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2022-03-31-accounts

AUTISM INITIATIVES GROUP REPORTS AND ACCOUNTS For the year ended 31st March 2022

Autism Initiatives Group Charity Number 1170634 Company Number 07120634 ANNUAL REPORT AND CONSOLIDATED ACCOUNTS Year ended: 31[st] March 2022

AUTISM INITIATIVES GROUP REPORTS AND ACCOUNTS For the year ended 31st March 2022

Our Mission Statement

Our mission is to meet the needs of people with autism, their families and carers by providing a range of services which are personal, professional and innovative.

Our Vision Statement

Our expectation is that people with autism can learn and develop and we support this process every single day. We will create unique services for people to enable them to have ownership of their own lives and future.

Our Philosophy

Our philosophy is such that we want people to be at the centre of their service and furthermore we:-

In order to help people become:

We work within a culture of:

With an emphasis on:

Everything we do is:

AUTISM INITIATIVES GROUP REPORTS AND ACCOUNTS For the year ended 31st March 2022

CONTENTS

Pages
Reference and Administrative Details 1
Chair’s Statement 2
Trustees’Report (incorporating Strategic Report)
3–19
Independent Auditors’Report 20–22
Accounting Policies 23–26
Consolidated Statement of Financial Activities
27–28
Company Statement of Financial Activities 29–30
Company and Consolidated Balance Sheets
31
Company and Consolidated Cash Flow Statement
32
Notes to the Financial Statements
33–55
Acknowledgements 56

AUTISM INITIATIVES GROUP REFERENCE AND ADMINISTRATIVE DETAILS For the year ended 31st March 2022

BOARD OF TRUSTEES B Williams Chairperson R Buttery E V Slater

COMPANY SECRETARY

A Grainger

EXECUTIVE STAFF

A Grainger Chief Executive K Silver Deputy Chief Executive T Bourke Acting National Director – Republic of Ireland E Slevin National Director – Northern Ireland C Steedman National Director - Scotland J Howard Director of Finance REGISTERED OFFICE WEBSITE Sefton House www.autisminitiatives.org Bridle Road Bootle L30 4XR REGISTERED CHARITY NUMBER REGISTERED COMPANY NUMBER 1170634 07120634 AUDITORS DSG Chartered Accountants Castle Chambers 43 Castle Street Liverpool L2 9TL PRINCIPAL BANKERS SOLICITORS The Royal Bank of Scotland Brabners 10[TH] Floor Horton House The Plaza Exchange Flags 100 Old Hall Street Liverpool Liverpool L2 3YL L3 9QJ

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AUTISM INITIATIVES GROUP CHAIR’S STATEMENT For the year ended 31st March 2022

Chair’s Statement

As we have emerged into some normality during this year, we have taken time to review and reflect on our organisation’s response to the pandemic, and how together we have faced the biggest challenge in our organisational history. To enable us to reflect, we have sought feedback from our staff teams, to understand how they felt about the organisation’s response during the last year.

Overwhelmingly that feedback has been that people have felt safe and supported, and that there was ‘great team work’. My fellow Trustees and I have been amazed by the dedication, diligence and creativity of all staff in keeping people safe, services open and engaged with families. This hasn’t been easy, our staff teams were decimated in the New Year with Covid related absence and those people left to support the services showed great resilience and fortitude during this period.

The Senior Management Team has also demonstrated great effectiveness in our battle with Covid during the last twelve months, as well as development of safe systems and clear guidance, there has been low key encouragement that resulted in effective take up of vaccines across the organisation. Business continuity plans and staff shortage plans also proved effective. Staff team feedback has indicated that they felt Autism Initiatives were ahead of the game compared to other social care providers, and that we thought more flexibly and creatively about support. This meant we were much focused on keeping people safe, adapting to restrictions, thinking creatively about meaningful activities and keeping motivation levels high. Our person centred specialist approach also enabled us help the people we support to understand the changes in lifestyle due to Covid, and support them effectively through the vaccination programme.

My thanks and that of the Trustees go out to all the staff teams that have supported people so admirably during the last year.

Of course it has again been business as usual this year, and alongside the usual work of the Charity with the beneficiaries at the centre of all we do, the Senior Management Team, have again led a review of our strategic aims, ensuring that there is continuity and that we build on the success of the year before, this year, our key words are:

Engagement, Collaboration, Understanding, People, Progression, Specialism, Resources, Technology

And so our aims for the year are:

1. To develop our culture of collaborating, listening and learning to ensure continuous improvement of our services

2. To be a kind, understanding and aspirational employer and support provider - a charity where people want to work and to be supported

3. To ensure good leadership of all services and effective performance of each team

4. To ensure shared understanding and development of our autism specialism and the purpose, benefits, and costs of this

5. To work with all stakeholders (commissioners, autistic people, families) to understand their needs and develop innovative solutions to support Quality of Life and wellbeing of autistic people

6. To ensure that our services are sustainable, safe and socially minded

I am confident that the thinking and purpose behind our aims, will guide us through another successful year and enhance the culture of the organisation with people always at the centre of what we do.

I would like to thank the Senior Management Team and all the staff within the organisation for their immense contributions this year, and also to the Trustees for their continued support.

Brian Williams Chair of Trustees 25 November 2022

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AUTISM INITIATIVES GROUP TRUSTEES’ REPORT (incorporating Strategic Report) For the year ended 31st March 2022

INTRODUCTION

The trustees are pleased to present their Report and Financial Statements for Autism Initiatives Group (“the Charity”) and its subsidiaries (“the Group”) for the year ended 31st March 2022 which are also prepared to meet the requirements for a directors’ report and strategic report and accounts for Companies Act purposes.

The financial statements have been prepared in accordance with the Charity’s Memorandum and Articles, the Charities Act 2011, the Companies Act 2006, applicable law and 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 (FRS102) (effective 1 January 2019).

OBJECTIVES and ACTIVITIES

The objectives of the Charity are:-

‘To promote the relief, personal development and education of children and persons diagnosed with an autistic spectrum condition and/or non-communicating persons with autistic tendencies.’

The Charity interprets the objects today as providing assessment, education, employment, support and meaningful activity to autistic people, their families and commissioners of services.

There has been no change in the above during the year.

The Group works to a specific philosophy and within an understanding of the autistic person informed by our 5 Point Star Approach. This involves understanding, motivating and communicating with the people we work with alongside establishing the nature of their sensory perception and managing expectations.

The vision of the Group is to:

Provide specialist services to support Autistic people to learn and develop.

Create unique services enabling people to have ownership of their own lives and futures.

The strategies employed to achieve the Group's objectives are:

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.

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OBJECTIVES and ACTIVITIES (continued)

PUBLIC BENEFIT

The trustees have paid due regard to guidance issued by the Charity Commission in deciding what activities the charity should undertake.

Autism Initiatives Group achieves public benefit through the education, treatment, and support of autistic people and their families. The trustees are confident that the charitable aims of Autism Initiatives Group and its charitable subsidiaries satisfy the principles of public benefit as defined in the Charities Act 2006.

HOW THE ORGANISATION’S ACTIVITIES DELIVER PUBLIC BENEFIT

The Group's charitable activities focus solely on meeting the needs of autistic people and these activities are undertaken to further the charitable purposes for the public benefit.

The Group considers equal access to its services is an important issue. Autism Initiatives Group has an Equal Opportunity Policy and a Diversity Statement ensuring it has a culture, (which is reinforced through its learning and development programme), that guarantees equality of access to its services regardless of gender, religious conviction, disability, ethnicity or sexual orientation. The trustees believe equal access to its services is vital to the Charity's success, and that successful outcomes must be shared by all communities that use its services. Autism Initiatives Group aims to ensure that the Charity and its subsidiaries are fully accessible to everyone who receives a service from the organisation and to everyone who works for it.

Education and support services are accessed through referrals across the country and fees are paid by the relevant local authority, either directly or indirectly through personal budgets, which people receive after being assessed by their local authority.

The Charity provides specialist and personalised services to autistic people, which include:

Referrals to its services come from a variety of sources. People with autism spectrum conditions and their families sometimes self refer, or are supported through referrals from social or health care professionals. Referrals will also originate directly from health, social work or education.

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ACTIVITIES

To deliver its objectives the organisation provides a broad range of services, through its charitable subsidiaries, which include the following:

EMPLOYMENT POLICIES

The employees of Autism Initiatives Group are its most important resource since their performance determines the quality of services provided. Once again, as indicated by the numerous regulatory inspections that have been completed, the employees of the Group have made a significant contribution to its continued success.

During the year significant training was undertaken to ensure employees reach and maintain the skills required enabling them to perform effectively, and for the organisation to deliver its objectives. This includes employees also undertaking vocational qualifications, supported by the organisation.

The organisation has a partnership with a Trade Union and employees are consulted on issues of concern to them by means of a regular Consultative Committee and team meetings.

In accordance with the Group’s equal opportunities policy, the organisation has long established fair employment practices in the recruitment, selection, retention and training of staff with disabilities.

STRATEGIC REPORT

The strategic report below includes a Section 172 statement, summary of achievements and performance, a financial review, plans for future periods and a summary of principal risks and uncertainties and plans for future periods.

Section 172 statement

In accordance with Section 172 of the Companies Act 2006 each of the trustees acts in a way that he or she considers, in good faith, would most likely promote the success of the Group for the benefit of its stakeholders as a whole. The trustees have regard, amongst other matters, to the:

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Section 172 statement (cont.)

Autism Initiatives Group depends on the trust and confidence of its stakeholders to operate sustainably in the long term. The Group seeks to put its service users best interests first, invests in its employees, supports the communities in which it operates and strives to work positively alongside people with autism, their families and carers providing specialist services tailored to each individual whilst maintaining the financial stability of the organisation. Section 172 considerations are embedded in decision making at Board level and throughout the Group. Issues, factors and stakeholders which the trustees have considered when discharging their duty under section 172(1) are detailed throughout this Trustees Report along with the organisation’s vision, purpose, and values together with the risks facing the organisation and the mitigating action taken.

When making decisions the Trustees review both the immediate and longer term implications of the decision and look to balance financial and compliance considerations with the need to deliver our mission to the benefit of autistic people and families.

In particular the Trustees consider:

Impact on employees

Autism Initiatives Group views its employees as its most important resource, it is their performance that determines the quality of services provided and the ability of the Charity to meet its core objectives successfully.

Staff training and welfare are at the forefront of our operations with training being maintained throughout a staff member’s employment with the organisation and support structures are made available for continuous access.

The organisation has a partnership with a Trade Union and employees are consulted on issues of concern to them by means of a regular Consultative Committee and team meetings.

In accordance with the Group’s equal opportunities policy, the organisation has long established fair employment practices in the recruitment, selection, retention and training of staff with disabilities. Trustees and staff at all levels participate in self-assessment reviews on an annual basis seeking to identify areas for continuous improvement and growth.

Stakeholders

The Group works to a specific philosophy and within an understanding of the autistic person informed by our 5 Point Star Approach. This involves understanding, motivating and communicating with the people we work with alongside establishing the nature of their sensory perception and managing expectations. Maximising the benefit of our services to our Service Users and ensuring they live the most independent lives possible is our main priority.

Throughout our response to the pandemic there has been a focus on maintaining as much normality as possible for the beneficiaries, and ensuring that their quality of life is maintained, where there have been difficulties for people supported and families we have worked together to find solutions to these.

Autism Initiatives Group undertakes regular and comprehensive reviews of its services that involve its users and stakeholders. Results of these reviews are reported to the Trustees.

The wider community

When planning our activities Autism Initiatives aims to be a helpful provider, keen to support Local and Health Authorities, Trusts in Northern Ireland and the HSE in Ireland to meet their obligations. Similarly, we have evidenced good partnership working with stakeholders and families, being flexible and innovative is at the heart of our strategic aims.

Many of Autism Initiatives Group services, such as our School, OSSME services, Resource centres and One Stop Shops are an important part of their local communities and seek to maintain a visible presence in local community life.

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AUTISM INITIATIVES GROUP TRUSTEES’ REPORT (incorporating Strategic Report) continued For the year ended 31st March 2022

ACHIEVEMENTS and PERFORMANCE

The Autism Initiatives Group comprises, Autism Initiatives Group (AIG) and its following subsidiary charities:

Some of the individual achievements and performance of the individual charities within the Group, are as follows, more detailed information can be found in the individual annual reports of each entity in the group

Autism Initiatives UK

The months of December and January were challenging for us with high levels of staff absence due to the Omicron variant, alongside the usual winter bugs and annual leave planned over the Christmas period. Area Managers worked well with their managers, often outside their planned working hours, to make sure that shifts were covered and that any change in risk of infection was appropriately responded to. Our teams have continued to show lots of goodwill and commitment to the people we support.

In our schools we implemented a Covid Recovery Plan alongside a robust plan to ensure all students were on track to meet individual targets. During the Autumn and Spring Term staff absence due to Covid was up to 25% and the schools responded well by implementing a response level plan which ensured all classes were safely staffed and all students could continue to attend school.

