REGISTERED COMPANY NUMBER: 04381722 (England and Wales) REGISTERED CHARITY NUMBER: 1092083 A4 A COMPANY LIMITED BY GUARANTEE TRUSTEES, REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 NE 2024
A4U
CONTENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2024
| Page | ||
|---|---|---|
| Reference and Administrative Details | 1 | |
| Trustees' Report | 2 | 2 to11 |
| Independent Examiner's Report | 12 | |
| Statement of Financial Activities | 13 | |
| Statement of Financial Position | 14 | |
| Notes to the Financial Statements | 15 | 15 to22 |
A4U REFERENCE AND ADMINISTRATIVE DETAILS FOR THE YEAR ENDED 30 JUNE 2024 TRUSTEES D Bell {resigned 31.7.24) Mrs C Crackett D Forsyth {appointed 25.10.23) Ms A Hiam M Sadler (resigned 6.9.23) MsCSShaw REGISTERED OFFICE Louise House Roman Road Shrewsbury SY3 9JN REGISTERED COMPANY NUMBER 04381722 (England and Wales) REGISTERED CHARITY NUMBER 1092083 INDEPENDENT EXAMINER TCA (Shrewsbury) LLP Third Floor 21 St Mary's Street Shrew5bury Shropshire SY11ED Page 1
A4U TRUSTEES REPORT FOR THE YEAR ENDED 30 JUNE 2024 The trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the year ended 30 June 2023. The trustees have adopted the provisions of Accounting and Reporting by Charities.. Statement of Recommended Practice applicable to ¢harities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland {FRS 102) (effective 1 January 2019). STRUCTURE, GOVERNANCE AND MANAGEMENT Constitution and objects The organisation was originally formed in 1992 and was registered as a charitable company limited by guarantee on 2612102. The company registration number is 04381722, and A4U is a registered charity in England and Wales Number 1092083. The pnncipal objects of the company, as stated in the constitution are.. For the public benefit, to promote the relief of people wlth disabilities andlor ill-health by the provision of information. advice and advocacy services and to assist these people either directly or through their carers, relativ•$, friends and other agencies. Method of appolntment or ele¢tlon of Trustees The management of the company is the responsibility of the TnJ8tees who are elected and cOpted under the terms of the Articles of A88ociation. A4U is a Disabled Persons Uyer Led Organisation run by and for people with disabilities which include long-tem health conditions, mental health condib'ons, physical andlor sensory impairments and neurodivergence. Many of our Staff and volunteers manag8 complex workloads whllst living with a disabilty andlor long-term condition. We actively encourage people with disabilities to join the team, as trustees. volunteers or paid staff - the power of peer support generates a positive energy that helps to improve wellbeing. The trustees continue to have regard to the needs of the charity in the changing world and regularly review the skills and expertise required to lead the organisation. The Board of Directors meet quarterly. Appointments and specific delegated powers are agreed by the full Board at the first meeting following the Annual General Meeting. Regular discussions take place beeen the Chair, Treasurer and Chief Officer to review strategic and financial matters beeen Board meetings. Responsibility for Servi delivery and day-to-day management of staff, and volunteers, rests with the Chief OffIr in conjunction with Team Leaders. Pollcles adoptsd for the inductlon and training of Trustees All new Trustees are encouraged. where they have not been existing volunteers, to familiarise themselves with the practical work of the charity and gain an understanding of the culture that drives the organisation. In addition. they are Provided with an induction pack of guidanGe notes detailing their responsibilities, including the main documents which set out the operational framework for the Charity.. Page 2
A4U TRUSTEES REPORT FOR THE YEAR ENDED 30 JUNE 202 Memorandum and Articles Latest published accounts and Annual Report Business Plan Key policies Trustees are required to abide by the NCVO Code of Good Practice for Trustees, encouraged to attend any available training, and take an active role in the organisation wherever possible. Both our Chair and Treasurer regulady volunteer within the organisation and all Trustees participate when able beyond their role as Trustees, giving a clearer understanding of the operational challenges facing the organisation. Organlsatlonal structurn and decl•lon making The composition ofthe Board is based on a skills audit to ensure the Board maintains appropriate and effective levels of expertise to manage and develop the organisation in line with the aims ofthe Business Plan. We actively seek experts by experience who have the skills needed for the Board. The busine8$ plan sets out the strategy for the charity and 18 used to underpin all decision making by the Board. This is updated regularly as a working proce8s by the Strategic Review Report completed by Ihe Chief Officer for Board. Quallty Management A4U is committed to contlnuous improvement and implementing appropriate quality management systems and processes to enable us to deliver the highest practicable quality services. To do this we.. work with users of our services to develop our 80rvlc08 to meet their neod8. conduct our work in a way that reflects our core alms and ethos. create an environment that promotes contlnuou8 improvemant and knowled9e sharing across all stakeholders. ensure compllanco with legal and other applicable standards. educate and train our staff and volunteer8 to support the delivery of high-quality services. We hold the externally audited Advice Seniice$ Alliance Advice Quality Stsndard for advlce, telephone advice and casework for Welfare Benefits, Disability and Health and Community cara. We are subject to a bi-annual external audit process in addition to completing regular annual internal reviews of our policies and procedures. We are a "Disability Confident. employer and also signatories to the Mindful Employer Charter for employers Positive about Mentsl Health recognising our commitment to