COMPANY REGISTRATION NUMBER: 08262460 CHARITY REGISTRATION NUMBER.. 1149624 Cheshire Autism Prartical Support Ltd Company Limited by Guarantee Unaudited Financial Statements 31 December 2021 ACCOUNTANTS247 UMITED Unit4. Whitworth Court Runcorn Cheshire WA7 IWA UK "A8DKUZR7* 2910912022 COMPANIES HOIJSE
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Cheshire Autism Practical Support Ltd Company Limited by Guarantee Financial Statements Year ended 31 December 2021 Page Trustees, annual report lincorporatingthe direttorfs report) Independent examinerfs report to the trustees Statement of financial activities (including income and expenditure account) Statement of f inancial position Statement of cash flows io Notes to the financial statements li
Cheshire Autism Practical Support Ltd Company Limited by Guarantee Trustees. Annual Report (Incorporating the Directorfs Report) ' Year ended 31 December 2021 The trustees, who are also the directors for the purposes of company law, present their report and the unaudited financial statements of the charity for the year ended 31 December 2021. Reference and administrative detai15 Re8iStered Charity name Charity registration number Company registration number Principle office and registered office Cheshire Autism Practical Support Ltd 1149624 082624 ChAPSAutismArk Yanvoods Arm Navigation Road Northwich England CW8 IBE The trustee5 Leona Sasse JoanneThomas James Eager Trustees resigned Ewa Lacey Francesca Manca Janka Hughes Francesca Manca Laura Martinez 1211012021 2410912021 2110912021 2410912021 0911212021 Chairperson Joanne Thomas A¢countants Accountants247 Ltd Unit 4. Whitworth Court Runcom Cheshire WA7 IWA UK
Cheshire Autism Practical Support Ltd Company Limited by Guarantee Trustees. Annual Report (Incorporating the Directorfs Report) Year ended 31 December 2021 Irontthuedl Structure. governance and management ChAPS (also known as Cheshire Aut15m Practical Support Ltd) is a charitable company limited by guarantee. It is governed by the Memorandum and Articles of Association dated 22 Ottober 2012 as amended by special resolution dated 11 June 2013. Methods of recruiting and appointing new trustees The trustees of the charity, who are also the directors of the company are recruited base(J on skill gaps identified by the existing trustees. They are formally appointed at the Annual General Meeting. New trustee5 undergo an induction meeting with the Chairper50n and Managing Director Jo Garner to brief them on the charity and the context within which it operates and their leEal obligations under charity law. Organisational structure The trustees are responsible for the overall governance of the charity with day to day operations. The trustees govern the charity by means of a committee. The committee must consist of a minimum three officers- the Chairperson, and two other trustees. Officers for these posts may stay in office indefinitely. if elected. and if they so desire. Elections will take place at the Annual General Meetin8. ChAPS hold AGMS annually. with no more than IS rnonths between ffleeting5. One month's notice will be given for an AGM. All trustees give of their time freely. and no remuneration wa5 paid in the period. Charity status On 31 December 2012 ChAPS Cheshire Aspergers Parents Support (Charity number 1139460} transferred its net assets to Cheshire Autism Practical Support Ltd, a company limited by guarantee, which was incorporated on 22 Ottober 2012. The company established charitable status on 6 November 2012. Related parties During the period there were no transactions with related partie5. ReseNes Policy The charitws policy is to maintain a level of reserves 5ufFicient for a 3-month period of service provision.
