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2022-12-31-accounts

ANNUAL REPORT AND FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31ST DECEMBER 2022

THE AUTISM TRUST LTD

(COMPANY LIMITED BY GUARANTEE) CHARITY REGISTRATION NUMBER 1117657 COMPANY REGISTRATION NUMBER 05965790

Independent Examiners Ltd

Unit 2

The Broadbridge Business Centre Delling Lane Bosham PO18 8NF

THE AUTISM TRUST LTD (COMPANY LIMITED BY GUARANTEE) CONTENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST DECEMBER 2022

Page
Legal and Administrative Information 3
Directors' Report 4 to 7
Independent Examiner's Report on the Accounts 8
Statement of Financial Activities 9
Balance Sheet 10
Notes to the Accounts 11 to 19

THE AUTISM TRUST LTD (COMPANY LIMITED BY GUARANTEE) LEGAL AND ADMINISTRATIVE INFORMATION

CHARITY NUMBER

1117657

COMPANY REGISTRATION NUMBER 05965790

START OF FINANCIAL YEAR 01 January 2022 END OF FINANCIAL YEAR 31 December 2022 DIRECTORS AT 31 DECEMBER 2022 Polly Tommey (Chair) Allison Edwards Fiona Ringwood Simone Lanham Maureen Wilson

The existing trustees appoint any new trustees following the provisions laid out in the Charity's governing instrument.

GOVERNING INSTRUMENT

Memorandum and Articles of Association incorporated 13 October 2006

OBJECTS

To promote and protect the physical and mental health of adults on the autistic spectrum through the provision of support, education and practical advice and the creation and operation of high quality residential care environments.

CORRESPONDENCE ADDRESS 12a-18a Princess Way Camberley Surrey GU15 3SP PRIMARY BANKERS HSBC plc 69 Pall Mall London SW1Y 5EY INDEPENDENT EXAMINER Donna Leppitt Independent Examiners Ltd Unit 2 The Broadridge Business Centre Delling Lane Bosham PO18 8NF

3

THE AUTISM TRUST LTD (COMPANY LIMITED BY GUARANTEE) DIRECTORS' REPORT FOR THE YEAR ENDED 31ST DECEMBER 2022

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:

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.

Objectives and Principal Activities

The Autism Trust helps young autistic adults to become independent and live a fulfilled life by providing training and work experience to build a better future for them.

4

THE AUTISM TRUST LTD (COMPANY LIMITED BY GUARANTEE) DIRECTORS' REPORT (continued) FOR THE YEAR ENDED 31ST DECEMBER 2022

Objectives and Principal Activities (continued)

Currently only 6% 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 and 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 autistic individuals. 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.

We would like to thank all our staff, volunteers and donors and funding organisations for all their generous support during 2022.

The Autism Trust – Building Better Futures

Financial review

There has been slight decrease in the surplus of funds at the end of 2022: (£3147) (2021: £7658). The Focus courses are proving very popular especially with service users who were not ready to return to face to face learning as the courses can be accessed online. Donations and fundraising income were reduced during 2022 with the general public feeling the financial pressures of the ongoing cost of living crisis. This also impacted on shop sales.

The competition for grant income has continued to impact our attempts to secure funding in this area. Despite several bids we have found it difficult to secure funding, especially for core costs. We have projects planned for 2023 and we shall be looking to increase our grant bid efforts in order to secure funding for these. We have managed to engage new service users for 2023 to complete Focus courses and work experience which will increase income in this area.

5

THE AUTISM TRUST LTD (COMPANY LIMITED BY GUARANTEE) DIRECTORS' REPORT (continued) FOR THE YEAR ENDED 31ST DECEMBER 2022

Financial review (continued)

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 2023 and beyond will be on increasing the number of training programmes offered to young autistic adults as well as increasing fundraising activities and maintaining a continued tight control on expenses.

Going concern

The management team continued to operate in 2022 with a tighter expenditure budget and continued efforts to generate new funds. 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 together with exploring additional corporate donations 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 continue 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 autistic people to 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 was especially useful during lockdown.