the mental wellbeing of our staff and volunteers. Safety A4U is committed to providing a safe environment for all its worker8, volunteers, clients and visitors. This duty is discharged by the implementation of a Health, Safety and Wellbeing Policy and the underpinning development of live risk assessments for the workplace and relevant public areas. Health, Safety and Wellbeing are a standing item on the Board and Staff meeting agendas and all accidents or incidents are reviewed at meetings. Risk managemont The Trijstees assess the major risks to which the company is exposed on an ongoing basis, in particular those related to the operations and finances of the charity and are satisfied that systems are in place to mitigate, wherever possible, our exposure to the major risks. Our risk register is maintained and reviewed at least annually, but also in light of any changes with significant impact occurring throughout the year. Page 3
A4U TRUSTEES REPORT FOR THE YEAR ENDED 30 JUNE 2024 Safeguarding All issues raised are logged in line with our policy and reported on as a standing agenda item at Board meetings. All staff receive 3 yearly training updates in addition to updates and safeguarding discussions within team meetings and understand processes for escalating safeguarding issues. Trustee5 use NCVO guidance to review safeguarding and their understanding of it for the charity at every meeting. OBJECTIVES AND ACTIVITIES Our ethos. The Individual is Paramount Each person is in control of their own life. We are here to help them to live that life to the fvll. Ovèrall Alm To improvo the quallty of Ilfe for poopl• with dl8abllltle8 andlor long-torm condltlons. tholr famili08 and carer8 In Shropshlrg and its Borders Spaclllc Aims To enable people with disabililies to Improve choice and control over their lives andlor agsist independent Ilving. To maximise financial wellbeing for people with disabilities. To treat everyone as individuals without prejudice and with empathy. To reduce discrimination and raise awareness of disability issues. In partnership with public, private and VCS agencies, engage proactively in the shaping and delivery of national disability policy at a local level. Our aims and ethos remain constant, however we keep our activities and delivery methods under continuous review, working alongside our particlpants and other stakeholders to develop services. Key Strengths We listen We treat everyone a8 an individual We are impartial and non-judgemental We spot and nurture potential We know that everyone can contribute We go the extra mile We look at situations holistically, finding solutions by working with trusted partners. Activities During trie period covered by this report the activities delivered by A4U were.. Independent confidential advice and information on benefits for people with any disability- claims and appeals. help with fomi filling, provided face to face or by telephone or video Call, supported by tailored self-help information Provide holistic assessment of need and facilitate referrals into other specialist services Quality Marked Specialist casework on welfare benefits, disability and health issues from experienced caseworkers. Advi and independent advocacy to challenge a range of decisions including representing clients when nesSary and supporting clients to self-advocate. Page 4
A4U TRUSTEES REPORT FOR THE YEAR ENDED 30 JUNE 2 Keyworker support as part of multidisciplinary teams. We lead the provision of Shropshire Autism Hub services for adults in Shropshire. These indude managem8nt of the adults. diagnostic waiting list and first point of contact, pre-screening for accessing diagnostic assessment, pre and post diagnostic support, trainin9 and resources, opportunities for social intera¢tion and development of peer support, Access to training in relation to disability issues including Autism. Volunteenng and employment opportunities. All of the above activities have been undertaken with reference to the Charity Commission guidance on Public Benefit and are available to all people with disabilities and long-term medical conditions, their families, carers, and advocates. A4U operates within an equity, diversity and inclusion policy. Flexlblllty in Working and delivery Experiences during the pandemic heightened our awareness of simple measures to support both the health and wellbeing of our dient group. We have retained optional screens In some rooms to give added security for some clients who are 8till very anxious about attending public space$. We continue small group work as this type of activty is much preferred by most of our autistic visitors who struggle with large or louder groups and avoids gathering large numbers of people in enclosed spaces parts'culady during the winter months. We have continued hybrid working introduced during the pandemic, and provide remote 8UPPOrt (by phone, text, zoom or Teams, messenger and 80cially distanced meetings outside) in addition to face-to-face appointments as needed. HIGHLIGHTS AND ACHIEVEMENT8 INFORMATION. ADVICE AND ADVOCACY SERVICES FOR PEOPLE WITH DISABILITIES We continue to provide our ¢ore information, advice and advocacy services via contra¢ls with Shrop8hire Council, known as Advice, Advocacy and Welfare Benefits Shropshire with partners, Citizens Advice Shropshire, Age UK and Taking Part. The existing contracl was extended to September 2024 and following a tender process in May 2024. has now been confirmed for a further 5 years. As with previous funding for our core informalion, advice and advocacy servi, this contract requires that addttional fvnding will be sourced externally. and we continuously look for complementary funding options to manage the non- statutory elements of provision in addition to general fundraising activity on a small scale. In view of this we completed a successful funding bid to Three Guinea$ Trust for a grant to support increasing free legal advice and representation for disabled people. We are increasingly seeing more complex situations requiring significant additional casework hours and people needing support to pul their case forward, however this is not part of the funding provided by the local authority. It will also allow the recruitment of a further part time caseworker to increase our capacty. Our development of Shropshire Autism Hub, and particulady our work with the diagnostic pathway for adults, coupled with our holistic approach, impacts on our advice and advocacy provision as many of the contacts we make through triage and pre-screening appointments also require some additional advice input. We have also seen a dramatic increase in referrals durin9 the year, ref>ecting national trends. Page 5