Cheshire Autism Practical Support Ltd Company Limited by Guarantee Trustees, Annual Report (Incorporating the Directorfs Report) Year ended 31 December 2021 Imntinuedl Oblertlves and actlvlties ChAPS' objective is to promote ènd protect the physical and mental health of people who have an Autism Spectrum Condition. whether diagnosed or not. They as5i5t their families and carer5 in Cheshire through the provision of support, education and practical advice. Delivery of public benefit The trustees have considered how the planned activities will contribute to the overall aims and objectives they have set, these in turn relaying how benefit is provided to the public. ' strateglc report The following sections for achievements and performance and financial review form the strate8lC report of the charity. hievements and perf0mnCe The continuation during this past year of the COVID pandemic with it's ever changing levels of restrictions has remained difficult for many charities and our staff. volunteers and members have found this to be true too. We were also extremely unfortunate that our newly acquired autism centre, the Ark, was flooded in january when the adjacent river burst it's banks. An occurrence that had never happened before. it tame as a huge blow as the newly installed industrial kitchen and many other ground floor fixtures and fittings had to be disposed of. Never to be deterred, worked hard to get the Ark refitted and reopened, and it soon became the new home for our key staff to work together in one large office space. It also became a place for us to hold a range of our activities and, with the launch of the Ark Cafe. we were able to provide not only a safe space for our members to gather but also for community groups and member5 of the wider community. The newly fitted sensory room has been a most welcome addition and we are gratefu5 to the Steve Morgan Foundation for the funding to allow u5 to install it. We have a number of community groups that already regularly visit the cafe including VIVO, the Deaf Network and ARFID group. and thi5 is something we are keen to develop further. We also have midwives running antenatal sessions from one of our rooms. and are finding that. post natally. the new mums and babies are enjoying visiting the cafe and using the sensory room. As well as being a wonderful addition for our member5 and the wider community. the Ark cafe is also providing 5UPPOrted employment and volunteering opportunities for adults on the autism spectrum. a much needed service and somethbng we are keen to develop further over time. The gardens surrounding the building have provided further volunteefing opportunities for our members too. Our adult social care model. Learning 4 Lrfe. continues to grow and is now offered in both Halton and Warrington as well as Northwich. We have been fortunate to receive funding from local CCG'S to provide not only Learning 4 Life, but also Independen and Living Skills courses. and Merbtal LIff*•I+
Cheshire Autism Practical Support Ltd Company Limited by Guarantee Trustees, Annual Report (Incorporating the Directorfs Report) Year ended 31 December 2021 (cantinuedl The frequently changing requirements of the pandemic have seen us continue to offer a mix of face-to-face activities alongside support sessions using virtual plarforms. This hybrid offering seems to work well for our members. and we have seen the continued engagement of some of our more difficult to reach teenage and adult member5 which has been incredibly positive. It is our intention to continue to offer virtual se55i0ns as well as face to face ones moving forward as an enhanced service for our member5. The mental health of our members has remained huge important to us as children. young adults and parents alike have struggled to cope with the continued uncertainties of the pandemic. We feel extremely fortunate to be providing commissioned Mental Health Therapy sessions. Our clients report they have been incredibly grateful for this specialised. autism specific provision. The Attention Card and Autism Code Keyring initiative we run in conjunction with Cheshire Police 3nd Merseyside Police celebrated it's 10th anniversary this year and continues to be a valuable resource. Aside from all that we are now able to offer at the Ark, we still routinely run in the region of 90 activities every month for children. young people and adults on the spectrum. and their families. These range from youth clubs. swimmin& pony riding. anti-gravity yoga. animal interaction including equine therapy, soft play se55ions, trampolining. adult meet UP5 and much more. These essential regular activities are supplemented with extra holiday sessions ie. raft building, trips to the theatre, science workshops. picnics in the park. farm visits etc. We are also providing Lego and play Therapy sessions and Mindfulness for children, adults and parents. We continue to work positively and proactively throughout Cheshire with lots of organi5ations including local authorities, the NHS, clinical commissioning groups and other charities to provide more activities, more specialised support and more interventions for the large number of people we support. The 8oard of Trustees continues to meet monthly and is very active leading the charity forwards and ensuring all our governance and official documentation is completed correctly. Huge thanks must go to all the staff and volunteers who help regularly to provide support whether it is at activities or through sponsored or fundraising events. Flnanclal miew At the year-end. unrestricted reserves stood at £32.368 and restricted fvnds were £41.015 a totsl of £73,383.
