OpenCharities

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

2021-08-31-accounts

Page
Reference and Administrative Details
Report ofthe Chair
Report ofthe Trustees 3-11
Independent
Examiner's		 Report 12
Statement
of Financial		 Activities 13
Balance Sheet
Statement
ofCashflows
Notes to the financial Statements 16-26

Registered office: The Old School
Middle Claydon
Buckingham
Buckinghamshire
MK182ET
Registered company number: 07553552
Registered charity number: 1141868
Trustees: G Wylie (Chair)
L Turkel (Deputy Chair)
G Brogden
P Cresswell
M E Davies
C Long
0 Robarts
N Tumbull (resigned 18th March 2021)
A Rowe (appointed 7th December 2020)
A Stanyer (appointed 6th February 2021)
Company secretary: S Landon
Key management personnel: JWebster
SSweet Rowley		 (Chief Executive
(Chief Executive		 Officer) (until 15th October 2020)
Officer) (appointed 21st June 2021)
C Bulmer (Head of Nursery) (until 31stAugust 2021)
L Gomersall (Head of Childrens Services) (appointed 1st July 2021)
A Simons (Chief Operating Officer)
S Dolder (Fundraising Manager)
S Landon (Finance Manager)

N
»
0		 NOCII
V
CO
CID
0 Ctl		 NOCII
V
CO
CID
0 Ctl		 NOCII
V
CO
CID
0 Ctl		 PI
CD
CD
CD
CA
CI		 PI
CD
CD
CD
CA
CI		 I
I
GI
AC		 Ctt
CD
CACO
CACO
GC		 Ctt
CD
CACO
CACO
GC		 AI
CI		 CA
CI
ct		 IQ
fIA
CI
CI
Ctt tA I
'0
S
0		 N
'0c		 CD
COct		 GI IA
GI		 IA CD
CI		 CC
to
I I CO IA
CD CO f
IO CA
OI
'0
OI
V
I		 N
"0
0
0
»		 D
CO
0
CO		 CU CA
M		 CI
I
I
OD GI
IA
CD		 Ctl O
IACD
IOCD
GI W		 cl
CA
AI		 CA
IA
Ctl
IO
IIDc
O
'0
OI
E		 N
IO.S		 !
0 c-
0™
4( Cu
S
~
IO
e
0		 N»
co
Ctl		 AI
CD
GCI
CD
CD
I
CA
I		 GI
CD
CACI
Ctt
CD
f		 CO
Pl
IA		 CD
f
CA
IA
IA		 CD
CIct		 CI
IA
IA
Gl
I
CA
2
0
CLa
CO
t
IO
IU
E		 V,
ol
GI
Ol »
'0 0. »N
cNUI
CO
0 OD0
ii c e
e '0
os 0S
0 E
OI 0 e
Ecx
0 S
ID8 E»
CDr
CO
OD0 v0
00		 '0
OI
I
N
OI
Ol
Cl»
NS		 Ol
'Zl
Ctt
c0
0 CC
N»
CD Ctl
0 CD
0 CO
»		 CII I
Ctl
Ctt		 IA
I
CD
Ctl
tA		 CD
CD
0
Ctt		 GI
to
Ctl		 O
CD
Ct		 CC
CD
ct		 CC
Ctl
CD
to
IA
CA		 Ctt
xf
CO		 ~0
CI
CI		 Gt
ID
OI
olc0
'0
Ol
OIc
VI
8
OIS
fO
IO
IO 0
S—'Tl
OI
0X		 » OC CO cC .D
'5		 ec
N
VI
C		 Gl
VI
E N
CA c
0
0		 N
s
0
O N E 0
OI
E
P»S
E00c		 IOc0
N
0
«I		 I
ID0
IO
ID0
OI
OIc
Gl
Vl
ESE
0
«I		 IO
c0
Gl
c
0
ID
«&		 tO
ID
0
IO
OI
Gf
IO
r
0
0
44S
E
8		 OI
CO0
OI
Z
N S
c
Ol 0
E A.
E
ID
OI
E ES
0
Cl
44 0
OI c
Hg
c «I		 ID
E00
8
Io		 '0
cSa
IU		 Ol
c
Ol
IO
C
0
N0
O		 D
V
GI
OIr
IO'c s
erO%c
0a
Ol
X
4I
OD Zl
0
IO
S
OL Gl
xr
IU (3		 Ol
E00c
S
4I
t
c
4I
a
sxx
Io
2		 Ol'0c
IL»0c0
IO
0c0VS		 CD
IO
OO
0
N'0c
Io		 '0
IO
0
'0
OIt
IOV
N'0c»
IO0		 »
ID
0
c
CL
Ol
N
OI
0
c
c«		 CO
Ol3
'5
Gl
Gl0
c
IO
Ic
c
ID
E
OI
IO
ul
I-

