AUTISTIC SOCIETY GREATER MANCHESTER AREA FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024 Registered Charity No. 1089527 Company Registration No. 04326334
AUTISTIC SOCIETY GREATER MANCHESTER AREA INDEX PAGE NUMBER CONTENTS TRUSTEES ANNUAL REPORT INDEPENDENTEXAMINERS REPORT STATEMENT OF FINANCIAL ACTIVITIES io BALANCE SHE li STATEMENT OF CASH FLOWS 12-20 NOTES TO THE ACCOUNTS FOR MANAGEMENT PURPOSES ONLY 21 TRADITIONAL INCOME AND EXPENDITURE ACCOUNT
AUTISTIC SOCIETY GREATER MANCHESTER AREA Report of the trustees for the year ended 31" March 2024 The trustees present their annual directors, report and financial statements of the charity for the year ended 31, March 2024 which are also prepared to meet the requirements for a directors, report and accounts for Companies Act purposes. The financial statements comply with the Charities Act 2011, the Companies Act 2006, the Memorandurn and Articles of Association, and the Accounting and Reporting by Charities.. Statement of Recommended Practice a pplicable to charities prepa ring the ir acco unts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021 leffective I January 20191- Objective5 and activltles The purposes of the charity are to provide direct support for people with autistic spectrum conditions, and also support for their parents and carers. The mai n activities of the orga n isation a re the provision of., social and leisure grou p activities. An Information and Education Service One-to-one / Life Skil Is Coachi ng The trustees confirm that they have referred to the Charity Commission's guidance on public benefit when reviewi ng the Charity's aims a nd objectives, in planning future activities, and setting the policies for the year. The charity f urthers its charitable purposes for the publ ic benefit through worl<ing wi th and SLJPPOrting families and individuals who without us often would have nowhere else to turn. We provide direct SUPPOrt to fam ilies who may be having difficulties with statuto ry service5 or who, despite being d irectly affected by a disabil ity, would otherwise receive no support. ASGMA'S key activities, projects and services during the year are detailed below: Social and leisure activities include.. A Resource Centre with arts and craft room, gaming room and computer rooms Youth clubs Computer Gaming groups Activity social groups and excursiDns across Greater Manchester and beyond for both 10-18 year olds and adults iv) Providi nE Information and support via our Information Service incl uding: Atelephone and email service Information on ASC diagnosis Information on benefits and housing advice A range of family support services iv)
AUTISTIC SOCIETY GREATER MANCHESTER AREA Employment Support One-to-one / Life Sl(il1s Coaching sessions persona lised to meet the individua I's needs a nd covering areas such as.. I ndependent Livi ng Travel Health Ensuring our work delivers our alms Each year, we review our aims, looking at what is happening in our marketplace, as well as reviewing our achievements and outcomes over the past 12 months. Our aim5 are Set out on ourwebsite and in our newsletters. We remain a targeted charity for people affected by autism. Our trustee board is made up of people from a num ber of backgrou nds with a variety of sl<ills but who mostly have di rect cr i ndirect experience of people with autism; this ensures that we retain a focus on the needs of people with autism and continue to develop appropriate aims. The achievements of our various projects are regularly reviewed against their aims. A review of our achlevements and performance This year has seen the charity grow and extend our reach and impact. Changes the wider landscape such as the cost-of-living crisis and the cha I lenges of long waiting ti mes for a diagnosis of autism from statutory services has created both threats and DPPOrtunities, Throughout this period, we have worked hard to closely manage our running costs in order that we can maintain our services at an afforda ble leve l. Over the last 12 months we have developed and delivered new Services for employers through the provision of Workplace Needs Assessments and consultancy. Through this service we are able to support individua15 who are autistic to empowerthem to reach their potential in work by having the necessary reasona ble adjustments in place. Additiona I IV, this service su pports employers in the development of their understanding Df autism and enablingthem to identify the unique strengths and talents that autistic people bri ng to the workplace. Our core services have seen an increase in the numbers of individuals participating in them and some new activities, such as a regular gym group has been added to our offer. We are seeing a steady flow of referra Is to ou r services altho ugh some of these are for i ndividua Is with more complex needs. This is likely linked to the challenges experienced by individuals and families with accessing a diagnosis. As ever the staff team have risen to these challenges and welcomed new members whilst ensuring that their individual support needs are being met. There is without doubt more that we would l ike to do but recruiting new suppo rt Staff continues to be a chal lenge as a result of the highlv competitive recru itment envi ronment in the health and socia I care sector. The main achievements during the year include the following.. Record attendances at many group activities,
