ASD Helping Hands: Trustees Annual Report 2023-2024
||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|
|||**Trustees Annual Report for theperiod of**|||||||||
||**From**|**Period Start Date**||||**To**|**Period end date**||||
|||06||04|2023||05||04|2024|
||||||||||||
|**Secton A**||**Reference and administraton details**|||||||||
|**Chairty Name**
**Other names charity is known by**
**Registered charity number**
**Charity's principal address**|||||||||||
||||ASD Helping Hands||||||||
||||||||||||
||||1175729||||||||
||||Room 412-416,Breckland Business Centre||||||||
||||St Withburga Lane,Dereham,Norfolk||||||||
||||UK||||||||
||||**Postcode**|||||NR19 1FD|||
**Names of the charity trustees who manage the charity**
|**1**
**2**
**3**
**4**
**5**
**6**
**7**|**Trustee Name**|**Ofce (if any)**|**Dates acted if not for**
**wholeyear**|**Name of person (or body) enttled**
**to appoint trustee(if any)**|
|---|---|---|---|---|
||AmyCulverhouse|Chair|||
||Adam Gaskin|Secretary|||
||Stephen Adcock|Treasurer|||
||||||
||||||
||||||
||||||
**Names and addresses of advisers (Optional Information)**
**Type of Advisor Name Address**
**Name of chief executive or names of senior staff members (Optional information)**
|**Name**|**Positon**|
|---|---|
|Julie Adcock|CEO/Founder|
|Lee Gibbons|Operatons Manager|
Page **1** of **6**
ASD Helping Hands: Trustees Annual Report 2023-2024
## **Section B Structure, Governance and Management**
**Description of Charity’s trusts**
**Type of governing Document** Constitution adopted Nov 2017 **(e.g. trust deed, constitution) How is the charity constituted** Charitable Incorporated Organisation (CIO) **(e.g. trust, association, company) Trustee selection method** Trustees are appointed for a term of 3 years by a resolution **(e.g. appointed by, elected by)** convened at a meeting of the Charities Trustees
## **Additional Governance issues (Optional Information)**
You **may choose** to include additional information, where relevant, about:
- policies and procedures adopted for the induction and training of trustees;
- the charity’s organisational structure and any wider network with which the charity works;
- relationship with any related parties;
trustees’ consideration of major risks and the system and procedures to manage them.
All trustees are made aware of their role and responsibilities using training provided by NCVO and this needs to be completed within 3 months of appointment to their position or before the next scheduled trustee meeting, whichever is closest. All policies and procedures are readily available for each trustee member using our online portal via the charities website.
The Charity operates as an independent body from any statutory/governmental body or charity. We do however adopt the guidelines of recruitment, safeguarding and risk management from a variety of organisations.
Trustees meet at least 4 times a year one of which constitutes as the Annual General Meeting (AGM)
Page **2** of **6**
ASD Helping Hands: Trustees Annual Report 2023-2024
|**Secton C**
**Objectves and Actvites**|**Secton C**
**Objectves and Actvites**|
|---|---|
|Summary of the objects of the
charity set out in its governing
document||
||ASD Helping Hands objectves as set out in the governing
document are as below:
•
Support and assistance for those afected by an Autsm
Spectrum Disorder (ASD) and co-morbid conditons
•
Promoton of equality and diversity
•
Provision of recreatonal groups and outngs
•
Cooperatng and supportng other organisatons in the
work where their objectves fall in line with our own.
It is our mission to support all those afected by an Autsm
Spectrum conditon whether they are diagnosed, undiagnosed
or a family member or professional working with someone on
the Autsm Spectrum|
**Summary of the main activities undertaken for the public benefit in relation to these objects (include within this section the statutory declaration that trustees have had regard to the guidance issued by the Charity Commission on public benefit)**
|**Year round and**
**ongoing work**||**Autsm Informaton and Advice service**
Our Autsm informaton and advice service contnued to receive referrals
are we are now ofering both appointment-based contact and email-
based contact dependant on the preference of the individual.
Main reason for referrals contnues to be challenging behaviour and
diagnosis. In the period of this report, we received 276 referrals into this
service.
The Autsm Informaton and Advice service is a free service provided
informaton and support on:
•
SEN Support and Educational, Health, and Care Plans
•
The Autism diagnosis pathway for both Adults and Children
in Norfolk, Great Yarmouth, and Waveney
•
The Welfare system and guidance on how to complete and
apply for disability benefits, as well as information on
appealing decisions.
•
Challenging behaviours relating to an autism spectrum
disorder.
•
Short breaks applications and Young Carers Groups
•
Adult Social Care and Budgets
•
Suitable Training, Events, and social groups
**Support and Social groups**
We now have 4 support groups two young people groups, one adult
groupand one family group. All of these are verywell atended with our|
|---|---|---|
Page **3** of **6**
ASD Helping Hands: Trustees Annual Report 2023-2024
Young People groups now operating on a waiting list system. These groups were attending by over 250 people during this reporting period and many of them were repeat visitors.
## **Training and Events**
We delivered the Understanding Autism course endorsed by the University of East Anglian and the Norfolk Autism Partnership Board to two organisations. Realise Futures to a total of 16 participants and the Hertfordshire NHS Trust, a total of 87 participants. We delivered our Just Diagnosed and Just Behaviour courses to a combined participation of 54 people ranging from both self-hosted courses and external courses. We have begun the set up of a dedicated E-Learning website for our training so that we can engage in a wider audience and have recruited a Videographer (Nimble.) to allow us to produce high quality training videos after agreement at a trustee meeting in early 2023.