Autism
E		 arly Support Tru st Limited
Balance Sheet
as at 31stAugust 2021
Note 2021 2021 2021 2020 2020 2020
Unrestricted Restricted Total Unrestricted Restricted Total
Funds Funds Funds Funds Funds Funds
6 6 6
Fixed assets
Tangible fixed assets 12 5,337 5,337 2,440 2,440
Current assets
Debtors 13 44,874 44,874 45,226 45,226
Cash at bank and in hand 179,946 523,765 703,711 220,416 524,735 745,151
224,820 523,765 748,585 265,642 524,735 790,377
Liabilities
Creditors due within one year 14 (77,322) (77,322) (92,239) (92,239)
Net current assets 147,498 523,765 671,263 173,403 524,735 698,138
Net assets 152,835 523,765 676,600 175,843 524,?35 700,578
Funds
Unrestricted
funds		 15 152,835 152,835 175,843 175,843
Restricted funds
-Capital Building Project 15 478,372 478,372 478,372 478,372
- Other 15 45,393 45,393 46,363 46,363
Total charity funds 152,835 523,765 676,600 175,843 524,735 700,578

Note 2021 2020
6
Cash (used)/provided
by operating
activities		 16 (37,739) 80,814
Cash flow from investing activities
Interest income 1,263 3,852
Purchase oftangible
fixed assets		 (4,964)
Cash (expended)/provided by investing activities (3,701) 3,852
(Decrease)/increase
in cash and cash		 equivalents in the year (41,440) 84,666
Cash and cash equivalents at 1st September 2020 745,151 660,485
Cash and cash equivalents at 31stAugust 2021 703,711 745,151

2021f 2020
6
277,032 276,092

2021 2020f
Nursery 184,213 154,881
Outreach 61,857 38,890
246,070 193,771
4 Investment income
2021
E		 2020f
Deposit account interest 1,263 3,852

Analysis ofexpenditure
on charitable		 activities
Numery Outreach Total Total
2021 2021 2021 2020
Direct costs 245,694 89,131 334,825 351,966
Depreciation 2,067 2,067 1,754
Premises costs (see note 6) 38,250 13,605 51,855 38,447
Support costs (see note 6) 100,705 430 101,135 77,471
386,716 103,166 489,882 469,638

Basis of Basis of Support Premises Total Total
apportionment costs costs
2021 2021 2021 2020
F E
Salaries and related costs Allocated on time 85,680 3,225 88,905 67,231
Repairs and upkeep By site 7,139 7,139 3,021
Rent By site 39,485 39,485 31,302
Heat, light, power and rates All Nursery costs 2,006 2,006 2,229
General office Pro rata to staff
full-time equivalents 10,160 10,160 10,269
Governance costs Pro rata to staff
full-time equivalents 5,295 5,295 1,866
101,135 51,855 152,990 115,918
Net expenditure forthe year
2021 2020
6
Net expenditure is stated after charging:
Depreciation —owned assets 2,067 1,754
Examiner's remuneration:
Independent examiner's fee 1,436 1,422

2021 2020
E
Wages and salaries 371,496 383,818
Social security costs 26,427 28,451
Pension costs 34,339 35,697
432,262 447,966

2021 2020
Number Number
Nursery 8.9 9.0
Outreach 1.8 2.6
Fundraising 1.6 1.4
Administration 2.5 1.5
14.8 14.5

