Charity Registration No. 1104715
Company Registration No. 05068428 (England and Wales)
REMARKABLE AUTISM LIMITED
FORMERLY WARGRAVE HOUSE LIMITED
ANNUAL REPORT AND FINANCIAL STATEMENTS
FOR THEYEAR ENDED 31 AUGUST 2023
(COMPANY LIMITED BY GUARANTEE)
Cmha

REMARKABLE AUTISM LIMITED
FORMERLYWARGRAVE HOUSE LIMITED
LEGALAND ADMINISTRATIVE INFORMATION
Trustees
Mr S D Whalley
Mr T Harte
Mr M Miller
Ms K Morley
Mr L E Potter
{Appointed 21 November 20221
IAppointed 21 November 20221
Secretary and CEO
MrROBush
Charity number
1104715
Company number
05068428
Registered office
449 Wargrave Road
Newton-le-willows
WA12 8RS
Audltor
MHA
Exchange Stslion
Tilhebarn Street
Liverpool
L2 2QP
Bankers
Lloyds Bank
Horsemarket Street
Warringlon
WA1 1TP
Investment manager
COIF Charity funds
1 Angel Lane
London
EC4R 3AB

REMARKABLE AUTISM LIMITED
FORMERLYWARGRAVE HOUSE LIMITED
CONTENTS
Page
Chairman's statement
Trustees, report
2-11
ststemenl of trustees, responsibilities
12
Independent auditor's report
13-15
ststemenl of financial activities
16
Balance sheet
17
Statement of cash flows
18
Notes to the financial statements
19-41

REMARKABLE AUTISM LIMITED
FORMERLYWARGRAVE HOUSE LIMITED
CHAIRMAN'S STATEMENT
FOR THE YEAR ENDED 31 AUGUST 2023
The last year has seen Remarkable Autism build upon the work Ljndertaken over the last few years. The charity
has rebranded as Remarkable Autism Ltd and has a clear mission, with vision and values that reflect its
ambition and appetite to become a world class School and College. Integral to this is the Strategic 5-year Plan
that the Trustees, CEO and Senior Leadership Team have developed, which details the key areas of strategic
focus along with the priorities and actions required to develop Remarkable into a world leading provision for all
our aulislic young people.
We have had some changes to the Senior Leadership Team over the last year, with some excellent eXperIen￿d
hires, who have quickly bedded Into and added value to our organisalion. As part of the above work, the CEO
and his Senior Leadership Team have worked hard to ensure that we have the support and commitment of all
our highly valued staff and that they are part of defining the Strategic Plans. Developing a SUPF)Ortive and caring
culture is key lo the success of Remarkable and much work is being undertaken lo listen lo and tske on board
staff feedback and suggestions. Part of this is embedding a continuous improvement programme that captures
the views of the whole staff team, bringing together valuable information from colleagues about the direction of
the organisalion.
Our school continues to see an increase in learner numbers, and we now have a significant waiting list in pla
as demand for our highly specialised provision grows year on year. This is leslamenl to the commitment of our
dedicated staff teams. Demand for places at Ascent lour 16- to 25-year-old College) has also outstripped our
capacity and we have committed to finding new premises for our college to support growth and allow more
space for students to acquire the skills and knowledge required to meet the outcomes that they wish for their
lives. We have a strong commitment to providing continued learning and real-life work experiencelskills for our
young people, lo avoid the cliff edge. post their education and into adulthood. The exciting developments
continue at our Lyme and Wood Learning Hub with opportunities to learn horticulture skills. This Is the base for
our Innovative "Pre-Loved' project which sees students, upcycling furniture and other products lo sell lo the
public. The Ascent Leadership Team have had real success at working in partnership with commercial
organisations and placing students into work experience internships. We have had tremendous feedback from
this, and we are grateful to the increasing number of companies supporting us.
The commitment and passion shown by the management and stsff make Remarkable such an excellent place
for autistic young people and our ambitious plans over the next few years will only enhance this experien￿.
Muir Miller
Chairman
Dated".
2910512024

REMARKABLE AUTISM LIMITED
FORMERLYWARGRAVE HOUSE LIMITED
TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT)
FOR THE YEAR ENDED 31 AUGUST 2023
The trLJStees present their report and financial statements for the year ended 31 August 2023. During the
year the school changed ils name from Wargr8ve House Limited to Remarkable Autism Limited.
The financial statements have been prepared in accordance with the accoLJnting policies set out in note 1 to
the financial statements and comply with the charity's governing document, 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 Stsndard applicable in the UK and
Republic of Ireland IFRS 1021 (effective 1 January 20191"
Objectives and activities
Remarkable Autism Limited operates a non-mainlained special sch(iol Iwargrave House School), approved
by the Department for Education for children diagnosed with autism aged 5-16, and an independent
specialist college (Ascent College) for young adults aged 16-25 with autism and associated learning
difficulties. Wargrave House School provides 65 and Ascent College provides up to 35 day places. Both of
these services are supported by our Sundial Therapy Team who provide specialist therapeutic interventions
to our learner and sludenl population.
The Charity's objects, as contained in the company's Memorandum and Articles of Association, which are
carried out for the public benefit are..
'To advance the education of people with autism, primarily but not exclusively, children and young adults
by, but not limited lo, running schools and further education colleges," and to advance in life and relieve the
needs of persons with auts'sm, by but not limited lo".
The provision of residential accommodation.,
Providing support for independent living.,
Providing support, adviTr, assistan￿ and activities which develop the skills, capacities and
apabilities of persons with autism, and lo enable them to participate in society as mature,
independent and responsible individuals,
Relieving unemployment",
The provision of recreational and leisure time activities provided in the interest of social welfare,
designed lo improve conditions of life ', and
Acting as a resource for, and providing support and training, to families, carers and support
ne￿orks.,
The Charity's mission, vision, and values are reviewed each year through the School & College
Improvement Plan, incorporating the Charity's long term business strategy. This review looks at what was
achieved and the outcomes of our work in the previous 12 months, and considers targets for the
forthcoming year and the medium temi. This review also looks at the success of each key target and the
benefits they have brought to those children, young people, and their families whom we are sel up to help.
Vision
'Awodd where autistic people live happy and fulfilled lives.
Mission
'We support and educate autistic people throughout their lives and redefine what's possible by providing
innovative and Iransformalive services..

REMARKABLE AUTISM LIMITED
FORMERLYWARGRAVE HOUSE LIMITED
TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT} (CONTINUED)
FOR THE YEAR ENDED 31 AUGUST 2023
Values
We are creative - We redefine what's possible every day, pushing boundaries and always Striving
lo do things differently and better.
We are aspirational- We respond with compassion, energy and adaptability, always learning and
always focused on creating a legacy of lasting happiness.
We are resilient- We keep our promises and aren't afraid to sland up and be counted, honestly,
openly, and always with pride.
We are respectlul - Vve know how important it is to gel things right and recognise the views of
others. Consistency, kindness and Integrity are al the heart of everything we do.
Annual review helps us ensure our mission, vision, and values remained focused on our staled purposes.
We have refer￿d lo the guidance contained in the Charity Commission's general guidance on public
benefit when reviewing our aims and objectives and in planning our future activities. In particular, the
Trustees consider how planned activities will contribute lo the aims and objectives they have sel.
Achievements and performance
Remarkable has continued to provide high quality education and therapeutic services lo children and young
adLJlts with an autism diagnosis. We have established an ambitious strategic plan which aims lo ensure that
the organisalion provides wodd leading services.
Our main aclivilies, and who we try to help, are described below. All of our charitable activities focus on the
education and care of children and young people with Autism and are undertaken to further our charitable
purposes for the public benefit.
Waryrave House School
Over the last ￿e1ve months the education leadership team of the school has been restructured, we have
recruited an Organisalions Head of Education Role with a Head Teacher who has specific responsibility for
the school.
We are introducing a 'Preparation for life, currieulum that covers the following areas".
Independent living,
Employability linked to CEIAG and the Galsby Bench marks, Good Health, Friends, Relationships and
Community. All of which are cenlred around Social Communication and Interaction linked into reduction of
Restrictive and repetitive behaviours
We have a full CEIAG offering with access to external 'encounlers' in line with achieving the Galsby
Benchmarks at lo0.￿. We work closely with NAS, a range of external providers, consultants and quality
assurance experts lo provide the best possible support and advice to our leamers. We offer a broad and
balanced curriculum that gives learners the opportunity lo lake part in cultural capital experiences, outdoor
education and learning outside the classroom, residential trips and a school council which has some
budgetary responsibility.
A new parent group has been established and a local authority governor with vast experience is sel lo chair
this, so it has real purpose and impact over lime. Support and training are offered lo all home sellings for
example through our family liaison officer, parent training sessions and bespoke support is offered for SALT
and OT, for example Makaton and Elklan, or bespoke communication packages through Sundial Therapy.

