2021-03-31-accounts - Autism Initiatives Group

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			Pages
Reference and Administrative Details
Chair's Statement			2-3
Trustees' Report (incorporating Strategic Report)			4-20
Independent Auditors' Report			21 - 23
Accounting Policies			24- 27
Consolidated Statement of Financial		Activities	28 - 29
Company Statement of Financial	Activities		30-31
Company and Consolidated Balance		Sheets	32
Company and Consolidated Cash	Flow Statement		33
Notes to the Financial Statements			34 —56
Acknowledgements			57

	For the voice ofthe	autistic	person to inform service delivery.	person to inform service delivery.	person to inform service delivery.
	To develop strong	national,	regional and local community		sector networks			and	to contribute		to the provision			of high
	quality services, by	inRuencing decision-making.
	To invest in staff learning and development, and			to ensure	that this	is influenced			by the latest research				and theory		in
	autism.
	To be actively engaged		in the formation of	strategic	partnerships			with	local	authorities		and	various	other
	stakeholders.
	To meet the increasing demands of legislative and policy				changes	by	ensuring		that	the organisation's			infrastructure
	can respond to and	manage	change.
	To act as a conduit	between the local authorities		and other partnership			bodies		in the development			of	local strategic
	initiatives.
	To be an active partner in		cross-sectional planning and		developments			in response to central				Govemrnent		policy
	initiatives.
Autism	Initiatives Group undertakes		regular and comprehensive		reviews of its		services that			involve	its users		and
stakeholders. Trustees and		staff at	all levels participate	in self-assessment		reviews on an				annual	basis	seeking to
identify	areas for continuous	improvement and growth.

				Unrestricted	Restricted	Total	Total
				Funds	Funds	2021	2020
			Notes	E'000	E'000	K'000	f'000
INCOME FROM:
Donations and legacies				1,392	986	2,378	861
Other activities				48		48	43
Investments				5		5	19
Charitable activities:
Education income				4,582	840	5,422	5,104
Client support income				56,042	3,571	59,613	54,068
Other				447		447	564
Other income				83		83	3
Total income				62,599	5,397	67,996	60,662
EXPENDITURE ON:
Raising funds:
Fundraising and publicity				303		303	258
Charitable activities:
Education services				3,642	741	4,383	4,574
Client support services				53,919	4,325	58,244	54,374
Other				443	16	459	561
Exchange rate (gain)				(102)		(102)	71
Total expenditure				58,205	5,082	63,287	59,838
Net incoming resources before transfers				4,394	315	4,709	824
Transfers between funds				14	(14)
Net income for the year/Net	movement	in funds		4,408	301	4,709	824
Fund balances at 1 April 2020				14,926	1,599	16,525	15,701
Fund balances at 31 March 2021				19,334	1,900	21,234	16,525

Prior financial year					Unrestricted	Restricted	Total
					Funds	Funds	2020
				Notes	f'000	E'000	f.'000
INCOME FROM:
Donations and legacies					312	549	861
Other activities					43		43
Investments					19		19
Charitable activities:
Education income					4,297	807	5,104
Client support income					50,738	3,330	54,068
Other					564		564
Other income					3		3
Total income					55,976	4,686	60,662
EXPENDITURE ON:
Raising funds:
Fundraising and publicity					258		258
Charitable activities:
Education services					3,840	734	4,574
Client support services					50,690	3,684	54,374
Other					538	23	561
Other expenditure
Exchange rate loss					71		71
Total expenditure					55,397	4,441	59,838
Net incoming resources before transfers					579	245	824
Gross transfers between	funds
Net income for the year/Net		movement	in funds		579	245	824
Fund balances at 1 April	2019				14,347	1,354	15,701
Fund balances at 31 March		2020			14,926	1,599	16,525

