Docusign En¥ÈlopÈ ID." F56A199C-DC6C41C8-AB79-857F909170F9 REGISTERED COMPANY NUMBER: 08328194 IEnglantl and Wales) REGISTERED CHARITY NUMBER: 1183676 HILLINGDON AUTISTIC CARE & SUPPORT LIMITED IA COMPANY UMITED BY GUARA wfEEI REPORT OF THE TRUSTEES ANO UNAUDITED FINANCIAL STATEMENTS FOR THE PEFUOD 1 JANUARY 2020 TO 31 ft¢H 2021 Cox Costdlo & Home 28 Mwn Avert Moor P
DocuSign Envelope ID: F56A199C-DC6C-41C8-AB79-B57F909170F9
HILLINGDON AUTISTIC CARE & SUPPORT LIMITED
CONTENTS OF THE FINANCIAL STATEMENTS FOR THE PERIOD 1 JANUARY 2020 TO 31 MARCH 2021
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Page
Reference and Administrative Details
Report of the Trustees 2 to 5
Statement of Trustees' Responsibilities 6
Independent Examiner's Report 7
Statement of Financial Activities 8
Balance Sheet 9
Notes to the Financial Statements 10 to 17
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Docusign En¥ÈlopÈ ID." F56A199C-DC6C41C8-AB79-857F909170F9 HILLINGDON AUnSTIC CARE & SUPPORT LIMITED REFERENCE AND ADMINISTRATIVE DETAILS FOR THE PERIOD 1 JANUARY 2020 TO 31 MARCH 2021 TRUSTEES Mi J A Friel Barrister Ma N L Harvéy Retired Banker Mr R O Mullings Tèachèr Ms M M Netueton Solicltor Mrs O'H3lloran Surveyor Mi G J Reynolds Solicltor Mr N A Smlth 88nk Manager REGISTERED OFFICE Dudley Pla Off Lane Hayes Middle UB3 1PB REGISTERED COMPANY NUMBER 08328194 IEngland and W810s1 REGISTERED CHARITY NUMBER 1183576 INDEPENDEKf EXAMINER Cox Costello & Home Chartered Accountants and Tax Advisors 26 Mwn Avenue Moor Park HA6 2HJ BANKERS B8rd8ys B81* PIC 54 High Street Ruislip, MKldles8X HA4 7AT WEBsrrE M.haeS.0rg.k Page 1
Docusign En¥ÈlopÈ ID." F56A199C-DC6C41C8-AB79-857F909170F9
HILLINGDON AUTISTIC CARE & SUPPORT
LIMITED
REPORT OF THE TRUSTEES
FOR THE PERIOD I JANUARY 2Q20 TO 31 W4RCH 2021
Th8 trustee5 t•tho are also difoctors of th? chèrfjty for the purpose5 of the Compan5 A¢t 2006, present Ihttlr report vrtth the finandal
Statts of the charity fDr period 1 January 2020 to 31 March 2021. The Iruslees havo adoptad the provisions OF Accounting and
Rwrbng by chare5." Statement ol Rg¢ommended Pracbce applicablé to charities preparing thoir accounts in cordance with ttr
Fina14 RgpoTting Standard applicabb in Ihg UK and Republ OF Iraknrj IFRS 1021 leffeclive l January 2019).
OBJECTNES AND ACTIVITIES
OblecU¥e8 and aims
HACS is a local charity ba58d in the London 8or¢ugh of Hilllwon supportirKJ OUSt chlhJrBn, y¢xuYJ •. ajuhs aT thgir families.
Through the provision of high quality Children and YOUNJ People's seryice5, SkilL% Employrrnl acts"wknas, Famty Swwt, ToiniThJ.
Adult Support and Autism Awargngss tho alm ol thtr thty Is to minimise disability and max¥ni58 ability ol aultslK so that tsy
rn8y lead purposeful and fu11119 livÈs. Thg Charity 3lrive5 to ¥npro¥e qualty d life for autsit chlldren. adults and their tamthes through
eonlinuéd efA)rts lo raise awaFerws ol artism. campawJniNJ for appr{wte support ai bxol and naIn31 j9LS aThJ by promob.ng
inclusion in unwgtsal seThKes.
