Company No: 5965790 Charity No: 1117657
The Autism Trust Ltd
Unaudited Financial Statements 31 December 2020
The Autism Trust Ltd
| Contents | Pages |
|---|---|
| Reference and Administrative Information | 3 |
| Trustees’ report | 4 |
| Independent Examiner’s statement | 8 |
| Statement of financial activities | 9 |
| Balance sheet | 10 |
| Notes to the financial statements | 11 |
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The Autism Trust Ltd
Reference and administrative information
Trustees during 2020 were:
Polly Tommey (Chair) Allison Edwards Fiona Ringwood Simone Lanham (appointed September 2020) Maureen Wilson Claire Bradbury (resigned September 2020)
Registered Office
12a-18a Princess Way Camberley Surrey GU15 3SP
Independent Examiner
Anne E Curtis 119 Marshfoot Lane Hailsham BN27 2RD
Bankers
HSBC plc 69 Pall Mall London SW1Y 5EY
Company No: 5965790 Charity No: 1117657
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Trustees’ report (incorporating the report of the directors) for the year ended 31 December 2020
Structure, Governance and Management
The Autism Trust Limited is a registered charity and a company limited by guarantee and registered in England. The liability of the members on winding up is limited to £1.
The affairs of The Autism Trust are managed by the Trustees. The Trustees who served in the period were as noted on page 1.
Trustees are appointed by the existing Trustees.
New Trustees are encouraged to attend an orientation at the charity during which their obligations under charity and company law, the content of the memorandum and articles of association, the committee and decision making process, the charity’s business plan and recent financial performance are discussed. Trustees are also encouraged to attend external training events appropriate to their role as Trustees.
Background and History
The Autism Trust’s team members came with a history and association with autism through either personal, family members or relatives, or professionally through their careers, training or academic specialism.
Polly Tommey, founder of the charity has a son with autism, and has worked tirelessly to raise the profile of autism in the UK and provided information to young families in need of support.
We continue to focus on delivering training and services for young people with autism, and support to parents and relatives, from our base in Camberley. In addition, as explained more fully in the Trustee’s Report below, we have continued to improve our financial position through continued actions to reduce costs and increased activity to secure new donations and other fundraising activities.
Risk Management
The Trustees have a risk management strategy which comprises:
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An annual review of the risks that The Autism Trust may face.
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The establishment of systems and procedures to mitigate those risks identified in the plan.
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The implementation of procedures designed to minimise any potential impact on The Autism Trust should those risks materialise.
Public Benefit
The Charity has referred to the Charity Commission Guidance on public benefit when reviewing its aims and objectives and in planning its future activities.
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Objectives and Principal Activities
The Autism Trust helps young adults with autism to become independent and live a fulfilled life by providing training and work experience to build a better future for them.
Currently only 6-10% of people diagnosed with autism are in employment and we passionately strive to improve this figure and the mental health and wellbeing of those with autism. Like everyone, people on the autism spectrum each have strengths and weaknesses and need to feel valued. We work with their capabilities and traits to foster independence, build life skills and increase the success of gaining employment and enabling them to live independently.
We engage with individuals who have behavioural issues, lack confidence, are anxious, confused an struggle with social interactions and therefore find difficulty with day to day activities. By building a relationship and taking time to understand them, we are able to gain trust, grow confidence and turn lives around in a supportive and nurturing environment where individuals can learn and develop the skills they need to progress.
At our Camberley centre we provide a supportive, nurturing environment that fosters independence, builds life skills and generates community support and awareness of the vast capabilities of individuals with autism. Through ASDAN Employability and Independent Living training and functional work experience we equip young adults to work and enjoy the communities they live in.
Work experience is gained by managing ‘Polly’s Place’ shop selling handcrafted items and art made by people with autism. The vocational training provides specialist support, encouragement and experience is provided to help young people to confidently move on in their life.
Jo came to us from school with limited life and social skills, resulting in her irritating people, losing friends and trying to dominate her environments. She also had low listening skills and couldn’t travel alone. Through bespoke training and support, Jo grew in confidence, learned to interact with people, negotiate a journey involving two trains and two taxis and passed her ASDAN Employability certification. Jo has now been successfully employed in an M&S café for two years. Her family say the routine and stability in Jo’s life has had a really positive impact on them all. We still help Jo in a social capacity and have supported her during Covid.
Other trainees secured employment at Next, Royal Mail, a local boutique and one has achieved an MA Degree in Animation. They now live a life with purpose, feel valued and part of their community.
Support and advice, Coffee and Support Mornings and Lego and Craft clubs for ASD families are also provided to support the wider autism community.
Everyone with autism is unique and the training and support provided at The Autism Trust is bespoke and tailored to an individual’s needs.
