OpenCharities

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

2024-03-31-accounts

ANNUAL REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31[st] MARCH 2024

THE AUTISM GROUP

(Charitable Incorporated Organisation)

CHARITY REGISTRATION No: 1166787

Independent Examiners Ltd 2 Broadbridge Business Centre Delling Lane Bosham West Sussex P018 8NF

THE AUTISM GROUP

(Charitable Incorporated Organisation)

CONTENTS

Page 3 Legal and Administrative Information Page 4 Independent Examiner's Report to the Trustees Pages 5 to 8 Trustees' Report Page 9 Statement of Financial Activities Page 10 Balance Sheet Pages 11 to 17 Notes to the Financial Statements

Page 2

The Autism Group Annual Report 2023/2024

THE AUTISM GROUP

(Charitable Incorporated Organisation)

LEGAL AND ADMINISTRATIVE INFORMATION

CHARITY NUMBER 1166787 START OF FINANCIAL YEAR 1[st] April 2023 END OF FINANCIAL YEAR 31[st] March 2024 TRUSTEES AS Esther Morley OF 31[st] MARCH 2024 Bridget McLeod Gary Admans Rachel Lucas (appointed 16[th] June 2023) LEGAL STATUS Charitable Incorporated Organisation (CIO) REGISTERED ADDRESS 5 High Street Maidenhead Berkshire SL6 1JN DATE OF REGISTRATION 27[th] April 2016 GOVERNING INSTRUMENT CIO - Foundation Registered 27[th] April 2016 PRIMARY BANKERS CAF Bank 25 Kings Hill Avenue Kings Hill West Mailing ME19 4JQ INDEPENDENT EXAMINER Independent Examiners Ltd 2 Broadbridge Business Centre Delling Lane Bosham West Sussex P018 8NF

Page 3

The Autism Group Annual Report 2023/2024

THE AUTISM GROUP

(Charitable Incorporated Organisation)

INDEPENDENT EXAMINER’S REPORT ON THE ACCOUNTS

Report to the trustees of The Autism Group on the accounts for the year ended 31st of March 2024 set out on pages 9 to 17.

Respective responsibilities of trustees and examiner

The charity's trustees are responsible for the preparation of the accounts. The charity’s trustees consider that an audit is not required for this year under section 144 of the Charities Act 2011 (the Charities Act) and that an independent examination is need.

I report in respect of my examination of the Trust’s accounts carried out under section 145 of the 2011 Act and in carrying out my examination, I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.

It is my responsibility to:

Basis of independent examiner’s statement

My examination was carried out in accordance with 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 the trustees concerning any such 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 statement below.

Independent examiner's statement

In connection with my examination, no matter has come to my attention

  1. which gives me reasonable cause to believe that in, any material respect, the requirements:

  2. to keep accounting records in accordance with section 130 of the Charities Act; and

  3. to prepare accounts which accord with the accounting records and comply with the accounting requirements of the Charities Act have not been met; or

  4. to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.

Sign:

Zita Derbak Sign: Independent Examiners Ltd Unit 2 The Broadbridge Business Centre Date: 09.12.2024 Delling Lane Bosham PO18 8NF

Page 4

The Autism Group Annual Report 2022/2023

THE AUTISM GROUP

(Charitable Incorporated Organisation)

TRUSTEES’ REPORT

FOR THE YEAR ENDED 31[ST] MARCH 2024

Objectives and Activities

The purposes of the charity, as set out in its governing document, are to relieve the needs of people with autism and their parents and carers by:

Public Benefit

In accordance with Section 17 of the Charities Act 2011, the Trustees have considered the Charity Commission’s general guidance on public benefit.

Services we have offered in the year:

The TAG@Home service which provided 1 to 1 support and information to parents continued throughout the year.

All services were advertised via social media, websites, local statutory services, schools and other local community organisations.

The Autism Group engaged a number of volunteers during the year who are greatly valued; the volunteers contribute so much to the running of our clubs and the charity as a whole.