8tstsm•nt of Publ1¢ Bengfit
Ben8fi1 In anning our Foision Of servlw provideAI lo our nlE[S aThJ Ihe wilr community, thp ¢¢mpany Drethts IhprBin
Tru51eeg1 of HACS hava gwen knll cA)nsJèrdbon to the Charity Cornrnissions guidarKe on Pltblic Benefit as tsullined within Ch8ri1i¢s
Acl 2011 Isecbon 41 io ensure that tyjr aefjwties continu8 to fvlfill ¢)ur Obpcts a5 ouoined within Ihe Hillingdon Autistic Care and Supwt
Lknrted IHACS) AJlhs ol Ass(Miath dateij 9th ApDI 2019 IreLwstered by Cornpanv&5 N¢u$g 17105120191. Th8 Charity has complied with
legal requifements ol the Chariti&s Act aThJ kn accordan¢4 Mth Charities (Acwunts and R•portsl Regulakns 2008 we have c
, Docusign En¥ÈlopÈ ID". F56A199C-DC6C41C8-AB79-857F909170F9 HILLINGDON AUTISTIC CARE S SUPPORT LIMITED REPORT OF ThE TRUSTEES FOR THE PERIOD 1 JANUARY 2020 TO 31 MARCH 2021 ACHIEVEMENT AND PERFORMANCE Charitable actlvlttes Ouring this year, the Charity encounterad Its biggest thallenge Sin Incepti lh8 fa of tha Covi&19 pandernic. The Charity Commission reported that over 90Q/o of eharities expeiienced some negalivg impact from Covsd-lg, whether on Iheir 5ÉTViCè dèlivery, finanees. stsrf, or indeed on Staff morale, $VItIng from the months ttf frustrstlon and UnrtaInty. Whilst this was an inrxedibly turbulent penocl lor the Charity. wg were fortunate to end this financial year in a stab16 financial position thanks to our strong management and govemance. including a rigorous Finance Strategy, sound reserves polltty and robust risk management praUreS. The Trustees would Ilke to lake this opportunity to giv& heartfe thanks and adtnowledgrnenl to the Charlty's phenomenal team ol staff, for whom descbIng thelr job as a vor2tson is wholly UlerStated. Their posits've oulopk 5111entr during thls b.me has been unw3vering, déspltè personal and family thallenges, They are very speual indbVKlua15, Wha passion mdivation to change the lives of the pèDpla wè support underpins everything thoy do. Following govemmènt advi. we moved the majority ol our seNces lo mote delIry telephone or online atf0M)5, Qur immgdiato priority was to prowde support tts 8uusb"c adults who were isolated due lo shplding. ling aione or even livlng with families but without an extended social nebvork. Our work focused on failitaling regular social contact and engay?menL Th1"5 helped to redu loneliness and anxiety, in tum improving mood. We also introdud wrtual support groups for parenlslcarers who needed a sale Spa to klk and 8ccess advi. Calls to our lel¢phong helpline more than doubled duiing Ihe pandemic,. in response, wè répurpCéd unrestsicted funding and redeployed staff from oth¢r projerts to upscale the Family Support and Adult Support servi¢xs in responss to emèrging nèods. We more than doubled the staff wothlng on these Se1$, provKling immediate 8UPPOrt for individv3ls and f8mrfies in crisls. During the first lod<down. our Children and Young People's Servi were not peimbtted to OPEiate in person. We ran online activities a an altemative although we remgnize thai not all ol eur young pEople were able to a¢S these due lo their complex needs. Reopening of (he Saturday ¢lub and holid8y Playsehsmè wèrè of utmost priority and followng extensive planning and risk assessing to become CovKI-secure, we Suc5sfv1IY operated holiday Playschèmes In Summer and October providing much-needed re3pite opportunity for young people and their families during very difficult limes. From January 2021. Ihe young people's ntreS from which we delivet w r6d8signaied as lateral-flow testing centrss 1¢h created lurtherf¢Strictions and prevented us reopen1 se 15 year saw significant expansion of our Skills and Employmènt Sèmeé. Wè walccm6d thrne rw staff members lo the team,. Jessica BrodE, Hba Abdulahi and Niamh Steed. RewÈtiru three new job tssch8s enaNèd us to SUC$SlIY launch Project Search, a Supported Internship programme for younu people aged 17-24 years. We were also able to launch Hillingdon Htsrizons. a "10t prolect cotnmissionad by Aijult Social Care, lo provide supported work placements 8nd gmployment ski115 5e55ion$ to aduNs over 25 years with auttsm 8ndlor l&wnlng disabilities io partnership wilh HillinGdon Adult and Community Learnlng. In May 2020, we wothd with Hillingdon CCG to address thè warting list timès for Adult Autism diagnosis. Many adults had been waits.ng for up to three years for a disgnosi8 and weré in much néed of support. HACS dèvèlopèd a prè4i8gnoslic assessment pathway to address wgiling times, proding valuable Infomth"on to CNWL to SeIerSte the diognostic process and prompuy clear the ba109 of 46 adults awaiting a diagnosis and essential support. Our ol dédieated volunteers are cruaal to the sustaingbtlity and success of our organvzallon and we would Ilke lo extend our sincere th8nks to sll the volunteers who give something baL* to our local community by giiNng up their time lo support our wort. In January 2021. we were crilical in the set up Hillingdon Vacanation Hubs, sUppOn9 H4AII In their recruitment of volunteers as the hubs opened at very short notice. HACS vetted and recnjited 14 volunteers within the first week, who nidivtdually contributed behveen 6 and 18 Mours per week ovgr the wming rnonth5, to ensure Ihe mD51 vulnerable members af our cornrnunity weie vaconated. We were also fortunate to receive Ihe supp¢rt fr¢m Corporate Volunteer teams thls year induding VGC