Company registration number: 08262460 Charity registration number: 1149624 CHESHIRE AUTISM PRACTICAL SUPPORT LTD TRUSTEES, REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE PERIOD I JANUARY 2024 TO 31 JULY 2024 A¢¢owitaJJts247 Limited
Cheshire Autism Prartlcal Support Ltd Contents Page Trustees, Report Independent Examlnevs Report Statement of Financial Attivities (includlng Income and Expenditure Account) Comparatlve Statement of Financial Attivitles (Including Income and Expenditure Account) Balance Sheet Statement of Cash Flows Notes to the Statement of Cash Flows io Notes to the Financial Statements
Cheshlre Autism Practlcal Support Ltd Company No. 08262460 Trustees. Report For the Period l January 2024 to 31 July 2024 The trustees present their report and the financial Statements for the perlod ended 31 july 2024. Objectives and Activities Aims and Objectives ChAPS supports autistic individtjals and their families across Cheshire West and surroundbng area5, regardle55 of formal dlagnosis. The charity adopts a holistic approach, offerlng a wide range of services for children, adults, and famllies. These include inclusive activities, training, and practical advice and support. ChAPS also works with schools to raise autism awareness and provide family support. Public Benefit All artivities are designed to further the charity's objectlves and deliver measurable benefit to the publlc. The trustees confirm that they have complled with the requlrements of Sectlon 17 of the Charitie5 Act 2011 to have due regard to the Charity Commlssion's guidance on public benefit. Achievements and Perforniance Maln Achievements During the 2023-24 financlal year, ChAPS continued to expand its reach and impact across Cheshlre West, Chester, Warrington, and Halton, delivering a wide range of inclusive services for autistic individuals and their families. In response to member feedback and evolving needs, the charity artioned a refresh of its membership model to strengthen engagement, better understand member prlorities, and pmactively shape future services. Alongslde this. a website redevelopment project was launched to improve accessibility and ènhance user experien. ChAPS offered a growing portfolio of artivities tailored to different age groups and needs, including kids, clubs, youth clubs, parent and adult meetups, creative sessions, and physical activities such as climbing. trampolining, and swimming. Animal therapy and anti- gravity yoga were also popular. Over the year, 525 families and 135 individuals accessed our services, with over 400 people supported each month. 35 adults improved their independent living skills and 16 adults transitioned into employment. Our counselling service expanded significantlyi Wlth more student counsellors joining and Increased demand from adult members and carers. We also continued our post-diagnosis support for adults in Halton and Warrington. Parent training was delivered across Cheshire and Mer5eyside in partnership with the Autism Hub, Chester. Our Northwich base remained a hub for activities and community engagement, despite some reduction in attendance due to cost-of-living pressure5 at our community cafe. In February 2024, ChAPS formally became part of the Pètty Pool Trust familyi a strateglc move that has significantly strengthened the charlty'5 leadership and governance. This partnership has provided ChAPS with access to essential core services, includSng finance, human resources, and wider operational support, enabling the charity to operate more efficiently and sustsinably. The appointment of a new Head of Servlce in April 2024 has further enhanced oryanisational capacity and positioned ChAPS for future growth and development. CttAPS secured income from a diverse range of sources, including ICB commissioner services, membershlp fees, donations and fundraising artivities. Preparatlons began to rebid for continuation fundin9 as the current National Lottery grant nears its end. ChAPS impact ChAPS' services are a lifeline for autistlc individuals and their families, offering practical support, inclusive actlvities, and emotional wellbeing in a safe and understanding environment. Members consistently Sha how much they value the charity's personalised approach, the sense of communlty it fosters, and the confidence it builds. Whether thmugh counselling, clubs, tralning, or advocacy, ChAPS empowers people to thrsve, not just cope, but make a lasting difference in everyday lives. During this financial period, ChAPS conducted a member survey to evaluate the impact of its services and identify areas for improvement. Members were asked to rate their experiences across key areas aligned with the charity's mission and obfjectives. The results were overwhelmingly positive= 90¥0 feel safe partlclpating in ChAPS services, reflecting high levels of trust and Comfort 85Vo expressed hlgh satisfaction and enjoyment of the services provided 880/0 said they were likely to recommend ChAPS to others .CONTINUED Pa¥e I