REMARKABLE AUTISM LIMITED
FORMERLYWARGRAVE HOUSE LIMITED
TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT} (CONTINUED)
FOR THE YEAR ENDED 31 AUGUST 2023
Ascent College
In 2022 our College was renamed Ascent this name had more relevance ft)r our students and staff and
demonstotes our aspirational value.
After a successful 2022-23 academic year which saw AS￿nt students complete qualifications ranging from
Entry 1 up lo Level 3, the new academic year is seeing students continue on pathways at those levels bul
also in other directions.
Last year the suite of qualifications offered were as follows..
English Themed Awards IE1 to Level 21
Mathematics Themed Awards IE1 to Level 21
English Functional Skills IE3 to L21
Malhemalics Functional Skills IE3 to Level 21
ICT Functional Skills IE3 to Level 11
Skills for Further Learning and Employment IE1 to Level 21
Employability and Professional Development IE1 to Level 21
Skills for Travelling in the Community IE21
Skills for Travelling Independently IE31
Access to Higher Education (Level 31
For 2023-24, we were delighted and excited lo add the following qualifications to our offering..
Essential Digital Skills IE3 to Level 11
BTEC Entry Level 2 Award in Pre-vocational Study
BTEC Entry Level 3 Award in Entry to Vocational Study
BTEC Level 1 Inlroduclory Certificate in Sport
BTEC Level 1 Inlroduclory Awards in Vocational Studies
BTEC Level 2 Award In Work skills
Level 3 Certificate in Mentoring Children and Young People
Becoming an approved ￿ntre to deliver B TEC qualifications has been a massive boost for the college and
ils students. Having the variety of pathways that we have now available to us as educators will allow us to
give more Choi￿ lo our young people, but also beller prepare them for employment or further
education after they leave Ascent College. BTEC qualifications are recognised by employers and higher
education institutions worldwide.
The College continued to be recognised in its field for outstanding delivery through".
Award finalists for Educate - Leadership, Pathways to Employment and Environment
Award Finalists for LCR - Pathways to Employment and Environment
Award winner- Education Today- Creative College
Award Finalist- Education Today- Community Inclusion
Ascent College were the hosts for the NAS annual conference on 2nd February 2024, on teams for autism
at work. Julliet and Steve along with student Yanick presented to 108 attendees. This has led lo schools
and colleges across the UK contacting Julliel for support and guidance about employability pathways and
frameworks.
Ascent College received an audit from Warringlon LA Supported Internship team on 21 March 2024 this
was to discuss the new SIQAF Isupported Internship Quality Assessment Framework). The lead Neil
Woodward was very impressed and slated we are the standard that other schools and colleges should
aspire to be. They have asked that we look to sel up an Internship Hub in Warrington and will look al sites
for this if we are able.
Our student admissions has increased from 13 10 35 across the year from 2022123 to 2023124. This is due
to our marketing and improved working relationships with Local Authorities who recognise Ascent as a
leading SPI for autistic persons aged 16 25.

REMARKABLE AUTISM LIMITED
FORMERLYWARGRAVE HOUSE LIMITED
TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT} (CONTINUED)
FOR THE YEAR ENDED 31 AUGUST 2023
We have employed an Employer Engagement Officer- who is making a huge difference lo the vocational
opportunities. We have currently negolialed agreed wotk placements with Vinci in admin and from
September construction, and with John Lewis for a retail work placement. Also working closely with a DVIP
disability employment officer around training.
We have rolled out Mentoring training to four teachers to support staff on sile and any newly qualified
teaching staff.
Training in Systematic Instruction has been completed by the majority our TSA'S be￿een 2023124 so they
are Job Coach qualified, upskilling our work force to better support student work experien￿ and the Sl
curriculum. We will continue with this programme of training so all TSAS In Ascent are offered TSI training.
We have worked with Warringlon LA on a new transition programme designed by Ascent College, this has
been a huge success and we have impact statements form all concemed to demonstrate the quality of the
transition process. This will be available to other LAS for complex students requiring detailed and extended
transits'ons out of college.
We have designed an LA offer for students lo join Ascent on a 12 week (April to July) period for a baseline
in fvjnclional skills, Preparation for Adulthood and vocational laslers. We sel this up in April 2023 for
students, one a Wigan LA placement the other Vlldrringlon. This was successful and we offered a place to
the Wigan sludenl from September 2023. This has now been taken up by Sefton LA for one student,
Knowsley LA for one student and Sl Helens LA for one student in April 2024.
These are full payment terms pla￿S with no ESFA deduction (not added to our ILRI and is purely a
baseline and assessment opportunity for aulislic young adults who are at risk of becoming NEET (not in
education or Irainingl.
We are currently looking to relocate to a new location In Haydock that is fil for purpose and offers greater
scope for growth and independence as an SPI over the coming years. This site will SUPFX)rt our World
Leading vision towards the college strategic plans.
Business Resources
Our Business Resource Team continues to provide the infrastructure required for high quality setvice
delivery, key areas to note from the Business Resources Team are detailed below..
Procurement of a new electric minibus, setwing both lo establish our sustsinabilily credentials and
increase the overall organisalional fleet.
Roll out of new Wi-Fi network across the main site ensuring fast and effective electronic
communication.
Effective communication and marketing of charity rebrand, including websites and social media.
Installation of key premises and IT infrastructure at the Lyme & Wood Hub.
Upgrading of meeting room and eonference facilities 8cross the main sile lo better setve key
stakeholder interaction.
Further development and expansion of Apprenticeship roles offered throughout the charity, in order
lo provide opportunities and add lo career paths in place.

REMARKABLE AUTISM LIMITED
FORMERLYWARGRAVE HOUSE LIMITED
TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT} (CONTINUED)
FOR THE YEAR ENDED 31 AUGUST 2023
Therapy Update
The therapy team have updated all training on offer and have introduced a number of additional workshops
to support staff development and ensure that everyone is utilising the most up lo dale practice across the
organisation. Therapy training offer now includes..
Introduction to therapy services
Introduction to Autism
Introduction to Sensory Integration
Introduction to ADHD
Dietary support
Communication and Gestalt L8nguage Processing IGLPI
Embedded Therapy￿ EACCH
Talking mats
Language and terminology update
AAC updates on current best practice
Classroom regulation supporting skills development of self-regulation skills
Colourful Semantics
Motor skills- developing fine and gross motor skills
Feedb8ck on this training has been positive and changes to practice which reflect the learning taking p18ce
is already evident e.g. increase in the use of tslking mats lo support learner vol￿, a wider range of
emotions tools lo support emotional literacy and regulation being utilised.
The team have also linked in with the parent groups and have begun offering some of the workshops to
support parents and carers in understsnding the needs of their young people. There is a hope that further
sessions can be offered lo cover a wider range of topics and reach more parents and carers.
Team CPD
The whole team have completed varying levels of clinical supervision training which has supported the
team in making the best use of supervision and upskilling some staff lo be able to progress and take on the
role of supervisor for more junior staff. Head of Therapy and Clinical Service and the Band 7 SaLT continue
to access external clinical supervision lo maintain registration requirements.
AII OTS on the team are either working towards or are already qualified Sl practitioners supporting current
best practi￿ and idenlilied specialism requirements for those working in the field of autism.
The majority of the therapy team have also attended honouring the double empathy problem in
Relationships and Sexuality Education" training alongside members of the education team lo support in a
subject which has been highlighted as an 8re8 of high level need for our students and learners.
The team have linked in with Kent Autistic trust to share best practice and discuss neurodiversity affirming
practice.
The OT team have also linked in with a special interest group for sensory integration and are looking to
host the next meeting in May 2024 to facilitate networking, sharing best practice and exploring training
opportunities. This group has been successful in prompting a review of training delivery for the Sensory
Integration qualifications offered through Sl Edueation and Sheffield Hallam University to improve
accessibility lo the course.
Our Band 7 SaLT has been invited lo speak at the Neurodiversity Affirming Clinical Ex￿lIen￿ Network for
SaLTs alongside one of our learners, where they will address around 200 therapists, and share the positive
impact of the work we have been doing al Remarkable.

