraising Regulator as a sign of our continued commitment to 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 confirmed our pact to uphold the Fundraising Promise to 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 to expect any representation to donors to be dignified and a true reflection of circumstances.
- To never knowingly misrepresent the charity to the general public and/or our donors.
- To only spend restricted donations on the project specified at time 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 to be removed from the charity's contact list.
In the year to 31 August 2023 we did not contract any company to undertake fundraising on our behalf.
We have been lucky to work with partners including Virgin Money Giving, Charity Checkout, JustGiving, Give as you Live and Savoo, to help make giving and fundraising easier for supporters.
Our fundraising team are committed to 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 debit donations on the street. Personal data is not shared without prior permission beyond the BeyondAutism network. We don’t sell personal data. We don’t ‘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 GDPR) and Charities Act. We are also members of Institute of Fundraising. There were no complaints received by the charity during the year.
The Trustees monitor fundraising performance through written and verbal reports delivered at each Board meeting.
## **Financial Review**
Results for the year ended 31 August 2023 show total income of £10,163,456 (2022: £9,990,214) and an overall net deficit amount of £310,376 (2022 net surplus £626,657). The statement of cash flows shows a net inflow from operating activities of £770,353 (2022 inflow of £1,094,494) with an overall decrease in cash and cash equivalents for the year of £1,034,310 (2022 increase of £642,427).
Voluntary income (i.e. fund raising and donations) was £409,939 (2022: £503,180), more information on which has been provided earlier in the report.
Consequently the net assets of the charity have declined from £3,155,279 to £2,844,903 as at 31 August 2023. Full results for the charity can be seen on pages 19 to 35 of the Annual Report.
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## **BEYONDAUTISM**
## **(A Company Limited by Guarantee)**
## **TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2023**
## **Reserves**
Reserves totalled £2,826,903 at the year end. Of these, unrestricted reserves amount to £1,811,550 and restricted reserves £1,015,353. In the long term the Board would like to increase the balance on unrestricted reserves to an amount representing 3 months of operating expenses even though current revenue streams (statutory funding from local authorities) present little risk to the financial stability of the organisation. 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 consistent with the charity’s 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 Company’s policy to give full and fair consideration to employees, workers and potential employees without regard to race, colour, nationality 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 to provide equal opportunities in all aspects of employment from the sourcing and selection of candidates, recruitment and training 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 to irrelevant or discriminatory criteria.
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.
## **Statement of Trustees' Responsibilities**
The Trustees (who are also the directors of BeyondAutism for the purposes of company law) are responsible for preparing the Trustees' Annual Report (including the Strategic Report) and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally AcceptedAccounting Practice).
Company law requires the Trustees to prepare financial statements for each financial year, which give a true and fair view of the state of affairs of the charitable company and of the incoming resources and application of resources, including the income and expenditure, of the charitable company for that period. In preparing these financial statements, the trustees are required to:
- select suitable accounting policies and then apply them consistently;
- observe the methods and principles in the Charities SORP;
- make judgements and estimates that are reasonable and prudent;
- state whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements; and
- prepare the financial statements on a going concern basis unless it is inappropriate to presume that the charitable company will continue in operation.
The Trustees are responsible for keeping adequate accounting records that disclose with reasonable accuracy at any time the financial position of the charitable company and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charitable company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
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## **BEYONDAUTISM (A Company Limited by Guarantee)**
## **TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2023**
## **Disclosure of information to auditor**
## In so far as the Trustees are aware:
- there is no relevant audit information of which the charitable company's auditor is unaware; and
- the Trustees have taken all steps that they ought to have taken to make themselves aware of any relevant audit information and to establish that the auditor is aware of that information.
## **Auditor**
The auditor, James Cowper Kreston Audit, will be proposed for re-appointment.
Approved by order of the members of the board of Trustees and signed on their behalf by:
................................................ **A Johnston Chair of Trustees Date: 09.04.24**
................................................ **M Smith Trustee Date: 09.04.24**
Page 15
**BEYONDAUTISM (A Company Limited by Guarantee)**
## **INDEPENDENT AUDITOR'S REPORT TO THE MEMBERS OF BEYONDAUTISM**
## **Opinion**
We have audited the financial statements of BeyondAutism (the 'charity') for the year ended 31 August 2023 which comprise the Statement of Financial Activities, the Balance 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' (United Kingdom Generally Accepted Accounting Practice).
