SACAR ANNUAL REPORT AND ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2024 Company Registration No. 03973158 (England & Wales) Charity Registration No. 1085352 (England & Wales)
SACAR LEGAL AND ADMINISTRATIVE INFORMATION Charity number: 1085352 (Registered in England & Wales) Company number.. 03973158 (Registered in England & Wales) Registered office Onward House 2 Baptist Place Bradford BD12PS Trustees Mr M O'Hara - resigned 21-10-2024 Mr J Cassidy Mrs J Rowland Mr P Rowland Mr K Ellison Miss D Crabtree Mrs J Weale Manager Mr P Donaldson - resigned 31-12-2023 Solicltors Progeny 46 Progeny House Park Place Leeds LS1 2RY Independent Auditor Andrew S Parker 16 Foundry Close Halton Lancaster LA2 6FE Bankers Barclays Bank PIC Leicester Leicestershire LE87 28B
CONTENTS Page Trustees report Independent auditorfs report 9-10 Statement of financial activities Balance sheet 12 Statement of cash flows 13 Notes to the accounts 14-19
SACAR TRUSTEES, ANNUAL REPORT {INCLUDING DIRECTORS, REPORT) FOR THE YEAR ENDING 31 MARCH 2024 Introdu¢tlon The Trustees presenttheir annual report and accounts forthe charity for the year ended 31 March 2024. The Trustees who are also the directors of Sacar for the purposes of company law and who served during the year and up to the date of this report are set out on page 7. The accounts have been prepared in accordance with the accounting policies set out in note 1 to the accounts and comply with the Charity's memorandum and articles of association, the Companies Act 2006 and 'AGcounting and Reporting by Charities.. Statement of Recommended Practice applicable to charities praparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland {FRS 102) (effective 1 January 2015) A summary of the objectives of the ¢harlty as set out in its governlng document. Sacar's mission is to support people with Autism and Asperger's syndrome by the provision of health, education, training, sports, creative art and counselling activities. which promote their social inclusion. training opportunities and ultimately employability. Sacar provides essential information, training and support to carers, parents and health professionals, and also contributes to research in this specialist field. The charity's key objectives are to.. Identify an individual's needs Provide an information, advice and support service to those affected by Autism and Asperger's syndrome Provide a positive environment to support the individual's personal, emotional, and social wellbeing Develop and continually reinforce essential social skills Deliver an Autism specific Learning Programme of activities to engage these individuals whilst also teaching social skills, key skills, and independent living-skills Provide an Autism specific 1..1 Outreach service, in order to meet the needs of our client group Offer an Autism specific Supported Employment Programme, providing the opportunity of exploring potential employment with support Provide Autism Awareness Training and organise conferences for parents. carers, teachers, social and health care professionals Promote the social inclusion of adults with Autism through increased participation within local comrnunities Develop a range of social enterprise initiatives for the benefit of our client group Facilitate involvement of parentslcarers to insure successful transference of skills to residential, training and employment environments Work in partnership with other organisations and professionals to promote awareness ofAutism Spectrum Conditions (ASCS), developing a nelwork of support and providing progression routes for our client group Explore the development of suitable supported accommodation for adults with an ASC An explanation of the charlty's strategies for achieving its stated objectlves We have continuèd to strengthen our structures and procedures "behind the scenes. improving mechanisms for accountability, quality assurance and evaluating and improving the overall service through our sub-contractual relationship with Specialist Autism Services, who have not only maintained the high quality of service5 but also further developed the provision.
