OpenCharities

This text was generated using OCR and may contain errors. Check the original PDF to see the document submitted to the regulator.

2022-03-31-accounts

Unique Ways

Charity number 1109413

A company limited by guarantee number 05098716

Annual Report and Financial Statements

for the year ended 31 March 2022

Unique Ways

Annual Report and Financial Statements for the year ended 31 March 2022

Contents Page
Trustees' report 2 to 7
Examiner's report 8
Statement of financial activities 9
Balance sheet 10
Notes to the accounts 11 to 19

Prepared by West Yorkshire Community Accountancy Service CIO

1

Unique Ways

Trustees' report for the year ended 31 March 2022

Reference and administrative details of the charity, its trustees and advisors

The trustees during the financial year and up to and including the date the report was approved were: Name Position Dates Oliver Wilby Chair Vikki Darby Vice-Chair Nicholas Wigmore Resigned 1 June 2021 Emma Poyser-Buxton Marcus Thompson Alison Fielden Rachel Hollingworth Resigned 4 January 2022 Jemma Enright Appointed 21 September 2021 Charity number 1109413 Registered in England and Wales Company number 05098716 Registered in England and Wales Registered and principal address Bankers Hanson Lane Enterprise Centre Cooperative Bank Barclays Bank PLC Hanson Lane PO Box 250 1 Churchill Place Halifax Delf House London HX1 5PG Southway E14 5HP Skelmersdale

Independent examiner

Simon Bostrom FCIE West Yorkshire Community Accountancy Service CIO Stringer House 34 Lupton Street Leeds LS10 2QW

Structure, governance and management

The charity is a company limited by guarantee and was formed on 8 April 2004. It is governed by a memorandum and articles of association, dated 8 April 2004, amended by special resolutions dated 4 April 2005, 11 July 2011 and 29 October 2014. The liability of the members in the event of the company being wound up is limited to a sum not exceeding £1.

Method of recruitment and appointment of trustees

The trustees of the charity are also the directors for the purposes of company law and are appointed by the members at the AGM. One third of trustees must retire at each AGM, those longest in office retiring first and the choice between any of equal service being made by drawing lots. A retiring trustee who is eligible under Article 3 3 may be reappointed.

Objectives and activities

The charity's objects

To provide relief and support to children with disabilities and/or special educational needs, their parents and carers by working in partnership with all agencies providing services and support to said persons with the object of improving services, promoting positive access, social inclusion, protection and wellbeing of such persons.

2

Unique Ways

Trustees' report (continued) for the year ended 31 March 2022

Objectives and activities (continued)

The charity's main activities

The main activities of Unique Ways fall broadly under the banner of services and activities that have a benefit to and improve outcomes for families of disabled children and young people.

This is principally achieved through the delivery of a range of projects, representing the views of families with statutory agencies and creating services that are based upon needs identified by families of disabled children and young people.

Public benefit statement

In setting our objectives and planning our activities our Trustees have given serious consideration to the Charity Commission’s general guidance on public benefit and in particular to work together with the families and carers of disabled children and young people to create positive change in their daily lives.