A4U TRUSTEES REPORT FOR THE YEAR ENDED 30 JUNE 2024 We also have a small contract arrangement with Midland Partnership Foundation NHS Trust to provide monthly welfare benefit advice services to inpatients within the Redwoods Centre secure forensic wards. We had interactions with 18 patients during the last year. All services are continuing to see increasing complexity and multiple issues arising for many Clients. During the year through our AAWB advice contract we supported 1 ,030 clients (847.. 2023 +22% ) involving one to one input, managing 1,368 different interventions11,136 .'2023 +20%} and achieved monetary gains for clients totalling £839,649 (£922,000: 2023-9%). Feedback examples from people accessing support.. °This service is invaluable to disabled people. 'Very friendly staff always there to help and explain things in plain English" "Active ongoing pursuit and success after 2 refusals from DWP" 'L did a comprehensive job, very patient in a complicated case and won for me. It's life changing for me and my son.. SHROPSHIRE AUTISM HUB The Hub Goals (developed with users and partners): To be a source of impartial and reliable information and advice about autism and services in Shropshire. To create an inclusive environment where individuals feel safe and welcomed. To offer support to any adult resident in Shropshire,. pre-and post-diagnosis - clinical and non-clinical, and Carers. To bring together services offering support, increasing accessibility and breaking down barriers. To provide opportunities for life enhancing development and the achievement of ambitlons. To develop neIorkIng opportunities for individuals on the autism spectrum, and the opportunity to develop new friendships. To encourage professional neorkS and promote awarenegs of the autism Spectrum among services. To encourage individuals to work together as a group to ensu the Hub continues to grow and develop. Shropshire Autism Hub leads the provision of autism specific services for adults, and their carers, in Shropshire. It is an umbrella for all our adult autism provision including access to the diagnostic pathway. in-house advice, support and guidance, as well as referrals to other providers. The purpose of the Hub is to be the point of contact for people in Shropshire, both pre- and post-diagnosis, their families, carers and professionals We provide support which encourages personal development. builds confidence, develops individual coping strategies and improves wellbeing and social interaction using a range of activities, in addition to providing a safety net of infomiation. advice and advocacy provided by our casework team. Our holists'c approach means we look at the complete picture and facilitate access to a range of help and opportunities from our neorkS to manage complex situations, always with individual wellbeing at the core. We have ensured access to both social care and health appointmenls completed online, including multi-disciplinary team meetings and diagnostic assessments, for individuals who have no access to a computer, tablet or smartphone andlor need support to self-advocate. We continue to adapt the delivery of the Hub to meet fts goals, the development of the Servi driven by autistic people themselves, and in response to feedback also from individuals who may struggle to aGcess current provision. We also Page 6
A4U TRUSTEES REPORT FOR THE YEAR ENDED 30 JUNE 2024 have experts by experience within our volunteer and staff teams and continuously build practical knowledge throughout the organisation. We share information about other services focused on, and accessible for. neurodivergent individuals within Shropshire. Shropshire Integrated Care Board Funding from Shropshire Telford and Wrekin Integrated Care Board IICBI for management of the Adult Autism Diagnostic wailing list has continued and been increased during thè year to help develop further pre- and post-diagnostic support opportunits'es including potential development of outrea¢h options We received ongoing referrals during the year via a dedicated NHS email from GP'S and other heallh professionals, in addition to self-referrals directly to Shropshire Autism Hub We have further developed the triage process in conjunction with the diagnostic team from Chester and Wirral Partnership Foundation Trust {CWP)and now complete an initial triage of all incoming referrals also working through the transferred list datsng back lo 2020. We have worked very closely with their team to facilitate lake up of assessments including supporting individuals to access the pathway, providing direct support to complete paperwork, manage appointments and access remole assessments. Despite all efforts the referral rate continues to increase, now exceeding 40 per month with the number on the wait list exceeding 1 ,000 during the year. Commissioned assessments are not at a level to meet the currenl referral rale let alone respond lo the backlog. We know this is a national problem and makes the provision of pre-diagnostic support all the more crucial for those who will expenence a long wait. We have built our provision to allow people to choose to access at different points and mlx the types of activities that work for them. Many people have been referred by professionals who have told them they should consider an autism assessment, but they may know nothing about autism themselves. The triage and