SACAR TRUSTEES, ANNUAL REPORT (INCLUDING DIRECTORS, REPORT) FOR THE YEAR ENDING 31 MARCH 2024 Details of the main activities that contribute to the achievement of the stated objectives Through the service delivery of Specialist Autism Services, we aim to- Empower and enable adutts with Autism and Aspergerfs syndrome to lead a more independent lifestyle and integrate into the communtty Increase their self-confidence. social and interpersonal skills Increase opportunities for training and work placement leading to employment. Promote educational attainment of this client group Encourage meaningful engagement and social inclusion, leading to a reduction in criminal or antisocial activity Increase awareness of Autism Spectrum Conditions such as Aspergerfs syndrome Strengthen our provision. in order to ensure that we are an effective community organisation Liaise and work with other voluntary and statutory organisations Public Benefit Statement The trustees have Considered guidance from the Charities, Commission regarding public benefit under section 4 of the charities act 2011 and consider the public benefit core to their service delivery. Every effort has been made to allow for the inclusion of this hard to reach, vulnerable client group. The achievement of delivery of service of Sacar and the passing of information, knowledge, and expertise of supporting this vulnerable client group, to other organisations have been beneficial to communities and individuals, resident throughout England. Summary of the main achievements of the charity during the year During this financial year, the sub-contractual arrangements for the delivery of services through Specialist Autism Services have continued to work well. We have delivered direct face-to-face support on a weekly basis to over 350 individuals with an ASC, whilst also providing support and guidance to their parenlslcarers and circles of support. We have also utilised the learning and feedback gathered whilst delivering our altemative, virtual provision during the Covid period, to provide support to an additional number of individuals on the Autism Spectrum in order to meet their specific needs. Over the past 12 months our provision has included: An Autism specific Leaming Programme delivered by a highly experienced staff team who continually reinforce appropriate behaviours and social skills essential for this client group's confidence, leam a range of skills, encourage them to make choices in other areas oftheir lives and provide opportunities which will promote their social inclusion. This programme is devised through co-production with our members and includes topics such as Independent Living Skills, Preparing for Work, Social Skills Training, Health and Wellbeing, Hobbies and Interests, Creative Arts, Community Access, Lego and Café Skills Training. These w0shopS are a way to engage adults with an ASC, explore theirslrengths, skills and talenls whilst also learning and developing essential social skills. A year-round formal Social Skills training programme. This provides opportunity for leaming and developing a range of social skills such as social interaction, emotional expression. recreation, leaming social rules, being patient with each otherfs limitations and behaviours. problem solving, overcoming shyness and communication. We explore and share strategies for overcoming social skills barriers and also identify and celebrate the various skills, talents and abilities of our client group and how to utilise these.
SACAR TRUSTEES, ANNUAL REPORT (INCLUDING DIRECTORS, REPORT) FOR THE YEAR ENDED 31 MARCH 2024 CONTINUED Summary of the main achievements of the charity during the year - continued An 'Employment Programme. which specifically targets the barriers to employment faced by individuals with Autism. We provide a preparing for work Course, information, advice, and guidance regarding the various types of employment available and information about benefits in a way, that is clear and manageable, to ourclient group. We secure placementslemployment in accordance with the requests ofour members and provide 1..1 supportfor as long as required. We also provide ALStism training, along with information, advice. and guidance to Ihe employerslline manager of each individual around Autism and the way that particular individual is affected by their condition. We have found this to be essential for a successful placemenujob. We have a good relationship with the DWP who continue to refer individuals to our service who require specialist support, along with many other referral sources. We have continued to provide ASC Awareness Training to a range of organisations and agencies across the country, aimed at increasing awarenèss of Autism Spectrum Conditions and the specific needs that this group of individuals have. Those benefiting from our training include Bradford Council, Leeds City Council, Calderdale Council, the DWP, Social Services, Mental Health Services, West Yorkshire Police, Fire and Rescue Services, Health and Educational Professionals and other stalutorylvoluntary organisations that come into contact with and support our Glient group. An ASC specific Outreach Service which is tailored to meet the individual needs of each member who cannot attend our mainstream service and thereby enables us to support the most isolated individuals and, also be more flexible for those members who require 1-1 support at home, at work or in the community. 'Autism First. continues to grow and develop with outstanding feedback and responses from parents, carers, social workers, and other health professionals. This aspect of our provision supports adults wtth an ASC and additional complex needs, in response to a huge gap in Autism specific provision. An Autism specific Counselling Service which has been developed in response to the demand for such a specialist provision. This is offered at bolh the Bradford and Leeds sites. Localised Autism Hubs in Keighley and Calderdale to support and engage adults with an ASC living in those specific areas through a person cenlred, social skills programme, delivered on a weekly basis, together with specialised employment support. Support, advice and guidance for individuals on the spectrum andlor their parentslcarers- We continue to receive many new referrals to our service who do not have either a soGial worker or mental health worker. We therefore continue to provide support and advice to these individuals andlor their parentslcarers with regards to obtaining a community care assessment in order to secure the support they require and funding for the relevant services to meet their individual needs. We also continue to provide information and support to parentslcarers on a variety of issues such as benefits and Autism specific strategies. Continued partnership working and linkages with a varied range of organisations. agencies, groups and statutory bodies in order to build relationships, raise awareness and understanding of the needs ofadults with an ASC and work together to support the inclusion of our client group within their local communities.
