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← Autism Initiatives Group

2024-03-31-accounts

AUTISM INITIATIVES GROUP REPORTS AND ACCOUNTS For the year ended 31st March 2024

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Autism Initiatives Group Charity Number 1170634 Company Number 07120634 ANNUAL REPORT AND CONSOLIDATED ACCOUNTS Year ended: 31[st] March 2024

AUTISM INITIATIVES GROUP REPORTS AND ACCOUNTS For the year ended 31st March 2024

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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 2024

CONTENTS

Pages
Reference and Administrative Details 1
Chair’s Statement 2 - 4
Trustees’ Report (incorporating Directors’ Report and Strategic Report) 5 - 30
Independent Auditor’s Report 31 – 33
Accounting Policies 34 - 37
Consolidated Statement of Financial Activities 38 – 39
Company Statement of Financial Activities 40 – 41
Company and Consolidated Balance Sheets 42
Company and Consolidated Cash Flow Statement 43
Notes to the Financial Statements 44 – 66
Acknowledgements 67

AUTISM INITIATIVES GROUP REFERENCE AND ADMINISTRATIVE DETAILS For the year ended 31st March 2024

BOARD OF TRUSTEES

B Williams Chairperson R Carter E V Slater

COMPANY SECRETARY A Grainger

EXECUTIVE STAFF

A Grainger Chief Executive K Silver Operations Director J Howard Director of Finance A MacRandal Group Director (Corporate) A Brookman Director of People K Campbell Operations Director – England and Isle of Man T Bourke Operations Director – Republic of Ireland A Leighton Operations Director – Northern Ireland C Steedman National Director - Scotland

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 10[TH] Floor The Plaza 100 Old Hall Street Liverpool L3 9QJ

Brabners Horton House Exchange Flags Liverpool L2 3YL

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AUTISM INITIATIVES GROUP CHAIR’S STATEMENT For the year ended 31st March 2024

Chair’s Statement

As I reported last year, this has been another difficult year for charities working within social care. The decision to raise the national minimum wage by 9.5 per cent has not been matched by local authority uplifts, leaving a significant financial burden on charities to fund the differentials, and remain competitive in a difficult labour market. Elsewhere contracts with some local authorities insist on the payment of the national living wage, and any increases we are directed to pass on to front line staff only, again creating a difficulty for non- operational staff pay, and creating another financial pressure for charities within social care.

We do however aim to be, this year and the next within the top 10 per cent of social care pay within the areas that we have operated, and although difficulties remain in some areas, we do see an improving picture, and I hope that this trend continues as our investment in innovative software systems and people continue to embed.

The demand for our services is as high as ever, and our developments are well planned and executed, ensuring stability and progression for the people that we support. This year saw the Autism Initiatives Group grow by 11.8%, with income rising to £85.9m.

As ever our success has been generated by our knowledge of autistic thinking and the systems that we have developed to support staff to understand this and to work successfully alongside autistic people, and of course the excellent and dedicated staff teams across all our services. The input from the people that we support, and their families, and our ability to ‘listen’, is also a vital factor in the successful development of our specialist services to autistic people.

At the centre of our organisation is a culture of self-reflection and aspiration, how can we improve? How can we enhance our services? How can we be a better social care provider for all our stakeholders? Much of this thinking flows into our strategic aims which are the cornerstone that supports our decision making.

Our aims for 2024 are:

  1. To embed our culture of collaborating, listening and a passion for learning to ensure continuous improvement of our services.

  2. To be a kind, understanding and aspirational employer and support provider where our expectations are clear - a Charity where connections between people are valued, where colleagues feel confident in making a positive impact through their work, and where people feel confident in their support.

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

  4. To ensure good operational and practice leadership of all services and effective performance of each team.

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

  6. To use understanding in work with all external stakeholders (commissioners, autistic people, families) to understand their needs and respond to these through development of innovative solutions to support Quality of Life and wellbeing of autistic people.

From our aims we develop an ‘aims focus’ from which work streams develop within each department, that ensure that we enhance our offering and public benefit, and the systems that support this, and that we remain a high performing organisation.

A flavour of these ‘aims focus’, are:

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AUTISM INITIATIVES GROUP CHAIR’S STATEMENT For the year ended 31st March 2024

I look forward to reporting next year in relation to the developments inspired by our strategic aims and the positive impact on our beneficiaries.

In other areas of the organisation I am pleased to report on the success of this year’s Walk for Autism, which saw £692k raised that will go directly to innovative projects throughout the UK and Ireland, enhancing the lives of autistic people and their families. This year saw 9,158 people take part this year compared to last year’s 5,200 (76% increase).

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AUTISM INITIATIVES GROUP CHAIR’S STATEMENT For the year ended 31st March 2024

It is my hope that next year will see better understanding of the need for investment in social care from central government and that this filters down to the local authorities that we contract with.

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Brian Williams

Chair of Trustees

29[th] August 2024

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AUTISM INITIATIVES GROUP TRUSTEES’ REPORT (incorporating Directors’ Report and Strategic Report) For the year ended 31st March 2024

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 2024 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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AUTISM INITIATIVES GROUP TRUSTEES’ REPORT (incorporating Directors’ Report and Strategic Report) continued For the year ended 31st March 2024

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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ACHIEVEMENTS and PERFORMANCE & FUTURE PLANS

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

England and Isle of Man Services

We have been working this year on supporting a gentleman in one of our Southport based services to attend medical appointments. Historically, appointments had been a large source of anxiety for the person we support (pws), often leading to challenging incidents both for the person supported and their staff.

We looked closely at the way planning was carried out around appointments, ensuring that the person we support had sufficient time to process his upcoming appointment, but also around his understanding regarding what an appointment/procedure means and why this needs to take place.

Staff have looked into different approaches, creating written plans in the style of letters including details of the appointment, along with clear details of what will happen and when, and how this looks for the person we support.

Careful attention was given to what is ‘in it’ for the person we support and how this could be reflected within the planning phase, for example a car would be hired for the purpose of the visit. This was something that was deep rooted for the person we support in their understanding of attending an appointment, as taxis were for holidays, and buses and trains were for days out. For the first appointment we were able to hire a vehicle, which met the expectations of the person we support.

The person we support was included in the selection of the type of car he wanted, opting for a ‘James Bond’ car. Around this idea, together we planned his trip, with the focus not on the hospital appointment but going for a drive. The people we support played a James Bond playlist he had been making with staff, seeing a doctor and then going for fish and chips. This alternative approach enabled the person we support to focus on the next activity rather than a focus on the immediate cause of anxiety, and enabled staff supporting him to keep him motivated and engaged.

We worked closely with the medical team of this person supported to ensure that we were all working in partnership and that approaches we used were the most effective, and that language used when working alongside the person we support was in his preferred style and was meaningful to support shared understanding. This collaborative working has had wider benefits for the person we support, as successful approaches and specific communicative approaches are now logged on his records and are being used by other professionals such as his GP and staff involved in his care from Harley Hospital.

‘AX’

When the Registered Manager first began overseeing one of our Sefton services, a person we support ‘AX’ was using a wheelchair every time he went out. There was discussion with his Social Worker as to why there was a need for the wheelchair, and we quickly identified that this was something implemented by AX’s parents but was not necessarily a requirement.

Through supporting AX, the Manager and staff team realised that AX would sit in the chair for a short while when out and then he would unexpectedly jump out of the chair and request to push it instead. Following this, the Manager and team discussed in supervisions and team meetings how we would meet AX’s need of pushing something whilst out but removing the need for the wheelchair, as AX has no medical needs around his mobility. The team came up with the idea of a shopping trolley for AX to push, to meet his sensory needs. This worked really well and now AX has got to a point where he does not use his wheelchair and does not require the shopping trolley, AX now enjoys walking alongside staff independently.

AX used to only go for local drives around his home area as staff felt he couldn’t access public transport and would only tolerate being in his car for short periods of time. Through consultation with AX, staff identified that he appeared interested in going on the train and so the following day, planned a train journey with AX.

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ACHIEVEMENTS and PERFORMANCE & FUTURE PLANS (cont)

AX had a lovely time and really enjoyed being on the train. The following week staff planned a day for AX to also experience going out on a bus which again he really enjoyed. Staff began supporting AX with choice making between public transport and his car, for four continuous months, he chose public transport. This led to the Manager contacting his family, Social Worker and solicitors to discuss together whether or not AX actually needed his Motability car. In consultation it was agreed that the car was no benefit to AX and so it was returned. AX now has extra funds to access public transport which he enjoys so much, he has been further afield using buses and trains and now often goes to Preston, Blackpool and Liverpool.

By building a strong consistent staff team within the service we have been able to support AX to improve his speech. When AX shows staff what he wants, staff ensure these expectations are met and then they take the time to teach AX the words for the item he wants. AX has begun saying these words back to staff. AX now uses a range of vocabulary to describe what he wants and is even beginning to learn staff names. AX is able to express wants and needs to staff and not depend on staff understanding cues as he can now verbally ask. This is a huge step for AX and gives him more ownership over his independence and quality of life.

‘RX’

A person we support, ‘RX’ has experienced a difficult time in recent years due to a lack of consistency in his support and historical understanding of him as a person and his needs. RX was unable to spend time with other people we support in his service with increased behaviours and interventions at home and in the community.

Reviewing the support needs of RX with Practice Support input and helping his staff team to change their thinking led to a different approach in his support and RX is now thriving and spending time with others in his home.

RX’s skin has also improved due to the reduction in anxiety levels.

RX plans to go to see both of his sisters once a month. RX’s sister recently moved out of the family home after selling the property. Staff prepared and supported RX with this change by showing RX PECs (Picture Exchange Communication System) of his family home and when the last visit would be and then a PEC of his sister’s new home which, moving forward, RX would be visiting.

RX’s sister has commented that this is the happiest she has ever seen her brother and that she can see a massive change in him within the last year.

Due to the improvements in RX’s quality of life, we are now working with his Social Worker and family around transitioning out of the Resource Centre, to enable us to incorporate activities which are more fulfilling for RX and give him choice and ownership.