Achievements and performance

Achievements and performance
Annual Survey of Membership 2022 We had an amazing 275 respondents and of those 183 fully
completed the survey.
Last year was 127 with 86 full completed. We are really pleased with
this increase.
Overall satisfaction for Unique Ways remains high at 97.5%
Family Voice Calderdale (FVC) – the Quarter 1 (April, May, June 2021)
Parent Carer Forum for Calderdale. The first Family Voice Calderdale (FVC ) Q&A took place with Lesley
FVC continues to be the voice and Bowyer, Assistant Director of Education and Inclusion at Calderdale
Council and is available to watch on
influence arm of Unique Ways. This project
ensures the Parent Carers in Calderdale:-		 https://www.youtube.com/watch?v=1OhRE7s01lw
FVC Parent Reps involved in co-production with Annual Health
Have a platform to use their voice. Checks for 14+ age group and with setting up of Overnight Crisis
Care pilot project in West Yorkshire for Children and Young People.
Ensure their voice is used in order to
influence strategic decision making with
our partners i.e. the Local Authority and the		 FVC involved in Calderdale NHS CCG COVID Vaccine Engagement
programme to help them better understand in the 40+ age group and
especially Parent Carers, what might prevent individuals from getting
the vaccine.
NHS West Yorkshire Integrated Care
Board (formerly known as the Clinical
Commissioning Group).		 On a regional level FVC attended both SEND Review and Social
Care Review and on national level FVC Chair Pete Ruse involved
with Kingston Peer Review and helped with re-framing of their Parent
Carer Forum.
Quarter 2 (July, August, September 2021)
This quarter saw the start of our recruitment plan to increase FVC
Steering Group and Parent Reps. This consisted of a 6-week training
course called ‘Empowering Parent Carers’ which was delivered by
external trainer.
FVC Parent Reps were involved in co-producing a Local Authority
mental health survey and report for children and young people.
On a regional level Parent Rep attended ‘Preparing for Adulthood’
event to look at how regions can support each other going forward on
this issue.

3

Unique Ways

Trustees' report (continued) for the year ended 31 March 2022

Achievements and performance (continued)

----- Start of picture text -----
Family Voice Calderdale (FVC) -continued Quarter 3 (October, November, December 2021)
‘Empowering Parent Carers’ training course took place in November
with 12 attendees. The course is for all SEND families of children &
young people 0-25 and is about helping them become more confident
when dealing with professionals. This course will run again next
financial year.
FVC hosted a ‘Transport Drop-In Session’ at the Orange Box
Centre, Halifax where Parent Carers came along to meet FVC
Parent Reps and speak about any transport concerns they had. FVC
involved in Post 16 Transport Consultation and survey sent out to our
Members to gather experience and opinions.
FVC Parent Rep on the new Local Authority work stream called
‘Inclusive Holiday Childcare’.
A focus group was hosted by FVC to look at families experience of
the Community Care Charge in more detail as a result of a survey
being sent out and subsequent report published.
Quarter 4 (January, February, March 2022)
FVC planned and delivered their Annual Conference in March 2022
which took place at Calderdale College, Halifax and there were
around 50 Parent Carers and Professionals in attendance. The
theme of the conference was ‘Better Information: Better Outcomes’
and focused on improving the Local Offer (this is a website hosted by
the Local Authority related to all aspects of Special Educational
Needs and Dishabilles (SEND). The conference included
workshops and Guest Speakers. We decided to incorporate the
FVC AGM into the Conference too and this resulted in 10 new
Members joining the FVC Steering Group of Parent Carer Reps.
Feedback about Conference and AGM was very positive.
FVC Parent Rep were involved in designing and delivering a 2-
session virtual course. The course – ‘Supporting Neurodiversity in
Early Years’ focused on introducing Health Visitors to Neurodiversity
and Sensory Processing and where families can access help from
services. Around 30 Health Visitors attended the course and
feedback was very good.
Heidi Coney
Family Voice Calderdale Co-ordinator
Independent Supporter (Education) We helped families with the completion of Section A in applying for
an assessment for an Education Health & Care Plan (EHCP). All
families with disabled/additional needs children/young people who
live or are educated in Calderdale.
We also supported families with general enquiries all education
related.
The funding for this service was discontinued on 31 [st] March 2022.
Max Cards Max Cards continue to be a really popular offer for our Parent Carers
and since coming out of the lockdowns during the pandemic, demand
has soared.
----- End of picture text -----

4

Unique Ways

Trustees' report (continued) for the year ended 31 March 2022

Achievements and performance (continued)

