SACAR
ANNUAL REPORT AND ACCOUNTS
FOR THE YEAR ENDED 31 MARCH 2025
Company Registration No. 03973158 (England & Wales)
Charity Registration No. 1085352 (England & Wales)

SACAR
LEGAL AND ADIVJINISTRATIVE 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
Solicitors
Progeny
46 Progeny House
Park Place
Leeds
LS12RY
Independent Auditor
Andrew S Parker
16 Foundry Close
Halton
Lancaster
LA2 6FE
Bankers
Barclays Bank PIC
Leicester
Leicestershire
LE87 2BB

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 (INCORPORATING) DIRECTORS'S REPORTISTATEGIC
REPORT FOR THE YEAR ENDING 31 MARCH 2025
Introduction
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 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)
A summary of the objectives of the charity as set out in its governing 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 Aspergerfs
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
communities
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 otherorganisations and professionals to promote awareness of Autism
Spectrum Conditions (ASCs>. developing a network 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 charity's strategies for achieving its stated objectives
We have continued to strengthen our structures and procedures "behind the scenes" improving
mechanisms for accountabilty, 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 services but also further developed the provision in response to the needs of our
client group.

SACAR
TRUSTEES, ANNUAL REPORT (INCORPORATING) DIRECTORS'S REPORTISTATEGIC
REPORT FOR THE YEAR ENDING 31 MARCH 2025 CONTINUED
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 adults with Autism and Asperger's syndrome to lead a more independent
lifestyle and integrate into the community
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 parentslcarers and circles of support. We have also utilised the learning and feedback gathered
whilst delivering our alternative, 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 Learning Programme delivered by a highly experienced staff team who
continually reinforce appropriate behaviours and social skills essential for this client group's
confidence, learn a range of skills, encourage them to make choices in other areas of their Itves
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 workshops are a way
to engage adults with an ASC, explore their strengths, skills and talents whilst also learning and
developing essential social skills.
A year-round formal Social Skills training programme. This provides opportunity for learning
and developing a range of social skills such as social interaction, emotional expression,
recreation, learning social rules, being patient with each other's 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 (INCORPORATING) DIRECTORS'S REPORTISTATEGIC
REPORT FOR THE YEAR ENDING 31 MARCH 2025 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 our client group. We secure placementslemployment
in accordance with the requests of our members and provide 1.1 supportforas long as required.
We also provide Autism training, along with information, advice, and guidance to the
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 awareness 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 statutorylvoluntary organisations that come into contact
with and support our client 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 with 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 both 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 centred, 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 social
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 fvnding for the relevant seNices
to meet their individual needs. We also continue to provide infomiation 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 of adults with an ASC and work together to supportthe inclusion of our client group
within their local communities.

SACAR
TRUSTEES. ANNUAL REPORT (INCORPORATING) DIRECTORS'S REPORTISTATEGIC
REPORT FOR THE YEAR ENDING 31 MARCH 2025 CONTINUED
Summary of the main achievements of the charity during 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 network 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 ourwork 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 grateful to our funders without whom we
could not continue to deliver these essential services.
We are also very grateful to our landlords who continue to be very generous and supportive and without
whom we could not deliver our services and help so many individuals on the Autism Spectrum.
Structure, Governance and Management
Nature of the Governing Document and constitution of the charity
Sacar was formally established 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 governing documents
for this charity.
The methods adopted for the recruitment and appointment of new trustees
Sacar's Board of Trustees have taken 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 setvices through SpecialistAutism Services and the development of the
Charity.

