OpenCharities

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

2020-12-31-accounts

CHARITY REGISTRATION NUMBER: 1171140

Autism Matters Unaudited Financial Statements

31 December 2020

S J ACCOUNTING SERVICES (NE) LTD

Newtown Community Resource Centre Durham Road Stockton on Tees TS19 0DE

Autism Matters

Financial Statements

Year ended 31 December 2020

Page
Trustees' annual report 1
Independent examiner's report to the trustees 4
Statement of financial activities 5
Statement of financial position 6
Notes to the financial statements 7

Autism Matters

Trustees' Annual Report

Year ended 31 December 2020

The trustees present their report and the unaudited financial statements of the charity for the year ended 31 December 2020.

Reference and administrative details

Registered charity name Autism Matters Charity registration number 1171140 Principal office 57-59 Mandale Road Stockton on Tees TS17 6AE The trustees

Mrs A E Overend Mr A Redhead Mrs M Redhead Independent examiner SJ Accounting Services (NE) Ltd Newtown Community Resource Centre Durham Road Stockton on Tees TS19 0DE

Structure, governance and management

Autism Matters is a Charitable Incorporated Organisation (CIO), incorporated on 16th January 2017 and is governed by its constitution which was adapted on 4th January 2017. The CIO is administered by a management committee.

Objectives and activities

The object(s) of the CIO are

(1) to promote and improve for the public benefit the health and wellbeing of people with an Autistic Spectrum Condition, their families and friends and anyone who supports, lives or works with somebody with an Autistic Spectrum Condition and (2)to provide personalised advice and support for people with an Autistic Spectrum Condition

1

Autism Matters

Trustees' Annual Report (continued)

Year ended 31 December 2020

Achievements and performance

Autism Matters, is not unique in being severely affected by the covid pandemic in 2020. However we have survived and are now back on track.

With our trustees and management team working together we have managed to weather the storm. We relied heavily on the job retention scheme and deferred income, to get us through this year. We received a number of grants to support our fast action plans to pivot our services and go online. We delivered social groups online for a few months until we were able to open up our small essential services.

We couldn't deliver to more than 15 people at one time due to government restrictions, but we opened up our PA support, Angels and social groups and continued to provide a skeleton service, therefore staff worked less hours, or none at all.

We were in a good position with our new building to offer safe, much needed service for our members. 2020 has been a challenge, in many ways.

Although we ended up delivering less hours due to covid, we supported more people. We managed to keep jobs open for our staff and as the world reopens we can be sure of their support coming back. We were one of the only charities in our area open, and supporting people, therefore we have been able to improve our offers and reach. Our PR has increased as has our visibility locally and nationally. We spent a lot of time improving our systems and developing new ideas. This year we have continued to count how many hours we have delivered in each service, so we can have a comparable view of each service provided :

Social Groups

2019- 15,538 / 2020- 12288 PA Service 2019- 3,756 2020- 5205 Short breaks 2019 6,472 -2020 2184 Autism Angels 2019 1,345 2020 1089 Total hours 2019 25,566 2020 20766

Financial review

The results for the period are reflected in the Statement of Financial Activities in the accounts. The accounts for the year show a deficit of £12,862. The reserves stand at £28,544, all being unrestricted funds with free reserves of £14,298.

Reserves Policy

The trustees aim is to expend all funds on their charitable objects; however, they recognise the need to maintain a certain level of reserves as a cushion against possible future difficulties. Free reserves at the level of 6 months running costs would allow the charity to continue it's operations while alternative funding sources were sought.

2

Autism Matters

Trustees' Annual Report (continued)

Year ended 31 December 2020

The trustees' annual report was approved on 19[th] October 2021 and signed on behalf of the board of trustees by:

Mrs M Redhead Trustee

3

Autism Matters

Independent Examiner's Report to the Trustees of Autism Matters

Year ended 31 December 2020

I report on the financial statements for the year ended 31 December 2020, which comprise the statement of financial activities, statement of financial position and the related notes.

Respective responsibilities of trustees and examiner

The trustees are responsible for the preparation of the financial statements. The trustees consider that an audit is not required for this year under section 144(2) of the Charities Act 2011 (the 2011 Act) and that an independent examination is needed.

It is my responsibility to:

Basis of independent examiner's report

My examination was carried out in accordance with the general Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit and consequently no opinion is given as to whether the accounts present a 'true and fair view' and the report is limited to those matters set out in the next statement.

