## Airedale and Wharfedale Autism Resource
Charity number 1172753
## Annual Report and Financial Statements
for the year ended 31 March 2021
## Airedale and Wharfedale Autism Resource
Annual Report and Financial Statements for the year ended 31 March 2021
|**Contents**|**Page**|
|---|---|
|Trustees' report|2 to 4|
|Examiner's report|5|
|Receipts and payments account|6|
|Statement of assets and liabilities|7|
|Notes to the accounts|8 to 10|
**Prepared by West Yorkshire Community Accounting Service**
1
## Airedale and Wharfedale Autism Resource
## Trustees' report for the year ended 31 March 2021
## **Reference and administrative details of the charity, its trustees and advisors**
The trustees during the financial year and up to and including the date the report was approved were: **Name Position Dates**
**Position Dates** Geoff Winnard Chair Rebecca Smith Treasurer Lorna Gray Karen Mitchell Nathan Randell Andie Joy Resigned 6 July 2020 Lynne Fryer Laura Bolton Ann McKercher Jas Baxter Appointed 6 July 2020
## **Charity number**
1172753
## **Principal address**
2 Royd House Way Keighley BD21 4TY
## **Bankers**
Santander UK Virgin Money plc 301 St Vincent Street Jubilee House Glasgow Gosforth G2 5NT Newcastle upon Tyne NE3 4PL Shawbrook Bank Ltd CAF Bank Warley Hill Business Park 25 Kings Hill Avenue Great Warley Kings Hill Brentwood West Malling Essex CM13 3BE ME19 4JQ
## **Independent examiner**
Stephen Procter **West Yorkshire Community Accounting Service** Stringer House 34 Lupton Street Leeds LS10 2QW
## **Structure, governance and management**
The charity is a Charitable Incorporated Organisation (CIO) formed on 25 April 2017.
## **Method of recruitment and appointment of trustees**
The trustees of the charity are appointed by the members at the AGM.
2
## Airedale and Wharfedale Autism Resource
## Trustees' report (continued) for the year ended 31 March 2021
## **Objectives and activities**
## **The charity's objects**
The objects of the CIO are:
The relief of need and the advancement of the health and wellbeing of people of all ages who have an autistic spectrum condition (and who may suffer from related conditions), whether or not formally diagnosed, and their families and carers; in particular, but not exclusively, by the provision of support and social opportunities. The advancement of education, in particular, but not exclusively by:
(a) Increasing public awareness of the needs and challenges of people with an autistic spectrum condition (and who may suffer from related conditions) and their families and carers.
(b) By providing information and training opportunities to individuals with an autistic spectrum condition and to people working with or supporting individuals with an autistic spectrum condition.
## **The charity's main activities**
To relieve people of all ages who are diagnosed with an autistic spectrum disorder and in particular by the provision of support and assistance to such persons and their families and their carers.
To increase public awareness regarding the problems and circumstances of people with autistic spectrum disorders and their families and carers and to encourage acceptance in the community.
## **Public benefit statement**
In setting our objectives and planning our activities our trustees have given serious consideration to the Charity Commission’s general guidance on public benefit and in particular the support of families and children living with autism in the Airedale and Wharfedale areas.
## **Achievements and performance**
AWARE has been actively looking for new ways of working and opportunities for partnership to support our growing membership throughout the pandemic and, in particular, to reach out to families in Bradford who are not yet part of the AWARE community. Most of AWARE’s face to face support in this period was on hold because of the COVID-19 restrictions but we did our best to support our families in different and new ways and we believe that the huge increase of 47.5% in our membership since March 2019 shows a) how much we are needed and b) how successful we have been at adapting.
We are continuing to run our Moving On group on Zoom, although meeting up in person when allowed. Our various parenting activities (support groups and training) are also facilitated on Zoom, mainly during term-time. Throughout the pandemic in particular, our Facebook profile has increased greatly with more members joining the closed group and many more visitors to AWARE’s open page.