12 Fixed assets
Fixtures Computer Total
and equipment
fittings
F
Cost
At 1stSeptember 2020
Additions
Disposals		 7,000
4,964
(351)		 11,795
(5,803)		 18,795
4,964
(6,154)
At 31stAugust 2021 11,613 5,992 17,605
Depreciation
At 1stSeptember 2020
Charge for the year
Eliminated
on disposal		 6,999
913
(351)		 9,356
1,154
(5,803)		 16,355
2,067
(6,154)
At 31stAugust 2021 7,561 4,707 12,268
Net book value
At 31stAugust 2021 4,052 1,285 5,337
At 31st August 2020 2,439 2,440
13 Debtors
2021f 2020
Trade debtors
Prepayments
and accrued income		 30,641
14,233		 32,256
12,970
44,874 45,226
14 Creditors: amounts falling due within one year
2021 2020
6
Trade creditors
Taxation and social security
Deferred income
Other creditors		 2,123
9,870
56,163
9,166		 2,460
1,382
79,168
9,229
77,322 92,239

Analysis ofcharitable
funds
2020/21		 Analysis ofcharitable
funds
2020/21		 Analysis ofcharitable
funds
2020/21		 Analysis ofcharitable
funds
2020/21
Analysis of movements
in unrestricted		 funds
At 1/9/20 Net At 31/8/21
movement
E
Unrestricted
funds
General funds 175,843 (23,008) 152,835
Restricted funds 524,735 (970) 523,765
Totalfunds 700,578 (23,978) 676,600
Incoming Resources
resources expended
At 1/9/20f At 31/8/21
General funds 175,843 304,840 (327,848) 152,835
Resb icted funds
Carrington
Chadtable
Trust		 —Building Project 478,372 478,372
The Barbara Ward Children's Foundation 7,000 (7,000)
BBCChildren
in Need		 5,000 30,600 (27,950) 7,650
The Boshier-Hinton
Foundation		 300 (75) 225
Buckinghamshire
Council		 2,500 (1,250) 1,250
CAF Resilience Fund 11,505 (11,505)
The D'Oyly Carte Charitable Trust 3,000 (1,500) 1,500
Didymus
CIO		 3,452 3,452
The Edward
Gostling Foundation		 - Learning Support 4,884 4,884
The Edward Gostling Foundation —Head of Nursery 5,000 (5,000)
Garfield Weston Foundation 25,000 (25,000)
Guy Brogden 989 (989)
ICAN —Communications
Consortium		 Grant Programme 16,093 (16,093)
The Julia and Hans Rausing Trust 63,000 (63,000)
Leeds Building Society Foundation 600 600
Milton Keynes Community Foundation 429 (429)
The National
Lottery Awards		 for All 10,000 10,000
National
Lottery Community		 Fund 8,598 (8,598)
The Paul Foundation 10,500 7,500 (13,625) 4,375
The Rayne Foundation 11,665 15,000 (20,000) 6,665
The Rothschild
Foundation		 —Speech and language 5,000 (5,000)
The Rothschild
Foundation		 —Early intervention 10,000 (6,666) 3,334
The Shanley
Foundation		 2,500 (1,042) 1,458
Vale ofAylesbury
Housing		 Trust —Thriving Communities 10,000 (10,000)
524,735 223,752 (224,722) 523,765
700,578 528,592 (552,570) 676,600