SACAR
TRUSTEES, ANNUAL REPORT (INCORPORATING) DIRECTORS'S REPORTISTATEGIC
REPORT FOR THE YEAR ENDING 31 IVIARCH 2025 CONTINUED
Structure, Governance and Management- continued
Relationships between the charity and related parties, including its subsidiaries
Sacar does not have any subsidiaries, but we do now have a formal contractual arrangement in the
form of a Service Level Agreement with Specialist Autism Services which enables us to sub<ontract
the delivery of seJYices.
The major risks to which the charity 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 energy prices) and the fact that our client group are extremely 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 besumost cost effective
contracts. We are also exploring fundraising initiatives, as well as additional sources of funding and
projects which may not only raise additional revenue, but also raise further awareness and
understanding of the needs and skills of this client group.
Financial Review
Policies on reserves
The Board of Trustees has examined the charity's requirements for reserves in light of the main risks
to the organisation. It has established a policy whereby the unrestricted furids not committed should be
three months of the expenditure. ReseNes needed to secure continuation of six months operating
should be approximately £500,000 and are currently held at £399,428
The level of free reserves is £399,428,. an increase of £14,018 from last year. The reserves we hold are
needed to 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 reseNes provide allow for the breathing space to
secure further funding or look at alternative ways of moving fonmard.
Principal fijnding sources and how expenditure in the year under review has supported the key
objectives of the charity.
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 existing members to seek
further education, training and employment, which will allow our organisation to recruit new members
from our waiting list. We would like to thank all our funders for their support over the past ￿e1ve
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 £1,166,875 (2024 £1,105,588) and expenditure of £1,152,857 (2024 £1,157,224)
resulting in a surplus of £14,018 (2024 deficit £51,636). The total free reserves at the year-end stand
at £399,428.
Share Capital
The company is limited by guarantee and therefore has no share capital.
Plans for Future Periods
Sacar intends to 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 Aspergerfs syndrome and ensuring that this client group receive
the skilled and specialised support they require.

SACAR
TRUSTEES, ANNUAL REPORT (INCORPORATING) DIRECTORS'S REPORTISTATEGIC
REPORT FOR THE YEAR ENDING 31 MARCH 2025 CONTINUED
The members of the Board of Trustees of the Charity during the year ending 31st March 2025 were..
Mr M O'Hara - resigned 21-10-24
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
Mr J Cassidy
Mrs J Rowland
Mr P Rowland
Mr K Ellison
D Crabtree
Mrs J Weale
Statement as to disclosure of inforniation to auditors
The trustees, in their capacity as directors, state 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 auditors 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 information.
Statement of Directors. and Trustees. Responsibilities
Charity Law and the Companies Acts require the Board, to prepare financial ststements 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 deficit 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 charity and
hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

SACAR
TRUSTEES, ANNUAL REPORT (INCORPORATING) DIRECTORS'S REPORTISTATEGIC
REPORT FOR THE YEAR ENDING 31 MARCH 2025 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 2008 relating to small companies.
J. Weale
Director and Trustee
6 October 2025