## **Norfolk Autsm Partnership**
The Norfolk Autism Partnership have now signed off on the Norfolk All Age Autism Strategy 2024-2029 and partners have now begun to develop and deliver the actions outlined in this plan.
**Norfolk Learning Disability Partnership**
The Norfolk Learning Disability Partnership have signed off and agreed on the Norfolk Adults Learning Disability plan 2023-2028, and actions have begun to be delivered by external partners and statutory organisations. We are due to report to the Norfolk Learning Disability and Autism Programme Board early 2025.
Both Partnerships have seen an increase in self-advocate representation, and they now form the largest ration of partners that sit on these boards ensuring that the voice of people with a learning disability and Autistic people are at the heart of the conversations around plan to improve services for them within Norfolk. We have also increased the involvement fee (over inflation) we pay our self-advocates to better represent their valued input.
## **Additional details of objectives and activities (Optional information)**
You **may choose** to include further statements, where relevant, about:
- policy on grant making;
- • policy programme related investment.
- • contribution made by volunteers.
Page **4** of **6**
ASD Helping Hands: Trustees Annual Report 2023-2024
## **Section D Achievements and Performance**
Summary of the • main achievements of the charity during the year
Page **5** of **6**
ASD Helping Hands: Trustees Annual Report 2023-2024
**Section E Financial Review** Brief statement of the We aim to have enough in reserves to last 3-6 months. charity’s policy on reserves Details of any funds materially in deficit
## **Further financial review details (Optional information)**
You **may choose** to include additional information, where relevant about:
- the charity’s principal sources of funds (including any fundraising);
- how expenditure has supported the key objectives of the charity;
- investment policy and objectives including any ethical investment policy adopted.
## **Section F Other Optional Information Section G Declaration**
**The trustees declare that they have approved the trustees’ report above.**
## **Signed on behalf of the charity’s trustees.**
|**Signature(s)**
**Full Names**
**Positon**|||
|---|---|---|
||**AMY CULVERHOUSE**|**STEPHEN ADOCK**|
||**CHAIRPERSON**|**TREASURER**|
||**Date**|**08/01/2025**|
Page **6** of **6**
**Charity registration number 1175729**
## **ASD HELPING HANDS**
**ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS**
**FOR THE YEAR ENDED 5 APRIL 2024**
## **ASD HELPING HANDS**
## **LEGAL AND ADMINISTRATIVE INFORMATION**
|**Trustees**|Mr Stephen Adcock|
|---|---|
||Mrs Amy Louise Culverhouse|
||Mr Adam Gaskin|
|**Charity number**|1175729|
|**Principal address**|Room 219|
||Breckland Business Centre|
||St Withburga's Lane|
||Dereham|
||Norfolk|
||England|
||NR19 1FD|
|**Independent examiner**|Sotos Christophi FCCA|
||Aston Shaw Limited|
||Chartered Certified Accountants|
||The Union Building, 51-59 Rose Lane|
||Norwich|
||Norfolk|
||England|
||NR1 1BY|
## **ASD HELPING HANDS**
## **CONTENTS**
||**Page**|
|---|---|
|Trustees' report|1|
|Independent examiner's report|2|
|Statement of financial activities|3|
|Balance sheet|4|
|Notes to the financial statements|5 - 12|
ASD HELPING HANDS
TRUSTEES. REPORT
FOR THE YEAR ENDED 5 APRIL 2024
The trustees present Iheir annual repcrt and finanrAal statements year ended 5 11 2024
Th¢ financial stst¢m¢nls hav¢ b¢¢n pr¢pared in accordance kvith th2 arUntIng poliGie5 xt out in note 1 to the
finanGl 5talEments cotnpl¥ wilh ilie Ghsrily'ti wvvnir.9 doGutnenl. iFE Charitie5 Ad 2011 and-Ar£ounting and
RepoTiing by Ch?rttse3. Sialement of Re¢)M Pracbce apptab lo Chane5 tKep3ring their aOntS in
atcordance with the Finar.cial Rèwting Stsndard applicabye in Ihe UK and Rewblic of Ireland IFRS 1021"
leffeclive l January 2019).
The twstees have p8id due gard lo guidance issueii by trie Chartty Commlon in decKliThJ what acti¥rities the
charity th0k1 Lttertake.
Structure* govemance and managemènl
Governlng document
The tharity is contmlled by its govoming dc*xtmenL 3 deed of trust and c¢$tiltes an unincorporated ¢harTty.
The trustees who served durt*)g the year an# up to the date of abJre of the finClaI statements were..
Mr Stephen Adcod(
Mrs Amy Louise CUrhoUse
MrAd2m Gaskin
The Iru51ees' repor.Tr was appTo¥e¢ by the 8o6rd (l Tru5Eees.
Mr Stephen Adcock
Twstee
Date".
ASD HELPING HANDS
INDEPENDENT EXAMINER'S REPORT
TO THE TRUSTEES OF ASD HELPING HANDS
I report to the trustees on my examination ol the financial statements of ASD Hdping Hands lthe charity) for the
year ended 5 April 2024.
Responsibilities and basis of report
As the trustees ol the chanty you are responsible lor the preparab'on ol the finanrial statements in accordance with
the requirement5 of the charib.es Act 2011 Ilhe 2011 Act).
I report in respect ol my examination ol the charity's fina[la1 staternents (xrried out under section 145 Of the 2011
Act. In carying out my examination I have followed all the appli(xble Directions given by thè Charity Commission
under section 14515llbl of the 2011 Acl.
