2022-06-29-accounts

MAIN – Taking Autism Personally

Company Limited by Guarantee

Annual Report

Unaudited Financial Statements 30 June 2022

Company Registration Number: 04809912 Charity Registration number: 1116884

MAIN – Taking Autism Personally

Company Limited by Guarantee

Contents

Trustee’s Report (Incorporating the Director’s report)............................................................ 5 Structure, governance, and management .......................................................................... 6 Constitution .................................................................................................................... 6 Method of Appointment or election of Trustees .............................................................. 6 Original structure and decision making process ............................................................. 6 The charity's aims are: ................................................................................................... 7 Strategic Report ................................................................................................................ 8 Achievements and Performance .................................................................................... 8 Going Concern ............................................................................................................. 12 Review of Activities ...................................................................................................... 12 Investment Policy and Performance ............................................................................. 12 Financial Review ............................................................................................................. 13 Reserves Policy ........................................................................................................... 13 Results ......................................................................................................................... 13 Principal Funding Sources ........................................................................................... 13 Plans for Future ........................................................................................................... 13 Financial Instruments ...................................................................................................... 14 Other additional information ............................................................................................. 14 Statement of Financial Activities ......................................................................................... 15 Statement of Financial Position ........................................................................................... 16 Statement of Cash Flows .................................................................................................... 17

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MAIN – Taking Autism Personally

Company Limited by Guarantee

Notes to the Financial Statements....................................................................................... 18 Note 1. General information ............................................................................................. 18 Note 2. Statement of compliance ..................................................................................... 18 Note 3. Accounting policies ............................................................................................. 18 Basis of preparation ..................................................................................................... 18 Going concern ............................................................................................................. 18 Disclosure exemptions ................................................................................................. 19 Judgements and key sources of estimation uncertainty ............................................... 19 Fund accounting .......................................................................................................... 19 Incoming resources ...................................................................................................... 19 Resources expended ................................................................................................... 20 Tangible assets ............................................................................................................ 21 Depreciation ................................................................................................................. 22 Impairment of fixed assets ........................................................................................... 22 Finance leases and hire purchase contracts. ............................................................... 23 Financial instruments ................................................................................................... 23 Defined contribution plans. ........................................................................................... 24 Note 4. Limited by guarantee ........................................................................................... 24 Note 5. Donations and legacies ....................................................................................... 25 Note 6. Charitable Activities ............................................................................................. 26 Note 7. Other Trading Activities ....................................................................................... 27 Note 8. Investment Income .............................................................................................. 27

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MAIN – Taking Autism Personally

Company Limited by Guarantee

Note 9. Expenditure on charitable activities by fund type ................................................. 27 Note 10. Depreciation ...................................................................................................... 28 Note 11. Staff Costs ........................................................................................................ 28 Note 12. Trustee remuneration and expenses ................................................................. 28 Note 13. Tangible Fixed Assets ....................................................................................... 29 Note 14. Trade and other receivables .............................................................................. 29 Note 15. Trade and other payables falling due withing one year ...................................... 30 Note 16. Trade and other payables falling due after more than one year ......................... 30 Note 17. Analysis of charitable funds ............................................................................... 31 Restricted Funds .......................................................................................................... 31 Unrestricted Funds ....................................................................................................... 31 The End .............................................................................................................................. 32

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MAIN – Taking Autism Personally

Company Limited by Guarantee

Trustee’s Report (Incorporating the Director’s report)

Period from 1 July 2021 to 28 June 2022

The trustees, who are also the directors for the purpose of company law, present their report and the unaudited financial statements for the charity for the period end 30 June 2022.

Reference and administrative details

Registered charity name MAIN – Taking Autism Personally Company registration number 04809912 Charity registration number 1116884 Principle office and registered office The Finlay Cooper Centre, Elizabeth Terrace, Middlesbrough, TS3 6EN The Trustees I. Brown (Appointed 23 March 2022) L. Dickinson (Appointed 14 October 2022)

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MAIN – Taking Autism Personally

Company Limited by Guarantee

Structure, governance, and management

Constitution

Main Taking Autism Personally is a charity limited by guarantee and it is governed by its Memorandum and Articles of Association, which were amended on 15th September 2011.

On 24 June 2013 the charity changed its name from The Main Project to MAIN - Taking Autism personally. In the event of the charity being wound up, members are each required to contribute an amount not exceeding £10.00.