SACAR
INDEPENDENT AUDITOR'S REPORT
TO THE IVIEMBERS OF SACAR
Opinion
I have audited the accounts of SACAR (the -ChariW) for the year ended 31 March 2025 which comprise of the
statement of financial activities, the balsnce sheet, cash flow statement and notes to the accounts, 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 Stsndards, including Financial Reporting Standard
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 state of the Charity's affairs as at, 31 March 2025 and of its incoming
resources and application of resourTrs 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 Act 2006.
Basis for opinion
I conducted my audit in accordance with International Stsndards on Auditing (UK and Ireland) and applicable law.
My responsibilities under those standards are further described in the Auditorfs responsibilities for the audit of the
accounts section of my report_ l am independent of the Charity in accordan￿ with the ethical requirements that
are 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 ftjlfilled my other ethical responsibilities in accordance with these
requirements. I believe that the audit evidence I have obtained is sufficient and appropriate to provide a basis for
my opinion.
Conclusions relating to going concem
I have nothing to report in respect of the following matters in relation to which the ISAS (UK) require me to report
to you where:
the trustees. use of the going concem basis of accounting in the preparation of the accounts is not
appropriate., or
the trustees have not disclosed in the accounts any identified rnaterial uncertainties that may cast
signtficant doubt about the Charity's abilty to continue to adopt the going concern basis of accounting for
a period of at least t￿e1ve months from the date when the accounts are authorised for issue.
Other infomation
The trustees are responsible for the other information. The other infomiation comprises the infomation included in
the annual report other than the accounts and my auditorfs report thereon. My opinion on the accounts does not
cover the other information and, except to the extent otherwise explicitly slated in my report, I do not express any
form of assuran￿ conclusion thereon.
In connection with my audit of the accounts. my responsibility is to read the other infomation and, in doing so,
consider whether the other infomation is materially inconsistent with the accounts or my knowledge obtained in
the audit or otherwise appears to be rnaterially misstated. If l identify such material inconsistencies or apparent
material misststements, l am required to deterniine whether there is a material misstatement in the accounts or a
material misstatement of the other infomation. If, based on the work I have performed, I conclude that there is a
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 (incorporating the directors. report) for the financial year for
which the accounts are p￿pared is consistent with the accounts. and
the trustees, report (Incorporating the directors, report) have been prepared in accordan￿ with applicable
legal requirements.
Matters on which l am required to report by eX￿ptIon
In the light of the knowledge and understsnding of the Charity and its environment obtained in the course
of the audit, I have not identified material misstatements in the 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 tf. in my opinion..
adequate accounting records have not been kept or retums adequale for My audit have not been received
from branches not visited by me.,
the accounts are not in agreement with the accounting records and retums-
certain disclosures of trustees, remuneration specified by law are not made., or
I have not obtained all the infomation and explanations necessary for the purposes of my audit.
Responsibilitie5 of the trustees
As explained more fully in the trustees, responsibilities statement set out on pages 7 to 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 intemal control as they determine is necessary to enable the preparation of accounts that are free from
material misststement, whether due to fraud or error.
In p￿parIng the accounts, the trustees are responsible for assessing the Charity's ability to continue as a going
concem. disdosing, as applicable, matters related to going concern and using the going concem basis of
accounting unless the trustees etther intend to liquidate the Charity or to cease operations, or have no realistic
21ternatTve but to do so.
My responsibilities for the audit of the accounts
My objectives are to obtain reasonable assurance about whether the accounts as a whole are free from material
misstatement, whether due to fraud or error, and to issue an auditorfs report that includes my opinion. Reasonable
assurance is a high level of assuran￿ but is not a guarantee that an audit conducted in accordan￿ 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 accounts.
A further description of my responsibilities for the audit of the accounts is located on the Financial Reporting
Counctl's website at.. [www.frc.org.ukJauditorsresponsibilitiesl. This description forms part of my auditorfs report.
Use of my report
This report is made solely to the Charity'5 members, as a body, in accordan￿ with Chapter 3 of Part 16 of the
Companies Act 2006. My audit work has been undertaken so that I might state to the Charity's members those
matters l am required to state to them in an auditorfs report and forno 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 this report, or for the opinions I have fomied.
Andrew Parker
Senior Ststutory Auditor
6 October 2025
Andrew S Parker
Chartered Accountant and Statutory Auditor
16 Foundry Close
Halton
Lancaster
LA2 6FE