Independent examiner's statement

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

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

have not been met, or

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

SJ Accounting Services (NE) Ltd Independent Examiner

Newtown Community Resource Centre Durham Road Stockton on Tees TS19 0DE

4

Autism Matters

Statement of Financial Activities

Year ended 31 December 2020

2020 2019
Unrestricted Restricted
funds funds Total funds Total funds
Note £ £ £ £
Income and endowments
Donations and legacies 4 79,769 6,500 86,269 7,305
Charitable activities 5 282,156 282,156 346,578
-------------------------------- ----------------------- -------------------------------- --------------------------------
Total income 361,925 6,500 368,425 353,883
================================ ======================= ================================ ================================
Expenditure
Expenditure on charitable activities 6,7 295,728 6,500 302,228 366,745
-------------------------------- ----------------------- -------------------------------- --------------------------------
Total expenditure 295,728 6,500 302,228 366,745
================================ ======================= ================================ ================================
-------------------------------- ----------------------- -------------------------------- --------------------------------
Net income/(expenditure) and net
movement in funds 66,197 66,197 (12,862)
================================ ======================= ================================ ================================
Reconciliation of funds
Total funds brought forward 28,544 28,544 41,406
-------------------------------- ----------------------- -------------------------------- --------------------------------
Total funds carried forward 94,742 94,742 28,544
================================ ======================= ================================ ================================

The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.

The notes on pages 7 to 15 form part of these financial statements.

5

Autism Matters

Statement of Financial Position

31 December 2020

2020 2019
Note £ £
Fixed assets
Tangible fixed assets 12 6,681
Current assets
Debtors 13 13,088 13,901
Cash at bank and in hand 79,851 23,357
---------------------------- ----------------------------
92,939 37,258
Creditors: amounts falling due within one year 14 4,878 8,714
---------------------------- ----------------------------
Net current assets 88,061 28,544
---------------------------- ----------------------------
Total assets less current liabilities 94,742 28,544
---------------------------- ----------------------------
Net assets 94,742 28,544
============================ ============================
Funds of the charity
Unrestricted funds 94,742 28,544
---------------------------- ----------------------------
Total charity funds 16 94,742 28,544
============================ ============================

These financial statements were approved by the board of trustees and authorised for issue on 19[th] October 2021, and are signed on behalf of the board by:

Mrs M Redhead Trustee

The notes on pages 7 to 15 form part of these financial statements.

6

Autism Matters

Notes to the Financial Statements

Year ended 31 December 2020

1. General information

The charity is a public benefit entity and a registered charity in England and Wales and is unincorporated. The address of the principal office is Newtown Community Resource Centre, Durham Road, Stockton on Tees, TS19 0DE.

2. Statement of compliance

These financial statements have been prepared in compliance with FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland', the Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (Charities SORP (FRS 102)) and the Charities Act 2011.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through income or expenditure.

The financial statements are prepared in sterling, which is the functional currency of the entity.

Going concern

There are no material uncertainties about the charity's ability to continue.

Disclosure exemptions

The entity satisfies the criteria of being a qualifying entity as defined in FRS 102. As such, advantage has been taken of the following disclosure exemptions available under paragraph 1.12 of FRS 102: (a) No cash flow statement has been presented for the company. (b) Disclosures in respect of financial instruments have not been presented.

Judgements and key sources of estimation uncertainty

The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.

Fund accounting

Unrestricted funds are available for use at the discretion of the trustees to further any of the charity's purposes.

Designated funds are unrestricted funds earmarked by the trustees for particular future project or commitment.

Restricted funds are subjected to restrictions on their expenditure declared by the donor or through the terms of an appeal, and fall into one of two sub-classes: restricted income funds or endowment funds.

7

Autism Matters

Notes to the Financial Statements (continued)

Year ended 31 December 2020

3. Accounting policies (continued)

Incoming resources

All incoming resources are included in the statement of financial activities when entitlement has passed to the charity; it is probable that the economic benefits associated with the transaction will flow to the charity and the amount can be reliably measured. The following specific policies are applied to particular categories of income:

Resources expended

Expenditure is recognised on an accruals basis as a liability is incurred. Expenditure includes any VAT which cannot be fully recovered, and is classified under headings of the statement of financial activities to which it relates:

All costs are allocated to expenditure categories reflecting the use of the resource. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs are apportioned between the activities they contribute to on a reasonable, justifiable and consistent basis.

Tangible assets

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

8

Autism Matters

Notes to the Financial Statements (continued)

Year ended 31 December 2020

3. Accounting policies (continued)

Tangible assets (continued)

An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other recognised gains and losses, unless it reverses a charge for impairment that has previously been recognised as expenditure within the statement of financial activities. A decrease in the carrying amount of an asset as a result of revaluation, is recognised in other recognised gains and losses, except to which it offsets any previous revaluation gain, in which case the loss is shown within other recognised gains and losses on the statement of financial activities.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

Fixtures and fittings - 20% straight line

Impairment of fixed assets

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date.