Trustees provide strategic direction for the charity and work with the charity management team to ensure its effective operation.

Method of Appointment or election of Trustees

The Trustees are always keen to appoint and to pro-actively support new Trustees who will bring relevant expertise and commitment so that we continue to have a balanced and effective trustee board, and a well governed charity.

Trustees are elected at general meetings by the Board members. Alternatively, new Trustees may also be appointed by the Trustees, but such appointments are effective only until the next AGM when they are then subject to confirmation by Board members.

More details of the rules governing appointment, resignation and removal of Trustees are included in the Articles of Association.

Original structure and decision making process

We purchased (with a mortgage) a property in North Ormesby, Middlesbrough in June 2020 which will allow us to provide our services from our own building.

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MAIN – Taking Autism Personally

Company Limited by Guarantee

In recognition of a donation from the Finlay Cooper Fund of £100k we have named this building the Finlay Cooper Centre.

In April 2022 Trustees appointed Chief Executive Officer and Chief Financial Officer who will form Senior Leadership Team (SLT) to provide strategic direction to charity. In 2022 SLT started to review process to identify a specific need to reshape the service provision that offers, redirect and redefine the organisation in order to ensure that MAIN is both – viable and fir for purpose, with an initial focus in the following areas:

• Developing and building a more resilient workforce,

• Maximising the potential of the services that are offered and how these are supported,

• Enhancing productivity and accountability,

• Promoting a more holistic service that works in the best interest of not only the children

and young people that MAIN support, but also our employees.

Results of review process SLT proposed to restructure whole organisation. Trustees and Senior Leadership Team have engaged external HR Company (SHR International Group) to assist in enabling the SLT to follow due diligence and transparency and to promote an open dialogue for and between all levels of the teams and service users throughout the development process.

With these goals in mind there will necessarily come change to the staffing position as the organisation will require appropriate support in order to function correctly and efficiently. Restructure will be fully implemented by end of the next financial year (June 30[th] , 2023).

The charity's aims are:

• To promote and protect the physical and mental health of those affected by autistic spectrum disorders and other disabilities and associated mental health needs through the

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MAIN – Taking Autism Personally

Company Limited by Guarantee

provision of support, practical advice, and provision of facilities for education, work and recreation.

• To advance the education of the public in all areas relating to autistic spectrum disorders and other disabilities and associated mental health needs.

• Ensuring our work, Delivers our aims.

Strategic Report

The following sections for achievements and performance and financial review form the strategic report charity.

Achievements and Performance

MAIN provides a range of services for children and adults, throughout the North-East. All staff are highly trained and are acutely aware of the needs of our young people.

MAIN provides a Personal Assistant Service (P.A.) which enables a child / young person to access community-based social opportunities with the support of one of our highly skilled and experienced staff.

The purpose of this service is to increase expectations and life chances by encouraging and building:

• Confidence’s,

• Improve health and mental wellbeing,

• Provide opportunities for independence,

• Support our young people in reaching their full potential.

As a result of using our Personal Assistant (P.A.), our young people / adults are less likely to be dependent on social care and health care services and are more likely to THRIVE.

MAIN promotes a person-centred-approach to all of our services making the ‘best match’ of staff to child / adult; in order to ensure that we foster positive and supportive relationships to enable positive outcomes for all. The needs of the individual are always our priority.

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MAIN – Taking Autism Personally

Company Limited by Guarantee

MAIN provides a Post Diagnostic Support Services which enables adults to access community-based social opportunities with the support highly skilled and experienced staff. Link Provision with Existing Services

• Autism Team

• The team facilitating the formal diagnosis of referred individuals could be supported in developing a more formalised and supportive pathway. Feedback from those discharged from the diagnosis service state there is a lack of continuity of care or support from the beginning of the diagnosis pathway to the provision for MAIN P.D.S.S.

• Co-morbidities

• Autism Spectrum Disorder is often associated with these five common comorbidities of the diagnosis. Children and adults who have Autism may have one or more additional medical or mental health diagnosis that makes treatment more challenging. Understanding these five common co-morbidities of Autism helps to provide the best possible –

  • Food Allergies and Sensitivities

  • Gastrointestinal Problems

  • Ear Infections

  • Seizures

  • Mental Health Disorders

• Many individuals referred to P.D.S.S. have co-diagnoses, for example A.D.H.D. or O.C.D. There is an identified need to develop an umbrella of support to engage and interlink with as many providers as possible, this includes, but is not limitless to NHS provision, Mental Health and other Charitable Groups.