Group and Nation%2 Buildlng Society, who deliv1 iqrtual online Skills and Employment actiiitbes for ouryoung people. FINANCIAL REVIEW Financial revlew Despite the fvndraising challgngas 8ssouated with the pandemic, we were SU$11 with securing extemal funding from a rdnge of Sour$. We secured 8 numbgr of 8Xtem81 grants to th8 sum of over £350.000 approxmately £40.000 from Traising and sm811 trn5ts and over £70,000 in traded incorne. In parb'¢ularly wg have been vory SU9&(1 wilh se¢uring heatth funding frDm Hillingdon Clinical Commissioning Group for 2021-2022 following our succéssful parknèrship work and canvassing for support Over the last few yeats for health and wellbeing support for 8utisli¢ iasidents. The Board ol Trustets arè confident that th8 d)arity continues to show sustainab growth in line with ourCharitae ains and ObtiveS and th8 thall8ngiw nèeds ofth8 pèoplè wè supporL Page 3
Docusign En¥ÈlopÈ ID." F56A199C-DC6C41C8-AB79-857F909170F9 HILLINGDON AUTISTIC CARE & SUPPORT LITairrED REPORT OF THE TRUSTEES FOR THE PERIOD q JANUARY 2020 TO 31 MARCH 2021 FINANCIAL REVIEW Reserv9¥ pollcy The Gharbty commiss)n reqreS that Ihe trustse5 dèvélop and peiiodically revEw a wlicy on the finanelal reseryes or th8 Charity in line wrth thè Charity Commlssion guK1elines. This is to ensure ihe knnds held by the Chlty are in ling with curnt needs. bgaring in mlnd any risk5. which may bè Klefied. It alsc¢ aims 19 Qnsure thal the oxcEss fijnds are not being accumulated over and above th& needs of the Charity. Taking current rlsks and finanty4 commitrnents Inlo accwnt, thé Twslees of Hillingdon Autstic Care and Support have adr4)ted blo follomtig policy.. At tha year end the chaoty hokl8 total tunds of £50,283 12019.. £51821, comKprising £49,67812019.' £ 51821 general untricted funds and £60512019.. £01 veslricted funds. unsl¢ted reserves we Tequired to.. ProVJe a cash flow in the evènt of fate payrnenb ol graFts orexternal fuThl¢ng', Allow for unplanned expenditure., Provtde Upto six months,; salary c951s for paid staw and provide for leg81 costs In the event of1 thar5ty bèiNd subied to leg01 action. in partkcular arising trom employrnEnt matters,. and Meel current1Sabilities in re5FWt of Credito to the charity. The trustees believolhat a minxnum of £50,000 would bg prudgntto covertIe eventualttÈs. This will be revWed 8Very two years. Rosblcted R•$•rv•s The Trustees of Hiifingdon Autistlc Care and SupFXJrt Limited aim to ensure that r6Sttictad funds are used lor lh& purposes lor which they have been donated or provided by grant. Wherè balances appear in reslricted tunds this is due lo erther an underspend of re(%ipt of payments in advan¢a. All such funds must bè u5ad for the Purpose of Ihg particular restricted fund and cannot be considered to be part ol the g8nefal rèséNe. In Ihe event ol dosuTP of the organisation be¢8use of the loss ol core fvrKling, all re5tricJed funds remaining when cost ol closurè havè b6en mel will be r8tUFll8d tofhe funder, STRUCTURE, GOVERNANCE AND MANAGEMENT Governing document Hilliwdon Autistic Care & Support Limlted IHACSI {CpanY Nuner 083281941 is a Charitab company lirnrted by guarantee whh was incorporated by an original govBining document dated 12th DecBrnber 2012 as amend&d by Certiflcate of Intorpor8tion on change gf namE dated 5th January 2015., as amended by spe¢xal tesolution r6gistered at Cofflpani?s Hous8 on 03 October 2017", as amended by special resolution registered at Companies House on 20th Marth 2019,. as amendod by sp&oal resolution dated 5th April 2019", regISted by cOr)&nieS House on 17th May 2019 8nd rggistetEd as a tharity (number 118335761 on 24th May 2019. Appolntmantand Rotlrement of Dir8Ctor5 {Trn$teesl The dirgctors of the charitable company IChaDtyI are its trnstees for the purp0585 of charity law and throughout the report are Collectively referred lo as th8 trustees. The Directors arè Ch8rity Trustees as defined by section 177 01 the ChaFilies Acl 2011. Trustees have independent control over, and legal responsibility for, th8 charity's managemgnt and administration. We adopt the standard ternilate ol Artides ol The Chanb"És Commisgion which ouyifje thè minimum nurnbgr 91 0110, Annual Geneml Meeting requirements and prOdUre for appointing Dirèctors. At the first AGM all dlTedors will stand down and be availabk for re-election. At subsequent AGM5 one third of dire¢tots will rèslgn by rotation and be availab for reolection. All nèw directors a required bo kn nominated in writing by a membergiving al feast 14 days notice. There 15 a requironI of 3 directors wrth no maxknum numbar. We started the financial portod (1st Janvary 20201 with a board of 7 Trustees. Our bDard members are spècialists in the area5 of Finants, Law and EdatIOn, but most important5y the vasl majoAty have fwed •xp$ftènce of autism. The Trustees meet al least qLJartoily, but aLqo mor& fvequenuy for Sub Committee Megtings Ic ensuro compliance, quality Mnd sustainability of our wort(. The board increased frequency of meetings throughout locdown u5in9 Zuom technology, as a r&3k managèment produre in Ihe rapithy changing eontèxt olthg pandemic. John Fnel was re- appointed Chair on 18th January 2021. Vva ar& conl'nuing to transfer th? assets of Hillingdon Aut15tlc Caw & Support ICIM 10668591 to the sister corThpany and charty Hsllingdon Auttyc Care & Support Limited (Thè Transfer of assets was