Blackpool Christmas Party

Over the Christmas period we hosted a Christmas party at the West Coast Rock Café in the centre of Blackpool. The idea behind this party was to allow for the people we support who can hold conversations independently the chance to celebrate the Christmas period, increase their connections and share a nice experience alongside other people supported, enjoy some nice food and to try something new. The session was set out to operate as a drop in session so there was no pressure on anyone to arrive at any set time and they could stay for as long as they wanted, there was a ‘build your own burger’ bar that came out midway through the party. Sam, our Health and Wellbeing Lead, worked alongside staff teams to plan the event and we found some board, video and card games that were popular throughout the services. The party was a great success, there were 10 people supported who attended from a number of different services throughout the Blackpool area.

Football Awards Night

We recently hosted our second annual awards night for the people we support who attend the Football group. We host this event to allow for the people we support to celebrate their achievements and hard work at the football sessions. The session provides a brilliant opportunity to boost and develop connections between the people we support through spending time and having meaningful conversations in a different setting out in the community. The session allowed for everyone who attended to be present and mindful by celebrating each other’s achievements. The event helped to show the growing feeling of companionship within the football team through the new awards that have been requested to be brought in from the people we support. In the past year we have appointed one of the people we support who attends as team captain and he wanted to select his own players of the year which helps to show the growing confidence both individually and within the team. Everyone really enjoyed the awards night and many of the people we support had conversations with Sam at the awards night regarding how they felt motivated by it to push on in the New Year so they can win at the next awards night. This helps to show the brilliant and long lasting impact the football group is having on the quality of life of the people we support.

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ACHIEVEMENTS and PERFORMANCE & FUTURE PLANS (cont)

Fleetwood Football Event Health and Wellbeing Lead Sam has been working alongside Phil Bowker of the Fleetwood Community Trust to put on a joint charity football event that the people we support from Liverpool and Blackpool can both attend. The event consisted of a football training session at Fleetwood’s Poolfoot Football academy which is a new state of the art facility boasting incredible pitches. The training sessions included a fun group warm up, shooting and passing drills to suit the needs of all the different abilities that attended, followed by small sided games.

Everyone then travelled over to Fleetwood Town FC stadium Highbury to watch them play their League 1 match against Peterborough United. From liaising with Phil, Sam has managed to build up a good relationship with the Fleetwood Community Trust and we are currently in the process of planning regular training sessions/matches against the community trusts inclusion team, which is a similar ability level to our football teams both in Blackpool and Liverpool. These matches and events will massively help to boost many levels of the 5 ways to wellbeing.

Staffing, Recruitment, Retention, Challenges and Solutions

During the last quarter (01/01/2024 – 31/03/2024) we are pleased to confirm that as an organisation we successfully recruited and employed 96 contracted members of staff and 57 casual/bank staff. We can demonstrate each quarter that our number of employees within the organisation is steadily increasing due to new developments providing more career opportunities. Autism Initiatives received a total of 1184 completed applications from January to 31st March 2024. Our application numbers have increased quarter on quarter as we continue to adapt our talent attraction strategies.

Our Strategic Aim for 2024 was to continue to be an ‘employer of choice’ and focus on supporting our prolonged vacancies as well as recruiting for our new developments. We have achieved this with the following talent attractions and recruitment strategies:

In-person recruitment events

Our in-person events are promoted on our social media platforms and give candidates an opportunity to meet out teams and find out more about the career opportunities we have available. We are open to flexibility in terms of hours and we will use this as an opportunity to discuss with candidates our full time, part time and Additional Support Worker vacancies. We understand as an organisation that each individual has their own requirements as to what they are able to work and we do our best to accommodate this whilst ensuring the people we support in our services also takes priority.

‘Meet the Manager’ Events

Our ‘meet the Manager’ events are arranged as another form of in-person events, following a review of which services are most in need of recruitment. The Recruitment team then focus on screening candidates from Indeed (recruitment website) to invite them to meet with our Managers, complete an application and stay for an interview. In the last quarter in the Southport area, where we have previously had difficulty with recruitment due to much local competition, we were able to recruit 27 contracted staff through our weekly meet the Manager events.

Specialised Recruitment Promotions For specialist roles our talent attraction plans have been adapted so that we are able to target candidates within a specific job market. Linkedin has been a useful tool to recruit for our vacancies in Head Office as we are able to create sponsored campaigns which will reach candidates who have listed skills and experience which align with the key words in our adverts. We have seen an increase in the number of applications from Linkedin and the quality of applications.

Internal Promotion Opportunities

In the most recent quarter there were 21 internal promotions for existing Autism Initiatives staff. As an organisation we encourage staff development and we have career pathways allowing Support Workers to progress into Senior Support Worker or Service Manager roles. Out of the 21 internal staff promoted, 7 were in an ‘acting up’ capacity and the remaining 14 were permanent appointments.

We have seen a considerable increase in staff who were previously in acting roles being made permanent. This has mainly been due to an increase in opportunities available within the organisation. Internal promotions support our retention efforts as we continue to demonstrate recognition of staff achievements.

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ACHIEVEMENTS and PERFORMANCE & FUTURE PLANS (cont)

Retention

As part of our retention strategy for new starters we have incorporated engagement calls as part of the induction. Each new starter specifically in the Warrington and Blackpool areas will receive a week 2, week 6 and week 10 call with a member of the Recruitment team or via the Community Admin Assistant. The aim of these engagement calls is to offer further support to staff who have begun their role and give them an opportunity to inform of anything they may be having difficulty within their induction phase. It is important for us to do this as we will gain a better understanding of expectations from new staff, and we also have the opportunity to provide further support as they start their employment which therefore supports retention.

During our engagement calls we ask the following questions: ‘What did you enjoy most about working in our services?’ and ‘Is the role what you expected it to be? If not why?’ and ‘What has gone well? What have you enjoyed about your new role? What have you enjoyed learning so far?’ This project is to improve our knowledge on what attracts people to our roles to hopefully better inform our recruitment and retention strategies going forward.

Challenges and How These Have Been Overcome

New Starters on Visas

Recruitment has collaborated with the Learning and Development department to address the impact of visas on organisational dynamics. As part of this initiative, a monthly report is generated to analyse the number of new hires under visa constraints, detailing visa types and their expiration dates.

In March 2024, out of the 49 new hires, 28 individuals (57%) were on visas. Notably, none of these newcomers possessed indefinite leave to remain visas. This meant that all new starters on a visa had restrictions in their working for Autism Initiatives. For instance, visa expiration or constraints on working hours (applicable to skilled workers and students). In February, 19 out of 61 (31%) new hires held visas, while January saw 40 out of 63 (63%) newcomers under visa constraints. Therefore, within Q4 87 out of 173 (50%) of new starters hold visas as their right to work in the UK.

Although the increase of diverse recruitment is positive, challenges have emerged in recruiting staff under visa limitations. Issues arising specifically within Operations and our Learning and Development department include:

Staff Development and Training

Investment in staff development and training remains extremely high and we are now able to benchmark our vocational training success rates against national providers.

Education and Skills Funding Agency for Apprenticeship Data has captured data for all sectors against our apprenticeship for Health and Social Care.

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ACHIEVEMENTS and PERFORMANCE & FUTURE PLANS (cont)

Another focus within our Strategic Aims has been around how we use and share our learning outcomes, specifically re safeguarding - to ensure a broader understanding of safeguarding, therefore including a pattern of low level concerns as part of safeguarding awareness and within the safeguarding training and upskilling staff to know and understand expectations and their safeguarding responsibilities.

The first delivery of the new Core Skills tier 1 training took place in January 2024 at both Head Office and the Solaris Centre, supervised by an ASC Nurse Specialist.

Feedback from attendees was very positive, with people commenting that the training is engaging, interesting and well delivered.

The ‘reflective practice’ section of the evaluation form (to be completed at the end of training) shows that people have found they are more able to confidently identify the learning outcomes e.g. categories and indicators of abuse.

A dedicated working party continue to review the impact of the revised safeguarding training through feedback from trainers and new starters.

Two staff have recently completed their NHS Oliver McGowan facilitator training. Using learning from this may inform changes to our internal training. Both staff are certified as facilitators of the training.

Relationships with Commissioners, Trusts or HSE

Grants from Trusts in the last quarter include:

New Services

England

Chapel Court is a building consisting of 9 apartments. Chapel Court was developed following consultation with local commissioners who identified a shortfall in apartments within the Liverpool area.

Apartments have been developed in line with the market position statement of people sharing buildings whilst also providing individual spaces for people to live independently. People identified for the service are younger adults being supported to transition from school and home life to independent living.

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ACHIEVEMENTS and PERFORMANCE & FUTURE PLANS (cont)

Fundraising have also supported this development in terms of the external visuals of the building, providing a safe space to utilise the outdoors and horticultural activities for people supported.

Curlew Grove was a property in Warrington that had been empty for over 2 years with no referrals from the local authority. We applied to participate in Warrington’s DPS, summer 2023, and were successful in getting onto this framework.

Warrington’s DPS is for the provision of Supported Housing, Outreach, Day Opportunities, Shared Lives, ISFs & Respite Care for adults with complex needs.

As a result of this, we submitted a bid on the DPS for 2 males to move into Supported Living services, we were successful in winning the bid and both males have now moved in, both are doing very well settling in.

Direct award for a new Supported Living service in Lancashire. A family selected AI as the provider of choice and no tender process was required.

Isle of Man

A residential property has been identified in Onchan and we are expecting to sign the lease for this on 01/05/24. A second property has been viewed in the Glen Vine area and costings will be obtained and shared with Manx Care.

Business Growth

We continue to grow our business through strong established relationships with local commissioners in all areas. We are approached by the commissioners and awarded direct contracts. Retaining staff and ensuring that they are suitably trained is key to our specialism.

From a Learning and Development perspective, we continue to support training and staff development through partnership working with local Enterprise Partnerships, public and private sector employers and the Education and Skills Funding Agency.

We continue to review our continual professional development (CPD) for the workforce including continual investment in trainers.

Research

We continue to review our PBS training by investing in attendance of the Lodden Conference and partnership working with Bild.

We have reviewed all our training to ensure it is mapped through research and publication of the Core Capabilities Framework.

Research is continual for our vocational training due to the introduction of new standards, funding criteria and the needs of the AI Group workforce.

Recent research projects through our vocational diplomas has resulted in the review of co-production of our training and evidenced based learning from the people we support.