In our opinion the financial statements:
- give a true and fair view of the state of the charitable company's affairs as at 31 August 2023 and of its incoming resources and application of resources, including its income and expenditure for the year then ended;
- have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; and
- have been prepared in accordance with the requirements of the Companies Act 2006.
## **Basis for opinion**
We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditor's responsibilities for the audit of the financial statements section of our report. We are independent of the charitable company in accordance with the ethical requirements that are relevant to our audit of the financial statements in the 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 company's ability to 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 to going concern are described in the relevant sections of this report.
Page 16
**BEYONDAUTISM**
**(A Company Limited by Guarantee)**
## **INDEPENDENT AUDITOR'S REPORT TO THE MEMBERS OF BEYONDAUTISM (CONTINUED)**
## **Other information**
The other information comprises the information included in the Annual Report other than the financial statements and our Auditor's Report thereon. The Trustees are responsible for the other information contained within the Annual Report. Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusionthereon. Our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the course of theaudit, or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact.
We have nothing to report in this regard.
## **Opinion on other matters prescribed by the Companies Act 2006**
In our opinion, based on the work undertaken in the course of the audit:
- the information 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 misstatements in the Trustees' Report.
We have nothing to report in respect of the following matters in relation to which Companies Act 2006 requires us to report to you if, in our opinion:
- adequate accounting records have not been kept, or returns adequate for our audit have not been received from branches not visited by us; or
- the financial statements are not in agreement with the accounting records and returns; or
- certain disclosures of Trustees' remuneration specified by law are not made; or
- we have not received all the information and explanations we require for our audit.
## **Responsibilities of trustees**
As explained more fully in the Trustees' Responsibilities Statement, the Trustees (who are also the directors of the charitable company for the purposes of company law) are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the Trustees determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.
In preparing the financial statements, the Trustees are responsible for assessing the charitable company's ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the Trustees either intend to liquidate the charitable company or to cease operations, or have no realistic alternative but to do so.
Page 17
**BEYONDAUTISM**
## **(A Company Limited by Guarantee)**
## **INDEPENDENT AUDITOR'S REPORT TO THE MEMBERS OF BEYONDAUTISM (CONTINUED)**
## **Auditor's responsibilities for the audit of the financial statements**
Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an Auditor's Report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs (UK) 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 to 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 misstatement 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 statements, as we will be less likely to become aware of instances 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 to 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 noncompliance with laws and regulations;
- Reviewing financial statement disclosures and testing to supporting documentation to assess compliance with applicable laws and regulations;
- Performing audit work to address the risk of irregularities due to management override of controls, including testing of journal 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 at: www.frc.org.uk/auditorsresponsibilities. This description forms part of our Auditor's Report.
Page 18
## **BEYONDAUTISM**
## **(A Company Limited by Guarantee)**
## **INDEPENDENT AUDITOR'S REPORT TO THE MEMBERS OF BEYONDAUTISM (CONTINUED)**
## **Use of our report**
This report is made solely to the charitable company's 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 state to the charitable company's members those matters we are required to state 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 its members, as a body, for our audit work, for this report, or for the opinions we have formed.