Independent examiner's statement
Your attention Is drawn lo the lacl thal the charity has prepared financial staternents in a(xordancÈ with Accounting
and Repc>rting by Charities preparing their accounts tn accordance with the Financial Reportir¥J Standard applicable
in the UK and Republic tsf Ireland IFRS 1021 in preference lo the AccounbThJ and Reporting by Charities.. Stalement
of Recommended Practice issued on l April 2005 which is referred lo in ihe extant regulations but has now be6n
wilhdrawn.
l understand that this has been done in order lor finanual statements io provide a true and fair view in accordan
with Generalty Accepted Accounting Practi effective for reporting periods beginning on or after 1 January 2015.
I have completed my examination. I confirrn that no matters have come to my attention in connection with the
examination giving me cause to believe that in any material speCt..
accounting records were not kept in respect ol the charity as requi by secbon 130 of the 2011 Act.. or
the financial statements do not accord those records.. or
the finanaal statements do nol cOmY the applicable requirernents conceming the fomi and content of
accounts set out in the Charities IAccounts and Reports) Regulations 2008 other than any requirèment that the
accounts give a true and fair wew which is not a matter considered as part of an independent examination.
I have no concerns and have come across no other matters tn connection wth the examination lo which attention
shauld be drawn in this report in or¢Jer to enable a proper understsnding of the financial sialemenis to be leached.
Sotos Christophi FCCA
Aston Shaw Limited
Chartered Certffied Accountants
The Union Building, 51-59 Rose Lane
Norwch
Ncrfolk
NR1 18Y
England
Dated..
7/0i/oois
## **ASD HELPING HANDS**
## **STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT**
## _**FOR THE YEAR ENDED 5 APRIL 2024**_
|**Unrestricted**
**Restricted**
**funds**
**funds**
**2024**
**2024**
**Notes**
**£**
**£**
**Income and endowments from:**
Donations and legacies
**3**
109,632
2,000
Charitable activities
**4**
1,049
-
Other income
**5**
16,253
-
**Total income**
126,934
2,000
**Expenditure on:**
Raising funds
**6**
6,223
3,304
Charitable activities
**7**
109,657
2,000
**Total expenditure**
115,880
5,304
**Net income/(expenditure)**
11,054
(3,304)
Transfers between
funds
10,266
(10,266)
**Net movement in**
**funds**
21,320
(13,570)
**Reconciliation of funds:**
Fund balances at 6 April 2023
17,252
13,570
**Fund balances at 5 April 2024**
38,572
-|**Total**
**Unrestricted**
**Restricted**
**funds**
**funds**
**2024**
**2023**
**2023**
**£**
**£**
**£**
111,632
99,932
13,570
1,049
630
-
16,253
-
-
128,934
100,562
13,570
9,527
13,018
-
111,657
75,301
-
121,184
88,319
-
7,750
12,243
13,570
-
-
-
7,750
12,243
13,570
30,822
5,009
-
38,572
17,252
13,570|**Total**
**2023**
**£**
113,502
630
-|
|---|---|---|
|||114,132|
|||13,018
75,301|
|||88,319|
|||25,813
-|
|||25,813
5,009|
|||30,822|
The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.
- 3 -
ASD HELPING HANDS
BALANCE SHEEr
AS AT 5 APRIL 2024
2024
2023
Notts
Flxed assets
Tangle assets
11
630
Current assets
Debtor3
Cash ai bank and n hand
12
4.5
2.709
31.236
42.636
33.945
Creditors: amounts fxllhg duè wtthln
one year
13
14.6941
13,1231
Net current assets
37.942
30.822
Tota as5e15 less CUFTent Ilabllltiès
38.572
30.822
Net 8S5ets excludlng penslon Ilablllty
38.572
30.822
The lunds ol the ¢harity
Restricied Income 'ThIs
Unrestricted fund5
15
13.570
17,252
38.572
38.572
30.822
-3/1 /a5
The financial st3ternents were approv•d by lh• Injsteos on.........................
Mr Slephen Adcock
Trus188
## **ASD HELPING HANDS**
## **NOTES TO THE FINANCIAL STATEMENTS** _**FOR THE YEAR ENDED 5 APRIL 2024**_
## **1 Accounting policies**
## **Charity information**
ASD Helping Hands is an unincorporated charity.
## **1.1 Accounting convention**
The financial statements have been prepared in accordance with the charity's [governing document], the Charities Act 2011, FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the Charities SORP "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 (FRS 102)" (effective 1 January 2019). The charity is a Public Benefit Entity as defined by FRS 102.
The charity has taken advantage of the provisions in the SORP for charities not to prepare a Statement of Cash Flows.
The financial statements have departed from the Charities (Accounts and Reports) Regulations 2008 only to the extent required to provide a true and fair view. This departure has involved following the Statement of Recommended Practice for charities applying FRS 102 rather than the version of the Statement of Recommended Practice which is referred to in the Regulations but which has since been withdrawn.
The financial statements are prepared in sterling, which is the functional currency of the charity. Monetary amounts in these financial statements are rounded to the nearest £.
The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.
## **1.2 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.
## **1.3 Charitable funds**
Unrestricted funds are available for use at the discretion of the trustees in furtherance of their charitable objectives.
Restricted funds are subject to specific conditions by donors or grantors as to how they may be used. The purposes and uses of the restricted funds are set out in the notes to the financial statements.
Endowment funds are subject to specific conditions by donors that the capital must be maintained by the charity.
## **1.4 Income**
Income is recognised when the charity is legally entitled to it after any performance conditions have been met, the amounts can be measured reliably, and it is probable that income will be received.
Cash donations are recognised on receipt. Other donations are recognised once the charity has been notified of the donation, unless performance conditions require deferral of the amount. Income tax recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation.