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Scotland

Some examples of the impact on beneficiaries of our specialist services:

Prior to Autism Initiatives supporting Craig, he lived in his family home, but had to move due to unforeseen circumstances when he was 17 years old. He moved into an out-of-area placement - a hospital far away from his family home, where he spent most of his time alone in the ‘day room’.

Following a long spell in this hospital – due to lack of appropriate services, a residential placement was commissioned, as a temporary measure. No local services were identified, and his funding HSCP were keen to support him back to the area he previously lived in. That’s when they approached Autism Initiatives – to see if we could provide a 24-hr supported living service for him.

Craig moved into one of our shared properties – he shared his home with two other gentlemen. Although, initially, it was felt that all three individuals could be compatible and live happily together, is became apparent that this model wasn’t suitable for Craig. We liaised with the multi-disciplinary team to ascertain if there were any options for Craig to live on his own, however there were none. However, a vacancy arose in one of our single-person properties, and we supported him to move into his new home.

Within this setting Craig has rediscovered his independence - he has control of his own home. He has autonomy over his surroundings and who comes into his home – he has a real sense of belonging, and ownership. He is being supported to use and learn more words to communicate verbally, alongside using his current PECS and signing communication tools.

He has been supported to decorate his own house, choosing which items go where. He has worked with staff to pick out pictures he would like to go on his wall - usually of all of the wonderful activities he has been doing.

He now receives 1:1 support, rather than 2:1 support and has a life full of the things he loves, including:

Staff support has been vital to support him to have a good quality of life. This has included building trust and developing rapport. It has been about unconditional positive regard and treating him with respect and dignity. The fact that Autism Initiatives were able to offer him a single-person property when a shared model wasn’t working for him, has also been instrumental in achieving positive outcomes.

Keri is 35 years old , and originally from mainland Europe.

Our initial three information gathering appointments enabled Keri to feel safe talking about their life. They have encountered social difficulties for as long as they can remember – including, resulting in being suspended from school on numerous occasions. They have also suffered from extreme anxiety and mood disorders. Keri began questioning whether they may be autistic in their late teens.

They moved to Edinburgh for work, and despite forming a romantic relationship, they struggled with severe social isolation. Their needs placed significant strain on the relationship, which eventually broke down.

The diagnostic process was therapeutic for them, and gave them the opportunity to express their life experiences and feel listened to in a neuro-affirming and non-judgemental setting. The diagnostic process involved some challenges - no information was available, and initial contact suggested someone who was currently functioning without significant impact on day to day life. Cultural differences also had to be considered for a robust and thorough process to take place.

Despite the initial presentation being of someone who was presenting typically, albeit in a formal manner, that picture quickly changed when the diagnosticians started to explore their thinking, behaviours and sensory profile. The collaborative investigation into their life experiences, thinking style, emotional processing and communication style gave evidence of atypicality, resulting in significant negative impact in social connections, mental health and employment.

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After diagnosis, they were supported to attend a Late Diagnosis Group and subsequently a peer group - both provided by the No 6 OSS. During those groups, they began to consider how intensely difficult their experiences of paid employment had been. This came from having the structure and support to think about these experiences. As a result, the next step was advising them to meet with an Employment Coordinator in our service to discuss the issues further.

Over the course of 5 appointments, our OSS Employment Coordinator supported their thinking and emotional processing, which enabled them to conclude that their employment history has been fragmented, due to repeated ‘burnouts’. These resulted in them leaving jobs due to not being able to function (at times this has included becoming non-verbal for periods of weeks at a time). The practical advice and support we provided, focused on job matching to identify what elements were needed to support a healthy and sustainable job role. Having support to actually consider paid work as something that should be healthy, rather than a negative necessity was a new experience for Keri. They had always felt that work would inevitably cause distress, and mental and physical ill health. As someone who had always struggled with emotional recognition, our worker was able to build on previous input from a therapist to identify the range of emotions that have been associated with paid employment.

The outcome of our employment advice sessions was that they made key decisions about changing job. They were able to proactively identify roles better suited to their needs, as well as utilising their skill sets. They secured new employment and took the approach of being very explicit and in control of their identity as an autistic person. This allowed them to discuss a range of reasonable adjustments that would be necessary to have in place to increase the likelihood of success, including – environmental factors, communication styles, structure and predictability. They used this list to secure a new job with an employer who has been supportive of this information and recognises neurodivergence within their work force as something they can and should be supporting.

Without their autism diagnosis their mental health would have continue to be poor, they would have been on long-term sick leave and not have access to specialist support.

“I would never have thought this type of support existed, I’ve always assumed I would just have to struggle through on my own”

Strategic Outcomes:

Personal Outcomes:

Having experienced “…decades of difficulties in living in this world….difficulty in everything…” , Poppy came to us for a diagnosis at the age of 44. She reported difficulties with learning at school and a complex family life, including self-harm and a suicide attempt.

She was self-employed, which allowed her to self-manage chronic health issues and energy levels. The pressures of the social aspects of her work impacted on Poppy’s well-being. The nature of her work can also cause financial stress.

Poppy met with Tim, three times and she gave a good account of her past experiences and current interactions with the world. She was also able to provide school reports as well as educational psychology reports with information that provided additional evidence to consider during her autism assessment.

I spoke with Poppy’s partner, Jonathon, and he was able to quantify and assert the barriers that Poppy faces on a daily basis. He spoke about the heightened anxiety Poppy experienced undertaking ‘everyday’ tasks, and the extreme responses to any change in plans or routines. An ADOS assessment gave a positive score.

We were able to confirm Poppy’s diagnosis a week later after Tim and I met with our Diagnostic Lead, and Poppy was met with to receive feedback on the outcome of her assessment – this came as a huge relief.

Poppy has since attended our No 6 One Stop Shop Late diagnosis group; qualified for a free bus pass; accessed support for applying for Welfare Benefits and is interested in joining some of our activity groups.

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“The Late Diagnosed Group was very useful as I felt supported after being diagnosed, rather than “here’s a diagnosis, now get on with life”. Even just knowing No 6 are there makes me feel supported, as it’s quite a massive change, where you’re re-evaluating your whole life through this new lens and working out how this impacts on your life now. It was also great to meet other people going through the same thing”.

Strategic Outcomes:

Personal Outcomes:

“I’m so glad No 6 exists; I’d really struggle without their support”

Thomas had been referred to us from a local Psychiatric Hospital following a period of significant mental health issues, which included being sectioned due to psychosis. He hoped to get an answer as to whether he was autistic or not so that he could better understand himself. He hoped that this would help prevent further episodes of poor mental health, and enable him to re-engage with activities he’d previously found helpful.

After his autism assessment he experienced another episode of psychosis and was again sectioned at the Royal Edinburgh Hospital. On this occasion however during a tribunal to consider what should happen next for Thomas, autism was considered as a major factor. This resulted in an outcome that was more appropriate for him – including being discharged from hospital into the care of his family, with support. Both Thomas and his family were very happy with this outcome as they felt - from an autistic perspective, the hospital environment was not helpful for his recovery.

Prior to his autism assessment he had been employed part time, albeit signed off sick. However he had ideally wanted to go back to University to study. Following his diagnosis, he spoke to a No 6 OSS advisor about options for support that may be available in a University setting. Options were discussed, and we recommended that he reach out to the disability advisors at the Universities to get clearer information on what he could expect. He followed up on this with the help of his mother and felt much more confident that his needs would be recognised and supported after meeting with them. As a result he made an application and was accepted at Herriot Watt for a Degree course.

Thomas is now for the first time in a long time looking forward positively and is excited about what University may be able to offer him. He is under a lot less pressure from his family, to ‘make a plan’ and they are gaining a better insight into how they can support his autistic needs. They were always very caring however often pushed him into things through concern he needed to be busy, and didn’t always realise the impact that was having on his mental health. They have adopted a much more supportive role now they are aware of why he responds differently to situations and that ‘pushing through’ is not the answer.

Staffing, Recruitment, Retention, Challenges and Solutions

Staffing across the Health and Social Care Sector continues to be challenging. We continue to run with vacancies, despite offering some of the best pay and conditions within the Social Care Sector in Scotland. In the reporting year, we have focused on ensuring our processes are as efficient as possible, and improving retention.

Our on-boarding processes have been developed to support new employees joining our teams. We have reduced the timescales of our pre-employment process – this means the candidates can start in service quicker. The average time taken from applying for a post, to starting working with us was 3 months.

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We continue to use Social Media channels to advertise vacancies and to also highlight the wonderful work staff do, and the achievements the autistic people we work with make. As well as attending recruitment fairs across the areas we provide services in, we have had ‘open days’ within our bases – there we talk about the work that we do and answer any questions the individual has. We are able to move on seamlessly to interviewing at this time, where appropriate. Our support staff have been involved in these events, alongside our Recruitment Officer – this is extremely valuable, as they can discuss with others what it is really like to work for Autism Initiatives.

Developments

We are delighted that our 9-person Housing Support Community Cluster is well under way to be completed. This will offer two and one-bedroom options for autistic people with varying levels of support requirements. This development is due to open in May/June 2024. We have a staff base on-site, which will allow service meetings and individual staff meetings to take place ‘on site’. We will use SMART technology throughout this development.

Our Walk for Autism Campaign has provided essential funds for our One Stop Shops (OSS) services across Scotland. We provide services to over 7,500 autistic people from our OSS, and without WFA funds, this would not be possible.

Our older autistic people’s Housing Support and Care-at-Home service continues to develop. Two new people moved into their own flats during the reporting period. This has been a highly successful transition – enabling them to have more control over their lives and improve their quality of life. This one and two-bedroom community housing cluster has amenities to support individuals as they get older and their needs potentially change – including physical and sensory needs. We have tracking in place for hoists, a lift to all floors, a roof terrace and garden room. We also have an area for communal gatherings – this is being developed to offer group activities and get-togethers.

National Late Diagnosis Programme

We are delighted that funding was awarded from the Scottish Government’s Autistic Adult Support Fund for 2024-25. This enables us to deliver a remote National Late Diagnosis programme across Scotland, and in-person groups in Forth Valley and Scottish Borders during a 6-month period. Thirty-eight remote and in-person programmes were developed – each consisting of seven sessions. Two hundred and thirty five people attended this programme within the 6-month funding period.

