REGISTERED COMPANY NUMBER: 05156359 (Lngland Wales) RECISTERED CHARITY NUMBER: I 107257 Re rt of ¢ht TStee5 and Financial Statements For The Year Ended 31 Mareh 2021 Cor Tracks Autlsm I,imited bv Guarantee Acom
Tracks Autism ConteThts of the Flnanclal Staiemertts For The YeAr Ended 31 M*r¢h 2021 P#ee Report of the Trustees Independent Examiner's Report stalenlit of Financlal Acilvltles Statemont of Finllncl81 Positlon 4 to S Notes lo the Fin8ncial Stalementj 6 to 12 Detailed Statement of FlnAnelal Aetivltles 13 to 14
Tracks Autism Re ort of the Trllstces For The Year Ended 31 Mareh 2021 The truste&8 who are also dire£iors of the charity for the purpo of the Companies A¢t 21Kb6, present their report with the financial Statenllts of the charity for the y¢ar ¢nded 31 March 2021. The tnjstees have adopted the provisions of Accounting and Reporting by Chariti&8." Ststemenl of Rec0Mnnded Pra¢tic¢ applicable ¢0 ctwities preparing their CCOLints in accordance with thc Finan¢ial Rcw)ning Stat]dard applicable in the UK and Republic of Ireland IFRS 1021 (effective l January 20191. STRUCTURE, GOVERNANCE AND MANAGEMENT Governlng document 'I'he chdri(y is conlrolled by its goveming d(UMen4 a deal of trusL 8nd constitutcs a limited company. 11rnid by guarantee, as defined by the Companies Act 21M)6. REFF.RENC.E AND ADMJf41STRATJVE DETAI Regi$tered Company numher 05156359 {EnglatLd and Wales) Reglstered Charlty number 1107257 Re2istered offlee lack.s Ilausc Boulian Road Sicvenage I lertfordshire SGI 4QX Trustees G L Jone5 {resigned 1113121) Rmshaw R M D Terrett E A Norman A M Charl¢s l J ci.oft M C Shamia (resigned 13110r20) M P Orjales A L Pickergill H C Carrick D Bryant Ikppoirtt¢d 1417f21) Approved by order of the board of trus¢¢¢s on ............. 21 . and si8lled on its behslf by.. J Croft- Trustee Page I
Indc endent Examiner's Re Tracks Autism ort to the Trnstoes of Independent examiner's report to the trustees of Tracks (Autism) ('the CgtDpany') I r¢port to th¢ charity trnstccs on my examination of the accounts of the Con]pany for the year ended 31 March 2021. Responslbllltles and b*sls o( report As the charitys tnjstees of the Company (and also its direcioTS for the purFK>se5 of company law) you ar¢ responsible for t1)¢ PT¢paration of arKounLS accordance with the requiren)ents of die Conwanies Act 20061'the 2006 Act,). Having sati.%ficd my.%¢lf that the accounts of the Company arc noi required to be audited under Part 16 of the 2006 Act aild air eligible for Lndcpendent examination. I rckK)rt in respttt of my examjnation of your charit5Os accounts as carried oul under seetion 145 of the Charilies Aci 2011 2011 Act). In carrying out my cxatnination I have followed the Directions given by thc Charity CommiMion under section 145(5) (b) of the 2011 ACL Independent examlner's slatement I have complered my cxaminaiion. I confimi that no matters have come my aueniion in connection with the examination giving me eause to believe.. accounting rccords were not kept in r&spect of the Company as required by section 386 of the 2006 Act., or the accouiils do TK>t accord with thos¢ records. or the aeLouiils do not comply with ihe accounling requirements of scction 396 of th¢ 2006 A¢1 otlier Uian ai)y requirement that the COUnts give a tsue and fair view which is not a mauer considered as part of an independent examination. or the accounts have not been piepared in accordance with th¢ nKt]i(Kls princLpl¢s of the Stalem¢n¢ of Recommended Practice for accounting and rewjrting by chdriti&8 (applicable to charities preparing their accounts in accordance with the Fin%Ln¢illl Reporling SIdard applicable in the IIK and Rcpublic of Ircland (blls 102)). I have no concerns and have conx across no other ffthtters in conneLtion with the examinatson to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached. Benjamin John Terrett FCA 21 Date.. PAge 2
Tr&cks Autism Statemen( ofFinancial.4ctivities For Th¢ Year Eiided JI March 2021 2021 Total funds 2020 Total funds Unrt5tricted Restricted fund fund Endownknt (lld Tr4otes INCOME AND ENDOWMEISTS FROM Donations al legacies 87.445 69.062 156,507 190,240 Other iradlng activities Investmenr income Other incame 11,256 714 2.1,448 11,256 714 23,448 40,160 468 Total 122,863 69,062 191.925 230,868 EXPENDITURE ON Raising funds 89J84 57J50 147,234 202,705 Other 2,998 4,843 Total 92J82 57050 1511.232 207,548 r4ET INCOME 30,481 11,212 41,693 23,320 REcof4CILIATION OF FUPIDS Tot41 funds brou£ht forward 118J94 41 Jll 379,799 539,51M 516,183 TOTAL FUNDS CARRILD FORWARD 148J75 52.523 379,799 581,197 539,503 The notes forni part of these financial statements Page 3