			Unrestricted	Restricted	Total	Total
			Funds	Funds	2021	2020
			R'000	f.'000	6'000	f'000
INCOME FROM:
Donations and legacies			652		652	2,798
Other activities			231		231	230
Investments
Total income			883		883	3,028
EXPENDITURE ON:
Raising funds:
Fundraising and publicity			280		280	254
Charitable activities:
Client support services			119		119	(220)
Exchange rate gain			(15)		(15)
Total expenditure			384		384	34
Net incoming resources for transfers	the year	before	499		499	2,994
Net income for the year/Net	movement	in funds	499		499	2,994
Fund balances at 1 April 2020			3,073		3,073	79
Fund balances at 31 March 2021			3,572		3,572	3,073

Prior financial year
			Unrestricted	Restricted	Total	Total
			Funds	Funds	2020	2019
			K'000	K'000	E'000	K'000
INCOME FROM:
Donations and legacies			2,798		2,798	32
Other activities			230		230	237
Investments
Total income			3,028		3,028	269
EXPENDITURE ON:
Raising funds:
Fundraising and publicity			254		254	192
Charitable activities:
Client support services			(220)		(220)	77
Total expenditure			34		34	269
Net income for the year/Net	movement	in funds	2,994		2,994
Fund balances at 1 April 2019			79		/9	79
Fund balances at 31 March	2020		3,073		3,073	79

			Group		Charitabfe Company	Charitabfe Company
		Notes	2021	2020	2021		2020
			R'000	L'000	R'000		P.'000
FIXEDASSETS
Tangible assets		10	8100	8,260	4,123		4,336
Investments
			8,100	8,260	4,123		4,336
CURRENT ASSETS
Stock			13	17
Debtors		12	4,696	4,310	548		246
Cash at bank and	in hand		14,743	10,156	352		1,445
			19,452	14,483	900		1,691
LIABILITIES
Creditors: Amounts	falling due within one year	13	(5,080)	(4,765)	(288)	(1,694)
NET CURRENT ASSETS/(LIABILITIES)			14,372	9,718	612		(3)
TOTAL ASSETS LESSCURRENT LIABILITIES			22,472	17,978	4,735		4,333
Creditors: Amounts year	falling due after more than one	14	(1238)	(1 453)	(1 163)	(1 260)
NET ASSETS			21,234	16,525	3,572		3,073
FUNDS
Restricted Funds		15	1,900	1,599
Unrestricted Funds
- Designated		16	6,076	6,105	1,998		2,694
- General			13,258	8,821	1,574		379
			19,334	14,926	3,572		3,073
TOTAL FUNDS			21,234	16,525	3,572		3,073

					Group		Charitable Company	Charitable Company
					2021	2020	2021	2020
				Notes	R'000	P'000	R'000	R'000
CASH FLOW FROM OPERATING		ACTIVITIES:
Cash generated from operations				19	5,101	1,655	(966)	1,417
					5,101	1,655	(966)	1,417
INVESTING ACTIVITIES:
Purchase of tangible fixed	assets				(298)	(270)	(30)	(25)
Proceeds on disposal of tangible fixed assets					12	29
Proceeds from disposal of	investment property
Rental income from investment properties
NET CASH USED IN INVESTING		ACTIVITIES			(286)	(241)	(30)	(25)
FINANCING ACTIVITIES
Proceeds from new loans						95
Repayment of bank loans					(233)	(109)	(97)	(90)
NET CASH USED IN FINANCING		ACTIVITIES			(233)	(14)	(97)	(9o)
NET INCREASE IN CASH	AND CASH EQUIVALENTS				4,582	1,400	(1,093)	1,302
Cash and cash equivalents	at the	beginning	of year	20	10,139	8,739	1,445	143
Cash and cash equivalents	at end	ofyear		20	14,721	10,139	352	1,445

Group		Unrestricted	Restricted	Total	Total
		Funds	Funds	2021	2020
		F.'000	R'000	K'000	f.'000
Donations		591	48	639	360
Charitable	Trusts		28	28	30
Grants		801	910	1,711	471
		1,392		2,378	861
For the year ended 31 March 2020		312	549		861
Charitable	company	Unrestricted	Restricted	Total	Total
		Funds	Funds	2021	2020
		E'000	R'000	K'000	E'000
Donations		652		652	2,798
		652		652	2,798