Achievements and Performance

Of those participants who completed post-session evaluation, 99% would recommend The Autism Group workshops to others, 98% found them useful and 99% found them enjoyable.

Some of the attendees’ feedback:

“I would like to take this opportunity to say thank you for your support and help. Overall, it was a very effective and informative workshop related to anxiety and useful techniques to manage anxiety in a young person. As a parent, now I am more confident in supporting my child with anxiety and autistic characteristics. Once again, I am grateful for your support and work regarding understanding autism.”

“Great session, presenter very knowledgeable. Lots of resources to go away and look up. Thank you.”

“Many thanks. Lots to process. Excellent presenters. Good to have a candid space to chat to other parents with a moderator.”

Page 5

The Autism Group Annual Report 2023/2024

THE AUTISM GROUP

(Charitable Incorporated Organisation)

TRUSTEES’ REPORT

FOR THE YEAR ENDED 31[ST] MARCH 2024

Additionally, this year we offered 1-to-1 Support Sessions for families whose need did not meet the criteria for a Home Visit but still needed greater depth than a limited helpline call. These sessions were attended by 19 parents, 100% of whom said the session was useful and enjoyable and that they would recommend the service.

Recipients of home visits and 1-to-1 support said:

“Thank you, your insights on utilizing pictures effectively and offering fewer options, meet the school team for needs… were invaluable. I appreciate you sharing those tips & information, and I'm looking forward to implementing them.”

“Very good service, very informative and I never felt like any question was silly or unnecessary, thank you very much.”

“Thank you for the support. I have been feeling isolated so to share how to help *** really helps.”

“Tea with TAG, has helped me in a big way it has given me someone to talk to and open up to helped me realised I am not alone, the advice and support I have received has made a massive impact on my family.”

“This group has been invaluable, it gives us a time out once a month, just to get out the house and feel less alone, and lets you know that other people are on the same or similar journey.”

“He is loving these groups and now thinks of M, J, P and D as friends, it’s so nice to see the positive impact it has had on him.”

“We have tried many, many things and this is the only thing he feels safe to be himself at and he really likes D and P and gaming with other children. As a parent it's a relief to finally have somewhere he can look forward to going too and want to get dressed for.”

“It is also really nice to know us parents have a space to talk too and … are all so friendly and welcoming.”

Our five Clubs are:

Page 6

The Autism Group Annual Report 2023/2024

THE AUTISM GROUP

(Charitable Incorporated Organisation)

TRUSTEES’ REPORT FOR THE YEAR ENDED 31[ST] MARCH 2024

As in previous years, most of our clubs have a waiting list. We have looked at ways to increase our capacity whilst maintaining a low arousal environment.

As part of the 50th Anniversary celebrations of Maidenhead Library, young people from The Autism Group Art Clubs exhibited their work on the theme of books in the library. Art Club work has also been on display in Norden Farm Arts space, who have also facilitated several sessions with The Autism Group participants.

Some of the things young people said about our Clubs this year:

“It was the most comfortable I have been in a long-time meeting people I did not know.”

“I played DD with R. I really liked it and want to play more.”

“I enjoyed everything. 10/10.”

And their parents said:

“Gives my son a chance to be himself. He doesn’t have to fit in, the club fits around him.”

“She is so used to people not knowing anything about her special interest or not showing interest, it really was very special to be able to discuss it with someone. I am so grateful it really was lovely to see her so happy.”

“The club has given him the confidence to attend a social group without us. He doesn't normally stick to a club for very long but enjoys his time at GAP club and is always looking forward to the next session. All the volunteers are welcoming and friendly and have put him at ease so that he can't wait to get through the door. I have been given some wonderful feedback of him playing and interacting with other children whilst playing video games and it's fantastic to hear that he is socialising with likeminded children as he can be very quiet and unsure about how to interact with others.”