prtrscreenlng processes are geared to a needs assessment which allows u8 to provlde Information and resources appropriate for each individual, at a pace and In 8 format that they are able to process, together with referral or signposting to other services if they are more appropriate. Our group sessions are both face to face and online, and offer educational information about autism, opportunities for discussion with peers and the chance to explore what autism is and means for them. The Hub offers a person-centered service to facilitate individuals exploring their own experiences and profiles and Consider coping strategies Ihal work for them. Rarely is it the first solution that works for an individual, people need an opportunity to develop a 'toolbox' of strategies which meet their individual needs. To support our broader delivery, we also access additional fijnding from donations and grants to ensure the full breadth of provision. This funding from health is in recognition of the need for preventative services and the value of appropriate preparation and support, but it is not currently a ststutory requirement. We are pleased that ICB funding has enabled us to deliver this for some people. but we are not able to deliver it to everyone who would benefit, and we are not ¢urrently able to deliver for many more people with other disabilitie5 and health conditions, or those with complex needs. Page 7
A4U TRUSTEES REPORT FOR THE YEAR ENDED 30 JUNE 2024 Carers Support AIMS (Autism, Involvement, Mental Health and Substances) Support group provide additional support for carers and family of those attending the Hub and we work closely with them to provide full family support whilst conscious of the independence of adults from parents. They also provide significant additional input from experts by expenen¢e to the overall development of our service including leading weekly educational sessions explaining and exploring autistic traits. These are tremendously helpfijl to those who have been referred for a diagnosis but know little about autism or what the diagnosis might mean. We have received additional funding from the ICB to develop these sessions and specifically pilot group support for family and carers as part of ongoing delivery. Fèadback and evaluation Reporting via our contract monitoring and to the Shropshire Autism Partnership Board and the ICB allows us to pass on comments and issues that are raised by users of our seNice and share our learning with commissioners and other stakeholders locally. We are also encouraging and supporting Hub members to participate directly with service development within Shropshire as part of the commitment to co-production and ongoing development of the Shropshire Autism Strategy. Feedback on the service has been overwhelmingly positive aside from the waiting times for people lo access a diagnosis. Comments 18tatem8nts 'Thankyou Jenny and the Hub Team. You listened to me when I was in a right old state. You helped open doors and allowed me to discover who l am I can't thank you enough.. '1 am strong. I have myself back. Thank you for all your help - still the only place I've felt get me and understand and I belong. Further development thls year Interactive working with the Chester and Wirral Partnership diagnostic team has been a highlight this year. We have increased our support for individuals accessing the pathway and enabled many who would not have been able to complete the process to obtain their diagnosis. We have seen CWP begin to provide face to face diagnoses in Louise House, something we have been working towards for several years. We are saddened that they have decided to cease their contract due to the development of the all-age pathway covering Shropshire and Telford I they are an adult only seNicel but hope Ihat we can continue to share best practice and neOrk with other5 Outside our region to continue to develop better services for Shropshire's neurodivergent population. UndoLsbledly the biggest challenge has been the increasing numbers of referrals, and we hope that an increase in commissioned assessments in Ihe coming year will help to reduce the backlog for those most in need. We are developing both our pre-and post-diagnoslic support offers, logelher with short-lerm urgent issue-based advice and advocacy for those with immediate needs and continue to work with partners across our neork to provide specialist appointment sessions via the Hub. Regular Partners In provision include: AIMS Carers Support Shropshire Council Social Work teams Page 8
A4U TRUSTEES REPORT FOR THE YEAR ENDED 30 JUNE 202 STAR Housing Support Aulism West Midlands Enable employment support Midland Partnership University NHS Foundation Trust- Autism Forensic Service, IAPT. Community Mental Health provision Shropshire Mental Health Support West Mercia Police Louise Hou80 Calm Café We use the café area within Louise House as both a social space and a training venue. In addition to our support8d Autism Hub group sessions lce a week, we have continued to develop the cafe to create Safe Space for people to come who feel isolated and alone to just feel comfortable or enable them to meet others in a WelmIng and non-judgemental environment. It also provides a drop in point for those who may be struggling, and we have identified people who fell unable to contact us directly to make an appointment but found support in the café from our Café managerlsupport worker who facilitated access to the casework team. We now also serve staff and people attending NHS appointments in the building, many travelling from across Shrop8hire and needing refreshment before returning home, or while waiting for the effect$ of treatments to subside. "The cafe is a lovely friendly place where l Can talk to likeminded people and learn of their coping strategie8 and how we live our lives. Staff and volunteer development We are proud of the qualty stsndards we have achieved., to maintain them, all staff and volunteers are trained and supported. Our caseworker and team meetings provide