----- Start of picture text -----
Membership As of year ending March 2022, we had :-
1567 total members.
352 joining us in specific financial year.
22.5 % increase on previous year.
Peer Support Sessions (coffee mornings We held 15 face to face sessions (when face to face support
and afternoon teas) resumed from July 2021), each session averaging 12 Parent Careers
per session = 180 Parent Carers helped via Peer Support.
Some Coffee Mornings attract over 20 Parent Carers per session.
Sensory Aid & Toy Library The Toy Library continues to be utilised, and we have increased our
library section of books for our members to borrow.
Signposting We continue to signpost daily to Local Authority services, Local and
National Organisations and Charities.
Specialist Form Filling Service We supported 66 families in completing Carer or disability related
forms, mainly but not solely Disability Living Allowance (DLA) and
Personal Independence Payments (PIP).
Specialist Sleep Support Service We supported 160 families with sleep related issues affecting their
child/young person with a disability/additional need.
Training Courses When government guidance changed in July 2021, we resumed our
face to face training programme, however most courses took place
from September 2021 – March 2022
We delivered 4 training courses with each course attracting an
average of 12 attendees.
Volunteers We welcomed a new membership Volunteer to our office during this
Financial Year, which has increased capacity to support our
members.
----- End of picture text -----

5

Unique Ways

Trustees' report (continued) for the year ended 31 March 2022

Financial review

The net expenses for the year was £36,888, including net expenses of £15,459 on unrestricted funds and net expenses of £21,429 on restricted funds after transfers.

The Board of Trustees have assessed the financial position of the charity and would note the following:-

The charity currently has a 3-year contract with the Local Authority for delivery of specific parts of the service offer, this current contract ends in March 2024.

The charity currently has a 3- year contract with the NHS West Yorkshire Integrated Care Board (formerly known as the Clinical Commissioning Group). This contract is to specifically fund the Form Filling Support Service and the Sleep Support Service, this contract ends in March 2024.

Having consistently achieved targeted outcomes via both pots of funding which has helped deliver better life chances for Parent Carers in Calderdale, the Board of Trustees are hopeful of this funding being extended for another 3 years.

The charity continues to apply for grant funding from appropriate funders large and small and has been successful with bids submitted to the local Community Foundation for Calderdale as well as other local and national funders.

For financial year 2022-2023 the Board of Trustees recognise that the prudent outlook would be to concentrate on delivering the current core service offer at this stage and not seek development opportunities, however, this would be reviewed if a suitable grant programme was appealing in terms of allowing the charity to grow and possibly divert into directing helping children and young people as well as Parent Carers.

The Board of Trustees acknowledge that for this financial year 2021-2022, the charity could only deliver it’s face to face services from July 2021 when Government legislation eased restrictions. The Board look forward positively to a full year of face to face support being provided for year 2022-2023.

At the time of signing these accounts the charity has been impacted by the global Covid-19 virus. The trustees have reassessed the charity’s ability to continue for at least 12 months from the date that the accounts are approved and conclude that no material uncertainties exist that cast significant doubt on the charity’s ability to continue as a going concern.

Reserves policy

The charity's free reserves, excluding fixed assets, at the year end were £60,196.

To ensure the financial viability of the fund and its ability to meet its ongoing commitments we will aim towards maintaining, on average, sufficient reserves to cover approximately three months' expenditure which we have calculated as £50,000 and the long-term pension liability of £15,650.

We hope to generate more unrestricted income from fundraising, donations, and corporate sponsorship with the aim of building our unrestricted reserves back up to meet this policy.

6

Unique Ways

Trustees' report (continued) for the year ended 31 March 2022

Statement of trustees' responsibilities

The trustees (who are also the directors for the purposes of company law) are responsible for preparing the Trustees report and the financial statements in accordance with the applicable law and UK Accounting Standards.

Company law requires the trustees to prepare financial accounts for each financial year which give a true and fair view of the state of affairs of the charitable company and of the incoming resources and application of resources, including the income and expenditure, of the charitable company for the year. In preparing these financial statements, the trustees are required to:

select suitable accounting policies and apply them consistently;

observe the methods and principles in the Charities SORP;

make judgements and estimates that are reasonable and prudent;

state whether applicable UK accounting standards have been followed, subject to any material departures disclosed and explained in the financial statements;

prepare the accounts on a going concern basis unless it is inappropriate to presume that the charitable company will continue in operation.

The trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charitable company and to enable them to ensure that the financial accounts 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.

This report has been prepared in accordance with the Statement of Recommended Practice: Accounting and Reporting by Charities (Charities SORP (FRS102)), and in accordance with the special provisions of the Companies Act 2006 relating to small companies.

Approved by the board of trustees on …………..……...…….

Signed: ………………..…………. (Trustee)

Name: ……………..…..………….

7

Unique Ways

Independent examiner's report to the trustees of Unique Ways

I report to the charity trustees on my examination of the accounts of the charitable company for the year ended 31 March 2022, which are set out on pages 9 to 19.

Responsibilities and basis of report

As the charity's trustees of the charitable company (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 ('the 2006 Act').

Having satisfied myself that the accounts of the charitable company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity's accounts as carried out under section 145 of the Charities Act ('the 2011 Act'). In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act.

Independent examiner's statement

I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.

Signed: …………………………………… Name: Simon Bostrom FCIE

Date: …………………….

West Yorkshire Community Accountancy Service CIO

Stringer House 34 Lupton Street Leeds LS10 2QW

8

Unique Ways

Statement of Financial Activities

(including summary income and expenditure account) for the year ended 31 March 2022

Notes
2022
Unrestricted
funds
Income from:
£
Grants and donations
(2)
3,848
Contracts and service level agreements
98,619
Other income
-
Fundraising income
2,672
Gift aid received
234
Bank interest
6
Total income
105,379
Expenditure on:
Salaries, NIC and pensions
(3 & 4)
61,266
Payroll, HR and pension recovery plan charges
654
Other staffing costs
146
Staff training
335
Consultancy fees
16,310
Rent and rates
15,840
Utilities
3,462
Cleaning and renewals
1,769
Insurance
473
Other general running costs
2,415
Accountancy and independent examination
1,440
Photocopying
1,502
Postage and telephones
4,900
Promotion and publicity
1,825
Room hire
1,228
Stationery, office and software
5,936
Governance
464
Activities and events
555
Fundraising expenditure
925
Depreciation
4,019
Grant repayment
-
Legal & professional Fees
3,659
Total expenditure
129,123
Net income / (expenditure)
(23,744)
Transfers between funds
7,668
Actuarial loss on defined benefit pension scheme
617
Net movement in funds
(15,459)
Fund balances brought forward
68,630
Fund balances carried forward
(5)
53,171		 2022
Restricted
funds
£
45,086
-
-
-
-
-
45,086
41,606
-
207
180
9,075
-
1,270
-
-
395
-
467
604
2,116
1,163
890
-
874
-
-
-
-
58,847
(13,761)
(7,668)
-
(21,429)
93,266
71,837		 2022
Total
funds
£
48,934
98,619
-
2,672
234
6
150,465
102,872
654
353
515
25,385
15,840
4,732
1,769
473
2,810
1,440
1,969
5,504
3,941
2,391
6,826
464
1,429
925
4,019
-
3,659
187,970
(37,505)
-
617
(36,888)
161,896
125,008		 2021
Total
funds
£
235,598
-
3,347
1,069
310
5
240,329
96,973
1,250
6
-
5,256
15,842
2,265
405
775
1,428
1,440
1,312
4,540
4,242
-
9,067
834
55
15
3,180
2,546
-
151,431
88,898
-
3,017
91,915
69,981
161,896

All incoming resources and resources expended derive from continuing activities.