Financial Review

Total Incoming Resources for the year were £117,859 (2022/2023: £101,568), a 16% increase compared to the previous year. During 2023/2024, 55% of Incoming Resources were restricted (2022/2023: 78%) as unrestricted donations and legacies increased significantly during the year. Unrestricted reserves as of 31[st] March 2024 were £10,829 (2023: £10,428) with restricted reserves of £34,555 (2023: £11,439) and totals reserves were £45,384 (2023: £21,867).

The Trustees have reviewed the reserve policy (see Note 14) and believe that available reserves are sufficient to support the organisation for at least six months and to ensure we will be able to continue to fulfil our charitable objectives even if there is a temporary shortfall in income or unexpected expenditure.

Page 7

The Autism Group Annual Report 2023/2024

THE AUTISM GROUP

(Charitable Incorporated Organisation)

TRUSTEES’ REPORT FOR THE YEAR ENDED 31[ST] MARCH 2024

Grants Received

The Autism Group thanks the following for their support during the year:

Abri Community Fund Art Society Maidenhead Community Grant Berkshire Community Foundation BNI Foundation Blakemore Foundation Bracknell Lions Children in Need Comic Relief Coop Community Fund EB Innovation Fund Edward Gostling Foundation ExxonMobil Frimley Health and Care ICS Foyle Foundation Garfield Weston Foundation Gordon Palmer Memorial Trust Heathrow Community Trust Local Giving Louis Baylis Trust Michael Shanly Foundation National Lottery Community Fund One Slough Prince Philip Trust Fund Sir Jules Thorn Charitable Trust (Ann Rylands) Tesco Community Grant

Trustees Responsibilities

The Charities Act 2011 requires the Trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the CIO and of the surplus of the CIO for that period. In preparing those financial statements the Trustees are required to:

The Trustees are responsible for keeping proper accounting records, which disclose with reasonable accuracy at any time the financial position of the CIO. They are also responsible for safeguarding the assets of the CIO and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

Approved by the Trustees on 7[th] December 2024

Signed on their behalf by:

Printed name: Esther Morley (Chairperson)

Page 8

The Autism Group Annual Report 2023/2024

THE AUTISM GROUP

(Charitable Incorporated Organisation)

STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31[ST] MARCH 2024

Note
Incoming Resources
Donations, Legacies and
Similar Income
4
Activities for Generating Funds
4
Investment Income
4
Charitable Activities
4
Total Incoming Resources
Resources Expended
Charitable Activities
5
Governance Costs
5
Total Resources Expended
Net Incoming/(Outgoing)
Resources
Total Funds Brought Forward
Transfer of Funds
Total Funds Carried Forward
Unrestricted
Restricted
Total
Total
Funds
Funds
2023/2024
2022/2023
£
£
£
£
22,135
-
22,135
3,706
30,460
-
30,460
17,381
76
-
76
69
-
65,189
65,189
80,412
52,671
65,189
117,859
101,568
51,512
42,061
93,573
97,695
757
12
769
1,167
52,269
42,073
94,342
98,862
401
23,116
23,517
2,706
10,428
11,439
21,867
19,161
-
-
-
-
10,829
34,555
45,384
21,867

Movements on all reserves and all recognised gains and losses are shown above.

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

The notes on pages 11 to 17 form part of these financial statements.

Page 9

The Autism Group Annual Report 2023/2024

THE AUTISM GROUP

(Charitable Incorporated Organisation)