Tr&cks Autlsm Statement of Financial Position 31 March 2021 2021 Total funds 2020 TotAI fund$ Urtrestrieted fund Restritted fund Endowment fund Notes FIXED ASSETS Tangible ass¢LS Investtnents 29.469 0,750 379.799 4119.268 6,750 410,031 6,750 36,219 379,799 410,018 416,781 CURRENT AssErs Debtars Cash at bank 2,220 115J29 2,220 107,852 746 132,316 52,523 117.549 52.523 170.072 133,062 CREDITORS An)ounL% falling due wiihin one year 10 {4,891) 14,89.1) (10,340) NET CURRF.NT ASSFTS Ill656 51523 165,179 122.722 TnTAL ASSETS I.F.SS CURRLP*l' LIABII.ITIES 148.875 5IS23 <379.799 581,197 539,503 NET A&SETS 14&875 52.523 379,799 581,197 539.503 FUNDS Unrestricicd funds Restricted fuiids EndownKnt funds 148.875 52,523 379,799 97,150 41,311 401,042 TOTAL FUNDS 581,197 539,503 The charitable company is eniitled to exemplion from audit wideT Section 477 of the Companies Aet 2006 for the year ended 11 March 2021. The members have not required the company to obtain an audii of its financial statents for the year ended 31 Mah 2021 in accordance with Section 476 of the Companies Act 2(K)6. The ttiJstee5 acknowledge their responsibilities for (a) ert%uring that the chan"tsble company keeps a¢cOting re¢ords that ¢onwly with S¢¢tiort8 386 8nd 387 of the Companies Act 2006 and prcparing financial ststemcnts which give a true and fair view of the state of affairs of the charitable company as &t thc end of each fir1a1 year and of its surplus or deficit for cach fitWLcial year in accordance th the requirements of Sections 394 and 395 and which otherwise comply wth the reqUIrennts ol the Compani¢s Act 2006 relating to flljancial staterneD4 far as applicable to the charÈtable cowy. {b) The no¢¢$ fonn part of thes¢ financial ststrnKnLS Page 4 continued...
Tracks Autism Statement of FinaDcial PositlOll- £ODtinued 31 March 2021 These financial statenxnts have been prepaJed in accordamce with the provisions 4)plicable to clJ2ritabl¢ con)pani¢s subje¢t to the small cornpanies reginle. The fi anc statements were approved by the Board of Trustets and authorised for issu¢ . and were signed on its b¢half by.. on IJCroft- Tusle The leS fonn part of these finla1 statements Page 5
Traeks AutR$m Note5 to the Financial Statements For The Year Ended 31 March 2021 ACCOUNTING POLICIES Basis of preparittg tbe finanelal ststernents The fJnan¢ial staents of the charffttsble eompany. wbich is a public benefit entÉty under FRS 102. have been prepated in accordance with th¢ Charits'es SORP {FRS 102) 'AccountiD8 and Reporting by Cl)arJtics.' Statement of Rec0mnnded Praeti¢c applicable to ¢haritics preparing their accounts in accordajice with the Fitwicial Reporting Standard appli¢able in ihe UK and Republic of Iieland (FRS 1021 (effectiv¢ l January ?01g)', Financial Reportillg Standard 102 Th¢ Financial Reporting Standard applicablc in the UK and Republic of Ireland, and the Charities Acl 201 l. The financial s(atements have been prepxred lller the historical cost eonv¢ntion, with the exception of inveStnnts which 8re included ai rnkrket val. Income All income is recognised in th¢ Ststemeni of Financial Activitie8 once the charity h&$ entrtlement to thc funds, li is probable that the income will be received and the amount can be mcasured reliably. -LqLD.II.11$4, .¥LD'.] 351.L:"
Tracks AlltisnTr Notes to the Trinancial St4temcnts- eontinued For The Year Ended 31 March 2021 ACCOUNTINC POLICIES- COlltiDued Reserves poliey Tlie main concerns of the TnLStees is to ensure thaL . .Bcncficiaiies contiDue be supported wkn.le VIng on to other servicts. .New fvnding SO[ceS ean be identified. .Timely arrangements ean be made for winding up the Char]S affai. If dtfficulties were to arise then. it has been calculated that rc[V¢S of £50.000 would be needed to ¢ontinuc running for at Icast 3 months. The c#lculatiork8 ar¢ included &s an Aprthdix to this policy. The reserves should be= .Fluilt up lioin ihe unrestricted (earn} income. 0,751J NET BOOK VALUE At 31 Maich 2021 6,750 At 31 March 2020 6,750 There were no investnKnt &ssets outside the UK. DEBTORS: AMOUNTS FALLING DUE WITHIN ONF. YEAR 2021 2020 Trade debtors 2,220 746 Page 9 CODtinued...