In Scotland the demand for our One Stop Shop services increased as the pandemic increased and they were contacted by more autistic people who were becoming increasingly anxious. We saw more people who were developing OCD symptoms and suffering from low mood. The lack of knowing when the pandemic was going to end, when they would go back to work – was their job secure, frustration towards those who did not adhere to the rules etc. had an extremely negative impact on people’s mental health and general wellbeing. It continues to be fundamental to the work that we do that we are responsive to the needs of the people we support and we therefore developed Wellbeing groups, Discussion groups and Peer support groups, to help to address the impact of the pandemic.

The requirement for mandatory vaccination in order to work within Social Care was an additional demand for us during this time. Human Resources and Area Managers invested a lot of time in to meetings to support unvaccinated staff to understand the importance of vaccination, we had begun to plan consultation with those who remained unwilling to be vaccinated and to begin to plan for losing unvaccinated staff.

The requirement for vaccination as a condition of deployment has now been revoked, but we will continue to support staff to understand the benefits of vaccination and expect that staff will be vaccinated.

During the last year, we maintained a high percentage of compliance with mandatory and specialist training, often using remote, or small numbers of bespoke training for teams. During the year, we planned, and returned to face to face training, and to working in the office, but continued with remote team meetings. We have developed a Hybrid Working Policy as some working at home has been much appreciated by staff and has helped with both outcomes and goodwill.

As with other social care agencies, recruitment and retention has been problematic for us, especially in the winter months of the year. The Operational Teams and Human Resources have worked imaginatively to redesign our recruitment approaches, developing a value based recruitment approach alongside a renewed on-boarding process. We have received much positive feedback since the introduction of values based recruitment, with the new selection process allowing the candidates values to become clear and for us get a more in depth understanding of candidate’s personal attributes.

Retention was also analysed and approaches developed to support retention and make retention everyone’s responsibility. I am pleased that the results have been excellent, and that we appear, in comparison with other social care agencies, to be ahead of the game. Our healthy reserves gave us the confidence also to make two unbudgeted pay rises during the year, which have maintained support staff salaries within the top ten percent of social care providers.

As statutory services have emerged from the pandemic, there was an increased number of inspections and monitoring visits. We are aware that our different way of working in the last year has meant that there have been some ‘gaps’, for example in non-essential repairs and maintenance, however these gaps were efficiently identified and filled, and we have maintained our very good inspection ratings throughout our services.

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ACHIEVEMENTS and PERFORMANCE continued

We have also continued to grow our services, developing supported living, expanding day opportunities, but also continue to be responsive to need. We also identify gaps in service provision to provide unique and bespoke services, that the people who commission our services appear to appreciate. Within England, we have opened one new service in Liverpool and three new services have opened in Blackpool. We have also grown our flexible education service, aligned with our social enterprises, which has given young people who have found it difficult to access schools, an alternative which has yielded great results for those young people.

We continue to receive compliments from different stakeholders. Peterhouse School was judged as ‘Leading’ in ‘Leadership at All Levels’ and ‘Quality of Provision and Outcomes’. The school also achieved an area of excellence ‘empowering autistic students to overcome barriers to learning and life through the personal tutorial programme’ by the Challenge Partners Quality Assurance Review.

Adult services also received numerous compliments, some examples:

From a family member

‘I would like to show my gratitude by complimenting the girls who look after my sister.’ ‘My sister has been living in supported 1:1 living for several years. Over those years 1 member of staff has stayed the same, G. She is an absolute credit to your team. She and the other 2 girls do an amazing job.’

‘I'm finding it difficult to explain over email how amazing they all are. Especially with the triumphs my sister has overcome. For example she's had both Covid vaccines and minor surgery. When once upon a time she would be too frightened to go into a doctors surgery. Can someone please contact me to discuss further as there's so much more.’

From a social worker:

‘I just wanted to take a minute to thank you and your team for the great work you are doing with H (her co-tenants) and her family. This morning’s meeting was extremely positive.’

‘I feel A.I. go the “extra mile” with and for all they work with, and just wanted to take a minute to thank you and your team for this case specifically.’

‘Dear J and C, thanks for your time today. I wanted to say on behalf of myself, L and A, that it has been great to hear how well S is doing. We were asked to facilitate a review of his HCR 20. We have been struck by the compassionate language you use when talking about him and how well you know him and understand the impact of his ASC upon him. The whole team sound attuned to his needs and it’s been wonderful to hear how well he is doing. This has been immensely helpful in reviewing his HCR 20 and formulation.’

From our staff:

‘It’s not just a job. The people we support are at the heart of the company and we are always trying to improve our service to them.’ ‘The company is supportive of new ideas and will try everything they can to make the people we support’s dream a reality.’

‘I have worked for AI for over 11 years and can honestly say it’s the best organisation I’ve worked for.’

Our thanks also go to every person that took part in a Walk for Autism at the beginning of the year, your efforts resulted in a fantastic return which will go directly to fund projects to benefit autistic people throughout the organisation.

Autism Initiatives Northern Ireland

In the past year Covid has of course remained a significant concern and there has been fluctuations in the numbers of staff and people supported tested positive. We experienced Covid-19 outbreaks in close to a quarter of our services, over fifty per cent of our staff developed coronavirus but only nine per cent of people supported developed the condition.

The low number of people supported who developed coronavirus, none of whom were very ill or needed hospital care, is testament to our effective infection control processes, planning, risk assessing and adapting to the fast moving requirements that were required during the pandemic. By being proactive and rapidly adapting to requirements related to the coronavirus pandemic in the past year our staff and people supported have been kept safe.

There were also excellent shared responses by our staff teams and senior managers in supporting each other through the pandemic that resulted in organisation resilience as well as high levels of safety and well-being for the people we support. At times staffing did become difficult however due to the financial health of the Charity we were also able to enhance overtime rates to encourage increased staffing over the festive season.

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ACHIEVEMENTS and PERFORMANCE continued

AINI continues to show healthy business growth this year, total turnover in the financial year was £6.9m and for the 2021/22 financial year this increased to £7.2m, a four per cent increase. We had been successful in filling vacancies within services, with healthy referrals throughout the year, and have also commenced a new supported living service. The new service was designed around the specific needs of a young person with autism who would not tolerate living with others, their support from a previous provider had broken down. This service opened despite difficulties with recruitment across the social care sector due to the pandemic. The young person has settled very well into their new home and she and her family are delighted with the support Autism Initiatives are providing.

Training and the specialist training provided by the Charity is integral to the good outcomes experienced by beneficiaries. All regulatory training is provided at a consistently high rate of over ninety per cent well in excess of our key performance indicator of eighty per cent delivery.

Evaluation surveys of staff views, experiences and engagement with training activities are overwhelming positive. This excellent standard of training delivery has been maintained during the pandemic by use of improved flexibility of the training delivery utilising both face-to-face and online training combined with experiential learning such as shadowing in the work setting and an excellent induction programme.

We continued to maintain a very good relationship with commissioners in NI which continues to contribute to a steady annual increase in commissioned work being awarded to us due to how successfully we have provided such services to agreed contracted times. Our reputation remains high which is regularly acknowledged by care management professionals in reviews and interactions with our services.

For example reported by a HSCT Manager about one of our services:

‘I just want to tell you the provider report you completed is the best provider report I have ever read. It provides all the information I need to complete a comprehensive assessment and shows how much care and support you provide for (person supported) and how well you know him.’

The work of the Charity continues to be respected, for example a clinical psychologist commenting on a young person who transitioned into a new service:

‘She commended supporters on how well they have supported X throughout the transition into her new home. She is now displaying few behaviours of concern and therefore can be discharged from clinical psychology at this time as staff have allowed X to get to know them so well which has made her comfortable and feel reassured in her new setting.’

We record and monitor significant compliments made about our services from key stakeholders, and we are especially proud of the high number of these received is a useful quality marker of good service provision. In the past year we have had over one hundred compliments. These come from a range of professionals and stakeholders and focus on the excellent care, support and expertise that our supporters and managers provide. But, our greatest pride is in compliments from families of the people we support.

The following examples are from three individual parents, representative of three separate services:

‘I had A’s review today and placed on record the wonderful care and support she receives and how much it means to us to know that she is so valued and loved in her home.’

‘B is so happy … nothing is ever too much trouble. All work hard to keep him and other service users as happy and as safe as possible.’

‘I compliment all supporters on how well they have cared for C since she has moved into the service. I know she is in the right place and I have seen a big difference in her.’

A mother commented on her daughters care and support-

I had D’s review today and placed on record the wonderful care and support she receives … and how much it means to us to know that she is so valued and loved in her home.’

A father stated he thanked both staff for helping his son get his booster vaccination and ensuring that it all went ‘incredibly smoothly and for making the process so easy for him’.

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ACHIEVEMENTS and PERFORMANCE continued

Autism Initiatives Ireland

Autism Initiatives has faced another challenging year in relation to Covid which placed a high demand on our front line staff with Covid related staff absence remaining high. Our commitment to the provision of day and outreach resources while maintaining 24/7 residential and respite services throughout the pandemic required a high level of flexibility from staff as we were forced to reduce some areas of our service delivery, or do it in a different way to be able to redeploy staff to essential services. Area managers and staff teams were excellent in keeping services open and functioning properly, and we have received many compliments and notes of appreciation from families over this period for the way we have responded individually, and as an organisation to the challenges that we have faced.

Our planning and resourcefulness have stood the organisation in good stead, reducing the risk of infection remained our number one priority, and we quickly adapted and implemented new guidance around managing this risk. Outcomes for people supported were good, and while we experienced some outbreaks, everyone was kept safe.

The Senior Management Teams and Human Resources have been excellent in responding to the staffing crisis that impacted on social care. Recruitment and Retention plans were developed and embraced by all staff, with recruitment processes seeing review and change to allow for more effective recruitment which has seen staffing levels recover. Retention and how we support retention has been something that we have also closely looked at, leading to some positive changes and a culture shift whereby retention becomes the responsibility of everyone within the organisation.

Feedback from our service users and families are essential in the management and provision of services throughout the pandemic. Thankfully the ongoing consultation with service users and families indicates high levels of satisfaction both individually and at service level this past year. Considering the many challenges we faced as a provider, many families and service users appear to recognise and appreciate how priorities were made in response to ‘meeting needs’ with respect to front-line workers and their safety being balanced with essential service provision throughout the pandemic. The flexibility and responsiveness of all our staff, especially where redeployment of staffing necessitated 24/7 safe service provision at critical periods, has proved invaluable.

Increased inspection from regulatory services has been challenging this year, especially during periods of staffing difficulties. However the team have rallied around this, and any issues in the environments of the service (due to nonessential maintenance being scaled back) have been quickly caught up, and our recent inspections have resulted in good reports.

In the previous two years the finance team has worked exceptionally to provide all the information to make a successful application to the Pay Restoration Programme, April 2021 saw payment of the first instalment, with the second tranche, which was applied for in May 2021 due in 2023. The Charity decided to make an enhanced restoration to staff, which saw staff receive €1,000 per employee plus fifty per cent back dated to January 2021.

We continued to receive referrals and grow our services during the last year and our relationship with HSE around our referrals has been good. The HSE are continuing to appoint new staff and roles that we are becoming more familiar with through our quarterly reviews. These include new Disability Officers and Placement Coordinators. The regular quarterly meetings have provided more up-to-date communication and collaboration opportunities. We recognise that relationship building is essential in meeting the complex care needs as evidenced in recent ‘social care emergency’ referrals. AII as a specialist provider is responding to these challenges with an emphasis on VFM.

FINANCIAL REVIEW

Overview of the year

▪ Income and Expenditure

Total income in the year ended 31 March 2022 was £71.2m (£68.0m 2021), an increase of 4.7% on the previous year. The increase was mainly the result of fee increases, new services commencing during this year and a full year of income from services commencing partway through the previous financial year.

Fee income from statutory bodies for clients cared for by the Group continues to account for the majority of overall income.

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FINANCIAL REVIEW (continued)

Voluntary income increased to £2,419k from £2,378k.. The Fundraising Team has expanded to include a Fundraising Assistant to support Trust fundraising and Community Fundraising. The 5th Walk for Autism virtual fundraising challenge saw almost 4000 people register and the 1st Cycle for Autism virtual challenge launched. Income from Trusts included several grants from Scottish Government for One Stop Shops and a number of Charitable Trusts awarded funds to the Bristol Avenue renovation project. Although Trusts are now operating as normal post pandemic, mass participation events such as Edinburgh Marathon and Bournemouth Marathon are postponed until 2023.

Total resources expended in the year ended 31 March 2022 were £69.7 (£63.3m in 2021) an increase of £6.4m from the previous year. This represents a rise in expenditure of 10.1% which in addition to setup and running costs for services commencing during this and in the previous financial year is mainly due to significant increases in wage and staff costs as a result of actions we have taken to improve recruitment and retention of staff in the face of increasing challenges in the care sector as well as continuing legislative changes in minimum and living wage requirements and holiday pay rates.