• Adult Mental Health Services

• County Durham Mental Health Alliance.

  • All of the partner organisations refer directly into MAIN P.D.S.S.; there is a need to have a more joined up approach with all Alliance Members about what they can expect from MAIN P.D.S.S., with defined pathways, this will provide a more effective and collaborative working service.

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MAIN – Taking Autism Personally

Company Limited by Guarantee

• MAIN has, evidenced demand that there is additional need in provisions within service, to provide long-term mental health and wellbeing support.

  • Ongoing mental health checks, crisis intervention and high levels of safeguarding concerns.

  • Individuals are often discharged from adult or children’s services without formal engagement of MAIN P.D.S.S. provision within the formulation of an individual’s discharge plan. This leads to inaccurate or incomplete assumptions over the intensiveness of support under the excising MAIN P.D.S.S. provision.

  • Waiting times to access MAIN P.D.S.S. can lead to a period of several months of unsupported transition from Mental Health Services. This may lead to large numbers of individuals experiencing a deterioration or breakdown in their Mental Health.

• Present Provision of MAIN P.D.S.S. -

• MAIN P.D.S.S. is funded, to provide individuals with up to 8 hours support, from manging social anxieties pertaining to autism, regulating emotions and developing communication and social skills.

• Most individuals who are referred to the service have long standing diagnoses of depression and anxiety; in many cases this is managed at a G.P. level. There is a clear link between the diagnoses of Autism and that of Depression and Anxiety.

  • Stronger links need to be formed with existing NHS provisions so that Autistic individuals can be enabled and supported to engage successfully.

  • Formal mental health provision could be part of the offer from MAIN P.D.S.S. service, this will support individuals with their Autism and their Mental Health holistically.

• Schools, Colleges and Universities.

• Demonstrable demand from colleges and universities for MAIN P.D.S.S. support around accessing and maintaining placements.

• Connect with learning institutions to expand awareness of universities support. Support at present is retro-active, only after a problem manifests and the

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MAIN – Taking Autism Personally

Company Limited by Guarantee

placement has started to breakdown, only at this point do the professionals contact MAIN.

• Most referrals are received from the learning provider after studies have commenced. Currently university learners are not eligible for P.D.S.S. input in advance to the commencement of their studies due to geographical eligibility boundaries.

• Pro-active support could assist with the formulation of the placement to advise on adjustments and dispense professional guidance to the learning institution in advance to the commencement of studies.

• Partnerships with learning providers could be established in order to facilitate these transitions. Initial contact with Durham University has revealed a demand for support and guidance regarding this issue.

• Current Identified needs

• Reported shortage for P.A. assistance through direct payment award. Availability of Autism focussed support is very difficult to source county-wide.

• Provision gaps in, social opportunities for children and young people. Similar gaps in short-term rest bite provision. This could be answered through the clubs and groups model employed by MAIN’s Teesside Services.

• Darlington L.A.

• Regular referrals received from non-eligible areas. Scope and need for P.D.S.S. expansion to the independent L.A.

• CAMHS

• P.D.S.S. referral after diagnosis. Feedback reveals lack of continuity of care during transfer of services. Often with long periods of service non-engagement, resulting in self-referrals.

• Partnership and joint working within the transition of service period would greatly improve the likelihood of client engagement within P.D.S.S. In turn this would improve experiences of support from CAMHS and P.D.S.S. services.

• Criminal Justice system

• Demand for appropriate adult representation within this system as identified by the national autism strategy 2021-2026.

• P.D.S.S. has engaged in the provision for extended support to individuals navigating the criminal justice system.

• Areas that have demonstrated demand for service interaction -

  • Prison Services

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MAIN – Taking Autism Personally

Company Limited by Guarantee

• Probation Services

• Police / Custodial / Court and Judicial

MAIN has secured continued support services from local authorities, such as Middlesbrough Borough Council, Redcar & Cleveland Borough Council, Stockton Borough Council, and Durham County Council.

Going Concern

The Trustees have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. For this reason, they continue to adopt the going concern basis in preparing the financial statements- Further details regarding the adoption of the going concern basis can be found in the Accounting Policies.

Review of Activities

The services we deliver (listed above) are valued very highly, with positive feedback from beneficiaries. New services have been developed in very close consultation with service users and the local community, in response to clearly expressed needs.