At 1/9/1 9 Net At 31/8/20
movement
E
Unrestricted
funds
General funds 188,599 (12,756) 175,843
Restricted funds 515,462 9,273 524,735
Totalfunds 704,061 (3,483) 700,578
Incoming Resources
resources expended
At 1/9/19 At 31/8/20
E E
General funds 188,599 338,475 (351,231) 175,843
Restricted funds
Carrington
Charitable
Trust		 —Building Project 478,372 478,372
The Peter Harrison
Foundation
The Chartered
Accountants
Livery		 Fund 7,146 5,000 (7,146)
(5,000)
Vale ofAylesbury
Housing
Trust - Thriving
D M Thomas Foundation
for Young People
Heart of Bucks Community
Foundation		 Communities 5,833
1,318		 10,000
5,000		 (5,833)
(1,318)
(5,000)		 10,000
Heart of Bucks Community
Foundation
The Eranda
Rothschild
Foundation
The Rothschild
Foundation
BBCChildren
in Need		 Rectory Homes 3,920 5,000
10,000
5,000
35,000		 (5,000)
(10,000)
(5,000)
(33,920)		 5,000
D'Oyly Carte
The Paul Foundation		 1,333
15,000		 18,000 (1,333)
(22,500)		 10,500
Rotary International
Global		 Grant Award 16,725 (16,725)
Rotary Buckingham
District Fund
Ernest Hecht Charitable
Trust
Rotary Club ofWinslow:
Himalayan		 Sponsored Walk 2,540 700
4,728		 (700)
(2,540)
(4,728)
The Shanley
Foundation
The Garfield Weston Foundation		 2,000
25,000		 (2,000)
(25,000)
Buckinghamshire
County Council
The Rayne Foundation		 5,000
20,000		 (5,000)
(8,335)		 11,665
Milton Keynes Community
Charities
Aid Foundation		 Foundation 3,000
5,000		 (3,000)
(5,000)
Sylvia Adams Charitable
Trust		 3,000 (3,000)
National
Lottery Community		 Fund 8,598 8,598
Leeds Building Society Foundation 600 600
515,462 187,351 (178,078) 524,735
704,061 525,826 (529,309) 700,578

Name offund Descri
tion, nature and
ur ose ofthe fund
General
fund		 The 'free reserves'
after allowin
for all desi
nated funds
Restricted funds
The Carrin
ton Charitable
Trust		 Forthe develo
ment ofa new site
The Barbara Ward Children'
Foundation		 s Towards
the salary
cost of the Speech
and
Language
s ecialist nurse		 Therapist at the
BBCChildren
in Need		 Towards
specialist teaching
and therapy
to children
aged		 2-5 with autism
and communication
roblems
The Boshier-Hinton
Foundation		 Towards the
revision ofmusical
instruments
Buckin
hamshire
Council		 Extended
rant a reement to su
ort a s ecialist teacher		 at the nurse
CAF Resilience Fund Towards
online
Home
Support
for children
with
autism		 and their families
durin
COVID
The D'0
I
Carte Charitable		 Trust Towards the sala
costs ofa s ecialist teacher
Didymus
CIO		 Towards the provision ofmusic sessions at nursery
The Edward Gostling Foundation-
Learnin
Su
ort Assistants		 Towards the salary cost for Learning
Support Assistants
The Edward Gostling Foundation—
Head of Nurse		 Towards the salary cost ofthe Head of Nursery
The Garfield Weston Foundation Towards
early
intervention
education
for children
with		 autism and other
communication
difficulties
Gu
Bro den		 Forthe
revision ofasense
room at the nurse
ICAN —Communications
Consortium
Grants Pro ramme		 Toward the creation
and provision
of sensory
story telling
corn
lex issues includin
autism		 for children with
The Julia and Hans Rausin Trust Towards core costs and overheads
Leeds Buildin
Socie
Foundation		 For the
urchase ofa new
ro'ector
Milton Keynes Community
Foundation		 To fund
a pilot scheme
in
Milton
Keynes
for parent
support
families
with a child with autism.		 groups for
The National
Lottery Awards		 for All Towards
the provision
of outreach
services
for children		 with autism and
other communication
difficulties
National
Lotte
Communi		 Fund Delive
oftrainin
webinars
to families with
oun
children		 with autism
The Paul Foundation Towards the delivery
and development,
promotion
and advertising
and famil
webinars
ro ramme		 ofparent
The Rayne Foundation Towards
expansion
of Autism
Early
Support
Services		 for children with
autism and other communication
difficulties
Rothschild
Foundation —Speech and
lan
ua eThera		 Towards the provision
ofSpeech and Language
Therapy
Rothschild
Foundation —Early
intervention		 Core costs to enable
the provision
of early
intervention
children
and families
with autism		 and support for
The Shanl
Foundation		 Towards the
revision ofsense
sessions at s ecialist nurse
Vale ofAylesbury
Housing
Trust
Thrivin
Communities		 To provide
family
support
groups
and parent
liaison
to
children
with autism and other communication
difficulties		 parents of young