## **Alexander Peal BSc (Hons) FCA DChA (Senior Statutory Auditor)**
for and on behalf of **James Cowper Kreston Audit** Chartered Accountants and Statutory Auditor Reading Bridge House George Street Reading Berkshire RG1 8LS
Date: 19 April 2024
Page 19
## **BEYONDAUTISM**
## **(A Company Limited by Guarantee)**
## **STATEMENT OF FINANCIAL ACTIVITIES (INCORPORATING INCOME AND EXPENDITURE ACCOUNT) FOR THE YEAR ENDED 31 AUGUST 2023**
|**Note**
**Income from:**
Donations and legacies
2
Charitable activities
3
**Total income**
**Expenditure on:**
Charitable activities:
General activities
Depreciation expense
Interest expense
Other charitable activities
**Total expenditure**
**Net income/(expenditure)**
Transfers between funds
13
**Net movement in funds**
**Reconciliation of funds:**
Total funds brought forward
Net movement in funds
**Total funds carried forward**|**Restricted**
**funds**
**2023**
**£**
**345,887**
**-**
**345,887**
**-**
**-**
**-**
**298,867**
**298,867**
**47,020**
**(80,895)**
**(33,875)**
**1,049,228**
**(33,875)**
**1,015,353**|**Unrestricted**
**funds**
**2023**
**£**
**64,052**
**9,753,517**
**9,817,569**
**9,499,398**
**360,303**
**333,264**
**-**
**10,192,965**
**(375,396)**
**80,895**
**(294,501)**
**2,106,051**
**(294,501)**
**1,811,550**|**Total**
**funds**
Total
funds
**2023**
2022
**£**
£
**409,939**
503,180
**9,753,517**
9,487,034
**10,163,456**
9,990,214
**9,499,398**
8,767,261
**360,303**
330,598
**333,264**
182,306
**298,867**
83,392
**10,491,832**
9,363,557
**(328,376)**
626,657
**-**
-
**(328,376)**
626,657
**3,155,279**
2,528,622
**(328,376)**
626,657
**2,826,903**
3,155,279|
|---|---|---|---|
The Statement of Financial Activities includes all gains and losses recognised in the year.
The notes on pages 24 to 39 form part of these financial statements.
Page 20
## **BEYONDAUTISM (A Company Limited by Guarantee) REGISTERED NUMBER: 04041459**
## **BALANCE SHEET AS AT 31 AUGUST 2023**
||||**2023**||2022|
|---|---|---|---|---|---|
||**Note**||**£**||£|
|**Fixed assets**||||||
|Tangible assets|9||**6,295,605**||6,547,482|
||||**6,295,605**||6,547,482|
|**Current assets**||||||
|Debtors|10|**742,649**||532,636||
|Cash at bank and in hand||**1,921,128**||2,955,438||
|||**2,663,777**||3,488,074||
|Creditors: amounts falling due within one||||||
|year|11|**(759,584)**||(1,406,645)||
|**Net current assets**|||**1,904,193**||2,081,429|
|**Total assets less current liabilities**|||**8,199,798**||8,628,911|
|Creditors: amounts falling due after more||||||
|than one year|12||**(5,372,895)**||(5,473,632)|
|**Net assets**|||**2,826,903**||3,155,279|
|**Total net assets**|||**2,826,903**||3,155,279|
|**Charity funds**||||||
|Restricted funds|13||**1,015,353**||1,049,228|
|Unrestricted funds|13||**1,811,550**||2,106,051|
|**Total funds**|||**2,826,903**||3,155,279|
The Trustees acknowledge their responsibilities for complying with the requirements of the Act with respect to 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:
**A Johnston Trustee Date: 09.04.24**
**Malcolm Smith Trustee Date: 09.04.24**
The notes on pages 24 to 39 form part of these financial statements.
Page 21
## **BEYONDAUTISM**
## **(A Company Limited by Guarantee)**
## **STATEMENT OF CASH FLOWS FOR THE YEAR ENDED 31 AUGUST 2023**
|**Cash flows from operating activities**
**Note**
Net cash used in operating activities
16
**Cash flows from investing activities**
Purchase of tangible fixed assets
**Net cash used in investing activities**
**Cash flows from financing activities**
Repayments of borrowing
**Net cash used in financing activities**
**Change in cash and cash equivalents in the year**
Cash and cash equivalents at the beginning of the year
**Cash and cash equivalents at the end of the year**
17
The notes on pages 24 to 39 form part of these financial statements|**2023**
**£**
**(770,353)**
**(108,425)**
**(108,425)**
**(155,532)**
**(155,532)**
**(1,034,310)**
**2,955,438**
**1,921,128**|2022
£
1,094,494
(242,291)
**(242,291)**
(209,776)
**(209,776)**
**642,427**
2,313,011
2,955,438|
|---|---|---|
Page 22
**BEYONDAUTISM**
## **(A Company Limited by Guarantee)**
## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2023**
## **1. Accounting policies**
## **1.1 Basis of preparation of financial statements**
The financial statements have been prepared in accordance with the Charities SORP (FRS 102) - Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2015), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006.
BeyondAutism meets the definition of a public benefit entity under FRS 102. Assets and 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 incorporated in the United Kingdom. The members of the company are the trustees names on page 1.