REMARKABLE AUTISM LIMITED
FORMERLYWARGRAVE HOUSE LIMITED
TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT} (CONTINUED)
FOR THE YEAR ENDED 31 AUGUST 2023
Stsffing
The New Head of Therapy and Clinical Services is now well established in her role and has ComMen￿d a
review of the therapy model of practice. There is an aim to develop and Implement an embedded model
which will support long term sustainable change for students and learners delivered in a way that allows
flexibility and individualised input to better meet needs.
Recruitment of OTS has been a real challenge across the country and we continue lo explore ways in which
we could attract high quality candidates to the post. In the meantime we are looking to support the team
with a second OTA post which will support our head of therapy services, whilst also avoiding overload of
the other OTS within the team. The service is now offering an opportunity for an OT apprenticeship to
support this also.
Our therapy dog had some time off at the end of last year following a review of his role and presentslion.
Consultation and support from specialist trainers has been successful in allowing him to return lo his role
and the learners and staff have been happy lo see him back in school. The team are continuing to work
with the trainers to continue lo build confidence in new ways of working.
Joint working
The therapy team had an away day where the focus was on the development of the therapy model of
practice and embedding prartice, and how we can improve this across the organisation, lo support
consistency in understanding of studenvlearner needs and support.
We continue to explore new ways in which to track progress and are working closely with the education
team in developing systems which will provide measurable data in an efficient manner.
Head of Therapy and Clinical SerVI￿s is part of the working group looking at environments and considering
what needs to be incorporated to provide the most accessible learning spaces for students and learners.
This feeds into the organisalion's strategic plan of becoming world leading in the provision of services for
autistic individuals.
Financial review
The main source of income is by way of fees from Local Authorities, increases are in line with those
approved by the Trustees. School fees and charitable expenditure for the year are in line with expectation.
The Trustees have reviewed the Charity's need for reserves in line with the guidance issued by the Charity
Commission. The Iruslees believe that, in addition lo known commitments, there is a need lo hold up to one
term's running costs in reserve given the charity's commitments lo students and employees. Any excess,
unless otherwise approved by the Trustees, is to be used for the benefit of the students.
An analysis of reserves at 31 August 2023 reveals that of total reserves of £4,526,842, £2,964, 138 of this
was held as unrestricted fixed assets and £42,896 was held as restricted funds, leaving a balance of
£1,519,808 after taking into account the pension surplus of £nil. Free resetves al 31 August 2023,
excluding the pension liability, therefore amounted to £1,519.808. Based on the year ended 31 August
2023 expenditure totals, this meets the policy on reserves as sel by the Trustees.

REMARKABLE AUTISM LIMITED
FORMERLYWARGRAVE HOUSE LIMITED
TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT} (CONTINUED)
FOR THE YEAR ENDED 31 AUGUST 2023
Remuneration policy
The Remuneration Committee is an aulhorised subcommillee of the Board of Trustees established to
discuss and agree the performance objectives, appraisal, salary level and other terms and conditions of
employment for the Chief Executive Officer ICEOI. 11 is also lo verify changes in terms and conditions for
members of the Senior Leadership Team as recommended by the CEO.
The Committee shall have responsibility for..
Appraising the performance of the Chief Executive Officer agsinsl the agreed perfom)ance
objectives at the end of the perfomiance year in discussion with the Chief Executive Officer,
Considering the salary level and other terms and conditions of employment for the Chief Executive
Offi￿r for recommendation lo the Board of Trustees. The CEO should not be present when these
items are considered bul shall be advised as lo the outcome by the Chairman., and,
Verifying changes to the temis and conditions of employment for members of the SLT as
recommended by the CEO.
The Chief Executive Officer is subject to the general policies and procedures of the Organisalion.
However, should the performance level of the CEO not be of an acceptable stsndard the Committee shall
advise the main Board of Trustees and shall lake specialist professional advice on any actions to be taken
in accordance with the policies and prO￿dureS of Remarkable Autism Limited.
Investment pollcy and objectlves
Under the Memorandum of Association, the trustees have the power lo deposit or invest funds not
immediately reqUI￿d for the furtherance of its objects as may be thought fil. During the period the trustees
considered the most appropriate policy for investing surplus funds lo be that of purchasing ethical
investments through the charity fund investment managers CCLA. The charity also owns fixed asset
investments that were left to it as a legacy in the form of quoted investments of which approximately 50D/o
are narrow-range investments and 50/0 a broader range. The trustees consider that the return on
investments in the period of £25,171 12022.. £6,887} is satisfactory.
The Trustees have assessed the major risks lo which the Charity is exposed, and are satisfied that systems
are in place lo mitigate exposure to the major risks, under the guidance of the investment managers.
The oryanisalion monitors risk closely with defined review dates, to ensure that all activities are under
review, with risk assessments and mitigation plans documented and Implemented. The board review risk al
each Trustee meeting and define the current key risks lo the organisation as being
Regulatory risk through the potential for adverse findings by OFSTED.,
Financial risk through fluctuations in stock markets having a negative impact on both investment
portfolios and the defined benefit pension scheme.,
Financial risk pressures through the cost of living crisis, with increasing salary costs and the
potential for industrial action impacting the charitable activities of the organisalion., and,
Operational risk through a shortage of applicants lo skilled roles.

REMARKABLE AUTISM LIMITED
FORMERLYWARGRAVE HOUSE LIMITED
TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT} (CONTINUED)
FOR THE YEAR ENDED 31 AUGUST 2023
structure. governance and management
The charity is controlled by ils governing document, a deed of trust, and conslitules a Limited Company,
limited by guarantee, as defined by the Companies Act 2006.
The trustees, who are also the directors for the purpose of company law, and who seNed during the year
and up to the dale of signature of the financial statements were..
Mr S D lthalley
MSA Ephraim
MrT Harte
Ms C Cubbon-King
Mr M Miller
Ms K Morfey
Mr L E Poller
Ms A T Wiswell
(Resigned 20 January 20241
(Resigned 20 February 20231
(Appointed 21 November 20221
(Appointed 21 November 20221
(Appointed 21 November 2022 and resigned 30 August
20231
Appointment of Trustee$
Trustees are appointed by the members and serve for three years after which they may put themselves
forward for re-election. Trustees appointed other than al the Annual General Meeting serve until the next
Annual General Meeting at which they may pul themselves forward for re-election for a further three year
term of office.
Trustees delegate responsibility for the day-to-day operation of the school and college to an appointed
Goveming Body, approved by the Non-mainlained Special School Regulations INMSSI board of the
Department for Education. There are two parent representatives on this board. The Governing Body has a
very detailed governing document, the Instrument of Govemmenl, and all committees have temis of
referen￿.
All trustees sign a declaration lo confirm they are not disqualified from acting as a charity Iruslee under the
provisions of section 72 of the Charities Act 1993. This is reviewed on an ongoing basis. Governors sign a
similar declaration to confirm their eligibility and a register is maintained of pecuniary interests. All voluntary
members hold an enhanced Disclosure and Barring Service IDBSI check and receive in-house
safeguarding training and updates.
Induction and training of new trusteos
Newly appointed Iruslees participate in an orientation programme. The objective of the programme is to
brief them on their legal obligations under charity and company law, the conlenl of the Memorandum and
Articles of Association, the committee and decision making prO￿$se$, the business plan and recent
financial perfomance of the charity. During their induction period they meet key employees and other
trustees. Trustees are encouraged to attend appropriate external training events where these will facilitate
the undertaking of their role.

REMARKABLE AUTISM LIMITED
FORMERLYWARGRAVE HOUSE LIMITED
TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT} (CONTINUED)
FOR THE YEAR ENDED 31 AUGUST 2023
Risk management
The organisation monitors risk closely through an independent Risk Audit Committee with defined review
dales, lo ensure that all activities are under review, with Risk Registers in place for all areas of the
organisation, with Mitigation plans documented and implemented. Each sub-committee reviews the Risk
Register specific to their area of responsibility and the board review risk at each Trustee meeting and define
the current key risks to the organisalion as being..
Regulatory risk through the potential for adverse findings by OFSTED,
Financial risk through fluctuations in stock markets having a negative impact on both investment
portfolios and the defined benefit pension scheme,
Financial risk pressures through the cost of living crisis, with increasing salary costs and the
potential for industrial action impacting the charitable activities of the organisalion,. and,
Operational risk through a shortage of applicants lo skilled roles.
REFERENCE AND ADMINISTRATIVE DETAILS
Senlor Leadershlp Team
Robin Bush
Stuart Jamieson
Helen Driver
Gary Van Oss
Karen Tarbuck
Mark Leicester
Chief Executive Officer
Head of Education IResigned 31.12.221
Head of Therapy Services (Resigned 13.03.231
Head Business ReSoUr￿S
Office & Communications Manager (Redundant 30.11.221
Interim Head Teacher (Started 03.01.23, resigned 20.07.231
Goveming Body
Vivienne Beecroft
Kelley Garth
Stuart Jamieson
Philip Round
Kelly Pearson
Mark Leicester
lan Craven
Heather Sargeant
Yanela Ntlauzana
Sharon Brookes
Sue Gaskin
Sally Fleming
Jen Jackson
Chair of Governing Body
(Resigned 12.12.221
(Resigned 31.12.221
(moved lo LEAP Governing Body 07.11.221
(Resigned 22.11.221
(Started 03.01.23, resigned 20.07.231
(Resigned 18.05.231
(Started 18.03.241
(started 18.03.241
Istsrted 30.11.231
LEAP Governing Body
Philip Round
Muir Miller
Elizabeth Preston
Rachel Newman
Sharon Prendergast
Courtney Shawcross
Owen Metcalfe
Chair of LEAP Governing Body (Started 07.11.221
(Started 27.03.231
(Started 07.11.221
(started 07.11.221
(Staff Governor Started 07.11.221
(Student Governor Started 07.11.221
(Student Governor Started 07.11.221
10-