In the first lockdown, we were unable to run youth clubs and play schemes, but we have been allowed to offer this face to face support to families, albeit in a very different format with fewer people, since the end of July (apart from when we had a local lockdown). We have also been running play schemes with similarly reduced numbers in all the school holidays.
As a result of our BEAT project we are working more intensively with families whose child/young person is on the assessment waiting lists and we are also working closely with various partners (Born in Bradford, MyMup and the Local offer) through parent and youth led focus groups on Zoom to reflect the autism perspective.
## **Covid-19**
The financial position of the charity is reviewed on a regular basis. The charity's accountant produces monthly budgets/forecasts/financial statements. These are provided to the Trustees and discussed at quarterly management meetings. Income and expenditure is broken down by income stream so that variances and changes can be readily identified.
As part of the 2021 Lottery Community Fund application we undertook a detailed review of forecast income and expenditure, as required, to demonstrate to the Lottery Funding Panel that AWARE could deliver on several key outcomes. A key element of the application to the Lottery was the preparation of forecasts from 2021 to 2024, including details of key assumptions and risk factors.
3
## Airedale and Wharfedale Autism Resource
## Trustees' report (continued) for the year ended 31 March 2021
## **Covid-19 (continued)**
Also as part of the Lottery funding application the charity determined that if the application was unsuccessful this would cast doubt on our ability to continue as a going concern. In March 2021 we were notified that our funding application had been successful and AWARE was awarded £425,000 for the years 2021 to 2025.
Future grant income is therefore secure in the short to medium term. Whilst there has been some impact on fundraising in other areas due to the impact of Covid-19 restrictions, we expect fundraising activities will recover in the short term as restrictions are lifted.
## **Financial review**
The net receipts for the year were £18,622, including net expenditure of £5,111 on unrestricted funds and net receipts of £23,733 on restricted funds.
## **Reserves policy**
The charity's free reserves at the year end were £49,196.
AWARE has a wish to have between 3 and 6 months running costs in cash reserves in case of a major issue such as loss of funding.
This policy will be considered again during the current year to ensure it is still appropriate.
Signed on behalf of the board of trustees on …………..……...…….
Signed: ………………..…………. (Trustee)
Name: ……………..…..………….
4
## Airedale and Wharfedale Autism Resource
## Independent examiner's report to the trustees of Airedale and
## Wharfedale Autism Resource Charitable Incorporated Organisation ('the
I report to the charity trustees on my examination of the accounts of the CIO for the year ended 31 March 2021, which are set out on pages 6 to 10.
## **Responsibilities and basis of report**
As the charity trustees of the CIO you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 ('the Act').
I report in respect of my examination of the CIO's accounts as carried out under section 145 of the 2011 Act. In carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.
## **Independent examiner's statement**
I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:
1 accounting records were not kept in respect of the CIO as required by section 130 of the Act; or 2 the accounts do not accord with those records.
I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.
Signed: …………………………………… Name: Stephen Procter
Date: …………………….