## **1.3 Fund accounting**
General funds are unrestricted 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 to the financial statements.
## **1.4 Going concern**
The Trustees have considered going concern and believe the charity is a going concern.
## **1.5 Income**
All income is recognised once the charity has entitlement to the income, it is probable that the income will be received and the amount of income receivable can be measured reliably.
Page 23
**BEYONDAUTISM**
## **(A Company Limited by Guarantee)**
## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2023**
## **1. Accounting policies (continued)**
## **1.6 Expenditure**
Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit to a third party, 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 activity. The costsof 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 directlyto that activity. Shared costs which contribute to more than one activity and support costs which are not attributable to a single activity are apportioned between those activities on a basis consistent withthe 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 charity's educational operations, including support costs and costs relating to the governance of the charity apportioned to charitable activities.
All expenditure is inclusive of irrecoverable VAT.
## **1.7 Tangible fixed assets and depreciation**
Tangible fixed assets are initially recognised at cost. After recognition, under the cost model, tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment 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 straight-line method.
Depreciation is provided on the following bases:
|Freehold buildings|- 4% straight line|
|---|---|
|Freehold refurbishments|- 10% straight line|
|Leasehold property|- 20% straight line|
|Motor vehicles|- 25% straight line|
|Furniture and equipment|- 10% straight line|
|Computer equipment|- 25% straight line|
## **1.8 Operating leases**
Rentals under operating leases are charged to the Statement of Financial Activities incorporating Income and Expenditure Accounts on a straight line basis over the lease term.
## **1.9 Debtors**
Fees and other debtors are recognised at the settlement amount after any trade discount offered. Prepayments are valued at 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-term highly liquid investments with a short maturity of three months or less from the date of acquisition or opening of the deposit or similar account.
Page 24
**BEYONDAUTISM**
**(A Company Limited by Guarantee)**
## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2023**
## **1. Accounting policies (continued)**
## **1.11 Liabilities and provisions**
Liabilities are recognised when there is an obligation at the Balance Sheet date as a result of a past event, it is probable that a transfer of economic benefit will be required in settlement, and the amount of the settlement can be estimated reliably. Liabilities are recognised at the amount that the charity anticipates it will pay to settle the debt or the amount it has received as advanced payments for the goods or services it must provide.
## **1.12 Pensions**
The charity operates a defined contribution pension scheme and the pension charge represents the amounts payable by the charity to the fund in respect of the year.
## **1.13 Financial instruments**
The charity only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value with the exception of bank loans which are subsequently measured at amortised cost using the effective interest method.
## **1.14 Judgements in applying accounting policies and key sources 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 balance sheet date and the amounts reported for income and expenditure during the year. However, the nature of estimation means that actual outcomes could differ from those estimates.
The following judgements (apart from those involving estimates) have had the most significant effect on amounts recognised in the financial statements:
## **Tangible fixed assets (see note 9)**
Tangible fixed assets are depreciated over their useful lives taking into account residual values, where appropriate. The actual lives of the assets and residual values are assessed annually and mayvary depending on a number of factors.
## **Allocation of expenditure**
Where expenditure is not directly attributable to activity categories, costs are apportioned on the basis of various factors such as an estimate of time spent on activities by staff.