AUTISTIC SOCIETY GREATER MANCHESTER AREA 4,811 attendances at group activities. 1,693 hours on one-to-one support delivered. Significant fundra i5ing success. Approx, 5,000 enquirie5 to our Help and Advice service. Financial Review We continue to operate within an evolving social care marl<et whereby grants a nd bloclc fund ing are reducing year on year, and we are increasi ngly relia nt on contracts and i ndividual budgets,. the latter however are also being reduced and a number of our members who have previously received direct funding have had it withdrawn. Income is just slightly above the previous year. Grants and local authority funding fell by 3Yo in the financial year. This reflectsthat it Is becoming increasingly difficult to obtain such funding. Our income f rom group activities increased by 26h i n the year because of extra activities put on, a n increase in those attending and a rise in prices. Earnings from providing individual support 3150 increased by 13Yo and membership fees by 41Yo in the period. Donations, fundraising and gift aid income fell to £14k as there were no large one-off donations as in the previous year. Staffing costs were higher tha n last year, with most of the increase reflecting an increase in support worl<er costs beca use of increasing the n u mber of activitie5 on offer as wel l as the numbers attending those activities. Energy costs were nearly double that of the previous year and were consistent with the surge i n uti lity costs expe rienced by al l as a result of a period of high inflation and the war in tho Ukraine. There was a small deficit in the year because income was lower than anticipated through a delay in receivi ng gra nt funds a nd a reductio n in donations and fundraising income received. Qur net assets were £ 1471( a Ilowi ng the trustees conti nue to believe in ASGMA'S lo ng term via bility. Our priority continues to be to make the organi52tion more self-sufficient and sustainable by focusing on fundraising and developing new ways of Supporting individuals with their own budgets, so as to provide a fuller range of services, For further information on this please see below under Plans for Future Periods. Given the progre55 made since the pandemic, our trustees are confident that we will remain a stable organisation and a good going concern. Investment powers and policy The trustees, having regard to the l iq u idity requirements of operating the cha rity, have kept avai lable funds in i nterest-bea ring deposit accou nts. Reserves policy and golng concern The balance held in unrestricted reserves on 31" March 2024 was £33,155 of which £29,257 are free reserves, after allowing for designated f u nds and funds tied up in tangible f ixed assets. The trustees aim to maintai n designated reserves within unrestricted fu nds at a level which equates to a minimum of three months with a target of six months of unrestricted charitable expenditure.
AUTISTIC SOCIETY GREATER MANCHESTER AREA The trustees conside r that this level wi I I provide suff icient funds to respond to appl ications for gra nts and ensure that support and governance costs are covered. The Ch3 rity's main so urce of i ncome is grants and fees. The trustees consider that it IS appropriate to prepare the accounts on a going concern basis and, consequently, the accounts do not include anv adjustments that would be necessary if these source5 of income should cease, Rlsk management The trustees pe riodica Ily conduct review5 of the major risks to wh ich the charity is exposed a nd ensure that systems are in place to mitigate those risl<s. Specific risk assessment protocols have been developed with staff to address the new risks associated with the pandemic. P13ns for Future Periods Plans for the next three to five years developed in the previous financial year remain in place. Some of these include.. Increasing referrals and take-up of services Increasing unrestricted f undi ng, pa rticularly through fund-ra ising activities and donations Aiming for a balanced budget Developi ng pa rtnerships with other bodies with 3 n interest a nd involvement in the provision of care for people with ASC. Working with employers, schools a nd public a uthorities to develop awareness of autistic conditions and promote our commercial services offer Continue to grow our social media presence and extend our reach It has been gratifyi ng to see our activities bei ng full to ca pacity and moving f orwa rd we wil I now seek to explore further areas for development. In orderto expand our services further there is now a need to recru it more staff, This is challengi ng within the cu rrent labour marl<et, but it is hoped that once this is achieved we will be able to offer more service5 and supportfor people with ASC and their families/carers. Structure, Eovernance and management ASGMA is a company limited by guarantee and governed by its Memorandum and Articles of Association dated 21st November 2001. It is registered as a charity with the Charity Commission and is constituted under a trust deed dated 28 November 2001. In the event of the company being wound up, members are required to contribute an amount not exceeding £1. Appointment of trustees As set out in the Articles of Association one-third of the trustees a re subject to reti rement each year, selected on the basis of their length of service since being elected or re-elected. Reti ring Trustees or New Trustees may be elected annually by the members of the charitable company attending the Annual General meeting.