The Group reports a surplus of £1.5m for the year ending 31 March 2022 (£4.7m surplus for the year ending 31 March 2021). The Group requires a surplus to fund future developments and build up general free reserves in line with its reserve policy.

The parent Charity reports a surplus of £17k (2021: £499k) for the year ending 31 March 2022. This result is after recharging central management costs to group companies. In accordance with the Group’s reserves policy, designated funds have been established to provide for future capital developments and Covid-19 related costs.

The main operating Charities continue to face pressures on fee income as statutory bodies seek to achieve budgetary savings while economic difficulties remain. In addition continuing legislation in the areas of minimum wage levels and the need to improve pay and conditions in order to recruit and retain staff has resulted in increasing costs in the organisations key areas of wages and salaries.

The Group is continuing to monitor all costs with a view to achieving savings wherever possible and is also embarking on a programme of fee negotiation in the light of new pay rates.

As noted elsewhere in this report, the Coronavirus Crisis has presented the Group with considerable challenges, The Group’s management continues to assess the ongoing consequences, and are confident that the Group is currently well placed to minimise the effect of the crisis on the Group’s finances.

▪ Balance Sheet

The Group’s balance sheet remains healthy with net assets of £22.8m (2021: £21.2m). This represents an increase of £1.6m over the previous financial year. Unrestricted funds amount to £20.7m (2021: £19.3m) and restricted funds £2.1m (2021: 1.9m). At 31 March 2022 the cash position was £15.8m (2021: £14.7m).

▪ Subsidiary undertakings

A summary of the results of subsidiary undertakings is reported in note 18 to the accounts.

▪ Capital expenditure

Significant capital expenditure for the year of £0.9m includes property acquisitions in both England and Northern Ireland.

Principal Funding Sources

The principal funding sources for the Group is fee income from local authorities and education authorities for students and adults cared for and educated by the Group.

Reserves Policy

The trustees consider the Charity and the Group’s free reserves policy on a regular basis. Now more than ever the trustees are aware that the Group needs to maintain sufficient reserves to allow it to not only meet future known commitments and liabilities but also to absorb unforeseen setbacks and to react to change or take advantage of opportunities.

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FINANCIAL REVIEW (continued)

The trustees define the level of free reserves at any time to be the total of all undesignated unrestricted reserves less the book value of fixed assets, net of any long term loans.

The trustees also consider it important to be able to continue to advance the work of the Group by continuous programmes of research and development into its operations. Given this, the trustees consider that a target amount of between three to six months of core expenditure should ideally be maintained as free reserves to ensure the above and to give the reassurance to beneficiaries and funders. Based on the financial statements to 31 March 2022 this would equate to committing to build a level of free reserves within the Group in the long term of circa £26.2m.

Autism Initiative Group’s principal objective is to continue to advance and improve the work that is delivered by its subsidiaries through programmes of continuous research, development and investment into all areas of operations. In order to advance this, Autism Initiatives Group seeks donations from its subsidiary charities. Funds from donations received are held in designated reserves in Autism Initiatives Group for the benefit of its subsidiary charities.

Therefore when assessing the level of free reserves available for the Group the trustees consider the combined level of undesignated unrestricted reserves held in subsidiary charities together with any designated funds within Autism Initiatives Group, which have arisen as a result of donations that have been made.

As at 31 March 2022 the Charity had unrestricted reserves of £3.6m (2021: £3.6m) and £2.2m (2021: £2.0 m) held as designated in respect of donations from Subsidiaries in line with the above. The trustees are aware that combined free reserves of £7.5 falls short of the aspirational target that they have set but they are fully committed to working towards this goal in the long term.

Investment Policy

The Group has the power to invest funds not immediately required for its general purposes in such investments as it deems fit for purpose.

The Group’s investment objectives are to:

The Charity’s policy continues to be to maintain cash deposits rather than to invest in stocks and shares, property (other than for the Charity’s general purposes) or any other investment. This policy is kept under review.

Principal risks and uncertainties

The trustees are committed to adopting best practice in the identification, evaluation and cost-effective control of risks, to ensure that the Group’s exposure is minimised or eliminated where possible.

In order to identify, and manage risk a dedicated committee is in place, to which trustees, senior management and senior staff all contribute, an independent expert also forms part of the committee.

Principal areas of risk identified as a result of the processes in place include;

Financial Risk

The highest risk identified is the impact of the current economic climate on revenue streams from statutory bodies (95% of the Group’s income is derived from these sources) and the effect of external influences and legislation on its ability to manage costs. To manage this risk a stringent budgeting procedure has been established to identify and maximise all income streams and to tightly manage cost control. In addition, an ongoing program of reviewing and updating the entire organisation’s operating procedures and policies has commenced. The Group has also invested in expanding its fundraising department in order to identify and maximise income streams from alternative funding sources.

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AUTISM INITIATIVES GROUP TRUSTEES’ REPORT (incorporating Strategic Report) continued For the year ended 31st March 2022

FINANCIAL REVIEW (continued)

Operational Risk

Ensuring the provision of its services to the many people affected by ASC who are served by the Group remains of the highest order. Quality assurance is given the highest priority within the group, services are subject to external inspection from regulatory bodies, and contract compliance reviews. Internally the Quality Assurance Manager, co-ordinates peer reviews and internal inspection and reviews, the organisation is also part of the Autism Partnership Validation, a peer review process developed through the Autism Alliance.

Health and Safety

A detailed plan of assessments, training and reviews has been developed and implemented to ensure the physical risk of injury or liability to any service user, staff member or member of the public when accessing the Group’s facilities or services is minimised.

In addition to the above a detailed risk register is kept and reviewed by the trustees and they are satisfied that the systems in place manage exposure to the major risks identified.

PLANS FOR FUTURE PERIODS

In previous years, the Group has worked towards restructuring the organisation, creating a top company, ‘Autism Initiatives Group’ to act as a corporate centre, providing a number of ‘head office’ functions to the organisation as a whole. This restructure was successfully concluded at the commencement of the previous financial year. The focus as a group for the forthcoming year will to be to continue to improve the consistency of our systems and processes across the range of activities that support the organisation.

The Group will also continue to focus on resources, ensuring value for money within supplier contracts and striving to be as efficient an organisation as possible, without compromising the quality of support to the beneficiaries of the Group.

Specific future goals for the regions, subsidiaries and social enterprises are detailed below:

Autism Initiatives UK

For this coming year within our education services and following the retirement of our Head Teacher, we have restructured and appointed an Executive Head Teacher who will oversee all of Autism Initiatives Education service under a new strategic development plan, which includes the further development of the flexible education service.

Alongside this we have exciting plans for the development of a replacement school, and we are busy looking to acquire land, and develop a school that enhances our education offer by providing a unique environment based on the Passivhaus concept of low energy costs and high standards of wellbeing and comfort.

Within adult services we continue to receive referrals and develop innovative and flexible services underpinned by our person centred autism specific support. Further development of supported living services will take place both in England and Scotland with new services planned for this forthcoming year.

We also continue to develop our approaches and we will see further development of our contemporary autism practice informed by the research of our Deputy Chief Executive, Dr Kate Silver. Such investment in developing our understanding helps the beneficiaries of the Charity achieve and progress in a way that is not reflected in generic social care services.

Autism Initiatives Northern Ireland

We have been very successful in providing bespoke individual autism specific services for individuals who require this type of service. Having developed a good reputation with commissioners for developing such services we shall develop another service of this nature in the coming year.

A year ago we commenced provision of Defibrillators in services to provide rapid cardiac emergency first aid in services, which are known to potentially save lives. To date approaching fifty per cent of services have been provided with a defibrillator and in the coming year we intend to provide one in each service.

From funding raising in the coming year we intend to provide garden equipment, raised beds for growing flowers and vegetables, garden furniture to provide for fuller use of outside space, and garden equipment that can act as sensory enhancements for the people we support.

We aim to relocate our head office, and also develop a new day resource centre for young people.

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AUTISM INITIATIVES GROUP TRUSTEES’ REPORT (incorporating Strategic Report) continued For the year ended 31st March 2022

PLANS FOR FUTURE PERIODS continued

We will continue to receive referrals and work with commissioners and families to provide flexible and innovative service solutions. We also continue to develop our approaches and we will see further development of our contemporary autism practice informed by the research of our Deputy Chief Executive, Dr Kate Silver. Such investment in developing our understanding helps the beneficiaries of the Charity achieve and progress in a way that is not reflected in generic social care services.

Autism Initiatives Ireland

In meeting complex needs and adapting residential services to better meet the needs of individual service users has required innovative building adaptations. Balancing these individual complex needs with the compatibility of other shared living arrangements is challenging. A strong feature of our specialism is to build services around our service users. Shared living spaces may present with many requirements for personal space, work space, social and shared living arrangements. We have identified a number of living arrangements that we would like to explore creative alternatives. This planning and design will identify opportunities for independence and development.

The development of respite services are also designed with the ‘balance’ of compatibility and meeting individual needs of service users. The most recent setting up of the Pines is proving successful in meeting these needs. Replicating this model which can provide a mix of personal space while supporting families will be a primary focus next year and we are currently exploring the setting up of respite services in the CHO 7 area.

We are also exploring our strategic response to the housing needs of people supported. In meeting with families, the future housing needs of autistic people are of significant concern and it is clear from our consultation with families there is a need for increased independent living opportunities. The housing crisis in Ireland is hampering these opportunities, with the government struggling to respond to the recent ESRI Report, June 2021, requiring a doubling of its investment in housing stock to 36,000 units each year. To date accessing housing in Ireland, especially social housing re: complex/special needs, involves being on a waiting list or accessing housing needs through Housing Associations. In response to these challenges AII, continue to network and build up relationships with Oaklee, Respond and North East Housing. We aim to continue to develop our supported living services, and where feasible we will consider future investment in housing stock to meet autistic people’s needs.

I would like to thank the Trustees for their support during this difficult year, the Directors and Senior Management Teams for their professionalism and excellence, also the staff teams for their dedication and resilience. Thank you also to our beneficiaries for their inspiration and all stakeholders for their support.

CHARITY INFORMATION

Autism Initiatives Group was incorporated as a company limited by Guarantee on 8[th] January 2010 in order to register the group name. The company remained dormant until April 2017. Following a re-organisation of the Autism Initiatives group of operating charities and companies, Autism Initiatives Group was established as the parent company in place of Autism Initiatives (UK) and commenced activities in April 2017. As part of the re-organisation, Autism Initiatives (UK) became a subsidiary of Autism Initiatives Group. Autism Initiatives Group was registered with the Charities Commission on 8[th] December 2016.

The Group’s principal operating subsidiary, Autism Initiatives (UK) was registered with the Charity Commission in 1990. Initially it had a borough-wide brief to ensure that people with autism in Liverpool and Lancashire had access to a comprehensive range of direct and supportive services, which were personal, professional and innovative. All users of Autism Initiatives’ services have a diagnosis of an ASC or would otherwise benefit from the Group’s philosophy and approach.

The aim of the organisation continues to be to represent and provide for the needs of people with autism, their families and carers. The last 25 years has seen significant growth in the number of people with autism which the Charity supports and in the range of services provided throughout the UK. The Group’s reputation for the quality and depth of the service it provides has resulted in many local authorities and area health boards requesting that it set up similar services all over the UK and Ireland.

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AUTISM INITIATIVES GROUP TRUSTEES’ REPORT (incorporating Strategic Report) continued For the year ended 31st March 2022

CHARITY INFORMATION continued

Initially, this began in other parts of the North West region of England, and comprehensive services are now also established in the North East of England, Scotland, Isle of Man, Wales and Northern Ireland in its charitable subsidiaries and in Southern Ireland under Autism Initiatives Ireland (formerly ASDI). The organisation is committed to service development that allows people to benefit from its services across a wide geographical area.

The strength of the organisation lies in its strong governance, management structure and policy coverage. The Autism Initiatives Group has demonstrated an ability to be flexible to meet the constantly evolving needs of its client base in the context of the ever changing government legislation and funding structures.

STRUCTURE, GOVERNANCE and MANAGEMENT

Governing Document

Autism Initiatives Group is a company limited by guarantee and is governed by its Memorandum and Articles of Association incorporated 8[th] January 2010, as amended by special resolution dated 13[th] October 2016. It is registered with the Charity Commission.