opportunities for knowledge sharlng as well a8 planning, bLrt we also operate an 'open door. policy for staff and volunteers to raise concerns or input ideas. We continue to manage some homeworking flexibility for staff a$ needed and where possible for their role. Staff share updates by email, provide feedback on file reviews and Can arrange a separate one to one meeting for issues of particular importance. All staff complete continuous professional development using both accredited training and regular online updates, reviewing research papers and participating in survey. engagement and other development activty. This is designed to improve accessibility and quality of delivery within our own service, but also share learning Wlth other services and organisations to improve experiences for people with all disabilities. Aut15m training for Hub staff is continuous as new research is completed, and understanding of neurodivergence is increased. We access updates from the NHS, National Autistic Society, Research Autism, Autistica and other accredited organisations. The comprehensive resour bank we are building is not only used intemally and for clients but is also shared with other professionals. Recruitment of volunteers continues at a pace that we are able to manage wilhin our capacity to ensure the volunteering experience also meets their expectations. We particularly welcome volunteers with lived experience or professional expertise that informs our ongoing activities. Many of our volunteers find us either as seiCe users or having supported family members and want to continue to gNe something back to the organisation. We are also developing Peer Support roles with those who have progressed and gained confidence to support others as a result of their experiences with the Autism Hub. Page 9
A4U TRUSTEES REPORT FOR THE YEAR ENDED 30 J NE 2024 We really do appreciate the time they give to us and the passion and insight they bring and value all their contribLrtions to making A4U what it IS. We have strengthened our casework team this year and also recruited into administrative and support work roles to support organisats'onal development, Applicants enquire about roles with A4U because they are attracted to our ethos and aims. and also our ability as a Disability Confident employer to support adjustments needed. We therefore very much value the significant number of experts by experience within the team. Key achlevements durlng the year Obtsining funding from Three Guin8a8 Twst to extend our Welfare benefits service and increase availability of advice and representation to meet demand from disabled people who struggle to access specialist welfare rights provision. Our intended outcome is that people with hidden disabilities are enabled to access tailored advice at a pace and in a setting appropriate to their needs., this reduces anxiety, improves wellbeing and increases confidence to access future Servi$. This funding 18 for 3 years which will allow us to support those who need to challenge decisions and continue to appeal where there is merlt in the case and provide additional 8UPPOrt for process. We have continued to develop our Autism Hub Service. responding to the challenge of ever-increasing numbers of referrals, but continuing to champion a truly person-centred means of delivery. We also secured funding from Clothworkers Foundation contributing to the costs of purchasing a new Client Management System to replace our current database together with a range of Spreadsheet-based tools. A fully operational and intera¢tive system will help to increase time for client contact, transfom our reporting processes, and enable us to more readily demon8trate our impact. FINANCIAL REVIEW The renewal of our main contract for welfare benefits and advocacy from Shropshire Councll and their ongoing in-kind support for premi888 continues to give security, and ongoing funding from the Integrated Care Board for the Autism Hub and adult diagnostic pathway for autism in Shropshire has enabled significant development of our service. Wrth the pressures on public funding, we know that we cannot provide the full service that our clients need withln the capacity of the Local Authority and NHS knnding. and we continue to apply for grants which rnatch our organisational objectives, allowing us to provide services that are truly user led and enhance the basic statutory level of provision. This also helps to spread risk, increasing the variety offunding streams to avoid dependency. W8 have developed a Funding strategy this year, scheduling opportunities throughout the year from organizations that fvnd work linked to our objects and ethos. We do receive some donations from Clients and their families wanting to give back and support a service that they have appreciated so much, and their responses and feedback are humbling. Reserves Pollcy The Board annually reviews the level of reserves that are required to ensure that they are adequate to fulfil our continuing obligations. As a result of the continuation of reviewing risk within the organisation, the Board agreed that 4 months of operating costs is prudent as this would allow for an activity to continue should there be a loss of income and it woukl grant time to secure replacement income or wind down the activity with minimal impact on our vulnerable service users. For the Year ending Page 10