AUTISTIC SOCIETY GREATER MANCHESTER AREA Trustee inductlon and trainlng Ma ny of the current trustees are relatively new to the organisation. New trustees a re invited and encouraged to meet with staff and spend some time in the ASGMA officesto familiarise themselves with the worl< of the charity a nd the context within which it operates, and further traini ng is under consideration, Organisation The board of trustees administers the charity and normally meets monthly. A Senior Management Team is appointed by the trustees to manage the day-to-day operations of the charity. Related partie5 and co-operation with other organisation5 None of the trustees receive remuneration or other benefit from their work with the charity. Any connection between a trustee or senior manager with any service providers must be disclosed to the full b02rd of trustees in the same way as any other contractual relationship with a related party, In the current year no such related party transactions were reported. Reference and administrative information Charity Name.. Autistic Society Greater Manchester Area IASGMAI Operating Name: l AM Celebrating Autism in Greater Manchester Charity Number.. 1089527 Company Registration Number,. 04326334 Dlrectors and trustees The directors of the cha ritable company (the charity) are its trustees fo r the pu rpose of cha rity law. The trustees and officers serving during the year and since the year end were as follows.. Key management personnel: Trustees and Directors Mr. Wesley Auden Chair Dr. Debra Bradlev Prof. Helen Lavi Ile Mrs. Claire Smith Mr. RobertJohnson Mr. David Smith Mr. Toby Smith Mr. Isaadore Dzuranyama Dr. William Davies Iresigned June 20231 Iresigned February 20241 Treasurer (appointed November 2023} Senior Management Team Helen Boden CEO N icl< Foster Sarah Sheridan I" April 2023- 31" May 2024 I"June 2024 onwards Finance Manager CEO
AUT15TIC SOCIETY GREATER MANCHESTER AREA Registered Off ice 1114 Chester Road Stretford Manchester M32 OHL Independent Examiners Community Accountancy Service Limited The Grange Pilgrim Drive Beswick Manchester MII 3TQ Bankers Ba rclays Ba n l< plc 51 Mosley Street Manchester M4 ILE Charity Bank Fosse House 182 High Street Tonbridge TN9 IBE U nited Trust Ban1< One Ropemaker Street London EC2Y 9AW Lloyds Bank Ariel House 2138 Coventry Road Sheldon B26 3JW
AUTISTIC SOCIETY GREATER MANCHESTER AREA Trustees responsibilities In relation to the financial statements The charity trustees (who are also the directors of ASGMA for the purposes of company lawl are re5pon5ible for preparing a trustees, a nn ual report a nd fina ncia I statements in accorda nce with pplicable law and United Kingdom Accounting Standards (United l<ingdom Generally Accepted Accounting Practice). Company law requires the charity trustees to prepare fina nci21 statements for each year which give a true a nd fai r view of the state of affa irs of the cha ritable com pa ny and of the incoming resources a nd appl icatio n of resources, including the i ncome and expend iture, of the cha ritable ccmpany for that period. In prepari ng the fina ncial statements, the trustees are requi red to.. Select suitable accounting principles and then apply them consistently,. Observe the methods and principles in the applicable Charities SORP,. Make judgments and estimates that are reasonable and prudent; State whether a ppl icable accounti ng standa rds h3ve been fol lowed, subject to any material depa rtures that m ust be disclosed and explained in the fina ncial statements,. Prepare the financial statements on a going concern basis unless it is appropriate to presume that the charity will continue in business. The trustees are responsible for keepi ng proper accounting records that disclose with reasona ble accuracy at any time the financial position of the charity and to enable them to ensure that the financial Statements camply with the Companies Act 20U6. They are a150 responsible for safeguarding the assets of the charity and talcing reasonable steps for the prevention and detection of fra ud and other irregularities. Byord roft board of trustees Wesley Auden Chair Date: 23, September 2024
