2021-12-31-accounts - Autism Matters

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CHARITY REGISTRATION NUMBER: 1171140

Autism Matters Unaudited Financial Statements

31 December 2021

S J ACCOUNTING SERVICES (NE) LTD

Autism Matters

Financial Statements

Year ended 31 December 2021

	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 2021

The trustees present their report and the unaudited financial statements of the charity for the year ended 31 December 2021.

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 3 Galava Walk Ingleby Barwick Stockton on Tees TS17 5JD

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

Autism Matters

Trustees' Annual Report (continued)

Year ended 31 December 2021

Achievements and performance

2021 Has been a record year for us as a charity. In our ninth year we have had the most services, members and growth in our history. Despite a year that started with another national and local lockdown due to the covid 19 pandemic, we continued to provide much needed support for our members and were still able to take new referrals on board. Our income has increased by 32% from last year. A phenomenal increase in this climate, and perhaps a reflection on how hard the pandemic has hit in our community, especially affecting our members mental health.

As we learn to live with Covid, and rely on our established policies and procedures, we are able to concentrate on continuing to provide excellent services for our members.

Everything we deliver continues to be co-produced with Autistic adults.

With such growth we also have had increased costs, so recruitment has been a high priority this year. Our staff team has gone from 15 to 30. We have been proactive in our recruitment of Autistic adults, and have advertised for and recruited Autistic staff and volunteers into our team, a truly diverse group, representing the population we serve. Our CEO of the charity, I also was diagnosed Autistic this year at 55 years old. This was not a surprise to her, as she has self identified as Autistic for a number of years now. Leading this charity alongside our management team and board of trustees, she states she is truly honoured and able to represent a user led organisation.

Our internal operating systems have had an overhaul, and we now have new processes in place to manage such growth. Our long term aims are to replicate our services in other areas of the country, and we are on track to develop this over the next year.

We have been able to experiment and explore new ideas around developing new services this year. Creative ideas have been trailed and will be developed over the coming year.

We are grateful for the excellent support from our members, their families and the support available from grants and foundations to ensure we can continue to grow and develop, retain and grow our staff team, and deliver our innovative user led services.

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 surplus of £37,392. The reserves stand at £132,134, with £130,332 being unrestricted funds with free reserves of £111,498.

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.

Autism Matters

Trustees' Annual Report (continued)

Year ended 31 December 2021

The trustees' annual report was approved on 12[th] May 2022 and signed on behalf of the board of trustees by:

Mrs M Redhead Trustee

Autism Matters

Independent Examiner's Report to the Trustees of Autism Matters

Year ended 31 December 2021

I report on the financial statements for the year ended 31 December 2021, 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:

examine the accounts under section 145 of the 2011 Act;
to follow the procedures laid down in the general Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act; and
to state whether particular matters have come to my attention.

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:

to keep accounting records in accordance with section 130 of the 2011 Act, and
to prepare accounts which accord with the accounting records and comply with the accounting requirements of the 2011 Act

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

3 Galava Walk Ingleby Barwick Stockton on Tees TS17 5JD

Autism Matters

Statement of Financial Activities

Year ended 31 December 2021

			2021		2020
		Unrestricted	Restricted
		funds	funds	Total funds	Total funds
	Note	£	£	£	£
Income and endowments
Donations and legacies	4	55,241	24,900	80,141	86,269
Charitable activities	5	465,623	–	465,623	282,156
		--------------------------------	----------------------------	--------------------------------	--------------------------------
Total income		520,864	24,900	545,764	368,425
		================================	============================	================================	================================
Expenditure
Expenditure on charitable activities	6,7	485,274	23,098	508,372	302,228
		--------------------------------	----------------------------	--------------------------------	--------------------------------
Total expenditure		485,274	23,098	508,372	302,228
		================================	============================	================================	================================
		--------------------------------	----------------------------	--------------------------------	--------------------------------
Net income and net movement in	funds	35,590	1,802	37,392	66,197
		================================	============================	================================	================================
Reconciliation of funds
Total funds brought forward		94,742	–	94,742	28,545
		--------------------------------	----------------------------	--------------------------------	--------------------------------
Total funds carried forward		130,332	1,802	132,134	94,742
		================================	============================	================================	================================

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.