SACAR TRUSTEES, ANNUAL REPORT (INCLUDING DIRECTORS, REPORT) FOR THE YEAR ENDED 31 MARCH 2024 CONTINUED Summary of the main achievements of the charity durlng the year- continued A comprehensive, extensive and specialist staff training programme to ensure that all staff and volunteers receive intensive ASC specific training in order for us to provide specialised support which meets the Autistic needs of our client group in addition to all mandatory training. Together with Specialist Autism Services (SAS), we have expanded our neOrk considerably over the past 12 months and are now part of an increasing number of committees and forums and feel this is an essential aspect of our work in sharing best practice and raising the profile of Autism and Asperger's syndrome. Through our work with SAS, we have once again secured grant funding for the next financial year. from the Bradford District and Craven Integrated Care Board to help support the delivery of our services within those areas. SAS have also secured additional grants from Bradford Council and Calderdale Council to support a range of projects specifically tailored to meet the needs of adults on the Autism Spectrum across the Yorkshire region. We are extremely gratefvl to our funders without whom we could not continue to deliver these essential services. Structure, Governance and Management Nature of the Governing Document and constitution of the charity Sacar was formally estsblished as a company limited by guarantee (No. 03973158, registered in England & Wales) in April 2000 and became a registered Charity (No. 1085352, registered in England & Wales) in March 2001. Our memorandum and articles of association are the goveming documents for this charity. The methods adopted for the recruitment and appointment of new trustees Sacar's Board of Trustees have tsken guidance from the Charity Commission's publication "Finding New Trustees" this has allowed us to examine the current level of skills available to us as a board and has provided insight into the method of recruitment and induction of new trustees. This has allowed us to review the longer-term expansion of the charity and determine the skills bank that this expansion requires. Appointment of directors and trustees The charity currently looks to appoint as trustees, individuals who have expressed an interest in the charity's objects and who have relevant skills, knowledge and experience. New trustees are recruited and co-opted onto the Board by the existing trustees. There is an ongoing commitment to seek out individuals who can strengthen the Board and bring Complementary skills to the team. All directors give their time voluntarily. The organisational structure of the charity and how decisions are made The policies of the charity are made by the trustees. The trustees meet on a regular basis in order to discuss the ongoing delivery of services through Specialist Autism Services and the development of the Charity. Sacarfs day to day management is overseen by Paul Donaldson who acts as the manager of Sacar in a voluntsry capacity. The role of the manager is to ensure compliant and efficient management of the charity without the power to make decisions on behalf of Sacar. The manager communicates and informs Trustees.