	For the year ended 31 March 2019	2,798			2,798
2.	OTHER ACTIVITIES
	Group	Unrestricted	Restricted	Total	Total
		Funds	Funds	2021	2020
		6'000	6'000	6'000	F'000
	Training income	48		48	43
	Profit on disposal of assets
		48		48	43
For the year ended 31 March 2020		43			43
	Charitable company	Unrestricted	Restricted	Total	Total
		Funds	Funds	2021	2020
		L'000	6'000	f'000	6'000
	Rent & service charges	231		231	230
Forthe year ended 31 March 2020		230			230

3.	INVESTMENT INCOME	INVESTMENT INCOME
	Group		Unrestricted		Restricted	Total	Total
				Funds f'000	Funds f'000	2021 f'000	2020 F'000
	Interest receivable						19
Forthe year March 2020		ended 31		19			19
	Charitable	company	Unrestricted		Restricted	Total	Total
				Funds	Funds	2021	2020
				f'000	f'000	f'000	F'000
	Interest receivable
For the year		ended 31
March 2020
4.	INCOMING FROM CHARITABLE			ACTIVITIES
	Group		Unrestricted		Restricted	Total	Total
				Funds	Funds	2021	2020
				f'000	f'000	f'000	f'000
	Education income			4,582	840	5,422	5,104
	Client support income			56,042	3,571	59,613	54,068
	Other			447		447	564
				61,071	4,411	65,482	59,736
For the year March 2020		ended 31		50,656	3,871		59,736
5.	OTHER INCOMING RESOURCES
	Group		Unrestricted		Restricted	Total	Total
				Funds	Funds	2021	2020
				f'000	f'000	f'000	f'000
	Other income			83		83
				83		83
Forthe year		ended 31
March 2021

(a) Analysis of expenditure	on charitable		Client	Other	Total	Total
activities		Education	Support	Activities	2021	2020
		K'000	E'000	K'000	K'000	P'000
Group
Staff costs		3,579	45,516	243	49,338	44,623
Other direct costs		559	8,738	205	9,502	9,654
Governance costs			129		129	169
Share of support costs		202	3,634		3,836	4,755
Depreciation		43	227	11	281	308
		4,383	58,244	459	63,086	59,509
Analysed by Fund
Unrestricted Funds		3,642	53,919	443	58,004
Restricted Funds		741	4,325	16	5,082
		4,383	58,244	459	63,086
For the year ended 31"March	2020
Unrestricted Funds		3,840	50,690	538		55,068
Restricted Funds		734	3,684	23		4,441
		4,574	54,374	561		59,509
Charitable Company
Staff costs			41		41	49
Other Direct Costs			54		54	31
Governance Costs			28		28	32
Share of Support Costs			(11)		(11)	(338)
Depreciation			7			6
			119		119	(220)
Analysed by fund:
Unrestricted Funds			119		119
Restricted Funds
			119		119
For the year ended 31"March	2020
Unrestricted Funds			(220)			(220)
Restricted Funds
			(220)			(220)

(b) Support and	(b) Support and	Governance	Support		Total	Total
			Costs	Governance	2021	2020
Group			6'000	K'000	E'000	E'000
Staff costs			3,329	33	3,362	3,300
Depreciation			230		230	244
Head office costs			277		276	1,234
Audit fees				61	61	63
Other professional		costs		34	35	79
Meeting costs				1	1	4
			3,836	129	3,965	4,924
Analysed between
Raising funds						1
Education			202		202	304
Client support costs			3,633	129	3,752	4,619
			3,836	129	3,965	4,924
Charitable Company:
Staff costs			897		897	919
Depreciation			229		229	243
Other costs
Costs recharged	to	group charities	(1,137)		(1,137)	(1,500)
Audit fees				23	23	24
Other professional		costs		4	4	5
Meeting costs				1	1	3
				28	17	(306)
Analysed between
Client support costs				28	17	(306)
				28	17	(306)

				Group		Charitable	Company
				Total	Total	Total	Total
(c) The	total resources expended		above include:	2021 K'000	2020 E'000	2021 6'000	2020 6'000
Auditors'	remuneration			61	63	23	24
Auditors'	remuneration	—other services		6	8
Depreciation on owned		assets		503	544	235	249
Trustees'	expenses			24	28	1	3
Interest	payable on bank loans			33	42	33	42