Cheshire Autism Practical Support Ltd Company Limited by Guarantee Trustees. Annual Report (Incorporating the Dirertorfs Report) (continued) Year ended 31 December 2021 The trustees, annual report and ihe strategic report were approved on 21* september 2022 and 518ned on behalf of the board of trustee5 bv: Joanne Thomas Trustee
Cheshire Autism Practical Support Ltd Company Limited by Guarantee Independent Exarninerfs Report to the Trustees of Cheshire Autism Practical Support Ltd Year ended 31 December 2021 I report on the financial statements for the year ended 31 December 2021, which comprise the Statement of financial activities lincluding income and expenditure accountl, stateTnent of financial position. statement of cash flows and the related notes. Respectlve fesponsibllltles of trustees and examiner The trustees (who are a150 the directors of the company for the purposes of cornpany lawl are responsible for the preparation of the financial statements. The trustees consider that an audit is not required for this year under section 144121 of the Charities Act 2011 (the 2011 Act) and that an independent examination 15 needed. The chariws gross income exceeded £250,OW and l am authorized to undertake the examination by being a qualified member of the Institute of Chartered Accountants in England IICAEWI. Having satisfied myself that the charity 15 not subjert to audtt under company law and is eligible for independent examination, it is my responsibility to.. Examine theatcounts undersection 145 ofthe 2011 Att- To follow the procedures laid down in the general Directions given by the Charity Commission under section 1451511bl of the 2011 Act.. and To state whether particular matters have come to my attention. Basls of independent examlnerfs report My examination was carried out in accordance with the general Directions given by the Charity Commission. 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 seeking explanations from you as trustees concerning any suth matters. The procedures undertaken do not provide all the evidence that would be required in an audit and consequently no opinion is given as to whether the accounts present a 'true and fair view. and the report is limited to those matters set out in the next statement.
Cheshire Autism Practical Support Ltd Company Limited by Guarantee Independent Examinerfs Report to the Trustees of Cheshire Autism Practical Support Ltd Year ended 31 December 2021 Independent examinerfs stalement In connertion.with myexaminètion. no matter has come to my attention:. 111 Which gives me reasonable cause to believe that in any material respect the requirements.. To keep accountin8 records in accordance with section 386 of the Companies Act 2006, and To prepare account5 that accord with the accounting records, comply with the accounting requirements of Section 396 of the Companies Act 21YJ6 and with the methods and principles of the Statement of Retommended Practice.. Accounting and Reporting by Charities Have not been met. or 121 To which, in myopinion, attention should be drawn in orderto enable a proper untlerstanding of the accounts to be reached. MARK GREEVE CHARTERED ACCOUNTANT Unit4 Whitworth Court Runcorn Cheshire UK WA7 IWA 219 September 2022
Cheshire Autism Practical Support Ltd Company Limited by Guarantee Statement of Financial Activities (including income and expenditure account) Year ended 31 December 2021 2021 2020 Unre5tritted funds Restricted funds Total funds Totsl fvnds Note Incomè and endowments Donations and legacies Charitable activities Other income 128,477 I,777 34,309 71.429 34.332 199.906 135,109 34,309 242.654 115,582 70,853 Totsl Income 263,563 105.761 369.324 388.298 Expenditure Expenditure on raising funds: Expenditure on charitable activities 361.249 105.761 467,010 314.541 Total expendlture 361,249 105.761 467,010 314.541 Net incornel{expendilurel and net movement in funds 197,6861 197,6861 114,548 Reconciliatlon of funds Total funds brought forward Total funds carried forward 130 054 32.368 171069 73.383 41.015 171.069 The statement of financial activities includes all gain5 and losses recognised in the year. All income and expenditure derive from continuing activities.