Page 25
## **BEYONDAUTISM**
## **(A Company Limited by Guarantee)**
## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2023**
## **2. Income from donations and legacies**
|Donations and gifts
Other grants
Total 2022|**Restricted**
**funds**
**2023**
**£**
24,214
321,673
345,887
353,287|**Unrestricted**
**funds**
**2023**
**£**
59,795
4,257
64,052
149,893|**Total**
**funds**
**2023**
**£**
**84,009**
**325,930**
**409,939**
503,180|Total
funds
2022
£
132,630
370,550
503,180|
|---|---|---|---|---|
## **3. Income from charitable activities**
|Teaching and care of children and young people (fees)
Fundraising
Other income
Total 2022|**Unrestricted**
**funds**
**2023**
**£**
9,491,050
18,568
243,899
9,753,517
9,487,034|**Total**
**funds**
**2023**
**£**
**9,491,050**
**18,568**
**243,899**
**9,753,517**
9,487,034|Total
funds
2022
£
9,294,128
1,156
191,750
9,487,034|
|---|---|---|---|
Page 26
## **BEYONDAUTISM**
## **(A Company Limited by Guarantee)**
## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2023**
## **4. Analysis of expenditure by type**
|Teaching and care of children and young
people
Governance
Development costs
Total 2022|**Activities**
**undertaken**
**directly**
**2023**
**£**
8,958,321
-
-
8,958,321
8,062,008|**Support**
**costs**
**2023**
**£**
1,486,089
3,072
44,350
1,533,511
1,301,549|**Total**
**funds**
**2023**
**£**
**10,444,410**
**3,072**
**44,350**
**10,491,832**
9,363,557|Total
funds
2022
£
9,319,090
3,299
41,168|
|---|---|---|---|---|
|||||9,363,557|
||||||
## **5. Net income**
This is stated after charging:
||**2023**|2022|
|---|---|---|
||**£**|£|
|Depreciation of tangible fixed assets owned by the charity|**360,302**|330,598|
|Fees payable to the charity's auditor in respect of:|||
|Auditor's remuneration|**11,925**|11,750|
|All assurance services not included above|**880**|-|
During the year, no trustees received benefits in kind (2022 - £Nil).
During the year, one trustee received reimbursed expenses of £6,890 (2022 - £11,604).
Page 27
## **BEYONDAUTISM**
## **(A Company Limited by Guarantee)**
## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2023**
## **6. Staff costs**
|Wages and salaries
Social security costs
Contribution to defined contribution pension schemes|**2023**
**£**
**6,193,525**
**525,329**
**306,888**
**7,025,742**|2022
£
5,953,750
462,589
279,318
6,695,657|
|---|---|---|
During the year there were no members of staff who received severance payments.
The average number of persons employed by the charity during the year was as follows:
|Teaching
Charity management and support staff|**2023**
**No.**
**134**
**93**
**227**|2022
No.
155
88
243|
|---|---|---|
The number of employees whose employee benefits (excluding employer pension costs) exceeded £60,000 was:
||**2023**|2022|
|---|---|---|
||**No.**|No.|
|In the band £60,001 - £70,000|**2**|-|
|In the band £70,001 - £80,000|**1**|1|
|In the band £80,001 - £90,000|**3**|2|
|In the band £100,001 - £110,000|**1**|-|
|In the band £110,001 - £120,000|**-**|1|
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, ofthe key management personnel were £855,488 (2022: £703,184).
There were donations totalling £640 (2022: £nil) by key management personnel and expenses of £2,266 (2022: £nil)
## **7. Taxation**
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 extent that income and gains are applicable and applied to charitable purposes only.
It is considered that all income and gains of the company are applicable and applied to charitable purposes only and on this basis, no provision for taxation has been made.
Page 28
## **BEYONDAUTISM**
## **(A Company Limited by Guarantee)**
## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2023**
## **8. Finance costs**
Bank loan interest
|**2023**|2022|
|---|---|
|**£**|£|
|**333,264**|182,306|
## **9. Tangible fixed assets**
|**Cost or valuation**
At 1 September 2022
Additions
At 31 August 2023
**Depreciation**
At 1 September 2022
Charge for the year
At 31 August 2023
**Net book value**
At 31 August 2023
At 31 August 2022|**Freehold**
**property**
**£**
**9,193,241**
**-**
**9,193,241**
**3,187,704**
**225,452**
**3,413,156**
**5,780,085**
6,005,537|**Motor Fixtures and**
**vehicles**
**fittings**
**£**
**£**
**59,744**
**550,165**
**-**
**82,858**
**59,744**
**633,023**
**30,222**
**233,310**
**14,936**
**47,050**
**45,158**
**280,360**
**14,586**
**352,663**
29,522
316,855|**Computer**
**equipment**
**£**
**449,278**
**25,567**
**474,845**
**253,710**
**72,864**
**326,574**
**148,271**
195,568|**Total**
**£**
**10,252,428**
**108,425**
**10,360,853**
**3,704,946**
**360,302**
**4,065,248**
**6,295,605**
6,547,482|
|---|---|---|---|---|
Included in freehold land and buildings is land at a cost of £2,075,000 (2022: £2,075,000) which is not depreciated.