Group Companies

As of 31 March 2021, the Charity had five wholly owned active subsidiary companies, namely Autism Initiatives (UK) (No. 02436777/Charity Reg:702632), Autism Initiatives Northern Ireland (No. NI047238/Charity Reg:XR72211), Autism Initiatives Ireland (No. 435497/Charity Reg:20066031), , Autism Ventures (No 07260299/Charity Reg. 1137068), Autism Spectrum Connections Cymru (No. 08461023/Charity Reg. 1158045). In addition, Living Initiatives Limited (No 05648762) did not tra and The Bridge Project (No: 03039158/Charity reg: 1055005) did not trade in the year. In addition, the Charity had six wholly owned dormant subsidiary companies, namely, Autism England Limited (No. 06083307, Autism Initiatives England (No. 06467503), Autism Initiatives Cymru (No. 06461249), Autism Initiatives Scotland (No. SC335885). C-SAW (North Wales) Limited (No. 03893623) and First Inclusive Limited (No 07168123) were dissolved during the previous financial year.

Trustees

The trustees, who are also the directors for the purposes of the company law, and who served during the year are;

B Williams R Buttery E V Slater

There are currently three trustees who oversee the activities of the Charity. Trustees are elected to the Board by the members who are also the trustees, subject to the Board’s requirements of the Charity at that time. Trustees give their time voluntarily and receive no benefits from the Charity. Any expenses reclaimed from the Charity are set out in note 8 to the accounts. As permitted by the Charity’s governing document an amount of £15k (2021: £15k) was paid to Mr Brian Williams in respect of remuneration.

All trustees undergo a training and induction programme and work within the code of conduct and good practice guidelines as set out by the Charities Commission.

All trustees have a job description and designated responsibilities within the committee that they sit on. The committees are Finance and audit, Education, Human Resources, development committees and Wales and Scotland committees, who report back to the main Board on a quarterly basis.

The Board has appointed a Chief Executive to manage the operations of the Charity. To facilitate effective operations, the Chief Executive has delegated authority within terms of delegation approved by the trustees. The working relationship between the Board and the Chief Executive is a tribute to the strategic development of the organisation and as such the Board meet on a quarterly basis.

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AUTISM INITIATIVES GROUP TRUSTEES’ REPORT (incorporating Strategic Report) continued For the year ended 31st March 2022

STRUCTURE, GOVERNANCE and MANAGEMENT continued

Executive Management

The Chief Executive has global responsibility for all Autism Initiatives Group operations, including the implementation of the policy and strategic direction of the organisation. The Chief Executive is the interface between the governance and management functions of the organisation.

The Chief Executive has an executive management team which comprises the National Directors for England, Ireland and Scotland, together with the Directors of Finance, and Human Resources. He has principal responsibility for liaising with external agencies, e.g. through partnerships. The Chief Executive is also the Company Secretary and liaises directly with the Board of Trustees.

All executive directors, who are not directors for the purposes of company law, have specific responsibilities in their own area and form the executive group advising on the corporate and strategic direction of the organisation, reporting directly to the Chief Executive.

Remuneration Policy (key management personnel)

The Board of Trustees is responsible for reviewing the pay of the senior executive staff. The Board periodically benchmark against pay levels in other comparable organisations of a similar size, with the support of external advice as required.

During the year the Board undertook a review of the service contract for the Chief Executive. The Board felt that changes were necessary to certain clauses within the contract to protect the Charity from potential operational and financial risk going forwards. In consideration for agreeing to changes to certain terms and conditions within the contract, compensation was paid of £320k to the Chief Executive.

Organisational Structure

The Organisational Structure is as follows:

Autism Initiatives Group

Organisational chart for Trustees, Chief Executive & Directors Team:

----- Start of picture text -----
Trustees
Wales Sub Education Sub- Finance Sub- Human Resources and Audit Sub- Scotland
Committee Committee Committee Development Sub- committee Sub-
1 Trustee 2 trustees 2 trustees Committee 1 Trustee committee
2 trustees 1 Trustee
Chief Executive
Personal
Assistant (CEO)
To CEO
Head of National Directors for
Assistant Human Director Head of England, Scotland, Area Manager
Director Resources Finance fundraising Northern Ireland and Wales
Housing and media Ireland
----- End of picture text -----

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AUTISM INITIATIVES GROUP TRUSTEES’ REPORT (incorporating Strategic Report) continued For the year ended 31st March 2022

STRUCTURE, GOVERNANCE and MANAGEMENT continued

Risk Management

The trustees have a risk management strategy that comprises of:

This work is ongoing and the particular formulation of the risks identified through the procedure allow for the contingency plans to be drawn up through the identified risk procedure, the main focuses being corporate risk. There is also a robust risk management procedure that looks at the direct risks faced by the individuals that are supported directly by the group Charities.

Business Planning

The three year Business Plan, which is revisited on a regular basis, is based on detailed review of the organisation, its aims and its objectives and provides the framework, based on the core values, through which the organisation is managed. The plan provides a clear statement of the current position and how the Autism Initiatives Group will overcome any challenges it may face and, critically, continue to meet the needs of the individuals the Group support, their families and other partners.

The current plan is based on an understanding both of the needs of individuals with autism, their carers, other partners and Autism Initiatives Group’s resources and lays out the key issues and objectives for the period 2018 to 2022.

Business Planning

The plan sets a challenging agenda for the medium term future of the organisation. These objectives will be achieved because Autism Initiatives Group and its subsidiary charities:

A set of strategic aims and priorities for the organisation has been developed which focuses on the deliverance of robust and growing services in the Autism Initiatives way. This plan, which is regularly reviewed recognises the changing landscape of social care and the increasing complexity of referrals received by the organisation.

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AUTISM INITIATIVES GROUP TRUSTEES’ REPORT (incorporating Strategic Report) continued For the year ended 31st March 2022

ENERGY AND CARBON REPORT

Energy and emissions report

During the period total UK energy use was 3,936,695 kWh

During the period total greenhouse gas emissions due to UK energy use was 850,627 kgCO2e During the period the Group intensity ratio was 0.39 (Tco2E per total tonnes of production)

During the financial reporting period, for its UK based entities, Autism Initiatives Group have made the following energy efficiency improvements:

The group has followed the 2019 HM Government Environmental Reporting Guidelines. The group has also used the – GHG Reporting Protocol Corporate Standard and have used the 2020 UK Government’s Conversion Factors for Company Reporting

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AUTISM INITIATIVES GROUP TRUSTEES’ REPORT (incorporating Strategic Report) continued For the year ended 31st March 2022

STATEMENT OF TRUSTEES’ RESPONSIBILITIES

The trustees, who are also the directors of Autism Initiatives Group for the purposes of company law, are responsible for preparing the Trustees Report and accounts in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice)

Company law requires the trustees to prepare accounts for each financial year which give a true and fair view of the state of affairs of the Charity and of the incoming resources and application of resources, including the income and expenditure, of the Charity for that year.

In preparing these accounts, the trustees are required to:

The trustees confirm that they have complied with the above requirements in preparing the financial statements.

The trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the Charity and to enable them to ensure that the financial statements comply with the requirements of the Companies Act 2006. They are also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

The Charity has low energy usage and has not therefore included an energy and carbon report.

AUDITOR

In accordance with the Charity’s articles, a resolution proposing that DSG be reappointed as auditor of the Charity will be put at a general meeting.

STATEMENT OF DISCLOSURE TO AUDITOR

In so far as the trustees are aware:

This report, including the strategic report was approved by the Board of Trustees on 25[th] November 2022 and signed on its behalf by:

B Williams Chair

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AUTISM INITIATIVES GROUP INDEPENDENT AUDITORS’ REPORT to the Members of Autism Initiatives Group For the year ended 31st March 2022

Opinion

We have audited the financial statements of Autism Initiatives Group (the ‘parent charitable company’) and its subsidiaries (the ‘group’) for the year ended 31 March 2022 which comprise the Group and Parent Charitable Company Statement of Financial Activities, the Group and the Parent Charitable Company Balance Sheet, the Group and the Parent Charitable Company Cash Flow Statement and notes to the financial statements, including a summary of significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland (United Kingdom Generally Accepted Accounting Practice).

In our opinion the financial statements:

Basis for opinion

We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditor’s responsibilities for the audit of the financial statements section of our report. We are independent of the group and parent charitable company in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC’s Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.

Conclusions relating to going concern

In auditing the financial statements, we have concluded that the trustees’ use of the going concern basis of accounting in the preparation of the financial statements is appropriate.

Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the group’s or parent charitable company’s ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.

Our responsibilities and the responsibilities of the trustees with respect to going concern are described in the relevant sections of this report.

Other infomation

The other information comprises the information included in the trustees’ annual report, other than the financial statements and our auditor’s report thereon. The trustees are responsible for the other information contained within the annual report. Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon. Our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the course of the audit or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact.

We have nothing to report in this regard.

Opinions on other matters prescribed by the Companies Act 2006

In our opinion, based on the work undertaken in the course of the audit:

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AUTISM INITIATIVES GROUP INDEPENDENT AUDITORS’ REPORT to the Members of Autism Initiatives Group For the year ended 31st March 2022

Matters on which we are required to report by exception

In the light of our knowledge and understanding of the group and parent charitable company and its environment obtained in the course of the audit, we have not identified material misstatements in the strategic report or the directors’ report included within the trustees’ report.

We have nothing to report in respect of the following matters in relation to which the Companies Act 2006 requires us to report to you if, in our opinion:

Responsibilities of trustees

As explained more fully in the statement of trustees’ responsibilities, the trustees (who are also the directors of the charitable company for the purposes of company law) are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the trustees determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.

In preparing the financial statements, the trustees are responsible for assessing the group’s and parent charitable company’s ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the trustees either intend to liquidate the group or the parent charitable company or to cease operations, or have no realistic alternative but to do so.

Auditor’s responsibilities for the audit of the financial statements

We have been appointed as auditor under the Companies Act 2006 and report in accordance with the Acts and relevant regulations made or having effect thereunder.

Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor's report that includes our opinion. Reasonable assurance is a high level of assurance but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.

Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures in line with our responsibilities, outlined above, to detect material misstatements in respect of irregularities, including fraud. The extent to which our procedures are capable of detecting irregularities, including fraud, is detailed below.

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AUTISM INITIATIVES GROUP INDEPENDENT AUDITORS’ REPORT to the Members of Autism Initiatives Group For the year ended 31st March 2022

Capability of the audit in detecting irregularities, including fraud

Based on our discussions with the charity’s management and the Trustees, we identified that the following laws and regulations are significant to the entity:

These matters were discussed amongst the engagement team at the planning stage and the team remained alert to noncompliance throughout the audit.

Audit procedures undertaken in response to the potential risks relating to irregularities (which include fraud and noncompliance with laws and regulations) comprised of: inquiries of management and the Trustees as to whether the entity complies with such laws and regulations; enquiries with the same concerning any actual or potential litigation or claims; inspection of relevant legal correspondence; review of Trustee meeting minutes; testing the appropriateness of journal entries; and the performance of analytical review to identify unexpected movements in account balances which may be indicative of fraud.

No instances of material non-compliance were identified. However, the likelihood of detecting irregularities, including fraud, is limited by the inherent difficulty in detecting irregularities, the effectiveness of the entity’s controls, and the nature, timing and extent of the audit procedures performed. Irregularities that result from fraud might be inherently more difficult to detect than irregularities that result from error. As explained above, there is an unavoidable risk that material misstatements may not be detected, even though the audit has been planned and performed in accordance with ISAs (UK).

A further description of our responsibilities is available on the Financial Reporting Council’s website at: https://www.frc.org.uk/auditorsresponsibilities. This description forms part of our auditor's report.

Use of report

This report is made solely to the charitable company’s members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the charitable company’s members those matters we are required to state to them in an auditor’s report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the charitable company and the charitable company’s members as a body for our audit work, for this report, or for the opinions we have formed.

J M Ellis BA FCA CTA (Senior Statutory Auditor)

For and on behalf of DSG Date 25[th] November 2022 Chartered Accountants and Registered Auditors 43, Castle Street Liverpool L2 9TL

DSG is eligible to act as an auditor in terms of section 1212 of the Companies Act 2006.

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AUTISM INITIATIVES GROUP ACCOUNTING POLICIES For the year ended 31st March 2022

The principal accounting policies are summarised below. The accounting policies have been applied consistently throughout the year and the preceding year by the Charity and its subsidiaries.

(a) Basis of preparation

The financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”), “Accounting and Reporting by Charities” the Statement of Recommended Practice for Charities applying FRS102, the Companies Act 2006 and UK Generally Accepted Accounting Practice as it applies from 1 January 2019. The Charity is a Public Benefit Entity as defined by FRS102. The accounts are prepared in sterling which is the functional currency of the charity. Monetary amounts in these financial statements are rounded to the nearest £k. Autism Initiatives Group was incorporated as a company limited by Guarantee on 8[th] January 2010 in order to register the group name. The company remained dormant until April 2017. Following a re-organisation of the Autism Initiatives group of operating Charities and companies, Autism Initiatives Group was established as the parent company in place of Autism Initiatives (UK) and commenced activities in April 2017. As part of the re-organisation, Autism Initiatives (UK) became a subsidiary of Autism Initiatives Group.