agreed by mernbers on 21$1 N0Mber 2012 and approv8d by Ch81ilies Commission 20191. Once th8 Itansfvr ol ass8ts from the former chty118$9Tr we 11 wind up thè original chty In Sccordance wtth OLJf 90MIng docJJment dated 3rd September 1997. Given the naturol cross-over ol activili8s between tho two charibe$, in pparing this iepor( tha Achievements and Perfotrnanctr Revie¥l' sutrsection h•$ begn duplicaied in the Trustee reports for both charities. Rlsk management The Trustees hava carr out a revigw ol Ihe major risks frd¢%d by thè Charity. Risk managemgnt 15 central to the 8bility of any charitable organi5ation, lo delIr tts objectives. It is also a statutory requiremgnl for trustèas to demonslrale how they are identifying 8JvJ managing risks being faced by their charity. The Risk Managemanl Plan wa5 suppbfflented with a Covi&19 BUSW$$ Continuity Plan. Approvèd by ord&r olthe board of trusleas on 3.1s.E Sc . and shJned on its behalf by". Page 4
Docusign En¥ÈlopÈ ID." F56A199C-DC6C41C8-AB79-857F909170F9 HILLINGDON AUTISTIC CARE & SUPPORT LIMffED REPORT OFTFIE TRUSTEES FOR THE PERIOD 1 JANUARY 2020 TO 31 MAFICH 2021 Mr j A Fri&l. Trustee P*5
Docusign En¥ÈlopÈ ID". F56A199C-DC6C41C8-AB79-857F909170F9 HILLINGDON AUTISTSC CARE & SUPPORT LIMITED STATEMENT OF TRUSTEES. RESPONSIBILITIES FOR THE PERIOD 1 JANUARY 2020 TO 31 MARCH 2021 -I'lic trLBtegs li¥ho 2r8 also the diie¢lurs of Hillingdon Aulistic Care & Support iimsted fDr the purposos of company lawl are reSPDnsibl TDI. PIEpaiing ille Réport of Ihe Tru5to8s aTKS the finonclal sldlerneDt8 in accordan with appSicablè law and United .gdoM Accountirig Slandtirds (Unitèd ngdoM Genordlly Apted A¢couTrlirsy Practi(sl InCIErng Financial R8POrttng Standard 102 'Tlk Financial 'epoitiny Standard appllcable in the UK and Repubtio of Ireland" Gompany 141W requires the tru5tetrs tts prepare finan¢ial slalements for each financial year Mthkh olve a trug and fair VIEW of the stats of difaiis ol th• ¢hariiable wmpany and ol the incoming resoyrces and application of rosou5, Inc]udin9 the income and gxpèndrtu¥e, of 'the chai'itable compairy forY)stperiod. In preparing Uioso fiiignrial statsments, the twskes are required to SBlect suitable accounllng polides and Ihgn apply Ih&m congist&ntty', obscjwe Ilie Inell)ods Encl prin¢iples in the Chartty SORP", tiitikpjudgenilnts and ssliinates that a reasonable and pwdenl,. prup(Ilè tho. finanfjial Statements on Ilie going wncein ba515 unless it is inappiopriatè to prosume that the charitab company will rAJiitinue in biiliiiess. llif> iruslee5 tre I'esponsibl8 for keeplng proper accounting recDlS wh5ch disclose witti reason£ble G¢curacy al any tirne the finaiEual pri&ition ol Ihp ch8rit8ble Gomp3ny and to enable them to &nsui"e that the finandal statements comply with tlio Companies Act 20D6. They tlso responsible lor safegLiaFding the assets of the charitablè CDmpany and herr2 for tthng Igasonable stèps for the prevention and dLtetstion ol fraud and ¢ther IegUlaritIeS. 'ThÉTr Itust&ès are responsibl& lor th& mgintenance and integrity of th& eorpoia¢e and finanoi?l informabon Included on fhe charitsbla vmpany's website. Legislation In the Unl1 goveming the prepafatlon and dissemination of finkncial statements rnay diffEr tr¢Jll) legislabon iii other jurisdi¢tS0ns. Pa6
, Docusign En¥ÈlopÈ ID". F56A199C-DC6C41C8-AB79-857F909170F9 INDEPENDENf EXAMINER'S REPORT TO THE TRUSTEES OF HILLINGDON AUTISTIC CARE & SUPPORT LIMITED 1nd•nd0nt èxamlnerfs rèport to the tfUSteè$ of Hlllrngdon Autlstlc Care & Support Llm5ted e CompanVI rewrt lo thé charity trustees on my examination ofthe accounls ofth8 Curpany Forthe period l January 2020 to 31 March 2021. Rosponslbillties and basls of roport As the ch8rity'5 trustees of the Company land 81s0 its diredor5 for Ihe putPts5es ol (x)mpany lawl you are sponSible for the preparation orthè accounts In accordance wth th¢ T¢quirem8nts of the Companies Act2006 2006 Act'i. Hamng satisfied myself that the attounts of tha Company a not required to be authted under Part 16 of the 2(tJ6 Act and are eligible for Independent ex8mination, I teport in respact of my examination ol your charivs acwunts ¥s TriEd out under sedon 145 01 the CharEties Act 2011 I'lhe 2011 Acll. In carrying out n)y exBmination I have followed the Di¢t1¢n$ given by Ihtr Charify Commission under 88ction 145151 Ibl ol the 2011 Act. Independentexamlnerfs stat8m8nt I have clxnp1ete my examination, I wnfirm that no mattws hav¥ eome lo my attention in wnnethon YAth the examination giving rne to believe.. accounting CordS were not kepl in respect of the Company ss rèqulrsd by sectlon 38fj of the 21 A¢ or the accounts do not accord with those record5; or the accounts do not comply wth Ihe acwuntsg requirements ol section 396 01 the 200e Act other than any qUIraMent that the accounts give a true and f8ir)rigwwhith 1$ not o matterconsidered as part of an independenteyarnination,. or the ateounls have not bsen prepared kn accoan with the methodg and principles of th$ St8lernent of Recommended Practice for 8cmunb.ng and repo9 by charitEs lapplicable lo charities preparing Iheir accounts in aOrdanGe Mth Financial RetK)rting St8ndar¢J appllcable in the UK and Republ of Ireland IFRS 10211. I have no COnrS and have come aciDS5 no Other matters in connection with the examinabon lo whith attentk)n should bè drawn in this report in order to enabEe a pr¢per undetstanding olthe accounts to be aChed. Docu$n•d by.. nLFCbp ln5b.iute ol Chartered Accountants in England and Wales Cox Costello & Home CMart8red Aetountgnts and Tax Advisor5 28 Main Avènué Moor Patk HA62HJ 31 January 2022 Page 7
