2022-03-31-accounts - Derbyshire Autism Services

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					Page
Report ofthe	Trustees			1	to	7
Independent	Examiner's	Report
Statement of	Financial	Activities
Balance Sheet				10	to	11
Notes to the	Financial Statements			12	to	26
Detailed Statement of Financial			Activities	27	to	28

						2022	2021
				Unrestricted	Restricted	Total	Total
				funds	funds	funds	funds
			Notes	E	F	E
INCOME AND ENDOWMENTS		FROM
Donations and legacies				22,034	209,181	231,215	269,471
Charitable activities
Charitable				248,590		248,590	204,905
Investment income				33		33	32
Other income				58		58	4,551
Total				270,715	209,181	479,896	478,959
EXPENDITURE ON
Raising funds							103,177
Charitable activities
Charitable				188,434	186,163	374,597	375,324
Other				42,971	14,422	57,393	34,311
Total				231,405	200,585	431,990	512,812
NET INCOME/(EXPENDITURE)				39,310	8,596	47,906	(33,853)
RECONCILIATION	OF FUNDS
Total funds brought	forward			65,737	10,860	76,597	110,450
TOTAL FUNDS CARRIED FORWARD				105,047	19,456	124,503	76,597

					2022	2021
			Unrestricted	Restricted	Total	Total
			funds	funds	funds	funds
		Notes	F	E	E	E
FIXEDASSETS
Tangible assets		12	100,960		100,960	57,432
CURRENT ASSETS
Debtors		13	61,553		61,553	47,301
Cash at bank and	in hand		131,984	19,455	151,439	289,952
			193,537	19,455	212,992	337,253
CREDITORS
Amounts falling due within one year		14	(152,178)		(152,178)	(318,088)
NET CURRENT ASSETS			41,359	19,455	60,814	19,165
TOTAL ASSETS	LESSCURRENT
LIABILITIES			142,319	19,455	161,774	76,597
CREDITORS
Amounts falling due after more than one year		15	(37,271)		(37,271)
NET ASSETS			105,048	19,455	124,503	76,597
FUNDS		17
Unrestricted funds					105,048	65,737
Restricted funds					19,455	10,860
TOTAL FUNDS					124,503	76,597

TOTAL RES	OU	RC	ES EX	PENDED
					Total
					Funds Year	Total Funds
					to 31 Mar	Yearto 31
					2021f	Mar 2020K
Staff costs					309,129	385,218
Travel costs					17,081	85,243
Training					2,551	1,629
Social skills	activity				2,944	10,229
Insurance					3,206	3,431
Telephone					7,405	2,599
Postage, stationery			8 printing		974	1,548
Equipment					11,656	2,647
Depreciation					3,023	3,182
Base costs					51,666	30,468
Bad debts provision			increase		103,177
					512,812	526,194
NET INCOME/(EXPENDITURE)
Net income/(expenditure)				is stated after charging/(crediting):
					2022	2021
					F	E
Depreciation	-owned assets				8,027
Hire of plant	and machinery				470	332
Other operating		leases			21,941	18,000

10.	STAFF COSTS	STAFF COSTS
									2022	2021
									E	E
	Wages and salaries								283,129	289,185
	Social security	costs							13,165	16,625
	Other pension	costs							4,311	3,318
									300,605	309,128
	Aggregate payroll costs were:
									Yearto 31	Year to 31
									lVlar 2021f	Mar 2020K
	Wages and salaries								288,377	361,110
	Social security	costs							17,434	19,081
	Pension costs								3,318	5,027
									309,129	385,218
	The average monthly		number	of	employees		during	the year was as follows:
									2022	2021
	Direct Charitable Staff								26	23
	Governance								1	1
									27	24
	No employees	received emoluments				in excess of		260,000.
11.	COIIPARATIVES FOR THE			STATEMENT			OF FINANCIAL ACTIVITIES
								Unrestricted	Restricted	Total
								funds	funds	funds
								E	E	E
	INCOME AND	ENDOWMENTS			FROM
	Donations and	legacies						8,986	260,485	269,471
	Charitable activities
	Charitable							204,905		204,905
	Investment income							32		32
	Other income							4,551		4,551
	Total							218,474	260,485	478,959
	EXPENDITURE ON
	Raising funds							103,177		103,177
	Charitable activities
	Charitable							111,528	263,796	375,324
							Page	16		continued. ..