“… it [the LDG] was the only help I found after the diagnosis and I can’t stress enough how important it is for people like me who were diagnosed as an adult to meet people they can relate to”

“It’s been a pleasure to get to know other people on the spectrum and I loved the way you presented each topic (I managed to listen without losing focus!) and the way you managed the discussions giving everybody a chance to speak and contribute”

“it’s all been so validating, it’s great to know I can take off the mask around some people”

We are delighted that funding has been awarded from the Scottish Government’s Autistic Adult Support Fund for 202425. This will enable us to continue to deliver our National On-line Late Diagnosis Programme across Scotland. We will also deliver the Post Diagnostic Programme in-person in Forth Valley and Scottish Borders. Autistic adults within Forth Valley will have access to activity and interest groups in two of our OSSs – Tayside and No 6.

Our 9-person Housing Support Community Cluster will open in 2025.

We will support HSCP to address their waiting lists for autism diagnostic assessments, by providing assessments in areas we are not currently delivering this service in.

In relation to research- we will continue to be a partner in the EDAC (Eating Disorder and Autism Collaborative) with Edinburgh University and PWLE. This is a research project looking at ways to specifically support autistic people who have disordered eating.

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Northern Ireland

In April 2024 a new incoming Operations Director joined AINI. The new leadership has supported a year of growth and learning for the organisation in AINI. The change provided an opportunity to look at strengths, weaknesses, opportunities and threats of the organisation and create plans for sustainability in the immediate future followed by growth and development later on.

It has been a challenging year for Recruitment and Retention (R&R) and for the Health and Social care sector in particular. Domiciliary care services has a staff vacancy rate of 12.5%. Direct care and support staff and Registered Managers all show vacancy rates in excess of the 9.9% sector average. For the three months ending July 2023, the employment rate estimate in NI was 71.1%. The highest economic inactivity rate estimate in the UK was for NI at 26.9%. The unemployment rate estimate in NI was 2.7% (the lowest in the UK), this highlights the small selection pool of potential applicants searching for employment.

The HR and Senior teams have looked at numerous innovative solutions to assist with recruitment and retention.

Recognising the work/life balance shift and requirement for flexibility since COVID and to target the demographic looking for part time, more flexible options, we completed a review of service requirements and updated our job advertisements to reflect more visibility of shift times to allow potential applicants to self-select and discuss preferences at interview.

To increase brand awareness and target the demographic coming out of education: We built relationships with local colleges and attended twenty four careers fairs during the year. We also hired a University placement student for a 12 months fixed term contract.

To target the demographic availing of local job markets that don’t have access to social media: We built relationships with the local job centre representatives and advertised our vacancies across the centres.

We implemented a DocuSign system: This improved the efficiency and timeliness of pre-employment documentation, which leads to faster compliance and start dates.

Review of terms and conditions: In line with affordability and the national live wage increase, a pay uplift was agreed in March 2024, to take affect from April 2024. The HR team continue to benchmark to ensure we remain competitive.

Promoted our culture of recognition– We reviewed additional ways to recognise staff and promote this recognition, including payment of the NISCC fee for those with two years continuous service.

Recruitment campaign – Pay and benefits are important, however staff and potential applicants are interested in more than this. They want to know an organisations ethics, their mission, their values and their commitment to staff development and equal treatment of staff. As part of our campaign we promoted our values, our culture of recognition, and promoted recruitment profiles in our social media (profiles of staff describing why they enjoy working with us). The recruitment campaign continues in 2024.

Equality – Equality is on HR’s agenda and we have been working on a plan to promote equality, diversity and inclusion in the workplace. We started with the roll out of recruitment training for managers and implementing ‘positive recruitment statements’ on relevant adverts in accordance with our Article 55 information. Also, managers received bespoke training on the impacts of Menopause in the workplace to increase awareness and support for employees.

Training

To promote and foster a culture of collaboration and learning, we returned to face to face training delivery during the 2023/24 year. This allows for service teams to meet up, build working relationships and share success stories, improving employee engagement, it also gives staff the opportunity to meet / discuss any concerns with other senior staff in the organisation.

We invested in QCF development for our staff teams, which built on internal progression opportunities and succession planning throughout our services. We also reduced the minimum hour requirement for enrolment on QCFs to 16 hours per week, which has opened upskilling opportunities to our part time employees.

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This year AINI had the largest number of candidates to ever register to complete vocational qualifications. 23 staff were enrolled; 8 staff for QCF Level 2, 12 for QCF level 3 and 3 for QCF level 5. These places were funded by the Office of Social Services, NISSC and the Department for the Economy.

Our trainers undertook the Train the Trainer ICQ Level 3 Award in Education and Training. This promotes a consistent, professional training delivery across the Organisation.

Relationships with Trusts

Post Covid there have been many changes in personnel across the social care landscape in Northern Ireland. A change in leadership with a new incoming Operations Director in AINI provided an excellent opportunity to reacquaint Autism Initiatives with Senior Commissioners across all five Health and Social Care Trusts, the Operations Director has built strong, collaborative relationships with key stakeholders.

Individual People Supported Studies:

Person we Support was supported to go to Japan in November 23 for 11 days. FC has a keen interest in anime and enjoys going to Japan every other year however due to Covid was not able to go since 2019.

During the trip staff felt FC was able to develop independent skills for example, planning an itinerary for each day, mapping out the different places he wanted to visit and the best way to get there and budgeting his money in advance.

FC still talks about the trip and has already started planning his next trip to Japan. The 2 staff who travelled with FC were able to arrange day trips for themselves on their allocated days off.

When HA first started Outreach service in June 23, they appeared very anxious and apprehensive about going out on session. Their first session they did not want to come downstairs and engaged with staff very briefly. As the weeks progressed, HA was comfortable to go out in the car with AI staff (2:1), however, they did not want to access the community, for example, go into shops, go for a walk etc. This was due to extreme social anxiety. HA was also cutting the session short as soon as what they had in their mind was completed.

In recent months, HA has progressed very well. They now enjoy going to the likes of the Asian Supermarket to purchase food and drinks, into shops to look at candles and perfumes, going for walks when the weather is nice etc. HA has expressed that they look forward to AI staff coming out each week and they are starting to make the most out of their sessions, staying out for the duration (1-4PM).

HA’s mum Nabeela has complimented the service, stating to EMcA how important the service is for HA and that she appreciates that staff go at HA’s own pace. Their mum has said that she can see they are excited to go out on session and that they ask when the girls will arrive to take them out. HA’s mum has said it has had a positive impact upon them. The Trust have also expressed how happy they are at how well HA’s service is going, and expressed how important the service is for both HA and their family.

Priority areas for 24/25 are:

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Autism Initiatives Ireland

Total number of people we support in AI services within Ireland in 2023/24 is now 155, and the age profile catered for is currently 18 years to 55 years.

In relation to our current services, we currently provide the following, funded by the Health Service Executive (HSE), and operating across several Community Health Organisations (CHO).

CHO 6- Currently 66 Day Resource, 17 Residential, 2 Respite only (+11 AI day resource also accessing respite support). 6 new entrants in 2023. 4 possible entrant’s 2024 pending confirmation of funding.

CHO 5- 1 Day Resource, 1 Residential.

CHO 7- 32 Day Resource, 2 Residential, 20 Respite only (13 AI day resource also accessing respite supports). 2 exists to residential and 2 entrants in 2023. No new entrants for 2024 due to difficulties securing new premises. CHO 9 - 14 Day Resource, 1 supported living (+1 AI day resource also accessing respite. 1 Outreach referral awaiting confirmation of funding. No new entrants – difficulties in securing premises.

Staffing, Recruitment, Retention, Challenges and Solutions

As of the end of this quarter, Autism Initiatives Ireland have a total headcount of 237 staff. We no longer issue Relief (Zero hour) Contracts. All staff are now paid their contracted hours in the month that they work them, any additional hours and differentials are paid a month in arrears. We have 145 full time, 43 are Part Time and 49 are Flexi Part time. The struggle however remains across all Section 39s to recruit and retain good staff. Until we get pay parity with section 38s this will be the case.

Following negotiations facilitated by the WRC it was agreed with representatives of FORSA, INMO & SIPTU that all Section 39 employees would be in receipt of a pay increase as follows:

An Increase of 3% backdated to 1st April 2023

An Increase of 2% from 1st November 2023

An Increase of 3% from 1st March 2024

The HSE is tasked with developing administrative arrangements to make this additional funding available to all eligible Section 39 organisations. We are still awaiting the funding to enable us to make these payments to staff. Many of the Section 39 organisations have already implemented this pay award so this puts us at a disadvantage not only with Section 38 but also now with Section 39.

We had 9 new starters and 15 leavers in Q1 2024, additionally we had 13 internal movers, see below snapshot overview of new starters v leavers in the last 12 months:

Improvements to Absence Management Reporting:

Absence and leave management, tracking and reporting continues to bring challenges for everyone concerned, HR, Finance, Area Managers, Team Leaders etc. Tracking all leave on different spreadsheets can be confusing for Team Leaders to manage, because of a lack of any system this information is not real time and has resulted in the past in some employees being overpaid, underpaid or not paid at all.

We are progressing with a Rota Management System that will eliminate timesheets and facilitate real time staff hours, annual leave and sick leave. This should make the entire process easier to manage and reduce the risk of errors.

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Recruitment Updates :

The challenges of recruiting in the current market have remained a high priority for HR. We continue to advertise through all previously reported websites, colleges/universities, careers services platforms, social media, print media (as requested/required). We are constantly reviewing our recruitment and retention strategies. We continue to work to improve the candidate experience throughout the recruitment process and during on-boarding with the aim of meeting the organization recruitment needs. With the recent appointment of our local IT officer, who will be working closely with the UK we hope that we will be soon able to implement the Recruitment and On-Boarding system Talos360. Hopefully this will make the process quicker, helping to ensure that we can interview and on-board as quickly as possible. We continue with our focus on some paid Irish specific campaigns with some success. We have also advertised in some of the local free presses and social media.

Relationships with HSE

We continue to build our reputation as Autism Specialists providing guidance/reports for HSE to aid appropriate placements where Autism Initiatives Ireland is not suited to needs e.g. complex mental health. We are aware that the Funders are under huge pressures to develop and fund services and constantly seeking Value for Money re: service provision. We have been approached to develop new services for Day Resource provision, for which we are exploring development potential, particularly in CHO 9 & CHO 7. However recent pay awards have resulted in increased costs for this service provision for which the Funders have expressed concern.