Cheshire Autlsm Prartlcal Support Ltd Trustees, Report (continued) For the Period l January 2024 to 31 July 2024 ChAPS Impact- continued 780/0 reported Improvements in Social skills 760k eXperIend Increased independen 74Qkn gained a better understanding of thelr chlld'5 autlsm dlagnosls These findings demonstrate strong engagement and satisfattion among membe, particularly in areas of safety, enjoyment, and advocacy. The feedback wlll inform future service development and help ensure ChAPS continues to meet the @volving needs of its community. Flnanclal Review Flnancial Positlon Expenditure increased due to cost-of-living pressures, rent, and staffing investments. A website refresh was inltiated to irnprove user experience. At year-end, ChAPS held (£52.289) in unrestricted reserves. The charlty aims to maintain reserves for three months of service dellvery. Joining Petty Pool Trust provided a$% to core support services Includlng HR and flnance. Short-term contract extensions for commissioned services remain a challenge for long-temi planning. Fundraising activities were successfully expanded during the year, with ChAPS being selerted as the charlty of the year by three organisations, providlng valuable financial and promotional support. Themed fundraising events aligned with key dates helped raise awarene55 and income. Preparations are underway to lebrate the charity's 15th anniversary, marking a significant milestone in its joumey. ChAP5 strengthened engagement with wider charity networks, attending sector forums and collaborative groups to share best prartlce5 and build partner5hlp5. Reserves ChAPS aims to maintain unrestritted reserves sufflcient to cover three months of core Servi delivery. However, this has become increasingly challenging due to rlsing operational costs, including rent at the Northwich premlses, and flurtuatlons in membership income and funding. Structure, Governance and Management Governing Document Cheshire Autlsm Practical Support Ltd (ChAP5) Is a charitable company limited by guarantee. It is governed by its Memorandum and Articles of Association dated 22 October 2012, as amended by speclal re501ution on 11 June 2013. The charity is overseen by a Board of five trustees who are sponsible for the strategic d1ctIOn and governance of the organisation. Day-to-day operations are delegated to the Head of Service and a dedicated operational team. The trustees meet monthly and are committed to ensuring the charlty is run effficiently and effertively. During this perlod, the Board has recognised the need to strengthen its strategic focus and enhance operational capacity, and has begun working closely wilh Petty Pool Trust to support governan and long-term planning. Trustees, who also serve as company dirertors. are recrulted based on identified skills gaps. New trustees receive a structured indurtlon from the Chairperson, which includes an overview of the charity's work, its operating context, and their legal responsibilities under charity law. ChAPS is artively seeking to broaden its governance expertise and welcomes support in areas where additional skills are needed. The trustees govern the charity through a committee strutture; all trustees volunteer their tlme and receive no remuneration. Reference and Adminlstratlve Details Trustees Christina Ashley Glllian Joseph5 (appointed 04/04/2025) Ollvia Knlghl James Thomas (appolnted 0410412025) Page 2
Cheshire Autism Practi1 Support Ltd Trustees, Report (continued) For the Perlod l January 2024 to 31 July 2024 Joanne Thomas Charity Number 1149624 Company Number 08262460 Reglstered Offi Chap5 Autism Ark, Yarwoods Arm Navigation Road Northwich CW8 IBE Independent Examlner Accountants247 Limlted Accountants247 Limited The Heath Business and Technical Park Block 5, Room 5172 Runcorn Cheshire WA7 4QX PEge 3