Legacies are recognised on receipt or otherwise if the charity has been notified of an impending distribution, the amount is known, and receipt is expected. If the amount is not known, the legacy is treated as a contingent asset.
- 5 -
## **ASD HELPING HANDS**
## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)** _**FOR THE YEAR ENDED 5 APRIL 2024**_
## **1 Accounting policies**
**(Continued)**
## **1.5 Expenditure**
Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit to a third party, it is probable that a transfer of economic benefits will be required in settlement, and the amount of the obligation can be measured reliably.
Expenditure is classified by activity. The costs of each activity are made up of the total of direct costs and shared costs, including support costs involved in undertaking each activity. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs which contribute to more than one activity and support costs which are not attributable to a single activity are apportioned between those activities on a basis consistent with the use of resources. Central staff costs are allocated on the basis of time spent, and depreciation charges are allocated on the portion of the asset’s use.
## **1.6 Tangible fixed assets**
Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.
Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:
Fixtures and fittings 25% Cost Computers 25% Cost
The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is recognised in the statement of financial activities.
## **1.7 Impairment of fixed assets**
At each reporting end date, the charity reviews the carrying amounts of its tangible 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).
## **1.8 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.
## **1.9 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.
## **1.10 Retirement benefits**
Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.
- 6 -
## **ASD HELPING HANDS**
## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)** _**FOR THE YEAR ENDED 5 APRIL 2024**_
## **2 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.
## **3 Income from donations and legacies**
|**Unrestricted**
**Restricted**
**funds**
**funds**
**2024**
**2024**
**£**
**£**
Gifts
2,086
-
Donations
9,247
-
Grants
98,299
2,000
Subscriptions
-
-
109,632
2,000|**Total**
**Unrestricted**
**Restricted**
**funds**
**funds**
**2024**
**2023**
**2023**
**£**
**£**
**£**
2,086
7,357
-
9,247
395
-
100,299
88,104
13,570
-
4,076
-
111,632
99,932
13,570|**Total**
**2023**
**£**
7,357
395
101,674
4,076|
|---|---|---|
|||113,502|
## **4 Income from charitable activities**
||**Unrestricted**|**Unrestricted**|
|---|---|---|
||**funds**|**funds**|
||**2024**|**2023**|
||**£**|**£**|
|Fundraising Events|1,049|630|
## **5 Other income**
||**Unrestricted**|**Unrestricted**|
|---|---|---|
||**funds**|**funds**|
||**2024**|**2023**|
||**£**|**£**|
|Other income|3,940|-|
|Michael Molden Care Fees|12,313|-|
||16,253|-|
- 7 -
## **ASD HELPING HANDS**
## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)** _**FOR THE YEAR ENDED 5 APRIL 2024**_
## **6 Expenditure on raising funds**
||**Unrestricted**|**Restricted**|**Total**|**Unrestricted**|**Restricted**|**Total**|
|---|---|---|---|---|---|---|
||**funds**|**funds**||**funds**|**funds**||
||**2024**|**2024**|**2024**|**2023**|**2023**|**2023**|
||**£**|**£**|**£**|**£**|**£**|**£**|
|**Fundraising**|**and publicity**||||||
|Events|6,223|3,304|9,527|13,018|-|13,018|
## **7 Expenditure on charitable activities**
|**Direct costs**
Staff costs
Depreciation and impairment
Rent
Trustee expenses
Insurance
Motor and travel
Telephone
Postage and stationery
Staff training and welfare
Sundries
Computer expenses
Accountancy
Bank charges
Legal and professional fees
Rates, light and heating
Michael Molden expenses
**Analysis by fund**
Unrestricted funds
Restricted funds|**2024**
**£**
74,456
100
16,059
3,296
766
4,713
2,183
1,148
1,204
131
4,471
1,713
67
642
678
30
111,657
109,657
2,000
111,657|**2023**
**£**
42,428
-
15,143
4,521
1,010
3,353
1,801
1,623
487
395
3,866
549
125
-
-
-|
|---|---|---|
|||75,301|
|||75,301
-|
|||75,301|
## **8 Trustees**
None of the trustees (or any persons connected with them) received any remuneration or benefits from the charity during the year.
- 8 -
## **ASD HELPING HANDS**
## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)** _**FOR THE YEAR ENDED 5 APRIL 2024**_
## **9 Employees**
The average monthly number of employees during the year was:
||**2024**|**2023**|
|---|---|---|
||**Number**|**Number**|
||3|1|
|**Employment costs**|**2024**|**2023**|
||**£**|**£**|
|Wages and salaries|72,419|40,111|
|Other pension costs|2,037|2,317|
||74,456|42,428|
There were no employees whose annual remuneration was more than £60,000.
## **Remuneration of key management personnel**
The remuneration of key management personnel was as follows:
## **10 Taxation**
The charity is exempt from taxation on its activities because all its income is applied for charitable purposes.
## **11 Tangible fixed assets**
|**11**
**Tangible fixed assets**||
|---|---|
|**Fixtures and**
**fittings**
**Computers**
**£**
**£**
**Cost**
Additions
415
315
At 5 April 2024
415
315
**Depreciation and impairment**
Depreciation charged in the year
39
61
At 5 April 2024
39
61
**Carrying amount**
At 5 April 2024
376
254
**12**
**Debtors**
**2024**
**Amounts falling due within one year:**
**£**
Trade debtors
4,645|**Total**
**£**
730|
||730|
||100|
||100|
||630|
||**2023**
**£**
2,709|
- 9 -
## **ASD HELPING HANDS**
## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)**
## _**FOR THE YEAR ENDED 5 APRIL 2024**_
|**13**
**Creditors: amounts falling due within one year**
Trade creditors
Accruals and deferred income
**14**
**Retirement benefit schemes**
**Defined contribution schemes**
Charge to profit or loss in respect of defined contribution schemes|**2024**
**£**
3,557
1,137
4,694
**2024**
**£**
2,037|**2023**
**£**
2,616
507|
|---|---|---|
|||3,123|
|||**2023**
**£**
2,317|
The charity operates a defined contribution pension scheme for all qualifying employees. The assets of the scheme are held separately from those of the charity in an independently administered fund.