6

THE AUTISM TRUST LTD {COMPANY LIMrrED BY GuARA1￿EE} DIREcfoRS' REPORT {contlnued) FOR THE YEAR ENDED 31sr DECEMBER 2022 D1￿Ctor&, Responglbllltleg statanent ￿ D￿￿5. Respcnsblle5". The Charities Act and the Cc¥npans Act requre the d￿￿torS to prepare ffinancid statement5 for each ffftancial year which gwe a true and far VI￿ Lf the state r the crynP￿y at the end rfthe financial year and of the 5urplvs or ( the chrty. In preparng th¢w stat￿n￿ts the drKtws are req4Jryl to :_ a) select suitabk accryJntJng pcEs then 4pty them C￿$￿tent￿. bl make jvdgemwts estin&e5 that we r6)sc￿ab￿ prudent: c) prepare the financ￿1 Sta￿￿ents on the 9￿9 C￿C￿n basis Unl￿￿ t 15 inappn¥ne to presume that wil c(￿tfftue in business. d) State whether applr&)È ￿(xIn[Ing st￿￿ardS and StateM￿t$ ( ￿l￿￿mend￿l pr¥tice have been subjKt to any matpJ4?I d￿artureS disck6￿1 and the St&￿n￿t$. The DI￿tOrS are 0 r&PL￿5￿?￿ mantaining ￿lequate xc(xJntng recLr(Is whrh d[sC￿e with reasLknab curKy & any tThe the fmanck31 pa51th￿ of the ccffip￿y and whrh are suffri￿t to shcw expbin the companys trans￿tIc￿lS emabk thwn to ensure that the fknanckt St&em￿t$ compty ¥￿th the Companie5 Art 2006 and ccmpty with reau#￿S maje undw the Act. are 0 re5pcfjSlb￿ for safeguarding the assets of the company hence for tskyig reasrM&y￿ steps ts the preventkn and detect)n c fraud and other irreguL3nties. The DI￿torS are atso re5pcnsble ftf the (f the D￿t￿s. repcrt. and the responsiJWcy rA the independent examifter in relattin to the DTectcYs' repLYt is to exaninng the rep(rt a)SLtring that c¥) the face cl the report there are no ineC￿s￿tencieS the frjures di5ck6aJ in the frtancia statements. These account5 have been prq>ared wh ￿c￿dan￿ with the 74)plvbk to comp￿leS subj&t to the smal companRs rejime. l approve the attach&l st&emvJit (* I￿￿c￿ KtfvtiE5 bthce Sheet and cmlkni that I made availab all inforniatw n&e5s¥y tr its -q-1023 Approved by the Dr&t(xs thÉ...................................................... Siqned ￿ their beha￿ by DitrT.......... .. .... Prlnt Nam&..........

THE AUTISM TRUST LTD (COMPANY LIMITED BY GUARANTEE) INDEPENDENT EXAMINER’S REPORT ON THE ACCOUNTS FOR THE YEAR ENDED 31ST DECEMBER 2022

I report to the Trustees on my examination of the financial statements of The Autism Trust Ltd for the year ended 31st December 2022.

Responsibilities and basis of report

As the Trustees of the charity (and also its directors for the purposes of company law) you are responsible for the preparation of the financial statements in accordance with the requirements of the Companies Act 2006 (the 2006 Act).

Having satisfied myself that the financial statements of the charity 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 the charity’s financial statements carried out under section 145 of the Charities Act 2011 (the 2011 Act). In carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5) (b) of the 2011 Act.

Independent examiner's statement

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 financial statements to be reached.