Cheghire Autlsm Practical Support Ltd Trustees, Report (continued) For the Period l January 2024 to 31 July 2024 Small Company liulas This report has been prepared in accordance with the special pmvisions relating to companles subject to the small companie5 reglme within Part 15 of the Companies Att 2006. The trustees, report was approved by the board of trustees and slgned on its behalf by: Joanne Thomas Trustee 1311012025 Page 4
Cheshire Aut15m Practlcal Support Ltd Independent Examiner's Report to the Trustees of CheshFre Autlsm Practical Support Ltd For the Period l January 2024 to 31 July 2024 I report to the charity trustees on my examinatlon of the accounts of the Company for the perlod ended 31 July 2024. Responsibilltles and Basls of Report As the charity trustees of the Company (and also its directors for the purposes of company law)p you are responsible for the preparation of the accounts in accordance with the requlrements of the Companles Act 2006 ("the 2006 Act-). Havlng satisfied myself that the accounts of the Company are not required to be audlted under Part 16 of the 2006 Act and are eligible for independent examination, I report in re5pett of my examination of yOr charity's accounts as carried out under section 145 of the Charities Act 2011 I'the 2011 Act'l. In carrying out my examination I have followed the Dlrettions given by the Charity Commission under sectlon 145(5) (b) of the 2011 Att. Independent Examiner's Statement I have completed my examinatlon, I confirm that no matters have come to my attention in connection with the examination giving me cause to believe- accounting records were not kept in respect of the Company as required by section 386 of the 2006 Att- or the accounts do not accord with those records; or the actounts do not comply with the accounting requirements of settlon 396 of the 2006 Aci other than any requirement that the accounts give a 'true and falr view, which is not a matter considered as part of an independent examlnation; or the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities applicable to charities preparing their accounts in accordance with the Financial Reporting Standard appllcable in the UK and Republic of Ireland (FRS 102). I have no concerns and have come across no other matters in connettion with the examination to which attention should be drawn in thls report in order to enable a proper understanding of the accounts to be reached. Mark Greeve Chartered Accountant Independent Examlner Accountants247 Llmited 1311012025 The Heath Business and Technical Park Block 5, Room 5172 Runcorn Cheshire WA7 4QX Paby¢ 5
Cheshiré Autlsm Pra¢ti¢al Support Ltd Statement of Financial Activtties (including Income and Expendlture Account) For the Period l January 2024 to 31 July 2024 31 31 July 2024 December 2023 Unrestricted Restricted funds funds Total funds Total funds Notes INCOME AND ENDOWMENTS FROM: Donations and legacies Charitable activities Investments Other 50,369 93,196 636 6,862 35,313 56,307 85,682 149,503 636 119,618 302,680 2.371 3,848 6.862 151,063 91,620 242,683 428,517 EXPENDITURE ON: Charitable actlvitie5 {174,957) (89, 102) (264,059} {458,570) NEF EXPENDITURE (23,894) 2,518 (21.376) {30,0531 NET MOVEMENT IN FUNDS (23,894) 2,518 (21,376) (30,053) RECONCILIATION OF FUNDS: Total funds brought forward 76,183 39,319 115,502 145,555 TOTAL FUNDS CARRIED FORWARD 18 52,289 41,837 94,126 115.502 The notes on pages 10 to 19 form part of these financial statements. Page 6
Cheshlre Autlsm Prartlcal Support Ltd Compardtlve Ststement of Flnancial Activitles (including Income and Expenditure Account) For the Period l January 2024 to 31 July 2024 2023 Unrestrlcted Restricted funds fund5 Total funds Notss INCOME AND ENDOWMENTS FROM: Donations and legacies Charitable activities Investments other 67,151 70,570 2.371 3,848 52,467 232,110 119,618 302,680 2,371 3,848 143,940 284,577 428,517 EXPENDITURE ON: Charitable acLivltle5 {12.750) 1445,820) {161,243} (458,570) (30,053) NET (EXPENDrruRE)IINCOME 131,190 NET MOVEMENT IN FUNDS 131,190 (161,243) (30,053) RECONCILIATION OF FUNDS: Total funds brought foNard (55,007) 200,562 145,555 TOTAL FUNDS CARRIED FORWARD 18 76,183 39,319 115,502 The notes on pages 10 to 19 form part of these flnancial statements. Page 7