Docusign En¥ÈlopÈ ID." F56A199C-DC6C41C8-AB79-857F909170F9 HILLINGDON AWISTIC CARE & SUPPORT LIMETED STATEMENT OF FINANCiAL AGTIVITIES FOR THE PERIOD I JANUARY 2020 TO 31 MARCH 2021 P•riod 1.1.20 Yéar Ended 31.12.19 Total funds 31.121 Total funds Unrestricted funds Restricted runds D6sYJnated Notes INCOME FROM Donaknor 94,872 94,872 100 harftable a¢tlvllles charitsb actiwtps Employablty Recreation Management Qnd administrati 1,651 400 42.758 17,578 7.600 2,051 111,295 25,25S 7,600 68.537 Total 98,523 76,214 68,336 241,073 100 EXPENDITURE ON Charftable a¢tivitit¥ Ernployability R6crèation Management and adminlslratK Adult Support 52 25 4428 74,006 9,630 38A06 1Y.578 7,600 4,147 112,464 27,233 52,128 4,147 Total 44.606 83,636 67,731 195,972 NET INCOMEIIEXPENDITURE} 51918 17A221 606 45,101 100 Trnnsfers between fund$ 14 ITN221 7,422 Not niDvemfrnt in funds 44A96 605 45.101 1DO RECONCILIATION OF FUNDS Totsl lunds broughtforward 5,182 5,IB2 5,032 TOTAL FUNDS CARRIED FORWARD 49.678 605 60,283 5,182 The notes fo part financial 5tatemon(s Paje 8
. Docusign En¥ÈlopÈ ID". F56A199C-DC6C41C8-AB79-857F909170F9 HILLINGDON AUTISTIC CARE & SUPPORT LIMITED BALANCE SHEET 31 MARCH 2021 31.3.21 31.12.19 Notes CURRENT ASSETS C85h atbank 67,938 5,182 CREDITORS Amounts falling due withln one year 12,5431 NET CURRENT ASSETS 6S,396 5,182 TOTAL ASSETS LESS CURRENT LIABIUTIES 66,395 5,182 CREDITORS Amounts falling duè aftermore than one year 12 115,1121 NET ASSETS ,283 5.182 FUNOS Unrestricted fvnds Restficted funds 14 49,678 605 5.182 TOTAL FUNDS 50.283 S,182 The ch8rttskle company Is entiued to exemption from audSt under Seclion 477 01 the Companies Ad 2006 for the Feriod ended 31 March 2021. The memb0 hgve not requlred the company to obtain an audit of its finanda5 statements for the period ended 31 Marr* 2021 in aceordawA Section 478 01 the Companies Act 2006. The trustees aca(nowJedge their re8PCK1$1bilities f¢r lal suring that the charitab12 rAxnp8ny keèps aUnting rèeords that cOmY wth S&d(ons 386 and 387 of the Companies Act 2006 and Fxeparing financtal Slalemonls which givo a true and fair of the stste of affairs of Ihe tharitable company as al the en.d of each financial year and of its surplus or deficit for eath financi81 ygar in accordance with the requirements ol Sedions 394 at 395 and which othgrwise ¢wnply with th? roquirements of the Companw Act 20Cfj relgting to financial statetnents, so far as applicablè to the ch8ritabte company. Ibl Th988 fin8ncial statements havé pr8psrèd in accort$8nc8 Wrth thè provi510115 applicabl8 to tharitab cornp8nie$ subject to Ihe 8m811 C(XnP8llE5 regitne. Thg finan¢io1 $tat6m¢nts were approved by tho Board ol Trustoas and authori$ lor lssug on £1gned on its bèhsll by= gj.5.'È Jcxo 2olland wero Mr N A Smith- Tru51ee The notes form part oflhe8e finsncyal Statements Page g
Docusign En¥ÈlopÈ ID." F56A199C-DC6C41C8-AB79-857F909170F9 HILLINGDON AUTISTIC CARE & SUPPORT LIIIIITED NOTES TO THE FINANGIALSTATEMENTS FOR THE PERIQD 1 JANUARY 2020 TO 31 WIARCH 2021 ACCOUNTING POUCIES Basls of preparfng the financial ststements ThE finanaal statements of Ihè charitable company, which i¥ 8 public benefft entty Linder FRS 102, have been propated in 8ccOrdan with the Charities SORP IFRS 1021 'A¢ting and Reporting by Charities.. Sialement ol RMrnended Pr8d Applicable to charities preparing Iheir accounts in acccYdan¢e wth fh$ Finandal Reporting Slandard applicabEe in the UK and Republic ol Irgland IFRS 1021 leffects.ve 1 January 20191., Financial Reporting Standard 102 'The Financial Reporting Stsndard applicable in the UK and RepU[C of Ireland and thg Companias Act 2006. The financial slal¢rn¢nls have bgen preparèd uThJer thè historic81 etsst convèntion. Golng Concern The IrLslèas havè considered the pot8nlial irnp$cl ol tt)e coronawru5. and the various m8asures taken to contain it, on the operations tsf the charity in Ihe near future. Th8 charity ha5 Used government support such as tha Coronavirus Job Retention Scheme. Th8 chariiy has a low Ve1 of committed tosts gnd 8 significant level tsl cash and resetves. In addition, whib the charity has experi?nced som8 r6dLrDft to income levels. Ihe twstees èxpèct a majority ol the grant funding charity obtalns each year from Othgr b¢digs will continue to be availablè. As a tesult tha trust6es believe that the charity will bE ab to continue its activit5 and mtèt its liabilities as they fall due for 8 I0 of al £s1 twelve months trom the dale ol approvol of the fi'nancial siatemenls and thèrsforè hav6 prepared the financial slat8mgnts on a going cOnM basis. Critlcal accoundng Judgements and key Sourc88 of eSrnatiOn uncertalnty The prepatation of thè financial statements requires thg Truste to rnake judgements, estimates and assumpknow that affe¢l the amcunts reported for assets and li8bililiès as at the balance sheet dats and the amounts raported lor inwme and expenditure duiin9 Ihg riod. How8ver. thè naturè oteslirnation means tlk31 aclual outcome8 could differfrom those estimates. The prinThpal accounting polieS adopted, jurJJements and key $our¢as of eslknatkjn unrtaInty in the pr6parats.on Df the financial staternents org as fol