9

Unique Ways

Balance sheet

as at 31 March 2022
2022
Unrestricted
£
Fixed assets
Tangible assets
(6)
8,625
Total fixed assets
8,625
Current assets
Debtors and prepayments
(7)
35,453
Cash at bank and in hand
(8)
38,142
Total current assets
73,595
Current liabilities:
amounts falling due within one year
Creditors and accruals
(9)
13,399
Total current liabilities
13,399
Net current assets
60,196
Total assets less current liabilities
68,821
Creditors: amounts falling due after one year
(10)
15,650
Net assets
53,171
Funds
Unrestricted funds
53,171
Restricted funds
-
Total funds
53,171		 2022
Restricted
£
-
-
9,129
63,251
72,380
543
543
71,837
71,837
-
71,837
-
71,837
71,837		 2022
Total
£
8,625
8,625
44,582
101,393
145,975
13,942
13,942
132,033
140,658
15,650
125,008
53,171
71,837
125,008		 2021
Total
£
12,644
12,644
30,326
180,884
211,210
42,209
42,209
169,001
181,645
19,749
161,896
68,630
93,266
161,896

For the year ending 31 March 2022 the charitable company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The members have not required the charitable company to obtain an audit of its accounts for the year in question in accordance with section 476. The trustees (who also the directors for the purposes of company law) acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies’ regime and with FRS 102 (effective January 2019).

The financial statements were approved by the board of trustees on …………..……...…….

Signed: ……………...………….…. (Trustee)

Name: ……………..…..………….

10

Unique Ways

Notes to the accounts

for the year ended 31 March 2022

1 Accounting policies

Basis of accounting

These accounts have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant note(s) to these accounts. The financial statements have been prepared in accordance with the Statement of Recommended Practice: Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019) and with the Charities Act 2011.

The charity constitutes a public benefit entity as defined by FRS 102. There has been no change to the accounting policies since last year. No changes have been made to the accounts for previous years.

Going concern

The trustees are satisfied that there are no material uncertainties about the charity's ability to continue.

Incoming resources

All incoming resources are included in the Statement of Financial Activities (SOFA) when the charity becomes entitled to the resources, it is more likely than not that the trustees will receive the resources and the monetary value can be measured with sufficient reliability.

Grants and donations

Grants and donations are only included in the SOFA when the charity has unconditional entitlement to the resources.

Where grants are related to performance and specific deliverables, they are accounted for as the charity earns the right to consideration by its performance.

Expenditure and liabilities

Expenditure is recognised on an accrual basis as a liability is incurred. Liabilities are recognised where it is more likely than not that there is a legal or constructive obligation committing the charity to pay out the resources and the amount of the obligation can be measured with reasonable certainty.

Taxation

As a charity the organisation benefits from rates relief and is generally exempt from income tax and capital gains tax but not from VAT. Irrecoverable VAT is included in the cost of those items to which it relates.

Tangible fixed assets

Tangible fixed assets costing more than £500 are capitalised and included at cost including any incidental expenses of acquisition. Gifted assets are shown at the value to the charity on receipt. Depreciation is provided on all tangible fixed assets at rates calculated to write off the cost on a straight line basis over their expected useful economic lives as follows: Fixtures, fittings and equipment over 5 years

Pensions

The charity operates a multi-employer defined benefit scheme for the benefit of its employees (see note 4).

11

Unique Ways

Notes to the accounts continued

for the year ended 31 March 2022

Fund accounting

Unrestricted funds are available for use at the discretion of the trustees in furtherance of the general objectives of the charity.

Restricted funds are subjected to restrictions on their expenditure imposed by the donor or through the terms of an appeal.

Further explanation of the nature and purpose of each fund is included in the notes to the accounts.

Leases

Rents under operating leases are charged on a straight line basis over the lease term or to an earlier date if the lease can be determined without financial penalty.

2 Grants and donations
Calderdale Metropolitan Borough Council
Community Foundation for Calderdale
Department for Education
Locala Community Fund
Sir George Martin Trust
True Colours Trust
Health Education England
HM Revenue and Customs
National Lottery Community Fund
Other donations
3 Staff costs and numbers
Gross salaries
Ex gratia and termination payments
Social security costs
Employment allowance
Life assurance and scheme expenses
Pensions		 2022
Unrestricted
funds
£
-
-
-
-
-
-
-
-
-
3,848
3,848		 2022
Restricted
funds
£
13,949
5,000
16,287
1,850
3,000
5,000
-
-
-
-
45,086		 2022
Total
funds
£
13,949
5,000
16,287
1,850
3,000
5,000
-
-
-
3,848
48,934
2022
£
92,860
1,150
6,916
(4,000)
908
5,038
102,872		 2021
Total
funds
£
103,027
-
15,000
-
-
-
16,667
9,808
88,041
3,055
235,598
2021
£
85,605
3,388
6,278
(4,000)
531
5,171
96,973

The average number of employees during the year was 4.8, being an average of 3.5 full time equivalent (2021: 4.6, 3.2 FTE). There were no employees with emoluments above £60,000.