11.	COMPARATIVES FOR THE STATENIENT OF FINANCIAL ACTIVITIES - continued	COMPARATIVES FOR THE STATENIENT OF FINANCIAL ACTIVITIES - continued	COMPARATIVES FOR THE STATENIENT OF FINANCIAL ACTIVITIES - continued	COMPARATIVES FOR THE STATENIENT OF FINANCIAL ACTIVITIES - continued
			Unrestricted	Restricted	Total
			funds	funds	funds
				E	E
	Other		30,598	3,713	34,311
	Total		245,303	267,509	512,812
	NET INGOING/IE/(EXP	END ITURE)	(26,829)	(7,024)	(33,853)
	Transfers between	funds	(17,885)	17,885
	Net movement in funds		(44,714)	10,861	(33,853)
	RECONCILIATION	OF FUNDS
	Total funds brought	forward	110,450		110,450
	TOTAL FUNDS CARRIED FORWARD		65,736	10,861	76,597
12.	TANGIBLE FIXEDASSETS
			Freehold	Plant and
			property	machinery	Totals
			E	E	E
	COST
	At 1 April 2021		74,223		74,223
	Additions			51,555	51,555
	At 31 March 2022		74,223	51,555	125,778
	DEPRECIATION
	At 1 April 2021		16,791		16,791
	Charge for year		2,871	5,156	8,027
	At 31 March 2022		19,662	5,156	24,818
	NET BOOK VALUE
	At 31 March 2022		54,561	46,399	100,960
	At 31 March 2021		57,432		57,432


13.	DEBTORS:AMOUNTS			FALLING DUE WITHIN ONE YEAR
							2022	2021
							F	E
	Other debtors						52,975	47,301
	Prepayments	and accrued			income		8,578
							61,553	47,301
14.	CREDITORS:	AMOUNTS			FALLING DUE WITHIN ONE YEAR
							2022	2021
								E
	Bank loans and overdrafts				(see note 16)		9,586
	Trade creditors						28,797	49,380
	Social security	and other		taxes			(791)	17,623
	Other creditors						113,245	118,488
	Possible covid	clawback						129,815
	Wages control						(600)	(2)
	Pension Fund						141	2,784
	Accruals and deferred		income				1,800
							152,178	318,088
15.	CREDITORS:	AMOUNTS			FALLING DUE AFTER IIORE THAN ONE YEAR
							2022	2021
							E	E
	Bank loans (see note		16)				37,271
16.	LOANS
	An analysis of	the maturity			of	loans is given below:
							2022	2021
	Amounts falling due within				one year on demand:
	Bank loans						9,586
	Amounts falling due between					two and five years:
	Bank loans - 2-5 years						37,271

MOVEMEN	T IN FU	ND	S
								Net
								movement		At
						At 1.4.21		in funds		31.3.22
						E		E		E
Unrestricted	funds
General fund						57,433		39,311		96,744
Designated	reserves					8,304				8,304
						65,737		39,311		105,048
Restricted	funds
Derbyshire	County	Council - Adult
Services						2,037		1,802		3,839
Derbyshire	County	Council Framework						5,688		5,688
Derbyshire	County	Council COVID				4,	186			4,186
Derbyshire	County	Council PPE
Equipment						1,237				1,237
Derbyshire	County	Council Capacity
Recruitment	Grant						140			140
BBCChildren in Need							634			634
BBCChildren in Need			inspiring		Futures		660		329	989
National Lottery Community				Fund			791		143	934
Nottinghamshire Community				Foundation			130			130
Calums Voice							45			45
Amber Valley Borough			Council 5Ways
to Wellbeing						1,000				1,633
						10,860		8,595		19,455
TOTAL FUNDS						76,597		47,906		124,503

Net moveme	n	t in fu	nds	, incl	ude	d in the above are a	s follows:
							Incoming	Resources	Movement
							resources	expended	in funds
							E	E	E
Unrestricted		funds
General fund							270,715	(231,404)	39,311
Restricted	funds
Derbyshire	County		Council		- Adult
Services							26,243	(24,441)	1,802
Derbyshire	County		Council		Framework		150,326	(144,638)	5,688
BBCChildren		in Need		Inspiring		Futures	21,474	(21,145)	329
National Lottery Community					Fund		9,320	(9,177)	143
Amber Valley		Borough		Council		5 Ways
to Wellbeing							729	(96)	633
Tackling Inequalities							372	(372)
DCC Sports		Action	Grant				717	(717)
							209,181	(200,586)	8,595
TOTAL FUNDS							479,896	(431,990)	47,906

						Net	Transfers
						movement	between	At
					At 1.4.20	in funds	funds	31.3.21
Unrestricted funds
General fund					60,455	(26,828)	23,806	57,433
Designated reserves					49,995		(41,691)	8,304
					110,450	(26,828)	(17,885)	65,737
Restricted funds
Derbyshire County	Council - Adult
Services						2,037		2,037
Derbyshire County	Council Framework					(17,885)	17,885
Derbyshire County	Council COVID					4,186		4,186
Derbyshire County	Council PPE
Equipment						1,237		1,237
Derbyshire County	Council Capacity
Recruitment Grant						140		140
BBCChildren in Need						634		634
BBCChildren in Need		Inspiring		Futures		660		660
National Lottery Community			Fund			791		791
Nottinghamshire Community			Foundation			130		130
Calums Voice						45		45
Amber Valley Borough		Council 5 Ways
to Wellbei, .g						1,000		1,000
						(7,025)	17,885	10,860
TOTAL FUNDS					110,450	(33,853)		76,597