Donna Leppitt Independent Examiners Ltd Unit 2 The Broadridge Business Centre Delling Lane Bosham PO18 8NF Date: 29th September 2023

8

THE AUTISM TRUST LTD (COMPANY LIMITED BY GUARANTEE) STATEMENT OF FINANCIAL ACTIVITIES

FOR THE YEAR ENDED 31ST DECEMBER 2022

Incorporating Income & Expenditure Account
Notes
INCOMING RESOURCES
Donations & Grants
3a
Investment Income
3b
Other Trading activities
3c
TOTAL INCOMING RESOURCES
EXPENDITURE ON:
Charitable Activities
4a
Raising Funds
4b
NET INCOMING/(OUTGOING) RESOURCES
Total Funds Brought Forward
TOTAL FUNDS CARRIED FORWARD
OTHER TRADING ACTIVITIES
TOTAL RESOURCES EXPENDED
TRANSFERS BETWEEN FUNDS
NET MOVEMENT IN FUNDS
RECONCILIATION OF FUNDS:		 Unrestricted
Restricted
Total
Total
Funds
Funds
2022
2021
£
£
£
£
5,816
-
5,816
18,377
81
-
81
3
36,434
-
36,434
48,811
42,331
-
42,331
67,191
44,837
478
45,315
59,264
163
-
163
269
45,000
478
45,478
59,533
(2,669)
(478)
(3,147)
7,658
-
-
-
-
(2,669)
(478)
(3,147)
7,658
41,609
12,134
53,743
46,085
38,940
11,656
50,596
53,743

All of the Charity's operations are classed as continuing operations.

The notes form part of these financial statements, found on pages 11 to 19

9

THE AUTISM TRusf LTD (COIPANY U141TED BY GUARArirEE) BALANCE SHEET AS AT 31 DECEMBER 2022 UnrestrKted Restrtted Fund Fund Total Total 31-Dec-22 31-D¥•21 Flxed Amets Tanglbk Ft<ed Assets Nrta5 1,252 Debt￿5 & ￿epaYmeTrts StL￿k Cash at b￿k and kn hand 5.568 2893 31.318 5,568 2.893 42,974 3,092 2893 48,022 11.656 Total CunErt Assets 51 c￿lItor8. amwnts falkng due h) ss thèn l year I￿59 1.859 1,517 NET CURRENT ASSErs 37.920 11.656 49,576 52,491 TOTAL ASSEts ￿sS current r&it(es 53,743 Chpdltors: amwnts fg due kn m(e than I io FUNDS OF THE CNARrrY General Funds Re5trrcted fund5 38.940 38,940 11,656 41,609 12,134 11,656 TOTAL FUNDS Forthe year eThled 3tst I)e￿nber 2021 The Directors are sat￿fied the charltab ccThpany ￿tIt￿ to exempttt￿ fr(￿Tr the wurynent to cbtain an under settkjn 477 of the comp￿￿5 Act 2006 reL3ting to sm¥1 Cc￿panES. The members have not requlr&l the Cl￿panY to obtain an audit the yw ￿ qUeStK￿ ￿ ￿cCfd￿ce ¥￿th s&tK)n 476 ¢Athe CLrfnpans Art. However, in acc(rd￿ce ￿ryth 145 cfjthe a)èrts Att 2011. the have beem ex￿nin￿l by an Independwt Examther wh(6e rep¢Jt appe5 the Nrte5 to the FM￿¢111 StateM￿t5. The Direct(￿($) &knOY￿1ge thor resp￿$1)￿ fcr c(¥nptywig wth the r8]uements rfthe CompanÈs Act 2006 wrch resp￿￿ to acctyJfiti1g the c¢ ￿C￿ftts. The accwnts have been prep¥oJ li v4th the pr(w15K￿S in Pat 15 cfjthe cc¥np￿￿ Act 2006 appI￿ab￿ to C(xnPan￿ Subj￿ to the small ccrnpan￿ r8Jtrne and wth FRS102 SORP. The directors ￿knOw￿￿9e thw re5pcnsbilty ts ￿SurIng that the company Ws &Cl￿nt￿l9 records wh￿h cLwnpty wth s£￿t￿S 386 of the kn 2006 and ts prepwkng f￿￿Ck[ st￿ents gwe a true and fair ew d the state of affa￿ (Ithe CLYnpany as * the end ( the f￿anC￿ year and cl ￿5 prcfit and kn55 fcf the flnanCI￿ year kn accordance v41th the r￿U￿n￿t r< 394 395 and rth￿wse ccynply with the re4u1rem￿ts d the cL￿pan￿$ Act 2006 rding to ￿C￿nts. so as appkabfe to the ccmpany. Approved by the Dr￿ttr5 ryh th&........... a9-q-1025................................................... .................... Slgned on thetr behaw by Dtrtttcf........ Print Name.. Crynpany Re9iStrtkn Numbtr . 05965790 io

THE AUTISM TRUST LTD (COMPANY LIMITED BY GUARANTEE) NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31ST DECEMBER 2022

1. ACCOUNTING POLICIES

The principal accounting policies are summarised below. The accounting policies have been applied consistently throughout the year.