REMARKABLE AUTISM LIMITED
FORMERLYWARGRAVE HOUSE LIMITED
TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT} (CONTINUED)
FOR THE YEAR ENDED 31 AUGUST 2023
Auditor
Following the merger of MHA Moore & Smalley with MHA, the company's independent auditor has now
become MHA. A resolution lo reappoint MHA as independent auditor will be proposed al the next Annual
General Meeting.
Disclosure of information to auditor
Each of the Iruslees has confirmed that there Is no infomiation of which they are aware which is relevant to
the audit, bul of which the auditor is unaware. They have further confirmed that they have taken appropriate
steps lo identify such relevant information and to establish that the auditor is aware of such information.
The report has been prepared having taken advantsge of the small companies exemption in the
Companies Act 2006.
The trustees, report was appsoved by the Board of Trustees.
Mr M Miller
Trustee
Dated..
2910512024

REMARKABLE AUTISM LIMITED
FORMERLYWARGRAVE HOUSE LIMITED
STATEMENT OF TRUSTEES. RESPONSIBILITIES
FOR THE YEAR ENDED 31 AUGUST 2023
The trustees, who are also the directors of Remarkable Autism Limited for the purpose of company law, are
responsible for preparing the Trustees, Report and the financial statements in accordance with applicable law
and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Praclicel.
Company Law requires the trustees to prepare financial ststemenls for each financial year which give a true
and fair view of the stale of affairs of the charity and of the incoming resources and application of resources,
including the income and expenditure, of the charitable company for that year.
In preparing these financial statements, the trustees are required to..
select suitable accounting policies and then apply them consistenlly.,
observe the methods and principles in the Charities SORP.,
make judgements and estimates that are reasonable and prudent., and
prepare the financial statements on the going concern basis unless it is inappropriate to presume that the
charity will continue in operab'on.
The trustees are responsible for keeping adequate accounting records that disclose with reasonable accuracy
at any time the financial position of the charity 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.
12-

REMARKABLE AUTISM LIMITED
FORMERLYWARGRAVE HOUSE LIMITED
INDEPENDENT AUDITOR'S REPORT
TO THE TRUSTEES OF REMARKABLE AUTISM LIMITED
Opinion
We have audited the finaneial statements of Remarkable Autism Limited Ilhe 'charity'l for the year ended 31
August 2023 which comprise the s18tement of financial activities, the balance sheet, the statement of cash
flows and the notes to the financial stalemenls, including significant accounting policies. The financial
reporting framework that has been applied in their preparation is applicable law and United Kingdom
Accounting Standards, including FRS 102 Th8 Financial Reporting Standard applicable in the UK and
Republic of Ireland (United Kingdom Generally Accepted Accounting Practi￿1.
In our opinion, the financial statements..
give a true and fair view of the stale of the charitable company's affairs as at 31 August 2023 and of its
incoming resources and application of resources, for the year then ènded",
have been properly prepared in accordance with United Kingdom Generally Accepted Accounting
Practice,. and
have been prepared in accordance with the requirements of the Companies Act 2006.
Basis for opinion
We eonducled our audit in accordance with International Standards on Auditing IUKI IISAS IUKII and
applicable law. Our responsibilities under those standards are further described in the Auditoffs responsibilities
for the audit of the financial statements section of our report. We are independent of the charity in accordance
with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the
FRC'S Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these
requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a
basis for our opinion.
Conclusions relating to going concern
In auditing the financial statements, we have concluded that the trustees, use of the going concern basis of
accounting in the preparation of the financial statements is appropriate.
Based on the work we have performed, we have not identified any material uncertainties relating lo events or
conditions that, Individually or collectively, may cast significant doubl on the charity's ability lo continue as a
going COn￿M for a period of at least twelve months from when the financial statements are authorised for
Issue.
Our responsibilities and the responsibilities of the trustees with respect to going COn￿M are described in the
relevant sections of this report.
Other Informatlon
The other information comprises the information included in the annual report other than the financial
statements and our auditorfs report thereon. The trustees are responsible for the other infotmalion contained
within the annual report. Our opinion on the financial statements does not cover the other information and,
except to the extent otherwise explicitly slated in our ￿pOrt, we do not express any form of assurance
conclusion thereon. Our responsibility is lo read the other infomialion and, in doing so, consider whether the
other information is materially inconsistent with the financial statements or our knowledge obtsined in the
course of the audit, or otherwise appears lo be materially misstated. If we identify such material
inconsistencies or apparent material misstalemenls, we are required to delemiine whether this gives rise lo a
material misstatement in the financial statements themselves. If, based on the work we have perfomied, we
conclude that there is a material misstatement of this other information, we are required to report that fact.
We have nothing to report in this regard.
13-

REMARKABLE AUTISM LIMITED
FORMERLYWARGRAVE HOUSE LIMITED
INDEPENDENT AUDITOR'S REPORT ICONTINUEDI
TO THE TRUSTEES OF REMARKABLE AUTISM LIMITED
Opinions on other matters prescribed by the Companies Act 2006
In our opinion, based on the work undertaken in the COLJrse of our audit.
the information given in the trustees, report, which includes the directors, report prepared for the
purposes of company law, for the financial year for which the financial statements are prepared is
consistent with the financial statements., and
the directors, report included within the trustees, report has been prepared in accordance with applicable
legal requirements.
In the light of the knowledge and understanding of the charity and its environment obtained in the course
of the audit, we have not identified material misstalemenls in the Directors, report included within the
trustees, report.
Matters on which we are required to report by exception
We have nothing lo report in respect of the following matters in relation lo which the Companies Act 2006
requires us to report to you if, in our opinion..
adequate accounting records have not been kept, or returns adequate for our audit have not been
received from branches not visited by us., or
the financial statements are not in agreement with the accounting records and returns., or
certain disclosures of trustees. remuneration specifi'ed by law are not made., or
we have not received all the information and explanations we require for our audit., or
the Iruslees were not entitled lo prepare the financial statements in accordance with the small
companies regime and lake advantage of the small companies. exemptions in preparing the Iruslees,
report and from the requirement lo prepare a strategic report.
Responsibilities of trustees
As explained more fully in the statement of trustees, responsibilities, the trustees, who ao also the directors of
the charity for the purpose of company law, are responsible for the preparation of the financial statements and
for being satisfied that they give a true and fair view, and for such inlemal control as the trustees determine is
necessary lo enable the preparation of financial statements that are free from material misslalement, whether
due to fraud or error.
In preparing the financial statements, the trustees are responsible for assessing the Charity's ability to
continue as a going concem. disclosing, as applicable, matters rel8ted to going concern and using the going
concem basis of accounting unless the trustees either intend lo liquidate the charitable company or to cease
operations, or have no realistic altemalive bul to do so.
Audltor's responslbllltles for the audlt of the flnanclal statements
Our objectives are to obtain reasonable assurance about whether the financial slalements as a whole are free
from material misstslement, whether due lo fraud or error, and to issue an auditor's report that includes our
opinion. Reasonable assurance is a high level of assurance but is not a guarantee that an audit conducted in
accordance with ISAS IUKI will always delecl 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 lo influence the economic decisions of users taken on the basis of these financial ststemenls.
Irregularities, including fraud, are InStan￿S of non-compliance with laws and regulations. We design
procedures in line with our responsibilities, ouuined above, to delecl material misstalemenls in respect of
irregularities, including fraud. The extent to which our prO￿dureS are capable of delecling irregularities,
including fraud, is detailed below.
14-

REMARKABLE AUTISM LIMITED
FORMERLYWARGRAVE HOUSE LIMITED
INDEPENDENT AUDITOR'S REPORT ICONTINUEDI
TO THE TRUSTEES OF REMARKABLE AUTISM LIMITED
Enquiry of management and those charged with governan￿ around actual and potential liligalion and
claims.,
Enquiry of entity staff In compliance functions lo identify any instances of non-compliance with laws
and regulations",
Reviewing minutes of meetings of those charged with governance.,
Reviewing financial statement disclosures and testing to supporting documentation to assess
compliance with applicable laws and regulations",
Performing audit work over the risk of management override of controls, including lesling of journal
entries and other adjustments for appropriateness, evaluating the business rationale of significant
transactions outside the normal course of business and reviewing accounting estimates for bias,. and
Reviewing the completeness of revenue to ensure that funding re￿iVed agrees to appropriate
documentation and Is recognised in the correct period
Because of the inherent limitations of an audit, there Is a risk that we will not delecl all Irregularities, including
those leading to a material misstatement in the financial statements or non-compliance with regulation. This
risk increases the more that compliance with a law or regulation is removed from the events and transactions
reflected in the financial statements, as we will be less likely to become aware of instsnces of non-
compliance. The risk is also greater regarding ir￿guIantieS occurring due to fraud rather than error, as fraud
involves intentional GOn￿alment, forgery, collusion, omission or misrepresentation.
A further description of our responsibilities is available on the Financial Reporting Council's website al.. https'.11
www.frc.org.uklauditorsresponsibililies. This description forms part of our auditor's report.
Use of our report
This report is made solely to the charitsble company's members, as a body, in accordance with Chapter 3 of
Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might slate lo the
charitsble company's members and its trustees those mallers we are required lo stale lo them in an auditor's
report and for no other purpose. To the fullest extent permilled by law, we do not accept or assume
responsibility lo anyone other than the charitable company and the charitable company's members as a body
and the charitable company's trustees as a body, for our audit work, for this report, or for the opinions we have
formed.
Andrew mattheV￿ (Senior Statutory Auditor)
for and on behalf of MHA
2910512024
Chartered Accountant$
Statutory Auditor
Exchange Station
Tithebarn st￿et
Liverpool
L2 2QP
MHA is the trading name of Maclntyre Hudson LLP, a limited liability partnership in England and Wales
(registered number OC3123131
15-