Defined contribution pension scheme 2022 2021
£ £
Costs of the scheme to the charity for the year 5,038 5,171

12

Unique Ways

Notes to the accounts

for the year ended 31 March 2022

4 Pension

The company participates in the scheme, a multi-employer scheme which provides benefits to some 37 non-associated employers. The scheme is a defined benefit scheme in the UK.

It is not possible for the company to obtain sufficient information to enable it to account for the scheme as a defined benefit scheme. Therefore it accounts for the scheme as a defined contribution scheme.

The scheme is subject to the funding legislation outlined in the Pensions Act 2004 which came into force on 30 December 2005. This, together with documents issued by the Pensions Regulator and Technical Actuarial Standards issued by the Financial Reporting Council, set out the framework for funding defined benefit occupational pension schemes in the UK.

The scheme is classified as a 'last-man standing arrangement'. Therefore the company is potentially liable for other participating employers' obligations if those employers are unable to meet their share of the scheme deficit following withdrawal from the scheme. Participating employers are legally required to meet their share of the scheme deficit on an annuity purchase basis on withdrawal from the scheme.

A full actuarial valuation for the scheme was carried out at 30 September 2019. This valuation showed assets of £79m, liabilities of £93.9m and a deficit of £14.9m. To eliminate this funding shortfall, the Trustee asked the participating employers to pay additional contributions to the scheme as follows:

Deficit contributions

From 1 April 2021 to 30 September 2027: £1,530,000 per annum

(payable monthly and increasing by 3.0% each year on 1st April)

The recovery plan contributions are allocated to each participating employer in line with their estimated share of the scheme liabilities.

Where the scheme is in deficit and where the company has agreed to a deficit funding arrangement the company recognises a liability for this obligation. The amount recognised is the net present value of the deficit reduction contributions payable under the agreement that relates to the deficit. The present value is calculated using the discount rate detailed in these disclosures. The unwinding of the discount rate is recognised as a finance cost.

13

Unique Ways

Notes to the accounts

for the year ended 31 March 2022

4 Pension (continued)

Present values of provision
31/03/2022 31/03/2021 31/03/2020
(£s) (£s) (£s)
Present value of provision 19,132 23,130 29,540
Reconciliation of opening and closing provisions
Year ending 31 Year ending 31
March 2022 March 2021
(£s) (£s)
Provision at start of period 23,130 29,540
Unwinding of the discount factor (interest expense) 209 719
Deficit contribution paid (3,381) (3,393)
Remeasurements - impact of any change in assumptions (826) 1,152
Remeasurements - amendments to the contribution schedule - (4,888)
Provision at end of period 19,132 23,130
Income and expenditure impact
Year ending 31 Year ending 31
March 2022 March 2021
(£s) (£s)
Interest expense 209 719
Remeasurements - impact of any change in assumptions (826) 1,152
Remeasurements - amendments to the contribution schedule - (4,888)

14

Unique Ways

Notes to the accounts

for the year ended 31 March 2022

4 Pension (continued)

Assumptions

Assumptions
31 March 2022 31 March 2021 31 March 2020
(£s) (£s) (£s)
% per annum % per annum % per annum
Rate of discount 2.55 0.98 2.58

The discount rates shown above are the equivalent single discount rates which, when used to discount the future recovery plan contributions due, would give the same results as using a full AA corporate bond yield curve to discount the same recovery plan contributions.