Comparative net m	ove	ment	in f	unds, included in the	above are as follows:
					Incoming	Resources	Movement
					resources	expended	in funds
					E	E	E
Unrestricted funds
General fund					218,474	(245,302)	(26,828)
Restricted funds
Derbyshire County	Council		—Adult
Services					26,084	(24,047)	2,037
Derbyshire County	Council		Framework		93,756	(111,641 )	(17,885)
Derbyshire County	Council		COVID		4,186		4,	186
Derbyshire County	Council		PPE
Equipment					4,950	(3,713)	1,237
Derbyshire County	Council		Capacity
Recruitment Grant					3,740	(3,600)		140
BBCChildren in Need					14,119	(13,485)		634
BBCChildren in Need		Inspiring		Futures	13,764	(13,104)		660
National Lottery Community			Fund		15,533	(14,742)		791
Foundation Derbyshire					14,295	(14,295)
HMRC Job Retention		Scheme			62,415	(62,415)
National Lottery Community			Fund
COVID Response					2,936	(2,936)
Nottinghamshire Community			Foundation		2,707	(2,577)		130
Calums Voice					1,000	(955)		45
Amber Valley Borough		Council 5 Ways
to Wellbeing					1,000		1,000
					260,485	(267,510)	(7,025)
TOTAL FUNDS					478,959	(512,812)	(33,853)

							Net	Transfers
							movement	between	At
						At 1.4.20	in funds	funds	31.3.22
							E	E
Unrestricted	funds
General fund						60,455	12,483	23,806	96,744
Designated	reserves					49,995		(41,691)	8,304
						110,450	12,483	(17,885)	105,048
Restricted	funds
Derbyshire	County	Council - Adult
Services							3,839		3,839
Derbyshire	County	Council Framework					(12,197)	17,885	5,688
Derbyshire	County	Council COVID					4,186		4,186
Derbyshire	County	Council PPE
Equipment							1,237		1,237
Derbyshire	County	Council Capacity
Recruitment	Grant						140		140
BBCChildren in Need							634		634
BBCChildren in Need			Inspiring		Futures		989		989
National Lottery Community				Fund			934		934
Nottinghamshire Community				Foundation			130		130
Calums Voice							45		45
Amber Valley Borough			Council 5 Ways
to Wellbeing							1,633		1,633
							1,570	17,885	19,455
TOTAL FUNDS						110,450	14,053		124,503

					Incoming	Resources	Movement
					resources	expended	in funds
						E
Unrestricted funds
General fund					489,189	(476,706)	12,483
Restricted funds
Derbyshire County	Council - Adult
Services					52,327	(48,488)	3,839
Derbyshire County	Council Framework				244,082	(256,279)	(12,197)
Derbyshire County	Council COVID				4,186		4,186
Derbyshire County	Council PPE
Equipment					4,950	(3,713)	1,237
Derbyshire County	Council Capacity
Recruitment Grant					3,740	(3,600)	140
BBCChildren in Need					14,119	(13,485)	634
BBCChildren in Need		inspiring		Futures	35,238	(34,249)	989
National Lottery Community			Fund		24,853	(23,919)	934
Foundation Derbyshire					14,295	(14,295)
HMRC Job Retention		Scheme			62,415	(62,415)
National Lottery Community			Fund
COVID Response					2,936	(2,936)
Nottinghamshire Community			Foundation		2,707	(2,577)	130
Calums Voice					1,000	(955)	45
Amber Valley Borough		Council 5 Ways
to Wellbeing					1,729	(96)	1,633
Tackling Inequalities					372	(372)
DCC Sports Action	Grant				717	(717)
					469,666	(468,096)	1,570
TOTAL FUNDS					958,855	(944,802)	14,053

			2022	2021
			E	E
INCOME AND	ENDOWMENTS
Donations and		legacies
Donations			5,287	9,986
Grants			225,928	259,485
			231,215	269,471
Investment income
Deposit account		interest	33
Charitable activities
Other income			214	200
Care packages			248,376	204,705
			248,590	204,905
Other income
Sundry income			58	4,551
Total incoming		resources	479,896	478,959
EXPENDITURE
Other trading	activities
Bad debts				103,177
Charitable activities
Wages			283,129	289,185
Social security			13,165	16,625
Pensions			4,311	3,318
Photocopier			470	332
Other operating		leases	21,941	18,000
Rates and water			1,093	1,318
Insurance			3,624	3,206
Light and heat			3,640	4,308
Telephone			10,541	7,405
Postage and stationery			1,769	974
Sundries			1,052	2,818
Social skills activity				2,944
Base costs			24,929	22,050
			369,664	372,483

			2022	2021
			E	F
Charitable activities
Other
Travel costs			36,359	17,081
Training			1,927	2,551
Equipment			11,080	11,656
Freehold property			2,871	3,023
Plant and machinery			5,156
			57,393	34,311
Supportcosts
Information	technology
Repairs and	maintenance		2,726	1,641
Other
Bank interest			407
Governance	costs
Independent	examiner's	fee	1,800	1,200
Total resources expended			431,990	512,812
Net income/(expenditure)			47,906	(33,853)