Investment Policy and Performance

The charity has operated with limited reserves and all funds are held in current accounts The Memorandum and Articles of Association permit the Trustees to make any investment as they see fit.

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MAIN – Taking Autism Personally

Company Limited by Guarantee

Financial Review

Reserves Policy

The charity has remained in credit at the bank throughout another year and has a small reserve pot. We retain the long-term goal of having 6 months core operating costs in free reserves, in addition to clearly identifying resources which are committed to commissioned pieces of work or dedicated to other specific projects.

Results

The results for the year are shown in the Statement of Financial Activities. The charity has remained sustainable footing.

Principal Funding Sources

The charity relies on donations from individuals and from other charitable organisations, income from local authorities and charges to course participants and service users for a variety of activities.

Plans for Future

• Complete the refurbishment and transition of services to the Finlay Cooper Centre.

• To actively seek new members to the Board of Trustees to strengthen our Governance position.

• To publish an updated Strategic Business Plan.

• To work with Local Authorities to organise an annual event to celebrate World Autism Day To work with Local Authorities to gain long and short-term contracts.

• To increase our Personal Support Assistant service

• To continue our training courses which are Care Act compliant. To seek funding to continue and refresh the Post Diagnostic Support Service in County Durham 2024.

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MAIN – Taking Autism Personally

Company Limited by Guarantee

• To seek and increase services with NHS.

Financial Instruments

The entity does not hold financial instruments.

Other additional information

The Trustees consider that they have complied with their duty in Section 17(5) of the Charities Act 2011 to have due regard to public benefit guidance published by the Charity Commission.

For the period ending 30 June 2022 the charity was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies:

• The members (Trustees) have not required the company to obtain an audit of its financial statements for the period in accordance with section 476.

• The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements.

These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies’ regime.

The trustees annual report, the strategic report, and financial statements were approved on 27th March 2023 and signed on behalf of the board of trustees by I. Brown, Chair of Trustees.

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MAIN – Taking Autism Personally

Company Limited by Guarantee

Statement of Financial Activities

Statement of Financial Activities includes ‘Income and Expenditure Account’ all gains and losses recognised in the year - period from 1 July 2021 to 30 June 2022.

All income and expenditure derive from continuing activities.

2022	Note	Unrestricted Funds	Restricted Funds	Total Funds	Total Funds 2021
Income and endowments
Donations and legacies	5	£83,682	-	£83,682	-
Charitable activities	6	£725,213	-	£725,213	£661,657
Other trading activities	7	-	£13,700	£13,700	£171,163
Investment income	8	-	-	-	£5
Total Income		£808,895	£13,700	£822,595	£832,825
Expenditure
Expenditure on charitable activities	9,10,11	£(887,031)	£(13,700)	£(900,731)	£(889,064)
Total Expenditure		£ (887,031)	£ (13,700)	£ (900,731)	£ (889,064)
Net (expenditure)/income and net movement in funds		£(78,136)	-	£(82,692)	£(56,239)
Reconciliation of funds
Total funds brought forward		£25,728	£328,136	£353,864	£410,103
Total funds carried forward		£ (52,408)	£328,136	£271,172	£353,864

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MAIN – Taking Autism Personally

Company Limited by Guarantee

Statement of Financial Position

Statement of Financial Position ‘Balance Sheet’ period 1 July 2021 to June 30 June 2022.

	Note	2022	2021
Fixed Assets
Tangible fixed assets	13	£360,717	£422,925
Total Fixed Assets		£360,717	£422,925
Current Assets
Debtors	14	£12,201	£148,190
Cash at bank and in hand		£62,687	£51,889
Total Current Assets		£74,888	£200,079
Creditors: amounts falling due within one year	15	£107,477	£48,710
Net Current Assets		£ (32,589)	£159,369
Total assets less current liabilities		£328,128	£574,294
Creditors: amount falling due after more than one year	16	£220,793	£220,430
Net Assets		£107,335	£353,864
Funds of the charity
Restricted Funds	17	£328,136	£328,136
Unrestricted Funds	17	£(52,408)	£25,728
Total Charity Funds		£275,728	£353,864

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MAIN – Taking Autism Personally

Company Limited by Guarantee

Statement of Cash Flows

Statement of Cash Flows from period 1 July 2021 to 30 June 2022.