BALANCE SHEET AS OF 31[ST] MARCH 2024

Unrestricted Restricted Total Total
Note Funds Funds 31-Mar-24 31-Mar-24
31-Mar-23
£ £ £ £
Fixed Assets
Tangible Assets 2 - -
-
- - -
-
Investments 3 - -
-
- - -
-
Total Fixed Assets - -
-
- - -
-
Current Assets
Cash at Bank and In Hand 7 5,403 42,684 48,087 48,087
31,008
Debtors and Prepayments 8 7,780 533 8,313 313
5,919
Total Current Assets 13,183 43,216 56,400 400
36,927
Creditors:Amounts falling due
within one year
9 2,354 8,661 11,015 11,015
15,060
Net Current Assets 10,829 34,555 45,384 384
21,867
Total Assets less Current
Liabilities
10,829 34,555 45,384 45,384
21,867
Creditors:Amounts falling due
in more than one year
10 - -
-
- - -
-
NET ASSETS 10,829 34,555 45,384 384
21,867
Funds of the Charity
Unrestricted Funds 10,829 - - 10,829 10,829
10,428
Restricted Fund 6 - 34 - 34,555 34,555 11,439
Total Funds 10,829 34,555 45,384 45,384
21,867

The financial statements were approved by the Board of Trustees on 7[th] December 2024 and were signed on their behalf by:

Esther Morley, Chairperson Date: 7[th] December 2024

Page 10

The Autism Group Annual Report 2023/2024

THE AUTISM GROUP

(Charitable Incorporated Organisation)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31[ST] MARCH 2024

1. ACCOUNTING POLICIES

Basis of Preparation and Assessment of Going Concern

The financial statements have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant notes. The financial statements have been prepared in accordance with the Statement of Recommended Practice: Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS102) (effective 1 January 2019) - (Charities SORP - FRS102) and the Charities Act 2011.

The Autism Group (the “Charity”) meets the definition of a public benefit entity under FRS102. Assets and liabilities are Initially recognised at historical cost unless otherwise stated in the relevant accounting policy notes.

Assessment of Going Concern

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

Incoming Resources

Recognition of Incoming Resources

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

Incoming Resources with Related Expenditure

Where Incoming Resources have related Resources Expended (as with fundraising or contract income) they are reported gross in the SOFA.

Grants and Donations

Grants and Donations are only included in the SOFA when the Charity has unconditional entitlement to the resources.

Tax Reclaims on Donations and Gifts

Incoming Resources from tax reclaims are included in the SOFA in the same financial period as the gift to which they relate.

Contractual Income and Performance Related Grants

This is only included in the SOFA once the related goods or services have been delivered.

Gifts In Kind

Gifts In Kind are accounted for at a reasonable estimate of their value to the Charity or the amount realised. Gifts in Kind for sale or distribution are included in the accounts as gifts only when sold or distributed by the Charity. Gifts in Kind for use by the Charity are included in the SOFA as Incoming Resources when receivable.

Donated services and facilities

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

Page 11

The Autism Group Annual Report 2023/2024

THE AUTISM GROUP

(Charitable Incorporated Organisation)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31[ST] MARCH 2024

received.

Volunteer Help

The value of any voluntary help received is not included in the accounts.

Investment Income

This is included in the accounts when receivable.

Investment Gains and Losses

This included any gain or loss on the sale of investments and any gain or loss resulting from revaluing investments to market value at the end of the year.

Expenditure and Liabilities

Liability Recognition

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

Governance Costs

Thes include costs of the preparation and examination of statutory accounts, the costs of the trustees’ meetings and the cost of any legal advice to trustees on governance or constitutional matters.

Grants with Performance Conditions

Where the Charity receives a grant with conditions for its payment being a specific level of service or output to be provided, such grants are only recognised in the SOFA as Incoming Resources once the Charity has provided the specified service or output.

Support Costs

Support costs include central functions and have been allocated to activity cost categories on a basis consistent with the use of the resources, e.g., allocating property costs by floor areas, or per capital employed, staff costs by the time spent and other costs by their usage.

Investments

Investments quoted on a recognised stock exchange are valued at market value at the year end. Other investment assets are included as the trustees' best estimate of market value.

Pensions

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

Unrestricted Funds

These funds can be used for the general objectives of the Charity as set out in the trustees’ report. The movements in Unrestricted Funds are given in the Statement of Financial Activities.

Restricted Funds

These funds are where the donor has specified a purpose for the donation made. Grants are raised for specific purposes within the objectives of the Charity.

