BAS Trustee Report for Annual Accounts
The trustees, who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the year ended 31 March 2023.
In this year, the charity legally changed the definition of its financial year from December to November, to April to March. Therefore, this report covers the 16 months from 1 December 2021 to 31 March 2023. The report starts as the world was still emerging from the Covid-19 pandemic, ending when our community was much more confident meeting in person.
Objectives and Activities
The objectives of Bristol Autism Support (BAS) are the preservation and protection of good health for the public benefit among children and young people with autism, their families and carers in Bristol and the southwest, in particular but not exclusively by:
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providing specialist support, training, and information to parents and carers of autistic children, and,
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promoting volunteering opportunities within the charity to autistic individuals.
BAS has a strong core of peer support; services are governed and delivered mostly by people who are parents and carers of autistic children, and some of whom are autistic themselves. BAS has a strong ethos of being run by the community it serves.
Achievements and Performance
BAS has fulfilled its charitable objectives by delivering a wide portfolio of services to meet the diverse needs of parents and carers of autistic children and young people in Bristol and throughout the southwest. During this period, BAS was incredibly proud to receive the Queen’s Award for Voluntary Service, recognising the hard, invaluable work of the charity, its staff and volunteers.
Support
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Support groups In term time, BAS has a weekly support group where parents and carers can connect and offer peer-to-peer support with our experienced team on hand to facilitate and signpost where needed. During this period, BAS held 42 groups for 152 attendees.
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Sensory Play Support Group In 2022, the Imperial Sports Ground, Brislington, opened Super Sense, a large sensory space based on suggestions from us and other local SEND support groups. On a monthly basis, we have held a child-friendly support group to enable parents to access our volunteers whilst their children enjoy
the sensory room. During this time, BAS held 10 play and support groups at Supersense.
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Coffee mornings In mid-2022 we started to re-introduce our in-person support. Coffee mornings are an opportunity for our families to meet in a casual setting and connect more locally. BAS held 37 coffee mornings in Easton, Brislington, Bedminster, Hartcliffe, Keynsham and Fishponds. In addition, we held groups specifically for grandparents and Dads which have been well received. There were 265 attendees during this time.
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Online support
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The main BAS Facebook group has nearly 3,500 members. This active group enables parents and carers to connect with each other, ask questions and signpost each other to relevant information. This group is a key part of our peer-to-peer network. BAS has other Facebook groups including:
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BAS Village: a member only support group.
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BAS Marketplace: a selling sharing and buying group for BAS families,
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BAS Dads: a group for dads and male carers to connect.
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Befriending
BAS Members can access free peer-to-peer support calls or emails. They can also access our six-week peer-to-peer befriending programme. In this period, BAS supported 11 befriending pairs.
Family events
During this period, BAS listened to feedback from its members and increased the number of family events designed to bring together families and enable children to access activities that may be challenging without the right support. Events were selected on suggestions from our members and included the Aquarium, Forest School, Little Giggles, Gympanzees, and animal handling. BAS ran 22 events for 758 attendees.
Training and Information
- Short courses
During this period, BAS delivered 18 six-week support blocks which included the topics: New to Autism, Sensory Differences, Communicating with your non-speaking child, Supporting Distressed Behaviours, Assertiveness for parent/ carers of autistic children, Parents of girls, and Anxiety and Masking.
Approximately half of these groups were held in person and half via Zoom. 216 parent / carers attended these groups.
- Information sessions
Each month BAS holds an introductory All About Autism session for families
new to autism looking to understand more. In addition, we hold individual information sessions on topics we know are useful to our members such as Disability Living Allowance, Assertiveness, Pathological Demand Avoidance, ADHD, Visuals, Autism and Eating. During this period, BAS delivered 35 sessions to 473 individuals.
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Telephone helpline
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The BAS telephone helpline provides information and support with speech and text. In this period, BAS responded to 368 calls and 462 emails.
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BAS website
www.bristolautismsupport.org is designed to signpost and support our families with accessible information. The site has received 138,000 sessions from 111,000 users during this time.
Financial Review
The 16 months have seen a period of very real growth for BAS, including the numbers of people the charity has supported and income. At the year end of 31 March 2023, BAS had received an income of £122,095, compared to the previous 12 month financial year ending on 30 November 2021, of £27,501. This growth is due to successful fundraising, including a new contract with Bristol, North Somerset and South Gloucestershire Integrated Care Board (previously the local Clinical Commissiong Group) for the Support Blocks (Short Courses).
During this period, BAS spent £96,194, leaving it with a balance of £25,901. However, a contract with the National Autistic Society was agreed in early 2023 for BAS to deliver the southwest branch of a new initiative, Autism Central Peer Education Programme, to the value of £137,328 for 2023. A second year of the Support Blocks was also agreed with the old Bristol, North Somerset and South Gloucestershire Clinical Commissiong Group, now the Bristol, North Somerset and South Gloucestershire Integrated Care Board.