Cheshire Autism Prartlcal Support Ltd Balance Sheet As At 31 July 2024 31 31 July 2024 December 2023 Unrestrirted Restrfcted funds funds Total funds Totsl fund5 Notes FIXED ASSETS Tangible Assets 13 3,475 3,475 3,475 3,475 CURRE1 ASSETS Debtors Cash at bank and in hand 38,884 147,247 14 11,978 51.511 38,884 73,582 49,441 125,093 63,489 {14,675) 112,466 (70.629) 174,534 (83.883 ) 186,131 (70,629 ) Creditors: Amounts Falling Due Wlthln One Year NET CURRENT ASSETS (LIABILITIES) TOTAL ASSETS LESS CURRENT LIABILrriES 15 48,814 41.837 90,651 115.502 52,289 41,837 94,126 115.502 94.126 115,502 NET ASSETS 52,289 41.837 FUNDS OF THE CHARrrY Restricted Funds Unrestrlcted Funds 41,837 52,289 39,319 76,183 TOTAL FUNDS For the period ending 31 July 2024 the charitable company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the charitable company to obtain an audit in accordance wlth sertlon 476 of the Companles Act 2006. The trustees acknowledge their responsibilities for complying with the requirements of the Att with respett to accountlng records and the preparation of accounts. These accounts have been prepared in accordance with the provisions applicable to companles 5vbject to the small companies regime. On behalf of the board 18 94.126 115,502 Joanne Thomas Trustee 1311012025 The notes on pages 10 to 19 form part of these financial ststements. Page 8
Cheshire Autism Practical Support Ltd Statement of Cash Flows For the Period l January 2024 to 31 July 2024 31 December 2023 31 July 2024 Notes Cash flows from operating actlvities Net cash (used in)Igenerated from operations Interest paid Net cash (used in)Igenerated fmm operating artlvities (17,900 ) (1,183 ) 3,730 (1.176 ) 2,554 {19,083 ) Cash flows from investlng actlvities Purchase of tangible assets Interest reiVed 13,707 ) 636 2,371 Net cash (used in)Igenerated from Investlng attivltles (3,071 ) 2,371 (Decrease)/increase in cash and cash equivalents Cash and cash equivalents at beglnning of period Cash and cash equivalents at end of period {22,154 ) 147,247 4,925 142,322 125,093 147,247 P88e 9
Cheshlre Autlsm Practlcal Support Ltd Notes to the Statement of Cash Flows For the Perlod l January 2024 to 31 July 2024 l. Reconciliation of expendlture to cash (used in)Igenerated from operatlons Ji Deomber 2023 31 July 2024 Net expenditure Adjustments for.. Interest expense Interest Income Depreciation of tangible assets Movements in working capltal.. Increase in trade and other debtors Increase In trade and other credltors Net cash (used in}/generated from operations (21,376) {30,053) 1,183 (636 1 232 1,176 (2,371 ) 7,759 {10,557 ) 13,254 (28.884 ) 56,103 (17,900 1 3,730 2. Cash and cash equlvalents Cash and cash equivalents, as stated In the statement of Cash Flows, relates to the following Items in the Balance Sheet: 31 31 July 2024 December 2023 Cash at bank and In hand 125,093 147,247 3. Analysis of changes in net funds Asati January 2024 Cash flows As at 31 July 2024 Cash at bank and In hand 147,247 (22,154) 125,093 Pag¢ 10
Cheshire Autism Practical Support Ltd Notes to the Financial Ststements For the Period l January 2024 to 31 July 2024 l. General Information Ctteshlre Autism Practlcal Support Ltd is a company limited by guarantee, incorporated in England & Wales, reglstered number 08262460 and registered charity number 1149624. The registered office is Chaps Autism AJ, Yarwoods Arm. Navigation Road. Northwlch, CW8 IBE. 2. Accountin9 Pollcies 2.1. Bas1$ of Preparatlon of Flnan¢lal Statements The financial statements have been prepared in accordance with the Charities SORP (FRS 102) "Accounting and Reportlng by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effettive l January 2019)" Financlal Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republlc of Ireland" ad the Companies Act 2006. The charitable company is a Public Benefit Entity as defined by FRS 102. 2.2. Goln9 Concern Dlsclosure The trustees havé not identified any material uncertainties related to events or condltions that may cast significant dgubt about the charitable company's ability to continue as a going concern. 2.3. Fund Accounting Unrestricted funds can be used in accordance with the charitable objertives at the discretion of the trustees. Designated funds comprise unrestricted funds that have been Set aside by the twstees for a specific purpose. Restricted funds are to be used for specific purposes as laid down by the donor. Further explanation of the nature and purpose of each fund 15 included in the notes to the financial ststements. 