Cheshire Autism Practlcal Support Ltd Company Limited by Guarantee Statement of Financial Position Year ended 31 December 2021 2021 2020 FSxed assets Tangible fixed assets Note 18.556 7.243 Current assets Oebtor5 Cash at bank and in hand 16 10.000 10,000 190 802 77.536 2CKJ.802 Creditors: amounts falling due wlthin one year Net current assets Total assets less current Ilabilitles 17 163 286 171069 Net assets 171069 Funds of the tharity Restricted funds Unrestricted funds Total charity fvnds 41,015 41,015 130 054 171069 18 For the year ending 31 December 2021 the charity was entitled to exemption from audit under section 477 of the Companies Ad 2006 relating to small companies. Trustees, responsibilitie5.' The members have not reQuid the charity to obtain an audit of its financial statements for the year in question in accordance with section 476. The trustees acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting record5 and the preparation of financial statements. These financial statements WÈTe approved by the board of trustees and authorised for issue on 21,, September 2022 and are Sned on behalf of the board by-. Mrs Joanne Thomas Trustee
The notesoThp4s llto 25torrn partolihese firhincbi15tatemErrt Cheshire Autism Practical Support Ltd Company Limited by Guarantee Statement of Cash Flows Year ended 31 December 2021 2021 2020 Cash flows from operating arti¥ities Net inc0me1lexpendituI -97.686 114,548 Adjustmentsfor.- Depreciation of tangible fixed a55etS Other interest receivable and similar intome Interest payable and similar charges Accrued expenses/lincomel li.(M)8 4,202 2.484 125,640) 2,323 128,4811 ChGrnges in.. Trade and other debtors Trade and other creditors 18,0001 781 Cash generated fromllused by) operations 1988611 85.373 Interest paid Interest received Net cash from / (used inl operating activities 12,484) 12,3231 Cash flows from investing activiknes Purchase of tangible assets Net cash used in investing activit5 Net increaselldecrease) in cash and cash equivalents Cash and tash equivalents at beginning of year Cash and cash equivalents at end of year {123,266) 72,981 117 821 190 802 Tht note50nP•W lit0j1 p¥t•s st4t2meDI io
Cheshire Autism Prartical Support Ltd Company Limited by Guarantee Notes to the Financial Statements Year ended 31 December 2021 l. General inforfflation The charity.is a private company limited by guarantee, registered in England and Wales and a reElStered charity in England and Wales. The address of the registered office is ChAPS, Chaps Autism Afk, Yarwoods Arm. Navigation Road. Northwich, CW8 IBE. 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 IrÈland', the Statement of Recommended Practice applicable to charitie5 preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FR5 1021 (Charities SORP IFRS 10211 and the Charities Act 2011. 3. Accounting policies Basis of preparation The financial statements have been prepared on a historical cost basis. a5 modified by the revaluation Df certain financial assets and liabilitie5 and investment properties measured at fair value through income or expenditure. The financial statements are prepared in 5terlin& which 15 the funrtional currency of the entity. Going concern There are no material urhcertainties about the charlS ability to continue. Disdosure exemptions Disclosures in respect of financial instruments have not been presented. Judgements and key sources ol estimation uncertalnty The Pfep3ration of the financial statements reouires management to make judgements. estimates and assumptions that affert the amounts reported. These estimate5 and judgements are continually reviewed and are basèd on experience and other factors. including expectations of future events that are believed to be aSOnable under the circumstances. Fund aOUnting Unrestflcted funds are available for use at the discretion of the trustees to further any of the charity's purposes. Restricted fund5 are subjected to re5trittion5 ori their expenditure declared by the donororthrough the terms of an appeal- and fall into one of two sub-¢lasse5.' restricted income funds or endowment funds. li