Designated Funds

These funds are funds set aside by the trustees out of Unrestricted Funds for specific purposes or projects.

Fixed Assets

Fixed Assets are capitalised if they can be used for more than one year and cost at least £1,500.

Page 12

The Autism Group Annual Report 2023/2024

THE AUTISM GROUP

(Charitable Incorporated Organisation)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31[ST] MARCH 2024

They are valued at cost or, if gifted, at the value to the Charity on receipt.

Depreciation Expense

Depreciation is calculated at a rate to write off the cost of tangible fixed assets on an appropriate basis over their estimated useful lives. The rates and basis applied per annum are as follows:

Equipment: 20% on a Straight-Line Basis

2. TANGIBLE FIXED ASSETS

The Charity held no Tangible Fixed Assets during this or the previous financial period. The annual commitments under non-cancelling operating leases and capital commitments are as follows:

Year to 31[st] March 2023: None Year to 31[st] March 2024: None

3. INVESTMENTS

The Charity had no Investments during this or the previous financial period.

4. INCOMING RESOURCES

Donations, Legacies and Similar
Income
Donations and Gifts
Legacies and Bequests
Gift Aid Tax Recovered
Activities for Generating Funds
Services Provided
Clubs
Rental Income
Sale of Equipment
Investment Income
Interest Received
Charitable Activities
Grants
Training Income
Total Incoming Resources
Unrestricted
Restricted
Total
Total
Funds
Funds
2023/2024
2022/2023
£
£
£
£
9,135
-
9,135
3,706
13,000
13,000
-
-
-
-
-
22,135
-
22,135
3,706
11,663
-
11,663
-
16,004
-
16,004
15,225
1,018
-
1,018
904
1,775
-
1,775
1,252
30,460
-
30,460
17,381
76
-
76
69
76
-
76
69
-
65,189
65,189
80,412
-
-
-
-
-
65,189
65,189
80,412
52,671
65,189
117,859
101,568

Page 13

The Autism Group Annual Report 2023/2024

THE AUTISM GROUP

(Charitable Incorporated Organisation)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31[ST] MARCH 2024

5. RESOURCES EXPENDED

.RESOURCES EXPENDED
Charitable Activities
Bank Charges
Bad Debts
Computer Costs
Employer’s Pension Costs
Equipment Costs
Insurance Costs
Postage and Stationery
Premises Costs
Salaries and Wages
Staff Clothing
Subscriptions
Telephone Costs
Training Costs
Travel and Subsistence
Welfare and Refreshments
Governance Costs
Legal & Professional fees
Independent Examiners Fee
Total Resources Expended
Unrestricted Restricted
Total
Total
Funds
Funds
2023/2024
2022/2023
£
£
£
£
60
-
60
72
244
-
244
-
739
-
739
507
146
-
146
121
-
161
161
537
860
-
860
855
262
12
274
144
14,352
2,184
16,536
16,559
32,852
37,561
70,413
75,441
147
69
216
165
621
166
787
152
275
660
936
895
-
50
50
266
664
900
1,564
1,530
292
298
589
451
51,512
42,061
93,573
97,695
116
12
128
507
641
-
641
660
757
12
769
1,167
52,269
42,073
94,342
98,862

Page 14

The Autism Group Annual Report 2023/2024

THE AUTISM GROUP

(Charitable Incorporated Organisation)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31[ST] MARCH 2024