SACAR TRUSTEES, ANNUAL REPORT (INCLUDING DIRECTORS, REPORT) FOR THE YEAR ENDED 31 MARCH 2024 CONTINUED Structure, Governance and Management - continued Relationships between the charity and related parties, includlng Its subsidiaries Sacar does not have any subsidiaries, but we do now have a formal contractual arrangement in the form of a Setvice Level Agreement with Specialist Autism Setvices which enables us to sub-contract the delivery of services. The major risks to which the charily is exposed and reviews and systems to mitigate risks In the current financial climate, we as a Board are conscious of the cuts that have been made by the various Councils and the increased costs to our organisation {such as the constantly increasing Living Wage and anergy prices) and the fact that our client group are axtremely vulnerable as there is still no statutory funding for adults with an ASC. In order to mitigate these risks, we are regularly reviewing our expenditure and comparing the prices of various providers in order to obtain the besvmost Cost effective contracts. We are also exploring fundraising initiatives, as well as additional sources of funding and projects which may not only rais8 additional revenue, but also raise further awareness and understsnding of the needs and skills of this client group. Financial Review Policies on reserves The Board of Trustees has examined the chartty's requirements for reserves in light of the main risks to the organisation. It has established a policy whereby the unrestricted funds not Gommitted should be three months of the expenditura. Reserves needed to secure continuation of six months operating should bè approximately £500,000 and are currently hèld at £385.410. The level of free reserves is £385,410,. a decrease of £51,636 from last year. The reserves we hold are needed lo meet the working capital requirements of the charity and the trustees are confident that at this level they would be able to, in the short term. continue the current activities of the charity in the event of a significant drop in funding. The buffer the reserves provide allow for the breathing space to secure further funding or look at altemative ways of moving forward. Principal funding sources and how expenditure in the year under review has supported the key objectives of the Gharty. We continue to have a lot of work to do in order to meet our objectives and it is therefore a priority for us to secure appropriate sources of funding which will allow us to focus on the work we are carrying out. With further funding support Sacar will be able to empower and enable exisling members to seek further education, training and employment, which will allow our organisalion to recruit new members from our waiting list. We would like to thank all our funders for their support over the past twelve months. Transactions and Financial position The financial statements are set out on pages 11 to 19. The statement of financial activities shows income for the year of£1,105,588 (2023 £1,057.848) and expenditure of £1,157,224 (2023 £1,111,674} resulting in a deficit of £51,636 {2023 deficit £53,826). The total free reserves at the year-end stand at £385,410. Share Capital The company is limited by guarante8 and therefore has no share capital. Plans for Future Periods Sacar intends lo continue working for and with adults on the Autism Spectrum in order to meet their individual and often complex needs. We also aim to continue raising awareness and understanding of Autism Spectrum Conditions such as Asperger's syndrome and ensuring that this client group receive the skilled and specialised support they require.
SACAR TRUSTEES. ANNUAL REPORT (INCLUDING DIRECTORS, REPORT) FOR THE YEAR ENDED 31 MARCH 2024 CONTINUED The members of the Board of Trustees of the Charity during the year ending 31st March 2024 were: Mr M O'Hara Mr J Cassidy Mrs J Rowland Mr P Rowland Mr K Ellison D Crabtree Mrs J Weale The members of the Board of Trustees of the Charity at the date the report and accounts were approved were: Mr M O'Hara- resigned 21-10-2024 Mr J Cassidy Mrs J Rowland Mr P Rowland Mr K Ellison D Crabtree Mrs J Weale ststement as to disclosure of inforniation to auditors The trustees, in their capacity as directors, stste that so far as each of the directors at the time this report was approved are aware'.- a) There is no relevant audit information of which the audttors are unaware, and b) The trustees have taken all steps that they ought to have taken to make themselves aware of any relevant audit information and establish that the auditors are aware of that infomiation. ststement of Directors, and Trustees. Responsibilities Chartty Law and the Companies Acts require the Board, to prepare financial 5tstements for each financial year, which give a true and fair view of the state of affairs of the charity, as at the end of the financial year. and of the surplus or defictt of the charity. In preparing those financial statements the Board is required to=. select suitable accounting policies. and then apply them consistently., make judgements and estimates that are reasonable and prudent. and prepare the financial statements on the going concem basis, unless it is inappropriate to presume that the charity will continue in business; state whether applicable accounting standards and statements of recommended practice have been followed, subject to any material departures disclosed and explained in the financial statements. The trustees are also responsible for maintaining proper accounting records which disclose with reasonable accuracy at any time the financial position of the charity and which are sufficient to show and explain the charity's transactions 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 charty and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