The average number ofpe	The average number ofpe	rsons employed during the period w	as:
(a) Staff numbers					2021		2020
					Number		Number
						Group
Operational Support Staff					212		201
Teachers					82		70
Care workers					2,078		1,950
					2,372		2,221
he aggregate	emoluments	ofthese persons were as follows:
			Direct
(b) Staff costs			Staff Costs	Support Staff Costs	Total 2021		Total 2020
			f'000	R'000	6'000		E'000
						Group
Wages and salaries			44,563	2,849	47,412		43,224
Social security	costs		3,598	270	3,868		3,462
Pension costs	(note 8 (d))		931	195	1,126		1,007
Other wage costs			374	14	388		385
			49,466	3,328	52,794		48,078

The number ofemployees	annual	emoluments	2021 Number		2020 Number
				Group
f60,001 - f70,000
%70,001 - f80,000
280,001 - F90,000
F90,001 - F100,000
F140,001 - 8150,001
			R'000		2'000
Total trustee and key management	personnel	remuneration	704		605

Group
				Fixtures,
		Land 8	Property	fittings &	Motor
		buildings K'000	Improvements E'000	equipment K'000	vehicles K'000	Total 6'000
Cost:
At 1 April	2020	9,245	2,536	909	1,064	13,754
Translation	difference	92		2	14	108
Additions	in the period	135	68	30	65	298
Disposals	in the period		(391)	(496)	(91)	(978)
At 31 March 2021		9,472	2,213	445	1,052	13,182
Depreciation:
At 1 April	2020	2,331	1,639	794	730	5,494
Translation	difference	36		2	8	46
Charged in the period		178	174		108	504
Disposals	in the period		(391)	(488)	(83)	(962)
At 31 March 2021		2,545	1,422	352	763	5,082
Net book	value:
At 31 March 2021		6,927	791	93	289	8,100
At 31 March 2020		6,914	897	115	334	8,260
Analysis	of net book value of land	and buildings			2021 f'000	2020 E'000
Freehold					5,165	5,195
Leasehold - Over 50 years unexpired					1,762	1,719
Net book	amount				6,927	6,914

Charitable	Company
				Fixtures,
		Land tf	Property	fittings &	Motor
		buildings f'000	improvements K'000	equipment f'000	vehicles f.'000	Total f'000
Cost:
At 1 April	2020	4,556	1,505	360		6,429
Additions	in the period			30		30
Disposals	in the period		(137)	(42)		(179)
Transfers	in the period
At 31 March 2021		4,556	1,368	348		6,280
Depreciation:
At 1 April	2020	960	836	289		2,093
Charged	in the period	86	122	27		235
Disposals	in the period		(137)	(34)		(171)
Transfers	in the period
At 31 March 2021		1,046	821	282		2,157
Net book	value:
At 31 March 2021		3,510	547			4,123
At 31 March 2020		3,596	669	71		4,336
Analysis	of net book value of land	and buildings			2021 f'000	2020 f'000
Freehold					2,392	2,455
Leasehold	- Over 50 years unexpired				1,118	1,141
Net book	amount				3,510	3,596

			2021	2020	2021	2020
			f'000	f'000	E'000	f'000
			Group		Charitable	Company
Finished	goods for resale		13	17
			13	17
12. DEBTORS
			2021	2020	2021	2020
			f'000	F'000	f'000	F'000
			Group		Charitable	Company
Trade debtors			4,094	4,015	1
Amounts	due	from group undertakings			372	181
Prepayments		and accrued income	249	231	50	64
Other debtors			353	64	125
			4,696	4,310	548	246
13. CREDITORS FALLING DUE WITHIN ONE YEAR
			2021	2020	2021	2020
			f'000	F'000	f'000	F'000
			Group		Charitable	Company
Bank loans and overdraft			119	132	88	88
Trade creditors			1,344	1,247	33	16
Amounts	due	to group companies			15	1,411
Taxation	and social security		1,122	1,041	57	73
Payments	on account		511	357
Other creditors			676	915	11	36
Accruals			1,308	1,073	84	70
			5,080	4,765	288	1,694