Page 29
## **BEYONDAUTISM**
## **(A Company Limited by Guarantee)**
## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2023**
## **10. Debtors**
|**Due after more than one year**
Prepayments and accrued income
**Due within one year**
Fees
Other debtors
Prepayments and accrued income
**Creditors: Amounts falling due within one year**
Bank loans
Trade creditors
Other taxation and social security
Other creditors
Accruals and deferred income
Deferred income at 1 September 2022
Resources deferred during the year
Amounts released from previous periods
**Deferred income at 31 August 2023**|**2023**
**£**
**55,737**
**55,737**
**312,238**
**107,425**
**267,249**
**742,649**
**2023**
**£**
**149,711**
**99,057**
**144,732**
**99,765**
**266,319**
**759,584**
**2023**
**£**
**561,012**
**215,150**
**(561,012)**
**215,150**|2022
£
159,974
159,974
82,735
35,124
254,803
532,636
2022
£
308,743
96,272
123,343
122,885
755,402
1,406,645
2022
£
488,483
561,012
(488,483)
561,012|
|---|---|---|
## **11. Creditors: Amounts falling due within one year**
Page 30
## **BEYONDAUTISM**
## **(A Company Limited by Guarantee)**
## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2023**
## **12. Creditors: Amounts falling due after more than one year**
|Bank loans
Accruals and deferred income|**2023**
**£**
**5,317,158**
**55,737**
**5,372,895**|2022
£
5,313,658
159,974|
|---|---|---|
|||5,473,632|
The aggregate amount of liabilities payable or repayable wholly or in part more than five years after the reporting date is:
||**2023**|2022|
|---|---|---|
||**£**|£|
|Repayable by instalments|**4,156,679**|4,025,069|
For the above balances, interest is charged at 7.5% which is the Base Rate plus 2.25%.
Page 31
## **BEYONDAUTISM**
## **(A Company Limited by Guarantee)**
## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2023**
## **13. Statement of funds**
## **Statement of funds - current year**
|**Unrestricted funds**
General Funds
Fixed asset funds
Loan fund
**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
Story of Christmas
Snowbility
The Big Lottery - Early years
The Big Lottery - School
readiness
Constable education trust
Garfield Weston
Other capital
Masonic trust
Morrisons Foundation
City Bridge Trust
Other
**Total of funds**|**Balance at 1**
**September**
**2022**
**£**
**2,230,198**
**5,498,254**
**(5,622,401)**
**2,106,051**
**301,509**
**7,280**
**637,285**
**41,099**
**13,869**
**6,187**
**23,339**
**-**
**-**
**-**
**-**
**-**
**500**
**-**
**18,160**
**-**
**-**
**1,049,228**
**3,155,279**|**Income **
**£**
**9,709,144**
**108,425**
**-**
**9,817,569**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**32,690**
**86,670**
**17,398**
**62,421**
**10,000**
**-**
**13,379**
**-**
**38,491**
**84,838**
**345,887**
**10,163,456**|**Expenditure**
**£**
**(9,499,398)**
**(360,303)**
**(333,264)**
**(10,192,965)**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**(32,690)**
**(76,000)**
**(17,398)**
**(59,165)**
**(10,000)**
**-**
**(13,379)**
**-**
**(38,491)**
**(51,744)**
**(298,867)**
**(10,491,832)**|**Transfers**
**in/out**
**£**
**(488,796)**
**80,895**
**488,796**
**80,895**
**(19,970)**
**(2,658)**
**(31,346)**
**(4,567)**
**(2,601)**
**(6,187)**
**(11,250)**
**-**
**-**
**-**
**-**
**-**
**(500)**
**-**
**(1,816)**
**-**
**-**
**(80,895)**
**-**|**Balance at**
**31 August**
**2023**
**£**
**1,951,148**
**5,327,271**
**(5,466,869)**
**1,811,550**
**281,539**
**4,622**
**605,939**
**36,532**
**11,268**
**-**
**12,089**
**-**
**10,670**
**-**
**3,256**
**-**
**-**
**-**
**16,344**
**-**
**33,094**
**1,015,353**
**2,826,903**|
|---|---|---|---|---|---|