REMARKABLE AUTISM LIMITED
FORMERLYWARGRAVE HOUSE LIMITED
STATEMENT OF FINANCIAL ACTIVITIES
INCLUDING INCOME AND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 31 AUGUST 2023
Unrestricted Restricted
funds
funds
2023
2023
Total Unreslricled Restricted
funds
funds
2022
2022
Total
2023
2022
Notes
Income and endowments from..
Donations and
legacies
Charitable activities
Other trading activities
Investments
Other income
30,809
5,629,948
1,193
25,171
12,623
30,809
120,926 5,750,874 5,055,478
1,193
3,008
25,171
6,887
12,623
12,323
214,423 5,269,901
3,008
6,887
46,848
34,525
Total Income
5,699,744
120,926 5,820,670 5,077,696
248,948 5,326,644
Ex
ndlture on..
Charitable activities
5,118,103
80,697 5,198,800 4,570,237
208,452 4,778,689
Total charitable expenditure
5,118,103
80,697 5,198,800 4,570,237
208,452 4,778,689
Nel gainslllossesl on
investments
14
112,6401
112,6401
130,5061
130,5061
Gross transfers
between funds
144,584
{144,5841
Net Incomlng resources
569,001
40,229
609,230
621,537
{104,0881
517,449
Other recognised gains and losses
Actuarial Ilossllgain on
defined benefit pension
schemes
1115,7461
1115,7461
591,458
591,458
Net movement in funds
453,255
40,229
493,484 1,212,995
1104,0881 1,108,907
Fund balances at 1
September 2022
4,073,587
2,667 4,076,254 2,860,592
106,755 2,967,347
Fund balances at 31
August 2023
4,526,842
42,896 4,569,738 4,073,587
2,667 4,076,254
The statement of financial activities includes 811 gains and losses recognised in the year.
All income and expenditure derive from eontinuing activities.
The statement of financial activities also complies with the requirements for an income and expenditure
account under the Companies Act 2006.
16-

REMARKABLE AUTISM LIMITED
FORMERLYWARGRAVE HOUSE LIMITED
BALANCE SHEET
AS AT 31 AUGUST 2023
2023
2022
Notes
Fixed assets
Tangible assets
Investments
15
16
2,964,138
19,442
2,972,852
19,442
2,983,580
2,992,294
Current assets
Debtors
Investments
Cash at bank and in hand
18
19
245,854
1,029,191
962,307
193,688
641,831
1,019,499
2,237,352
1,855,018
Credltors: amounts falllng due wlthln
one year
21
{477,8291
1579,5751
Nel current assets
1,759,523
1,275,443
Total assets less current liabilities
4,743,103
4,267,737
Creditors: amounts falling due after
more than one year
22
1173,3651
1191,4831
Net assets
4,569,738
4,076,254
Income fvnds
Restricted funds
Unreslricled funds
25
42,896
4,526,842
2,667
4,073,587
4,569,738
4,076,254
These financial stslemenls have been prepared in accordance with the provisions applicable to companies
subject to the small companies r4ime.
The financial statements welt approved by the Trustees on
2910512024
Mr M Miller
Trustee
Company Registration No. 05068428
The notes on pages 19 to 40 form part of these financial statements.
17-

REMARKABLE AUTISM LIMITED
FORMERLYWARGRAVE HOUSE LIMITED
STATEMENT OF CASH FLOWS
FOR THE YEAR ENDED 31 AUGUST 2023
2023
2022
Notes
Cash flows from operating activities
Cash generated from operations
Interest paid
Net cash provided by operating
activities
30
500,132
112,8461
633,290
17,8161
487,286
625,474
Investing activities
Purchase of tangible fixed assets
PrO￿edS on disposal of tangible fixed
assets
Purchase of investments
Proceeds on disposal of investments
Investment income received
1148,5741
1320,7711
38,733
1200,0001
1,120
17,887
1400,0001
25,171
Net cash used in investing activities
1523,4031
{463,0311
Financing activities
Repayment of bank loans
121,0751
123,0471
Net cash used in financing activities
121,0751
123,0471
Net IdecreaseVincrea$e in eash and tash
equlvalents
157,1921
139,396
Cash and cash equivalents al beginning of year
1,019,499
880,103
Cash and eash equlvalents at end of year
962,307
1,019,499
18-

REMARKABLE AUTISM LIMITED
FORMERLYWARGRAVE HOUSE LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2023
Accounting policies
Charity infomiation
Remarkable Autism Limited is a private eompany limited by guarantee ineorporaled in England and
Wales. The registered Offi￿ is 449 Wargrave Road, Newton-le-willows, WA12 8RS.
1.1 Accountlng conventlon
The financial statements have been prepared in accordance with the charity's governing document, the
Charities Act 2011, 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 IFRS 1021 leffeclive 1 January 20191"
and UK Generally Accepted Accounting Practice. The charity is a Public Benefit Entity as defined by
FRS 102.
The financial statements are prepared in sterling, which is the functional currency of the charity.
Monetary amounts in these financial statements are rounded to the nearest £.
The financial statements have been prepared under the historical cost convention, modified to include
the revaluation of freehold properties and lo include investment properties and ￿rtain financial
instruments al fair value. The principal accounting policies adopted are sel out below.
1.2 Golng concern
Al the time of approving the financial stalemenls, the trustees have a reasonable expectation that the
charity has adequate resour￿$ lo continue in operational existen￿ for the foreseeable future. Thus the
Iruslees continue to adopt the going con￿rn basis of accounting in preparing the financial statements.
1.3 Charitable funds
Unrestricted funds are available for use at the discretion of the Iruslees in furtherance of their charitable
objectives.
Reslricled funds are subject lo 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 lo the financial statements.
1.4 Income
The charity receives government grants in respect of student fees. Income from government and other
grants is recognised al fair value when the charity has enlitlemenl On￿ any performan￿ conditions
have been mel, it is probable that the Income will be received and the amount can be measured reliably.
If entitlement is not mel then these amounts are deferred.
Grants re￿iVed to help finance the activities of the charity are credited to the statement of financial
activity in the period to which they relate. Grants are recognised at fair value when the charity has
entillemenl after any performance conditions have been mel, il is probable that the income will be
received and the amount Can be measured reliably.
Grants received in advance of a period in which the funder requires the expenditure to be applied will be
reflected in deferred income within the balance sheet.
Investment Income, donations and legacies are Included In the statement of financial activity on receipt,
or when the amounts involved can be quantified with sufficient certainty and the amounts measured
reliably.
19-

REMARKABLE AUTISM LIMITED
FORMERLYWARGRAVE HOUSE LIMITED
NOTES TO THE FINANCIAL STATEMENTS ICONTINUEDI
FOR THE YEAR ENDED 31 AUGUST 2023
Accounting policies
(Continued)
1.5 Expenditure
Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation
commilling the charity lo that expenditure, il is probable that a transfer of economic benefits will be
required in selllemenl and the amount of the obligation can be measured reliably. Expenditure is
awounled for on an accruals basis and has been classified under headings that aggregate all cost
related to the category. Vvhere costs cannot be directly attributed to particular headings they have been
allocated to activities on a basis consistent with the use of resources.
1.6 Tangible fixed assets
Tangible fixed assets are initially measured 8t cost and subsequently measured al cost or valuab'tsn, net
of depreciation and any impaimient losses.
Depreciation is recognised so as to write off the cost or valuation of assets less their residual values
over their useful lives on the following bases..
Freehold land and buildings
Fixtures and fi'ttings
Computers
Motor vehicles
2Q/o on cost
25 % on cost
25°/o on cost
25 % reducing balance
The gain or loss arising on the disposal of an asset is determined as the difference between the sale
proceeds and the carrying value of the asset, and is recognised in nel incomellexpenditurel for the year.
1.7 Flxed asset investments
Fixed asset investments are initially measured al transaction price excluding transaction costs, and are
subsequently measured at fair value at each reporting date. Changes in fair value are recognised in net
incomellexpendilurel for the year. Transaction costs are expensed as incurred.
A subsidiary is an entity controlled by the charity. Control is the power to govern the financial and
operating policies of the entity so as lo obtain benefits from its aclivilies.
1.8 Impaimient of fixed assets
Al each reporting end dale, the charity reviews the carrying amounts of its tangible assets to determine
whether there is any indication that those assets have suffered an impairment loss. If any such
indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the
impairment loss lif any}.
1.9 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,
where ulilised, are shown within borrr)wings in current liabilities.
-20-