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We would like to thank all our staff, volunteers and donors and funding organisations for all their generous support during 2020.
The Autism Trust – Building Better Futures
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The Autism Trust Ltd
Trustees’ report (incorporating the report of the directors) for the year ended 31 December 2020
Financial review
There has been an increase in the surplus of funds at the end of 2020 (£7,440) compared to a deficit in 2019 (-£236). There has been an increase in the amount of income derived from ASDAN training in 2020 due to more service users accessing the ASDAN Focus courses during lockdown. Donations and grant income showed an increase in 2020, grants due to access to local authority lockdown grants but shop sales and fundraising were reduced as a result of the pandemic and being unable to open the shop or do our normal fundraising events.
The Trustees review the reserve levels of the charitable company as part of their future planning. The aim is to provide sufficient working capital for the day-to-day operation of the Trust and to provide a cushion to deal with any unexpected emergencies which may occur in the future. This is especially the case as unrestricted grants are increasingly proving difficult to obtain. The current level of unrestricted reserves is now greater than the recommended six months operating costs. It will continue to be closely monitored by the Trustees going forward. The focus in 2020 and beyond will be on increasing the number of training programmes offered to young people with autism as well as increasing fundraising activities and maintaining a continued tight control on expenses.
Going concern
The management team continued to operate in 2020 with a tighter expenditure budget and continued efforts to generate new funds. A Surrey Heath Borough Council grant was obtained in March 2020 for core costs just before lockdown commenced due to the COVID 19 pandemic. Further COVID 19 response grants from SHBC were obtained during 2020 and early 2021. This helped offset the dramatic downturn in our ability to open the Polly’s Place shop and operate our fundraising events and activities due the forced lockdowns during the Covid 19 pandemic. The key to longer term sustainable operations lies in securing further training income and grants for specific projects. Future specific activities to secure the incremental higher contributions are being addressed through more grant applications and targeted fundraising events which the Trustees believe will deliver the required incoming resources.
Therefore, after making appropriate enquiries, the Trustees have a reasonable expectation that the charitable company has adequate resources to continue in operational existence for the foreseeable future. For this reason it continues to adopt the going concern basis in preparing the financial statements.
Plans for the future
The focus is now on increasing revenue and reducing costs to enable the Autism Trust to increase the amount of training activities we are able to offer to service users and to recover some of the income lost during the Covid 19 lockdowns. The funds from training activities are crucial to enable us to help more young people with autism lead fulfilling independent lives.
The Autism Trust is an Approved Centre to deliver ASDAN qualifications in Employability. The young people will be working towards this qualification during their work experience and the newly introduced Focus and Short courses have proved extremely popular, as they can be delivered online which has been especially useful during lockdown.
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The Autism Trust Ltd
INDEPENDENT EXAMINER’S REPORT TO THE MEMBERS OF THE AUTISM TRUST LTD
I report on the accounts of The Autism Trust Ltd for the year ended 31 December 2020 which comprise the Statement of Financial Activities, the Balance Sheet, and the related notes.
Respective responsibilities of Trustees and examiner
The Charity’s trustees are responsible for the preparation of the accounts. The Charity’s trustees, consider that an audit is not required for this year under section 144 (2) of the Charities Act 2011 (the
2011 Act) and that an independent examination is needed. It is my responsibility to:
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Examine the accounts under section 145 of the 2011 Act;
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Follow the procedures laid down in the general directions given by the Charity Commission under section 145 (5)(b) of the 2011 Act; and
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State whether particular matters have come to my attention.
Basis of independent examiner’s report
My examination was carried out in accordance with the general directions given by the Charity Commissioners. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and the seeking of explanation from you as trustees concerning any such matters.
The procedures undertaken do not provide all the evidence that would be required in an audit and consequently, no opinion is view given as to whether the accounts present a “true and fair” view and the report is limited to those matters set out in the statement below.
Independent examiner’s statement
In connection with my examination, no matter has come to my attention to indicate that:
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Accounting records have not been kept in accordance with section 386 of the Companies Act 2006;
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The accounts do not accord with such records;
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Where accounts are prepared on an accruals basis, whether they fail to comply with relevant accounting requirements under section 396 of the Companies Act 2006, or are not consistent with the Charities SORP (FRS102)
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Any matter which the examiner believes should be drawn to the attention of the reader to gain a proper understanding of the accounts apart from that set out below:
………………………………………………………..