SACAR
STATEMENT OF FINANCIAL ACTIVITIES
INCLUDING INCOME AND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 31 MARCH 2025
Unrestricted
Funds
Restricted
Funds
Total
2025
Total
2024
Notes
Income from
Donations & Legacies
Interest received
Charitable Activities
Total Income
1,843
70,737
72,580
76,564
1094 293
1096 138
1094 293 1 029 123
1 166 875 1105 588
Expenditure on
Charitable Activities
Total Resources Expanded
1082 120
1 082 120
1 152 857 1 157 224
1 152 857 1 157224
Net Income/(Expense} for the year
Net movements in funds
Fund balances at 1 April 2024
Fund balances at 31 March 2025
14,018
385 410
399 428
14,018
385410
399 428
(51,636)
437 046
385 410
The statement of financial activities includes all gains and losses recognised in the year.
The statement 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 2025
2025
Notes
2024
Fixed assets
Tangible assets
375 348
375 392
Current Assets
Debtors
Cash at Bank and in hand
220,460
127 965
348,425
267,316
348,195
Creditors: amounts falling
due within one year
Net Current assets
Totsl assets less current liabilities
296 454
671,802
301 236
676,628
Creditors: amounts falling due
after more than one year
(272 374
399 428
385 410
Income Funds
Unrestricted Funds
Total Funds
399 428
399 428
385410
385 410
These accounts 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 6 October 2025
J Weale
Trustee
Company Registration No. 03973158
li

SACAR
STATEMENT OF CASH FLOWS
FOR THE YEAR ENDED 31 MARCH 2025
2025
2024
Net Movement in Funds
Surplusl(Defioit) for the year
Add back depreciation
Decre2sel(Increase) in Debtors
Increase/(Decrease) in Creditors
Net cashflow provided by {used in) operating activities
Cashflows from Investing Activities
Purchase of tangible fixed assets
Cashflow provided byl(used in) investing activities
14,018
10,609
46,856
(51,636)
8,496
(78,852}
156 883
Cashflows from Financing Activities
Loan advancedl(Repayment of borrowing)
Cashflows provided byl(used in) financing activities
{17 950)
Increasel{Decrease) in Cash and Cash Equivalents in year
174 833
12

SACAR
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 IVIARCH 2025
Accounting policies
SACAR is a private company limited by guarantee incorporated in England and Wales. The
registered office is Onward House, 2 Baptist Place, Bradford, BD12PS.
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 fttnctional currency of the Charity. 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 continue in operation81 existence for the foreseeable future.
Thus the Trustees continue to adopt the going concern basis of accounting in preparing the
accounts.
Charitable funds
Unrestricted funds are available for use at the discretion of the Trustees in furtherance of their
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 notes to the accounts.
Endowment 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 amounts can be measured reliably, and it is probable that income will be
received.
Cash donations are recognised on receipt. other donations are recognised once the Charity
has been notified ofthe donation unless performance conditions require deferral of the 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 at the fair value of the consideration received or receivable and
represents amounts receivable for goods and services provided in the 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 2025
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 incurred 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 life as follows-
Freehold propety
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 instruments
The Charity has elected to apply the provisions of Section 11 'Basic Financial Instruments, and
Section 12 '0ther Financial Instruments Issues, of FRS 102 to all of its financial instnJments.
Financial instruments are recognised 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
ststements, when there is a legally enforceable right to set off the recognised amounts and
there is an intention to settle on a net basis or to realise the asset and settle 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 future payments discounted at a market rate
of interest. Financial liabilities classified as payable within 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
liabilities. 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 liabilities 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 2025
Critical accounting estimates and judgements
In the application of the Charity's accounting policies, the Trustees are required to make
judgements, estimates and assumptions about the carying 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 fttture periods where the
revision affects both current and future periods.
Donations and legacies
Unrestricted
Funds
Restricted
Funds
Total
2025
Total
2024
Donations and Gifts
Grants detailed below
Gift Aid donation
1,843
5,000
65,737
6,843
65,737
10,729
65,736
Grants receivable for core activities:
NHS Bradford District CCG
Charitable activities- income
2025
2024
Attendance Fees
1 094 293 1 029 123
Charitable activities - expenditure
2025
2024
SeNice Level Agreements
940,000
946,428
Share of Support costs (see note 5a)
Share of Governance costs (see note 5a)
206,017
204,436
1 152 857 1 157224
Analysed by Fund
Unrestricted Funds
Restricted Funds
1,082,120 1,081,488
1 152857 1 157224
15