Independent examiner's report to the trustees of AUTISTIC SOCIETY GREATER MANCHESTER AREA st I report on the accounts of the company for the year elided 31 March 2024, wliich are set out on pages 9 to 20. Respective responsibilities of trustees and examiner The trustees (who are also the directors of the conipany for the pury)oses of company law) are responsible for the preparation of the ciccounts. The trustees coiisider tliat an audit is not required for this year under section 144(2) of tlie Charities Act 2011 (the 201 l Act) and that an independent exni1]at10n is needed. The charity is required by company law to prepare accrLied accounts and l qiialified to undertake the examination by being a qualified member of The Association of Cliartered Certified Accountants. Having satisfied myself that the charity is iiot subject to audit under company law and is eligible for indcpeiideiit examination, it is my responsibility to: examine the accounts under section 145 of thc 2011 Act ' to follow the procedures laid down in the general Directions given by tlie Charity Commissioii widei sectioii 145(b) of the 201 l Act. and to state whether particul matters have Come to my attention. Basis ot. independent examiner's report My examinatioii was carried oiit in accordanc¢ with the general Directions given by the Charity Commission. examinatioii iiicliides a review of tlie accounting rcoords kept by the charity and a COEnparison of the accounts presentcd with those records. It also includes consideration of ally luSUal items or disclosures iii the accounts> (ond seelcing cxplanatioiis liom you as Inistees concerning c2ny such mcltters. The proccdiwes undertalcen do not provide all the evkdence that would be required in an aLidit and consequently no opinion is given as to wliether the accounts present a 'trL]e and Fair view, and the report is limited I'o those matters set out in the stc2tenicnt below, IndLpend¢nt examiner's Statement In coi]nectkDn with my exaininatioii, no Matter has come to my attention.. ( l ) which gives Jnc reasoii£tble cause to believe that in any inaterial respect the requirements to Iceep accoiiiiting records iii accordanLe with section 3 86 of the COPanieS Act 2006. to prepare acLoLmts which accord with the accounting records, comply with tlie accounting reqiiirements of sectioii 396 of the Companies Act 2006, , ]d with the methods and principles of the Statement of Recommended Praclice: Accounting and Reporting by Charities have not been met. or (2) lo wliicli, in iny opinion, atteiition should be drawn in order to enable a proper understanding of the ciccoiints lo be reached, A.LI.,, AM King FCCA Cominimily Accountancy Service Ltd Tlie Grange, Pilgrim Drive, Beswiclo, M£llichester, Ml13TQ Date: 23, September 2024
AUTISTIC SOCIETY GREATER MANCHESTER AREA STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 Income a Includln Account Total Funds Total Funds Year Erndad 31 March Year Endèd 31 2024 March 2023 Unre8tricled Rgslrlclad Funds Funds Further Datalls Income from,. Donations and I8¢1&$ Charitable Activib-es Other Trading Activities Other Income Investment Income Total 4,591 182,250 5,022 4,591 290,005 5,022 33,635 260,818 2,000 435 588 297,474 141 107,75S fj,878 193.741 1,878 301,496 107,755 Expendlturè on.. Charitablè Activitie5 Total 202,589 202,589 107,201 107,201 309,790 309,790 282,171 282,171 Nèt incomgllèxpondlturel 18,8481 554 18,2941 15,303 Transfers betbveen funds Net movernent In funds 18,8481 554 18,2941 15,303 Reconciliation of funds Total funds bioughl forward Total funds carried forward 1161 1161 155,003 146,155 155,(K13 146,709 139,700 155.003 554 Thè statem8nt ol financlal aolivities includes all gains and IDsses recognised in the year All income and expenditure derive frorn continu1ng activities. The not?$ on pages 12 tts 20 form part of these accoun{5.
AUTISTIC SOCIEfY GREATER MANCHESTER AREA 10 BALANC MARCH 2024 Compally Reglstratlon Numbor.. 04326334 2024 2023 Notes Flxgd assgts: Tangible assets Total fixed assets 3,898 3,898 2,081 2,081 Curmnt assets.. Debtors Cash at Bank & in Hand Total current asset5 35,371 186,900 222,271 31,913 207,861 239,774 Llabllltigs.. Creditors.. Amoun15 falling du8 wthin Dnè yèar 79,460 86,852 Nat Gufrant assets or liabilities 142,811 152,922 Total assots less CLJrrenl liabilities 146,709 155,003 Total net assets or liabilities 146,709 155,003 The fund8 of the ¢harlty: Rostricted income fund5 554 Unrestrlcted income funds 146,155 155,003 Total charityfulld5 146,709 155,D03 Forthe period in question the company was enritled ro the exemption conferred by selon 477 ol the Companies Act 2006, and that no notice has bÈÈn deposited under section 476 in relètlDn to Its accounts lorthe finan¢i31 year,. and the director5 acknowledge their responsibilitie5 for.. omplying with the requir&tNent5 of the Companles Act 2006 with respptt to accountlng record5 and the preparation of accounts. These accounts have been prepared in accordènce with the provlsions appIlble io ¢ompanles subjecl to the 5rnall coMp3nies' regime. Approved by the trustee5 on 23rd Sopternber 2024. Wesley Auden Chalr The notes on pages 12 to 20 form psrt of these accounts,