REMARKABLE AUTISM LIMITED
FORMERLYWARGRAVE HOUSE LIMITED
NOTES TO THE FINANCIAL STATEMENTS ICONTINUEDI
FOR THE YEAR ENDED 31 AUGUST 2023
Accounting policies
(Continued)
1.10 Financial instruments
The charity has elected to apply the provisions of Sertion 11 'Basic Financial Inslrumenls, and Section
12 '0ther Financial Instruments Issues, of FRS 102 to all of ils financial instruments.
Financial instruments are recognised in the charity's balance sheet when the charity becomes party to
the contractual provisions of the instrument.
Financial assets and liabilities are offset, with the nel amounts presented in the financial stalemenls,
when there is a legally enforceable right to sel off the recognised amounts and there Is an intention to
settle on a nel basis or lo realise the asset and settle the liability simultaneously.
Basic finoncial assets
Basic fi'nanci81 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 al a market rale of
interest. Financial assets classified as receivable within one year are not amortised.
Basic financial liabilities
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 rale method.
Trade creditors are obligations to pay for goods or ServI￿S that have been acquired in the ordinary
ourse 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 al amoth'sed cost using the effective
interest method.
Derecognition of fln8nciTal liabilities
Financial liabilities are derecognised when the charity's contractual obligations expire or are discharged
or cancelled.
1.11 Taxation
The charity is exempt from corporation lax on its charitable aclivilies.
1.12 Employment benefits
The cost of any unused holiday entitlement is recognised in the period in which the employee's services
are received.
Termination benefits are recognised immediately as an expense when the charity is demonstrably
committed to terminate the employment of an employee or lo provide temination benefits.
21

REMARKABLE AUTISM LIMITED
FORMERLYWARGRAVE HOUSE LIMITED
NOTES TO THE FINANCIAL STATEMENTS ICONTINUEDI
FOR THE YEAR ENDED 31 AUGUST 2023
Accounting policies
(Continued)
1.13 Pension costs and other po$t-retirement benefits
Payments lo defined contribution retirement benefit schemes are charged as an expense as they fall
due.
The charity participates in a multi-employer defined benefits pension scheme, the Teachers, Pension
Scheme (England and Walesl I'the Scheme") for all teaching staff, al a rate prescribed by the
Governments Actuarial Department. 11 is not possible or appropriate to identify the assets and liabilities
of the Scheme as if it were a defined contribution scheme. The TPS is an unfunded arrangement
backed by the government. Contributions are paid in respect of benefits earned by members lo dale.
Typically, there is no legal or constructive obligation lo pay anything further in respect of current or prior
servi￿.
The charity also maintains a final salary pension ￿heme for non-teaching staff who joined pre May
2004, this closed to further accrual 31 De￿rnber 2013. The charity is the sponsoring employer of this
scheme and continues to cover some of its adminislralive costs and other obligations of sn ongoing
scheme with both active, deferred and pensioner members, as well as operating as its payroll bureau. A
liability for the charity's obligations under the plan is recognised net of plan assets. The nel change in
the nel defined benefit liability is recognised as the cost of the defined benefit plan during the period.
Pension plan assets are measured at fair value and the defined benefit obligation is measured on an
actuarial basis using the projected unil method. Actuarial valuations are obtsined at least Iriennially and
are updated al each balance sheet dale. Where pension plan assets exceed defined benefit liabilities,
the charity has Opted not to recognise this asset.
The charity now operates a Group Personal Pension Plan in-line with the auto enrolment legislation for
all non-leaching stsff. Contributions paid in the year are charged to the Statement of Financial Aclivib'es.
1.14 Leasos
Loasing commitments
Rentals paid under operating leases are charged to the Statement of Financial Activities on a straight
line basis over the period of the lease.
Crltlcal accountlng estlmates and Judgements
In the application of the charity's accounting policies, the trustees are required to make judgements,
estimates and assumptions about the carrying amount of assets and liabilities that are not readily
apparent from other sources. The estimates and associated assumptions are based on historical
experien￿ 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 a￿oUntIng
estimates are ￿cogniSed in the period in which the estimate is revised where the revision affects only
that period, or in the period of the revision and future periods where the revision affects both current and
futu￿ periods.
-22-

REMARKABLE AUTISM LIMITED
FORMERLYWARGRAVE HOUSE LIMITED
NOTES TO THE FINANCIAL STATEMENTS ICONTINUEDI
FOR THE YEAR ENDED 31 AUGUST 2023
Critical accounting estimates and judgements
(Continued)
Key sources of estimation uncertainty
The estimates and assumptions which have significant risk of causing material adjustment to the
carrying amount of assets and liabilities are as follows..
Defined benefit pension schomo
The present value of the defined benefit pension scheme liability lor assell depends on a number of
factors that are determined on an actuarial basis using a variety of assumptions. The assumptions used
in determining the net cost or income for pensions includes, amongst others, the discount rate. Any
changes in these assumptions, which are disclosed in note 24 to the accounts, will impact the carrying
amount of the pension liability lor asseti,
Depreciation
The useful economic life of tangible fixed assets is judged at the point of purchase and reviewed at each
financial reporting date. This judgement is based upon the trustees experien￿ of managing the school
and the assets within it, including their expected lifetime of use.
Depreciation rates are outlined in the accounting policies on note 1.6.
Donations and legacies
Unrestricted
funds
Total
2023
2022
Legacies receivable
30,809
-23-

REMARKABLE AUTISM LIMITED
FORMERLYWARGRAVE HOUSE LIMITED
NOTES TO THE FINANCIAL STATEMENTS ICONTINUEDI
FOR THE YEAR ENDED 31 AUGUST 2023
Charitable activities
Education Education
& Care
& Care
Services
SeNiees
2023
2022
Schools fees & funding
Grants
5,571,967 5,049,805
178,907
220,096
5,750,874 5,269,901
Analysis by fund
Unreslricled funds
Restricted funds
5,629,948 5,055,478
120,926
214,423
5,750,874 5,269,901
Performance related grants
DFE Teacher5 Pay & Pension
DFE Pupil Premium Grant
DFE PE & Sports Premium
DFE Other
BBC Children in Need
DFC & SCA Capital funding
Other
41,265
21,790
13,000
34,470
59,443
24,275
14,000
18,446
47,992
45,107
10,833
63,412
4.970
178,907
220,096
Other trading activities
Unrestricted Unrestricted
funds
funds
2023
2022
Fundraising events
1,193
3,008
-24-

REMARKABLE AUTISM LIMITED
FORMERLYWARGRAVE HOUSE LIMITED
NOTES TO THE FINANCIAL STATEMENTS ICONTINUEDI
FOR THE YEAR ENDED 31 AUGUST 2023
Investments
Unrestricted Unrestricted
funds
funds
2023
2022
Income from investments
Nel interest on defined benefit pension scheme
25,171
17,887
111,0001
25,171
6,887
other income
Unrestricted Unrestricted Restricted
funds
funds
funds
Total
2023
2022
2022
2022
Nel gain on disposal of tangible fixed assets
Other income
11,344
979
11,344
35,504
12,623
34,525
12,623
12,323
34,525
46,848
-25-

REMARKABLE AUTISM LIMITED
FORMERLYWARGRAVE HOUSE LIMITED
NOTES TO THE FINANCIAL STATEMENTS ICONTINUEDI
FOR THE YEAR ENDED 31 AUGUST 2023
Charitable activities
Education Education
& care
& care
services
services
2023
2022
Staff costs
Equipment & activities
Educational spend
2,904,806 2,742,285
48,754
42,497
238,568
238,497
3, 192,128 3,023,279
Share of support costs (see note 91
Share of governance costs (see note gi
1,847,445 1,605,693
159,227
149,717
5,198,800 4,778,889
Analysis by fund
Unreslricled funds
Restricted funds
5,118,103 4,570,237
80,697
208,452
5,198,800 4,778,689
-26-

REMARKABLE AUTISM LIMITED
FORMERLYWARGRAVE HOUSE LIMITED
NOTES TO THE FINANCIAL STATEMENTS ICONTINUEDI
FOR THE YEAR ENDED 31 AUGUST 2023
Support costs
SupportGovernance
costs
costs
2023
Support Governance
costs
costs
2022
Stsff costs
Depreciation
Operating lease
charges
Repairs & maintenance
Agency & supply staff
Other expenses
Telephone
Food & consumables
Insurance
Heat & light
Bank interest
Student trip 8nd
rewards
694,700
157,288
694,700
157,288
696,071
184,705
696,071
184,705
29,221
222,219
431.616
60,080
5,812
114,085
70,307
49,271
12,846
29,221
222,219
431,616
60,080
5,812
114,085
70,307
49,271
12,846
45,397
184,117
299,651
61,431
13,677
39,063
31,771
36,608
7,816
45,397
184,117
299,651
61,431
13,677
39,063
31,771
36,608
7,816
5,386
5,386
Audit fees
Accountancy
Legal and professional
Training
10,836
3,135
96,696
48,560
10,836
3,135
96,696
48,560
19,796
2,950
87,728
39,243
19,796
2,950
87,728
39,243
1,847,445
159,227 2,006,672 1,605,693
149,717 1,755,410
Analysed be￿een
Charitable activities
1,847,445
159,227 2,006,672 1,605,693
149,717 1,755,410
Govemance costs includes payments lo the auditors of £7,236 {2022- £12,146) for audit fees.
10 Net movement in fund5
2023
2022
Net movement in funds is staled after chargingllcreditingl
Depreciation of owned tangible fixed assets
Lossllprofill on disposal of tangible fixed assets
Operating lease charges
157,288
184,705
111,3441
45,397
29,221
-27-