- 10 -
## **ASD HELPING HANDS**
## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)** _**FOR THE YEAR ENDED 5 APRIL 2024**_
## **15 Restricted funds**
The restricted funds of the charity comprise the unexpended balances of donations and grants held on trust subject to specific conditions by donors as to how they may be used.
|**At**
People's Health Trust
Norfolk Community Foundation - Therapy and Counselling
National Lottery - Norfolk Lakes Residential Trip
Norfolk Community Foundation - Warmer Places Grant
**Previous year:**
**At**
People's Health Trust
Norfolk Community Foundation - Therapy and Counselling
National Lottery - Norfolk Lakes Residential Trip|**6 April**
**2023**
**Incoming**
**resources**
**Resources**
**expended**
**Transfers**
**At**
**£**
**£**
**£**
**£**
2,220
-
-
(2,220)
4,804
-
(3,304)
(1,500)
6,546
-
-
(6,546)
-
2,000
(2,000)
-
13,570
2,000
(5,304)
(10,266)
**6 April**
**2022**
**Incoming**
**resources**
**Resources**
**expended**
**Transfers**
**At**
**£**
**£**
**£**
**£**
-
2,220
-
-
-
4,804
-
-
-
6,546
-
-
-
13,570
-
-|**5 April**
**2024**
**£**
-
-
-
-
-
**5 April**
**2023**
**£**
2,220
4,804
6,546
13,570|
|---|---|---|
- 11 -
## **ASD HELPING HANDS**
## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)** _**FOR THE YEAR ENDED 5 APRIL 2024**_
## **16 Unrestricted funds**
The unrestricted funds of the charity comprise the unexpended balances of donations and grants which are not subject to specific conditions by donors and grantors as to how they may be used. These include designated funds which have been set aside out of unrestricted funds by the trustees for specific purposes.
||**At**|**6 April**|**Incoming**|**Resources**|**Transfers**|**At 5 April**|
|---|---|---|---|---|---|---|
|||**2023**|**resources**|**expended**||**2024**|
|||**£**|**£**|**£**|**£**|**£**|
|General funds||17,252|126,934|(115,880)|10,266|38,572|
|**Previous year:**|**At**|**6 April**|**Incoming**|**Resources**|**Transfers**|**At 5 April**|
|||**2022**|**resources**|**expended**||**2023**|
|||**£**|**£**|**£**|**£**|**£**|
|General funds||5,009|100,562|(88,319)|-|17,252|
|**Analysis of net assets between**|**funds**||||||
|||||**Unrestricted**|**Restricted**|**Total**|
|||||**funds**|**funds**||
|||||**2024**|**2024**|**2024**|
|||||**£**|**£**|**£**|
|**At 5 April 2024:**|||||||
|Tangible assets||||630|-|630|
|Current assets/(liabilities)||||37,942|-|37,942|
|||||38,572|-|38,572|
|||||**Unrestricted**|**Restricted**|**Total**|
|||||**funds**|**funds**||
|||||**2023**|**2023**|**2023**|
|||||**£**|**£**|**£**|
|**At 5 April 2023:**|||||||
|Current assets/(liabilities)||||17,252|13,570|30,822|
|||||17,252|13,570|30,822|
## **17 Analysis of net assets between funds**
## **18 Related party transactions**
There were no disclosable related party transactions during the year (2023 - none).
- 12 -
**Charity registration number 1175729**
## **ASD HELPING HANDS**
**ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS**
**FOR THE YEAR ENDED 5 APRIL 2024**
## **ASD HELPING HANDS**
## **LEGAL AND ADMINISTRATIVE INFORMATION**
|**Trustees**|Mr Stephen Adcock|
|---|---|
||Mrs Amy Louise Culverhouse|
||Mr Adam Gaskin|
|**Charity number**|1175729|
|**Principal address**|Room 219|
||Breckland Business Centre|
||St Withburga's Lane|
||Dereham|
||Norfolk|
||England|
||NR19 1FD|
|**Independent examiner**|Sotos Christophi FCCA|
||Aston Shaw Limited|
||Chartered Certified Accountants|
||The Union Building, 51-59 Rose Lane|
||Norwich|
||Norfolk|
||England|
||NR1 1BY|
## **ASD HELPING HANDS**
## **CONTENTS**
||**Page**|
|---|---|
|Trustees' report|1|
|Independent examiner's report|2|
|Statement of financial activities|3|
|Balance sheet|4|
|Notes to the financial statements|5 - 12|
ASD HELPING HANDS
TRUSTEES. REPORT
FOR THE YEAR ENDED 5 APRIL 2024
The trustees present Iheir annual repcrt and finanrAal statements year ended 5 11 2024
Th¢ financial stst¢m¢nls hav¢ b¢¢n pr¢pared in accordance kvith th2 arUntIng poliGie5 xt out in note 1 to the
finanGl 5talEments cotnpl¥ wilh ilie Ghsrily'ti wvvnir.9 doGutnenl. iFE Charitie5 Ad 2011 and-Ar£ounting and
RepoTiing by Ch?rttse3. Sialement of Re¢)M Pracbce apptab lo Chane5 tKep3ring their aOntS in
atcordance with the Finar.cial Rèwting Stsndard applicabye in Ihe UK and Rewblic of Ireland IFRS 1021"
leffeclive l January 2019).