Additional information

The following schedule details the deficit contributions agreed between the company and the scheme at each year end period:

Deficit contributions schedule

Year ending 31/03/2022 31/03/2021 31/03/2020
(£s) (£s) (£s)
Year 1 3,482 3,381 3,393
Year 2 3,586 3,482 3,495
Year 3 3,694 3,586 3,600
Year 4 3,805 3,694 3,708
Year 5 3,919 3,805 3,819
Year 6 2,018 3,919 3,934
Year 7 - 2,018 4,052
Year 8 - - 4,173
Year 9 - - 2,866
Year 10 - - -

The company must recognise a liability measured as the present value of the contributions payable that arise from the deficit recovery agreement and the resulting expense in the income and expenditure account i.e. the unwinding of the discount rate as a finance cost in the period in which it arises.

It is these contributions that have been used to derive the company's balance sheet liability.

The liability of £19,132 is shown as a creditor in the accounts and is split between due within one year (£3,482) and more than one year (£15,650).

15

Unique Ways

Notes to the accounts continued

for the year ended 31 March 2022

5 Restricted funds
Elland Round Table
Awards for All
National Lottery Fund Coronavirus
Greggs Foundation
Morrisons Foundation
Postcode Community Trust
CMBC - ASD Support
CMBC - Core Grant
Health Education England
DFE
Locala Community Fund
True Colours Trust
MBC:IS from CMBC/CCG
Sir George Martin Trust
Community Fund :Core Delivery		 Balance b/f
£
1,000
331
5,000
1,964
1,963
3,762
55,587
5,211
16,637
1,811
-
-
-
-
-
93,266		 Incoming
£
-
-
-
-
-
-
-
-
-
16,287
1,850
5,000
13,949
3,000
5,000
45,086		 Outgoing
£
770
-
5,000
-
-
21
1,592
5,211
7,356
18,098
1,850
5,000
13,949
-
-
58,847		 Transfers
£
-
-
-
(1,964)
(1,963)
(3,741)
-
-
-
-
-
-
-
-
-
(7,668)		 Balance c/f
£
230
331
-
-
-
-
53,995
-
9,281
-
-
-
-
3,000
5,000
71,837

Fund name

Purpose of restriction

Elland Round Table Awards for All National Lottery Fund Coronavirus Greggs Foundation

Morrisons Foundation

Postcode Community Trust

CMBC - ASD Support

CMBC - Core Grant Health Education England DFE Locala Community Fund True Colours Trust MBC:IS from CMBC/CCG Sir George Martin Trust Community Fund :Core Delivery

For promotional materials.

To purchase capital equipment. For continuation of ‘Ordinary Lives’ Project.

For the sensory toy library. Transfer relates to moving excess funds to unrestricted funds agreed with the funder.

For the sensory toy library. Transfer relates to moving excess funds to unrestricted funds agreed with the funder.

For the sensory toy library. Transfer relates to moving excess funds to unrestricted funds agreed with the funder. To support Parents and Carers with children and young people on the Neurodevelopmental Pathway.

To deliver agreed objectives as per the partnership agreement. Education for Early Years Professionals in supporting Neurodiversity. Towards the parent carer participation programme.

To support digitalisation and membership area on website. To support the form filling role.

To increase independent supporters capacity.

Towards delivering our front line services – April 2022 - March 2023. Towards Self Advocacy Support

16

Unique Ways

Notes to the accounts continued

for the year ended 31 March 2022

6
7
8
9
**10 **		 Tangible assets
Cost
At 1 April 2021
Disposals
At 31 March 2022
Depreciation
At 1 April 2021
Depn reversed re. disposals
Charge for year
At 31 March 2022
Net book value
At 31 March 2022
At 31 March 2021
Debtors and prepayments
Debtors
Prepayments
Cash at bank and in hand
Cash at bank
Cash in hand
Creditors and accruals
Creditors
Accruals
Pension scheme provision
Deferred income
Creditors and accruals amounts falling due after one year
Pension scheme provision		 £
22,473
(2,376)
20,097
9,829
(2,376)
4,019
11,472
8,625
12,644
2022
£
27,129
17,453
44,582
2022
£
101,089
304
101,393
2022
£
7,842
2,618
3,482
-
13,942
2022
£
15,650
15,650
Fixtures,
fittings and
i
t		 Total
£
22,473
(2,376)
20,097
9,829
(2,376)
4,019
11,472
8,625
12,644
2021
£
11,088
19,238
30,326
2021
£
179,470
1,414
180,884
2021
£
30,318
1,660
3,381
6,850
42,209
2021
£
19,749
19,749