A4U TRUSTEES REPORT FOR THE YEAR ENDED O JUNE 2024 30 June 2024 four months cost would be £84,365. and our total free reserves, calculated a$ unrestricted reserves less designated funds and fwed assets, are £73.216 which is slightly below the target level. A4U continue to take st8PS to secure funding from a wider variety of sources, to enable exploration of development and improvement of services, there is a designated Development Fund of £30.000 for succession planning. A fit for purpose and up-to-date IT operating system is essential for delivery of the s8rvic8s. A £3,000 IT Replacement Fund has also been designated. FUTURE PLANS Continuing delivery of support for the autism diagnostic pathway in Shropshire and th8 challenges of working with a new clinical team to develop a service that will continue to meet the needs of our Autism Hub dients, whilst increasing the numbers of people we are supporting and retaining our Covproduction and person-centred approach. We wlll continue our commitment to develop high quality standards of advice and advocacy and explore all possible options with partners and potential new funders to ensure continued provislon of preventative services in Shrop5hire. TRUSTEES. RESPONSIBILITY STATEMENT The trustees {who are also the directors of A4U for the purposes of company law) are responsible for preparing the Trustees, Report and the financial statemenls in accordance with applicable law and United Kingdom Accounting standards {United Kingdom Generally Accepted Accounting Practi¢el including Financial Reporting Standard 102"The Financial Reporting Standard applicable in the UK and Republic of Ireland" Company law requires the trustees to prepare finan¢ial statement8 for each finanGial year whlch give a true and fair view of the stale of affairs of the charitable company and of the incoming resources and application of resources, including the income and expenditure, of the charitable company for that period. In preparing those financial statements, the trustees are required to select suitable accounting policies and then apply them consistently., observe the methods and principles in the Charity SORP., make judgements and estimates that are reasonable and prudent; prepare the financial statements on the going concern ba818 unless it is inappropriate to presume that the charitable company will continue in business. The trustees are responsible for keeping proper accounting records whi¢h disclose with reasonable accuracy at any time the financial position of the charitable company and to enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charilable company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities. This report has been prepared in accordance with the special provisions of Part 15 of the Companies Act 2006 relating to small companies. Approved by order of the board of trustees on . 1.6.'".0.c.r.o.W...20.zi. and signed on its behalf by.. Mr$ C Crackett- Trustee Page11
INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF A4U Independent examlnerfs report to the trustees of A4U ('the Company,) I report to the charity trustees on my examination of the accounts of the Company for the year ended 30 June 2024. Responslbilltles and basis of report As the charity's trustees of the Company (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 ('the 2006 Act,). Having satisfied myself that the accounts of the Company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination. I report in respect of my examination of your charty's accounts as carried out under Section 145 of the Charities Act 2011 {'the 2011 Act,). In carrying out my examination I have followed the Directions given by the Charity Commission under Section 145{5) (b) of the 2011 Act. Independent examinar's statsment I have completed my examination. I confimi that no matters have come to my attention in connection with the examination giving me cause to believe.. accounting records were not kept in respect of the Company as required by Section 386 of the 2006 Act., or the accounts do not accord with those records,. or the accounts do not comply with the accounting requiremenis of Section 396 of the 2006 Act other than any requirement that the accounts give a true and fair view which is not a matter considered as part of an independenl examination., or the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charrties (applicable to charities preparing Iheir accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 10211. I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached. CMC kl-WLLLcU1 , C Moelwyn-williams Bsc FCA TCA (Shrewsburyl LLP Third Floor 21 St Mary's Street Shrewsbury Shropshire SY11ED Oate.. ..8th..1ty.LLu 2()25 Page 12
A4 STATEMENT OF FINANCIAL ACTIVITIES INCORPORATING AN INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 30 JUNE 2024 2024 Total funds 2023 Total funds unstrICted funds Restricted funds Notes INCOME AND ENOOWMENTS FROM Donations and legacies 37,763 37,763 33,468 Charltsble actlvities General 154,285 14,405 168,670 237,707 Other trading activities Investment income 9,275 3,357 9,275 3,357 5,008 1,716 Total 204,660 14,405 219,065 EXPENDITURE ON Charltable activities General 217 758 7,818 225,576 220,715 NET INCOMEIIEXPENDITUREI 113,098) 6,587 {6,511) 57,184 RECONCILIATION OF FUNDS Total funds brought forward 119,314 5,200 124,514 67,330 TOTAL FUNDS CARRIED FORWARD 106 216 11,787 118,003 124,514 CONTINUING OPERATIONS All income and expenditure has arisen from continuing activities. The notes form part of these financial statements Page 13
A4U REGISTERED NUMBER." 04381722 STATEMENT OF FINANCIAL POSITION 30 JUNE 2024 2024 Total funds 2023 T¢knl funds Unrestricted Restricted funds funds Notes CURRENT ASSETS Stocks Debtors Cash at bank 150 3,304 139,769 150 3,304 151,558 110 5,098 129,575 11,787 143,223 11,787 155,010 134,783 CREOITORS Amounts falling due within one year 10 (37,007) 137,007) 110,269) NEf CURRENT ASSETS 106,216 11,787 118003 124,514 TOTAL ASSETS LESS CURRENT LIABILITIES 106,216 11,787 118,003 124,514 NET ASSETS 106216 118,003 124 514 FUNDS Unrestricted funds Restricted funds 106,216 119,314 TOTAL FUNDS 118,003 124,514 The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 June 2024. The members have not required the company to obtain an audit of its financial statements for the year ended 30 June 2024 in accordance with Section 476 of the Companies Act 2006. The trustees acknowledge their responsibilities for (a) ensuring that the charitable company keeps accounting records that comply with Sections 386 and 387 of the Companies Act 2006 and preparing financial statements which give a true and fair view of the state of affairs of the charrtable company as at the end of each financial year and of its surplus or deficit for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 r@lating lo financial statements, so far as appllcable to the charitable company. {b) These financial statements have been prepared in accordance with the provisions appltcable to charrtable companies subject to the small companies regime. finan ial statements were approved by the Board of Trustees and authorised for issue on i.a4. .ctobor..20.L4...... and were signed on its behalf by.. Mrs C Crackett - Trustee The notes form part of these financial statements Page 14