SACAR TRUSTEES ANNUAL REPORT (INCLUDING DIRECTORS REPORT) FOR THE YEAR ENDED 31 MARCH 2024 CONTINUED The trustees are also responsible for the contents of the trustees, report, and the responsibility of the auditors in relation to the trustees, report is limited to examining the report and ensuring that, on the face of the report, there are no inconsistencies with the figures disclosed in the financial statements. Method of preparation of accounts The trustees, in their capacity as directors, state that the accounts have been prepared in accordance with the special provisions in Part 15 of the Companies Act 2006 relating lo small companies. J. Weale Dlre¢tor and Trustee 12 November 2024
SACAR INDEPENDENT AUDITOR'S REPORT TO THE MEMBERS OF SACAR Opinion I have audited the accounts of SACAR {Ihe "Charity") for the year ended 31 March 2024 which comprise of the statement of financial activities, the balance sheet, cash flow stalement and notes to the accounts. including a summary of signtfi¢ant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Stsndard 102.. The Financial Reporting Standard applicable in the UK and Republic of Ireland (United Kingdom Generally Accepted Accounting Practice). In my opinion, the accounts= give a true and fair view of the slate of the Charity's affairs as at. 31 March 2024 and of its incoming resources and application of resources for the year. then ended., have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice., have been prepared in accordance with the requirements of the Companies A¢t 2006. Basis for opinion l conducted my audit in accordance with International Standards on Auditing {UK and Ireland) and applicable law. My responsibilities under those standards are further described in the Auditor's responsibilities for the audit of the accounts section of my report. l am independent of the Charity in accordance the ethical requirements that a relevant to my audit of the accounts in the UK. including the FRC'S Ethical Standard, and the provisions available for small entities and I have fulfilled my other ethical responsibilities in accordance with these requirements. I believe that the audit evidence I have obtained is sufficient and appropriate lo provide a basis for my opinion. Conclusions relating to going concern I have nothing to report in respect of the following matters in relation to which the ISAS (UK) require me lo report to you where: the tfUStees' use of the going ¢on¢em basis of a¢UntIng in the preparation of the accounts is not appropriate- or the tThstees have not disclosed in the accounts any identified material uncertainties that may cast significant doubt about the Charity's ability to continue to adopt Ihe going concem basis of accounting for a period of at least twelve months from the date when the accounts are authorised for issue. Other inforniation The trustees are responsible for the other infomialion. The other infomiation comprises the information included in the annual report other than the accounts and my auditor's report thereon. My opinion on the accounts does not cover the other infomiation and, except to the extent otherwise explicitly stated in my report, I do not express any fomi of assurance conclusion thereon. In Connection with my audit of the accounts. my responsibility is to read the other inforynation and. in doing SO. consider whether the other infomiation is materially inconsistent wÉth the accounts or my knowledge obtained in the audit or otherwise appears to be materially misstated. If l identify such material inconsistencies or apparent material misstatements, l am required lo detemiine whether there is a material misstatement in the accounts or material misstatement of the other information. If, based on the work I have performed, I conclude that there is material misstatement of this other infomiation. l am required to report that fact I have nothing to report in this regard.