4. CREDIT	ORS FA	LLING	DUE AFTER MORE THAN	ONE YEAR
				2021	2020	2021	2020
				R'000	E'000	K'000	F'000
				Group		Charitable	Company
Bank loans				1,238	1,453	1,163	1,260
				1,238	1,453	1,163	1,260
Borrowings	—Bank	loans	and overdraft
The maturity	of borrowings		is as follows:
				2021	2020	2021	2020
				K'000	f'000	K'000	E'000
				Group		Charitable	Company
Repayable	within one year		or on demand	119	115	88	88
Repayable	between	one and two years		97	115	88	88
Repayable	between	two and five years		292	345	264	264
Repayable	in five years or		more	849	993	811	908
				1,357	1,568	1,251	1,348
Included in	liabilities	falling	due within one year	(119)	(115)	(88)	(88)
				1,238	1,453	1,163	1,260

	1 Apdi				Reval'	31 March				31 March
	2019 6'000	Income 6'000	Expenditure 6'000	T/fer 6'000	n gain f'000	2020 6'000	income 6'000	Expenditure f'000	T/fer 6'000	2020 6'000
Autism Initiatives (UK)
Covid Relief Grant							100	(79)		21
Bristol Avenue						8	9		(14)
Lilford Court			(2)
One Stop Shop Central Funding		314	(314)					(304)
One Stop Shop Inverness		25	(25)				119	(119)
One Stop Shop Perth		51	(51)				96	(96)
Edinburgh Autism Resource Centre			(5)
Peterhouse School			(3)					(9)
Scotland Outreach Support			(6)
Cambridge Road			(3)
Local Fundrlasing for individual Services	88	77	(78)			87	37	(77)		47
Greenside
Other Grants and Donations			(3)
32Chambres Road			(5)
Isle of Man service/donations	1,223	3,330	(3,076)			1,477	3,551	(3,224)		1,804
Autism Initiatives Nl
Northern Ireland Housing Executive		817	(817)				861	(861)
PSSTraining Strategy Grant			(29)					(3)
Other Donations						9	3			12
Autism Ventures
SFTA Grants & Donations			(6)
MeCyde Grants & Donations		10	(10)					(5)
Southport Caf& Equipment Donations			(3)
MeCyde Oaf& Equipment Donations			(4)
WeGrow Sundry Donations						2	10
Autism Spectrum Connections
Cymru
Welsh Government One Stop Shop Grant							291	(291)
Group Total	1,354	4,686	(4,441)			1,599	5,397	(5,082)	(14)	1,900

						Transfers
				Exchange		from/(to)
			1 April 2020	rate difference	Expenditure	general fund	31 March 2021
			2000	OOOO	f000	f000	OOOO
Designated Reserves-
Autism Initiatives Group
UK Covid-19 Fund			1,000			(1,000)
UK Development and unplanned cessation of services Fund			1,000			(1,000)
Nl Covid-19 Fund			213			(213)
Nl Development and unplanned cessation of services Fund			481			(481)
ICT Development Fund						500	500
Group Development Fund						1,000	1,000
Walk for Autism Fund						498	498
Autism Initiatives (UK)
ICTDevelopment Fund						500	500
Covid-19 Fund						750	750
Peterhouse School Development		Fund	657				657
Autism Initiatives (Nl):
Media Strategy Fund			25			(25)
ICT/IS Strategy Fund			80				80
Capital Fund —Service Development			115			195	310
Capital Fund —Head Office						400	400
Reinstatement Fund						30
Vehicles						30	30
Covid-19 Fund						150
Autism Initiatives Ireland:
Covid-19 Fund			337	12		(288)	61
Unplanned cessation of services		fund	1,036	38		(475)
Leasehold re-instatement	costs		108			(52)	60
ICT Infrastructure			137			(73)	70
Motor Vehicles			83		(36)	(11)	39
Respite - Residential Service			333	13		(112)
Resource Centre			417	15		(367)	65
Regulatory &Compliance			83			(43)
Group designated funds			6,105	94	(36)	(87)	6,076