AUTISTICSOCIETY GREATER MANCHESTER AREA 11 Slaternent of Cash Flows for the year ending 31 March 2D24 Year Ended Year Ended 31 March 31 March 2024 2023 Recontlllatlon of net movement In lunds to nei cash )low from oper¥tlng a¢tlvttles Net movement in funds Add back depreciation DEduct investment incom Decreasellincrea5el in debtor5 Increaselldecreasel in credltors 18,2941 1,215 11,8781 13,4581 17,3921 15,303 770 15881 565 12231 Net cash used in operating activlties Cash flows from inveelmsnt actlvltlès.. Interest Purchase ol fixed a8tS 119,8D71 15,827 1,878 13,0321 588 Nèt cash provldod by lllvo$ting a¢tivities 1,1541 588 Incroaselldecreasel in cagh and ¢agh equivalents during the year 120,9611 16,415 Ca8h and CAsh equivalents broughl forward 207,861 191,446 Cash and cash oqulvalènts carrled forwgrd 188,900 207,861
AUTISTIC SOCIETY GREATER MANCHESTER AREA 12 Notss to the accounts I. AccoL4ntinB policie5 lal Basls of preparatlon and assessmenl ol going concern The accounts IFln8nclal 5tatement51 have been prepared under the hlstorlcal cost convention with item5 recognised at C05t or transaction value unless otherwise stated in the r&l&vant notes to these account5. The financial ststements have been prepared in accordance with the St8ternent of Recommended Practice.. Accounting and Reporting by Charliles preparin8 thelr accounts In accordance with the FinHnti81 Reportlng Standard applicable in the Ul< and Republic of reland IFRS 1021 issued on 1st january 2019 and the Financi31 Rèportlng siandard Bppllcable in the Unitèd Klngdom and Republlc Df Ireland IFRS 1021 and the Charities Act 2DII. The charity con5tltutÈs a publlc beneflt entlty as d&fined by FRS 102, The trustees consider that there a no material uncertainties 8bout th& charlty's ablllty to cantinue as a going concern, Ibl Funds structure Restricted lund5 are funds which are to be used in accordance with specific restrictlDns Imposed by the donor or trust deed, There are 9 restricted funds. UnrEstrlcted Income fund5 comprise those funds whlch the trustees are IrÈe to use for any purpose in furtherance of the charitable object5. Unrestricted funds include deslgnated funds where the Érustees, at thelr d15cretion, have created a fund for a spe¢lflt purpose. Further details fpf each fund are dlstlosed In note 16. Icl Illuime reco6nltlon All income 15 recogni5ed once the charity has entltlèrnent to the Income, it is probable rhat the income will be received and the amount of income recÈivable can be measured reliablv. Donatlons are recognised when the charity has been notified in writing of both the amount and settlement date. In the event that a donation is Subjel0 condltion5 that require a level of performance before the charity 15 entitled to the funds, the income is deferred and not recoEnisÈd until either thDse conditions are fully met, orthe fulfilment of those condition5 is whDlly withln the control of the charity and il is probable that those conditions will be fulfilled In the reporting period. Interest on funds held on deposit is included when receivable and the amount can be measured rellably bythe charity,, th15 is normally upon notlflcatlon of the interest P3id or payable by the bank. Dividends are recognised once the dividend has been declared and notiflcation h35 been recelved of the dlvldend due, Idl Expendlture Re¢oÈnltlon Liabilities are recognised a5 expenditure as soon as there is a legal Dr ¢onstructlve obligation committing the charity to that expenditure, it is probable that settlement will be requirÈd and the amDUnt of the obllgatlDn can bp measured All expenditure is atcountod for on an accrua15 basis. All expenses including support costs and governance costs are allocated or apportioned tothe applicable expenditure hoadings. For more inlormatlon Dn thi5 attribution reler to note In below. lel Irrecoverable VAT Irreccverable VAT15 charged agllnst the expenditure heading for which it was incurred. If) Allo¢atlon of support ?rd govemance cost5 Support Costs havè been allocated betw@en governance costs and other SUPPDrt costs. Governance costs comprise 311 costs involving the public accountability of the charity and its compliance with regulation and good practice. These costs include costs rèlated to independent examination 3nd legal fees together with an apportionment of overhead and support COSt5. GovernJn¢e costs and support CDSt5 relatlng to charitable aetivlties have been apportioned based on type ol expense. The allocation ol support and governance costs 15 an31ysed in note 9. Igl Costs of raisirÉg fvnds The costs of ralslng funds consists of fundraising activities, advert15ing and activltles. Ihl Chariiable Attlvltles Costs of charitabl¢ acrlvltle5 Include 8overnallce costs and an apportionment of support costs as shown in note 7.