SACAR INDEPENDENT AUDITOR'S REPORT (CONTINUED) TO THE MEMBERS OF SACAR Opinions on other matters prescribed by the Companies Act 2006 In my opinion, based on the work undertaken in the course of the audit.. the information given in the trustees, report {incortxirating the directors, report} for the financial year lor which the accounts are prepared 15 consistent with the accounts., and the trustees, report {in¢orporating the directors, report) have been prepared in accordance with applicable legal requirements. Matters on which l am required lo report by exceplion In the light of the knowledge and understanding of the Charity and ils environment obtained in the course of the audit, I have not identified material misstatements in th8 Trustees, Annual Report. I have nothing to report in respect of the following matters in relation to which the Companies Act 2006 requires me to report to you if, in my opinion.. adequate a¢UntIng records have not been kept or returns adequate for my audit have not been received from branches not visited by me., the accounts are not in agreement with the accounting records and returns., certain disclosures of Iruslees, remuneration specified by law are not made., or I have not obtained all the information and explanations necessary for the purposes of my audit. Rosponsibilltles of the trustees As explained more fully in the trustees, responsibilities statement set out on pages 7 10 8, the trustees are responsible for the preparation of the accounts and for being satisfied that they give a true and fair view, and for such inlemal control as they determine is necessary lo enable the preparation of accounts that are free from material misslalemenl, whether due to fraud or error. In preparing the accounts, the INstees are responsible for a55es5ing the Charity's ability lo continue as a going concern, disclosing, as applicable, matters related lo going concem and using the going concem basis of accounting unless the trustees either intend lo liquidate the Charity or lo cease operations, or have no realistic allemative bul lo do so. y responsibilities for the audit of the accounts My objectives are to obtain reasonable assuran about whether the accounts as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor's report that includes my opinion. Reasonable assurance is a high level of assuranca bul 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 6rror 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 accounts. A fvrther descripb'on ol my responsibilities for the audit of the ac¢ounts is located on the Financial Reporting Council's website at.. Iwww.frc.org.uklauditorsresponsibilitiesl- This description foms part of my auditor's report. Use of my report This report is made solely lo the Charity's members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006. My audit work has been undertaken so that I might slate to the Charity's members those mallers l am required to state to them in an auditor's report and for no other purpose. To the fullest extent permitted by law, I do not accept or assume responsibility to anyone other than the Charity's members as a body, for my audit work, for Ihis report. or lor the opinions I have formed. Part Andrew Parker Senior Slatulory Auditor 12 November 2024 Andrew S Parker Chartered Accountant and Slatulory Auditor 16 Foundry Close Hallon Lancaster LA2 6FE
SACAR STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 31 MARCH 2024 Unrestricted Funds Restricted Funds Total 2024 Total 2023 Notes Income from Donations & Legacies Charitable Activities Total Income 729 1029 123 1029 852 75,736 76,465 152,344 1029 123 905 504 1105588 1057848 Expenditure on Charitable Activities Total Resources Expanded 1081488 1081488 1 157224 1 111 674 1 157224 1111674 Net Incomel(Expense) for the year Net movements in funds Fund balances at 1 April 2023 Fund balances at 31 March 2024 (51,636) (51,636) (53,826> 437 046 490 872 385 410 437 046 385410 The statement of financial activtties includes all gains and losses recognised in the year. The ststement of financial activities also complies with the requirements for an income and expenditure account under the Companies Act 2006. io
SACAR BALANCE SHEET AS AT 31 MARCH 2024 2024 2023 Notes Fixed assets Tangible assets 375 392 383 888 Current Assets Debtors Cash al Bank and in hand 267,316 188,464 255712 444,176 348,195 Creditors: amounts falling due wilhin one year (81850) Net Current assets Total assets less Gurrent liabilities 301236 676,628 362 326 746,214 Creditors: amounts falling due after more than one year 1291 218) 385410 (309 168} 437 046 Income Funds Unrestricted Funds Total Funds 385 410 385 410 437 046 437 046 These accounls have been prepared in accordance with the provisions applicable to companies subject to the small companies, regime. The accounts were approved by the Trustees on 12 November 2024 J Weale Trustee Company Registration No. 03973158 li
SACAR STATEMENT OF CASH FLOWS FOR THE YEAR ENDED 31 MARCH 2024 2023 2023 Net Movement in Funds Surplusl{Deficit) for the year Add back depreciation Decreasel(In¢rease) in Debtors Increasel(De¢rease) in Creditors Net cashflow provided by (used in) operating activities (51,636) 8,496 (78,852) (53,826) 8,496 10,587 156883 Cashflows from Investing Activities Purchase of tangible fixed assets Cashflow provided byl(used inl investing activities Cashflows from Financing Activities Loan advancedl(Repaymenl of borrowing) Cashflows provided by/{used in) financing activities 19 935) 174 833) InGreasel(Decrease) in Cash and Cash Equivalents in year 174 833) 12