For the purposes of impairment testing, when it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that largely independent of the cash inflows from other assets or groups of assets.

For impairment testing of goodwill, the goodwill acquired in a business combination is, from the acquisition date, allocated to each of the cash-generating units that are expected to benefit from the synergies of the combination, irrespective of whether other assets or liabilities of the charity are assigned to those units.

Financial instruments

A financial asset or a financial liability is recognised only when the charity becomes a party to the contractual provisions of the instrument.

Basic financial instruments are initially recognised at the amount receivable or payable including any related transaction costs.

Current assets and current liabilities are subsequently measured at the cash or other consideration expected to be paid or received and not discounted.

Debt instruments are subsequently measured at amortised cost.

Where investments in shares are publicly traded or their fair value can otherwise be measured reliably, the investment is subsequently measured at fair value with changes in fair value recognised in income and expenditure. All other such investments are subsequently measured at cost less impairment.

9

Autism Matters

Notes to the Financial Statements (continued)

Year ended 31 December 2020

3. Accounting policies (continued)

Financial instruments (continued)

Other financial instruments, including derivatives, are initially recognised at fair value, unless payment for an asset is deferred beyond normal business terms or financed at a rate of interest that is not a market rate, in which case the asset is measured at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.

Other financial instruments are subsequently measured at fair value, with any changes recognised in the statement of financial activities, with the exception of hedging instruments in a designated hedging relationship.

Financial assets that are measured at cost or amortised cost are reviewed for objective evidence of impairment at the end of each reporting date. If there is objective evidence of impairment, an impairment loss is recognised under the appropriate heading in the statement of financial activities in which the initial gain was recognised.

For all equity instruments regardless of significance, and other financial assets that are individually significant, these are assessed individually for impairment. Other financial assets are either assessed individually or grouped on the basis of similar credit risk characteristics.

Any reversals of impairment are recognised immediately, to the extent that the reversal does not result in a carrying amount of the financial asset that exceeds what the carrying amount would have been had the impairment not previously been recognised.

Defined contribution plans

Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund.

When contributions are not expected to be settled wholly within 12 months of the end of the reporting date in which the employees render the related service, the liability is measured on a discounted present value basis. The unwinding of the discount is recognised as an expense in the period in which it arises.

4. Donations and legacies

Unrestricted Restricted Total Funds
Funds Funds 2020
£ £ £
Donations
Donations 3,768 3,768
Grants
Willan Trust
Rank Foundation 1,500 1,500
Community Foundation County Durham 5,000 5,000
SBC Covid Grant 10,000 10,000
Covid 19 Grant 10,000 10,000
Job Retention Scheme 56,001 56,001
---------------------------- ----------------------- ----------------------------
79,769 6,500 86,269
============================ ======================= ============================

10

Autism Matters

Notes to the Financial Statements (continued)

Year ended 31 December 2020

4. Donations and legacies (continued)

Unrestricted Restricted Total Funds
Funds Funds 2019
£ £ £
Donations
Donations type 1 2,305 2,305
Grants
Willan Trust 5,000 5,000
Rank Foundation
Community Foundation County Durham
SBC Covid Grant
Covid 19 Grant
Job Retention Scheme
----------------------- ----------------------- -----------------------
2,305 5,000 7,305
======================= ======================= =======================
Charitable activities
Unrestricted Total Funds Unrestricted Total Funds
Funds 2020 Funds 2019
£ £ £ £
PA Service 50,228 50,228 85,384 85,384
Respite Service 19,923 19,923 50,699 50,699
Social Group 210,109 210,109 206,445 206,445
Eggs Income 1,865 1,865 3,892 3,892
Other income from charitable activities
type 5 31 31 158 158
-------------------------------- -------------------------------- -------------------------------- --------------------------------
282,156 282,156 346,578 346,578
================================ ================================ ================================ ================================

5. Charitable activities

6. Expenditure on charitable activities by fund type

Unrestricted Restricted Total Funds
Funds Funds 2020
£ £ £
Activity type 1 292,183 6,500 292,857
Support costs 3,545 9,371
-------------------------------- ----------------------- --------------------------------
295,728 6,500 302,228
================================ ======================= ================================
Unrestricted Restricted Total Funds
Funds Funds 2019
£ £ £
Activity type 1 345,300 12,548 357,848
Support costs 8,897 8,897
-------------------------------- ---------------------------- --------------------------------
354,197 12,548 366,745
================================ ============================ ================================

11

Autism Matters

Notes to the Financial Statements (continued)