REMARKABLE AUTISM LIMITED
FORMERLYWARGRAVE HOUSE LIMITED
NOTES TO THE FINANCIAL STATEMENTS ICONTINUEDI
FOR THE YEAR ENDED 31 AUGUST 2023
11 Auditor's remuneration
The analysis of audilorfs remuneration is as follows..
Fees payable to the charity's auditor and associates:
2023
2022
Audit of the charity's annual accounts
8,525
12,146
Non-audit services
All other non-audil services
3,135
2,950
In respect of associated pension schemes
Audit
3,600
7,650
12 Trustees
None of the trustees lor any persons connected with them) received nor waived any remuneration or
benefits from the charity during the year.12022."£nill
One trustee had expenses reimbursed during the year to the value of £10512022.. £nill.
13 Employees
The average monthly number of employees during the year was..
2023
Number
2022
Number
Direct charitable
121
113
Employment costs
2023
2022
Wages and salaries
Social security costs
Other pension costs
3,007,387
254,647
337,472
2,868,041
246,924
323,391
3,599,506
3,438,356
The number of employees whose annual remuneration was £60,000 or
more were".
2023
Number
2022
Number
£60,000- £70,000
£70.001 - £80,000
£80,001- £90,000
£100,001- £110,000
£130,001- £140,000
£150,001- £160,000
-28-

REMARKABLE AUTISM LIMITED
FORMERLYWARGRAVE HOUSE LIMITED
NOTES TO THE FINANCIAL STATEMENTS ICONTINUEDI
FOR THE YEAR ENDED 31 AUGUST 2023
14 Net gainsl{lossesl on investments
Unrestricted Unrestricted
funds
funds
2023
2022
Revaluation of investments
Gainlllossl on sale of investments
112,6401
127,3811
13,1251
112,8401 130,5061
15 Tangible fixed assets
FrÈÈhold land Fixtures and
and building$
fittiny$
Computers Motor vehicles
Total
Cost
Al 1 September 2022
Additions
Disposals
3,989,479
6,633
710,608
10,451
1297,2191
23,233
50,790
193,473
80,700
4,916,793
148,574
1297,2191
Al 31 August 2023
3,996, 112
423,840
74,023
274,173
4,768,148
Depreclatlon and Impalrment
Al 1 September 2022
Depreciation charged in the year
Eliminated in respect of disposals
1,219,294
71,707
613,882
44,766
1297,2191
5,808
18,505
105,157
22,310
1,943,941
157,288
1297,2191
At 31 August 2023
1,291,001
361,229
24,313
127,467
1,804,010
Carrying amount
Al 31 August 2023
2,705,111
62,611
49,710
146,706
2,964,138
Al 31 August 2022
2,770,185
96,925
17,425
88,317
2,972,852
The bank loan is secured by a first legal charge over the commercial freehold property registered under
lille number MS558810.
-29-

REMARKABLE AUTISM LIMITED
FORMERLYWARGRAVE HOUSE LIMITED
NOTES TO THE FINANCIAL STATEMENTS ICONTINUEDI
FOR THE YEAR ENDED 31 AUGUST 2023
16 Fixed asset investments
Listed
other
investments investments
Total
Cost or valuation
Al 1 September 2022 & 31 August 2023
19,441
19,442
Carrylng amount
Al 31 August 2023
19,441
19,442
Al 31 August 2022
19,441
19,442
2023
2022
Other investments comprise..
Notes
Investments in subsidiaries
29
17 Financial instruments
2023
2022
Carrying amount of financial assets
Instruments measured at fair value through profit or loss
1,048,632
661,272
18 Debtors
2023
2022
Amounts falllng due wlthln one year:
Trade debtors
Other debtors
Prepayments and accrued income
145,646
48,880
51,328
128,516
65,172
245,854
193,688
19 Current asset investments
2023
2022
Listed investments
1,029,191
641,831
30-

REMARKABLE AUTISM LIMITED
FORMERLYWARGRAVE HOUSE LIMITED
NOTES TO THE FINANCIAL STATEMENTS ICONTINUEDI
FOR THE YEAR ENDED 31 AUGUST 2023
20 Loans and overdrafts
2023
2022
Bank loans
196,237
217,312
Payable within one year
Payable after one year
22,872
173,365
25,829
191,483
Amounts included above which fall due after five years..
Payable by instalments
81,878
88,167
The bank loan is secured by a first legal charge over the commercial freehold propety registered under
'Ile number MS558810.
The bank loan is repayable in monthly instalments, with the last instslmenl due in De￿mber 2030. The
interest rale in pla￿ during the year was 2.25.￿ above the Bank of England base rate.
21 Creditors: amounts falling due within one year
2023
2022
Notes
Bank loans
Other taxation and social security
Deferred income
Trade creditors
Other creditors
Accruals
20
22,872
63,691
56,813
196,976
45,543
91,934
25,829
59,484
137,715
154,326
41,701
160,520
23
477,829
579,575
22 Creditors: amounts falling due after more than one
year
2023
2022
Notes
Bank loans
20
173,365
191,483
31

REMARKABLE AUTISM LIMITED
FORMERLYWARGRAVE HOUSE LIMITED
NOTES TO THE FINANCIAL STATEMENTS ICONTINUEDI
FOR THE YEAR ENDED 31 AUGUST 2023
23 Deferred income
2023
2022
Other deferred income
56,813
137,715
2023
2022
Opening balan￿ at 1 September 2022
Received In the year
Credited to the statement of financial activities
137,715
56,813
1137,7151
132,835
137,715
1132,8351
56,813
137,715
Income has been deferred as it relates to student fees reTrived in advan￿ of the forthcoming term.
32-

REMARKABLE AUTISM LIMITED
FORMERLYWARGRAVE HOUSE LIMITED
NOTES TO THE FINANCIAL STATEMENTS ICONTINUEDI
FOR THE YEAR ENDED 31 AUGUST 2023
24 Retirement benefit schemes
Defined contribution schemes
Teaching Staff
The charity contributes to The Teachers, Pension Scheme IEngland and Wdlesl, which provides benefits
based on final pensionable salary. The charity is unable to Identify Ils share of the undedying assets and
liabilities in the scheme. Employer's conlribLJtions are paid within the scheme guidelines of 23.680/0 of
pensionable s81ary.
The Teachers, Pension Scheme ITPSI is a slatulory, contributory, defined benefit scheme, governed by
the Teachers, Pension Scheme Regulations 2014. Membership is automatic for teachers in academy
Irusls. All teachers have the option to opt out of the TPS following enrolment.
The Government Actuary, using normal actuarial principles, condLJcts a formal actuarial review of the
TPS in accordance with the PLJblic Service Pensions (Valuations and Employer Cost Capl Directions
2014 published by HM Treasury every 4 years. The aim of the review is to specify the level of future
conlribulions. Actuarial scheme valuations are dependent on assumptions about the value of future
costs, design of benefits and many other factors. The latest actuarial valuation of the TPS was carried
out as al 31 March 2016. The valuation report was published by the Department for Education on 5
March 2019.
The key elements of the valuation and subsequent consultation are..
employer contribution rates set at 23.680/0 of pensionable pay (including a 0.08'/o employer
administration charge)
total scheme liabilities Ipensions currently in payment and the estimated cost of future benefits)
for service to the effective dale of £218,100 million, and notional assets lestimaled future
contributions together with the notional investments held al the valuation dale) of £196,100
million giving a notional past service deficit of £22,000 million
the SCAPE rate, sel by HMT, is used lo determine the notional investment return. The current
SCAPE rate is 2.4 /0 above the rale of CPI. The assumed real rate of return is 2.4'/0 in excess of
priTrs and 2'/o in excess of eamings. The rale of real earnings growth is assumed to be 2.2'/o.
The assumed nominal rate of return including earnings growth is 4.450/0.
A copy of the valuation report and supporting documentation is on the Teachers, Pensions website.
Under the definitions sel out in FRS 102, the TPS is an unfunded multi-employer pension scheme. The
charity has accounted for its contributions lo the scheme as if il were a defined contribution scheme. The
charity has sel out above the information available on the scheme.
Non-teaching Staff
The charity operates a Group Personal Pension Plan IGPPPI for all members of non-teaching staff in
line with auto-enrolmenl legislation. This is al a rate of 60/0 employee and 80/0 employer.
33-