The introduction of the new holding company constitutes a Group reconstruction and has been accounted for using merger accounting principles. Therefore the consolidated financial statements of Autism Initiatives Group are presented as if Autism Initiatives Group had always been the parent company. Accordingly, the results of the Group for the year ended 31 March 2022 the comparative figures for the year ended 31 March 2021 are prepared on this basis.

These financial statements consolidate the results of the Charity and its subsidiaries on a line-by-line basis.

(b) Company status

The Charity is a company limited by guarantee. The members of the Charity are the trustees named on page 1. In the event of the Charity being wound up, the liability in respect of the guarantee is limited to £1 per member of the Charity.

(c) Incoming resources

All incoming resources are included in the Statement of Financial Activities (SOFA) when the Charity is legally entitled to the income and the amount can be quantified with reasonable accuracy.

The specific policies used are as follows:

(d) Resources expended

All expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all costs related to that category. Restricted expenditure is set against restricted income.

The specific bases used are as follows:

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AUTISM INITIATIVES GROUP ACCOUNTING POLICIES continued For the year ended 31st March 2022

(e) Depreciation of tangible fixed assets

Tangible fixed assets costing more than £5,000 are capitalised and included at cost including any incidental expenses of acquisition.

Depreciation is provided at the following annual rates in order to write off each asset over its estimated economic useful

life: Freehold land and buildings 2% straight line Long leasehold land and buildings Over the life of the lease Office, furniture and fittings 25% and 33% straight line Property improvements 10% and 20% straight line Computer equipment 25% and 33% straight line Motor vehicles 25% and 33% reducing balance Assets under £5,000 are not capitalised and are expensed in the year in which they are incurred.

(f) Impairment of fixed assets

At each reporting end date, the charity reviews the carrying amounts of its tangible and intangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any).

Recoverable amount is the higher of fair value less costs to sell and value in use. In assessing value in use, the estimated future cash flows are discounted to their present value using a pre-tax discount rate that reflects current market assessments of the time value of money and the risks specific to the asset for which the estimates of future cash flows have not been adjusted.

If the recoverable amount of an asset is estimated to be less than its carrying amount, the carrying amount of the asset is reduced to its recoverable amount. An impairment loss is recognised immediately in income/(expenditure) for the year, unless the relevant asset is carried at a revalued amount, in which case the impairment loss is treated as a revaluation decrease.

Recognised impairment losses are reversed if, and only if, the reasons for the impairment loss have ceased to apply. Where an impairment loss subsequently reverses, the carrying amount of the asset is increased to the revised estimate of its recoverable amount, but so that the increased carrying amount does not exceed the carrying amount that would have been determined had no impairment loss been recognised for the asset in prior years. A reversal of an impairment loss is recognised immediately, unless the relevant asset is carried in at a revalued amount, in which case the reversal of the impairment loss is treated as a revaluation increase.

(g) Investment Property

Investment Property, which is property held to earn rentals and for capital appreciation, is initially measured at cost and subsequently measured using the fair value model and dated at its fair value as at the reporting date. The surplus or deficit on the revaluation is recognised in net income/expenditure for the year. The cumulative gains or losses on revaluation are un-distributable.

(h) Cash and cash equivalents

Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

(i) Financial Instruments

Financial instruments are recognised in the charity's balance sheet when the charity becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

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AUTISM INITIATIVES GROUP ACCOUNTING POLICIES continued For the year ended 31st March 2022

Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Other financial assets

Other financial assets, including investments in equity instruments which are not subsidiaries, associates or joint ventures, are initially measured at fair value, which is normally the transaction price. Such assets are subsequently carried at fair value and the changes in fair value are recognised in net income/(expenditure), except that investments in equity instruments that are not publically traded and whose fair values cannot be measured reliably are measured at cost less impairment.

Impairment of financial assets

Financial assets, other than those held at fair value through income and expenditure, are assessed for indicators of impairment at each reporting end date. Financial assets are impaired where there is objective evidence that, as a result of one or more events that occurred after the initial recognition of the financial asset, the estimated future cash flows have been affected. If an asset is impaired, the impairment loss is the difference between the carrying amount and the present value of the estimated cash flows discounted at the asset’s original effective interest rate. The impairment loss is recognised in net income/(expenditure) for the year. If there is a decrease in the impairment loss arising from an event occurring after the impairment was recognised, the impairment is reversed. The reversal is such that the current carrying amount does not exceed what the carrying amount would have been, had the impairment not previously been recognised. The impairment reversal is recognised in net income/(expenditure) for the year.

Derecognition of financial assets

Financial assets are derecognised only when the contractual rights to the cash flows from the asset expire or are settled, or when the charity transfers the financial asset and substantially all the risks and rewards of ownership to another entity, or if some significant risks and rewards of ownership are retained but control of the asset has transferred to another party that is able to sell the asset in its entirety to an unrelated third party.

Basic financial liabilities

Basic financial liabilities, including creditors and bank loans are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future receipts discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised. Debt instruments are subsequently carried at amortised cost, using the effective interest rate method. Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of operations from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

Derecognition of financial liabilities

Financial liabilities are derecognised when the charity’s contractual obligations expire or are discharged or cancelled.

(j) Employee benefits

The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received. Termination benefits are recognised immediately as an expense when the charity is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

(k) Investments

Investments are stated at the lower of the cost and market value.

(l) Stock

Stock is stated at the lower of cost and net realisable value.

Page 25

AUTISM INITIATIVES GROUP ACCOUNTING POLICIES continued For the year ended 31st March 2022

(m) Leasing and hire purchase commitments

Assets held under finance leases and hire purchase contracts are capitalised in the balance sheet and are depreciated over their estimated useful lives. The interest element of the rental obligations is charged to the SOFA over the period of the lease. Lease payments under operating leases, where substantially all the risks and benefits remain with the lessor, are charged as expenses in the periods in which they are incurred.

(n) Pension costs

The company operates a money purchase (defined contribution) pension scheme. Contributions payable to this scheme are expensed in the year to which they relate. These contributions are invested separately from the company’s assets.

The company participates in the Teachers’ Pension Scheme (England and Wales) (“the TPS”) for its teaching staff. This is a multi-employer defined benefits pension scheme and it is not possible or appropriate to consistently identify the liabilities of the TPS which are attributable to the School. As required by FRS 102, the Charity accounts for this scheme as if it were a defined contribution scheme.

(o) Funds

Unrestricted funds represent funds which the trustees are free to use in accordance with the charitable objects. Designated funds are unrestricted funds that have been set aside by the trustees for specific purposes which are set out in the notes to the accounts. Restricted funds are funds which are to be used in accordance with specific restrictions imposed by donors or raised by the Charity for particular purposes. The cost of raising and administering such funds are charged against the specific fund. The details of the nature and purpose of each fund is set out in the notes to the accounts.

(p) Foreign currency exchange rate gains/losses

Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the average rate of exchange. Exchange differences arising from the re-translation at year end of Group assets and liabilities are recognised as unrealised in the Statement of financial activities.

(q) Going concern

As part of assessing the potential impact of the ongoing COVID 19 virus situation the trustees have prepared revised financial forecasts for the charitable company / group. These forecasts indicate that the charitable company/ group will continue to operate in surplus, and generate cash, over the period considered by them in their assessment of the appropriateness of adopting the going concern basis in the preparation of these financial statements. The revised forecasts also demonstrate that existing banking facilities will remain adequate and that all associated banking covenants will be satisfactorily met. The trustees have also considered the impact of potential operational challenges posed by COVID 19, including but not restricted to, an assessment of the costs and ability to deliver services. The trustees have concluded that any operational pressures caused directly by the COVID 19 situation are unlikely to have a material impact on the charitable company / group. On this basis the trustees consider it appropriate to prepare these financial statements on a going concern basis.

Critical accounting estimates and judgements

In the application of the charity’s accounting policies, the trustees are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

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 where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

Page 26

AUTISM INITIATIVES GROUP CONSOLIDATED STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT For the year ended 31st March 2022

Notes
INCOME FROM:
Donations and legacies
1
Other activities
2
Investments
3
Charitable activities:
Education income
4
Client support income
4
Other
4
Other income
5
Total income
EXPENDITURE ON:
Raising funds :
Fundraising and publicity
Charitable activities :
6
Education services
Client support services
Other
Exchange rate loss/(gain)
Total expenditure
Net incoming resources before transfers
Transfers between funds
Net income for the year/Net movement in funds
Fund balances at 1 April 2021
Fund balances at 31 March 2022		 Notes
INCOME FROM:
Donations and legacies
1
Other activities
2
Investments
3
Charitable activities:
Education income
4
Client support income
4
Other
4
Other income
5
Total income
EXPENDITURE ON:
Raising funds :
Fundraising and publicity
Charitable activities :
6
Education services
Client support services
Other
Exchange rate loss/(gain)
Total expenditure
Net incoming resources before transfers
Transfers between funds
Net income for the year/Net movement in funds
Fund balances at 1 April 2021
Fund balances at 31 March 2022		 Unrestricted
Funds		 Unrestricted
Funds		 Unrestricted
Funds
Restricted
Funds		 Total
2022		 Total
2021
£’000
2,378
48
5
5,422
59,613
447
83
£’000
1,359
137
7
4,621
58,936
540
-
65,600
380
4,653
58,530
563
122
64,248		 £’000
1,060
-
-
848
3,673
-
-
5,581
-
817
4,581
8
-
5,406
175
-
175
1,900
2,075		 £’000
2,419
137
7
5,469
62,609
540
-
71,181
380
5,470
63,111
571
122
69,654
1,527
-
1,527
21,234
22,761
67,996
303
4,383
58,244
459
(102)
63,287
1,352 4,709
-
-
1,352
19,334
20,686
4,709
16,525
21,234

The Statement of financial activities includes all gains and losses recognised in the year.

All income and expenditure derive from continuing activities.

The prior year’s comparative figures are shown on page 29.

The Statement of Financial Activities also complies with the requirements for an income and expenditure account under the Companies Act 2006.

Page 27

AUTISM INITIATIVES GROUP CONSOLIDATED STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT For the year ended 31st March 2022

Prior financial year
Notes
INCOME FROM:
Donations and legacies
1
Other activities
2
Investments
3
Charitable activities:
Education income
4
Client support income
4
Other
4
Other income
5
Total income
EXPENDITURE ON:
Raising funds :
Fundraising and publicity
Charitable activities :
6
Education services
Client support services
Other
Other expenditure
Exchange rate
Total expenditure
Net incoming resources before transfers
Gross transfers between funds
Net income for the year/Net movement in funds
Fund balances at 1 April 2020
Fund balances at 31 March 2021		 Unrestricted
Funds
£’000
1,392
48
5
4,582
56,042
447
83
62,599
303
3,642
53,919
443
-
(102)
58,205
4,394
14
4,408
14,926
19,334
Restricted
Funds
£’000
986
-
-
840
3,571
-
-
5,397
-
741
4,325
16
-
-
5,082
315
(14)
301
1,599
1,900		 Total
2021
£’000
2,378
48
5
5,422
59,613
447
83
67,996
303
4,383
58,244
459
-
(102)
63,287
4,709
-
4,709
16,525
21,234

Page 28

AUTISM INITIATIVES GROUP CHARITABLE COMPANY STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT For the year ended 31st March 2022

Notes
INCOME FROM:
Donations and legacies
1
Other activities
2
Investments
3
Total income
EXPENDITURE ON:
Raising funds:
Fundraising and publicity
Charitable activities:
Client support services
6
Exchange rate gain
Total expenditure
Net incoming resources for the year before
transfers
Net income for the year/Net movement in funds
Fund balances at 1 April 2021
Fund balances at 31 March 2022		 Notes
INCOME FROM:
Donations and legacies
1
Other activities
2
Investments
3
Total income
EXPENDITURE ON:
Raising funds:
Fundraising and publicity
Charitable activities:
Client support services
6
Exchange rate gain
Total expenditure
Net incoming resources for the year before
transfers
Net income for the year/Net movement in funds
Fund balances at 1 April 2021
Fund balances at 31 March 2022		 Unrestricted
Funds
£’000
558
317
-
875
333
525
-
858
17		 Unrestricted
Funds
£’000
558
317
-
875
333
525
-
858
17		 Unrestricted
Funds
£’000
558
317
-
875
333
525
-
858
17
Restricted
Funds
£’000
-
-
-
-
-
-
-
-
-
-
-
-
Restricted
Funds
£’000
-
-
-
-
-
-
-
-
-
-
-
-		 Total
2022
£’000
558
317
-
875
333
525
-
858
17
17
3,572
3,589		 Total
2021
£’000
652
231
-
883
280
119
(15)
384
499
17
- 499
3,073

3,572
3,589
3,572

The Statement of financial activities includes all gains and losses recognised in the year.

All income and expenditure derive from continuing activities.

The prior year’s comparative figures are shown on page 31.

The Statement of Financial Activities also complies with the requirements for an income and expenditure account under the Companies Act 2006.