SACAR
NOTES TO THE FINANCIAL STATEMENTS CONTINUED
FOR THE YEAR ENDED 31 nAARCH 2025
Support and Governance Costs
Support
Costs
Governance
Costs
Total
2025
Total
2024
Rent & Rates
Light, Heat & Power
Repairs & Maintenance
92,194
48,927
9,992
958
111
25,986
10,609
92,194
48,927
9,992
958
111
25,986
10,609
97,458
49,858
12,607
1,182
103
26,850
8,496
(5,747)
7,809
4,397
1,423
Bank Fees
Interest Charges
Depreciation
Bad debts
Insurance
Cleaning
Sofvare and licences
Legal and professional
Audit
9,941
4,796
1,603
900
9,941
4,796
1,603
900
206 017
Tangible assets
212 786
210 796
Land and
Buildings
Plant &
Equipment
Total
Cost
At 1 April 2024
Additions
At 31 March 2025
424,788
38,084
462,872
424.788
473 437
Depreciation
At 1 April 2024
Charge for the year
At 31 March 2025
49,396
38,084
87,480
Net book value
At 31 March 2025
366 896
375 348
At 1 April 2024
375 392
375 392
The land and buildings have been funded by loans that are secured by legal charges-see note 9
Debtors
2025
2024
Amounts falling due within one year
Trade Debtors
Other Debtors
Prepayments
30,065
183,076
65,370
196,949
220 460
267 316
16

NOTES TO THE FINANCIAL STATEMENTS CONTINUED
FOR THE YEAR ENDED 31 MARCH 2025
SACAR
Creditors: amounts due within one year
2025
2024
Amounts falling due within one year
Bank Loans
Trade Creditors
Other Creditors
Accruals
Deferred Income
24,900
7,291
24,900
12,573
14,780
9,486
Creditors." amounts falling due after more than one year
2025
2024
Bank loans
272 374
291218
Amount payable within one year
Amount payable befween to five years
Amount payable over five years
24,900
87,841
184 533
297 274
24,900
96,141
195077
316118
The loans are secured by legal charges on the freehold land and buildings-see note 6.
The bank loans are repayable in monthly instalments. Interest is charged at 50/0 on one of the loans
and at 3.02 0/0 above the bank of England base rate on the other loan.
10
Auditorfs remuneration
2025
2024
Auditor's Renumeration
11
Trustees
None of the Trustees (or any persons connected with them) received any remuneration, expenses or
benefits from the Charity 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
haritable objects.
17

SACAR
NOTES TO THE FINANCIAL STATEMENTS CONTINUED
FOR THE YEAR ENDED 31 MARCH 2025
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..
2025
2024
Within one year
Be￿een bmo and five years
After five years
11,667
28,000
11,667
15
None adjusting post balance sheet events
On 13th May 2025 SACAR entered into a 10 year lease with an annual rental of £15,000 with a break
after 5 years. The first six months on the lease is rent free. Sacar will also pay a service charge of
£1,000 per annum for the first 5 years. This will then be increased by the amount equivalent to the
increase in the Retail Prices Index during the first five years of the Term.
16
Related parties and transactions
Sacar entered into a lease on behalf of Specialist Autism Services, a related organisation on, 1
September 2015. Sacar is responsible for the lease commitments. This commitment will end on 31
August 2025.
An agreement be￿een Sacar and Specialist Autism Services CIC (SAS) was set up on 1 De￿mber
2010. This agreement engages SAS to provide services, information, training, and support to adults
with autism. During the year Sacar provided funds of £940,000 (2024 £946,428) 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.
Rachael Memmott, Helen Hall, Janet Bean and Neil Barker Directors of SAS are involved in the day-
to-day management of Sacar and are related parties.
Mr K Ellison is a related party 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 service he receives is as per their local authority funding contract.
There are no separate or additional benefits received whilst attending the servi￿.
No related paty transactions are reported for 2025 (2024- none).
18