## **West Yorkshire Community Accounting Service**
Stringer House 34 Lupton Street Leeds LS10 2QW
5
## Airedale and Wharfedale Autism Resource
## Receipts and payments account for the year ended 31 March 2021
|Notes
2021
Unrestricted
funds
£
**Receipts**
Grants and donations
(2)
7,090
Fees and subscriptions
10,058
Fundraising
488
Refreshments
96
Bank interest
242
**Total receipts**
17,974
**Payments**
Staff costs
(3)
15,453
Travel and other staff costs
78
Staff training
47
Volunteer and committee expenses
183
Rent and office space
-
Maintenance
-
Administration, postage and stationery
57
Telephone and broadband
55
Insurance
1,004
Books, publications and subscriptions
-
Independent examination
-
Equipment and materials
-
Activities and events
1,518
Health and safety
39
Professional fees
-
Fundraising costs
-
IT costs
312
Business development
-
Training
5,330
DBS checks
-
Bank charges
95
Other payments
28
**Total payments**
24,199
(6,225)
Transfers between funds
1,114
**Net movement in funds after transfers**
(5,111)
**Fund balances brought forward**
54,307
**Fund balances carried forward**
(4)
49,196
**Net receipts / (payments)**|2021
Restricted
funds
£
118,328
-
-
-
-
118,328
70,117
614
749
-
962
11
335
1,086
-
524
744
573
784
298
-
-
502
-
15,990
131
61
-
93,481
24,847
(1,114)
23,733
63,884
87,617|2021
Total
funds
£
125,418
10,058
488
96
242
136,302
85,570
692
796
183
962
11
392
1,141
1,004
524
744
573
2,302
337
-
-
814
-
21,320
131
156
28
117,680
18,622
-
18,622
118,191
136,813|2020
Total
funds
£
106,678
12,048
3,847
665
282
123,520
88,778
3,579
4,332
1,159
808
228
885
715
984
269
720
947
19,149
-
24
650
905
977
14,452
118
149
224
140,052
(16,532)
-
(16,532)
134,723
118,191|
|---|---|---|---|
6
## Airedale and Wharfedale Autism Resource
## Statement of assets and liabilities
|as at 31 March 2021
2021
Unrestricted
£
**Cash funds**
CAF Cash account
1,355
CAF Gold account
639
Shawbrook deposit account
22,120
Virgin Money
24,578
Santander current account
-
Santander deposit account
-
Cash in hand
504
**Total cash funds**
49,196|2021
Restricted
£
43,164
26,453
-
18,000
-
-
-
87,617|2021
Total
£
44,519
27,092
22,120
42,578
-
-
504
136,813|2020
Total
£
21,049
27,080
21,891
42,578
4,518
38
1,037
118,191|
|---|---|---|---|
## **Assets retained for the charity's own use**
5 laptop computers 2 colour laser printers Trampoline and accessories (spotting decks, 4 safety mats, lifter) 3 i-pads Pool table Bouncy castle Light suite installed at Addingham Youth Centre Computer games consoles, games and accessories (2 x X Box 360, Wii, 3 x PlayStation 2) Electric cooker Camera equipment - 8 digital cameras and 3 photo printers
|**Liabilities**
Independent examination
HMRC payroll taxes and pension|£
744
2,208
2,952|
|---|---|
## **Approval of the accounts**
The financial statements were approved by the board of trustees on …………..……...…….
Signed: ……………...………….…. (Trustee)
Name: ……………..…..………….
7
## Airedale and Wharfedale Autism Resource
## Notes to the accounts
for the year ended 31 March 2021
## **1 Accounting policies**
## **Basis of accounting**
The trustees have taken advantage of section 133 of the Charities Act 2011 and have prepared the accounts on a receipts and payments basis.
There has been no change to the accounting policies since last year.
No changes have been made to the accounts for previous years.
## **Taxation**
As a charity the organisation benefits from rates relief and is generally exempt from income tax and capital gains tax but not from VAT. Irrecoverable VAT is included in the cost of those items to which it relates.
## **Fund accounting**
Unrestricted funds are available for use at the discretion of the trustees in furtherance of the general objectives of the charity.
Restricted funds are subjected to restrictions on their expenditure imposed by the donor or through the terms of an appeal.
Further explanation of the nature and purpose of each fund is included in the notes to the accounts.