Page 32
## **BEYONDAUTISM**
## **(A Company Limited by Guarantee)**
## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2023**
## **13. Statement of funds (continued)**
## **Statement of funds - prior year**
|General Funds
Fixed asset funds
Loan fund
**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
Story of Christmas
Snowbility
City Bridge Trust
The Big Lottery - Early years
The Big Lottery - School
readiness
Constable education trust
Garfield Weston
Other capital
Masonic trust
Morrisons Foundation
City Bridge Trust
Other
**Total of funds**|Balance at
1 September
2021
£
1,637,138
5,616,984
(5,832,182)
1,421,940
321,479
9,938
668,671
45,666
16,470
12,367
32,091
-
-
-
-
-
-
-
-
-
-
-
1,106,682
2,528,622|Income
£
9,413,296
223,631
-
9,636,927
-
-
-
-
-
-
-
32,883
98,592
8,686
76,000
37,618
37,528
10,000
500
16,324
18,160
16,996
353,287
9,990,214|Expenditure
£
(8,516,026)
(330,598)
(182,306)
(9,028,930)
-
-
-
-
-
-
-
(32,883)
(98,592)
(8,686)
(76,000)
(37,618)
(37,528)
(10,000)
-
(16,324)
-
(16,996)
(334,627)
(9,363,557)|Transfers
in/out
£
(304,210)
(11,763)
392,087
76,114
(19,970)
(2,658)
(31,386)
(4,567)
(2,601)
(6,180)
(8,752)
-
-
-
-
-
-
-
-
-
-
-
(76,114)
-|Balance at
31 August
2022
£
2,230,198
5,498,254
(5,622,401)
2,106,051
301,509
7,280
637,285
41,099
13,869
6,187
23,339
-
-
-
-
-
-
-
500
-
18,160
-
1,049,228
3,155,279|
|---|---|---|---|---|---|
Page 33
## **BEYONDAUTISM**
## **(A Company Limited by Guarantee)**
## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2023**
## **14. Summary of funds**
## **Summary of funds - current year**
|General funds
Restricted funds
**Summary of funds - prior year**
General funds
Restricted funds|**Balance at 1**
**September**
**2022**
**£**
**2,106,051**
**1,049,228**
**3,155,279**
Balance at
1 September
2021
£
1,421,940
1,106,682
2,528,622|**Income**
**£**
**9,817,569**
**345,887**
**10,163,456**
Income
£
9,636,927
353,287
9,990,214|**Expenditure**
**£**
**(10,192,965)**
**(298,867)**
**(10,491,832)**
Expenditure
£
(9,028,930)
(334,627)
(9,363,557)|**Transfers**
**in/out**
**£**
**80,895**
**(80,895)**
**-**
Transfers
in/out
£
76,114
(76,114)
-|**Balance at**
**31 August**
**2023**
**£**
**1,811,550**
**1,015,353**
**2,826,903**
Balance at
31 August
2022
£
2,106,051
1,049,228
3,155,279|
|---|---|---|---|---|---|
## **Summary of funds - prior year**
General funds represent the free reserves of the charity, which are not designated for particular purposes.
Restricted 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 multi purpose hall and buildings. A transfer is made from restricted funds to unrestricted funds over the useful economic life of the hall and buildings.
## **Tram House capital appeal**
This represents donations and grants received towards the redevelopment of Tram House. A transfer is made from restricted funds to unrestricted funds over the useful economic life of the property.