Autism Matters

Statement of Financial Position

31 December 2021

		2021	2020
	Note	£	£
Fixed assets
Tangible fixed assets	12	5,275	6,681
Current assets
Debtors	13	28,243	13,088
Cash at bank and in hand		99,334	79,851
		--------------------------------	----------------------------
		127,577	92,939
Creditors: amounts falling due within one year	14	718	4,878
		--------------------------------	----------------------------
Net current assets		126,859	88,061
		--------------------------------	----------------------------
Total assets less current liabilities		132,134	94,742
		--------------------------------	----------------------------
Net assets		132,134	94,742
		================================	============================
Funds of the charity
Restricted funds		1,802	–
Unrestricted funds		130,332	94,742
		--------------------------------	----------------------------
Total charity funds	16	132,134	94,742
		================================	============================

These financial statements were approved by the board of trustees and authorised for issue on 12[th] May 2022, 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.

Autism Matters

Notes to the Financial Statements

Year ended 31 December 2021

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.

Autism Matters

Notes to the Financial Statements (continued)

Year ended 31 December 2021

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:

income from donations or grants is recognised when there is evidence of entitlement to the gift, receipt is probable and its amount can be measured reliably.
legacy income is recognised when receipt is probable and entitlement is established.
income from donated goods is measured at the fair value of the goods unless this is impractical to measure reliably, in which case the value is derived from the cost to the donor or the estimated resale value. Donated facilities and services are recognised in the accounts when received if the value can be reliably measured. No amounts are included for the contribution of general volunteers.
income from contracts for the supply of services is recognised with the delivery of the contracted service. This is classified as unrestricted funds unless there is a contractual requirement for it to be spent on a particular purpose and returned if unspent, in which case it may be regarded as restricted.

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:

expenditure on raising funds includes the costs of all fundraising activities, events, noncharitable trading activities, and the sale of donated goods.
expenditure on charitable activities includes all costs incurred by a charity in undertaking activities that further its charitable aims for the benefit of its beneficiaries, including those support costs and costs relating to the governance of the charity apportioned to charitable activities.
other expenditure includes all expenditure that is neither related to raising funds for the charity nor part of its expenditure on charitable activities.

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.

Autism Matters

Notes to the Financial Statements (continued)

Year ended 31 December 2021

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.

Autism Matters

Notes to the Financial Statements (continued)

Year ended 31 December 2021

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	2021
	£	£	£
Donations
Donations type 1	1,809	–	1,809
Grants
Rank Foundation	–	24,900	24,900
Community Foundation County Durham	–	–	–
SBC Covid Grant	–	–	–
Covid 19 Grant	–	–	–
Job Retention Scheme	53,432	–	53,432
	----------------------------	----------------------------	----------------------------
	55,241	24,900	80,141
	============================	============================	============================

Autism Matters

Notes to the Financial Statements (continued)

Year ended 31 December 2021

4. Donations and legacies (continued)

	Unrestricted	Restricted	Total Funds
	Funds	Funds	2020
	£	£	£
Donations
Donations type 1	3,768	–	3,768
Grants
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
	============================	=======================	============================

5. Charitable activities

	Unrestricted	Total Funds	Unrestricted	Total Funds
	Funds	2021	Funds	2020
	£	£	£	£
PA Service	98,500	98,500	50,228	50,228
Respite Service	83,515	83,515	19,923	19,923
Social Group	255,709	255,709	210,109	210,109
Eggs Income	2,207	2,207	1,865	1,865
Other income from charitable activities
type 5	1,340	1,340	31	31
Angels	24,352	24,352	–	–
	--------------------------------	--------------------------------	--------------------------------	--------------------------------
	465,623	465,623	282,156	282,156
	================================	================================	================================	================================

6. Expenditure on charitable activities by fund type

	Unrestricted	Restricted	Total Funds
	Funds	Funds	2021
	£	£	£
Activity type 1	473,342	23,098	496,440
Support costs	11,932	–	11,932
	--------------------------------	----------------------------	--------------------------------
	485,274	23,098	508,372
	================================	============================	================================
	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
	================================	=======================	================================

Autism Matters

Notes to the Financial Statements (continued)