The growth of the charity and its more stable financial situation enabled BAS to directly employ a staff team. However, BAS remains indebted to its numerous volunteers who contribute an invaluable resource.
There is no fund or subsidiary undertaking which is in deficit. Therefore, the immediate future financial security of the charity was secured.
BAS had a modest policy for reserves at the start of this financial period, which stated that no reserves were required but a contingency fund of £3,000 was maintained. The growth of BAS over this financial period has meant that the Board has reviewed this principle and is now working on a policy that expects at least three months of core costs to be held in reserves.
No funds are held as a custodian trustee on behalf of others.
Structure, Governance and Management
BAS is a Charity Incorporated Organisation, registered 1186287, and a company, CE019549, governed by Memorandum and Articles of Association.
Trustees are attracted primarily from the community it serves; parents and carers of autistic children and young people. However, BAS will widen its recruitment pool for specific skills it believes is useful to the Board. Potential candidates are provided with a role description and interviewed; they can also observe a meeting before both parties agree to appointment. Safe recruitment is fulfilled with DBS checks and references.
Jane Walton, Chair of Trustees
Joanne Stokes, Treasurer
BRISTOL AUTISM SUPPORT
STATEMENT OF FINANCIAL ACTIVITIES (Including Income and Expenditure Account) YEAR ENDED 31 MARCH 2023
| Note INCOME Donations 2 Merchandise Income Events Income Course Subscriptions Grant Income Other income 3 TOTAL INCOME AND ENDOWMENTS EXPENDITURE Expenditure on charitable activities 4 TOTAL EXPENDITURE NET INCOME/(EXPENDITURE) Balances brought forward Gross Transfers Between Funds 10 Balances carried forward |
Unrestricted Funds £ 17,561 1,611 1,223 - 19,000 2,812 42,207 21,589 21,589 20,618 6,381 - 26,999 |
Restricted Funds £ - - - 79,888 - 79,888 74,605 74,605 5,283 2,530 - 7,814 |
Total Funds 2023 £ 17,561 1,611 1,223 - 98,888 2,812 122,095 96,194 96,194 25,901 8,911 - 34,813 |
Total Funds 2021 £ 6,471 696 - 2,457 16,441 1,436 |
|---|---|---|---|---|
| 27,501 | ||||
| 35,988 | ||||
| 35,988 | ||||
| 8,487 - 17,398 - |
||||
| 8,911 |
The charity has no recognised gains or losses other than the results for the year as set out above.
All of the activities of the charity are classed as continuing.
The notes on pages 13 to 17 form part of these financial statements
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BRISTOL AUTISM SUPPORT
BALANCE SHEET
YEAR ENDED 31 MARCH 2023
| Note FIXED ASSETS: Tangible assets 6 CURRENT ASSETS: Debtors 7 Stock Cash at bank and in hand CURRENT LIABILITIES: Creditors: falling due within one year 8 Net current assets NET ASSETS: FUNDS Unrestricted Funds 10 Restricted funds 10 |
2023 £ - - 36,746 36,746 2,535 - 25,043 9,771 |
602 34,211 34,813 34,813 |
2021 £ - - - 8,911 |
|---|---|---|---|
| - - |
|||
| - | |||
| 8,911 | |||
| 6,381 2,530 |
|||
| 8,911 |
These financial statements were approved by the directors and authorised for issue on ……………………………… and are signed on their behalf by:
………………………………………………………. ………………………………………………………. Jane Walton Joanne Stokes Chair of Trustees Treasurer Charity Registration Number: 1186287 Charity Registration Number: 1186287
The notes on pages 13 to 17 form part of these financial statements
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BRISTOL AUTISM SUPPORT NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED 31 MARCH 2023
1 ACCOUNTING POLICIES
Accounting convention
The financial statements have been prepared under the historic cost convention. The financial statements have been prepared in accordance with the Statement of Recommended Practice: Accounting and Reporting by Charities (FRS 102 SORP) issued in July 2014, and applicable UK Accounting Standards and the Charities Act 2011.
Funds structure
Unrestricted income funds comprise those funds which the trustees are free to use for any purpose in furtherance of the charitable objects. Unrestricted funds include designated funds where the trustees, at their discretion, have set aside resources for a specific purpose.
Restricted funds are funds which are to be used in accordance with specific restrictions imposed by the donor or the terms of a specific appeal.
Income
All income is recognised once the charity has entitlement to the resources, it is certain that the resources will be received and the monetary value of income can be measured with sufficient reliability.
Income from donations is included when these are receivable, except as follows:
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When the donors specify that the donations given to the charity must be used in future accounting periods.