Date: 28.9.21
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The Autism Trust Ltd
Statement of financial activities (incorporating an income and expenditure account) for the year ended 31 December 2020
| Notes Incoming Resources Donations and grants Other trading activities Other income Total Other Trading activities Expenditure on: Charitable Activities Raising funds Total Net income/expenditure Transfers between funds Net movement in funds Reconciliation of funds Total funds brought forward Total funds carried forward |
Unrestricted Funds 17340 43517 89 60946 61038 219 61257 -311 -311 38137 37826 |
Restricted Funds 9884 9884 874 - 874 9010 9010 508 9518 |
Total Funds 2020 27224 43517 89 70830 61912 219 62131 8699 8699 38645 47344 |
Total Funds 2019 9845 40936 54 |
|---|---|---|---|---|
| 50835 | ||||
| 50079 993 |
||||
| 51072 | ||||
| -237 | ||||
| -236 38881 |
||||
| 38645 |
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| The Autism Trust Ltd | ||
|---|---|---|
| Balance Sheet as at 31 December 2020 | ||
| Notes | 2020 | 2019 |
| Tangible Fixed Assets | 1765 | 1600 |
| Current Assets | ||
| Debtors | 13238 | 3500 |
| Stock | 2628 | 2817 |
| Cash at bank and in hand | 31490 | 31015 |
| 49121 | 38932 | |
| Creditors amounts falling due within one year | -1896 | -87 |
| Net current assets | 47225 | 38845 |
| Total assets less current liabilities | 47225 | 38845 |
| Accruals and deferred income | -514 | -200 |
| Total net assets | 46711 | 38645 |
| Total reserves | 46711 | 38645 |
The Trustees (directors) are satisfied that the company is entitled to exemption from the provisions of the Companies Act 2006 relating to the audit of the financial statements for the period by virtue of Section 477, and that no member or members have requested an audit pursuant to Section 476 of the Companies Act 2006.
The Trustees acknowledge their responsibility for:
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(i) ensuring that the company keeps adequate accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and;
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(ii) preparing financial statements which give a true and fair view of the state of affairs of the company as
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at the end of the financial period and of its profit or loss for the financial period in accordance with the requirements of Sections 394 and 395, and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.
The financial statements were approved by the Trustees and authorised for issue on 16 September 2020 and signed on their behalf by:
POLLY TOMMEY
Chair
These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies’ regime.
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Company Number: 5965790
The Autism Trust Ltd
Notes to the financial statements or the year ended 31 December 2020
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Accounting policies
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(a) Basis of accounting and comparative figures
- The financial statements have been prepared under the historical cost convention and in accordance with Accounting and Reporting by Charities: Statement of Recommended Accounting applicable to charities preparing their accounts in accordance with the Financial Reporting Standard for Smaller Entities (effective January 2015) and the Companies Act 2006.
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(b) Going concern Therefore, after making appropriate enquiries, the Trustees have a reasonable expectation that the charitable company has adequate resources to continue in operational existence for the foreseeable future. For this reason it continues to adopt the going concern basis in preparing the financial statements.
(c) Incoming resources
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All incoming resources are included in the Statement of Financial Activities (SOFA) when the charity is legally entitled to the income and the amount can be quantified with reasonable certainty. Donations and grants are recognised in the period in which they are received. Gift aid is generally recognised in the period in which the donation is received.
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(d) Resources expended
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All expenditure is accounted for on an accruals basis and includes VAT as the association is not registered for VAT. Expenditure has been classified under headings that aggregate all costs related to the category. Where costs cannot be directly attributed to a particular heading they have been allocated to activities on a basis consistent with the use of resources.
Governance costs comprise costs of statutory compliance costs and include the auditor’s remuneration and costs of trustees and meetings.
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(e) Fund accounting
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The unrestricted funds can be spent on any activity within the charity’s overall objectives. Any restricted funds (see note 14) are to be spent on more specific uses.
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(f) Tangible Fixed Assets and Depreciation
Tangible fixed assets are stated at cost less depreciation. Depreciation is provided at rates calculated to write off the cost less estimated residual value of each asset over its expected useful life, as follows:
Computer equipment - 25% per annum on a straight line basis.
