fflJBAAS BOLTON ADULT AUTISM SUPPORT Trustees, Annual Report and Financial Statements forthe Year Ended 31st October 2024 Registered Charity No: 1162560 **Bolton Adult Autism Support Trustees’ Annual Report for the Year Ended 31st October 2024** WHO WE ARE Bolton Adult Autism Support (BAAS) is an award winning grassroots charity based in Bolton supporting Autistic Adults and their Carers Our Vision A society that accepts. involves and understands autistic people. fj r Where all autistic adults and their carers feel they belong. Our Values go ACROSS the Autistic Spectrum:_ Acceptance Connection Respect Openness Sensitivity Support HIGHLIGHTS This year has been one of huge progress for BAAS. The uplift in funding r￿e1Ved from the National Lottery Re3ching Communitie5 Fund in August 2023 was the beginning of our expansion. giving us confidence as a very small charity with one part-time employee to branch out apply for further funding. employ more staff. pr(Kure 13r8er office space and increase our existing service delrvery projects. From 1st June to ￿st October we have wekomed arbd supported 273 visitors ¢0 our new office premises!! As a small Charity. all BAAS staff are employed on part- time contracts. h¢)wever. we have been thrilled to extend our staff team over the last reporting year! Our Service Manager increased her working hours to four days per Wee￿ Although not all BAAS projects are directly funded by National Lottery Reaching Communities Fund. our Service Manager oversees all service delivery arKJ it is thanks to the uplift in fijnding that we have been able to not only increase hei woiking hour5 for the benefit of BAAS as a whole. but also to employ a dedicated Volunteer Coordinator to manage Volunteei recruitment as well as coordinate our extremely valued Befriending Service. Additionally we have employed an OLrtreach Coordinator to facilitate our weekly group Social and Life Skills Events. We have also employed a Welfare Benefrts Adviser to a5Si5t with welfare benefits advocacy" a Training Facilitator to deliver our training programme to Volunteer5 arbd external organisations" and a Junior Adrninistrator to support the Operational Teatn_ HIGHLIGHTS With the recruitment of new staff. since 1st Novernber 2023 we have started logging all of our service beneficiary cont3cts. giving us a much more accurate picture of the charitys work In August 2024 we impfemented Charrty Log in order to enhance our recording systems. streamline reporting cut down on admin time and free our staff to focus more on direct service delivery. There has been a 116% increase in attendance at group events compared to the whole of 2022123. There has been a 3SO% increase from 6 cases to 27 in the number of welfare benefrts Issues we have supported. and we have achieved a 100% success rate for all those we have supported to access disability benefits. from first application through to First Tier Tribunal Appeals! We have diversified the range of voluntary roles on offer at BAAS. to reflect the additional projects and staff available to 5UPPOrt our wonderful volunteer5. and have recorded our highest ever number of volunteer roles facilitated in Or￿ reporting year! Our Volunteer Recruitment has been larger than ever before with 26 volunteers joining the charity this year to as515t us in our work. BAAS rbDW SUPPOrts 156 Autistic Adults arnj 62 Carers through one. or more than one: of our Service Delivery Projects! ACHIEVEMENTS & PERFORMANCE Work 34 TralnlnE 5k115 Ses3K￿ts as I'm IB)ming rbew ski115 get to try wtrbat rnade. It makes fvAarch 2023 and fmd tht& a re* rewaftjing exF￿rIence. My my5ell aiMI a50 that they are also learning wing ial ytuatior4 2 h￿r5 a week does more than £196335 In M BofrKYbdlne Volun Wixk It made 5uth a vo thoir undorstanding of autism and to onhanco tho sorY￿e5 thoy dollvor to thoso on tho autisuc spoctrum and thoir car•2rs. WEI aro roally ploasod to tx)5￿￿@ fEtrodb3ck ftorn soTho of tho @xtornal orEanisauons with whom wo havQ collaborat@d Chief Officer citiiens Advi￿ *fjgan th•trainirf sarah IL Tpaaiii Loader )0% Dr those Ivho took part in Autism Awareness train￿£ would recommvKI our training proEram to anothw organisation. A5 woll a5 Autlsm Awaronoss Tralnlng wo also continuo to dollvor [n[￿Ul05 In Bofrlonding and Adult Safoguarding and Confldorbtlallty tt> all Our Voluntoor5. to bottor proparo thorn for thoir rolo5. In th15 reportlnE year wo hav@ dollvorÉ%d 34 tralnlne 5Q55lon51 18 FUNDING we.re so gtateful to our fvnders whose sUp￿rt and gE￿￿rOSIty allows us to ITbQQt tho of Bolton s auti5ti1 ults 3 nd thoir