8
## Airedale and Wharfedale Autism Resource
## Notes to the accounts continued
## for the year ended 31 March 2021
|**2 Grants and donations**
Bradford MDC - Saturday Club
Bradford MDC Early Years Grant
Groundworks (Tesco)
Local Giving
Lottery Community Fund
NHS Pre-Diagnosis (BEAT)
UK Youth Fund
Adamson Trust
Awards for All (2019)
Bailey Thomas
Ilkley Round Table
Jump
Sovereign Healthcare
Donations
**3 Staff costs and numbers**
Gross salaries
Social security costs
Employment allowance
Pensions
Payroll fees|2021
Unrestricted
funds
£
-
-
1,000
-
-
-
-
-
-
-
-
-
-
6,090
7,090|2021
Restricted
funds
£
2,500
12,500
-
190
30,500
61,732
10,906
-
-
-
-
-
-
-
118,328|2021
Total
funds
£
2,500
12,500
1,000
190
30,500
61,732
10,906
-
-
-
-
-
-
6,090
125,418
2021
£
82,142
5,447
(4,000)
1,981
-
85,570|2020
Total
funds
£
1,810
7,240
-
-
61,000
-
-
1,000
10,000
8,000
6,118
1,465
5,000
5,045
106,678
2020
£
84,471
4,823
(3,000)
2,134
350
88,778|
|---|---|---|---|---|
The average number employees during the year was 8, being an average of 3.3 full time equivalent (2020: 8, 3.8 FTE). There were no employees with emoluments above £60,000.
|**4 Restricted funds**
BMDC - Early Years Grant
BMDC - Saturday Club
Adamson Trust
Awards for All (2019)
Bailey Thomas
Ilkley Round Table
Jump
Local Giving
Lottery Community Fund
NHS Pre-Diagnosis (BEAT)
Sovereign Healthcare
UK Youth Fund
Yorkshire Bike Library|Balance b/f
£
3,763
2,139
1,000
5,450
8,000
6,118
1,465
-
30,981
(1,496)
5,000
-
1,464
63,884|Incoming
£
12,500
2,500
-
-
-
-
-
190
30,500
61,732
-
10,906
-
118,328|Outgoing
£
6,657
90
-
5,800
-
-
-
190
58,055
11,783
-
10,906
-
93,481|Transfers
£
-
-
-
350
-
-
-
-
-
-
-
-
(1,464)
(1,114)|Balance c/f
£
9,606
4,549
1,000
-
8,000
6,118
1,465
-
3,426
48,453
5,000
-
-
87,617|
|---|---|---|---|---|---|
9
## Airedale and Wharfedale Autism Resource
Notes to the accounts continued
for the year ended 31 March 2021
## **4 Restricted funds (continued)**
**Fund name**
## **Purpose of restriction**
BMDC - Early Years Grant BMDC - Saturday Club Adamson Trust Awards for All (2019)
Bailey Thomas Ilkley Round Table Jump Local Giving Lottery Community Fund NHS Pre-Diagnosis (BEAT) Sovereign Healthcare UK Youth Fund Yorkshire Bike Library
Towards costs of parent training. Towards the costs of running the Saturday Club. Towards the costs of residentials. For parent training. (Transfer in respect of item coded to the fund but should have been allocated to general funds.) Towards the costs of residentials. Towards the costs of residentials. To deliver sports themed activity days. For activity costs. Towards salaries and all other general running costs. To fund pre-diagnosis support for parents and carers. Towards the costs of residentials. Towards the costs of youth projects. For running cycling sessions. (Balance on fund permitted to be used for supporting other activities, therefore transferred to general funds.)
## **5 Related party transactions**
## **Trustee expenses**
No trustee received any expenses during this year or the previous year.
## **Trustee remuneration and benefits**
No trustee received any remuneration or benefit during this or the previous year.