Income All incom& is togniSed once tha Charity has entitlem8nt to thè Income, it is probable thatthe incomo will be received and the amount ol incom8 re1vable (%n be measufed reliably. Govemmènt grants are recogni5ed on a i$1vab basi5. The balan of in¢ome rèeeived for spec4fK purp05e3 not exppnded ijuring Ihe pericd is shown in tho rolovantfunds on the balance sheeL Expendlture Expenditure Is renised cmrE Iher8 is a I1 or constructive obligation to Ir&nsfer economic benefit to a third party. It is probabty that a transfer of 8conorniG bèngfrts will be reqi#red in sgWemenl and fhe arnount of Uie obliga*on ean bè measured reliabty. Costs are dire¢tly allocaled against Charitab activity to whith it reLgtès. All Ye50urcès •yThYibJre are indusN8 of Irre¢ov8TJbb VAT. Taxation The Twst is inslitution withln the meaning of the Charitlgs Act 2011 and as such Is a Trusl wthin thè meaning ol Section 5D6111 ol the Taxgs Act 1988. Accordingly, the Trust is potentially gxgtnpl from taxation In respect of income or eapital galns wilhin categories covered by SedtDn 505 of the Taxes A¢t 1988 or Section 256 of th6 Taxation of Charggablo Gain5 Act 1992 to the extent that such incom? or 9ains are appl£d exdLL8Nely to charitable purpos8s. Thè Trust reiVeS no &Tnilar eMptIon in spect ofvalue Added Tax. The Trust is an inslilulson which i% 8stablLshed lor chantsbb pvrposgs within kne meaning of the Chariti83 Act 2011 and as such i% a Trust wilhin Ihg Meaning of Para 1 01 Schedub 6 to the Fin8n¢è Act 2010. Accordingly. thg Trust is potèntially exempt from Èxation in respect ol Incon or pItal gains 1Ved within categDries cevèrÉd by Sech'ons 4788 01 tho Cotporation Tax Act 2010 Ifomerly enacted in Se¢tion 505 of the Income and Corporation Taxès Act 19881 or SaGtion 256 of th6 TatIon ol Chargeable Gains A¢t 1992 to the èxtent that such incLNne or gains are appli8d to exclusively char5table purpos+$. The Trust rerIeS no similar exemption reSet of Valu6 Added Tax. For this teason (h6 Tiusl is generally unablè to recover Input VAT 11 suffers on goods and sorvices purchased. The Trust is registered for VAT, a5 the Trustees have taken prolessionsl advice asKI CtsnSerthat rtain of th9 Tru5f5 soui£es of incorne are within the auspiw ¢f VAT. Fund accountlng Unrestricted fundB Can be used in ?CCD[dan with the charitable objectives at tha discrètion ol U)e Trustees. Designated funds comprise unrestricted fijnds that have been set asKle by the Trustee5 for parbcular pOSes. The a1 use o1¢gch designaied fvnd is setoul in the not88 to thè financial statements. Pag8 10 continued...
Docusign En¥ÈlopÈ ID." F56A199C-DC6C41C8-AB79-857F909170F9 HILLINGDON AUTISTIC CARE & SUPPORT LIMITED NOTES TO THE FINANCtAL STATEMENTS. contlnued FOR THE PERIOD 1 JANUARY 2020 TO 31 MARCH 2021 ACCOUNTING POUCIES- eonltnu¢d Fund accounting Restn'cled funds can only b6 usèd for p8cular resmcted purposes h1n the obleds of the TrusL Restiiccfj15 arisè wrn swfied by the donor orwhen funds ale 18ised fDr patticular restricted purposes, Transfers are made from unr¥stri¢t•d to r¢$lri¢ted funds lo ¢ovor any overspends on stCted prlects dull the year whe cosl will not be mèl by thè fundèr. Transfèrs bèbN8en rèstrictad fun¢Js and from restricted to restrICted funds are made with the pennission of the tunder. Further explanation of tho nature and puw5e al each fvnd 15 induded in Ihe notes to the finandal slatements. Flnanclal Instrument5 Financial assets linduding cash and deblor51 and firsancial liabilities are recronisgd when the Tvust bBcomes o party to the contra¢iual provisions of the inslrument. Additionally, all fin3ncial assets and li8bilitie5 are dos8ifie<l 8c¢or¢lng to the substan ol th& contractual arrangements entèred into. Financial ass8ts 8nd liabilitie5 are inibally rneasured at transaction WI linduding transaebon costsl and are subsequenuy reme8SUted where applicable at amortised cosL Fin8n¢i gssets include cash, trade debtors and otherdebtors. Financial liatmlitiès Indude tradè craditL¥S, Other ctsdilors and accwal P8n51on eogts and other pOsttIMMent beneflts The ch8rita)le company 0rateS a deffned conlllbution pension scheme. Contributions payable to the thsdtobk companws pension stheme are chaiged to the Stafrent of Financial ActivibES in the pefiod to which they relate. From 1 Aprfl 2015. undar Ihe Pensions Act 2008, the charity must put rtin staff into a penSn scheme ancl ntribUte towards it. Thi5 is called automab"e 6nrolment. To comply with automatic enrolment laws, tha charity signed a paiticipalion agreement with a pensK)n prtsiider by which staff become members of an independently adminlstered pension plan. The charity and staff rnake contnbutios as speafied in the plan. In the alorementiuned scheme, staff contract IJICtIY with the pension mpartYj and assets ol those schemes are held separgtely from those of Éhe charity. The charity acts as agent in collecting and paying over slafff penstDn contributions. Ono8 Ihe cL)ntllbutions have been paid, the char¢ty as employer has no futher obligations. The charity conlribuQons are (*arged to Ihe Statement of Finanaal A¢iiwtiès in Ihe period 10 hthi¢h rew. Al thg repothng dat&, outstsndingllsurplusl conlribulions amounted to £102212020." £nill. DONATIONS Perlod 1.1.20 to 31.3.21 Totsl funds Year Ended 31.12.19 Total funds Unrestricted funds R8skncied funds Donabony 94,872 94,112 100 Page 11 continued,..