The twstees have p8id due gard lo guidance issueii by trie Chartty Commlon in decKliThJ what acti¥rities the
charity th0k1 Lttertake.
Structure* govemance and managemènl
Governlng document
The tharity is contmlled by its govoming dc*xtmenL 3 deed of trust and c¢$tiltes an unincorporated ¢harTty.
The trustees who served durt*)g the year an# up to the date of abJre of the finClaI statements were..
Mr Stephen Adcod(
Mrs Amy Louise CUrhoUse
MrAd2m Gaskin
The Iru51ees' repor.Tr was appTo¥e¢ by the 8o6rd (l Tru5Eees.
Mr Stephen Adcock
Twstee
Date".
ASD HELPING HANDS
INDEPENDENT EXAMINER'S REPORT
TO THE TRUSTEES OF ASD HELPING HANDS
I report to the trustees on my examination ol the financial statements of ASD Hdping Hands lthe charity) for the
year ended 5 April 2024.
Responsibilities and basis of report
As the trustees ol the chanty you are responsible lor the preparab'on ol the finanrial statements in accordance with
the requirement5 of the charib.es Act 2011 Ilhe 2011 Act).
I report in respect ol my examination ol the charity's fina[la1 staternents (xrried out under section 145 Of the 2011
Act. In carying out my examination I have followed all the appli(xble Directions given by thè Charity Commission
under section 14515llbl of the 2011 Acl.
Independent examiner's statement
Your attention Is drawn lo the lacl thal the charity has prepared financial staternents in a(xordancÈ with Accounting
and Repc>rting by Charities preparing their accounts tn accordance with the Financial Reportir¥J Standard applicable
in the UK and Republic tsf Ireland IFRS 1021 in preference lo the AccounbThJ and Reporting by Charities.. Stalement
of Recommended Practice issued on l April 2005 which is referred lo in ihe extant regulations but has now be6n
wilhdrawn.
l understand that this has been done in order lor finanual statements io provide a true and fair view in accordan
with Generalty Accepted Accounting Practi effective for reporting periods beginning on or after 1 January 2015.
I have completed my examination. I confirrn that no matters have come to my attention in connection with the
examination giving me cause to believe that in any material speCt..
accounting records were not kept in respect ol the charity as requi by secbon 130 of the 2011 Act.. or
the financial statements do not accord those records.. or
the finanaal statements do nol cOmY the applicable requirernents conceming the fomi and content of
accounts set out in the Charities IAccounts and Reports) Regulations 2008 other than any requirèment that the
accounts give a true and fair wew which is not a matter considered as part of an independent examination.
I have no concerns and have come across no other matters tn connection wth the examination lo which attention
shauld be drawn in this report in or¢Jer to enable a proper understsnding of the financial sialemenis to be leached.
Sotos Christophi FCCA
Aston Shaw Limited
Chartered Certffied Accountants
The Union Building, 51-59 Rose Lane
Norwch
Ncrfolk
NR1 18Y
England
Dated..
7/0i/oois
## **ASD HELPING HANDS**
## **STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT**
## _**FOR THE YEAR ENDED 5 APRIL 2024**_
|**Unrestricted**
**Restricted**
**funds**
**funds**
**2024**
**2024**
**Notes**
**£**
**£**
**Income and endowments from:**
Donations and legacies
**3**
109,632
2,000
Charitable activities
**4**
1,049
-
Other income
**5**
16,253
-
**Total income**
126,934
2,000
**Expenditure on:**
Raising funds
**6**
6,223
3,304
Charitable activities
**7**
109,657
2,000
**Total expenditure**
115,880
5,304
**Net income/(expenditure)**
11,054
(3,304)
Transfers between
funds
10,266
(10,266)
**Net movement in**
**funds**
21,320
(13,570)
**Reconciliation of funds:**
Fund balances at 6 April 2023
17,252
13,570
**Fund balances at 5 April 2024**
38,572
-|**Total**
**Unrestricted**
**Restricted**
**funds**
**funds**
**2024**
**2023**
**2023**
**£**
**£**
**£**
111,632
99,932
13,570
1,049
630
-
16,253
-
-
128,934
100,562
13,570
9,527
13,018
-
111,657
75,301
-
121,184
88,319
-
7,750
12,243
13,570
-
-
-
7,750
12,243
13,570
30,822
5,009
-
38,572
17,252
13,570|**Total**
**2023**
**£**
113,502
630
-|
|---|---|---|
|||114,132|
|||13,018
75,301|
|||88,319|
|||25,813
-|
|||25,813
5,009|
|||30,822|
The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.
- 3 -
ASD HELPING HANDS
BALANCE SHEEr
AS AT 5 APRIL 2024
2024
2023
Notts
Flxed assets
Tangle assets
11
630
Current assets
Debtor3
Cash ai bank and n hand
12
4.5
2.709
31.236
42.636
33.945
Creditors: amounts fxllhg duè wtthln
one year
13
14.6941
13,1231
Net current assets
37.942
30.822
Tota as5e15 less CUFTent Ilabllltiès
38.572
30.822
Net 8S5ets excludlng penslon Ilablllty
38.572
30.822
The lunds ol the ¢harity
Restricied Income 'ThIs
Unrestricted fund5
15
13.570
17,252
38.572
38.572
30.822
-3/1 /a5
The financial st3ternents were approv•d by lh• Injsteos on.........................