AUT15TIC SOCIETY GREATER MANCHESTER AREA 13 Notes to the accounts 111 Tanqlble lixed assets 4nd depreciation All assets are caplt311sed and valupd ai historlcal cost. Depreclatlon is charged on the following Motor Vehicles Offlce Furnlture Office Equipment Offlce Renovatlons 25% of cost 15% 01 cost 20Yo of cost ramaining term ol lease or 15¥0 of CDSI, whlchover Is the shorter period 111 Reallsed 8alns and losses All galns and losses are taken to the Statement ol Financial Artivlties as they arise. Reallsed gain5 and1055es on inwe5tments are calculated as the difference between sales proceeds and their openlng carrying value or thelr purchase value il acquired subsequent to the first d8y of the financial year. Unrealised gains and losses are calculated 3$ the difference between the falr value at the year end and their varying value. Realised and unrealised investment gains 8nd1055es aré combined In the Statement of Financial Activities. 11() Penslors Under auto-enrolment legislation the company b&carne Ilable to operate auto-enrolment from its staging date of 1st February 2017. After postponemÈnt in accordance wlth provislons of the legislation auto-enrolment becarne oper31ion31 on 1st May 2Q117. A new pension scheme was opened wlih Avlwa for thls purpose. Staff pay the government minimum in force at the time and the company make5 an employer contribution of 6%, followingthe contribution rate already in place fDr the existing stakeholder schemes. Existing pension 5chÉmes met auto-enrolment crit2ria and staff already In the scheme5 were offèred the option of remaining in thern or transferring to the now scheme. 111 Delrtor5 Trade and other debtors are recoenised at the seti.lement amount due after any trade discount offpred. Prepayments are valued at the amount prepald net of any trade discounts due. Iml Credltors and provisions (dItOrS and provision5 arè recDgnlsed where the charity has a present obligation resulting from a p35t event that will probablv result in the transfer of fund5 to a thlrd party and the amount due to s&ttle the obllgatlon can be measured or estimated reliably. Credltors and provi5ion5 are norThally recognised at their sottlement amount after allowlng for Jny trade discounts due. 2. Relate(I party transactions and trus190s' axpenses alld r&munorallon The trustees all 8ive freely their time and expertise without any form ol remuneration or other benefit IN cash or kind 12023.. £nill. Expenses pald tD the trustees In the yeartotalled £nil12023., £nill. 3. Donatlons and Legacie5 Unrestricted Restricted Total Fun(l$ Total Funds Year Ellded Year Ended Year Ended 31 March 31 March 31 March 2024 2024 2023 Year Ended 31 March 2024 Donations Gift Aid 4,314 277 4,591 4,S14 277 4,591 33,229 406 33,635 Previous reporting period Unr•strlctgd Restrfctsd Total Funds Ye&r Ended Ygar Ended 31 March 31 March 2023 2023 Year Ended 31 Martth 2023 Donations Gift Aid 33,229 406 33,635 33,229 408 33,635
AUTISTIC SOCIETY GREATER MANCHESTER AREA 14 Notes to ihe accounts 4. Incomg Irom charltabla activltltts Unrostrlcled R&strl¢tgd Total Funds Total Furnd5 Yeai Ended Year Ended Year Ended 31 March 31 March 31 March 2024 2024 2023 Year Ended 31 March 2024 Activity Fee3 10-18 Activlties Individual Support AEtlvlty Fees 18+ Activitl¢s Fundraising and Events Income Membership sub8crlptions Unrestricted grants. Garfield Weston Edward Goslllng Foundation Restricted grants.. BBC Childwn in Need Bolton Council Aullsm ScKi81 Group Bolton CVS Bolton CVS AdLJIts Project Salford Airnlng High Skelttsn Bounty Morrison's Foundation Peter Kershaw Trust Zochtsnis Charitable Trust Trafford Housing Tru81 Re(xvery Fund 11,065 46,441 91,201 9,099 2,777 11,065 46,441 91,201 9,099 2,777 6,714 41,036 74,577 3,139 2,003 15,834 5,833 15,834 5,833 20,000 4,168 33,081 16,104 2,048 560 15,824 638 33,081 16,104 2,048 560 15,824 638 32.775 12,788 908 1,940 15,000 250 1,020 2,500 30,000 12,000 260,816 500 5DO 30,000 9,000 290,005 30,OOQ 9,000 107.755 182,250 Previou5 reporting period Ur)rastrlctgd Rostricted Total Funds Ygar Endod Year Ended 31 March 31 March 2023 2Q23 Year Ended 31 March 2023 Activity Fees 10-18 Activities Individual Suppart Activity Fees 18+ Activitie5 Fundraising and Events Income Membership subscriptions GarNeld INeston E(hYard Gostling Foundation BBC Children in Need Bolton Council Autism Social Group Bolton CVS Bolton CVS Adults Project Salford Aimlng High Skelton Bounty Morri50n's Foundgtion Potèr KehaW Trugl ZDchonis Charitable Trust Trafford Housing Truyt Recov8ry Fund 6,714 41,036 74,577 3,139 2,003 20,000 4,166 6,714 41,036 74,577 3,139 2,003 20,000 4,166 32,775 12,788 908 1,940 15,QOD 25D 1,020 2,500 30,000 12,000 260,8J6 32,775 12,788 908 1,940 15,000 250 1,020 2,500 30,000 12,000 109,181 151,635