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When donors impose conditions which have to be fulfilled before the charity becomes entitled to use such income, the income is deferred until the pre-conditions have been met.
Income from grants, where there are performance or service deliverables required by the terms of the grant, are accounted for as the charity earns the right to payment through its performance.
Expenditure
Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to the expenditure. All expenditure is accounted for on an accruals basis and has been classified under headings that agree all costs related to the category. Support costs have been allocated 100% towards the charitable activities of the charity.
Charitable activities
Charitable expenditure comprises those costs incurred by the charity in the delivery of its activities and services for its beneficiaries. It includes both the direct pay and non-pay costs and support costs relating to those activities.
Going concern
After making appropriate enquiries, the trustees have a reasonable expectation that the charity has adequate resources to continue its operations for the foreseeable future and therefore they have continued to adopt the going concern basis when preparing the financial statements.
Governance costs
Governance cost include those costs associated with meeting the constitutional and statutory requirements of the charity, and include its independent examination fees and costs linked to the strategic management of the charity including trustee expenses.
Tangible fixed assets and depreciation
Depreciation has been provided on all tangible fixed assets at rates calculated to write off the cost, less estimated residual value of each asset, over its expected useful life. The rates used are 25% reducing balance on computer and office equipment and 20% reducing balance on other fixed assets.
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BRISTOL AUTISM SUPPORT
NOTES TO THE FINANCIAL STATEMENTS
YEAR ENDED 31 MARCH 2023
2 DONATION INCOME
| Donations not cash DoubleTree Hilton Donations Cash Donations |
Unrestricted Funds £ 5,183 5,122 7,256 17,561 |
Restricted Funds £ - - - - |
Total Funds 2023 £ 5,183 5,122 7,256 17,561 |
Total Funds 2021 £ 5,215 - 1,256 |
|---|---|---|---|---|
| 6,445 |
3 OTHER INCOME
| NatWest Compensation Arval vehicle reimbursements |
Unrestricted Funds £ 150 2,662 2,812 |
Restricted Funds £ - - - |
Total Funds 2023 £ 150 2,662 2,812 |
Total Funds 2021 £ - 1,436 |
|---|---|---|---|---|
| 1,436 |
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BRISTOL AUTISM SUPPORT NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED 31 MARCH 2023
4 DIRECT CHARITABLE EXPENDITURE
Charitable Activities
| Charitable Activities | ||||
|---|---|---|---|---|
| Core Costs Course Costs Merchandise Costs Fundraising Costs Overheads Arval vehicle leasing Bank Charges Consultancy Fees Office Consumables Freelance Staff Gifts Marketing, Printing & Website Professional Fees Rental costs Stationery Venue Hire Volunteer Costs General Expenses |
Unrestricted Funds £ - 928 345 2,662 154 7,053 781 2,408 1,205 1,896 998 - 603 75 - - 19,108 |
Restricted Funds £ - - - - - - - 58,334 - - - - - 12,106 4,166 - 74,605 |
Total Funds 2023 £ - 928 345 2,662 154 7,053 781 60,742 1,205 1,896 998 - 603 12,181 4,166 - 93,713 |
Total Funds 2021 £ 2,326 - - - - - 2,313 19,191 - 3,855 - 4,686 456 2,225 731 |
| 35,783 |
Governance Costs
| Governance Costs | ||||
|---|---|---|---|---|
| Independent Examination Fee Depreciation Insurance |
Unrestricted Funds £ 450 1,935 96 2,481 |
Restricted Funds £ - - - - |
Total Funds 2023 £ 450 1,935 96 2,481 |
Total Funds 2021 £ - - 205 |
| 205 |
5 CORPORATION TAX
The charity is exempt from tax on income and gains falling within section 505 of the Taxes Act 1988 or section 252 of the Taxation of Chargeable Gains Act 1992 to the extent that these are applied to its charitable objects. No tax charges have arisen in the charity.