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The Autism Trust Ltd
Notes to the financial statements for the year ended 31 December 2020
| 2. | Donations and grants | Unrestricted | Restricted | Total | Total |
|---|---|---|---|---|---|
| funds | Funds | 2020 | 2019 | ||
| Donations | 4506 | Nil | 4506 | 9845 | |
| Grants | 12834 | 9884 | 22718 | ||
| ═════ | ═════ | ═════ | ═════ | ||
| 3. | Other trading activities | Unrestricted | Restricted | Total | Total |
| funds | Funds | 2020 | 2019 | ||
| Shop sales/training | 43517 | Nil | 43517 | 40936 | |
| ═════ | ═════ | ═════ | ═════ | ||
| 4. | Investment income | Unrestricted | Restricted | Total | Total |
| funds | Funds | 2020 | 2019 | ||
| Bank interest | 23 | Nil | 23 | 54 | |
| Gift aid | 66 | Nil | 66 | ||
| ═════ | ═════ | ═════ | ═════ | ||
| 5. | Cost of charitable activities | Direct | Support | Total | Total |
| costs | costs | 2020 | 2019 | ||
| 10522 | 52650 | 63172 | 50808 | ||
| ═════ | ═════ | ═════ | ═════ | ||
| 6. | Cost of raising funds | Direct | Support | Total | Total |
| costs | costs | 2020 | 2019 | ||
| 218 | Nil | 218 | 993 | ||
| ═════ | ═════ | ═════ | ═════ | ||
| 7. | Analysis of direct costs | Total | Total | ||
| 2020 | 2019 | ||||
| ASDAN Qualification | 7726 | 5268 | |||
| Restricted funding expenses | 1870 | ||||
| Travel and subsistence | - | 644 | |||
| Fundraising expenditure | 218 | 196 | |||
| Shop expenses | 926 |
1189 | |||
| ───── | ───── | ||||
| 10740 | 7297 | ||||
| _____ | _____ |
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The Autism Trust Ltd
Notes to the financial statements for the year ended 31 December 2020
| 8. | Analysis of support costs | Total | Total | ||
|---|---|---|---|---|---|
| 2020 | 2019 | ||||
| Staff costs | 41474 | 30124 | |||
| Web maintenance | 213 | 534 | |||
| Building costs | 6967 | 9,557 | |||
| Legal and professional | 77 | 1,130 | |||
| Shop costs | - | 276 | |||
| Depreciation | 664 | 46 | |||
| Office general costs | 2715 | 3,160 | |||
| Bank charges | 240 | 240 | |||
| Independent Examination | 300 | 200 | |||
| ───── | ───── | ||||
| 52,650 | 31,981 | ||||
| ═════ | ═════ | ||||
| 9. | Trustees’ and staff costs | ||||
| Two trustees received remuneration during | the period: (2019: 2) | ||||
| 10. | Staff costs | 2020 | 2019 | ||
| Salaries and wages | 40284 | 29566 | |||
| Pension costs | 385 | 121 | |||
| Staff training and other costs | 806 | 437 | |||
| ───── | ───── | ||||
| 41475 | 30124 | ||||
| ═════ | ═════ | ||||
| The charity has 3 (PTE) members of staff (2019: 3) | |||||
| 11. | Fixed Assets | Computer | Fixtures & | Total | |
| Equipment | Fittings | ||||
| Cost as at 1 January 2020 | 8311 | 570 | 8881 | ||
| Additions | 680 | 150 | 830 | ||
| _____ | ____ | _____ | |||
| Cost as at 31 December 2020 | 8991 | 720 | 9711 | ||
| Accumulated depreciation as at 1 January 2020 | 7209 | 71 | 7280 | ||
| Charge in year | 485 | 179 | 664 | ||
| _____ | ___ | _____ | |||
| Accumulated depreciation as at 31 December 2020 | 7694 | 250 | 7944 | ||
| Net Book Value as at 31 December 2020 | 1297 | 470 | 1767 | ||
| ____ | ___ | ____ | |||
| Net Book Value as at 31 December 2019 | 1102 | 498 | 1600 |
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The Autism Trust Ltd
Notes to the financial statements for the year ended 31 December 2020
| 12. | Debtors | 2020 | 2019 |
|---|---|---|---|
| Prepaid expense | 3000 | 3000 | |
| Trade Debtors | 10464 | 0 | |
| Prepayments | 75 | 0 | |
| Gift Aid | - |
500 | |
| _____ | ____ | ||
| 13539 | 3500 |
The prepaid expense represents a security deposit paid under a lease which expires in June 2022.
| 13. | Creditors | 2020 | 2019 |
|---|---|---|---|
| Creditors | 1081 | 87 | |
| Accruals | 1177 | 200 | |
| Social security | 545 | ||
| ───── | ──── | ||
| 2803 | 287 |
| 14. | Movement in fund | Balance as at | Balance as at | ||
|---|---|---|---|---|---|
| 1 Jan 2020 | Income | Expenditure | 31 Dec 2020 | ||
| Unrestricted | 38207 | 60946 | 61516 | 37637 | |
| Restricted | 438 | 9884 | 1874 | 8448 | |
| ______ | ______ | ______ | _____ | ||
| 38645 | 70830 | 63390 | 46085 |
15. Related parties
No transactions with related parties were undertaken such as are required to be disclosed under Financial Reporting Standard 102.
16. Capital commitments
There were no capital commitments contracted for at 31 December 2020 (2019: £nil).
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