	2022	2021
Cash flows from operating activities
Net (expenditure)/income	£(78,135)	£(56,239)
Adjustments for:
Debtors	£(3475)	£45,012
Advance Payment to employees	-	-
Reconciliation Account	£80	-
Depreciation of tangible fixed assets	£5,692	£15,584
Creditors	£7,349	£8,191
Other Current Liabilities	£(272)	£3,964
Net Wages	£14,745	-
Student Loan Liabilities	£983	-
Nest Pension Liabilities	£718	-
HMRC Tax Liabilities	£35,267	-
Tax Deductions		-
Total Adjustments	£61,087	£72,751
Net Cash Provided by operating activities	£(17,048)	£16,512
Investing activities
Machinery & Equipment’s	£(16,717)	£(100,173)
Net cash (used in)/from Investing activities	£(16,717)	£(100,173)
Financing activities
Mortgage	£(7,779)	£13,134
Vehicle Lease	-	-
HSBC Bounce Back Loan	£(2,292)	£(13,286)
Net cash (used in)/from financing activities	£(10,072)	£(152)
Net decrease in cash and cash equivalents	£(43,837)	£83,813
Cash and cash equivalents at beginning of period	£106,525	£135,702
Cash and cash equivalents at end of period	£62,687	£51,889

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MAIN – Taking Autism Personally Company Limited by Guarantee

Notes to the Financial Statements

From period 1 July 2021 to 30 June 2022

Note 1. General information

The charity is a public benefit entity and a private company limited by guarantee, registered in England and Wales and a registered charity in England and Wales. The address of the registered office is The Finlay Cooper Centre. Elizabeth Terrace, Middlesbrough, TS3 6EN.

Note 2. Statement of compliance

These financial statements have been prepared in compliance with FRS 102, The Financial Reporting Standard applicable in the UK and the Republic of Ireland, the Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (Charities SORP (FRS 102)) and the Companies Act 2006.

Note 3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through income or expenditure. The financial statements are prepared in sterling, which is the functional currency of the entity.

Going concern

There are no material uncertainties about the chanty's ability to continue.

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MAIN – Taking Autism Personally

Company Limited by Guarantee

Disclosure exemptions

The entity satisfied the criteria of being a qualifying entity as defined in FRS 102. As such, advantage has been taken of the following disclosure exemptions available under paragraph 1.12 of FRS 102: (a) Disclosures in respect of financial instruments have not been presented.

Judgements and key sources of estimation uncertainty

The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.

Fund accounting

Unrestricted funds are available for use at the discretion of the trustees to further any of the charity's purposes.

Designated funds are unrestricted funds earmarked by the trustees for future project or commitment.

Restricted funds are subjected to restrictions on their expenditure declared by the donor or through the terms of an appeal and fall into one of two sub-classes: restricted income funds or endowment funds.

Incoming resources

All incoming resources are included in the statement of financial activities when entitlement has passed to the charity; it is probable that the economic benefits associated with the transaction will flow to the charity and the amount can be reliably measured. The following specific policies are applied to categories of income:

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MAIN – Taking Autism Personally

Company Limited by Guarantee

• income from donations or grants is recognised when there is evidence of entitlement to the gift, receipt is probable and its amount can be measured reliably,

• legacy income is recognised when receipt is probable, and entitlement is established.

• income from donated goods is measured at the fair value of the goods unless this is impractical to measure reliably, in which case the value is derived from the cost to the donor, or the estimated resale value Donated facilities and services are recognised in the accounts when received if the value can be reliably measured. No amounts are included for the contribution of general volunteers.

• income from contracts for the supply of services is recognised with the delivery of the contracted service. This is classified as unrestricted funds unless there is a contractual requirement for it to be spent on a particular purpose and returned if unspent, in which case it may be regarded as restricted.

Resources expended

Expenditure is recognised on an accruals basis as a liability is incurred. Expenditure includes any VAT which cannot be fully recovered, and is classified under headings of the statement of financial activities to which it relates:

• expenditure on raising funds includes the costs of all fundraising activities, events, non-charitable tracing activities, and the sale of donated goods,

• expenditure on charitable activities includes all costs incurred by a charity in undertaking activities that further its charitable aims for the benefit of its beneficiaries, including those support costs and costs relating to the governance of the charity apportioned to charitable activities.

• other expenditure includes all expenditure that is neither related to raising funds for the charity nor part of its expenditure on charitable activities.