Prior financial year
						Transfers
				Exchange		from
			1 April 2019 f000	rate difference f000	Expenditure f000	general fund f000		31 March 2020 OOOO
Designated Reserves-
Autism Initiatives Group
UK Covid-19 Fund						1,000		1,000
UK Development and unplanned cessation of services Fund						1,000		1,000
Nl Covid-19 Fund							213	213
Nl Development and unplanned cessation of services Fund							481	481
Autism Initiatives (UK)
Ireland Capital Fund			357			(357)
Peterhouse School Development		Fund	596				61	657
Autism Initiatives (Nl):
Media Strategy Fund			25					25
ICT/IS Strategy Fund			80					80
Capital Fund			115					115
Autism Initiatives Ireland:
Covid-19 Fund							337	337
Unplanned cessation of services		fund				1,036		1,036
Leasehold re-instatement	costs						108	108
ICT Infrastructure			141	(4)				137
Motor Vehicles			77	(2)				83
Residential House			640	(15)		(292)		333
Respite House			427	(1o)				417
Regulatory &Compliance			85	(2)				83
Group designated funds			2,543	(33)		3,595		6,105

17. ANALYSIS OF NET ASSETS BETWEEN FUNDS	17. ANALYSIS OF NET ASSETS BETWEEN FUNDS	17. ANALYSIS OF NET ASSETS BETWEEN FUNDS	17. ANALYSIS OF NET ASSETS BETWEEN FUNDS
				Unrestricted	Restricted
Group				funds	funds	Total
				6'000	K'000	6'000
Fund balances	at	31 March 2021 are represented	by:
Tangible fixed	assets			8,100		8,100
Current assets				17,552	1,900	19,452
Creditors: amounts		falling due within one year		(5,080)		(5,080)
Creditors: amounts		falling due after one year		(1,238)		(1,238)
				19,334	1,900	21,234
Fund balances	at	31 March 2020 are represented	by
Tangible fixed	assets			8,260		8,260
Current Assets				12,884	1,599	14,483
Creditors: amounts		falling due within one year		(4,765)		(4,765)
Creditors: amounts		falling due after one year		(1,453)		(1,453)
				14,926	1,599	16,525
				Unrestricted	Restricted
Charitable company				funds E'000	funds 6'000	Total 6'000
Fund balances	at	31 March 2021 are represented	by:
Tangible fixed	assets			4,123		4,123
Current assets				900		900
Creditors: amounts		falling due within one year		(288)		(288)
Creditors: amounts		falling due after one year		(1,163)		(1,163)
				3,572		3,572
Fund balances	at	31 March 2020 are represented	by:
Tangible fixed	assets			4,336		4,336
Current assets				1,691		1,691
Creditors: amounts		falling due within one year		(1,694)		(1,694)
Creditors: amounts		falling due within one year		(1,260)		(1,260)
				3,073		3,073