10
## Airedale and Wharfedale Autism Resource
Charity number 1172753
## Annual Report and Financial Statements
for the year ended 31 March 2021
## Airedale and Wharfedale Autism Resource
Annual Report and Financial Statements for the year ended 31 March 2021
|**Contents**|**Page**|
|---|---|
|Trustees' report|2 to 4|
|Examiner's report|5|
|Receipts and payments account|6|
|Statement of assets and liabilities|7|
|Notes to the accounts|8 to 10|
**Prepared by West Yorkshire Community Accounting Service**
1
## Airedale and Wharfedale Autism Resource
## Trustees' report for the year ended 31 March 2021
## **Reference and administrative details of the charity, its trustees and advisors**
The trustees during the financial year and up to and including the date the report was approved were: **Name Position Dates**
**Position Dates** Geoff Winnard Chair Rebecca Smith Treasurer Lorna Gray Karen Mitchell Nathan Randell Andie Joy Resigned 6 July 2020 Lynne Fryer Laura Bolton Ann McKercher Jas Baxter Appointed 6 July 2020
## **Charity number**
1172753
## **Principal address**
2 Royd House Way Keighley BD21 4TY
## **Bankers**
Santander UK Virgin Money plc 301 St Vincent Street Jubilee House Glasgow Gosforth G2 5NT Newcastle upon Tyne NE3 4PL Shawbrook Bank Ltd CAF Bank Warley Hill Business Park 25 Kings Hill Avenue Great Warley Kings Hill Brentwood West Malling Essex CM13 3BE ME19 4JQ
## **Independent examiner**
Stephen Procter **West Yorkshire Community Accounting Service** Stringer House 34 Lupton Street Leeds LS10 2QW
## **Structure, governance and management**
The charity is a Charitable Incorporated Organisation (CIO) formed on 25 April 2017.
## **Method of recruitment and appointment of trustees**
The trustees of the charity are appointed by the members at the AGM.
2
## Airedale and Wharfedale Autism Resource
## Trustees' report (continued) for the year ended 31 March 2021
## **Objectives and activities**
## **The charity's objects**
The objects of the CIO are:
The relief of need and the advancement of the health and wellbeing of people of all ages who have an autistic spectrum condition (and who may suffer from related conditions), whether or not formally diagnosed, and their families and carers; in particular, but not exclusively, by the provision of support and social opportunities. The advancement of education, in particular, but not exclusively by:
(a) Increasing public awareness of the needs and challenges of people with an autistic spectrum condition (and who may suffer from related conditions) and their families and carers.
(b) By providing information and training opportunities to individuals with an autistic spectrum condition and to people working with or supporting individuals with an autistic spectrum condition.
## **The charity's main activities**
To relieve people of all ages who are diagnosed with an autistic spectrum disorder and in particular by the provision of support and assistance to such persons and their families and their carers.
To increase public awareness regarding the problems and circumstances of people with autistic spectrum disorders and their families and carers and to encourage acceptance in the community.
## **Public benefit statement**
In setting our objectives and planning our activities our trustees have given serious consideration to the Charity Commission’s general guidance on public benefit and in particular the support of families and children living with autism in the Airedale and Wharfedale areas.
## **Achievements and performance**
AWARE has been actively looking for new ways of working and opportunities for partnership to support our growing membership throughout the pandemic and, in particular, to reach out to families in Bradford who are not yet part of the AWARE community. Most of AWARE’s face to face support in this period was on hold because of the COVID-19 restrictions but we did our best to support our families in different and new ways and we believe that the huge increase of 47.5% in our membership since March 2019 shows a) how much we are needed and b) how successful we have been at adapting.
We are continuing to run our Moving On group on Zoom, although meeting up in person when allowed. Our various parenting activities (support groups and training) are also facilitated on Zoom, mainly during term-time. Throughout the pandemic in particular, our Facebook profile has increased greatly with more members joining the closed group and many more visitors to AWARE’s open page.
In the first lockdown, we were unable to run youth clubs and play schemes, but we have been allowed to offer this face to face support to families, albeit in a very different format with fewer people, since the end of July (apart from when we had a local lockdown). We have also been running play schemes with similarly reduced numbers in all the school holidays.
As a result of our BEAT project we are working more intensively with families whose child/young person is on the assessment waiting lists and we are also working closely with various partners (Born in Bradford, MyMup and the Local offer) through parent and youth led focus groups on Zoom to reflect the autism perspective.
## **Covid-19**
The financial position of the charity is reviewed on a regular basis. The charity's accountant produces monthly budgets/forecasts/financial statements. These are provided to the Trustees and discussed at quarterly management meetings. Income and expenditure is broken down by income stream so that variances and changes can be readily identified.