New Services

Arklow Hub, had originally been funded by the WFA monies, this has now become a HSE funded service that will provide additional capacity for new referrals. Going forward, all our Day programs will begin the New Directions self-monitoring from October 2024 to April 2025. This will then be taken over by our funders for Day programs across Ireland. We are preparing for this new audit process.

Use of Fundraising

WFA autism have increased this year. We have worked closely with the UK marketing team to ensure a better resource for would-be fundraisers. These funds provide much needed opportunities for enhancing the welfare and recreational opportunities for the people we support.

Individual People Supported Studies

We have a significant housing crisis in Ireland. This has had a huge impact on parents wishing to secure housing for the current and future home needs of their families and people we support.

We are endeavouring to support families with understanding the application process and where we can, assist with planning the individual needs and advocating for the people we support.

Recent success has resulted in the secure medical needs assessment for 2 people we support and general housing application 1.

We have been advised to network with Housing Associations to further assist housing priority for the people we support.

We are actively linking in with housing providers to advance supporting housing applications to meet these needs for the people we support.

New Services

We are researching and laying the groundwork for future planned residential placements, by networking and building links with Approved Housing Bodies) as per Government policy on housing. Unfortunately securing housing for the people we support is a complex process and often crisis driven. To ensure success, we are actively working with parents to better escalate housing need with local Councils and CHO funders. Linking in with Housing Agencies and Developers will significantly enhance the prospects of meeting housing needs.

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The cost of living crisis continues, impacting on the challenges with recruiting and securing staff in filling vacancies. This combined with increasing costs to recruit staff and retain staff while the cost of care provision continues to rise is resulting in significant pressure on providers in securing funding for new referrals and residential placements. We are aware that the HSE are now directing referrals to the Section 38’s as a cost cutting measure. This results in the referrals being more of a specialist requirements for which we are happy to support. However, there is a cost in this provision and as a provider we need to cost services so as not incur a deficit in our service provision. Our costs are continually being scrutinised, however this is reflective of the assessed needs of referrals that require either 1:1 or 2:1 ratios of support. Generic day resource programs can provide cheaper costing owing to a higher ratios of staffing i.e. 1:8-10.

The above gives a flavour of the work, success and challenges for the organisation over the last year. We are confident that we can continue to enhance and develop services for stakeholders into the next year and work to further develop our autism specialist services. Funding and finance remain an issue for us and many other social care charities, but we will move forward carefully with knowledge and expertise to ensure that the organisation remains financially robust, making strategic investment in assets, services, systems and people.

FINANCIAL REVIEW

Overview of the year

▪ Income and Expenditure

Total income in the year ended 31 March 2024 was £85.9m (£76.8m 2023), an increase of 11.8% 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.

Voluntary income increased to £2,536k from £1,910k. The Fundraising Team continued to prioritise increasing unrestricted income over the last year. We have partnered with Guardian Angel to launch legacy giving with a biannually free wills campaign. Walk for Autism also saw more growth with over 9,100 walkers registered and more than £692k raised. The team is committed to developing this area by exploring incentive fundraising, increasing the online profile and expanding the presence on social media to include a bigger push on Tik Tok. Funding from Trusts and Foundations continued to be strong with the Fundraising Team working closely with the Nations and Regions to secure large multi year awards from the National Lottery Community Fund, Garfield Weston and Gannochy Trust plus numerous awards from smaller Trusts and Foundations. The Motability Foundation contributed to a new project in England to provide 4 new hybrid and electric vehicles. The Fundraising Team has also developed an online fundraising platform to provide community fundraisers with an alternative to Justgiving ensuring that all fundraisers experience a consistent branded experience that motivates and inspires results.

Total resources expended in the year ended 31 March 2024 were £86.3m (£76.1m in 2023) an increase of £10.2m. from the previous year. This represents a rise in expenditure of 13.4% 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 deficit of £0.5m for the year ending 31 March 2024 (£0.6m surplus for the year ending 31 March 2023). 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 £544k (2023: Deficit of £8k) for the year ending 31 March 2024. 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 strategic initiatives.

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.

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FINANCIAL REVIEW (continued)

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.

▪ Balance Sheet

The Group’s balance sheet remains healthy with net assets of £22.9m (2023: £23.4m). This represents a decrease of £0.5m over the previous financial year. Unrestricted funds amount to £20.6m (2023: £21.0m) and restricted funds £2.3m (2023: 2.4m). At 31 March 2024 the cash position was £14.2m (2023: £14.9m).

▪ 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 £0.5m includes Property improvements in UK, and vehicle acquisitions in UK and Ireland (including several minibuses funded by the Motability grant).

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.

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 2024 this would equate to committing to build a level of free reserves within the Group in the long term of circa £32.4m. The trustees are aware that combined free reserves of £9.0m falls short of the aspirational target that they have set but they are fully committed to working towards this goal in the long term.

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 2024 the Parent Charity had unrestricted reserves of £4.1m (2023: £3.6m) and £4.1m (2023: £2.5m) held

as designated reserves.

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.

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AUTISM INITIATIVES GROUP TRUSTEES’ REPORT (incorporating Directors’ Report and Strategic Report) continued For the year ended 31st March 2024

FINANCIAL REVIEW (continued)

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.

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.

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.

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AUTISM INITIATIVES GROUP TRUSTEES’ REPORT (incorporating Directors’ Report and Strategic Report) continued For the year ended 31st March 2024

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.

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 trade and The Bridge Project (No: 03039158/Charity reg: 1055005) was dissolved in the previous financial 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).

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 Carter 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 £25k (2023: £25k) 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.

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AUTISM INITIATIVES GROUP TRUSTEES’ REPORT (incorporating Directors’ Report and Strategic Report) continued For the year ended 31st March 2024

STRUCTURE, GOVERNANCE and MANAGEMENT continued

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.

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 Group Corporate Director and Operations Director along with the Operations Directors for England, Ireland, Northern 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.

Organisational Structure

The Organisational Structure is as follows:

Autism Initiatives Group

Organisational chart for Trustees, Chief Executive & Directors Team:

==> picture [523 x 258] intentionally omitted <==

----- 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
Operations People Director Group England, Scotland, Assistant
Director Finance Corporate Northern Ireland and Director
Director Ireland Housing
Services
----- End of picture text -----

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AUTISM INITIATIVES GROUP TRUSTEES’ REPORT (incorporating Directors’ Report and Strategic Report) continued For the year ended 31st March 2024

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 2023-2027.

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 Directors’ Report and Strategic Report) continued For the year ended 31st March 2024

ENERGY AND CARBON REPORT

Energy and emissions report

During the period total UK energy use was 3,662,520kWh (2023: 3,587,184 kWh)

During the period total greenhouse gas emissions due to UK energy use was 795,906 kgCO2e (2023: 768,578 kgCO2e) During the period the Group intensity ratio was 0.28 (2023: 0.39) Tco2E per full time employee.

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

Promoting energy conservation

Promoting recycling

Utilise fuel efficient vehicles

Staff training

Use of electronic equipment

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TRUSTEES’ REPORT (incorporating Directors’ Report and Strategic Report) continued For the year ended 31st March 2024

AUTISM INITIATIVES GROUP

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.

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 adequate 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 trustees are responsible for the maintenance and integrity of the corporate and financial information included on the charitable company’s website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.

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 29[th] August 2024 and signed on its behalf by:

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B Williams Chair

Page 30

AUTISM INITIATIVES GROUP INDEPENDENT AUDITOR’S’ REPORT to the Members of Autism Initiatives Group For the year ended 31st March 2024

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 2024 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 information

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 AUDITOR’S’ REPORT to the Members of Autism Initiatives Group For the year ended 31st March 2024

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 AUDITOR’S’ REPORT to the Members of Autism Initiatives Group For the year ended 31st March 2024

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.

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J M Ellis BA FCA CTA (Senior Statutory Auditor) For and on behalf of DSG Date 29[th] August 2024 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 continued For the year ended 31st March 2024

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 2024 the comparative figures for the year ended 31 March 2023 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.

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(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 2024

(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 2024

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.

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AUTISM INITIATIVES GROUP ACCOUNTING POLICIES continued For the year ended 31st March 2024

(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.

==> picture [157 x 37] intentionally omitted <==

(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

At the time of approving the financial statements, the trustees have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. Thus the trustees continue to adopt the going concern basis of accounting in preparing the financial statements.

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 37

AUTISM INITIATIVES GROUP CONSOLIDATED STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT For the year ended 31st March 2024

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 2023
Fund balances at 31 March 2024		 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 2023
Fund balances at 31 March 2024		 Unrestricted
Funds		 Unrestricted
Funds
Restricted
Funds
Restricted
Funds		 Total
2024		 Total
2023
£’000
1,910
37
63
4,128
70,044
588
-
£’000
1,084
36
157
5,108
72,156
742
-
79,283
581
5,359
72,937
771
180
79,828		 £’000
1,452
-
-
-
5,128
-
-
6,580
-
9
6,306
194
-
6,509
71
(166)
(95)
2,364
2,269		 £’000
2,536
36
157
5,108
77,284
742
-
85,863
581
5,368
79,243
965
180
86,337
(474)
-
(474)
23,391
22,917
76,770
453
4,378
70,824
758
(273)
76,140
(545) 71 630
-
166
(379)
21,027
20,648
630
22,761
23,391

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 39.

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

Page 38

AUTISM INITIATIVES GROUP CONSOLIDATED STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT For the year ended 31st March 2024

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 2022
Fund balances at 31 March 2023		 Unrestricted
Funds
£’000
587
37
63
4,128
65,309
588
-
70,712
453
4,377
65,170
644
-
(273)
70,371
341
-
341
20,686
21,027
Restricted
Funds
£’000
1,323
-
-
-
4,735
-
-
6,058
-
1
5,654
114
-
-
5,769
289
-
289
2,075
2,364		 Total
2023
£’000
1,910
37
63
4,128
70,044
588
-
76,770
453
4,378
70,824
758
-
(273)
76,140
630
-
630
22,761
23,391

Page 39

AUTISM INITIATIVES GROUP CHARITABLE COMPANY STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT For the year ended 31st March 2024

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 2023
Fund balances at 31 March 2024		 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 2023
Fund balances at 31 March 2024		 Unrestricted
Funds
£’000
948
245
-
1,193
528
121
-
649
544		 Unrestricted
Funds
£’000
948
245
-
1,193
528
121
-
649
544		 Unrestricted
Funds
£’000
948
245
-
1,193
528
121
-
649
544
Restricted
Funds
£’000
-
-
-
-
-
-
-
-
-
-
-
-
Restricted
Funds
£’000
-
-
-
-
-
-
-
-
-
-
-
-		 Total
2024
£’000
948
245
-
1,193
528
121
-
649
544
544
3,581
4,125		 Total
2023
£’000
483
217
-
700
390
318
-
708
(8)
544
(8)
3,589

3,581
4,125
3,581

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 41.