Mr Slephen Adcock
Trus188
## **ASD HELPING HANDS**
## **NOTES TO THE FINANCIAL STATEMENTS** _**FOR THE YEAR ENDED 5 APRIL 2024**_
## **1 Accounting policies**
## **Charity information**
ASD Helping Hands is an unincorporated charity.
## **1.1 Accounting convention**
The financial statements have been prepared in accordance with the charity's [governing document], the Charities Act 2011, FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the Charities SORP "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 (FRS 102)" (effective 1 January 2019). The charity is a Public Benefit Entity as defined by FRS 102.
The charity has taken advantage of the provisions in the SORP for charities not to prepare a Statement of Cash Flows.
The financial statements have departed from the Charities (Accounts and Reports) Regulations 2008 only to the extent required to provide a true and fair view. This departure has involved following the Statement of Recommended Practice for charities applying FRS 102 rather than the version of the Statement of Recommended Practice which is referred to in the Regulations but which has since been withdrawn.
The financial statements are prepared in sterling, which is the functional currency of the charity. Monetary amounts in these financial statements are rounded to the nearest £.
The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.
## **1.2 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.
## **1.3 Charitable funds**
Unrestricted funds are available for use at the discretion of the trustees in furtherance of their charitable objectives.
Restricted funds are subject to specific conditions by donors or grantors as to how they may be used. The purposes and uses of the restricted funds are set out in the notes to the financial statements.
Endowment funds are subject to specific conditions by donors that the capital must be maintained by the charity.
## **1.4 Income**
Income is recognised when the charity is legally entitled to it after any performance conditions have been met, the amounts can be measured reliably, and it is probable that income will be received.
Cash donations are recognised on receipt. Other donations are recognised once the charity has been notified of the donation, unless performance conditions require deferral of the amount. Income tax recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation.
Legacies are recognised on receipt or otherwise if the charity has been notified of an impending distribution, the amount is known, and receipt is expected. If the amount is not known, the legacy is treated as a contingent asset.
- 5 -
## **ASD HELPING HANDS**
## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)** _**FOR THE YEAR ENDED 5 APRIL 2024**_
## **1 Accounting policies**
**(Continued)**
## **1.5 Expenditure**
Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit to a third party, it is probable that a transfer of economic benefits will be required in settlement, and the amount of the obligation can be measured reliably.
Expenditure is classified by activity. The costs of each activity are made up of the total of direct costs and shared costs, including support costs involved in undertaking each activity. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs which contribute to more than one activity and support costs which are not attributable to a single activity are apportioned between those activities on a basis consistent with the use of resources. Central staff costs are allocated on the basis of time spent, and depreciation charges are allocated on the portion of the asset’s use.
## **1.6 Tangible fixed assets**
Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.
Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:
Fixtures and fittings 25% Cost Computers 25% Cost
The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is recognised in the statement of financial activities.
## **1.7 Impairment of fixed assets**
At each reporting end date, the charity reviews the carrying amounts of its tangible 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).
## **1.8 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.
## **1.9 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.
## **1.10 Retirement benefits**
Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.
- 6 -
## **ASD HELPING HANDS**
## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)** _**FOR THE YEAR ENDED 5 APRIL 2024**_
## **2 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.
## **3 Income from donations and legacies**
|**Unrestricted**
**Restricted**
**funds**
**funds**
**2024**
**2024**
**£**
**£**
Gifts
2,086
-
Donations
9,247
-
Grants
98,299
2,000
Subscriptions
-
-
109,632
2,000|**Total**
**Unrestricted**
**Restricted**
**funds**
**funds**
**2024**
**2023**
**2023**
**£**
**£**
**£**
2,086
7,357
-
9,247
395
-
100,299
88,104
13,570
-
4,076
-
111,632
99,932
13,570|**Total**
**2023**
**£**
7,357
395
101,674
4,076|
|---|---|---|
|||113,502|
## **4 Income from charitable activities**
||**Unrestricted**|**Unrestricted**|
|---|---|---|
||**funds**|**funds**|
||**2024**|**2023**|
||**£**|**£**|
|Fundraising Events|1,049|630|
## **5 Other income**
||**Unrestricted**|**Unrestricted**|
|---|---|---|
||**funds**|**funds**|
||**2024**|**2023**|
||**£**|**£**|
|Other income|3,940|-|
|Michael Molden Care Fees|12,313|-|
||16,253|-|
- 7 -
## **ASD HELPING HANDS**
## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)** _**FOR THE YEAR ENDED 5 APRIL 2024**_
## **6 Expenditure on raising funds**
||**Unrestricted**|**Restricted**|**Total**|**Unrestricted**|**Restricted**|**Total**|
|---|---|---|---|---|---|---|
||**funds**|**funds**||**funds**|**funds**||
||**2024**|**2024**|**2024**|**2023**|**2023**|**2023**|
||**£**|**£**|**£**|**£**|**£**|**£**|
|**Fundraising**|**and publicity**||||||
|Events|6,223|3,304|9,527|13,018|-|13,018|
## **7 Expenditure on charitable activities**
|**Direct costs**
Staff costs
Depreciation and impairment
Rent
Trustee expenses
Insurance
Motor and travel
Telephone
Postage and stationery
Staff training and welfare
Sundries
Computer expenses
Accountancy
Bank charges
Legal and professional fees
Rates, light and heating
Michael Molden expenses
**Analysis by fund**
Unrestricted funds
Restricted funds|**2024**
**£**
74,456
100
16,059
3,296
766
4,713
2,183
1,148
1,204
131
4,471
1,713
67
642
678
30
111,657
109,657
2,000
111,657|**2023**
**£**
42,428
-
15,143
4,521
1,010
3,353
1,801
1,623
487
395
3,866
549
125
-
-
-|
|---|---|---|
|||75,301|
|||75,301
-|
|||75,301|
## **8 Trustees**
None of the trustees (or any persons connected with them) received any remuneration or benefits from the charity during the year.