Cheshire Autism Practical Support Ltd Company Limited by Guarantee Notes to the Financial Statements Icortrnuedl Year ended 31 December 2021 3. Accounting policie5 fconmllJ 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 particular categories of income= Incorne frorn 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 and entitlement is established. Income from the donated goods is measured at the fair value of the goods unless this is impractical to measure reliably. in which case the fair value is derived from the cost to the onor or the estimated resale value. Donated facilities and services are rerogrbi5ed in the accounts when received if the value can be reliably measured. No amounts are included for the contribLJtion of general volunteers. Income from contracts for the supply of ser¥i¢es is recognised with the delNery of the contracted service. This is classified as unrestrirted fun(Js unlÈss there is a contractual quirement for it to be spent on a particular purpose and returned if unspent, In which case it may be regarded as restricted. ftesources expended Expenditure is recognised on an accruals basis as a liability is incurred. Expenditure includes any VAT which cannot be fully recovered, and is cla5SLfied 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 trading activities and the sale of donated goods. Expenditure on charitable activities includes all costs incurred by a charity in undertakin8 activities that further it5 charitable aims for the benefit of its beneficiaries, including those support costs and costs relating tothe governance ofthe charity apportioned to charitable activities. Other expenditure include5 all expenditure that Is neither related to raising funds for the charity nor part of its expenditure on charitable activities. All costs are allocated to expenditure categorie5 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 All fixed assets are initially recorded at cost. 12
Cheshire Autism Prartical Support Ltd Company Limited by Guarantee Notes to the Financial Statements IcLhrytffiuedl Year ended 31 December 2021 3. Accounting policies Icontinutdj Depredatlon Depreciaiion is calculated so as to write off the cost or valuation of an asset, less it5 residual Value. over thè useful economic life of that asset as follows= 33% straight line Impairment of fixed assets A review for indicators of impairment is carrred out at each reporting date. with the Tecoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are als0 reviewed for For the purposes of impairment testing, when it is not possible to estimate the recoverable amount of an individual asset. an estimate 15 made of the recoverable amount of the cash- generating unit to which the asset belongs. The ¢ash-generating unit is the smallest identifiable group of assets that includes the asset and 8enerates cash inflows that are largely independent of the cash inflows from other assets or groups of assets. For impairment testing of goodwill. the Eoodwill acquired in a business combination is, from the acquisition date. a51ocated to each of the cash-generating units that are expectÈd to bÈnÈfit from the synergies of the combination. irrespective of whether other assets or liabilities of the charity are assigned to those units. Financial InStments A financial asset or a financial liability is recognised On when the charity become5 a party to the contractual provisions of thè in5trumÈnt. Basic financial instruments are initially recognised at the amount receivable or payable including any related transaction cost5. Current assets and current liabilities are subsequently MeaSud at the cash or other consideration expected to be paid or received and not discounted. Debt instruii)enis are subsequently measured at amortised cost. Where investments in shares are publicly traded or their fair value can otherwise be measured reliably. the investment is subsequently measured at fair value, with changes in fair value recognised in income and expenditure. 1 other such investh)ents are subsequently measured at cost less impairment. Other financial instruments. including derivatives. are initially recognised at fair value, unless payrnent for an asset is deferred beyond normal business term5 or financed at a rate of interest that 15 not a market rate, in which case the asset is measured at the present value of the future payments discounted at a market rate of interest for a similar debt instrurnent. 13