SACAR NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024 Accounting policies SACAR is a private company limited by guarantee incorporated in England and Wale5. The registered office is Onward House, 2 Baptist Place, Bradford, BD1 2PS. Accounting convention These accounts have been prepared in accordance with FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" ("FRS 102"), 'Accounting and Reporting by Charities" the Statement of Recommended Practice for charities applying FRS 102, the Companies Act 2006 and UK Generally Accepted Accounting Practice as it applies from 1 January 2015. The Charity is a Public Benefit Entity as defined by FRS 102. The accounts are prepared in sterling, which is the functional currency of the Charily. Monetary amounts in these financial statements are rounded to the nearest £. Going concern At the time of approving the accounts, the Trustees have a reasonable expectation that the Charity has adequate resources to continLte in operational existence for the foreseeable future. Thus the Trustees continue to adopt the going concern basis of accounting in preparing the accounts. Charitsble funds Unrestricted funds are available for use at the discretion of the Trustees in furtherarsce of th&ir charitable objectives unless the funds have been designated for other purposes. Restricted funds are subject to specific conditions by donors as to how they may be used. The purposes and uses of the restricted funds are set out in the noles to the accounts. Endowmenl funds are subject to specific conditions by donors that the capital must be maintained by the Charity. Incoming resources Income is recognised when the Charity is legally entitled to it after any performance conditions have been met, the amoLsnts can be measured reliably, and it is probable that income will be received. Cash donations are recognised on receipt. Other donations are recognisad once the Charity has been notified ofthe donation unless performance conditions require deferral ofthe amount. Income tax recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation. Legacies are recognized on receipt, otherwise if the Charity has been notified of an impending distribution the amount is known, and receipt is expected. If the amount is not known, the legacy is treated as a contingent asset. Turnover is measured al the fair value of the consideration received or receivable and represents amounts receivable for goods and services provided in Ihe normal course of business, net of discounts, VAT, and other sales related taxes. 13
SACAR NOTES TO THE FINANCIAL STATEMENTS CONTINUED FOR THE YEAR ENDED 31 MARCH 2024 Resources expended Liabilities are recognised as soon as there is a legal or constructive obligation committing the charity to the expenditure. All expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all costs related to the category. Costs of generating funds are the costs of trading for fundraising purposes. Charitable expenditure comprises those costs in¢urred by the charity in the delivery of its activities and services for its beneficiaries. It includes both costs that can be allocated directly to such activities and those costs of an indirect nature necessary to support them. Tangible fixed assets and depreciation Tangible fixed assets are stated at cost less accumulated depreciation. Depreciation is provided at rates calculated to write off the cost less residual value of each asset over the expected useful lrfe as follows". Freehold property Straight line over 50 years Assets costing under £500 have not been capitalised in these accounts. Cash and cash equivalents Cash and cash equivalents include cash in hand. deposits held at call with banks, other short- term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in Current liabilities. Financial inslruments The Charity has elected to apply the provisions of Section 11 'Basic Financial Instruments, and Section 12 '0ther Financial Instwments Issues, of FRS 102 to all of its financial instruments. Financial instruments are re¢ognised in the Charity's balance sheet when the Charity becomes paty to the contractual provisions of the instrument. Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enfortsable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settie the liability simultaneously. Basic financial assets, which include debtors and cash and bank balances. are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction. where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised. Basic financial liabilities, including creditors and bank loans are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the fLSture payments discounted at a market rate of interest. Financial liabilities classified as payable wthin one year are not amortised. Debt instruments are subsequently carried at amortised cost, using the effective interest rate method. Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of operations from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not. they are presented as non-current liabilÉties. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method. De-recognition of financial liabilities Financial liabilrties are derecognised when the Charity's contractual obligations expire or are discharged or cancelled. 14