As part of the 2021 Lottery Community Fund application we undertook a detailed review of forecast income and expenditure, as required, to demonstrate to the Lottery Funding Panel that AWARE could deliver on several key outcomes. A key element of the application to the Lottery was the preparation of forecasts from 2021 to 2024, including details of key assumptions and risk factors.
3
## Airedale and Wharfedale Autism Resource
## Trustees' report (continued) for the year ended 31 March 2021
## **Covid-19 (continued)**
Also as part of the Lottery funding application the charity determined that if the application was unsuccessful this would cast doubt on our ability to continue as a going concern. In March 2021 we were notified that our funding application had been successful and AWARE was awarded £425,000 for the years 2021 to 2025.
Future grant income is therefore secure in the short to medium term. Whilst there has been some impact on fundraising in other areas due to the impact of Covid-19 restrictions, we expect fundraising activities will recover in the short term as restrictions are lifted.
## **Financial review**
The net receipts for the year were £18,622, including net expenditure of £5,111 on unrestricted funds and net receipts of £23,733 on restricted funds.
## **Reserves policy**
The charity's free reserves at the year end were £49,196.
AWARE has a wish to have between 3 and 6 months running costs in cash reserves in case of a major issue such as loss of funding.
This policy will be considered again during the current year to ensure it is still appropriate.
Signed on behalf of the board of trustees on …………..……...…….
Signed: ………………..…………. (Trustee)
Name: ……………..…..………….
4
## Airedale and Wharfedale Autism Resource
## Independent examiner's report to the trustees of Airedale and
## Wharfedale Autism Resource Charitable Incorporated Organisation ('the
I report to the charity trustees on my examination of the accounts of the CIO for the year ended 31 March 2021, which are set out on pages 6 to 10.
## **Responsibilities and basis of report**
As the charity trustees of the CIO you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 ('the Act').
I report in respect of my examination of the CIO's accounts as carried out under section 145 of the 2011 Act. In carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.
## **Independent examiner's statement**
I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:
1 accounting records were not kept in respect of the CIO as required by section 130 of the Act; or 2 the accounts do not accord with those records.
I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.
Signed: …………………………………… Name: Stephen Procter
Date: …………………….
## **West Yorkshire Community Accounting Service**
Stringer House 34 Lupton Street Leeds LS10 2QW
5
## Airedale and Wharfedale Autism Resource
## Receipts and payments account for the year ended 31 March 2021
|Notes
2021
Unrestricted
funds
£
**Receipts**
Grants and donations
(2)
7,090
Fees and subscriptions
10,058
Fundraising
488
Refreshments
96
Bank interest
242
**Total receipts**
17,974
**Payments**
Staff costs
(3)
15,453
Travel and other staff costs
78
Staff training
47
Volunteer and committee expenses
183
Rent and office space
-
Maintenance
-
Administration, postage and stationery
57
Telephone and broadband
55
Insurance
1,004
Books, publications and subscriptions
-
Independent examination
-
Equipment and materials
-
Activities and events
1,518
Health and safety
39
Professional fees
-
Fundraising costs
-
IT costs
312
Business development
-
Training
5,330
DBS checks
-
Bank charges
95
Other payments
28
**Total payments**
24,199
(6,225)
Transfers between funds
1,114
**Net movement in funds after transfers**
(5,111)
**Fund balances brought forward**
54,307
**Fund balances carried forward**
(4)
49,196
**Net receipts / (payments)**|2021
Restricted
funds
£
118,328
-
-
-
-
118,328