Cheshire Autism Practical Support Ltd Company Limited by Guarantee Notes to the Financial Statements (¢ontinuedl Year ended 31 December 2021 3. Accounting policies {rontinueLIJ Flnanclal Instvuments Icontinuedi Other financial instruments are subsequently measured at fair val. with any changes recognised in the statement of financial artivitÈes, with the exception of hedging instruments in a designated hedgin8 relationship. Financial assets that are measured at cost or amort15ed cost are Teviewed for objective evidence of Impairment at the end of each feporting date_ If there is objective evidence of impairment. an impairment loss is recognised undei the appropriate heading in the statement of financial activities in which the initial gain was recognssed. Any reversals of impairment are recogni5ed immediately, to the extent that the reversal does not result in a carrying amount of the financial 355et that exceeds what the carrying amount would have been had the impairment not previously been recognised. 4. Ilmited by guarantee The company is limited by guarantee. The liability of the members is limited to a sum not exceeding £10, being the amount that each member undertakes to contribute to the assets of the charity in the event of its being wound up while he or She is a member or within one year after he or she ceases to be a member for al payment of the charity's debts ènd liabilities incuried before he or She cea5e5 to be a member bl payment of the c05t5, charges and expenses of winding up and cl adjustments of the rights of the contributories among themselves. 14
Cheshire Autism Practical Support Ltd Company Limited by Guarantee Notes to the Financial Statements l¢Mtth¥edJ Year ended 31 December 2021 Donations and legacies Unrestricted Funds Restricted Funds Total Funds 2021 Donations Oonations General Core Costs Broome Family Trust Grace Charitable Trust Steve Morgan Foundation Steve Morgan Foundation/DCMS Barbara Ward Childrens Charity John Slater Foundation Sanctuary Housing P Wade Charitable Trust Cheshire Advocacy 7.911 7,911 i.OL 3,862 45.259 I,0 3.862 45,259 6,000 1,500 1.000 1.5 2,OCKI 750 Grants National Lottery Subscriptions Membership 71.429 71,429 128,477 71,429 199,906 15
Cheshire Autism Practical Support Ltd Company Limited by Guarantee Notes to the Financial Statements l¢ontrnuedl Year ended 31 December 2021 Donations and lepcles (iotstlrtdl Unrestricted Funds Restricted Funds Total Funds 2020 Donati0Tr5 Donations General Core Costs Broome Family Trust CO-OP Community Fund Steve Morgan Foundation Steve Morgan Foundation/DCMS Barbara Ward Childrens Charity Cheshire Community Foundation Active CheshTrre Ursula Keyes Trust Bain Charitable Trust 3.612 3.612 5,OfXI 2,659 23.062 25,862 2,659 23,062 25,862 6,CQO 9.550 8.073 5.WQ s.0 9.550 8,073 5.OCK) Other donation5 (see appendix 11 Grants National Lottery Subscriptions Membership 9,805 9.805 90,649 90.649 152.(KlS 90,649 242,654 16
Cheshire Autism Practical Support Ltd Company Limited by Guarantee Notes to the Financial Statements {atinueI Year ended 31 December 2021 6. Charitable J(li¥itie5 Unrestricted Funds Restricted Funds Total Funds 2021 Halton CCG Café Income Fundraising Events Cwac Carers Respite Funding Mid Cheshire Hospital Trust B8C Children in Need 20.620 20,620 13,490 20,308 13.712 6.250 6,880 7,895 12.061 13.490 20.308 13.712 6,250 6.880 7,89S 12,061 Mental Health Therapies Learning 4 Life NHS Cheshire CCG 100,777 34,332 135.109 Unrestricted Funds Restricted Funds Total Funds 2020 Halton CCG 5,000 50 Merseyside Police Attention Card Fundraising Events Cwac Carers Respite Funding NHS England NHS Cheshire CCG 36.489 36,489 19,184 25.500 19,184 25,500 91.398 24.184 115,582 17
Cheshire Autism Practical Support Ltd Company Limited by Guarantee Notes to the Financial Statements lconthl Year ended 31 December 2021 7. Other Income Total Funds 2020 Unrestricted Totsl Funds Unrestrirted Funds 2021 Fund5 Covid Grant Income 35,CNJ) 35,OLk) Job Retention Scheme 16.406 16A06 28,786 28.786 DWP Kickstart Scheme 5,082 5,082 Gift Aid Tax reclaimed 7.206 7,206 7.067 7.067 Room Hire 34.309 70,853 70.853 8. E¥pend•ture on charitable activities byfund type Unrestricted funds Restrirted Total Funds funds 2021 General Activities 301,494 71.429 34,332 372.923 34,332 Short Breaks Support costs 361.249 105,761 467,010 Unrestricted funds Restrirted funds Total Funds 2020 General Actwities Short Breaks Support costs 143.484 90,469 24,184 234.133 24,184 199.708 114,833 314,541 18