Basis of preparation:

The financial statements have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant notes. 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 (FRS102) (effective 1 January 2015) - (Charities SORP - FRS102) and the Charities Act 2011.

The Charity meets the definition of a public benefit entity under FRS102. Assets and liabilities are initially recognised at historical cost unless otherwise stated in the relevant accounting policy notes.

Assessment of Going Concern

Preparation of the accounts is on a going concern basis. The trustees consider that there are no material uncertainties about the Charity's ability to continue as a going concern.

Recognition of Incoming Resources

These are included in the Statement of Financial Activities (SOFA) when:

Incoming Resources with Related expenditure

Where incoming resources have related expenditure (as with fundraising or contract income) the incoming resources and related expenditure are reported gross in the SOFA.

Grants and Donations

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

Tax Reclaims on Donations and Gifts

Incoming resources from tax reclaims are included in the SOFA at the same time as the gift to which they relate.

Taxation

The charity is exempt from tax on its charitable activities.

Legal Status of the Charity

The charity is a company limited by guarantee and has no share capital. In the event of the charity being wound up, the liability in respect of the guarantee is limited to £1 per member of the charity.

Gifts in Kind

Gifts in kind are accounted for at a reasonable estimate of their value to the charity or the amount actually realised. Gifts in kind for sale or distribution are included in the accounts as gifts only when sold or distributed by the charity. Gifts in kind for use by the charity are included in the SOFA as income receivable.

Volunteer Help

The value of any voluntary help received is not included in the accounts and is described in the Directors' annual report if applicable.

Donated Services and Facilities

These are only included in incoming resources (with an equivalent amount in resources expended) where the benefit to the charity is reasonably quantifiable, measurable and material. The value placed on these resources is the estimated value to the charity of the service or facility received.

This page does not form part of the statutory financial statements

11

THE AUTISM TRUST LTD (COMPANY LIMITED BY GUARANTEE) NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31ST DECEMBER 2022

1. ACCOUNTING POLICIES (continued)

Expenditure and Liabilities

Liability Recognition

Liabilities are recognised as soon as there is a legal or constructive obligation committing the charity to pay out

Governance Costs

Include costs of the preparation and examination of statutory accounts, the costs of the trustees meetings and cost of any legal advise to trustees on governance or constitutional matters.

Grants with Performance Conditions

Where the charity gives a grant with conditions for its payment being a specific level of service or output to be provided, such grants are only recognised in the SOFA once the recipient of the grant has provided the specified

Grants Payable without Performance Conditions

These are only recognised in the accounts when a commitment has been made and there are no conditions to be met relating to a grant which remain in control of the charity.

Pensions

Pension contributions are charged to the Statement of Financial Activities as they become payable.

Fund Accounting

The unrestricted funds can be spent on any activity within the charity’s overall objectives. Any restricted funds (see note 5) are to be spent on more specific uses.

Fixed Assets

Fixed Assets are capitalised if they can be used for more than one year and cost at least £1,500. They are valued at cost or, if gifted, at the value to the charity on receipt.

Depreciation Expense

Depreciation is calculated at a 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.
Fixtures & Fittings 25% per annum on a straight line basis.

There has been no change to the accounting polices (Variation rules and methods of accounting) since last year.