70,117
614
749
-
962
11
335
1,086
-
524
744
573
784
298
-
-
502
-
15,990
131
61
-
93,481
24,847
(1,114)
23,733
63,884
87,617|2021
Total
funds
£
125,418
10,058
488
96
242
136,302
85,570
692
796
183
962
11
392
1,141
1,004
524
744
573
2,302
337
-
-
814
-
21,320
131
156
28
117,680
18,622
-
18,622
118,191
136,813|2020
Total
funds
£
106,678
12,048
3,847
665
282
123,520
88,778
3,579
4,332
1,159
808
228
885
715
984
269
720
947
19,149
-
24
650
905
977
14,452
118
149
224
140,052
(16,532)
-
(16,532)
134,723
118,191|
|---|---|---|---|
6
## Airedale and Wharfedale Autism Resource
## Statement of assets and liabilities
|as at 31 March 2021
2021
Unrestricted
£
**Cash funds**
CAF Cash account
1,355
CAF Gold account
639
Shawbrook deposit account
22,120
Virgin Money
24,578
Santander current account
-
Santander deposit account
-
Cash in hand
504
**Total cash funds**
49,196|2021
Restricted
£
43,164
26,453
-
18,000
-
-
-
87,617|2021
Total
£
44,519
27,092
22,120
42,578
-
-
504
136,813|2020
Total
£
21,049
27,080
21,891
42,578
4,518
38
1,037
118,191|
|---|---|---|---|
## **Assets retained for the charity's own use**
5 laptop computers 2 colour laser printers Trampoline and accessories (spotting decks, 4 safety mats, lifter) 3 i-pads Pool table Bouncy castle Light suite installed at Addingham Youth Centre Computer games consoles, games and accessories (2 x X Box 360, Wii, 3 x PlayStation 2) Electric cooker Camera equipment - 8 digital cameras and 3 photo printers
|**Liabilities**
Independent examination
HMRC payroll taxes and pension|£
744
2,208
2,952|
|---|---|
## **Approval of the accounts**
The financial statements were approved by the board of trustees on …………..……...…….
Signed: ……………...………….…. (Trustee)
Name: ……………..…..………….
7
## Airedale and Wharfedale Autism Resource
## Notes to the accounts
for the year ended 31 March 2021
## **1 Accounting policies**
## **Basis of accounting**
The trustees have taken advantage of section 133 of the Charities Act 2011 and have prepared the accounts on a receipts and payments basis.
There has been no change to the accounting policies since last year.
No changes have been made to the accounts for previous years.
## **Taxation**
As a charity the organisation benefits from rates relief and is generally exempt from income tax and capital gains tax but not from VAT. Irrecoverable VAT is included in the cost of those items to which it relates.
## **Fund accounting**
Unrestricted funds are available for use at the discretion of the trustees in furtherance of the general objectives of the charity.
Restricted funds are subjected to restrictions on their expenditure imposed by the donor or through the terms of an appeal.
Further explanation of the nature and purpose of each fund is included in the notes to the accounts.
8
## Airedale and Wharfedale Autism Resource
## Notes to the accounts continued
## for the year ended 31 March 2021
|**2 Grants and donations**
Bradford MDC - Saturday Club
Bradford MDC Early Years Grant
Groundworks (Tesco)
Local Giving
Lottery Community Fund
NHS Pre-Diagnosis (BEAT)
UK Youth Fund
Adamson Trust
Awards for All (2019)
Bailey Thomas
Ilkley Round Table
Jump
Sovereign Healthcare
Donations
**3 Staff costs and numbers**
Gross salaries
Social security costs
Employment allowance
Pensions
Payroll fees|2021
Unrestricted
funds
£
-
-
1,000
-
-
-
-
-
-
-
-
-
-
6,090
7,090|2021
Restricted
funds
£
2,500
12,500
-
190
30,500
61,732
10,906
-
-
-
-
-
-
-
118,328|2021
Total
funds
£
2,500
12,500
1,000
190
30,500
61,732
10,906
-
-
-
-
-
-
6,090
125,418
2021
£
82,142
5,447
(4,000)
1,981
-
85,570|2020
Total
funds
£
1,810
7,240
-
-
61,000
-
-
1,000
10,000
8,000
6,118
1,465
5,000
5,045
106,678
2020
£
84,471
4,823
(3,000)
2,134
350
88,778|
|---|---|---|---|---|
The average number employees during the year was 8, being an average of 3.3 full time equivalent (2020: 8, 3.8 FTE). There were no employees with emoluments above £60,000.