- 8 -
## **ASD HELPING HANDS**
## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)** _**FOR THE YEAR ENDED 5 APRIL 2024**_
## **9 Employees**
The average monthly number of employees during the year was:
||**2024**|**2023**|
|---|---|---|
||**Number**|**Number**|
||3|1|
|**Employment costs**|**2024**|**2023**|
||**£**|**£**|
|Wages and salaries|72,419|40,111|
|Other pension costs|2,037|2,317|
||74,456|42,428|
There were no employees whose annual remuneration was more than £60,000.
## **Remuneration of key management personnel**
The remuneration of key management personnel was as follows:
## **10 Taxation**
The charity is exempt from taxation on its activities because all its income is applied for charitable purposes.
## **11 Tangible fixed assets**
|**11**
**Tangible fixed assets**||
|---|---|
|**Fixtures and**
**fittings**
**Computers**
**£**
**£**
**Cost**
Additions
415
315
At 5 April 2024
415
315
**Depreciation and impairment**
Depreciation charged in the year
39
61
At 5 April 2024
39
61
**Carrying amount**
At 5 April 2024
376
254
**12**
**Debtors**
**2024**
**Amounts falling due within one year:**
**£**
Trade debtors
4,645|**Total**
**£**
730|
||730|
||100|
||100|
||630|
||**2023**
**£**
2,709|
- 9 -
## **ASD HELPING HANDS**
## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)**
## _**FOR THE YEAR ENDED 5 APRIL 2024**_
|**13**
**Creditors: amounts falling due within one year**
Trade creditors
Accruals and deferred income
**14**
**Retirement benefit schemes**
**Defined contribution schemes**
Charge to profit or loss in respect of defined contribution schemes|**2024**
**£**
3,557
1,137
4,694
**2024**
**£**
2,037|**2023**
**£**
2,616
507|
|---|---|---|
|||3,123|
|||**2023**
**£**
2,317|
The charity operates a defined contribution pension scheme for all qualifying employees. The assets of the scheme are held separately from those of the charity in an independently administered fund.
- 10 -
## **ASD HELPING HANDS**
## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)** _**FOR THE YEAR ENDED 5 APRIL 2024**_
## **15 Restricted funds**
The restricted funds of the charity comprise the unexpended balances of donations and grants held on trust subject to specific conditions by donors as to how they may be used.
|**At**
People's Health Trust
Norfolk Community Foundation - Therapy and Counselling
National Lottery - Norfolk Lakes Residential Trip
Norfolk Community Foundation - Warmer Places Grant
**Previous year:**
**At**
People's Health Trust
Norfolk Community Foundation - Therapy and Counselling
National Lottery - Norfolk Lakes Residential Trip|**6 April**
**2023**
**Incoming**
**resources**
**Resources**
**expended**
**Transfers**
**At**
**£**
**£**
**£**
**£**
2,220
-
-
(2,220)
4,804
-
(3,304)
(1,500)
6,546
-
-
(6,546)
-
2,000
(2,000)
-
13,570
2,000
(5,304)
(10,266)
**6 April**
**2022**
**Incoming**
**resources**
**Resources**
**expended**
**Transfers**
**At**
**£**
**£**
**£**
**£**
-
2,220
-
-
-
4,804
-
-
-
6,546
-
-
-
13,570
-
-|**5 April**
**2024**
**£**
-
-
-
-
-
**5 April**
**2023**
**£**
2,220
4,804
6,546
13,570|
|---|---|---|
- 11 -
## **ASD HELPING HANDS**
## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)** _**FOR THE YEAR ENDED 5 APRIL 2024**_
## **16 Unrestricted funds**
The unrestricted funds of the charity comprise the unexpended balances of donations and grants which are not subject to specific conditions by donors and grantors as to how they may be used. These include designated funds which have been set aside out of unrestricted funds by the trustees for specific purposes.
||**At**|**6 April**|**Incoming**|**Resources**|**Transfers**|**At 5 April**|
|---|---|---|---|---|---|---|
|||**2023**|**resources**|**expended**||**2024**|
|||**£**|**£**|**£**|**£**|**£**|
|General funds||17,252|126,934|(115,880)|10,266|38,572|
|**Previous year:**|**At**|**6 April**|**Incoming**|**Resources**|**Transfers**|**At 5 April**|
|||**2022**|**resources**|**expended**||**2023**|
|||**£**|**£**|**£**|**£**|**£**|
|General funds||5,009|100,562|(88,319)|-|17,252|
|**Analysis of net assets between**|**funds**||||||
|||||**Unrestricted**|**Restricted**|**Total**|
|||||**funds**|**funds**||
|||||**2024**|**2024**|**2024**|
|||||**£**|**£**|**£**|
|**At 5 April 2024:**|||||||
|Tangible assets||||630|-|630|
|Current assets/(liabilities)||||37,942|-|37,942|
|||||38,572|-|38,572|
|||||**Unrestricted**|**Restricted**|**Total**|
|||||**funds**|**funds**||
|||||**2023**|**2023**|**2023**|
|||||**£**|**£**|**£**|
|**At 5 April 2023:**|||||||
|Current assets/(liabilities)||||17,252|13,570|30,822|
|||||17,252|13,570|30,822|
## **17 Analysis of net assets between funds**
## **18 Related party transactions**
There were no disclosable related party transactions during the year (2023 - none).
- 12 -