REMARKABLE AUTISM LIMITED
FORMERLYWARGRAVE HOUSE LIMITED
NOTES TO THE FINANCIAL STATEMENTS ICONTINUEDI
FOR THE YEAR ENDED 31 AUGUST 2023
24 Retirement benefit schemes
(Continued)
Defined benefit Schemes
The April 2012 actuarial valuation highlighted a requirement to significantly increase the funding rale to
in excess of 40 /0 of the salary roll lo maintain the current level of benefits. This was despite the good
investment the scheme had experienced and was due largely to the fact that people were living longer,
and therefore re￿Iving benefits for longer. In addition, gilt yields were at their lowest point for many,
many years, and this was the factor that regulated annuity rates, in other words, the cost of providing
the final salary benefits was escalating to levels that could not be justified.
After much discussion, the Trustees agreed that the scheme would be shut lo future accrual las at 31
December 20131, this meant simply that members of the scheme would not earn any more entitlement
lo benefits after the scheme closed lo future accrual. However, any benefits eamed to date would be
protected and would also be revalued going fonNard lo help protect ils value against Inflation.
The pension cost is determined on the advice of independent qualified a¢luaries. The pension cost for
the year is based on the results of the actuarial valuation of the scheme as at 1 April 2021.
S J Cowan, of XPS Pensions IRLI Limited, independent actuaries to the scheme, completed actuarial
valuations based on the value of the fund al 1 April 2018. The results of the actuarial valuation shows
that there is a projected shortfall in the pension fund of £1,499,000. The Recovery plan stales that in
order lo address the shortfall the Employer will pay additional contributions of £10,000 per month to 31
October 2030. The contributions increasing at 2.5'/o p.a. commencing on 1 April 2020. On 27 April 2020
a new Schedule of Contributions was certified which reduced the contributions to £5,000 per month for
the period 1 April 2020 10 31 March 2025 and £10,000 per month from 1 April 2025 to 31 July 2035.
The actuary has provided calculations on the scheme as at 31 August 2023 they have prepared the
calculations in accordance with the Financial Reporting Council's actuarial stsndard TAS 100. At the
date of this calculation, the scheme was no longer in deficit and is fully funded.
The amounts recognised in the balan￿ sheet are as follows'.-
Key assumptions
2023
2022
Discount rate
Expected rate of increase of pensions in payment
Increase in defemient
Retsil price inflation
Consumer price Inflation
5.05
2.55
3.15
2.55
34-

REMARKABLE AUTISM LIMITED
FORMERLYWARGRAVE HOUSE LIMITED
NOTES TO THE FINANCIAL STATEMENTS ICONTINUEDI
FOR THE YEAR ENDED 31 AUGUST 2023
24 Retirement benefit schemes
(Continued)
Mortality essumptions
The assumed life expectations on retirement at age 65 are..
2023
Years
2022
Years
Retiring today
Males
Females
21.4
23.9
21.9
24.3
Retiring in 20 years
Males
Females
22.6
25.3
23.2
25.7
Amounts recognised in the profit and loss account..
2023
2022
Net interest on defined benefit liabilityllassetl
11,000
Amounts tsken to other comprehensive income..
2023
2022
Actual return on scheme assets
Less. caleulated interest element
200,000
139,000
149,000
82,000
Return on scheme assets excluding interest income
Actuarial changes related lo obligations
339,000
231,000
1640,0001 {1,926,0001
The amounts included in the balance sheet arising from the charity's
obligations in respect of defined benefit plans are as follows..
2023
2022
Present value of defined benefit obligations
Fair value of plan assets
4,206,288
4,390,542
14,206,288) 14,390,542)
Deficit in scheme
35-

REMARKABLE AUTISM LIMITED
FORMERLYWARGRAVE HOUSE LIMITED
NOTES TO THE FINANCIAL STATEMENTS ICONTINUEDI
FOR THE YEAR ENDED 31 AUGUST 2023
24 Retirement benefit schemes
(Continued)
Movements in the present value of defined benefit obligations..
2023
Liabilities at 1 September 2022
Benefits paid
Actuarial gains and losses
Interest cost
Other
4,390,542
1100,0001
1640,0001
139,000
416,746
At 31 August 2023
4,206,288
The defined benefit obligations arise from plans which are wholly or partly funded.
Movements in the fair value of plan assets..
2023
Fair value of assets at 1 September 2022
Interest income
RetLJrn on plan assets (excluding amounts included in net interesti
Benefits paid
Contributions by the employer
4,390,542
139,000
1339,0001
1100,0001
115,746
At 31 August 2023
4,206,288
The fair value of plan assets al the reporting period end was as follows..
2023
2022
Equity instruments
Propety
Gilts
Bonds
Cash & Other
2,031,000
498,000
914,000
540,000
223,288
1,979,000
578,000
990,000
$48,000
295,542
4,206,288
4,390,542
36-

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REMARKABLE AUTISM LIMITED
FORMERLYWARGRAVE HOUSE LIMITED
NOTES TO THE FINANCIAL STATEMENTS ICONTINUEDI
FOR THE YEAR ENDED 31 AUGUST 2023
26 Analysis of net assets between funds
Unrestricted Restricted
funds
funds
2023
2023
Total Unrestricted Restricted
funds
funds
2022
2022
Total
2023
2022
Fund balances at 31
August 2023 are
represented by..
Tangible assets
Investments
Current
asselsllliabilitiesl
Long term liabilities
2,964,138
19,442
2,964,138 2,972,852
19,442
19,442
2,972,852
19,442
1,716,627
1173,3651
42,896 1,759,523 1,272,776
{173,3651 1191,4831
2,667 1,275,443
1191,4831
4,526,842
42,896 4,569,738 4,073,587
2,667 4.076,254
27 Operating lease commitments
Lessee
Al the reporting end date the charity had outstanding commitments for future minimum lease payments
under non-cancellable operating leases, which fall due as follows".
2023
2022
Within one year
Between two and five years
29,607
10,194
29,607
39,801
39,801
69,408
28 Related party transactions
Remuneration of key management personnel
The remuneration of key management personnel is as follows.
2023
2022
Aggregate compensation
408,854
651,010
Key management personnel are considered to be those employees of the Charity in positions of
management and govemance, who are not trustee directors.
39-

REMARKABLE AUTISM LIMITED
FORMERLYWARGRAVE HOUSE LIMITED
NOTES TO THE FINANCIAL STATEMENTS ICONTINUEDI
FOR THE YEAR ENDED 31 AUGUST 2023
28 Related party transactions
(Continued)
Wargrave House School Pension Scheme Limited, a dormant subsidiary of the charitable company is
Corporate Trustee lo the Wargrave House Pension Scheme, the previously operating defined benefit
pension scheme of the Charity, now closed to future accrual. During the year, the charitable company
paid £115,74612022.. £101,542) into the pension scheme in line with the deficit funding requirements. Al
the year end the balance due from the pension scheme to the charity was £48,880 12022.. £nill, as
shown in note 18 of the financial statements.
Mr R Bush is secretary of the Corporate Trustee. Mr G Van Oss and Ms C Reece are directors of the
Corporate Trustee. All three are also considered key management personnel of the Charity.
There are considered to be no other related party transactions requiring disclosure.
No guarantees have been given or received by the Charity.
29 Subsldlarles
These financial statements are separate charity financial slalements for Remarkable Autism Limited on the basis
that it has only one subsidiary entity which is a dormant Corporate Trustee company for that of the defined
benefit pension scheme previously operated by the charity. The dormant subsidiary has not traded in the current
year and exists for legal purposes only.
Details of the charity's subsidiaries at 31 March 2023 are as follows..
Name of undertaking
Registered
office
Nature of business
Class of
shares held
/• Held
drgrave House School United Kingdom Pension Scheme Trustee Co
Pension Scheme Limited
Ordinary
100
30 Cash generated from operatlons
2023
2022
Surplus for the year
609,230
517,449
Adjustments for..
Investment income recognised in ststemenl of financial activities
Interest paid
Gain on disposal of tangible fixed assets
IGainllloss on disposal of investments
Fair value gains and losses on investments
Depreciation and impairment of tangible fixed assets
Difference bel￿een pension charge and cash contributions
125,1711
12,846
117,8871
7,816
111,3441
3,125
27,381
184,705
190,5421
12,640
157,288
1115,7461
Movements in working capital..
Ilncreasel in debtors
{Decreasellincrease in creditors
(Decreasellincrease in deferred income
152, 1661
117,8871
180,9021
198,5551
106,262
4,880
Cash generated from operatlons
500,132
633,290
-40-

REMARKABLE AUTISM LIMITED
FORMERLYWARGRAVE HOUSE LIMITED
NOTES TO THE FINANCIAL STATEMENTS ICONTINUEDI
FOR THE YEAR ENDED 31 AUGUST 2023
31 Analysis of changes in net funds
At 1 September
2022
Cash flow5
At 31 August
2023
Cash al bank and in hand
1,019,499
157,1921
962,307
Loans falling due within one year
Loans falling due after more than one year
125,829}
1191,4831
2,957
18,118
122,8721
1173,3651
802,187
136,1171
7S6,070
41