Docusign En¥ÈlopÈ ID." F56A199C-DC6C41C8-AB79-857F909170F9 HILLINGDON AUTISTIC CARE & SUPPORT LIMITED NOTES TO THE FINANCIAL STATEMENTS- eontlnued FOR THE PERIOD 1 JANUARY 2020 TO 31 MARCH 2021 INCOME FROM CHARITABLE ACTIVITIES Perfod 1.1.20 to 31.3.21 Y6ar Ended 31.12.19 Activty Chari¢2bl8 acti10$ Employabilty EmplDyability Employabilty Empltyabilty Empltysbilty Employatilty Grants HCT Empbyability LCF Aciiv6 Communities Segro Ernployabilty Desonaled HCT Young LearrLers Brookfield LBH BBC Childmn in Need Ernploytnen Orchard Hill cdlege LHC Localty Family Servi Sisters olthe Holy Cross BBC Children in Need Youth Three Guineas Trust LBH Hillingdon 1051 4,650 5,000 5,000 5,698 6,493 10.089 Employslx'lity Empltysb%lity Employzbility Recteatitsn Recre8tion Recreation Recreation ManagemenE and administration 7,379 62,842 4,147 7,677 11,913 3,206 2,459 7,600 146.201 Granls receNed. included in the above. afft as foll¢ws: Perfod 1.1.20 Year Ended 31,12,19 31J.21 N@hbOur1Y grant CJRS grant 41KI 1.651 051 CHARITABLE ACMVITIES COSTS Direct Costs1596 note 51 Support costs (see note 61 Totals EmplDyabilty Recoatio Snaggmenl at¥J gJministrat¥)n Adult Support 112,464 27,233 49,950 4,147 112,4G4 27,233 52,128 4,147 1178 193.794 2,178 q95,972 Page 12 continued...
Docusign En¥ÈlopÈ ID." F56A199C-DC6C41C8-AB79-857F909170F9 HILLINGDON AUTISTIC CARE & SUPPORT LIMITED NOTES TO THE FINANCIAL STATEMENTS- ¢ontlnusd FOR TFIE PERIOD 1 JANUARY 2020 TO 31 MARCH 2021 DIRECT COSTS OF CHARITABLE ACTSVITIES Perfod 1.1.20 YearEnded 31.12.19 31.3.21 stsff costs Travelling He8Hh car6 193,717 50 193,794 SUPPORT COSTS Goveman costs Management Totals Management adminislration 378 1.800 2.178 &xna of the char¢Ws overheads are induded in project cost expenditure yvhora 61em6nts have been funded by sponsots and grdnt5 as part ol ihe project. SLVPOrt $1$, In¢lud¢d In the above. a as follows-. Management Pèrfod 1.1.20 Year Ended 31.12.19 31.3.21 M8nagernent Total actiirities adrninistratlon Ptofessional fees 378 Govamance costs Perf¢)d 1.1.20 to 31.3.21 Managèment 8nd admtnistration Year Ended 31.12.19 Totsl aclivthes Auditors, remuneration 1,BOO AUDtTORS' REMUNERATION Pèrfod 1.1.20 Yoar Ended 31.12.19 31.3.21 F86s psyabla to the charitys auditors lor the audit of the charitys financial statements Pag6 13 ntinued...
Docusign En¥ÈlopÈ ID." F56A199C-DC6C41C8-AB79-857F909170F9 HILLINGDON AiJTISTJC CARE & SUPPORT LIMITED NOTES TO THE FINANGIAL STATEMENTS- contlnued FOR THE PERIOD 1 JAhtUARY 2020 TO 31 MARCH 2021 TRUSTEES. REMUNERATION AND BENEFITS There were no trusteès. r8munèration or other ben8rrts for the period ended 31 March 2021 nor lor the year ended 31 DMbar2019. Trustees. èxpfrnses Thgr6 were no trustees, expenses paid forthe p6ricéJ andad 31 March 2021 nor lor th? year8nded 31 Dember 2019. Twstees, expenses consists of cost 1[nburSetnentdUftn9 year Enil120q9- nil). STAFF COSTS Th8 average rn(MINy number ofempbyees during the pericKJ was as foll¢)ws'. Poriod 1.1.20 Year Ended 31.12.19 31.3.21 Act in fijrtharancè ol tharivs obje Management and administration The number ofemployees whose ernpltsye& benefits 1cILK11ng empbyerFensicm cgstsl ex(X8d8d £60,OQW)was.' Period 1.1.20 Yaar Ended 31.12.19 31.3.21 £60.001- £70,000 The key management tsf th• eharity the Operabons thrector. Th& tslal benefits of the key mana9emoni of thè charfty were £60,1S112019'. £nill. 10. COMPARATIVES FOR THE STAYEMENT OF FINANCIALACTtvinES Unrestrictsd funds Restfjc nds Total funds D6swJnated INCOME FROM Donabons 100 10D NET INCOME 100 100 RECONCILIAMON OF FUNDS Total funds broughtfoA¥ard 5.082 5,082 TOTAL FUNDS CARRIED FORWARD 5,182 5.182 Pagè 14 conts"nued...
, Docusign En¥ÈlopÈ ID". F56A199C-DC6C41C8-AB79-857F909170F9 HILLINGDON AUTISTIC CARE & SUPPORT LIMITED NOTES TO THE FINANCIAL STATEMENTS- continued FOR THE PERIOD 1 JANUARY 2020 TO 31 MARCH 2021 11. CREDITORS: AMOUNTS FALUNG DUE WTHIN ONE YEAR 31.3.21 31.12.19 Wages control Pension control Accruals deferred income 12791 1,022 1,800 12. CREDrroRS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR 3q.3.21 31.12.19 HACS 15.112 13. ANALYSIS OF NET ASSETS BETWEEN FUNDS 31.3.21 Total 31.12.19 Total fiJrtd$ Unrestii¢ted fvnds Restrfcted funds D¢stqnale(J Current 055¢ts Current liabilities Long t8rm liabrfitias 3S.8S6 28,934 15,1121 1,195 11,1951 30.887 130,2821 67.938 121431 IIS,1121 5.182 49,678 605 SO.283 5,182 14. MOVEMEwf IN FUNDS Net movement in *Jnds Transfers beknn funds At 31.3.21 At1.1.20 Unreslrlcted funds General fund Family Sep¢ices Employabilty De5ignalod 5,182 S1.918 1,195 18,6171 (78221 11,1951 8.617 49.678 5,182 44898 49.678 Rpstricted funds NevJhbourly grant 8rookfield LBH 400 205 205 605 TOTAL FUNDS 5,182 4S.101 50.283 P89e 15 continued...