This page does not form part of the statutory financial statements

12

THE AUTISM TRUST LTD (COMPANY LIMITED BY GUARANTEE) NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31ST DECEMBER 2022

2. TANGIBLE FIXED ASSETS

Additions
Cost
At 1 January 2022
At 31 December 2022
Accumulated Depreciation
At 1 January 2022
Charge for the Year
At 31 December 2022
Net Book Value
At 31 December 2022
At 1 January 2022		 Computer
Equipment
Fixtures &
Fittings
£
£
8,990
895
478
-
9,468
895
8,178
455
507
203
8,685
659
783
236
812
440		 2022
£
9,885
478
10,363
8,633
710
9,344
1,020
1,252

The annual commitments under non-cancelling operating leases and capital commitments are as follows:

31st December 2022 : None 31st December 2021 : None

This page does not form part of the statutory financial statements

13

THE AUTISM TRUST LTD (COMPANY LIMITED BY GUARANTEE) NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31ST DECEMBER 2022

3. INCOMING RESOURCES

3. INCOMING RESOURCES
Note
c) Other Trading Activities
a) Donations and grants
Donations/fundraising
Grants
b) Investment Income
Bank interest
Shops sales/training
PA Income		 Unrestricted
Restricted
Total
Total
Funds
Funds
2022
2021
£
£
£
£
5,816
-
5,816
4,303
-
-
-
14,074
5,816
-
5,816
18,377
81
-
81
3
81
-
81
3
31,608
-
31,608
40,621
4,825
-
4,825
8,190
36,434
-
36,434
48,811

This page does not form part of the statutory financial statements

14

THE AUTISM TRUST LTD

(COMPANY LIMITED BY GUARANTEE) NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31ST DECEMBER 2022

4. RESOURCES EXPENDED

Note
b) Cost of Generating Funds
Direct costs:-
Fundraising expenditure
a) Charitable Activities
Direct costs:-
ASDAN Qualification
Shop Expenses
Online donations service fees
Support Costs:-
Staff costs
Web Maintenance
Building costs
Depreciation
Office general costs
Bank charges
Sundry expenses
Bad debt write off
Governance costs:-
Independent Examiner Fee
Legal & Professional fees		 Unrestricted
Restricted
Total
Total
Funds
Funds
2022
2021
£
£
£
£
683
-
683
2,715
1,062
-
1,062
1,028
30,319
-
30,319
43,681
-
-
-
320
6,820
-
6,820
7,217
710
-
710
690
2,836
478
3,314
2,976
100
-
100
240
880
-
880
-
100
-
100
-
216
-
216
-
996
-
996
300
115
-
115
97
44,837
478
45,315
59,264
163
-
163
269
163
-
163
269

This page does not form part of the statutory financial statements

15

THE AUTISM TRUST LTD (COMPANY LIMITED BY GUARANTEE) NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31ST DECEMBER 2022

5. RESTRICTED FUNDS

CURRENT FINANCIAL YEAR

Balance Gains & Balance
01-Jan-22 Income Expenditure (Losses) Transfer 31-Dec-22
£ £ £ £ £
Restricted Funds 12,134 - (478) - - 11,656
12,134 - (478) - - 11,656
PREVIOUS FINANCIAL YEAR
Balance Gains & Balance
01-Jan-21 Income Expenditure (Losses) Transfer 31-Dec-21
£ £ £ £ £
Restricted Funds 9,884 2,500 (250) - - 12,134
9,884 2,500 (250) - - 12,134

The Restricted Funds are wholly represented by the Charity's cash reserves and are to be expended as specified above.

This page does not form part of the statutory financial statements

16

THE AUTISM TRUST LTD (COMPANY LIMITED BY GUARANTEE) NOTES TO THE ACCOUNTS (continued) FOR THE YEAR ENDED 31ST DECEMBER 2022

6. INVESTMENTS

The Charity held no investment assets during this or the previous financial period.