Tracks AtISM Trlotes to the Finaneial Statements- continued For Thc Ycxr Ended 31 March 2021 TRUSTEES, REMUNERATION AND BENEFITS Tl)¢re w¢r¢ no tslLStees' remllneration or oth¢r bencfits for th¢ yur ended 31 March 2021 nor for thc year ended 31 March 2020. Trustees. txpenses Th¢rc w¢rc no trSl¢¢S. cxp¢ns¢s paid for thc yur cndcd 31 March 2021 twr for thc yw ¢nd¢d 31 March 2020. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITILS Unrcstricted Restrictcd fund Endowmenl fund Total funds INCOME AND ENDOWMENTS FROM Donations and legacies 117,659 72,581 190,240 Other tradiiig a¢iivilies Invtstment income 40.1 468 40,160 468 TotAI 158.287 72.581 230,868 F.XPTr:NDITURL ON Ralsing fut$ 140.869 61.836 202.705 Other 4,843 4,843 Tot#1 145,712 61.836 207,548 NET INCOME 12.575 10.745 23.320 RECONCILIATION OF FUNDS Total funds brought forward 84375 30.566 401.042 516,183 TOTAI. Tr"UNDS CARRIED )ORWARD 97.150 401,042 539,503 Page 8 continued...
Traeks Auti$m Trlotes to the Ffftnancial Statements- eODtiThued For The Year Elided 31 Marcli 2021 TANCIBLE FIXED ASSETS Freehold property Cornpllter equipment Totals COST Ai l Apitl 2020 Addithons 407,189 4.263 987 411,452 987 At 31 March 2021 407,189 5,250 411,439 DEPRECIATION At l April 2020 Charge for year 1,421 1.750 1,421 1,750 At 31 March 2021 3,171 3,171 NF.T BOOK VALUE At 31 March 2021 4117,189 2.079 409.268 At 31 March 2020 407,189 2.842 410,031 FIXED ASSF.T INVF.SI'MENTS Li5tcd Inve$tmcnts MARKET VALUE At l Anril ?r- Expetidilure recogrtised as expenditure as soon &$ there is a legal or constn]¢live obligation eommitting the l exiieiidituTe, li is probable that a tran$fer of eeonomic benefits will be required in seti1c1nI avd the obligaiiort ean be measured reliably. Expenditure is accounied for on an accrua15 basis and h&8 d undcr headings that aggregate all c05t related to the category. Where costs cannot be dIreCY i)articulttr li¢adin&s they have been allocated to activities on a basR's toosistent with the use of cliai'ily to th8 the ainouiit o beeii ¢lassifii atts'ibuted Lo esourLes. d as¥et$ is provided at the following annua] rntes in order to wi¢e off each asset over its eStintrd thseful TAnglhlt fixi Depreciation life. ipment 33Yo on eost Coinputer ¢qi Tx4tioTh Tbe cliarity i exempt from corporation tax on its clwitable a¢tivities. Fund accov URr&%trictcd I nds Can be wed in aceordance wth the charitable objectivos at the dIr¢tIOn of the trth%lees. ds can only be uscd for particular striCted purp)ses within the objecls of the charity. Restrictions ctificd by the donor or whcn funds are raised for particular restricted purp)ses. Restricd fut arise when sp ation of the nature and purpose of each fimd is included in the nos to the financial ststements. Further expla and leasing commltments der operating leases are charged to the Ststement of Financial Activities on a Straight line basis d of the lease. Hlre pureha,. Rcntals paid . over the peric other post-retirement benefits company operates a defined contributton t]Sion scheme. Contributions payable to the chan"table sion scheme are charged to the Statement of Finallcial Activiti&s in the PEri(MI to which they relaie. Pension cost! The clwitabli company's pe Reserves poli The Charity in setting its Reserye olic follows the Uida]e ven ComD)ission Chari
Tracks Autism Tr4otes to the FiMancial StateJnents- coDtiThued For Thc Year Ended JI March 2021 CREDITORS: AMOUNTS FALLINC DUE WITHIN ONE YEAR 2021 2020 Trdde credii0t5 Social security and other thxes Other Creditors 326 2.380 2,187 449 2,837 7,054 4,893 10.340 MOVEMENT IN FUNDS Net movement fin funds At 31.3.21 At 1.4.20 Uiirestrlcted fuiids General fund 118J94 30,481 148,875 RÉstrleted funds Restricted funds 41Jll 11212 52,523 EndowRueDt fund5 Capithl funds J79.799 J79.799 TOTAL Fuf4DS 9504 41,693 581,197 Net movement iti futth. in¢luded ID th¢ 4bov¢ 8r¢ as follows.. Incomlng resourtts Resourceg expended Movement funds Unrestrlcled funds General fijnd 122,863 (92J82) 311,481 Restricted funds Restricted fund5 69.062 (57J50) 11,212 TOTAL FUNDS 191.925 (150.232) 41,69.1 Page 10 continued...