A4U NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2024 ACCOUNTING POLICIES Basis of preparing tho financial statements The financial ststements of the charitable company, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) 'Accounting and Reporting by Charities.. Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019),, Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland, and the Companies Act 2006. The financial statements have been prepared under the historical cost convention. Financial reporting standard 102 - reduced disclosure exemptions The charitable company has taken advantage of the following disclosure exemptions in preparing these financial statements, as permitted by FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland,: the requirements of Section 7 Statement of Cash Flows,. the requirement of paragraph 3.17{d)', the requirements of paragraphs 11.42, 11 .44, 11.45, 11.47, 11.48(a){iii), 11.48(a)(iv), 11.48{b) and 11.48(c)', the requirements of paragraphs 12.26, 12.27, 12.29(al, 12.29{b) and 12.29A; the requirement of paragraph 33.7. Income All income is recognised in the Statement of Financial Activitles once the charity has entitlement to the funds, it is probable that the incorne will be received and the amount can be measured reliably. Expenditure Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefrts will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activit¢es on a basis consistent with the use of resources. Taxatlon The charity is exempl from corporation tax on its charit8bl8 activities. Fund accountlng Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees. Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes. Further explanation of the nature and purpose of each fund is included in the notes to the financial statements. Pension costs and other post-retirement benefits The charitable company operates a defined contribution pension scheme. ContribLrtions payable to the charitable company's pension scheme are charged to the Statement of Financial Activities in the period to which they relate. Cash at bank and In hand Cash at bank and in hand includes cash and short-term highly liquid investments with a short maturty of three months or less from the date of acquisition or opening of the deposit or similar account. Page 15 continued...
A4 NOTES TO THE FINANCIAL STATEMENTS - continue FOR THE YEAR ENDED 30 JUNE 2024 ACCOUNTING POLICIES - continued Flnancial instruments The charity only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value. Debtor3 Trade and other debtors are recognised at the settlement amount after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due. Stock Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. OTHER TRADING ACTIVITIES 2024 2023 Café Income 9,275 5,008 INVESTMENT INCOME 2024 2023 Deposit account interest 3,357 1,716 TRUSTEES, REMUNERATION AND BENEFITS There were no trustees, remuneration or other benefits for the year ended 30 June 2024 nor for the year ended 30 June 2023. Trustees. expen808 There were no trustees, expenses paid for the year ended 30 June 2024 nor for the year ended 30 June 2023. STAFF COSTS 2024 2023 Wages and salaries Social security costs Other pension costs 166,784 4,065 156,316 3,216 176,027 164,501 The average monthly number of employees during the year was as follows.. 2024 12 2023 12 General No employees received emoluments in excess of £60,000. Page 16 continued...
A4U NOTES TO THE FINANCIAL STATEMENTS - contlnued FOR THE YEAR ENDED 30 JUNE 2024 COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES Unrestricted Restricted funds funds Total funds INCOME AND ENDOWMENTS FROM Donations and legacies 33,468 33,468 Charltable activities General 135,227 102,480 237,707 Other trading activities Investment income 5,008 5,008 1,716 Total 175 419 102480 277,899 EXPENDITURE ON Charitable actlvltles General 118364 102 351 220 715 NET INCOME 57,055 129 57,184 RECONCILIATION OF FUNDS Total funds brought ford 62,259 5,071 67.330 TOTAL FUNDS CARRIED FORWARD 119314 5,200 124,514 TANGIBLE FIXED ASSETS Office equipment COST At 1 July 2023 and 30 June 2024 DEPRECIATION At 1 July 2023 and 30 June 2024 NET BOOK VALUE At 30 June 2024 At 30 June 2023 Page 17 continued...
A4U NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 30 JUNE 2024 STOCKS 2024 2023 Stocks 150 110 DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR 2024 2023 Other debtors Prepayments 3,304 3,390 1,708 3,304 5,098 10. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR 2024 2023 Trade creditors Social security and other taxes Other credrtors Accruals and deferred income 370 1,201 912 34.524 519 1,081 2,972 5,697 37,007 Deferred income includes income received during the period of £29,58612023'. £867). This includes a payment for drop in sessions running to August 2024 (£667 and 2023.. £667) and conditional grant income received of £28,919, which will be recognised as the terms and conditions of the grant are met during the financial year ended 30 June 2025. 11. MOVEMENT IN FUNDS Net movement in funds Transfers beeen funds At 30.6.24 At 1.7.23 Unr8Strlcted funds General fund Designated fund - Siaffing Reserve Designated fund - IT Replacement Designated fund - Development 79,688 30,626 3,000 (13,098) 6,626 {30,626} 73,216 3,000 30,000 24,000 119,314 (13,098) 106,216 Restricted funds Other Small Grants WSP - G8rden Hub Session Three Guineas 2,700 2,500 (350) 2,350 2,500 3,755 3,755 TOTAL FUNDS 124,514 6,511) 118,003 Page 18 continued...