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

Page 40

AUTISM INITIATIVES GROUP CHARITABLE COMPANY STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT For the year ended 31st March 2024

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 2022
Fund balances at 31 March 2023		 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 2022
Fund balances at 31 March 2023		 Unrestricted
Funds
£’000
483
217
-
700
390
318
-		 Unrestricted
Funds
£’000
483
217
-
700
390
318
-		 Unrestricted
Funds
£’000
483
217
-
700
390
318
-
Restricted
Funds
£’000
-
-
-
-
-
-
-
-
-
-
-		 Total
2023
£’000
483
217
-
700
390
318
-
708
(8)
3,589
3,581		 Total
2022
£’000
558
317
-
875
333
525
-
708 858
(8)
3,589
3,581
17
3,572
3,589

Page 41

AUTISM INITIATIVES GROUP CHARITABLE COMPANY AND CONSOLIDATED BALANCE SHEETS For the year ended 31st March 2024

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
2024
£’000
2023
£’000
7,933
8,029
-
-
7,933
8,029
22
25
8,146
7,206
14,238
14,873
22,406
22,104
(6,427)
(5,644)
15,979
16,460
23,912
24,489
(995)
(1,098)
22,917
23,391
2,269
2,364
7,427
5,914
13,221
15,113		 Charitable
Company
2024
£’000
2023
£’000
3,662
3,843
-
-
3,662
3,843
-
-
611
294
1,835
1,086
2,446
1,380
(1,097)
(671)
1,349
709
5,011
4,552
(886)
(971)
4,125
3,581
-
-
4,125
2,225
-
1,356
20,648
21,027		 4,125
3,581
22,917
23,391
4,125
3,581

Approved by the trustees of Autism Initiatives Group and authorised for issue on 29[th] August 2024 and signed on their behalf by:

B Williams EV Slater Chair Trustee Company Number: 07120634 Charity Number: 1170634

==> picture [21 x 21] intentionally omitted <==

Page 42

AUTISM INITIATIVES GROUP CHARITABLE COMPANY AND CONSOLIDATED CASHFLOW STATEMENT For the year ended 31st March 2024

Group Charitable
Company
2024
2023
£’000
£’000
912
14
Notes
CASH FLOW FROM OPERATING ACTIVITIES:
Cash (expended)/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 (DECREASE)/ 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		 2024
2023
£’000
£’000
(18)
(509)
(509)
(509)
(516)
(295)
2
24
912
14
(78)
(25)
-
-
(271)
(271)
-
-
(103)
(109)
(103)
(109)
(635)
(889)
14,873
15,762
14,238
14,873		 (78)
(25)
-
-
(85)
(93)
(85)
(93)
749
(104)
1,086
1,190
1,835
1,086

Page 43

AUTISM INITIATIVES GROUP NOTES TO THE CONSOLIDATED ACCOUNTS For the year ended 31st March 2024

1. DONATIONS AND LEGACIES

Group
Donations
Charitable Trusts
Grants
For the year ended 31
March 2023
Charitable company
Donations
Charitable Trusts
For the year ended 31
March 2023
2.
OTHER ACTIVITIES
Group
Rent and Training income
Profit on disposal of assets

For the year ended 31
March 2023
Charitable company
Rent & service charges
Profit on disposal of assets
For the year ended 31
March 2023		 Unrestricted
Funds
£’000
Restricted
Funds
£’000
Total
2024
£’000
903
174
1,077
45
45
90
136
1,233
1,369
1,084
1,452
2,536
587
1323
Unrestricted
Funds
£’000
Restricted
Funds
£’000
Total
2024
£’000
915
-
915
33
-
33
948
-
948
483
-
Unrestricted
Funds
£’000
Restricted
Funds
£’000
Total
2024
£’000
36
-
36
-
-
-
36
-
36
37
-
Unrestricted
Funds
£’000
Restricted
Funds
£’000
Total
2024
£’000
245
-
245
-
-
-
245
-
245
217
-		 Total
2023
£’000
744
75
1,091
1,910
1,910
Total
2023
£’000
433
50
483
483
Total
2023
£’000
37
-
37
37
Total
2023
£’000
217
-
217
217

Page 44

AUTISM INITIATIVES GROUP NOTES TO THE CONSOLIDATED ACCOUNTS continued For the year ended 31st March 2024

3. INVESTMENT INCOME

Group
Unrestricted
Funds
£’000
Restricted
Funds
£’000
Interest receivable
157
-
For the year ended 31
March 2023
63
-
Charitable company
Unrestricted
Funds
£’000
Restricted
Funds
£’000
Interest receivable
-
-
For the year ended 31
March 2023
-
-
4.
INCOMING FROM CHARITABLE ACTIVITIES
Group
Unrestricted
Funds
£’000
Restricted
Funds
£’000
Education income
5,108
-
Client support income
72,156
5,128
Other
742
-
78,006
5,128
For the year ended 31
March 2023
70,025
4,735
5.
OTHER INCOMING RESOURCES
Group
Unrestricted
Funds
£’000
Restricted
Funds
£’000
Other income
-
-
-
-
For the year ended 31
March 2023
-
-		 Unrestricted
Funds
£’000
Restricted
Funds
£’000		 Total
2024
£’000
157
Total
2024
£’000
-
Total
2024
£’000
5,108
77,284
742
83,134
Total
2024
£’000
-
-		 Total
2023
£’000
157
-		 63
63
-		 63
Unrestricted
Funds
£’000
Restricted
Funds
£’000		 Total
2023
£’000
-
-		 -
-
-		 -
Total
2023
£’000
4,128
70,044
588
74,760
74,760
Total
2023
£’000
-
-
-

Page 45

AUTISM INITIATIVES GROUP NOTES TO THE CONSOLIDATED ACCOUNTS continued For the year ended 31st March 2024

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 2023
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 2023
Unrestricted Funds
Restricted Funds		 Education
£’000
Client
Support
£’000
Other
Activities
£’000
Total
2024
£’000
3,762
59,513
583
63,858
1,104
11,908
379
13,391
-
146
-
146
451
7,433
-
7,884
51
243
3
297
5,368
79,243
965
85,576
5.359
72,937
771
79,067
9
6,306
194
6,509
5,368
79,243
965
85,576
4,377
65,170
644
1
5,654
114
4,378
70,824
758
-
68
-
68
-
320
-
320
-
39
-
39
-
(315)
-
(315)
-
9
-
9
-
121
-
121
-
121
-
121
-
-
-
-
-
121
-
121
-
318
-
-
-
-
-
318
-		 Total
2023
£’000
55,981
12,968
177
6,559
275
75,960
70,191
5,769
75,960
23
401
34
(154)
14
318
318
-
318

Page 46

AUTISM INITIATIVES GROUP NOTES TO THE CONSOLIDATED ACCOUNTS continued For the year ended 31st March 2024

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
2024
£’000
6,117
27
6,144
246
-
246
1,522
-
1,522
-
75
75
-
41
41
-
3
3
7,885
146
8,031
1
-
1
451
-
451
7,433
146
7,579
7,886
146
8,031
1,343
-
1,343
243
-
243
-
-
-
(1,901)
-
(1,901)
-
28
28
-
9
9
-
2
2
(315)
39
(276)
(315)
39
(276)
(315)
39
(276)		 Total
2023
£’000
4,671
252
1,674
67
70
3
6,737
1
409
6,327
6,737
1,085
251
-
(1,490)
25
8
1
(120)
(120)
(120)

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 47

AUTISM INITIATIVES GROUP NOTES TO THE CONSOLIDATED ACCOUNTS continued For the year ended 31st March 2024

6. EXPENDITURE ON CHARITABLE ACTIVITIES continued

Group Charitable Company
Total Total Total
Total
(c) The total resources expended above include: 2024 2023 2024
2023
£’000 £’000 £’000 £’000
Auditors’ remuneration 75 68 28
25
Auditors’ remuneration – other services 1 - -
-
Depreciation on owned assets 550 533 259
267
Trustees’ expenses 29 39 2
1
Interest payable on bank loans 73 48 73
48

7. STAFF NUMBERS AND EMOLUMENTS

The average number of persons employed during the period was:

(a) Staff numbers
Operational Support Staff
Teachers
Care workers		 2024
Number
2023
Group
265
247
94
98
2,487
2,168
2,846
2,513		 2024
Number
2023
Group
265
247
94
98
2,487
2,168
2,846
2,513
2,513

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
2024
£’000
Total
2023
£’000
Group
57,227
5,378
62,605
53,980
4,844
487
5,331
4,699
1,238
238
1,476
1,294
844
13
857
904
64,153
6,116
70,269
60,877		 Direct
Staff
Costs
£’000
Support
Staff Costs
£’000
Total
2024
£’000
Total
2023
£’000
Group
57,227
5,378
62,605
53,980
4,844
487
5,331
4,699
1,238
238
1,476
1,294
844
13
857
904
64,153
6,116
70,269
60,877
60,877

Excluded from wages and salaries are agency costs of £4,414k (2023: £4,925k) charged within ‘Other direct costs’. Agency staff are used to cover staff shortages.

Page 48

AUTISM INITIATIVES GROUP NOTES TO THE CONSOLIDATED ACCOUNTS continued For the year ended 31st March 2024

7. STAFF NUMBERS AND EMOLUMENTS continued

(c) Emoluments of employees

The number of employees whose annual emoluments were £60,000 or more were : 2024
Number
2023
Number
Group
£60,001 - £70,000 8 8
£70,001 - £80,000 5 3
£80,001 - £90,000 4 1
£90,001 - £100,000 1 1
£120,001 - £130,000 1 1
£140,001 - £150,000 1 1
£190,001 - £200,000 1 1
- -
£’000 £’000
Total trustee and key management personnel remuneration 1,148 910

Of the employees whose emoluments exceeded £60k eighteen (2023: fourteen) have retirement benefits accruing under a money purchase pension scheme and three (2023: two) have retirement benefits accruing under a defined benefit pension scheme. Pension contributions of £173k (2023: £144k) were made in the year to the money purchase pension scheme and £53k (2023: £16k) to the defined benefit pension scheme.