|**4 Restricted funds**
BMDC - Early Years Grant
BMDC - Saturday Club
Adamson Trust
Awards for All (2019)
Bailey Thomas
Ilkley Round Table
Jump
Local Giving
Lottery Community Fund
NHS Pre-Diagnosis (BEAT)
Sovereign Healthcare
UK Youth Fund
Yorkshire Bike Library|Balance b/f
£
3,763
2,139
1,000
5,450
8,000
6,118
1,465
-
30,981
(1,496)
5,000
-
1,464
63,884|Incoming
£
12,500
2,500
-
-
-
-
-
190
30,500
61,732
-
10,906
-
118,328|Outgoing
£
6,657
90
-
5,800
-
-
-
190
58,055
11,783
-
10,906
-
93,481|Transfers
£
-
-
-
350
-
-
-
-
-
-
-
-
(1,464)
(1,114)|Balance c/f
£
9,606
4,549
1,000
-
8,000
6,118
1,465
-
3,426
48,453
5,000
-
-
87,617|
|---|---|---|---|---|---|
9
## Airedale and Wharfedale Autism Resource
Notes to the accounts continued
for the year ended 31 March 2021
## **4 Restricted funds (continued)**
**Fund name**
## **Purpose of restriction**
BMDC - Early Years Grant BMDC - Saturday Club Adamson Trust Awards for All (2019)
Bailey Thomas Ilkley Round Table Jump Local Giving Lottery Community Fund NHS Pre-Diagnosis (BEAT) Sovereign Healthcare UK Youth Fund Yorkshire Bike Library
Towards costs of parent training. Towards the costs of running the Saturday Club. Towards the costs of residentials. For parent training. (Transfer in respect of item coded to the fund but should have been allocated to general funds.) Towards the costs of residentials. Towards the costs of residentials. To deliver sports themed activity days. For activity costs. Towards salaries and all other general running costs. To fund pre-diagnosis support for parents and carers. Towards the costs of residentials. Towards the costs of youth projects. For running cycling sessions. (Balance on fund permitted to be used for supporting other activities, therefore transferred to general funds.)
## **5 Related party transactions**
## **Trustee expenses**
No trustee received any expenses during this year or the previous year.
## **Trustee remuneration and benefits**
No trustee received any remuneration or benefit during this or the previous year.
10
## **Airedale and Wharfedale Autism Resource Management letter issues for the accounting period 1 April 2020 to 31 March 2021.**
Please take some time at your next meeting to consider the following issues arising from our work.
**Priority 1** issues must be addressed promptly, providing evidence that they have been actioned provided for the next accounting year. **Priority 2** issues are good practice and will improve your organisation's financial management systems. **Priority 3** issues are for your information or requests from WYCAS.
Support to action any of these points is available from WYCAS.
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Priority
Issue Recommendation / Tips for improvement (1=High)
Pages to sign Please sign pages 4 and 7 in black ink 1
Filing deadline for CIOs. As the organisation is a CIO you must 31 January 2022
complete an online annual return and upload pdf accounts via the
Charity Commission website by the date shown opposite. Do not
scan your signed accounts, please use the pdf accounts that we sent 1
you after the accounts were approved, which show the name of the
person who signed the accounts and the date signed.
Tax agent We are noticing more and more that HMRC are making requests to
charities to file a corporation tax return, even though they will have
no tax to pay. They tend not to require one every year but if a filing
deadline is missed there is a late filing penalty of £100. If you have
had any correspondence from HMRC regarding corporation tax and
you have a unique tax reference (it will be in the format 923 12345
12345 A) can you please let us know. This will enable us to register
as your tax agent which means that we will get copies of any 2
notices or reminders so that we can make sure that any deadlines
are not missed. It also means that we can talk to HMRC on your
behalf if you need us to. If you have not had any such
correspondence then I would not pursue HMRC but if you do get a
notice to file sometime in the future please let us know and we can
register then.
Please remember to complete the WYCAS online survey. See link on management letter or request a printed copy from your
3
community accountant.
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