car@rs. Our rnultsy03r grant from the Nation31 LotL@ry Ro3ching Ccrfnmuthitios Fund. fot which we also r￿￿e1V￿1 an uplift last year. has allow￿ us to in(roasEk our porsonnol and continuo to doll￿r our BEbfriE￿II￿s SotvKo and rointroduc@ Ca rp2r"s Only Sup￿rL We h3ve also received 3 rbt from the NatKffial Lottery Aw3rds for All Fu ntj to dolivor ou r Traini ng Programmo and Welfare 8￿Or1￿ Adv4X2Cy. Futmling r￿￿[Val from CRH Charitsblo Trust at tho of tho last financial ygar enabl￿ us to run our roally succossful &xial & Lrfo Ski115 Evwts Program. A m Ult￿Year grant ftom tho Charity Swvice Grant has provide(J security arKI allow*1 u5 to havo confKJtarKo in procuring larw office spxo. Wo havo al￿ roc014￿ gr3nts from both Tho b)Iton Fun(J 3rkJ Tho Sir James aThJ l*Jy Scott Trust to holp us rrbQQt tho Increas￿ ront paymonts arKI util ity bills. lunrestrict￿l Funding from Tho P•)plo's Postcoclo Lottery. Asda. Eric Wright Charitablo Foundation. and Aviva match funding for Dur Crowdfunder has also hdpod us moet our other overhè*ls. along with tho su pp)rt we'vo roceivod from ou r loca I community in tho form of charitablo ￿c￿at*￿ns. To 211 ou r fundors and supporters we wi¥h to oxto•id a vwy w3nrb 3 nd hoartfolt THATra Y(All! *rA SFrvi¢e Benefi**Account**||||**2024**|||**2023**| |---|---|---|---|---|---|---|---| ||**Notes**|**Unrestricted**|**Restricted**|**Total**|**Unrestricted**|**Restricted**|**Total**| |||**£**|**£**|**£**|**£**|**£**|**£**| |**Income**|||||||| |Charitable Grants|**3**|**5,126**|**63,507**|**68,633**|**2,130**|**44,883**|**47,013**| |Donations & Fundraising|**4**|**3,159**|**-**|**3,159**|**1,592**|**-**|**1,592**| |Bank Interest Received||**93**||**93**|||| |**Total Income**||**8,378**|**63,507**|**71,885**|**3,722**|**44,883**|**48,605**| ||||||||| |**Expenditure**|||||||| |Charitable Activities|**5**|**839**|**32,862**|**33,701**|**-**|**13,808**|**13,808**| |Administrative Activities|**6**|**5,205**|**31,899**|**37,104**|**1,307**|**5,018**|**6,415**| |Governance Costs|**7**|**-**|**2,275**|**2,275**|**157**|**-**|**157**| |**Total Expenditure**||**6,044**|**67,036**|**73,080**|**1,554**|**18,826**|**20,380**| ||||||||| |Transfer||**(79)**|**79**||||| |**Surplus of Income over**
**Expenditure**||**2,255**|**(3450)**|**(1,195)**|**2,168**|**26,057**|**28,225**| ||||||||| |**Balances Brought**
**Forward**||**20,049**|**35,480**|**55,529**|**17,881**|**9,423**|**27,304**| ||||||||| |**Balances Carried Forward**||**22,304**|**32,030**|**54,334**|**20,049**|**35,480**|**55,529**| 25 ## Bolton Adult Autism Support ## Trustees’ Annual Report for the Year Ended 31st October 2024 ## **Bolton Adult Autism Support** Balance Sheet at 31st October 2024 |||Notes|**2024**|||**2023**| |---|---|---|---|---|---|---| ||||**£**|||**£**| |**Current Assets**||||||| |Bank Deposit Account|||**30,093**|||| |Bank Current Account|||**25,849**|||**55,529**| |Petty Cash|||**130**|||| |||||||| |**Current Liabilities**||||||| |Creditors||10|**(1,738)**|||| |**Net Current Assets**||||||| |||||||| |**Total Assets**|||**54,334**|||**55,529**| |||||||| |**Represented By**||||||| |**Unrestricted Funds - general**||9|**22,304**|||**20,049**| |||||||| |**Restricted Funds**||9|**32,030**|||**35,480**| |||||||| |**Total Funds**|||**54,334**|||**55,529**| |**Signed**
**Chairman**||||||| **Treasurer** **Date** 26 ## Bolton Adult Autism Support Trustees’ Annual Report for the Year Ended 31st October 2024 Notes to the Financial Statements for the Year Ended 31st October 2024 ## **1. Principal accounting policies** The principal accounting policies are summarised below:- ## a) Basis of Preparation The financial statements have been prepared in accordance with Accounting and Reporting 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) (effective 1 January 2015) - (Charities SORP (FRS 102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Charities Act 2011. Bolton Adult Autism Support meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy note(s). The financial statements have been prepared to give a ‘true and fair’ view and have departed from the Charities (Accounts and Reports) Regulations 2008 only to the extent required to provide a ‘true and fair view’. This departure has involved following the Accounting and Reporting 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) issued on 16 July 2014 rather than the Accounting and Reporting by Charities: Statement of Recommended Practice effective from 1 April 2005 which has since been withdrawn. ## General Information Bolton Adult Autism Support is a registered charity and is non-profit making. It