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

(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 £236k (2023: £204k) and at the year-end £29k (2023 - £27k) was accrued in respect of contributions to this scheme.

The Teachers' Pension Scheme (TPS or scheme) is a statutory, unfunded, defined benefit occupational scheme, governed by the Teachers' Pensions Regulations 2010 (as amended), and the Teachers’ Pension Scheme Regulations 2014 (as amended). These regulations apply to teachers in schools and other educational establishments, including academies, in England and Wales that are maintained by local authorities. In addition, teachers in many independent and voluntary-aided schools and teachers and lecturers in some establishments of further and higher education may be eligible for membership.

Membership is automatic for full-time teachers and lecturers and, from 1 January 2007, automatic too for teachers and lecturers in part-time employment following appointment or a change of contract. Teachers and lecturers are able to opt out of the TPS.

THE TEACHERS' PENSION BUDGETING AND VALUATION ACCOUNT

Although members may be employed by various bodies, their retirement and other pension benefits are set out in regulations made under the Superannuation Act (1972) and Public Service Pensions Act (2013) and are paid by public funds provided by Parliament. The TPS is an unfunded scheme and members contribute on a ’pay as you go ‘basis – contributions from members, along with those made by employers, are credited to the Exchequer under arrangements governed by the above Acts.

The Teachers' Pensions Regulations 2010 require an annual account, the Teachers' Pension Budgeting and Valuation Account, to be kept of receipts and expenditure (including the cost of pension increases). From 1 April 2001, the Account has been credited with a real rate of return, which is equivalent to assuming that the balance in the Account is invested in notional investments that produce that real rate of return.

Page 49

AUTISM INITIATIVES GROUP NOTES TO THE CONSOLIDATED ACCOUNTS continued For the year ended 31st March 2024

VALUATION OF THE TEACHERS' PENSION SCHEME

As a result of the latest scheme valuation employer contributions were increased in September 2019 from a rate of 16.4% to 23.6%. Employers also pay a charge equivalent to 0.08% of pensionable salary costs to cover administration expenses. The next valuation is expected to take effect in 2023.

A copy of the latest valuation report can be found by following this link to the Teachers’ Pension Scheme website

S CHEME CHANGES

In December 2018, the Court of Appeal held that transitional protection provisions contained in the reformed judicial and firefighter pension schemes, introduced as part of public service pension reforms in 2015, gave rise to direct age discrimination and were therefore unlawful. The Supreme Court, in a decision made in June 2019, rejected the Government’s application for permission to appeal the Court of Appeal’s ruling and subsequently referred the case to an Employment Tribunal to determine a remedy which will need to be offered to those members of the two schemes who were subject of the age discrimination.

Since then, claims have also been lodged against the main public service schemes including the TPS. The Department has conceded those in line with the rest of the government. In July 2020 HM Treasury launched a 12-week public consultation which will provide evidence to support the delivery of an appropriate remedy for the affected schemes, including TPS.

A final remedy will be determined once the results of the consultation are established.

In December 2019, a further legal challenge was made against the TPS relating to an identified equalities issue whereby male survivors of opposite-sex marriages and civil partnerships are treated less favourably than survivors in same-sex marriages and civil partnerships. The Secretary of State for Education agreed not to defend the case. In June 2020, the Employment Tribunal recorded its findings in respect of the claimant. DfE is currently working to establish what changes are necessary to address this discrimination.

Any impact of these events will be taken into account when the next scheme valuation is implemented. This is scheduled to be implemented in April 2023, based on April 2020 data.

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

As permitted in the Charity’s governing document, an amount of £25,000 (2023: £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 two trustees during the year was £1,522 (2023: four, £1,012). Indemnity insurance is provided for trustees, premiums paid during the year totalled £4,050 (2023: £4,050).

At the year-end Autism Initiatives Ireland owed £3k to Autism Initiatives (UK), £6k to Autism Initiatives Northern Ireland and £2k 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 50

AUTISM INITIATIVES GROUP NOTES TO THE CONSOLIDATED ACCOUNTS continued For the year ended 31st March 2024

10. TANGIBLE FIXED ASSETS

Group

Land &
buildings
£’000
Property
improvements
£’000
Fixtures,
fittings &
equipment
£’000
Cost:
At 1 April 2023
9,621
2,601
552
Translation difference
(107)
-
(3)
Additions in the period
15
132
100
Disposals in the period
-
-
(7)
At 31 March 2024
9,529
2,733
642
Depreciation:
At 1 April 2023
2,836
1,777
294
Translation difference
(46)
-
(3)
Charged in the period
177
181
95
Disposals in the period
-
-
(7)
At 31 March 2024
2,967
1,958
379
Net book value:
At 31 March 2024
6,562
775
263
At 31 March 2023
6,785
824
258
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
9,621
2,601
552
(107)
-
(3)
15
132
100
-
-
(7)		 Motor
vehicles
£’000
944
0
(16)
269
5
(21)
1,176
0
`
782
5
(13)
93
(19)
843
X
333
X
162
X
2024
£’000
4,962
1,600
6,562		 Total
£’000
13,718
(126)
516
(28)
9,529
2,733
642		 14,080
2,836
1,777
294
(46)
-
(3)
177
181
95
-
-
(7)		 5,689
(62)
546
(26)
2,967
1,958
379		 6,147
6,562
775
263		 7,933
6,785
824
258		 8,029
2023
£’000
5,130
1,655
6,785

Page 51

AUTISM INITIATIVES GROUP NOTES TO THE CONSOLIDATED ACCOUNTS continued For the year ended 31st March 2024

10 TANGIBLE FIXED ASSETS continued

Charitable Company

Land &
buildings
£’000
Property
improvements
£’000
Fixtures,
fittings &
equipment
£’000
Motor
vehicles
£’000
Cost:
At 1 April 2023
4,393
1,378
410
-
Additions in the period
-
-
78
-
Disposals in the period
-
-
(7)
-
Transfers in the period
-
-
-
-
At 31 March 2024
4,393
1,378
481
-
Depreciation:
At 1 April 2023
1,100
1,043
195
-
Charged in the period
83
102
74
-
Disposals in the period
-
-
(7)
-
Transfers in the period
-
-
-
-
At 31 March 2024
1,183
1,145
262
-
Net book value:
At 31 March 2024
3,210
233
219
-
At 31 March 2023
3,293
335
215
-
Analysis of net book value of land and buildings
2024
£’000
Freehold
2,162
Leasehold - Over 50 years unexpired
1,048
Net book amount
3,210		 Total
£’000
6,181
78
(7)
-
6,252
2,338
259
(7)
-
2,590
3,662
3,843
2023
£’000
2,222
1,071
3,293

Page 52

AUTISM INITIATIVES GROUP NOTES TO THE CONSOLIDATED ACCOUNTS continued For the year ended 31st March 2024

11. STOCK

Finished goods for resale 2024
£’000
2023
£’000
Group
22
25
22
25		 2024
£’000
2023
£’000
Charitable Company
-
-
-
-		 2024
£’000
2023
£’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		 2024
£’000
2023
£’000
Group
7,296
6,467
-
-
344
290
506
449
8,146
7,206
2024
£’000
2023
£’000
Group
106
106
1,228
1,137
-
-
1,410
1,316
628
485
1,200
875
1,855
1,725
6,427
5,644		 2024
£’000
2023
£’000
Charitable Company
19
14
255
156
158
96
179
28
611
294
2024
£’000
2023
£’000
Charitable Company
88
88
89
18
782
443
73
58
-
-
16
4
49
60
1,097
671

13. CREDITORS FALLING DUE WITHIN ONE YEAR

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

Page 53

AUTISM INITIATIVES GROUP NOTES TO THE CONSOLIDATED ACCOUNTS continued For the year ended 31st March 2024

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		 2024
£’000
2023
£’000
Group
995
1,098
995
1,098
2024
£’000
2023
£’000
Group
106
106
106
106
322
320
567
672
1,101
1,204
(106)
(106)
995
1,098		 2024
£’000
2023
£’000
Charitable Company
886
971
886
971
2024
£’000
2023
£’000
Charitable Company
88
88
88
88
264
264
534
619
974
1,059
(88)
(88)
886
971		 2024
£’000
2023
£’000
Charitable Company
886
971
886
971
2024
£’000
2023
£’000
Charitable Company
88
88
88
88
264
264
534
619
974
1,059
(88)
(88)
886
971
1,059
(88)
971

Total bank loans of £995k (2023: £1,098k) 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 54

AUTISM INITIATIVES GROUP NOTES TO THE CONSOLIDATED ACCOUNTS continued For the year ended 31st March 2024

15. RESTRICTED INCOME FUNDS

Autism Initiatives (UK)
One Stop Shop Central Funding
One Stop Shop Inverness
One Stop Shop Perth
Peterhouse School
Cambridge Road
Local Fundriasing for individual
Services
Motability Fund
Autism Alliance
Other Grants and Donations
Isle of Man service/donations
Autism Initiatives NI
Northern Ireland Housing
Executive
NMANDD Grant
Other Donations
Autism Ventures
Placement Grants
MeCycle Grants & Donations
STFA Salary Grants
FPC Foundation Alternative
Education Provision
WeGrow Sundry Donations
LCVS Community Impact Grant
Florence Discretionary Trust
Autism Spectrum Connections
Cymru
Welsh Government One Stop
Shop Grant
Group Total		 31
March
2022
£’000
Income
£’000
Expenditure
£’000
T/fer
£’000
Reval’
n gain
£’000
31 March
2023
£’000
Income
£’000
Expenditure
£’000
T/fer
£’000
31 March
2024
£’000
-
463
(463)
-
-
-
594
(594)
-
-
-
76
(76)
-
-
-
124
(124)
-
-
-
132
(132)
-
-
-
107
(107)
-
-
6
4
(1)
-
-
9
5
(9)
-
5
5
-
(5)
-
-
-
-
-
-
-
55
67
(74)
-
-
47
96
(73)
-
70
-
-
-
-
-
-
166
-
(166)
-
-
270
(87)
-
-
183
71
(152)
-
102
-
1
(1)
-
-
-
5
-
-
5
1,996
3,915
(3,800)
-
-
2,112
4,257
(4,295)
-
2,074
-
-
-
820
(820)
-
-
-
872
(872)
-
-
-
2
(2)
-
-
-
-
-
-
-
13
-
-
-
-
13
-
-
-
13
-
-
-
10
(10)
-
-
-
-
-
-
-
-
9
(9)
-
-
-
-
-
-
-
-
2
(2)
-
-
-
-
-
-
-
-
-
-
-
-
-
2
(2)
-
-
-
4
(4)
-
-
-
3
(3)
-
-
-
-
-
-
-
-
2
(2)
-
-
-
-
-
-
-
-
35
(35)
-
-
-
283
(283)
-
-
-
241
(241)
-
-
2,075
6,058
(5,769)
-
-
2,364
6,580
(6,509)
(166)
2,269