A4U NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 30 JUNE 2024 11. MOVEMENT IN FUNDS - continued Net movement in funds, included in the above are as follows.. Incoming resources Resources expended Movement in funds Unrestricted funds General fund 204,660 (217.758) {13,098) Restrlcted funds Other Small Grants Hub Session Three Guineas (350) (1,010) 6,458) (350) 3,755 3,182 4,765 14,405 7,818 6,587 TOTAL FUNDS 219 065 Comparatlvos for movamant In fund8 Net movement in funds Transfers beeen funds At 30.6.23 At 1.7.22 Unrestricted funds General fund Designated fund - Staffing Reserve Designated fund - IT Replacement Designated fund - Development 62,259 57,055 (39,626) 30,626 3,000 79,688 30,626 3,000 62,259 57,055 119,314 Re8trfctod funds CCG CCG Winter Monies Other Small Grants WSP - Garden 2,589 2,482 12,589) (2,482) 2,700 2,700 129 5,200 TOTAL FUNDS 124 514 Page 19 continued...
A4U NOTES TO THE FINANCIAL STATEMENTS - contlnued FOR THE YEAR ENDED 30 JUNE 2024 11. MOVEMENT IN FUNDS - continued Comparative net movement in fund5. included in the above are as follows.. Incoming resources Resources expended Movement in funds Unrestricted funds General fund 175,419 (118,364) 57,055 Restricted funds BBO CCG CCG Winter Monies Other Small Grants WSP - Garden 48,280 49,000 (48,280) {51,589} (2,482) 12,589) {2,482) 2,700 2,500 2.700 2,500 102 480 102,351) 129 TOTAL FUNDS 277 899 220 715) 57,184 A current year 12 months and prior year 12 months combined posilion is as follows.. Net movement in funds Transfers belween funds At 30.6.24 At 1.7.22 Unrestricted funds General fund Designated fund - IT Replacement Designated fund - Development 62,259 43,957 (33,000} 3,000 30,000 73,216 3,000 62,259 43,957 106,216 Rostri¢tod funds CCG CCG Winter Monies Other Small Grants WSP - Garden Hub Session Three Guineas 2,589 2,482 (2,589) (2,482) 2,350 2,500 3,755 3,182 2,350 2,500 3,755 3,182 6,716 TOTAL FUNDS 67,330 118003 Page 20 continued...
A4U NOTES TO THE FINANCIAL STATEMENTS - contlnued FOR THE YEAR ENDED 30 JUNE 2024 11. MOVEMENT IN FUNDS - continued A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows.. Incoming resources Resources expended Movement in funds Unrestricted funds General fund 380,079 (336,122) 43,957 Restrlcted funds BBO CCG CCG Winter Monies Other Small Grants WSP - Garden Hub Session Three Guineas 48.280 49,000 (48,280) (51,589) 12,482) (350) (2,589) (2,482) 2,350 2,500 3,755 3,182 2,700 2,500 4,765 {1,010) 116,885 110 169) 6,716 TOTAL FUNDS 446,291) 50,673 Deslgnated Funds Staffing Reserves - This is the cost of redundancy payments in CAse of full or partial income loss, the value is the total cost of the redundancy liability re-calculated annually as at 30th June 2023. IT Replacement - This is planned essential expenditure needed to maintain the operating capacity, to spend on our IT infrastructure to maintain frt for purpose, up-to-date equipment. OeveSopment - This is costs incurred through the process of developing and improving our service to meet the clients, needs. Restricted Fund8 The CCG fund is a pilot project to provide enhanced pre-assessment support together with development of an indicative passport lo enable improved access to support services, individuals and their families having a better understanding of autism and a means of articulating their needs to key services. In addition, a triage to provide young people 18-25 years old on the waiting list for autism assessment with support to reduce the negative effects of a long wart. The CCG Winter Monies fund is to support individuals with ASD over Winter 2022. The BBO fund relates to the funding received in advance of expenditure for our Building Better Opportunities project funded by the European Social Fund and the National Lottery Communty Fund. The WSP - Garden fund is a grant to support with creating a legacy, in our case a sensory and disability fn'endly garden at Louise House, alongside volunteers from the WSP local office. Autism Hub Sessions - Group activities including educational sessions explaining autism for those in the process of a diagnosis. and a150 available for families and carers, and social groups to assist wrth development of Social and communication ski115 and to provide opportunities for meeting other autistic people and gaining peer sUPPOrt The Three Guineas Trust - This fund relates to restricted grant funding received from the Three Guineas Trust to increase the availability of advice and representation to meet demand from disabled people who struggle lo access specialist welfare rights provision. Page 21 continued..
A4U NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 30 JUNE 2024 12. EMPLOYEE BENEFIT OBLIGATIONS The charitable company operates a defined contribution pension scheme. The assets of the heme are held separately from those of the charitable company in an independently administered fund. The pension cost charge represents contributions payable by the charitable company to the fund and amounted to £5,178 (2023.. £4,969). Contributions totalling £912 (2023.. £2,972) were payable to the fund at the balance sheet date. 13. RELATED PARTY DISCLOSURES There were no related party transactions for the year ended 30 June 2024. Page 22