Page 29

AUTISM INITIATIVES GROUP CHARITABLE COMPANY STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT For the year ended 31st March 2022

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

Page 30

AUTISM INITIATIVES GROUP CHARITABLE COMPANY AND CONSOLIDATED BALANCE SHEETS For the year ended 31st March 2022

Notes
FIXED ASSETS
Tangible assets
10
Investments
CURRENT ASSETS
Stock
11
Debtors
12
Cash at bank and in hand
LIABILITIES
Creditors: Amounts falling due within one year
13
NET CURRENT ASSETS/(LIABILITIES)
TOTAL ASSETS LESS CURRENT LIABILITIES
Creditors: Amounts falling due after more than one
year
14
NET ASSETS
FUNDS
Restricted Funds
15
Unrestricted Funds
- Designated
16
- General
TOTAL FUNDS		 Group
2022
£’000
2021
£’000
8,190
8,100
-
-
8,190
8,100
18
13
5,640
4,696
15,780
14,743
21,438
19,452
(5,659)
(5,080)
15,779
14,372
23,969
22,472
(1,208)
(1,238)
22,761
21,234
2,075
1,900
6,208
6,076
14,478
13,258		 Charitable
Company
2022
£’000
2021
£’000
4,086
4,123
-
-
4,123
4,123
-
-
343
548
1,190
352
1,533
900
(966)
(288)
567
612
4,653
4,735
(1,064)
(1,163)
3,589
3,572
-
-
2,234
1,998
1,355
1,574
20,686
19,334		 3,589
3,572
22,761
21,234
3,589
3,572

Approved by the trustees of Autism Initiatives Group and authorised for issue on 25[th] November 2022 and signed on their behalf by:

B Williams Chair

Company Number: 07120634 Charity Number: 1170634

Page 31

AUTISM INITIATIVES GROUP CHARITABLE COMPANY AND CONSOLIDATED CASHFLOW STATEMENT For the year ended 31st March 2022

Group Charitable
Company
2022
2021
£’000
£’000
1,045
(966)
Notes
CASH FLOW FROM OPERATING ACTIVITIES:
Cash generated from operations
19
INVESTING ACTIVITIES:
Purchase of tangible fixed assets
Proceeds on disposal of tangible fixed assets
NET CASH USED IN INVESTING ACTIVITIES
FINANCING ACTIVITIES
Proceeds from new loans
Repayment of bank loans
NET CASH USED IN FINANCING ACTIVITIES
NET INCREASE IN CASH AND CASH EQUIVALENTS
Cash and cash equivalents at the beginning of year
20
Cash and cash equivalents at end of year
20		 2022
2021
£’000
£’000
1,623
5,101
1,623
5,101
(939)
(298)
379
12
1,045
(966)
(478)
(30)
370
-
(560)
(286)
-
-
(22)
(233)
(22)
(233)
1,041
4,582
14,721
10,139
15,762
14,721		 (108)
(30)
-
-
(99)
(97)
(99)
(97)
838
(1,093)
352
1,445
1,190
352

Page 32

AUTISM INITIATIVES GROUP NOTES TO THE CONSOLIDATED ACCOUNTS For the year ended 31st March 2022

1. DONATIONS AND LEGACIES

Group
Donations
Charitable Trusts
Grants
For the year ended 31
March 2021
Charitable company
Donations
For the year ended 31
March 202
2.
OTHER ACTIVITIES
Group
Training income
Profit on disposal of assets

For the year ended 31
March 2021
Charitable company
Rent & service charges
For the year ended 31
March 2021		 Unrestricted
Funds
£’000
Restricted
Funds
£’000
566
86
-
26
793
948
1,359
1,060
1,392
986		 Unrestricted
Funds
£’000
Restricted
Funds
£’000
566
86
-
26
793
948
1,359
1,060
1,392
986		 Unrestricted
Funds
£’000
Restricted
Funds
£’000
566
86
-
26
793
948
1,359
1,060
1,392
986		 Unrestricted
Funds
£’000
Restricted
Funds
£’000
566
86
-
26
793
948
1,359
1,060
1,392
986		 Unrestricted
Funds
£’000
Restricted
Funds
£’000
566
86
-
26
793
948
1,359
1,060
1,392
986		 Total
2022
£’000
652
26
1,741
2,419
Total
2022
£’000
558
558
Total
2022
£’000
45
92
137
Total
2021
£’000
225		 Total
2022
£’000
652
26
1,741
2,419
Total
2022
£’000
558
558
Total
2022
£’000
45
92
137
Total
2021
£’000
225		 Total
2021
£’000
639
28
1,711
2,378
2,378
Unrestricted
Funds
£’000
Restricted
Funds
£’000
558
-
558
-
 Total
2021
£’000
652
652
652
65 2 -
Total
2021
£’000
48
-
48
48
Total
2020
£’000
231
231
Unrestricted
Funds
£’000
Restricted
Funds
£’000
45
-
92
-
137
-
48
-
Unrestricted
Funds
£’000
Restricted
Funds
£’000
225
-
231
-

Page 33

AUTISM INITIATIVES GROUP NOTES TO THE CONSOLIDATED ACCOUNTS continued For the year ended 31st March 2022

3. INVESTMENT INCOME

Group
Unrestricted
Funds
£’000
Restricted
Funds
£’000
Interest receivable
7
-
For the year ended 31
March 2021
5
-
Charitable company
Unrestricted
Funds
£’000
Restricted
Funds
£’000
Interest receivable
-
-
For the year ended 31
March 2021
-
-
4.
INCOMING FROM CHARITABLE ACTIVITIES
Group
Unrestricted
Funds
£’000
Restricted
Funds
£’000
Education income
4,621
848
Client support income
58,936
3,673
Other
540
-
64,097
4,521
For the year ended 31
March 2021
61,071
4,411
5.
OTHER INCOMING RESOURCES
Group
Unrestricted
Funds
£’000
Restricted
Funds
£’000
Other income
-
-
-
-
For the year ended 31
March 2022
83
-		 Unrestricted
Funds
£’000
Restricted
Funds
£’000		 Total
2022
£’000
7
Total
2022
£’000
-
Total
2022
£’000
5,469
62,609
540
68,618
Total
2022
£’000
-
-		 Total
2021
£’000
7
-		 5
5
-		 5
Unrestricted
Funds
£’000
Restricted
Funds
£’000		 Total
2021
£’000
-
-		 -
-
-		 -
Total
2021
£’000
5,422
59,613
447
65,482
65,482
Total
2021
£’000
83
83
83

Page 34

AUTISM INITIATIVES GROUP NOTES TO THE CONSOLIDATED ACCOUNTS continued For the year ended 31st March 2022

6. EXPENDITURE ON CHARITABLE ACTIVITIES

(a) Analysis of expenditure on charitable
activities
Group
Staff costs
Other direct costs
Governance costs
Share of support costs
Depreciation
Analysed by Fund
Unrestricted Funds
Restricted Funds
For the year ended 31st March 2021
Unrestricted Funds
Restricted Funds
Charitable Company
Staff costs
Other Direct Costs
Governance Costs
Share of Support Costs
Depreciation
Analysed by fund:
Unrestricted Funds
Restricted Funds
For the year ended 31st March 2021
Unrestricted Funds
Restricted Funds		 Education
£’000
Client
Support
£’000
Other
Activities
£’000
Total
2022
£’000
4,095
48,002
321
52,418
1,042
10,009
238
11,289
-
141
-
141
291
4,731
-
5,022
42
228
12
282
5,470
63,111
571
69,152
4,653
58,530
563
63,746
817
4,581
8
5,406
5,470
63,111
571
69,152
3,642
53,919
443
741
4,325
16
4,383
58,244
459
-
399
-
399
-
233
-
233
-
30
-
30
-
(148)
-
(148)
-
11
-
11
-
525
-
525
-
525
-
525
-
-
-
-
-
525
-
525
-
119
-
-
-
-
-
119
-		 Total
2021
£’000
49,338
9,502
129
3,836
281
63,086
58,004
5,082
63,086
41
54
28
(11)
7
119
119
-
119

Page 35

AUTISM INITIATIVES GROUP NOTES TO THE CONSOLIDATED ACCOUNTS continued For the year ended 31st March 2022

6. EXPENDITURE ON CHARITABLE ACTIVITIES continued

(b) Support and Governance
Group
Staff costs
Depreciation
Head office costs
Audit fees
Other professional costs
Meeting costs
Analysed between
Raising funds
Education
Client support costs
Charitable Company:
Staff costs
Depreciation
Other costs
Costs recharged to group charities
Audit fees
Other professional costs
Meeting costs
Analysed between
Client support costs		 Support
Costs
£’000
Governance
£’000
Total
2022
£’000
3,760
42
3,802
226
-
226
1,037
-
1,037
-
62
62
-
35
35
-
1
1
5,023
140
5,163
1
-
1
291
-
291
4,731
140
4,871
5,023
140
5,163
897
-
897
226
-
226
-
-
-
(1,271)
-
(1,271)
-
23
23
-
6
6
-
1
1
(148)
30
(118)
(148)
30
(118)
(148)
30
(118)		 Total
2021
£’000
3,362
230
276
61
35
1
3,965
1
202
3,752
3,965
897
229
-
(1,137)
23
4
1
17
17
17

Basis for support cost allocation

Management, finance and property have been allocated on the basis of staff time. Human resources have been allocated on the basis of number of employees.

Page 36

AUTISM INITIATIVES GROUP NOTES TO THE CONSOLIDATED ACCOUNTS continued For the year ended 31st March 2022

6. EXPENDITURE ON CHARITABLE ACTIVITIES continued

Group Charitable Company
Total Total Total
Total
(c) The total resources expended above include: 2021 2020 2022
2021
£’000 £’000 £’000 £’000
Auditors’ remuneration 64 63 23
23
Auditors’ remuneration –other services 2 8 1
-
Depreciation on owned assets 507 544 237
235
Trustees’ expenses 42 28 1
1
Interest payable on bank loans 29 42 29
33

7. STAFF NUMBERS AND EMOLUMENTS

The average number of persons employed during the period was :

(a) Staff numbers
Operational Support Staff
Teachers
Care workers		 2022
Number
2021
Number
Group
223
212
101
82
1,997
2,078
2,321
2,372		 2022
Number
2021
Number
Group
223
212
101
82
1,997
2,078
2,321
2,372
2,372

The aggregate emoluments of these persons were as follows :

(b) Staff costs
Wages and salaries
Social security costs
Pension costs (note 8 (d))
Other wage costs		 Direct
Staff
Costs
£’000
Support
Staff Costs
£’000
Total
2022
£’000
Total
2021
£’000
Group
47,460
3,232
50,692
47,412
3,923
297
4,220
3,868
976
217
1,193
1,126
292
14
306
388
52,651
3,760
56,411
52,794		 Direct
Staff
Costs
£’000
Support
Staff Costs
£’000
Total
2022
£’000
Total
2021
£’000
Group
47,460
3,232
50,692
47,412
3,923
297
4,220
3,868
976
217
1,193
1,126
292
14
306
388
52,651
3,760
56,411
52,794
52,794

Excluded from wages and salaries are agency costs of £1,675k (2021: £2,019K) charged within ‘Other direct costs’. Agency staff are used to cover staff shortages.

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AUTISM INITIATIVES GROUP NOTES TO THE CONSOLIDATED ACCOUNTS continued For the year ended 31st March 2022

7. STAFF NUMBERS AND EMOLUMENTS continued

(c) Emoluments of employees

The number of employees whose annual emoluments were £60,000 or more were : 2022
Number
2021
Number
Group
£60,001 - £70,000 4 4
£70,001 - £80,000 3 3
£80,001 - £90,000 1 1
£90,001 - £100,000 1 1
£140,001 - £150,001 - 1
£490,001 - £500,000 1 -
£’000 £’000
Total trustee and key management personnel remuneration 1,185 704

Of the employees whose emoluments exceeded £60k nine (2021: eight) have retirement benefits accruing under a money purchase pension scheme and two (2021: two) have retirement benefits accruing under a defined benefit pension scheme. Pension contributions of £95k (2021: £78k) were made in the year to the money purchase pension scheme and £23k (2021: £33k) to the defined benefit pension scheme.

Key management personnel above includes the trustees and the executive staff.

During the year the Board undertook a review of the service contract for the Chief Executive. The Board felt that changes were necessary to certain clauses within the contract to protect the Charity from potential operational and financial risk going forwards. In consideration for agreeing to changes to certain terms and conditions within the contract, compensation was paid of £320k to the Chief Executive.

(d) Pension scheme

The Group participates in the Teachers’ Pension Scheme (“the TPS”) for its teaching staff. The pension charge for the year includes contributions payable to the TPS of £192k (2021: £195k) and at the year-end £22k (2021 - £23k) was accrued in respect of contributions to this scheme.

The TPS is an unfunded multi-employer defined benefits pension scheme governed by The Teachers’ Pensions Regulations 2010 (as amended) and The Teachers’ Pension Scheme Regulations 2014 (as amended). Members contribute on a “pay as you go” basis with contributions from members and the employer being credited to the Exchequer. Retirement and other pension benefits are paid by public funds provided by Parliament.