Docusign En¥ÈlopÈ ID." F56A199C-DC6C41C8-AB79-857F909170F9 HILLINGDON Aumsnc CARE & SUPPORT LIMITED NOTE8 TO THE FINANCIAL STATEMENTS- oonllnued FOR THE PERIOD 1 JANUARY 2020 TO 31 MARCH 2021 MOVEMENT IN FIJNDS- eontlnued Net movement In funds. Indled in thè abova ar8 as fOll¥s.. Incomlng resou$ Resourcgs gxpendod Movemenl funds Unr85tr1cted funds General furvj Fatnily Services Employabllity Designated 98.523 7,877 68,537 144605 16.4821 177,1541 1.918 1.195 18.617) 172.737 1128,241 44N96 Rostrlctsd funds Neighbourly grant HCT Employa)ility LCF Active Conwnunilies SEGRO Brookfield LBH Sisters of the Holy Cr05S 8BC Children in Need Youlh BBC Children in Néèd Employmetit Threa Guin¢8s Trust LH¢ Localty LBH Core Grant 400 11.143 5,000 5,000 10.089 11,913 3,206 7,379 2,459 4,147 7,600 400 111,1431 15,DOQI 15,OlY)I 19,8B41 111,9131 13,2061 17,3791 12.4591 14,1471 17.6001 205 68,336 167,7311 605 TOTAL FUNDS 241,073 1195,9721 45,101 Comparatfves for mov9ment In fund Nel movement in lunds Al 31.12.19 Al 1.1.19 Ut7re8trfcled fund¥ General fund 1(K) 5.182 TOTAL FUNDS 100 S.182 Comparative n8t movement in funds, included in the ajove are as foll¢ws'. Inttoming resouices Resources expended Movement in fvnd5 Unr•strl¢tsd funds General fvtnd foo 100 TOTAL FUNDS 100 100 Pury)0s0 of unre8trfcied fund8: To En5uie (xjr worf( is protected from the risk of drUption at Short nolico du& to a lack of funds, whilst at the sarnè timè 8nsuring we dD nDt tetain income for IDnger than rewired. Pury)ose of restricted funds: Thesg funds rg18le lo unspent money from donations and other inc4ming soure28 where Iha funder has spepjfied whal the money musl be sp¢nl ¢n and th9 trust¢es do not have p)wer to use the funds for other purposes. Pagé 18 cx)nttnued...
Docusign En¥ÈlopÈ ID." F56A199C-DC6C41C8-AB79-857F909170F9 HILLINGDON AUTISTIC CARE & SUPPORT LIMITED NOTES TO THE FINAN¢fAL STATEMENTS- conllnued FOR THE PERIOD 1 JANUARY 2020 TO 31 MARCH 2021 14. MOVEMENT IN FUNDS- contlnued Transfers beeen fund$ Subsidies wÈre madè betn unrestricted gerEral funds lo designatsd fund8 in the amount of E7.422 I220.. £nill in Ord to correctd8fitht p05its.on arising in the 202012021 finanrial year. Subsidie3 w¢ro made between famiSy Servi unrestricted fvnds to desiqnated funds ift the 8mount of £1,19512020.' £nill in orderto correct dofiat POSiti¢n arislng In the 202012021 financlal year. 15. RELATED PARTY DISCLOSURES During the yèar the charity réc61ved payments totalling £191,236 12019.. £nill to Hillingdon Autistic Care & pport {chaty Mo. 10668591, an un(xirporatèd charity under common control of the trustees. The balancg outstanding as at Ihe year end totslling £15,11212019'. £nill The trustees reIVed no remuneratK)n during t year, and w8r8 not 18mburgÉd any 8nSeS. 16. ULTIMATE CONTROLUNG PARTY The charitable CA)mpany is lirnit8d by guardntèa and has no Sha eapltal. The ehantable company is cx)ntrolled by its members 83 8 group al 1X)nsU$lltlY thare is no %ngla controlllng psty. At the reporting date, in the Iruslees, onion, there is no ultirnate wntroling party. There hai been nts ehangÈ bÈts¥èèn thè porting date and date of approval olthe financial statements. 17. IMPACT OF THE COVID 19 PANDEMIC At the dale ol approval of Ihese financ4al stslements. the worfd is in the midst cl th? ¢ovid-19 global pandernic with the spread of the new virus. The extent of thg global economy is uncertain, but Ih¢re 1$ an expoclolion ol reSsIOnS in econornie5 acios5 the globe The sakty and w&ll-beirt9 01 the Trusts staff and semce users are the overridlng priority. We are also doing all we can to ensure operational continuity. Howèvèr, therè is 8 Certain nsk that we will see an adverse impact on the charity sector and its operats"ons. This affected income and cash flow 5ignifieanlly. but was miiKJated to some extent by adijitional income generated from Cowd -19 5UPPOrt grants to help and ensure sufficlent (¥)erats"onal rAsh ffow remained available. At this point in ts"me. the comp8ny TrustQQ5' hgve reviewEd thE finan¢ial fole515 to the end of Detsmber 2022, thè Truslees have concluded that Hillingdon Auti5tiG Caro and Support knmited ability to continue, aB a going concern is n¢t significantly affe¢ts(t. 18. COMPANY LIMITED BY GUARANTEE charitable campany is lknitéd by guarantèe and has no shar8 r2pital. Evèry mèmber of thè tt¥ffyany undartakès to contribute to Ihe sssets of the cornpany I the event of its beiThJ woutxl up. lol paymènts of th• dèbts and liabilitiès of the cotnpany, suth amounl as may be quIred, not èxceeding £1. Pagè 17