17

Unique Ways

Notes to the accounts continued

for the year ended 31 March 2022

11 Related party transactions

Trustee expenses

No trustee received any expenses during this year or the previous year.

Trustee remuneration and benefits

No trustee received any remuneration or benefit during this or the previous year.

Remuneration and benefits received by key management personnel

The key management personnel of the charity include the trustees and Chief Officer. The total employee benefits received were £44,322 (previous year: £41,814).

No trustee received any remuneration or benefit in this capacity during this or the previous year.

12 Operating leases

Within one year
In the second to fifth years inclusive
Expected future minimum lease payments over the remaining life of the
lease, analysed into the period in which the commitment falls due:		 2022
£
1,588
1,657
3,245		 2021
£
1,532
936
2,468

18

Unique Ways

Statement of Financial Activities including comparatives for all funds (including summary income and expenditure account) for the year ended 31 March 2022

2022
2021
Unrestricted Unrestricted
funds
funds
£
£
Income
Grants and donations
3,848
13,055
Contracts and service level agreeme
98,619
-
Other income
-
3,347
Fundraising income
2,672
1,069
Gift aid received
234
310
Bank interest
6
5
Total income
105,379
17,786
Expenditure
Salaries, NIC and pensions
61,266
3,388
Payroll, HR and pension recovery pla
654
375
Other staffing costs
146
-
Staff training
335
-
Consultancy fees
16,310
1,896
Rent and rates
15,840
1
Utilities
3,462
-
Cleaning and renewals
1,769
-
Insurance
473
-
Other general running costs
2,415
-
Accountancy and independent exam
1,440
-
Photocopying
1,502
-
Postage and telephones
4,900
546
Promotion and publicity
1,825
-
Room hire
1,228
-
Stationery and office materials
5,936
2,374
Governance
464
694
Activities and events
555
-
Fundraising expenditure
925
15
Depreciation
4,019
3,180
Grant repayment
-
-
Legal & professional Fees
3,659
-
Total expenditure
129,123
12,469
Net income / (expenditure)
(23,744)
5,317
Transfers between funds
7,668
22,408
Actuarial loss on pension scheme
617
3,017
Net movement in funds
(15,459)
30,742
Fund balances brought forward
68,630
37,888
Fund balances carried forward
53,171
68,630		 2022
Restricted
funds
£
45,086
-
-
-
-
-
45,086
41,606
-
207
180
9,075
-
1,270
-
-
395
-
467
604
2,116
1,163
890
-
874
-
-
-
-
58,847
(13,761)
(7,668)
-
(21,429)
93,266
71,837		 2021
Restricted
funds
£
222,543
-
-
-
-
-
222,543
93,585
875
6
-
3,360
15,841
2,265
405
775
1,428
1,440
1,312
3,994
4,242
-
6,693
140
55
-
-
2,546
138,962
83,581
(22,408)
61,173
32,093
93,266		 2022
Total
funds
£
48,934
98,619
-
2,672
234
6
150,465
102,872
654
353
515
25,385
15,840
4,732
1,769
473
2,810
1,440
1,969
5,504
3,941
2,391
6,826
464
1,429
925
4,019
-
3,659
187,970
(37,505)
-
617
(36,888)
161,896
125,008		 2021
Total
funds
£
235,598
-
3,347
1,069
310
5
240,329
96,973
1,250
6
-
5,256
15,842
2,265
405
775
1,428
1,440
1,312
4,540
4,242
-
9,067
834
55
15
3,180
2,546
-
151,431
88,898
-
3,017
91,915
69,981
161,896

19