Page 34
## **BEYONDAUTISM**
## **(A Company Limited by Guarantee)**
## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2023**
## **15. Analysis of net assets between funds**
## **Analysis of net assets between funds - current year**
|**Restricted**
**funds**
**Unrestricted**
**funds**
**2023**
**2023**
**£**
**£**
Tangible fixed assets
968,333
5,327,272
Debtors due after more than one year
55,737
-
Current assets
206,433
2,401,607
Creditors due within one year
(159,413)
(600,171)
Creditors due in more than one year
(55,737)
(5,317,158)
**Total**
1,015,353
1,811,550
**Analysis of net assets between funds - prior year**
Restricted
Unrestricted
funds
funds
2022
2022
£
£
Tangible fixed assets
1,049,228
5,498,254
Debtors due after more than one year
159,974
-
Current assets
464,594
2,863,506
Creditors due within one year
(464,594)
(942,051)
Creditors due in more than one year
(159,974)
(5,313,658)
**Total**
1,049,228
2,106,051
**16.**
**Reconciliation of net movement in funds to net cash flow from operating activities**
**2023**
**£**
Net income/expenditure for the year (as per Statement of Financial
Activities)
(328,376)
**Adjustments for:**
Depreciation charges
**360,302**
Decrease/(increase) in debtors
**(210,013)**
Decrease in creditors
**(610,266)**
**Net cash provided by/(used in) operating activities**
**(788,353)**|**Total**
**funds**
**2023**
**£**
**6,295,605**
**55,737**
**2,608,040**
**(759,584)**
**(5,372,895)**
**2,826,903**
Total
funds
2022
£
6,547,482
159,974
3,328,100
(1,406,645)
(5,473,632)
3,155,279
2022
£
626,657
330,598
430,030
(292,791)
1,094,494|
|---|---|
Page 35
## **BEYONDAUTISM**
## **(A Company Limited by Guarantee)**
## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2023**
## **17. Analysis of cash and cash equivalents**
||**2023**|2022|
|---|---|---|
||**£**|£|
|Cash in hand|**1,921,128**|2,955,438|
## **18. Analysis of changes in net debt**
|Cash at bank and in hand
Debt due within 1 year
Debt due after 1 year|**At 1**
**September**
**2022**
**£**
**2,955,438**
**(308,743)**
**(5,313,658)**
**(2,666,963)**|**Cash flows**
**£**
**(1,034,310)**
**159,032**
**(3,500)**
**(878,778)**|**At 31**
**August 2023**
**£**
**1,921,128**
**(149,711)**
**(5,317,158)**
**(3,545,741)**|
|---|---|---|---|
Page 36
**BEYONDAUTISM**
## **(A Company Limited by Guarantee)**
## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2023**
## **19. Pension commitments**
## **Teachers' Pension Scheme**
The Teachers' Pension Scheme (TPS) is a statutory, contributory, defined benefit scheme, governed by the Teachers' Pensions Regulations (2010) and, from 1 April 2014, by the Teachers’ Pension Scheme Regulations 2014. Membership is automatic for full-time teachers and, from 1 January 2007, automatic for teachers in part-time employment following appointment or a change of contract, although they are able to opt out.
The TPS is an unfunded scheme and members contribute on a ‘pay as you go’ basis – these contributions along with those made by employers are credited to 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 Service Pensions (Valuations and Employer Cost Cap) Directions 2014 published by HM Treasury. The aim of the review is to 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 out as at 31 March 2012 and in accordance with the Public Service Pensions (Valuations and Employer Cost Cap) Directions 2014. The valuation report was published by the Department for Educationon 9 June 2014.
The key elements of the valuation and subsequent consultation are:
- employer contribution rates set at 23.68% of pensionable pay (including a 0.08% employer administration charge)
- total scheme liabilities (pensions currently in payment and the estimated cost of future benefits) for service to the effective date of £218,000 million, and notional assets (estimated future contributions together with the notional investments held at the valuation date) of £196,100 million giving a notional past service deficit of £22,000 million the SCAPE rate, set by HMT, is used to determine the notional investment return. The current SCAPE rate is 2.4% above the rate of CPI. assumed real rate of return is 2.4% in excess of prices and 2% in excess of earnings. The rate of real earnings growth is assumed to be 2.2%. The assumed nominal rate of return including earnings growth is 4.45%
The latest actuarial TPS valuation results, as at 31 March 2020, were released in October 2023. The revised employer contribution rate of 28.6%, arising from this valuation, is due to 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 to the scheme as if it were a defined contribution scheme. The charity has set out above the information available on the scheme.
In 2023 the cost of pension contributions was £288,888 (2022: £279,318) including £134,025 (2022: £123,275) to the TPS.
Page 37
## **BEYONDAUTISM**
## **(A Company Limited by Guarantee)**
## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2023**
## **20. Operating lease commitments**
At 31 August 2023 the charity had commitments to make future minimum lease payments under noncancellable operating leases as follows:
|Not later than 1 year
Later than 1 year and not later than 5 years|**2023**
**£**
**358,146**
**659,045**
**1,017,191**|2022
£
174,367
251,878|
|---|---|---|
|||426,245|
Page 38