7. CASH AT BANK AND IN HAND

7. CASH AT BANK AND IN HAND
8. DEBTORS AND PREPAYMENTS
Prepayment
Trade Debtors
Prepaid Expense
HSBC Bank current account
HSBC Business Money Manager Acct
Paypal Account
Petty Cash		 Unrestricted
Restricted
Total
Total
Funds
Funds
31-Dec-22
31-Dec-21
£
£
£
£
3,604
-
3,604
2,222
27,591
11,656
39,247
45,666
101
-
101
101
22
-
22
33
31,318
11,656
42,974
48,022
Unrestricted
Restricted
Total
Total
Funds
Funds
31-Dec-22
31-Dec-21
£
£
£
£
1,618
-
1,618
423
3,000
-
3,000
3,000
950
-
950
(331)
5,568
-
5,568
3,092

The prepaid expense represents a security deposit paid under a lease which expires in June 2023.

9. CREDITORS AND ACCRUALS AMOUNTS FALLING DUE WITHIN ONE YEAR

Artist Payments
Social Security
Independent Examiner's Fee
Creditors		 Unrestricted
Restricted
Total
Total
Funds
Funds
31-Dec-22
31-Dec-21
£
£
£
£
1,314
-
1,314
269
64
-
64
148
(479)
-
(479)
500
960
-
960
600
1,859
-
1,859
1,517

This page does not form part of the statutory financial statements

17

THE AUTISM TRUST LTD (COMPANY LIMITED BY GUARANTEE) NOTES TO THE ACCOUNTS (continued) FOR THE YEAR ENDED 31ST DECEMBER 2022

10. CREDITORS AND ACCRUALS AMOUNTS FALLING DUE IN MORE THAN ONE YEAR

11. STAFF COSTS AND NUMBERS

Gross Wages & Salaries
Employer's National Insurance Costs
Pension Contributions		 TOTAL
2022
£
30,017
-
301
30,319		 TOTAL
2021
£
43,099
-
581
43,680

The charity has 3 (PTE) members of staff (2021 - 3). All employees are part-time and 1 employee left in March 2022.

Charitable Activities 3 3

The Charity operates a PAYE scheme to pay all employed members of staff and no employees received emoluments in excess of £60,000. (2021 - None)

12. DIRECTORS AND OTHER RELATED PARTIES

No material payments were made to directors or any persons connected with them such as as are required to be disclosed under Financial Reporting Standard 102 during this financial period. Two trustees received remuneration during the previous period.

13. RECONCILATION OF MOVEMENT ON CAPITAL AND RESERVES

The Company is Limited by Guarantee (05965790) and it is a charity registered with the Charity Commission (1117657).

It does not have a Share capital and has no income subject to Corporation Tax.

Profit / Deficit for the financial year
Other Recognised Gains
Balance Brought Forward
Closing Funds at 31-Dec-22		 2022
£
(3,147)
-
(3,147)
53,743
50,596		 2021
£
7,658
-
7,658
46,085
53,743

14. CAPITAL COMMITMENTS

There were no capital commitments contracted for at 31 December 2022 (2021:£nil).

This page does not form part of the statutory financial statements

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THE AUTISM TRUST LTD (COMPANY LIMITED BY GUARANTEE) NOTES TO THE ACCOUNTS (continued) FOR THE YEAR ENDED 31ST DECEMBER 2022

15. RISK ASSESSMENT

The Directors actively review the major risks which the charity faces on a regular basis and believe that maintaining the free reserves stated combined with the annual review of the controls over key financial systems carried out on an annual basis will provide sufficient resources in the event of adverse conditions. The Directors have also examined other operational and business risks which they face and confirm that they have established systems to mitigate the significant risks.

16. RESERVES POLICY

The Directors have considered the level of reserves they wish to retain, appropriate to the charity's needs. This is based on the charity's size and the level of financial commitments held. The Directors aim to ensure the charity will be able to continue to fulfil its charitable objectives even if there is a temporary shortfall in income or unexpected expenditure. The Directors will endeavour not to set aside funds unnecessarily.

17. PUBLIC BENEFIT

The Charity acknowledges its requirement to demonstrate clearly that it must have charitable purposes or ‘aims’ that are for the public benefit. Details of how the charity has achieved this are provided in the Directors' report. The Directors confirm that they have paid due regard to the Charity Commission guidance on public benefit before deciding what activities the charity should undertake.

This page does not form part of the statutory financial statements

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