is incorporated in the United Kingdom. ## Principal Activity To promote and protect the physical and mental health of people with Autism Spectrum Conditions (ASCs), their families and carers in Bolton and the surrounding areas, through the provision of support, education and practical advice, including the relief of poverty and distress. To advance the education of the general public in all areas relating to Autism Spectrum Conditions (ASCs). _Notes to the Financial Statements continued_ 27 ## Bolton Adult Autism Support ## Trustees’ Annual Report for the Year Ended 31st October 2024 ## b) Fund Accounting - a. Unrestricted funds are available for use at the discretion of the trustees in furtherance of the general objectives of the charity. - b. Designated funds are funds set aside by the trustees out of unrestricted general funds for specific future purposes or projects. - c. Restricted funds are subject to restrictions on their expenditure imposed by the donor or through the terms of an appeal. ## c) Preparation of the accounts on a going concern basis The financial statements have been prepared under the under the historic cost convention and going concern basis. The trustees have carried out a review of the charity’s cash flow and resources and are confident that the charity is able to meet its liabilities as they fall due for a period of at least one year from the date of approval of the financial statements. ## d) Income Income is recognised when it is received. ## e) Expenditure All expenditure has been reflected in the Statement of Financial Activities on an accrual basis. Expenditure is recognised where there is a legal or constructive obligation to make payments to third parties, it is probable that the settlement will be required and the amount of the obligation can be measured reliably. Expenditure is classified under the following activity headings: - Costs of raising funds comprise fundraising expenses - Charitable expenditure comprises those costs incurred by the charity in the delivery of its activities and services for its beneficiaries. It includes those costs that can be allocated directly to such activities and those costs of an indirect nature necessary to support them. - Administrative expense records the costs of supporting the delivery of services. ## f) Allocation of support and governance costs Support costs have been allocated between governance costs and other support costs. Governance costs comprise all costs involving the public accountability of the charity and its compliance with regulation and good practice. These costs include costs related to statutory audit and legal and professional fees together and are included within charitable expenditure. _Notes to the Financial Statements continued_ 28 ## Bolton Adult Autism Support ## Trustees’ Annual Report for the Year Ended 31st October 2024 ## g) Fixed Assets Fixed assets that are funded by grants are expensed when the assets are acquired in the year of acquisition. ## h) Cash at bank and in hand Cash at bank and cash in hand includes cash and short term highly liquid investments with a short maturity of three months or less from the date of acquisition or opening of the deposit or similar account. ## i) Financial Instruments The charity only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value. ## j) Taxation The company is a registered charity whose charitable activities are fully exempt from United Kingdom Corporation Tax and Capital Gains Tax. ## k) Operating Leases Rentals payable under operating leases are expensed as expenditure is incurred. ## l) Pensions The charity operates a defined contribution pension scheme. The pension costs charged in the financial statements represent the contributions payable by the company during the year ended 31st October 2024. ## m) Donated Goods and Services - Financial donations are accepted in line with our gift and donation acceptance policies, and recorded when received. - Gifts in kind, including retail premises, are not included in the financial statements, but where appropriate are mentioned in the Annual Report. ## _Notes to the Financial Statements continued_ 29 Bolton Adult Autism Support Trustees’ Annual Report for the Year Ended 31st October 2024 ## **2. Critical accounting judgements and key sources of estimation uncertainty** In applying the charity’s accounting policies, the Trustees are required to make judgements, on the treatment of expenditure The Trustees’ judgements, estimates and assumptions are based on the best and most reliable evidence available at the time when the