2.4. Incomlng Resources All incoming resources are included in the statement of flnancial activities when entitlement has passed to the charity; it is probable that the economlc benefits associated with the transaction will flow to the charity and the amount can be reliably measured. The following specific pollcles a applied to particular categories of income: • Income from donatlons 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 recognlsed when receipt is probable and entitlement is estsblished. • Income from donated goods is measured at the fair value of the goods unless this is impractical to measure rellably. in whith case the value Is derived from the cost to the donor or the eimated resale value. Donated facilities and services are recogni5ed In the accounts when received If the value can be reliably measured. No amounts are included for the contribution of general volunteers. income from contratts for the supply of seryices is recognlsed with the delivery of the contracted service. This is classified as unre5trlrted funds unless there is a contrattual requirement for it to be spent on a particular purpose and retumed if unspent, in which case it may be regarded as restricted. 2.5. Resources Expended Expenditure is recognlsed on an accruals basis as a liability is incurred. Expenditure includes any VAT which cannot be fully recovered, and is cla55ified under headings of the statement of financial activitles to which it relates.. expenditure on raising funds includes the costs of all fundraising activSties, events, noncharitable trading activities, and the sale of donated goods. expenditu on charitable artivities Includes all cgsts incurred by a charity in undertaking activlties that further its charltable alms for the benefit of its beneflclarie5, Including those support costs and costs relating to the governan of the charity apportloned to charitsble activities. • other expendlture Includes all expenditure that is neither related to raising fundÈ for tho tharity nor tiart of its expenditure on charitable attivities. AII costs are allocated to expenditure categorles reflecting the use of the resource. Dirert costs attributable to a single attivity are allocated directly to that activity- Shared costs are apportioned between the actlvlties they contribute to on a reasonablei justifiable and consistent basis. Page 11
Cheshire Auti$m Practi¢al Support Ltd Notes to the Financial Statements {contlnued) For the Period l January 2024 to 31 July 2024 2.6. Tanglble Flxed Assets and Depreciation Tangible fixed assets a measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates cèlculated to write off the cost of the flxed assets, less their estimated residual value, over their expected useful Ilves on the followlng bases: Fixtures & Fittings 330/0 Straight line 2.7. Cash and Cash Equivalents Cash and cash equivalents are basic financial a55ets and include cash in hand and deposits held at call with banks, other short-term highly liquid investments that mature in no more than three months from the date of acquisltlon and are readily convertible to a known amount of cash wlth insignificant rlsk of change in value, and bank overdrafts. 2.8. Flnanclal Instruments A financial asset or a financial liability is recognised only when the charity becomes a party to the contractual provisions of the instrument. Baslc financial Instruments are Initially recognised at the amount receivable or payable Includlng any related transaction costs. Current assets and current liabllities a subsequently measured at the cash or other conslderatlon experted to be pald or received and not discounted. Debt instruments are subsequently measured at amortised cost. Where investments in shares are publicly traded or their fair value can otheise be measured reliably, the investment is subsequently measured at fair value with changes in falr value recognlsed In income and expenditure. All other such investments are subsequently measured at cost less impairnient, other financial Instruments, including derivatives, a initially recognised at fair value, unless payment for an asset is deferred beyond nornial business terms or financed at a rate of Interest that Is 