The employer contribution rate is set by the Secretary of State following scheme valuations undertaken by the Government Actuary’s Department. The most recent actuarial valuation of the TPS was prepared as at 31 March 2016 and the Valuation Report, which was published in March 2019, confirmed that the employer contribution rate for the TPS would increase from 16.4% to 23.6% from 1 September 2019. Employers are also required to pay a scheme administration levy of 0.08% giving a total employer contribution rate of 23.68%.

The 31 March 2016 Valuation Report was prepared in accordance with the benefits set out in the scheme regulations and under the approach specified in the Directions, as they applied at 5 March 2019. However, the assumptions were considered and set by the Department for Education prior to the ruling in the ‘McCloud/Sargeant case’. This case has required the courts to consider cases regarding the implementation of the 2015 reforms to Public Service Pensions including the Teachers’ Pensions.

On 27 June 2019 the Supreme Court denied the government permission to appeal the Court of Appeal’s judgment that transitional provisions introduced to the reformed pension schemes in 2015 gave rise to unlawful age discrimination. The government is respecting the Court’s decision and has said it will engage fully with the Employment Tribunal as well as employer and member representatives to agree how the discriminations will be remedied. A consultation was launched by the government on 16 July 2020, and closed to responses on 11 October 2020.

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AUTISM INITIATIVES GROUP NOTES TO THE CONSOLIDATED ACCOUNTS continued For the year ended 31st March 2022

7. STAFF NUMBERS AND EMOLUMENTS continued

The TPS is subject to a cost cap mechanism which was put in place to protect taxpayers against unforeseen changes in scheme costs. The Chief Secretary to the Treasury, having in 2018 announced that there would be a review of this cost cap mechanism, in January 2019 announced a pause to the cost cap mechanism following the Court of Appeal’s ruling in the McCloud/Sargeant case and until there is certainty about the value of pensions to employees from April 2015 onwards. The pause was lifted in July 2020 and the government is preparing to complete the cost control element of the 2016 valuations, which is expected to be completed in 2021.

In view of the above rulings and decisions the assumptions used in the 31 March 2016 Actuarial Valuation may become inappropriate. In this scenario, a valuation prepared in accordance with revised benefits and suitably revised assumptions would yield different results than those contained in the Actuarial Valuation.

Until the consultation and the cost cap mechanism review are completed it is not possible to conclude on any financial impact or future changes to the contribution rates of the TPS. Accordingly no provision for any additional past benefit pension costs is included in these financial statements.

8. TRUSTEES’ EMOLUMENTS, REIMBURSED EXPENSES AND RELATED PARTY TRANSACTIONS

As permitted in the Charity’s governing document, an amount of £25,000 (2021: £25,000) was paid to Mr Brian Williams in respect of remuneration. None of the other trustees (or any persons connected with them) received any remuneration during the year.

The aggregate amount of expenses reimbursed to four trustees during the year was £1,012 (2021: three, £708). Indemnity insurance is provided for trustees, premiums paid during the year totalled £4,050 (2021: £4,050).

At the year-end Autism Initiatives Ireland owed £14k to Autism Initiatives (UK) and £1k to Autism Initiatives Northern Ireland and are owed £12k to the parent company, Autism Initiatives Group.

There were no further transactions with related parties undertaken such as are required to be disclosed under FRS 102.

9. TAXATION

Autism Initiatives Group is a registered charity and is thus exempt from tax on income and gains falling within paragraph 1 of Schedule 6 Finance Act 2010 or s256 of the Taxation of Chargeable Gains Act 1992 to the extent that these are applied to its charitable objects. No tax charges have arisen in the Charity.

Autism Initiatives (UK) is a registered charity and is thus exempt from tax on income and gains falling within section 505 of the Taxes Act 1988 or s256 of the Taxation of Chargeable Gains Act 1992 to the extent that these are applied to its charitable objects. No tax charges have arisen in the Charity.

Autism Initiatives (NI) has been accepted as a registered charity by HM Revenue & Customs and is exempt from tax under Section 505 Income and Corporation Taxes Act 1988.

Autism Initiatives Ireland has been accepted as a registered charity by Office of the Revenue Commissioners, Ireland and is thus exempt from tax on income and gains falling within Section 207 (as applied to companies by Section 76), Section 609 (Capital Gains Tax) and Section 266 (Deposit Interest Retention Tax) of the Taxes Consolidation Act 1997.

Page 39

AUTISM INITIATIVES GROUP NOTES TO THE CONSOLIDATED ACCOUNTS continued For the year ended 31st March 2022

10. TANGIBLE FIXED ASSETS

Group

Land &
buildings
£’000
Property
improvements
£’000
Fixtures,
fittings &
equipment
£’000
Cost:
At 1 April 2021
9,472
2,213
445
Translation difference
(85)
-
(3)
Additions in the period
426
194
266
Disposals in the period
(393)
-
(201)
At 31 March 2022
9,420
2,407
507
Depreciation:
At 1 April 2021
2,545
1,422
352
Translation difference
(33)
-
(2)
Charged in the period
185
173
51
Disposals in the period
(115)
-
(201)
At 31 March 2022
2,582
1,595
200
Net book value:
At 31 March 2022
6,838
812
307
At 31 March 2021
6,927
791
93
Analysis of net book value of land and buildings
Freehold
Leasehold - Over 50 years unexpired
Net book amount		 Land &
buildings
£’000
Property
improvements
£’000
Fixtures,
fittings &
equipment
£’000
9,472
2,213
445
(85)
-
(3)
426
194
266
(393)
-
(201)		 Motor
vehicles
£’000
1,052
0
(13)
53
(95)
997
0
`
763
5
(8)
98
(89)
764
X
233
X
289
X
2022
£’000
5,132
1,706
6,838		 Total
£’000
13,182
(101)
939
(689)
9,420
2,407
507		 13,331
2,545
1,422
352
(33)
-
(2)
185
173
51
(115)
-
(201)		 5,082
(43)
507
(405)
2,582
1,595
200		 5,141
6,838
812
307		 8,190
6,927
791
93		 8100
2021
£’000
5,165
1,762
6,927

Page 40

AUTISM INITIATIVES GROUP NOTES TO THE CONSOLIDATED ACCOUNTS continued For the year ended 31st March 2022

10 TANGIBLE FIXED ASSETS continued

Charitable Company

Land &
buildings
£’000
Property
improvements
£’000
Fixtures,
fittings &
equipment
£’000
Motor
vehicles
£’000
Cost:
At 1 April 2021
4,556
1,368
348
8
Additions in the period
230
10
238
-
Disposals in the period
(393)
-
(201)
(8)
Transfers in the period
-
-
-
-
At 31 March 2022
4,393
1,378
385
-
Depreciation:
At 1 April 2021
1,046
821
282
8
Charged in the period
85
114
38
-
Disposals in the period
(115)
-
(201)
(8)
Transfers in the period
-
-
-
-
At 31 March 2022
1,016
935
119
-
Net book value:
At 31 March 2022
3,377
443
266
-
At 31 March 2021
3,510
547
66
-
Analysis of net book value of land and buildings
2022
£’000
Freehold
2,282
Leasehold - Over 50 years unexpired
1,095
Net book amount
3,377		 Total
£’000
6,280
478
(602)
-
6,156
2,157
237
(324)
-
2,070
4,086
4,123
2021
£’000
2,392
1,118
3,510

Page 41

AUTISM INITIATIVES GROUP NOTES TO THE CONSOLIDATED ACCOUNTS continued For the year ended 31st March 2022

11. STOCK

Finished goods for resale 2022
£’000
2021
£’000
Group
18
13
18
13		 2022
£’000
2021
£’000
Charitable Company
-
-
-
-		 2022
£’000
2021
£’000
Charitable Company
-
-
-
-
-

12. DEBTORS

Trade debtors
Amounts due from group undertakings
Prepayments and accrued income
Other debtors
3. CREDITORS FALLING DUE WITHIN ONE YEAR
Bank loans and overdraft
Trade creditors
Amounts due to group companies
Taxation and social security
Payments on account
Other creditors
Accruals		 Trade debtors
Amounts due from group undertakings
Prepayments and accrued income
Other debtors
3. CREDITORS FALLING DUE WITHIN ONE YEAR
Bank loans and overdraft
Trade creditors
Amounts due to group companies
Taxation and social security
Payments on account
Other creditors
Accruals		 2022
£’000
2021
£’000
Group
5,116
4,094
-
-
299
249
225
353
5,640
4,696
2022
£’000
2021
£’000
Group
123
119
1,236
1,344
-
-
1,223
1,122
533
511
719
676
1,825
1,308
5,659
5,080		 2022
£’000
2021
£’000
Charitable Company
2
1
96
372
93
50
152
125
343
548
2022
£’000
2021
£’000
Charitable Company
88
88
16
33
416
15
43
57
-
-
3
11
400
84
966
288

13. CREDITORS FALLING DUE WITHIN ONE YEAR

The loans and overdrafts are secured on property owned by Autism Initiatives Group.

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AUTISM INITIATIVES GROUP NOTES TO THE CONSOLIDATED ACCOUNTS continued For the year ended 31st March 2022

14. CREDITORS FALLING DUE AFTER MORE THAN ONE YEAR

Bank loans
Borrowings– Bank loans and overdraft
The maturity of borrowings is as follows:
Repayable within one year or on demand
Repayable between one and two years
Repayable between two and five years
Repayable in five years or more
Included in liabilities falling due within one year		 2022
£’000
2021
£’000
Group
1,208
1,238
1,208
1,238
2022
£’000
2021
£’000
Group
105
119
106
97
319
292
783
849
1,357
1,357
(105)
(119)
1,208
1,238		 2022
£’000
2021
£’000
Charitable Company
1,064
1,163
1,064
1,163
2022
£’000
2021
£’000
Charitable Company
88
88
88
88
264
264
712
811
1,152
1,251
(88)
(88)
1,064
1,163		 2022
£’000
2021
£’000
Charitable Company
1,064
1,163
1,064
1,163
2022
£’000
2021
£’000
Charitable Company
88
88
88
88
264
264
712
811
1,152
1,251
(88)
(88)
1,064
1,163
1,251
(88)
1,163

Total bank loans of £1,238k (2021: £1,238k) are secured by legal charges on land and buildings.

Financial instruments

The loan financing is in the form of secured loans with a mix of fixed and variable interest rates. The loans have recently been re-negotiated with interest rates reflecting current market rates.

Page 43

AUTISM INITIATIVES GROUP NOTES TO THE CONSOLIDATED ACCOUNTS continued For the year ended 31st March 2022

15. RESTRICTED INCOME FUNDS

1 April Reval’ 31 March 31 March
2020 Income Expenditure T/fer n gain 2021 Income Expenditure T/fer 2022
£’000 £’000 £’000 £’000 £’000 £’000 £’000 £’000 £’000 £’000
Autism Initiatives (UK)
Covid Relief Grant - 100 (79) - - 21 - (21) - -
Bristol Avenue 8 9 (1) (14) - 2 15 (17) - -
Lilford Court - 2 (1) - - 1 - (1) - -
One Stop Shop Central Funding - 304 (304) - - - 363 (363) - -
One Stop Shop Inverness - 119 (119) - - - 153 (153) - -
One Stop Shop Perth - 96 (96) - - - 132 (132) - -
Peterhouse School 9 - (9) - - - 7 (1) - 6
Scotland Outreach Support - 2 - - - 2 - (2) - -
Cambridge Road 6 - (1) - - 5 - - - 5
Local Fundriasing for individual
Services		 87 37 (77) - - 47 83 (75) - 55
Greenside - - - - - - 1 (1) - -
Other Grants and Donations - 3 - - - 3 - (3) - -
Isle of Man service/donations 1,477 3,551 (3,224) - - 1,804 3,700 (3,508) - 1,996
Autism Initiatives NI
Northern Ireland Housing
Executive		 - 861 (861) - - - 821 (821) - -
PSS Training Strategy Grant - 3 (3) - - - - - - -
Other Donations 9 3 - - - 12 1 - - 13
Autism Ventures
MeCycle Grants & Donations - 5 (5) - - - - - - -
Southport Café Equipment
Donations		 1 1 (1) - - 1 - (1) - -
WeGrow Sundry Donations 2 10 (10) - - 2 5 (7) - -
Autism Spectrum Connections
Cymru
Welsh Government One Stop
Shop Grant		 - 291 (291) - - - 300 (300) - -
Group Total 1,599 5,397 (5,082) (14) - 1,900 5,581 (5,406) - 2,075

Page 44

AUTISM INITIATIVES GROUP NOTES TO THE CONSOLIDATED ACCOUNTS continued For the year ended 31st March 2022

15. RESTRICTED FUNDS (continued)

Autism Initiatives (UK)