decisions are made, and are based on historical experience and other factors that are considered to be applicable. Due to the inherent subjectivity involved in making such judgements, estimates and assumptions, the actual results and outcomes may differ. The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised, if the revision affects only that period, or in the period of the revision and future periods, if the revision affects both current and future periods. ## _Critical accounting judgements_ The critical accounting judgements that the Trustees have made in the process of applying the charity’s accounting policies that have the most significant effect on the amounts recognised in the statutory financial statements are discussed below. _Notes to the Financial Statements continued_ 30 ## Bolton Adult Autism Support Trustees’ Annual Report for the Year Ended 31st October 2024 ## **3. Charitable Grants Received** |**3. Charitable Grants Received**||| |---|---|---| ||**2024**|**2023**| |**Restricted Income**|**£**|**£**| |National Lottery RC|35,408|33,831| |National Lottery AWA|20,000|-| |Bolton Fund|5,000|-| |Charity Services Grant|3,000|3,000| |Bolton Xmas Fund|99|-| |CRH Charitable Trust|-|6,365| |East Lancs Masonic Society|-|1,687| |||| |**Unrestricted Income**||| |Sir James & Lady Scott Trust|3,000|-| |Eric Wright Charitable Trust|1,000|-| |Asda|626|-| |PPL|500|-| |Manchester Guardian Society|-|2,000| |Bolton Community Voluntary Services|-|1,300| |**Total Unrestricted**|5,126|2,130| ## **4. Donations, Fundraising and Gifts Received** |**4. Donations, Fundraising and Gifts Received**||| |---|---|---| ||**2024**|**2023**| ||**£**|**£**| |Fundraising and Donations Received|3,159|842| |Manchester Metropolitan University|-|750| |**Total**|3,159|1,592| _Notes to the Financial Statements continued_ 31 ## Bolton Adult Autism Support Trustees’ Annual Report for the Year Ended 31st October 2024 ## **5. Analysis of expenditure on charitable activities** ||**Unrestricted**|**Restricted**|**Total**|**Total**| |---|---|---|---|---| ||||**2024**|**2023**| ||**£**|**£**|**£**|**£**| |Staff Costs|-|31,287|31,287|13,971| |Event Costs|545|108|653|-| |Volunteer Expenses|294|1,467|1,761|1,054| |**Total**|838|32,862|33,701|15,033| ## **6. Administrative Costs** |**6. Administrative Costs**||||| |---|---|---|---|---| ||**Unrestricted**|**Restricted**|**Total**|**Total**| ||||**2024**|**2023**| ||**£**|**£**|**£**|**£**| |Building Running Costs|2,441|5,178|7,619|3,007| |Staff Costs|-|14,295|14,295|1,397| |Legal Costs|1,000|3,415|4,415|-| |Office Costs|268|4,446|4,714|767| |Insurance & Payroll Costs|-|781|781|697| |IT & Software|1,496|3,704|5,200|-| |Website|-|80|80|547| |**Total**|5,205|31,899|37,104|6,415| ## **7. Governance Costs** |**7. Governance Costs**|||||| |---|---|---|---|---|---| ||**Unrestricted**|**Restricted**|**2024**|**Unrestricted**|**2023**| ||**£**|**£**|**£**|**£**|**£**| |Independent Accountants Fee|-|2,160|2,160|-|-| |Meeting Expenses|-|115|115|157|157| |**Total**|-|2,275|2,275|-|157| 32 ## Bolton Adult Autism Support Trustees’ Annual Report for the Year Ended 31st October 2024 ## **8. Employment Costs** |**8. Employment Costs**||| |---|---|---| ||**2024**|**2023**| ||**£**|**£**| |Staff Salaries|44,265|13,971| |Pension Costs|1056|-| ## **9. Analysis of Charitable Funds** ||At 1st||||At 31st| |---|---|---|---|---|---| ||November 2023||||October 2024| |**Restricted Funds**|Brought Forward|Income|Expenditure|Transfers|| ||£|£|£|£|£| |National Lottery RC|24,298|35,408|(46,272)|-|14,064| |CRH Charitable Trust|6,365|-|(4,825)|-|1,540| |Charity Services Grant|2,500|3,000|(3,201)|-|2,299| |ELMC|1,687|-|(1,766)|79|-| |National Lottery AWA|-|20,000|(8,285)|-|11,715| |Bolton Fund|-|5,000|(2,588)|-|2,412| |Bolton Xmas Fund|-|99|(99)|-|-| |**Total**|**35,480**|**63,507**|**67,036**|**79**|**32,030**| ||||||| |**Unrestricted Funds**|||||| |General|20,049|8,285|(6,044)|(79)|22,211| |**Total**|**55,529**|**71,792**|**(73,080)**|**-**|**54,241**| _Notes to the Financial Statements continued_ 33 ## Bolton Adult Autism Support Trustees’ Annual Report for the Year Ended 31st October 2024 ## **10. Creditors** |**10. Creditors**||| |---|---|---| ||**2024**|**2023**| ||**£**|**£**| |PAYE Due|369|-| |Pension Due|169|-| |Accrued Expenses|1,200|-| |**Total**|**1,738**|**-**| ## **11. Fund Analysis** |||**2024**|||**2023**|| |---|---|---|---|---|---|---| ||**Unrestricted**|**Restricted**|**Total**|**Unrestricted**|**Restricted**|**Total**| ||**£**|**£**|**£**|**£**|**£**|**£**| |**Current Assets**|22,240|32,030|54,270|20,049|35,480|55,529| 34