6. RESTRICTED FUNDS

Ann Rylands
Arnold Clark
Berkshire Community
Foundation
Berkshire Masonic Charity
BNI Foundation
Bracknell Lions
Bracknell Town Council
Children in Need
Comic Relief
Co-op
Edward Gostling Foundation
ExxonMobil
Foyle Foundation
Garfield Weston Foundation
Gordon Palmer
Heathrow Community Trust
Innovation Fund
Louis Baylis Charitable Trust
Michael Shanly Foundation
National Lottery Community
Fund
One Slough
Prince Philip Trust
Solutions4Health
Summer Camp 2019
Tesco / Groundworks
The Arts Society Maidenhead
The Blakemore Foundation
Windsor PSG
Balance
Balance
31-Mar-23
Income
Expenditure
Transfer
31-Mar-24
£
£
£
£
£
-
2,000
2,000
-
-
- 25
25
-
-
452
4,989
5,047
-
394
-
62
62
-
-
-
1,000
1,000
-
-
-
300
300
-
-
100
-
100
-
-
-
9,817
9,817
-
-
1,053
1,268
2,321
-
-
-
8,037
2,859
-
5,177
313
5,000
642
-
4,671
-
375
-
-
375
774
-
774
-
-
2,214
-
2,214
-
-
-
750
750
-
-
-
180
180
-
-
630
-
630
-
-
62
2,303
1,027
-
1,339
1,572
3,568
5,140
-
-
-
19,758
-
-
19,758
1,411
1,065
1,432
-
1,044
-
645
548
-
97
2,857
-
2,857
-
-
-
536
-
-
536
-
2,160
1,339
-
821
-
300
300
-
-
-
100
100
-
-
-
950
608
-
342
11,439
65,189
42,073
-
34,555

The Restricted Funds held are wholly represented by the cash reserves of the Charity.

7. CASH AT BANK AND IN HAND

Cash at Bank and In
Hand
Unrestricted Restricted
Total
Total
Funds
Funds
31-Mar-24
31-Mar-23
£
£
£
£
5,403
42,684
48,087
31,008
5,403
42,684
48,087
31,008

Page 15

The Autism Group Annual Report 2023/2024

THE AUTISM GROUP

(Charitable Incorporated Organisation)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31[ST] MARCH 2024

8. DEBTORS AND PREPAYMENTS

Sundry Debtors
Gift Aid Tax Recoverable
Prepayments
Total Debtors and Prepayments
Unrestricted
Restricted
Total
Total
Funds
Funds
31-Mar-24
31-Mar-23
£
£
£
£
5,970
533
6,503
3,661
-
-
-
-
1,810
-
1,810
2,259
7,780
533
8,313
5,919

9. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

Accrued Expenses
Deferred Income
Independent Examiners Fee
PAYE and NI
Pension Contributions
Sundry Creditors
Unrestricted
Restricted
Total
Total
Funds
Funds
31-Mar-24
31-Mar-23
£
£
£
£
- 1,257
1,257
2,766
-
7,404
7,404
10,139
636
-
636
660
188
-
188
182
69
-
69
24
1,461
-
1,461
1,290
2,354
8,661
11,015
15,060

10. CREDITORS: AMOUNTS FALLING DUE IN MORE THAN ONE YEAR

The Charity had no long-term liabilities during this financial period.

11. STAFF COSTS AND NUMBERS

Gross Wages and Salaries
Employer's National Insurance Costs
Pension Contributions
Activities to Further Charity's
Objectives
Fundraising Activities
2023/2024
2022/2023
£
£
70,413
75,441
- -
146
121
70,558
75,561
2023/2024
2022/2023
1.88
2.15
0.17
0.17
2.05
2.32

No employees received emoluments in excess £60,000 (2022/23: None). All employed members of staff are paid through the PAYE system.

Page 16

The Autism Group Annual Report 2023/2024

THE AUTISM GROUP

(Charitable Incorporated Organisation)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31[ST] MARCH 2024

12. TRUSTEES AND OTHER RELATED PARTIES

The only payments made to Trustees, or any persons connected with them, during this financial period relate to reimbursements for items purchased on behalf of the Charity in furthering the Charity's objects. No material transaction took place between the organisation and a Trustee, or any person connected with them.

13. RISK ASSESSMENT

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

14. RESERVES POLICY

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

15. PUBLIC BENEFIT

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

Page 17

The Autism Group Annual Report 2023/2024