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 simllar debt instrumènt. Other finaneial instruments are subsequently measured at fair value, with any changes recognised in the ststement of financial activitles, with the eXptIon of hedging instruments In a designated hedging relatlonship. Financial assets that are measured at cost or amortised cost are reviewed for objertlve evidentr of impalment at the end of each reporting date. If there is objective eviden of impaimient, an impairment Ioss is recognised under the appropriate headlng in the statement of financial activlties in which the initial gain was recognlsed. For all equity instruments regardle55 of significance, and other financial assets that are Individually slgnificant, these are assessed Individually for impairment. Other financial as*ts a elther assessed Indivldually or grouped on the basls of similar Cdit risk characteristics. Any reversals of impalrment are recognised immediately, to the extent that the reversal does not result In a carrylng amount of the financial asset that exceed5 what the carrying amount would have been had the impairment not previously been recognlsed. 2.9. Pension$ Contributions to defined contribution plans are recognised as an expense In the period In which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund. When contributions ara not expected to be settled wholly within 12 month5 of the end of the reporting date in which the employees render the related service, the liabillty is measured on a discounted present value basis. The unwinding of the discount is recognised as an expense In the period in which it arises.me. Pag¢ 12
Cheshire Autlsm Prartical Support Ltd Notes to the Financial Statements (continued) For the Period l January 2024 to 31 July 2024 3. Incomo from Donations and Legacles 31 July 2024 Total funds Unrestrirted Restrlcted fundg funds 35,313 85,682 Donations and gifts 50,369 31 December 2023 Total funds Unregtrirted Restricted fund5 funds 52,467 119,618 Donations and gifts The followlng donations and legacies are included withln the total income from donations and le9acies abovÈ: 67,151 31 July 2024 Unrestricted Restricted funds £ funds £ Total funds £ steve Morgan Foundation/DCMS Woodroffe Benton Broome Family Trust General Donatlons Grace Charltable Trust Other Donatlon5 Sporting Bears Hartford Golf Kimberley Cooper Cheshire Membership National Lottery 18,015 18,015 32,354 32,354 35,313 35,313 50,369 35,313 85,682 31 December 2023 Unrestrlcted Restricted funds £ funds £ 6,466 1,000 5,000 Total funds £ 6,466 1.000 5,000 4,278 1,000 2.306 2,500 1,050 3,011 53,006 40,001 steve Morgan Foundation/DCMS Woodroffe Benton Broome Family Trust General Donatlons Grace Charitable Trust other Donations Sporting Bears Hartford Golf Kimberley Cooper Cheshire Membership National Lottery 4,278 1,000 2,306 2,500 1,050 3,011 53,006 40,001 67,151 52,467 119,618 The following grants are included within the total income from donations and legacle5 above- Page 13
Che$hlre Autism Practical Support Ltd Notes to the Flnanclal Statements (continued) For the Period l January 2024 to 31 July 2024 31 July 20Z4 31 December 2023 Restricted funds £ Regtrlcted funds £ 35,313 40,001 National Lottery 4. Income from Charitable Activlties 31 July 2024 Totsl fund$ £ Unrestricted Restrlcted funds £ funds £ 16,868 2,341 5,581 8,406 16,868 2,341 5,581 8,406 2,237 Cafe Income Fundraising Events Mental Health Therdpies Learning for Life Halton Carers Halton ICB Warrln9ton ICB Cwac Car Breaks Cheshire Advocacy Cheshire ICB Commlssioned Servlces 2,237 9,737 9,737 44,333 44,333 60,000 60,000 93,196 56,307 149,503 31 December 2023 Unrestricted Restrlcted funds £ funds £ 37,857 4,250 5,644 13,219 9,600 Total funds £ 37,857 4,250 5,644 13,219 9,600 65,000 65,000 25,609 750 75,751 Cafe Income Fundraising Events Mental Health Therapies Learning for Life Halton Carers Halton ICB Warrington ICB Cwac Carer Breaks Cheshire Advocacy Cheshire ICB Commissioned Serwices 65,000 65,000 25,609 750 75,7SI 70,570 232,110 302,680 5. Investment Income 31 31 July 2024 De¢•mber 2023 Unrestrlcted Unrestrlcted funds funds 636 2,371 Bank Interest recelvable Page 14