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MAIN – Taking Autism Personally

Company Limited by Guarantee

All costs are allocated to expenditure categories reflecting the use of the resource. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs are apportioned between the activities they contribute to on a reasonable, justifiable, and consistent basis.

Tangible assets

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other recognised gains and losses, unless it reverses a charge for impairment that has previously been recognised as expenditure within the statement of financial activities. A decrease in the carrying amount of an asset as a result of revaluation, is recognised in other recognised gains and losses, except to which it offsets any previous revaluation gain, in which case the loss is shown within other recognised gains and losses on the statement of financial activities.

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MAIN – Taking Autism Personally

Company Limited by Guarantee

Depreciation

Depreciation is calculated to write off the cost or valuation of an asset, less its residual value, over the useful economic life. Below mentioned formula will be used for calculation of depreciation.

Depreciation = Total value – Salvage Value

Useful Life

No	Assets	Date Of Purchase	Value	Useful Life (In Years)	Total Depreciation (Till 30/06/2022)	Value After Depreciation (Till 30/06/2022)
1	Minibus	30/08/2017	£46, 296.00	10	£23,148.00	£23,148.00
2	Smart Television	20/01/2022	£4, 603.80	5	£424.68	£4,179.12
3	Access System	23/03/2023	£7, 410.00	5	£370.50	£7,039.50
4	Fire Alarm System	23/03/2023	£10, 000.00	10	£249.99	£9,750.01

Impairment of fixed assets

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date.

For the purposes of impairment testing, when it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cashgenerating unit to which the asset belongs. The cash-generating unit is the smallest

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MAIN – Taking Autism Personally

Company Limited by Guarantee

identifiable group of assets that includes the asset and generates cash inflows that largely independent of the cash inflows from other assets or groups of assets.

For impairment testing of goodwill, the goodwill acquired in a business combination in, from the acquisition date, allocated to each of the cash-generating units that are expected to benefit from the synergies of the combination, irrespective of whether other assets or liabilities of the charity are assigned to those units.

Finance leases and hire purchase contracts.

Assets held under finance leases and hire purchase contracts are recognised in the statement of financial position as assets and liabilities at the lower of the fair value of the assets and the present value of the minimum lease payments, which is determined at the inception of the lease term. Any initial direct costs of the lease are added to the amount recognised as an asset.

Lease payments are apportioned between the finance charges and reduction of the outstanding lease liability using the effective interest method. Finance charges are allocated to each period to produce a constant rate of interest on the remaining balance of the liability.

Financial instruments

A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument.

Basic financial instruments are initially recognised at the amount receivable or payable including any related transaction costs, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.

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MAIN – Taking Autism Personally

Company Limited by Guarantee

Current assets and current liabilities are subsequently measured at the cash or other consideration expected to be paid or received and not discounted.

Debt instruments are subsequently measured at amortised cost.

Defined contribution plans.

Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund.

When contributions are not expected to be settled wholly within 12 months of the end of the reporting date in which the employees render the related service, the liability is measured on a discounted present value basis. The unwinding of the discount is recognised as an expense in the period in which it arises.

Note 4. Limited by guarantee

The charitable company is limited by guarantee and accordingly does not have a share capital. In the event of the charity being wound up, the liability in respect of the guarantee is limited to £10 per member of the charity.

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MAIN – Taking Autism Personally

Company Limited by Guarantee

Note 5. Donations and legacies

2022	Unrestricted Funds	Restricted Funds	Total Funds
Donations	£8,110	-	£8,110
Grants	£75,572	-	£75,572
Total	£83,682	-	£83,682

2021	Unrestricted Funds	Restricted Funds	Total Funds
Donations	-	£22,500	£22,500
Grants	-	-	-
Total	-	£22,500	£22,500

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MAIN – Taking Autism Personally

Company Limited by Guarantee

Note 6. Charitable Activities

2022	Unrestricted Funds	Restricted Funds	Total Funds
Training Services	-	-	-
Social Clubs and Activities	-	-	-
Short-Breaks	-	-	-
PA Support	£188,228	-	£188,228
Middlesbrough Contract	£133,144	-	£133,144
Redcar Contract	£111,259	-	£111,259
Durham Contract	£152,841	-	£152,841
Stockton Contract	£139,741	-	£139,741
Total	£725,213	-	£725,213