2021 2020
8 6
Net movement
in funds		 (23,978) (3,483)
Add back depreciation charge 2,067 1,754
Deduct interest income shown in investing activities (1,263) (3,852)
Decrease
in debtors		 352 30,648
(Decrease)/increase
in		 creditors (14,917) 55,747
Net cash used in operating
activities		 (37,739) 80,814

2021
6		 2020f
Not later than one year 33,840 34,444
Later than one but not later than five years 54,167 85,166
88,007 119,610

2021 2021 2021 2020
INCOMING RESOURCES Unrestricted Restrictedf Total
8		 Totalf
Donations
Fundraising
income
Restricted
fundraising		 53,280 223,752 53,280
223,752		 89,341
186,751
53,280 223,752 277,032 276,092
Income from charitable activities
Nursery
Outreach		 184,213
61,857		 184,213
61,857		 154,881
38,890
246,070 246,070 193,771
Income from investments
Deposit account income 1,263 1,263 3,852
Other incoming
resources
CJRS funding
Employer's
National		 Insurance 227
4,000		 227
4,000		 48,111
4,000
Total incoming
resources		 304,840 223,752 528,592 525,826
RESOURCES EXPENDED
Fundraising
costs
Fundraising
costs
Fundraising
salary
Social security
Pensions
Bank charges
Professional
fees		 1,160
31,582
2,783
3,793
2,008
21,362		 1,160
31,582
2,783
3,793
2,008
21,362		 5,574
41,664
3,350
4,300
783
4,000
62,688 62,688 59,671
Charitable
activities
Nursery
Nursery wages
Social security
Pensions
Sundries		 129,802
8,123
10,980
520		 78,572
5,427
7,397		 208,374
13,550
18,377
520		 197,782
13,661
18,619
912
Books/materials
etc
Minor equipment		 207
23		 3,064 3,271
23		 1,911
120
Staff training
Safeguarding
fees
Travel &subsistence		 1,045
534		 1,045
534		 334
269
338
Depreciation 2,067 2,067 1,754
Outreach 153,301 94,460 247,761 235,700
Outreach wages
Souel secunty
Pensions
Conference costs
Resources
Staff training
Travel &subsistence
Marketing
Training
booking charges
Subscriptions
Sundry costs		 16,251
2,685
2,558
5,214		 49,636
3,573
3,895
182
985
2,130
1,451
268
41
262		 65,887
6,258
6,453
182
985
2,130
6,665
268
41
262		 88,104
6,342
6,913
8,364
1,211
1,506
1,674
1,133
514
2,192
67
26,708 62,423 89,131 118,020
Total charitable
activities		 cost 180,009 156,883 336,892 353,720

2021 2021 2021 2020
Unrestricted Restricted Total Total
Premises costs
Wages
Grounds
upkeep etc.
Cleaning
and other consumables		 3,225
1,760
693		 3,225
1,760
693		 1,895
1,802
898
Repairs and renewals 4,686 4,686 321
Rent
Rates and water		 22,485
640		 17,000 39,485
640		 31,302
336
Broadband 153
Heat and light 1,366 1,366 1,740
34,855 17,000 51,855 38,447
Support Costs
Administration
Wages
Social security
Pensions
Other operating
leases		 20,124
1,017		 42,304
3,835
4,700		 62,428
3,835
5,717		 54,367
5,104
5,865
352
Insurance
Telephone
and IT
Printing
and stationeiy
Sundries		 1,658
4,574
1,635
937		 1,658
4,574
1,635
937		 1,836
4,494
1,746
210
Software
Postage		 1,191
8		 1,191
8		 1,014
40
Recruitment 13,700 13,700 335
Minor equipment 157 157 242
Charity management
and admin		 45,001 50,839 95,840 75,605
Trustee
indemnity
insurance		 676 676 334
Sundry governance
costs
Accountancy
fee
Cost ofname change		 150
1,436
3,033		 150
1,436
3,033		 110
1,422
5,295 5,295 1,866
Total resources expended 327,848 224,722 552,570 529,309
ttet (expenditure)/income (23,008) (970) (23,978) (3,483)