Tracks Autism Plotes to the FinAncial Statements- contillued For The Year Ended 31 March 2021 MOVEMENT IN FUNDS- continued Comparatlves for nwW¢Met In funds Net moven)ent in funds At 31.3.20 At 1.4.19 Unrestricted funds Gencrdl fuiid 84.575 12575 97.150 Restricted funds R&stri¢ted funds 30.566 10.745 Endowment funds Capital fuiids 401.042 401,042 TI)TAL FUNDS 516.183 23,320 539,503 Comparativc net movement in fiJnd4 included in the aknve are as follow5.. Incomlng resources Resouree8 expended Movement In funds Unrestrlcted fndS General fund 158.287 {145.712) 12,575 Re$trl¢ted fund$ RestrLCted funds 72581 {61.836) 10,745 TOT AL Fuf4DS 230,868 {207,548) 23,320 A current year 12 montKq and prior year 12 ftx)nths combined position is 45 follows.. Net movement In fund5 At 31.3.21 At 1.4.19 Unrestricted funds G¢neral fund 84,575 43,056 127,631 Restricted funds Restricted funds 30,566 21,957 52,523 Endowment funds C9pitsI funds 401.042 401,042 TOTAI. FUNDS 516.183 65.013 581,196 Pagcll continued...
Tracks Autism Notes to the Financial Statements- eontinued For The Year Endod 31 Lmarcb 2021 MOVEMENT Ir4 FUNDS- contttilled A current year 12 nk)Dths and prior year 12 nwntFL% combined ttet M0vennt in funds, included ill the above as follows.. Incoming resourees Resources expended Movement funds Unrestricted funds Gciieral fund 281.150 (238.094) 43,056 Restrlcled funds Restricted funds 141.643 (119.686) 21,957 T(YfAL FUNDS 422,793 {357,780) 65,013 12. RELATED PARTY DJSCLOSURES ThLre wer¢ no related paty transa¢ts'OS for th¢ year end¢d 31 Mar¢h 2021. 13. DONATIONS During the y¢¥r, Tracks (Autism) received £69.062 from bth restri¢ted and unrestricted donations. Below is a siimmary of the don¥tions received- R¢strictrd D(>nalions- -Bailey Thomas- ACCA £4,OIKJ -National lottery- Core cosi salaries &utilities £25.062 -cliildwick TnLSt- Stsff salaries £15.000 arfi¢ld Wcston - Core costs £15,0 -Elarbara Ward- (kcupational Therapy & SALT £5.((7 -masonic Tnjst -O¢cupation81 Therapy & SALT £5,10 Page 12
'rracks Autism Dctailed St2tement of Financial Activities For The Year Ended JA March 2021 2021 21120 INCOME AND ENDOWMENTS Donations and legacies Donaiions Fee income 69,062 87.445 74.582 115,658 156,507 190,240 Other trading aetlvlties Fundraising events 11,250 40,160 Investment Income Jnterest Teceiv8ble- tradin8 714 468 Other Income Other ineorne 23.448 Tot81 incomin£ res0r¢£9 191,92S 230,8611 F.XPF.NDITUR Other Social security Depre¢iation o( (an8ible fixed assets 1248 1,750 3,422 1.421 2,998 4,843 Support ¢o$ts MAnagement Wages P¢nsions Cl¢aniiig Heat,ligh¢ and water Insuran¢¢ Telcphot]c P08tage and stationery Sundries Computer costs Training and staff expenses Repairs and renewals Event expenses Class projecL8 and cquipment RecrLiitment Therapy scrvices 105,242 1,382 4,658 2.396 2,119 .992 194 2J49 842 2,304 4,286 126,817 1,751 3.(195 1,956 1,227 2,039 1,071 3.418 10,381 1.559 10,605 507 28.713 10,615 63 7,807 A4&249 202,245 Finanee Bank charges 560 41 This page does nol forni part of the ststytory fillanci 5taterrKnts Pag¢ 13
Tracks Autism Detailed St2tement of Financial Activities For The Year Elided 31 March 2021 2021 2020 FlnAn¢e Governance costs Otiiei govemance costs Accountancy and Icgal f¢es 34 385 425 425 419 Total resources expended 150.232 207.548 Net income 41,693 This page does not fonn part of the ststutory finaneiai Stxtrrtrtts Page 14