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 w0￿shopS 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 ne￿Ork 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
SO￿are 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 be￿een 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
Be￿een 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