AUTISTIC SOCIEtY GREATER MANCHESTER AREA 15 Notes to the accounts 5. Income from Other Trading Activitie5 Unrestrict•d Restrlcted Total Funds Totsl Funds Year Endèd Yèar Ended Year Endod 31 March 31 March 31 MarGh 2Q24 2024 2023 Year Endèd 31 March 2024 Con5ullan¢y & Training Income Rgn131 Incorn8 4,172 850 5,D22 4,172 850 5,022 1,500 500 2.000 Previou5 reporting pÈrlod UnrtrICted Restricted Total Funds Yèar Ended Year Ended 31 March 31 March 2023 2023 Year Enéad 31 March 2023 Consultancy & Training 1num8 Rontal InGome 1,50D 500 2,000 1,500 500 2,000 S. Expendlture Autlsm Support Servlc&s Year Ended Year Ended 31 March 31 March 2024 2023 Expendlture on charitable activities.. Employment Costs 225,670 325 9,913 686 288 958 693 349 1,898 2D1 3,509 8,448 361 6,695 6,097 3.275 17,719 2,963 7,249 5,278 1,215 309,790 225,670 325 9,913 686 268 958 693 349 7,898 201 3,509 8,448 361 6,695 8,097 3,275 17,719 2,963 7,249 5,278 1,215 309,790 208,730 85 9.157 406 269 Activltles Costs Bank Ch3rges Training Rocruitm@nt Minor Equipment Travel Bad Debts Repaiis 8nd Mainlenance Heat, Light & Water Subscrlptions & Licences IT Maintenance Cleaning Tglephone Rent & Rates Insurance Govemance and Support Costs Post, Printing & StstionEry Depreciatlon 912 1,D45 6,825 355 8,580 4,470 329 5,67f 6,176 2,828 16,152 2,679 4,003 2,723 770 282,171 UnrEStrScted fund5 Restricted funds 202,589 107,201 309,790 171,130 111,D41 282,171 7. Analysis of expenditure on charitable actlvltles As per note 5. 8. Allocatlon of governance and support Costs The bre31<down ol support costs and how these were allocatèd between governance and other support costs is shown b&low'. Goneral Support Governan¢e 1,324 Total 2024 88sis ol apportlonment 1,324 type of expense 396 type of exponse 1,6g3 type of eypèn58 2,468 type of expense 1,368 type ol expense 7,249 Accountancy Fees Pension Adminisirauon Charges Consultancy & Professional Fees Hèalth & Safely HR Support 296 1,693 2,468 1,368 5,925 1,324
AUTISTIC SOCIETY GREATER MANCHESTER AREA 16 Notes to the accoynls 9. Allo¢ation of governance and support Costs Prevlous reportlng perlod General Suppofl Governance 1,260 Total 2023 Basis ol apportionment 1,260 type of oxpttnse 48 type of exp8nse 2,695 type of expens8 4,003 Accountan¢y Fees ConsultanGy & Profèssional Fees HR Support 48 2,695 2,743 1,260 10. An81ysls of staff costs Year Ended Year Ended 31 Mar¢h 31 March 2024 2023 Wages and Salaries Holiday Pay Accrual Social Security Costs PenBion Costs 206,773 1,821 8,718 8,358 225,670 194,668 2,271 4,931 8,882 208,730 Chariiable activities Support costs 225,670 208,730 225,670 208,730 The average numberof ernployees during the year was 18, FTE 8.31 Ipr8vious year. 20, FTE 7 41. rhe charfly con8lderg Its key management personnel comprises the trustees and Senior Management Te8rn. The lolx employment bonefits, including employer pensiDn contrlbutlons of thè l<ey management personnel15enior management team were £47,584 (previous year." £43,221) No employees have benefits in excess of £60,DOO Ipr8ViOUS year.. none). 11. Independelll Examiner Fees Year Ended Year Ended 31 March 31 March 2024 2023 Indep¢ndenl &Y8min8llon fees 1,824 1,324 1,260 1,260
AUTISTIC SOCIETY GREATER MANCHESTER AREA 17 Notes to the accounts 12, Tanglble Flxed Assets Office OFIIcè Rgnovatlon8 Motor Vehi¢1g$ Equlpment and Furnituro Total Cost Al 1 Aprll 2023 Additions At 31 March 2024 13,289 14,253 2,614 16,867 29,098 418 29,516 56,640 3,032 59,672 13,289 Depreclatlon AL 1 April 2023 Charge for Year At 31 March 2024 13,289 12.446 1,162 13,608 28,824 53 28,877 54,559 1,215 55,774 13,289 NET BOOK VALUE At 31 March 2024 At 31 M8r¢h 2023 3,259 1,807 639 274 3,898 2,081 13. Analysls of debtor5 2024 2023 DebtDf5 Prep8ympnts 27,866 7,505 35,371 24,003 7,910 31.913 Debtors and prepayments related to rÈstrlcted fL4nd5 £8,29012023,. £8,266), and unrestricted funds £27,08112023,' £23,647) J4. Cxeditors.. amounts lallln8 due wlihln one year 2024 2023 Creditors Short-term mtnpensated absencBS Ihollday payl Other credllor8 and accruals Deferred income Taxatson and social SEcurity costs 18,613 4,092 16,781 37,075 2,899 79,460 19,516 2,271 15,830 45,903 3,332 86.852
AUTISTICSOCIETY GREATER MANCHESTER AREA 18 Notes to the accounts 15. DeferTtrd Income Deferred income comprises membership lees and grants fftcelved in advance Balance 88 at l April 2023 Arnounl r8leased to income earned from charitable activities Amount deferred in year Balance a131 March 2024 45,903 14S,9031 37,075 37,075 16. Analygi5 of charltablo funds Analys15 ol mov9mBnts in unre$triclgd funds Balance at 1 April 2023 Inttf)mlng Resour¢ey Rgsour¢68 Expèndod Balance at 31 March 2024 Trarnsf8r8 General Fund Designated Fund 45,003 110,000 155,003 193,741 1202,5891 13.0001 3,000 33,155 113,000 146,155 193,741 1202,5891 Pr8vitsu8 reporting period Balancg al I April 2022 In¢omlng Resource$ Resources Expondgd Balance at 31 March 2023 Translbr8 General Fund Designated Fund 33,840 104,000 137,840 188,293 1171,1301 16,0001 8,000 45,003 110,000 155,003 188,293 1171,1301 Name of unraslrlcted fund: General Fund Designated Fund De5criptlon, naturo purpose of tho fund The flee reserves after allomng for all designated funds For redundsncy provision 8nd winding up costs in th8 èvènt ol the closurs of the organlsation or Sevore ¢utbacks in funding.