Year ended 31 December 2020

7. Expenditure on charitable activities by activity type

Activities
undertaken Support Total funds Total fund
directly costs 2020 2019
£ £ £ £
Activity type 1 292,857 292,857 357,848
Governance costs 9,371 9,371 8,897
-------------------------------- ----------------------- -------------------------------- --------------------------------
292,857 9,371 302,228 366,745
================================ ======================= ================================ ================================

8. Net income/(expenditure)

Net income/(expenditure) is stated after charging/(crediting):

Net income/(expenditure) is stated after charging/(crediting):
2020 2019
£ £
Depreciation of tangible fixed assets 348
============== ==============
Independent examination fees
2020 2019
£ £
Fees payable to the independent examiner for:
Independent examination of the financial statements 600 600
============== ==============

9. Independent examination fees

10. Staff costs

The total staff costs and employee benefits for the reporting period are analysed as The total staff costs and employee benefits for the reporting period are analysed as follows:
2020 2019
£ £
Wages and salaries 156,011 155,964
Social security costs 6,053 9,832
Employer contributions to pension plans 3,524 3,451
Other employee benefits 25
-------------------------------- --------------------------------
165,613 169,247
================================ ================================

The average head count of employees during the year was Nil (2019: 18).

No employee received employee benefits of more than £60,000 during the year (2019: Nil).

11. Trustee remuneration and expenses

12

Autism Matters

Notes to the Financial Statements (continued)

Year ended 31 December 2020

12. Tangible fixed assets

Fixtures and
fittings
£
Cost
At 1 January 2020
Additions 7,029
-----------------------
At 31 December 2020 7,029
=======================
Depreciation
At 1 January 2020
Charge for the year 348
-----------------------
At 31 December 2020 348
=======================
Carrying amount
At 31 December 2020 6,681
=======================
At 31 December 2019
=======================
Debtors
2020 2019
£ £
Trade debtors 13,088
13,901
============================ ============================
Creditors: amounts falling due within one year
2020 2019
£ £
Accruals and deferred income 806
776
Social security and other taxes 4,072
7,938
----------------------- -----------------------
4,878
8,714
======================= =======================

13. Debtors

14. Creditors: amounts falling due within one year

15. Pensions and other post retirement benefits

Defined contribution plans

The amount recognised in income or expenditure as an expense in relation to defined contribution plans was £3,524 (2019: £3,451).

13

Autism Matters

Notes to the Financial Statements (continued)

Year ended 31 December 2020

16. Analysis of charitable funds

Unrestricted funds

Unrestricted funds
At At
1 January 20 31 Decembe
20 Income Expenditure Transfers r 2020
£ £ £ £ £
General funds 14,299 361,925 (295,728) (2,354)
78,142
Redundancy Reserve 14,246 2,354 16,600
---------------------------- -------------------------------- -------------------------------- ----------------------- ----------------------------
28,545 361,925 (295,728) 94,742
============================ ================================ ================================ ======================= ============================
At At
1 January 20 31 December
19 Income Expenditure Transfers 2019
£ £ £ £ £
General funds 23,535 348,883 (354,197) (3,923)
14,298
Redundancy Reserve 10,323 3,923 14,246
---------------------------- -------------------------------- -------------------------------- ----------------------- ----------------------------
33,858 348,883 (354,197) 28,544
============================ ================================ ================================ ======================= ============================
Restricted funds
At At
1 January 20 31 Decembe
20 Income Expenditure Transfers r 2020
£ £ £ £ £
Big Lottery
Willan Trust
Rank Foundation 1,500 (1,500)
Community Foundation
County Durham 5,000 (5,000)
-------------- ----------------------- ----------------------- -------------- --------------
6,500 (6,500)
============== ======================= ======================= ============== ==============
At At
1 January 20 31 December
19 Income Expenditure Transfers 2019
£ £ £ £ £
Big Lottery 7,548 (7,548)
Willan Trust 5,000 (5,000)
Rank Foundation
Community Foundation
County Durham
----------------------- ----------------------- ---------------------------- -------------- --------------
7,548 5,000 (12,548)
======================= ======================= ============================ ============== ==============

14

Autism Matters

Notes to the Financial Statements (continued)

Year ended 31 December 2020

17. Analysis of net assets between funds

Unrestricted Total Funds
Funds 2020
£ £
Tangible fixed assets 6,681 6,681
Current assets 88,061 88,061
---------------------------- ----------------------------
Net assets 94,742 94,742
============================ ============================
Unrestricted Total Funds
Funds 2019
£ £
Tangible fixed assets
Current assets 28,544 28,544
---------------------------- ----------------------------
Net assets 28,544 28,544
============================ ============================

15