Year ended 31 December 2021

7. Expenditure on charitable activities by activity type

	Activities
	undertaken	Support	Total funds	Total fund
	directly	costs	2021	2020
	£	£	£	£
Activity type 1	496,440	–	496,440	292,857
Governance costs	–	11,932	11,932	9,371
	--------------------------------	----------------------------	--------------------------------	--------------------------------
	496,440	11,932	508,372	302,228
	================================	============================	================================	================================

8. Net income

Net income is stated after charging/(crediting):

Net income is stated after charging/(crediting):
	2021	2020
	£	£
Depreciation of tangible fixed assets	1,406	348
	=======================	==============
Independent examination fees
	2021	2020
	£	£
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:
	2021	2020
	£	£
Wages and salaries	252,172	156,011
Social security costs	15,331	6,053
Employer contributions to pension plans	5,952	3,524
Other employee benefits	–	25
	--------------------------------	--------------------------------
	273,455	165,613
	================================	================================

The average head count of employees during the year was 35 (2020: 17).

No employee received employee benefits of more than £60,000 during the year (2020: Nil).

11. Trustee remuneration and expenses

no remuneration or other benefits from employment with the charity or a related entity were received by the trustees; or

Autism Matters

Notes to the Financial Statements (continued)

Year ended 31 December 2021

12. Tangible fixed assets

			Fixtures and
			fittings
			£
	Cost
	At 1 January 2021 and 31 December 2021		7,029
			=======================
	Depreciation
	At 1 January 2021		348
	Charge for the year		1,406
			-----------------------
	At 31 December 2021		1,754
			=======================
	Carrying amount
	At 31 December 2021		5,275
			=======================
	At 31 December 2020		6,681
			=======================
13.	Debtors
		2021	2020
		£	£
	Trade debtors	28,243	13,088
		============================	============================
14.	Creditors: amounts falling due within one year
		2021	2020
		£	£
	Accruals and deferred income	718	806
	Social security and other taxes	–	4,072
		--------------	-----------------------
		718	4,878
		==============	=======================

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 £5,952 (2020: £3,524).

Autism Matters

Notes to the Financial Statements (continued)

Year ended 31 December 2021

16. Analysis of charitable funds

Unrestricted funds

Unrestricted funds
	At				At
	1 January 20				31 Decembe
	21	Income	Expenditure	Transfers	r 2021
	£	£	£	£	£
General funds	78,142	520,864	(485,274)	(2,234)	111,498
Redundancy Reserve	16,600	–	–	2,234	18,834
	----------------------------	--------------------------------	--------------------------------	-----------------------	--------------------------------
	94,742	520,864	(485,274)	–	130,332
	============================	================================	================================	=======================	================================
	At				At
	1 January 20				31 December
	20	Income	Expenditure	Transfers	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
	============================	================================	================================	=======================	============================
Restricted funds
	At				At
	1 January 20				31 Decembe
	21	Income	Expenditure	Transfers	r 2021
	£	£	£	£	£
Rank Foundation	–	24,900	(23,098)	–	1,802
Community Foundation
County Durham	–	–	–	–	–
	--------------	----------------------------	----------------------------	--------------	-----------------------
	–	24,900	(23,098)	–	1,802
	==============	============================	============================	==============	=======================
	At				At
	1 January 20				31 December
	20	Income	Expenditure	Transfers	2020
	£	£	£	£	£
Rank Foundation	–	1,500	(1,500)	–	–
Community Foundation
County Durham	–	5,000	(5,000)	–	–
	--------------	-----------------------	-----------------------	--------------	--------------
	–	6,500	(6,500)	–	–
	==============	=======================	=======================	==============	==============

Autism Matters

Notes to the Financial Statements (continued)

Year ended 31 December 2021

17. Analysis of net assets between funds

	Unrestricted	Restricted	Total Funds
	Funds	Funds	2021
	£	£	£
Tangible fixed assets	5,275	–	5,275
Current assets	125,057	1,802	126,859
	--------------------------------	-----------------------	--------------------------------
Net assets	130,332	1,802	132,134
	================================	=======================	================================
	Unrestricted	Restricted	Total Funds
	Funds	Funds	2020
	£	£	£
Tangible fixed assets	6,681	–	6,681
Current assets	88,061	–	88,061
	----------------------------	--------------	----------------------------
Net assets	94,742	–	94,742
	============================	==============	============================