Page 55

AUTISM INITIATIVES GROUP NOTES TO THE CONSOLIDATED ACCOUNTS continued For the year ended 31st March 2024

15. RESTRICTED FUNDS (continued)

Autism Initiatives (UK)

Autism Initiatives (NI):

Page 56

AUTISM INITIATIVES GROUP NOTES TO THE CONSOLIDATED ACCOUNTS continued For the year ended 31st March 2024

15. RESTRICTED FUNDS (continued)

Autism Ventures:

Autism Spectrum Connections Cymru

Page 57

AUTISM INITIATIVES GROUP NOTES TO THE CONSOLIDATED ACCOUNTS continued For the year ended 31st March 2024

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
Tangible Fixed Asset Fund
Peterhouse School Development
Fund
General Fundraising Projects
Fund
Autism Initiatives (UK)
ICT Development 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
Capital Fund – Belfast Daycare
Autism Initiatives Ireland:
Unplanned cessation of services
fund
Leasehold re-instatement costs
ICT Infrastructure
Motor Vehicles
Respite - Residential Service
Resource Centre
Regulatory & Compliance
Cois Dara Development
General Fundraising Projects
Group designated funds		 1 April
2023
£000
Exchange
rate
difference
£000
Incoming
resources
£000
Expenditure
£000
Transfers
from/(to)
general
fund
£000
31 March
2024
£000
500
-
-
-
(500)
-
770
-
-
-
(770)
-
-
-
-
-
2,627
2,627
365
-
33
(11)
141
528
590
-
746
(225)
(141)
970
500
-
-
-
(250)
250
574
-
-
-
-
574
14
-
-
(2)
-
12
60
-
-
(12)
(23)
25
375
-
-
-
125
500
500
-
-
-
(500)
-
50
-
-
-
(25)
25
-
-
-
-
150
150
731
(27)
-
-
45
749
68
(2)
-
-
6
72
71
(2)
-
-
-
69
107
(4)
-
(77)
111
137
311
(11)
-
-
-
300
222
(8)
-
-
-
214
62
(2)
-
(31)
31
60
-
-
-
-
128
128
44
(1)
-
(6)
-
37
5,914
(57)
779
(364)
1,155
7,427

Page 58

AUTISM INITIATIVES GROUP NOTES TO THE CONSOLIDATED ACCOUNTS continued For the year ended 31st March 2024

16. DESIGNATED FUNDS (continued)

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
General Fundraising Projects
Group designated funds		 1 April
2022
£000
Exchange
rate
difference
£000
Incoming
resources
£000
Expenditure
£000
Transfers
from/(to)
general
fund
£000
31 March
2023
£000
500
-
-
-
-
500
770
-
-
-
-
770
192
-
50
-
123
365
772
-
420
(479)
(123)
590
500
-
-
-
-
500
500
-
-
-
(500)
-
657
-
-
-
(83)
574
10
-
-
(18)
22
14
50
-
-
-
10
60
350
-
-
-
25
375
400
-
-
-
100
500
40
-
-
-
10
50
25
-
-
-
(25)
-
70
-
-
(29)
(41)
-
50
3
-
(32)
(21)
-
736
46
-
-
(51)
731
59
3
-
-
6
68
50
3
-
-
18
71
100
7
-
-
-
107
251
16
-
-
44
311
84
5
-
-
133
222
42
2
-
(34)
52
62
-
-
-
(25)
69
44
6,208
85
470
(617)
(232)
5,914

Page 59

AUTISM INITIATIVES GROUP NOTES TO THE CONSOLIDATED ACCOUNTS continued For the year ended 31st March 2024

16. DESIGNATED FUNDS (continued)

Autism Initiatives Group

Autism Initiatives (UK)

Autism Initiatives (NI):

Page 60

AUTISM INITIATIVES GROUP NOTES TO THE CONSOLIDATED ACCOUNTS continued For the year ended 31st March 2024

16. DESIGNATED FUNDS (continued)

Autism Initiatives Ireland:

17. ANALYSIS OF NET ASSETS BETWEEN FUNDS

Group
Fund balances at 31 March 2024 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 2023 are represented by
Tangible fixed assets
Current Assets
Creditors: amounts falling due within one year
Creditors: amounts falling due after one year		 Unrestricted
funds
£’000
Restricted
funds
£’000
Total
£’000
7,907
26
7,933
20,163
2,243
22,406
(6,427)
-
(6,427)
(995)
-
(995)
20,648
2,269
22,917
7,992
36
8,028
19,768
2,337
22,105
(5,644)
-
(5,644)
(1,098)
-
(1,098)
21,018
2,373
23,391

Page 61

AUTISM INITIATIVES GROUP NOTES TO THE CONSOLIDATED ACCOUNTS continued For the year ended 31st March 2024

17. ANALYSIS OF NET ASSETS BETWEEN FUNDS

(cont)

Charitable company
Fund balances at 31 March 2024 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 2023 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
3,662
-
3,662
2,446
-
2,446
(1,097)
-
(1,097)
(886)
-
(886)
4,125
-
4,125
3,843
-
3,843
1,380
-
1,380
(671)
-
(671)
(971)
-
(971)
3,581
-
3,581

Page 62

AUTISM INITIATIVES GROUP NOTES TO THE CONSOLIDATED ACCOUNTS continued For the year ended 31st March 2024

18. SUBSIDIARY 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 63

AUTISM INITIATIVES GROUP NOTES TO THE CONSOLIDATED ACCOUNTS continued For the year ended 31st March 2024

18. SUBSIDIARY COMPANIES continued

Autism
Initiatives
UK
Autism
Initiatives
(NI)
66,060
8,145
(66,725)
(8,104)
(55)
(17)
-
-
-
-		 Autism
Initiatives
Ireland
9,774
(9,881)
(35)
(180)
-		 Autism
Ventures
794
(794)
-
-
-		 ASCC
487
(487)
-
-
-		 Living
Initiatives
Limited
-
-
-
-
-		 Total
2024
£’000
Total
2023
£’000
85,260
76,953
(85,991)
(76,443)
(107)
(144)
(180)
273
-
-
(720)
24		 (322) - - - (1,018)
639
ts liabilities and funds was:
14,865
4,797
(4,953)
(484)		 5,358
(831)		 270
(206)		 266
(266)		 1
-		 25,557
25,789
(6,740)
(5,954)
9,912
4,313		 4,527 64 - 1 18,817
19,835
824
712
6,832
3,588
2,256
13		 -
64
-		 -
-
-		 -
1
-		 3,301
4,933
13,247
12,538
2,269
2,364
1,765
2,762
-
9,912
4,313
4,527
64
-
1
18,817
19,835

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

Page 64

AUTISM INITIATIVES GROUP NOTES TO THE CONSOLIDATED ACCOUNTS continued For the year ended 31st March 2024

19.CASH GENERATED FROM OPERATIONS

9.CASH GENERATED FROM OPERATIONS
(Deficit)/Surplus for the year
Adjustments for:
Depreciation and impairment of tangible fixed
assets
Investment income recognised in Statement of
Financial Activities
Currency exchange (profit)/ 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
2024
£’000
2023
£’000
2024
£’000
2023
£’000
(474)
630
544
(8)
546
532
259
268
-
-
-
-
64
(103)
-
-
-
3
-
-
3
(7)
-
-
(940)
(1,566)
(317)
49
783
2
426
(295)
(18)
(509)
912
14

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
2023
£’000
Movement
£’000
At 31 March
2024
£’000
14,873
(635)
14,238
-
-
-
(106)
-
(106)
(1,098)
103
(995)
13,669
(532)
13,137
1,086
749
1,835
(88)
-
(88)
(971)
85
(886)
27
834
861

21. COMMITMENTS UNDER OPERATING LEASES

At 31 March 2024 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
2024
£’000
2023
£’000
1,128
1,008
952
1,311
-
-
2,080
2,319		 Company
2024
£’000
2023
£’000
-
-
-
-
-
-
-
-		 Company
2024
£’000
2023
£’000
-
-
-
-
-
-
-
-
-

Page 65

AUTISM INITIATIVES GROUP NOTES TO THE CONSOLIDATED ACCOUNTS continued For the year ended 31st March 2024

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 66

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.

A very big thank you to all our supporters below and to many others not listed.

National Lottery Community Fund – Grants for Improving Lives The Hodge Foundation Highland Employability Partnership - Innovation Challenge Fund & Community Engagement Fund National Lottery Community Fund – Cost of Living Support Fund Lothian Buses Employees’ Charities Fund The Percy Bilton Charity Lord Hanson Foundation GM Morrison Foundation The Gannochy Trust LNER Customer & Community Investment Fund Barrett Foundation Motability Foundation Safe Deposits Scotland Community Fund Midlothian TSI – Community Mental Health & Wellbeing Fund Y3 Perth & Kinross TSI – Community Mental Health & Wellbeing Fund Y3 National Lottery Community Fund – Awards for All Scotland Garfield Weston Foundation The Stafford Trust The Aberbrothock Skea Trust The Florence Discretionary Trust Lord Hanson Foundation The Skelton Charity FPC Foundation Living Well Sefton Community Resilience Grant Round 3 The Grocers Charity The Charles & Edna Broadhurst Trust Welsh Government

Page 67

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

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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