AUT15flC SOCIETY GREATER MANCHESTER AREA 19 Note5 to the accounts 16. Analysi5 of charitable funds Analysis of movementg in rgslrlctgd funds Balance at 1 April 2023 Incoming R8sourc Resources Expended Bolance at 31 March 2024 Transfers Bolton Counal Autism Social Group Bolton CVS Bolton CVS Adults Pioject Salford Aimlng High Skellon Bounty Peter Kershaw Trust Trafford H(>using TrLJSt Recovery Fund B8C Childrgn in Need Zochonis Ch8rit8bl8 Trust 16,104 2,048 560 15,824 638 500 9,OOD 33,081 30,000 107,755 116,1041 12,0481 15601 115.8241 1841 15001 19,0001 133,0811 130,0001 1107,2D11 554 5S4 Previous reporting period Balance Bl 1 Aprll 2022 Incoming Resources Resources Expgndad Balance al 31 March 2023 Transfers Bolton Coun¢ll Autism Soasi Group 8olton CVS Bolton CVS Adults Project Salford Aiming High Skelton Bounty Morrlson's Foundation Petèr Kershaw Trust Trafford Housing Trust R8eov•ry Fund BBC Children in Need Pilot Project Fund Zochonis Charitabl8 Trust 12,788 908 1,940 15,000 250 1,D20 2,500 12,000 32,775 112,7881 9081 11,9401 115,0001 12501 11,02DI 12,5001 112,0001 132,7751 11,8601 130,0001 1111,IM11 1,86D 30,000 109,181 1,860
AUT15TICSOCIETY GREATER MANCHESTER AREA 20 Notes lo the accounts 16. Analysls of charttsble fund5 Icontinuedl Purpose5 of restricted fund5 Bolton Council Autism Social Group Bolton CVS Bolton CV5 Adults Project Salford Aiming Hlgh Sl<elton Bounty Peter Ker5haw Trust Trafford Houslng Trust Recovery Fund BBC Childven in Need Zochonis Charilable Trust for adult support In Bolton for the Bolton adults group for the Adults Project for Youth Clubs and activltles in Sglford for c8Pltal equipmènt. Tho balarn on this fund represents future depwi8lion for youth groups for youth groups for salary costs for inlorrnalitsn and Family Support Service5 17. Analys1$ ol ngt a88el& befv4e&n lunds Unrestricted lunds Designated funds Rostrictad funds Total 2024 Tangible fixed assets Cash at bank and in hand othei net current assetsllliabilitiesl Total 3.898 62,734 133,4771 33,155 3,898 186,gOD 144,0891 14e,709 113,000 11,166 110,612 554 113,000 Previous r8POrtlng period Unrestricted fund8 Designated lunds Rèstrlctèd funds Total 2023 Tangible fixed assets Cash at bank and in hand other net crrent YS58tsllliabllitiesl Total 2,D81 81,817 138,8951 45,003 2,081 207,861 154,9391 155,003 110,000 16,D44 116,0441 110,000 18. Operating Lease CommltmeTrt$ The charity's total future minimum lease paympnts under non-cancellable Dperating leases is as follows.. 2024 2023 Less than one year One to five years 1,578 6.179 7,757
AUTISTIC SOCIETY GREATER MANCHESTER AREA 21 Income and Expenditure Account Year Ended Year Ended 31 March 31 March 2024 2023 Income Donations GiftAid Other Income Investment Income Attivity Fees 10-18 Activities Individual Support Attivity Fees 18+ Actlvities Fundraising and Events Income Membership subscription5 Consultancy & Training Income Rental Income Unrestricted grant5'. Garfield Weston Edward Gostling Foundation Restricted grant5'. BBC Children In Nèed Bolton Council Autism Social Group Bolton CVS Bolton CVS Adults Projoct Salford Aimin8 High Skelton Bountv Morrison's Foundation Peter Kershaw Trust Zochonis Ch2rltable Trust Trafford Housing Trust Recovery Fund Total Income 4,314 277 33,229 406 435 588 8,714 41,036 74,S77 3,139 2,003 1,500 500 1,878 11,065 46,441 91,201 9,099 2,777 4,172 850 15,834 5,833 20,000 4,166 33.081 16,104 2,048 560 15,824 638 32,775 12,788 908 1,940 15,000 250 1,020 2,500 30,000 12,000 297,474 500 30,000 9,000 301,496 Expenditure Employment Costs Fundralslng 3Ctivities Artivities C05ts Bank Charges Publicity Training Recruitment Minor Equipment Travel Bad Debts Repairs and Maintenance Heat, Light & Water Subscriptions & Licences IT Maintenance Cleaning Telephone Rent & Rates Insurance Governance and support Costs Post, Printing & Stationery Depreci8tion Total Expenditure 225,670 325 9,913 686 288 958 693 349 7,898 201 3,509 8,448 361 6,695 6,097 3,275 17,719 2,963 7,249 5,278 1,215 309,790 208,730 85 9,157 406 269 912 1,045 6,825 355 8,580 4,470 329 5,677 6,178 2,828 16,152 2,67g 4,003 2,723 770 282.171 5urplus/ldeflclt for yearl 18,2941 15,303