Cheshire Autism Practical Support Ltd Company Llmited by Guarantee Notes to the Financial Statements IcE7nTrnued? Year ended 31 December 2021 9. Expenditure on charitable actl¥ities by acti¥ity type Activities undertaken directlv Support costs Total Funds 2021 Total Funds 2020 General Activities 372,923 59,755 432,6n 290,357 Christmas Events Short Breaks 407.255 59.755 467,010 314.541 10. Analys15 of support costs Support costs- General activities Total 2021 Total 2020 Staff costs Finance costs Governance costs 55.798 55,798 50.150 2.323 59,755 59.755 56.224 19
Cheshire Autism Practical Support Ltd Company Limited by Guarantee Notes to the Financial Statements l¢ty¥frnuedl Year ended 31 December 2021 11. Net incomellexpenditurel Net incomellexpenditurel is stated after charBinpJlueditin81'. 2021 2020 Depreciation of tangible fixed assets 12. Indepeftdent examlnation fees 20 2020 Fees payable to the independent examiner for.. Independent examination ol the financial statements 864 . Staff costs The total staff costs and employee benefits for the reporting period are analy5ed as follows: 2021 2020 Wa8es and salaries 232 925 197 816 The average head count of employees during the year was 1312020.. 131. The average number of full.time equivalent employees during the year is analysed as follows.. 2021 2020 No. Number of staff - administrative Number of staff - mana8ement 31 31 34 No employee received employee benefits of more than £60,(KIO during the year12020- £60,rJx)I 14. Trustee remuneration and expenses No remuneration or other benefits from employment with the charity or a related entity were received by the trustees. 20
Cheshire Autism Practical Support Ltd Company Limited by Guarantee Notes to the Financial Statements l¢orttfft*dl Year ended 31 December 2021 IS. Tangible fixed assets Equipment Total At l January 2021 Addstions At 31 December 2021 25.485 25.485 22 32122 321 47.806 47,806 Depreciation At l January 2021 Charge forthe year At 31 December 2021 18,242 18,242 11 ts)811008 29.250 29.250 Carrying amount At 31 December 2021 18.556 18.556 At 31 December 2020 7,243 7.243 16. Dthors 2021 2020 Other debtor5 17. Creditors: arnounts falling due within oneyear 2021 2020 Accruals and deferred income 7,397 33.037 Social security and other taxes Employerfs Pension C05t 8.985 3.939 22,709 36,976 21
Cheshire Autism Practical Support Ltd Company Limited by Guarantee Notes to the Financial Statements fcontlftuJ Year ended 31 December 2021 18. Analysis of charltable funds Unre5trirted funds Gains and At31 losses Dec 2021 At 1st Jan 2021 Incorne Expenditure Transfers General activities 130.054 263,563 1361.2491 3Z,368 Unrestricted funds are available for use at the discretion of the trustees to further any of the charitrfs purposes. Remrfrted fund5 At 1st Jan 2021 Gains and At 31 Dec losses zo Income Expenditu Transfers General Restricted Fund Short Breaks Peoples Health Trust Parental Training National Lottery 18.92S 34,332 134.3321 18,925 13.013 7,077 2.000 41.015 13.013 7.077 2.000 41.015 71.429 105,761 171.4291 1105.7611 General Restri¢te(J Fund- Activity fundiftg provi¢Jing actrvities for children and young people funded by donations in appendix I from Hudson Charitable Trust to Sir Jule5 Thorn Charitable Trust. Short 8reaks- Re5Plte and short breaks funded by Halton CCG. Halton Bcchildren & Familyservices and Cwac Carers Respite Funding. National Lottery Fund- Provision of staff and facilities in Runcorn and Northwich for 5 year5 from December 2019.
Cheshire Aut15m Practical Support Ltd Company Limited by Guarantee Notes to the Financial Statements I¢rutl Year ended 31 December 2021 19. Analysls of assets between fvn Unrestricted funds Restricted funds Total funds 2021 Tangible fixed assets Current assets 18.556 18.556 77.536 77,536 Creditors less than l year Net assets 18.556 54.827 73.383
Cheshire Autism Prartical Support Ltd Company Lirnited by Guarantee Year ended 31 December 2021 Appendix I A1¥$15 ofother Donations Unrestricted funds 2021 2020 Restrirted funds 2021 2020 Hud50n Charitable Trust Vanguard Eric Wright Charitable Trust Tarporley Masonic Lodge Equilibrium Foundation Douglas Arter Foundation Yvonne Flux Charitable Trust Orchard Trust The Club Grace Charitable Trust The Grey Court Trust Sir Jules Thorn Charitable Trust 750 855 2CO Total 9.805 24