2021	Unrestricted Funds	Restricted Funds	Total Funds
Training Services	-	£(1,200)	£(1,200)
Social Clubs and Activities	£(405)	£178,552	£178,147
Short-Breaks	-	£30,617	£30,617
PA Support	-	£297,330	£297,330
Middlesbrough Contract	-	£7,839	£ 7,839
Redcar Contract	-	£7,840	£7,840
Durham Contract	-	£141,084	£141,084
Total	£(405)	£662,026	£661,657

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MAIN – Taking Autism Personally

Company Limited by Guarantee

Note 7. Other Trading Activities

Fundraising Income	2022	2021
	-	-
Miscellaneous Income	£13,700	-
Total	£13,700	-
Note 8. Investment Income
Bank Interest Receivable	2022	2021
	-	£5

Note 9. Expenditure on charitable activities by fund type

2022	Unrestricted Funds	Restricted Funds	Total Funds
Promotion and protection of the health of those effected by autistic spectrum disorders and other disabilities	£680,436	£13,700	£694,136
Support Costs	£206,595	-	£206,595
Total	£887,031	£13,700	£900,731

2021	Unrestricted Funds	Restricted Funds	Total Funds
Promotion and protection of the health of those effected by autistic spectrum disorders and other disabilities	£128,932	£745,719	£874,651
Support Costs	£14,413	-	£14,413
Total	£143,345	£745,719	£889,064

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MAIN – Taking Autism Personally

Company Limited by Guarantee

Note 10. Depreciation

Net Income is stated after charging/(crediting):

Depreciation of tangible assets	2022	2021
	£5,692	-

Note 11. Staff Costs

The total staff costs and employee benefits for the reporting period are analysed as follows:

	2022	2021
Wages and salaries	£620,022	£551,606
National Insurance Costs	£32,020	£24,588
Employer contributions to pension plans	£8,558	£6,731
Total	£660,600	£582,925

The average head count of employees during the year was 49 (2021: 53). The average

number of full-time equivalents during the year is analysed as follows:

	2022	2021
PA/Facilitator’s	42	46
Administration Staff	3	3
Management	4	4
Total	49	53

No employee received employee benefits of more than £60,000 during the year (2021: Nil).

Note 12. Trustee remuneration and expenses

No trustees were remunerated in the year 2022 (2021: Nil).

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MAIN – Taking Autism Personally

Company Limited by Guarantee

Note 13. Tangible Fixed Assets

Cost	Motor Vehicles	Equipment	Freehold Property	Total
At 1 July 2021	£33,415	£31,363	£415,704	£480,482
Additions	-	-	-	-
At 30 June 2022	£46,296	£31,771	£315,217	£393,284

Depreciation	Motor Vehicles	Equipment	Freehold Property	Total
At 1 July 2021	£22,842	£25,872	£8,843	£57,557
Charge for the year	£23,148	£9,418	£91,644	£124,210
At 30 June 2022	£45,990	£35,290	£100,487	£181,767

Carrying Amount	Motor Vehicles	Equipment	Freehold Property	Total
At 30 June 2021	£10,573	£5,491	£406,861	£422,925
At 30 June 2022	£23,148	£22,352	£315,217	£360,717

Note 14. Trade and other receivables

Trade and other receivables (Debtors)	2022	2021
	£12,201	£148,190

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MAIN – Taking Autism Personally

Company Limited by Guarantee

Note 15. Trade and other payables falling due withing one year

Creditors: amounts falling due within one year

	2022	2021
Trade and other payables (Creditors)	£51,143	£25,410
Accruals and deferred income	-	£8,322
Tax Liabilities	£39,906	£3,277
Obligations under finance leases and hire purchase contracts	-	-
Other Creditors	£16,428	£11,701
Total	£107,477	£48,710

Note 16. Trade and other payables falling due after more than one

year

Creditors: amounts falling due after more than one year

Obligations under finance leases and hire purchase contracts	2022	2021
	£220,793	£220,430

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MAIN – Taking Autism Personally

Company Limited by Guarantee

Note 17. Analysis of charitable funds

Restricted Funds

The purpose of all restricted funds was to provide the general services and activities of the charity.

Restricted Funds	At 1st July 2021	Income	Expenditure	At 30th June 2022
	£328,136	£13,700	£ (13,700)	£328,136

Unrestricted Funds

The purpose of all Unrestricted funds was to provide the general services and activities of the charity.

Unrestricted Funds	At 1st July 2021	Income	Expenditure	At 30th June 2022
	£25,728	£808,895	£ (887,031)	£ (52,408)

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