SACAR NOTES TO THE FINANCIAL STATEMENTS CONTINUED FOR THE YEAR ENDED 31 MARCH 2024 Critical accountlng estlmates and judgements In the application of the Charity's accounting policies, the Trustees are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates. The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods. Donatlons and legacies Unrestricted Funds Restrlcted Funds Total 2024 Total 2023 Donations and Gifts Grants detailed below Insurance claim Gift Aid donation 729 10.000 65,736 10,729 65,736 10,500 128,001 729 152 344 Grants receivable for core activities: NHS Bradford District CCG Charitable activities- income 2024 2023 Attendance Fees 1029 123 905 504 Charitable activities expenditure 2024 2023 Service Level Agreements 946.428 860,000 Share of Support costs (see note 5a) Share of Governance costs (see note Sal 204.436 246,074 1 157224 1 111674 Analysed by Fund Unrestricted Funds Restricted Funds 1,081,488 973,673 138 001 1 157224 1111674 15
SACAR NOTES TO THE FINANCIAL STATEMENTS CONTINUED FOR THE YEAR ENDED 31 IVIARCH 2024 Support and Governance Costs Support Costs Governance Costs Total 2024 Total 2023 Rent & Rates Light, Heat & Power Repairs & Maintenance 97,458 49,858 12,607 1,182 103 26,850 8,496 (5,747) 97,458 49,858 12,607 1,182 103 26,850 8,496 {5,747) 95,656 52,204 10,163 2,124 104 19,399 8,496 3,277 2,376 6,792 1,463 80 40.000 Bank Fees Interest Charges Depreciation Bad debts Café expenses Insurance Cleaning Motor expenses Wolfson Grant Expenditure SOare and licences Audit 7,809 4,397 7,809 4,397 1,423 1,423 204 436 210796 251674 Tangible assets Land and Buildings Office Equipment Total Cost At 1 April 2023 and 31 March 2024 424 788 462 872 Depreciation At 1 April 2023 Charge for the year At 31 March 2024 40,900 38,084 78,984 49.396 Net book value At 31 March 2024 375 392 375 392 At 1 April 2023 383 888 383 888 The land and buildings have been funded by loans that are secured by legal charges-see note 9 Debtors 2024 2023 Amounts falling due within one year Trade Debtors other Debtors Prepayments 65,370 196,919 103,642 83,347 267 316 188464 16
NOTES TO THE FINANCIAL STATEMENTS CONTINUED FOR THE YEAR ENDED 31 MARCH 2024 SACAR Creditors: amounts due within one year Amounts falling due within one year Bank Loans Trade Creditors Other Creditors Accruals Deferred Income 24,900 12,573 24,900 39,670 9,486 7,280 10000 46 959 Creditors: amounts falling due after more than one year 2024 2023 Bank loans 309 168 309 168 Amount payable within one year Amount payable beeen two to five years Amount payable over five years 24,900 96,141 195 077 316 118 24,900 99,600 209 568 334 068 The loans are secured by legal charges on the freehold land and buildings-see note 6 10 Auditor's remuneration 2024 2023 Auditor's Renumeration 11 Trustees None of the Trustees (or any persons connected with them} received any remuneration, expenses or benefits from the Chaf ity during the current or previous year. 12 Employees There were no employees during the year. 13 Taxation The charity is exempt from tax on income and gains falling within section 505 of the Taxes Act 1988 or section 252 of the Taxation of Chargeable Gains Act 1992 to the extent that these are applied to its charitable objects. 17
SACAR NOTES TO THE FINANCIAL STATEMENTS CONTINUED FOR THE YEAR ENDED 31 MARCH 2024 14 Operating lease commitments During the year, the Charity made payments under non-cancellable operating leases totalling £28,000. At the reporting end date, the Charity had outstanding commitments for future minimum lease payments under non cancellable operating leases total, which fall due as follows: 2024 2023 Within one year Beeen and five years After five years 28,000 11,667 28,000 39,667 15 Related parties and transactions Sacar entered into a lease on behalf of Specialist Autism Services, a related organisstion on, 1 September 2015. Sacar is responsible for the lease commitments. This commitment will end on 31 August 2025. An agreement bebmeen Sacar and Specialist Autism SeNices CIC (SAS) was set up on 1 December 2010. This agreement engages SAS to provide services, information, training, and support to adults with autism. During the year Sacar provided funds of £946,428 (2023 £860,000) through a service level agreement to enable this service to be provided by SAS. Due to this agreement being in place SAS and Sacar are related parties on an on-going basis. Paul Donaldson is a director of SAS and the manager of Sacar and is therefore a related paty until his resignation as a director of SAS on 31 December 2023. Rachael Memmott, Helen Hall, Janet Bean and Neil Barker Directors of SAS are involved in the day- to-day management of Sacar with Paul Donaldson and are also related parties. Mr K Ellison is a related paty as he is the spouse of Rachael Memmott, a director of SAS. The son of director and trustee John Cassidy attend the service which is operated by SAS by way of the service level agreement. The seNice he receives is as per their local authority funding contract There are no separate or additional benefits received whilst attending the service. No related paty transactions are reported for 2024 {2023- none). 18