	The trustees of Autism	The trustees of Autism	The trustees of Autism	The trustees of Autism	Initiatives	Initiatives	Initiatives	Group control the following companies:
Autism	Initiatives	(UK)						A charity providing care for people in Great Britain & Isle of Man with
								autistic tendencies.
Autism	Initiatives	Northern		Ireland				A charity providing care for people in Northern Ireland with autistic
								tendencies.
Autism	Ventures							A Social Firm operating coffee shops, a cycle shop and workshop and a
								growing project to provide a work and training experience for people with
								autism spectrum condition.
Autism	Spectrum	Connections			Cymru			A Charity established to provide services to people with autism spectrum condition in Wales.
The Bridge Project								A Charity formerly concerned with the provision of education to
								disadvantaged members of Society. The charity ceased trading in prior
								years and has subsequently been placed into liquidation.
Living Initiatives		Limited						A subsidiary formed in December 2005.This company commenced
								trading in October 2009 providing accommodation for a person with
								Autism Spectrum Condition in the Isle of Man. The company has ceased
								trading.
Autism	England	Limited						A 100'/o dormant subsidiary of Al(UK) formed in February 2007.
C-SAW	(North Wales) Limited				(formerly			A 100%dormant subsidiary of Al(UK) formed in December 1999.The
Autism.	E Limited)							company changed its name in order to protect the trading identity of C-
								Saw (North Wales) Limited. This company was dissolved during the year.
Autism	Initiatives	England						A 100'/ dormant subsidiary of Al(UK) formed in January 2008
Autism	Initiatives	Cymru						A 100%dormant subsidiary of Al(UK) formed in December 2007
Autism	Initiatives	Scotland						A 100'/o dormant subsidiary of AI(UK) formed in January 2008
First Inclusive Limited								A 100%dormant subsidiary of Al(UK) formed in February 2010.This
								company was dissolved during the year.
	In addition Autism			Initiatives			Group exerts dominant influence over the following associated company:
Autism	Initiatives	Ireland	(formerly					A company incorporated in Southern Ireland in February 2007, set up to
Autism	Spectrum	Disorder		Initiatives				provide care for people in Southern Ireland, which commenced trading	in
Limited	(ASDI Limited))							April 2008.
The above have		been consolidated				on	a	line by line basis. A summary ofthe individual results is shown on the following
page.

					Autism Initiatives	Autism Initiatives	Autism Initiatives	Autism		Living Initiatives	Total 2021	Total 2020
					UK	(NI)	Ireland	Ventures	ASCC	Limited	6'000	E.'000
Income					49,923	7,141	9,459		462	90	67,516	60,681
Charitable	Expenses				(47,258)	(6,278)	(8,825)	(441)	(411)	(90)	(63,303)	(59,949)
Governance					(46)	(15)	(30)				(91)	(137)
Exchange	Rate			Gain			87				87	(71)
Donation to		Parent										(2,694)
Net Surplus/(Deficit)					2,619	848	691		51		4,209	(2,170)
The aggregate			of the assets liabilities and			funds was:
Assets					14,673	3,764	4,353	88	131	2	23,011	18,397
Liabilities					(4,136)	(406)	(668)	(24)	(90)		(5,324)	(4,920)
					10,537	3,358	3,685	64	41	2	17,687	13,477
Represented			btn
Unrestricted		funds
Designated				funds	2,407	1,000	1,171				4,578	3,412
General funds					6,245	2,346	2,514	61	41	2	11,209	8,466
Restricted	funds				1,885	12					1,900	1,599
					10,537	2,509	3,685	64	41	2	17,687	13,477

9.CASH GENERATE	D FROM	O	PE	RATI	ON	S
							Group		Charitable	Company
							2021	2020	2021	2020
							E'000	E'000	E'000	F'000
Surplus for the year							4,709	824	499	2,994
Adjustments for:
Depreciation and impairment of assets		tangible			fixed		504	549	235	249
Investment income recognised		in Statement				of
Financial Activities
Currency exchange loss on translation							(62)	44
Loss/(profit) on disposal oftangible				fixed	assets		4	(4)
Movements in working capital:
(Increase)/Decrease	in stock						4	(1)
(Increase)/Decrease	in debtors						(386)	(280)	(302)	241
Decrease/(Increase)	in creditors						328	523	(1,406)	(2,067)
Cash generated from	operations						5,101	1,655	(966)	1,417
0. ANALYSIS OF CHANGES			IN	NET	(DEBT)/FUNDS
Group								At 1 April		At 31 March
								2020	Movement	2021
								F'000	E'000	E'000
Cash at bank and in	hand							10,156	4,587	14,743
Bank overdrafts								(17)	(5)	(22)
Loans falling due within one year								(115)	18	(97)
I oans falling due after more than			one year					(1,453)	215	(1,238)
								8,571	4,815	13,386
Charitable Company
Cash at bank and in	hand							1,445	(1,093)	352
I oans falling due within one year								(88)		(88)
Loans falling due after more than			one year					(1,260)	97	(1,163)
								97	(966)	(899)

	Group		Company
	2020	2019	2021	2020
	E'000	F'000	E'000	E'000
Within one year	873	736
Between two and five years	832	634
Over five years	60	136
	1,765	1,506