Page 45

AUTISM INITIATIVES GROUP NOTES TO THE CONSOLIDATED ACCOUNTS continued For the year ended 31st March 2022

15. RESTRICTED FUNDS (continued)

Autism Initiatives (NI):

Autism Ventures:

Autism Spectrum Connections Cymru

Page 46

AUTISM INITIATIVES GROUP NOTES TO THE CONSOLIDATED ACCOUNTS continued For the year ended 31st March 2022

16. DESIGNATED FUNDS

Included within the unrestricted funds of the group are designated funds which are set aside by the trustees for specific projects and purposes. These funds are designated as follows:

Designated Reserves -
Autism Initiatives Group
ICT Development Fund
Group Development Fund
Peterhouse School Development
Fund
General Fundraising Projects
Fund
Autism Initiatives (UK)
ICT Development Fund
Covid-19 Fund
Peterhouse School Development
Fund
Autism Initiatives (NI):
General Fundraising Projects
Fund
ICT/IS Strategy Fund
Capital Fund–Service
Development
Capital Fund–Head Office
Reinstatement Fund
Vehicles
Covid-19 Fund
Autism Initiatives Ireland:
Covid-19 Fund
Unplanned cessation of services
fund
Leasehold re-instatement costs
ICT Infrastructure
Motor Vehicles
Respite - Residential Service
Resource Centre
Regulatory & Compliance
Group designated funds		 1 April
2021
£000
Exchange
rate
difference
£000
Incoming
resources
£000
Expenditure
£000
Transfers
from/(to)
general
fund
£000
31 March
2022
£000
500
-
-
-
-
500
1,000
-
-
(230)
-
770
-
-
92
-
100
192
498
-
427
(53)
(100)
772
500
-
-
-
-
500
750
-
-
-
(250)
500
657
-
-
-
-
657
-
-
10
-
-
10
80
-
-
-
(30)
50
310
-
-
(98)
138
350
400
-
-
-
-
400
30
-
-
-
10
40
30
-
-
(47)
42
25
150
-
-
(66)
(14)
70
61
(2)
-
(49)
40
50
599
(18)
-
-
155
736
60
(1)
-
-
-
59
70
(3)
-
-
(17)
50
39
(1)
-
-
62
100
234
(8)
-
-
25
251
65
(2)
-
-
21
84
43
(1)
-
-
-
42
6,076
(36)
529
(543)
182
6,208

Page 47

AUTISM INITIATIVES GROUP NOTES TO THE CONSOLIDATED ACCOUNTS continued For the year ended 31st March 2022

16. DESIGNATED FUNDS (continued)

Prior financial year
Designated Reserves -
Autism Initiatives Group
UK Covid-19 Fund
UK Development and unplanned
cessation of services Fund
NI Covid-19 Fund
NI Development and unplanned
cessation of services Fund
ICT Development fund
Group Development Fund
General Fundraising Projects Fund
Autism Initiatives (UK)
ICT Development Fund
Covid 19 Fund
Peterhouse School Development Fund
Autism Initiatives (NI):
Media Strategy Fund
ICT/IS Strategy Fund
Capital Fund–Service Development
Capital Fund Head Office
Reinstatement Fund
Vehicles
Covid 19 Fund
Autism Initiatives Ireland:
Covid-19 Fund
Unplanned cessation of services fund
Leasehold re-instatement costs
ICT Infrastructure
Motor Vehicles
Respite - Residential Service
Resource Centre
Regulatory & Compliance
Group designated funds		 1 April
2020
£000
Exchange
rate
difference
£000
Expenditure
£000
Transfers
from
general
fund
£000
31 March
2021
£000
1,000
-
-
(1,000)
-
1,000
-
-
(1,000)
-
213
-
-
(213)
-
481
-
-
(481)
-
-
-
-
500
500
-
-
-
1,000
1,000
-
-
-
498
498
-
-
-
500
500
-
-
-
750
750
657
-
-
-
657
25
-
-
(25)
-
80
-
-
-
80
115
-
-
195
310
-
-
-
400
400
-
-
-
30
30
-
-
-
30
30
-
-
-
150
150
337
12
-
(288)
61
1,036
38
-
(475)
599
108
4
-
(52)
60
137
6
-
(73)
70
83
3
(36)
(11)
39
333
13
-
(112)
234
417
15
-
(367)
65
83
3
-
(43)
43
6,105
94
(36)
(87)
6,076

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AUTISM INITIATIVES GROUP NOTES TO THE CONSOLIDATED ACCOUNTS continued For the year ended 31st March 2022

16. DESIGNATED FUNDS (continued)

Autism Initiatives Group

Autism Initiatives (UK)

Page 49

AUTISM INITIATIVES GROUP NOTES TO THE CONSOLIDATED ACCOUNTS continued For the year ended 31st March 2022

16. DESIGNATED FUNDS (continued)

Autism Initiatives (NI):

Autism Initiatives Ireland:

Page 50

AUTISM INITIATIVES GROUP NOTES TO THE CONSOLIDATED ACCOUNTS continued For the year ended 31st March 2022

17. ANALYSIS OF NET ASSETS BETWEEN FUNDS

Group
Fund balances at 31 March 2022 are represented by :
Tangible fixed assets
Current assets
Creditors: amounts falling due within one year
Creditors: amounts falling due after one year
Fund balances at 31 March 2021 are represented by
Tangible fixed assets
Current Assets
Creditors: amounts falling due within one year
Creditors: amounts falling due after one year
Charitable company
Fund balances at 31 March 2022 are represented by :
Tangible fixed assets
Current assets
Creditors: amounts falling due within one year
Creditors: amounts falling due after one year
Fund balances at 31 March 2021 are represented by:
Tangible fixed assets
Current assets
Creditors: amounts falling due within one year
Creditors: amounts falling due within one year		 Unrestricted
funds
£’000
Restricted
funds
£’000
Total
£’000
8,139
51
8,190
19,414
2,024
21,438
(5,659)
-
(5,659)
(1,208)
-
(1,208)
20,686
2,075
22,761
8,036
64
8,100
17,616
1,836
19,452
(5,080)
-
(5,080)
(1,238)
-
(1,238)
19,334
1,900
21,234
Unrestricted
funds
£’000
Restricted
funds
£’000
Total
£’000
4,086
-
4,086
1,533
-
1,533
(966)
-
(966)
(1,064)
-
(1,064)
3,589
-
3,589
4,123
-
4,123
900
-
900
(288)
-
(288)
(1,163)
-
(1,163)
3,572
-
3,572

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AUTISM INITIATIVES GROUP NOTES TO THE CONSOLIDATED ACCOUNTS continued For the year ended 31st March 2022

18. SUBSIDIARY COMPANIES

- The trustees of Autism 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. 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% dormant subsidiary of AI(UK) formed in February 2007. Autism Initiatives England A 100% dormant subsidiary of AI(UK) formed in January 2008 Autism Initiatives Cymru A 100% dormant subsidiary of AI(UK) formed in December 2007 Autism Initiatives Scotland A 100% dormant subsidiary of AI(UK) formed in January 2008

The above have been consolidated on a line by line basis. A summary of the individual results is shown on the following page.

Page 52

AUTISM INITIATIVES GROUP NOTES TO THE CONSOLIDATED ACCOUNTS continued For the year ended 31st March 2022

18. SUBSIDIARY COMPANIES continued

Autism
Initiatives
UK
Autism
Initiatives
(NI)
Autism
Initiatives
Ireland
52,780
7,260
9,562
(51,949)
(6,737)
(9,157)
(66)
(18)
(27)
-
-
(122)
-
-
-		 Autism
Ventures
552
(553)
-
-
-		 ASCC
477
(492)
-
-
-		 Living
Initiatives
Limited
-
-
-
-
-		 Total
2022
£’000
Total
2021
£’000
70,631
67,516
(68,888)
(63,303)
(111)
(91)
(122)
87
-
-
765
505
256		 (1) (15) - 1,510
4,209
ts liabilities and funds was:
15,524
4,338
4,512
(4,222)
(475)
(571)		 132
(69)		 88
(62)		 1
-		 24,595
23,011
(5,399)
(5,324)
11,302
3,863
3,941		 63 26 1 19,196
17,687
1,657
945
1,372
7,341
2.905
2,569
2,304
13
-		 -
63
-		 -
26
-		 -
1
-		 3,974
4,578
12,905
11,209
2,317
1,900
11,302
3,863
3,941
63
26
1
19,196
17,687

Related party transactions between the above companies are excluded in the consolidated accounts per FRS 102.

Page 53

AUTISM INITIATIVES GROUP NOTES TO THE CONSOLIDATED ACCOUNTS continued For the year ended 31st March 2022

19.CASH GENERATED FROM OPERATIONS

9.CASH GENERATED FROM OPERATIONS
Surplus for the year
Adjustments for:
Depreciation and impairment of tangible fixed
assets
Investment income recognised in Statement of
Financial Activities
Currency exchange loss on translation
Loss/(profit) on disposal of tangible fixed assets
Movements in working capital:
(Increase)/Decrease in stock
(Increase)/Decrease in debtors
Decrease/(Increase) in creditors
Cash generated from operations		 Group
Charitable Company
2022
£’000
2021
£’000
2022
£’000
2021
£’000
1,527
4,709
17
499
507
504
237
235
-
-
-
-
58
(62)
-
-
(95)
4
(92)
8
(5)
4
-
-
(944)
(386)
205
(302)
575
328
678
(1,406)
1,623
5,101
1,045
(966)

20. ANALYSIS OF CHANGES IN NET (DEBT)/FUNDS

Group
Cash at bank and in hand
Bank overdrafts
Loans falling due within one year
Loans falling due after more than one year
Charitable Company
Cash at bank and in hand
Loans falling due within one year
Loans falling due after more than one year		 At 1 April
2021
£’000
Movement
£’000
At 31 March
2022
£’000
14,743
1,037
15,780
(22)
4
(18)
(97)
(8)
(105)
(1,238)
30
(1,208)
13,386
1,063
14,449
352
838
1,190
(88)
-
(88)
(1,163)
99
(1,064)
(899)
937
38

21. COMMITMENTS UNDER OPERATING LEASES

At 31 March 2021 there were outstanding commitments for future minimum lease payments under non-cancellable operating leases, as follows:

Within one year
Between two and five years
Over five years		 Group
2022
£’000
2021
£’000
650
736
434
634
-
136
1,084
1,506		 Company
2022
£’000
2021
£’000
-
-
-
-
-
-
-
-		 Company
2022
£’000
2021
£’000
-
-
-
-
-
-
-
-
-

Page 54

AUTISM INITIATIVES GROUP NOTES TO THE CONSOLIDATED ACCOUNTS continued For the year ended 31st March 2022

22. CAPITAL COMMITMENTS

The group had no material capital commitments at the balance sheet date.

23. CONTINGENT LIABILITIES

Grants and other income received from certain parties may be repayable where specific conditions are subsequently found not to have been met.

Page 55

ACKNOWLEDGEMENTS

Autism Initiatives is immensely grateful to the following funders who have generously given grants and donations to support our work over the last year. Sadly we cannot list everyone, but every single gift we receive is important to us, helping to make a real difference to the lives of those people we support.

We would like to take this opportunity to thank everyone who has given generously of their time or money to help make our achievements possible and we hope you share our deep sense of pride. We certainly could not do it without you. We would also like to thank all of our staff and volunteers for the hard work and commitment they have shown and for their continuing dedication to our service users and the organisation as a whole.

Highland Third Sector Interface – Health & Wellbeing fund Lothian Buses Employees Charities Fund PKAVS Third Sector Interface – Health & Wellbeing fund Edinburgh Third Sector Interface – Health & Wellbeing fund National Lottery Community Fund – Awards for All Scotland The Hugh Fraser Foundation The W M Mann Foundation The Gaonnochy Trust The Alliance – Self Management Fund The Hodge Foundation Co-op Maghull Co-op Southport Shore Capital Stockbrokers Catch 22 National Citizenship Service Aaisa Ali Amanda Stephens Amy Sullivan Carl Cashman Carl Mitchell & Steve Tod Catherine Unsworth Chloe McCann Claire Pool Clive Black

Gareth Bell Jade Jamieson James Bell Laura Bransby Layla Wilson Lee Yates Lucy Solven Mark Scott Natasha Coyle Neil Jay Owain Davies Paula Fletcher Polly Clarke Ronald Muir Ryan Taylor-Fox Samantha Maclean Sarah Goldsmith Sarah Noel Sean Kerr ShannonO’Neill Twyron Lloyd Jones Yvonne Senior

Page 56

To ask for this document in a different format, contact the address below.

autism initiatives group

Sefton House

Bridle Road

Bootle L30 4XR

Tel: 0151 330 9500

E-mail: headoffice@autisminitiatives.org

Web: www.autisminitiatives.org

Autism Initiatives Group is a company limited by guarantee, Registered in England no: 07120634 and a registered charity no 1170634. Registered office: Sefton House, Bridle Road, Bootle. L30 4XR