Cheshire Autism Practical Support Ltd Notes to the Financial Statements {continued) For the Period l January 2024 to 31 July 2024 6. Other Income 31 July 2024 Unrestrirted funds Unrestricted funds Z023 6,862 2,986 862 Room Hire Mlscellaneous 6,862 3,848 7. Net Income/(Expendlture) The net expenditure is stated after charging1(credlting}: 31 31 July 2024 December 2023 232 7,759 Depreciation of tangible fixed assets - owned 8. Analysls of Expenditure 31 July 2024 Actlvities undertaken directly Support costs (see note 9 ) Total 187,241 76,618 264,059 General Activities 31 December 2023 Activlties undertaken directly Support costs (see note g ) Total 336,414 122,156 458,570 General Activlties 9. Support Costs 31 July 2024 General Actsvities 74,403 232 1,183 1,000 Employee costs Depreciation Interest payable Governance costs 76,818 Pa¥¢ IS
Cheshire Autism Practical Support Ltd Notes to the Financial Statements (continued} For the Period l January 2024 to 31 July 2024 31 December 2023 General Activities 111,092 7,759 1,176 2,129 Employee costs Depreciation Interest payable Governance costs 122,156 10. Indepandent Examiner's Remuneration 31 l)ecember 2023 31 July 2024 Independent examination of the financial statements 1,000 1,000 11. Staff Costs staff costs were as follows.. 31 Decembar 2023 31 July 2024 122,484 2,557 3,403 243,734 14,481 8,150 Wages and salaries Social security costs other penslon costs 128,444 266,365 No employees reIVed employee benefits (excluding employer pension costs) for the reportin9 period of more than £60.000. 12. Avèrage Number of Ernployees Average number of employees during the period was as follows: 31 Defflber 2023 31 July 2024 20 21 Admlnistratlon Management 21 22 Pagt 16
Cheshire Autism Practlcal Support Ltd Notes to the Financlal Statements (continued) For the Period l January 2024 to 31 July 2024 13. Tangible Assets Fixtures & Flttlngs Cost As at l January 2024 Additions 47,806 3,707 As at 31 July 2024 51,513 Depreclation As at 1 january 2024 Provided during the period 47,806 232 48,038 As at 31 July 2024 Net Book Value As at 31 July 2024 3.475 As at l January 2024 14. Debtors 31 December 2023 31 July 2024 Due wlthln one year Trade debtors Other debtors 26,709 12,175 21,917 27,524 49,441 38,884 15. Creditors: Amounts Falllng Due Wlthin One Year 31 Dacembèr 2023 31 July 2024 Trade creditors other creditors Taxation and social security Accruals and deferred income 14,238 19,602 1,416 48,627 3,022 2,837 64,770 83,883 70,629 Page 17
Cheshire Autl$m Practical Support Ltd Notes to the Financial Statements (contlnued) For the Period l January 2024 to 31 July 2024 16. Deferred Income Deferred income movements in the perlod were as follows.. 31 31 July 2024 December 2023 Balance at the start of the period Income deferred in the current period Amounts released in income from prevlous perlods Balance at the end of the period 48,196 43,952 (48,196) 48,196 43,952 48,196 17. Penslon Commitments The charitable company operates a defined contribution pension scheme. The assets of the scheme are held separately from those of the charitable company in an independentl¥ administered fund. During the period the charge to the statemertt of financial artivitles in respect of defined contribution schemes was £3,403 (2023.. £8,150), 18. Movement in Funds Asatl January 2024 Income As at 31 July 2024 Expenditure Unrestricted funds General.. General unrestrlcted fund Restricted funds General Fund 76,183 151,063 (174,957) 52,289 39.319 91,620 (89.1021 41,837 Total funds 115,502 242,683 {264,059) 94,126 Asati January 2013 Asat31 December 2023 Income Expenditure Unrestrlrted funds General: General unrestricted fund Restricted funds General Fund (55,007) 143,940 (12,750) 76,183 200,562 284,577 {445,820) 39,319 Totsl funds 145,555 428,517 (458,570) 115,502 19. Transartions with Trustees None of the trustees received any remuneration or any other benefits from an employment with the charity or a related entlty during the current or previous year. No trustee expenses have been incurred. Page 18
Cheshlre Autl$m Prartlcal Support Ltd Notes to tha Financlal Statements (contlnued) For the Period l January 2024 to 31 July 2024 20. Related Party Dlsclosures There have been no related party transactlons in the reporting period that require disclosure. 21. Company limited by guarantee The company is limited by guarantee and has no share capital. Every member of the company undertakes to contribute to the assets of the company. Sn the event of a winding up. such an amount as may be required not exceeding £10. Page 19