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BRISTOL AUTISM SUPPORT
NOTES TO THE FINANCIAL STATEMENTS
YEAR ENDED 31 MARCH 2023
6 TANGIBLE FIXED ASSETS
| TANGIBLE FIXED ASSETS | |||||
|---|---|---|---|---|---|
| COST: At 1 December 2021 Additions At 31 March 2023 DEPRECIATION: At 1 December 2021 Charge for the year At 31 March 2023 NET BOOK VALUE: At 31 March 2023 At 30 November 2021 DEBTORS Trade Debtors Prepayments CREDITORS: amounts falling due within one Accruals Net Wages Liability PAYE, NI and Student Loans Pension Contributions |
Computer Equipment £ - 986 986 - 697 697 289 - year |
Office Equipment £ - 1,251 1,251 - 1,038 1,038 213 - |
Resource Equipment £ - 300 300 - 200 200 100 - |
2023 £ - - - 2023 £ 1,140 1,233 103 60 2,535 |
Totals £ - 2,537 |
| 2,537 | |||||
| - 1,935 |
|||||
| 1,935 | |||||
| 602 | |||||
| - | |||||
| 2021 £ - - |
|||||
| - | |||||
| 2021 £ - - |
|||||
| - |
- 7 DEBTORS
8 CREDITORS: amounts falling due within one year
9 ANALYSIS OF NET ASSETS BETWEEN FUNDS
| Fixed Assets Current Assets Current Liabilities |
Unrestricted Funds £ 602 9,771 (2,535) 7,838 |
Restricted Funds £ - 26,975 - 26,975 |
Total Funds 2023 £ 602 36,746 (2,535) 34,813 |
Total Funds 2021 £ - 8,911 - |
|---|---|---|---|---|
| 8,911 |
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BRISTOL AUTISM SUPPORT
NOTES TO THE FINANCIAL STATEMENTS
YEAR ENDED 31 MARCH 2023
10 ANALYSIS OF CHARITABLE FUNDS
| Analysis of Fund movements Unrestricted funds: General funds Restricted funds: Boshier Hinton Albert Hunt Trust John James Trust Action Funder Autism Central Bristol Charities Carer's Fund BCC Training BNSSG CCG Friends of BAS J&M Britton Trust Local Giving / Western Power Quartet Community Quartet & Wessex Water Quartet BCC Social Action National Lottery Community Fund Total |
Balance Income Expenditure Transfers Fund b/fwd c/fwd £ £ £ £ £ 4,424 42,207 (21,589) - 25,043 |
|---|---|
| 4,424 42,207 (21,589) - 25,043 |
|
| Balance Income Expenditure Transfers Fund b/fwd c/fwd £ £ £ £ £ 1,125 - (1,125) - - 865 - (865) - - 2,497 - (2,497) - - - 2,500 (299) - 2,201 - - (897) - (897) - 2,500 (1,588) - 912 - 3,500 (1,890) - 1,610 - 34,758 (34,758) - - - 2,513 (95) - 2,419 - 4,000 (4,000) - - - 5,000 (5,000) - - - 8,809 (8,809) - - - 1,500 (1,500) - - - 5,000 (1,475) - 3,525 - 9,808 (9,808) - - |
|
| 4,487 79,888 (74,605) - 9,771 |
|
| 8,911 122,095 (96,194) - 34,813 |
Fund Descriptions
Boshier Hinton
A grant provided for QMH venue hire to provide support group sessions.
Albert Hunt Trust
A grant originally to assist with rental costs for an office space, but has also been agreed to cover a storage unit for resources.
John James Trust
Along with J&M Britton Charitable Trust, this grant supported the Helpline service to provide weekly support for parents and carers of children with autism.
Action Funder
Funding to support an event facilitator for Gympanzees and Supersense sessions, and contribute towards events costs.
Autism Central
Contribution towards office costs and assistance with securing a deposit for office rental costs.
Bristol Charities Carer's Fund
Funding to facilitate in person meetings, father and grandparent specific gatherings, coffee mornings and volunteer costs.
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BRISTOL AUTISM SUPPORT
NOTES TO THE FINANCIAL STATEMENTS
YEAR ENDED 31 MARCH 2023
BCC Training
Supporting training around parental conflict, as well as core ongoing costs.
BNSSG CCG
Funding to to facilitate delivery of various resource topics (New to Autism, Non Speaking, Sensory Processing Differences etc.)
Friends of BAS
Supporters group with donations specifically to support interpreter services, form filling and childrens' activities.
J&M Britton Trust
Along with John James Trust, this grant supported the Helpline service to provide weekly support for parents and carers.
Local Giving / Western Power
Funding to support in delivering information sessions, and to delivery core family activities.
Quartet Community
Support for ongoing core staff costs, particularly in operations, policies and procedures.
Quartet & Wessex Water
Contribution towards core ongoing costs, particularly regarding fundraising and partnerships.
Quartet BCC Social Action Small Grant
Funding to facilitate publicity, marketing and venue costs for advice and support on cost of living.
National Lottery Community Fund
Funding to provide training and additional recruitment for volunteers.
| Prior Year Analysis of Fund movements Unrestricted funds: General funds Restricted funds: Boshier Hinton Albert Hunt Trust John James Trust Quartet Community Total |
Balance Income Expenditure Transfers Fund b/fwd c/fwd £ £ £ £ £ 17,398 13,875 (26,819) - 4,454 |
|---|---|
| 17,398 13,875 (26,819) - 4,454 |
|
| Balance Income Expenditure Transfers Fund b/fwd c/fwd £ £ £ £ £ - 1,219 (94) - 1,125 - 1,000 (165) - 835 - 2,497 - - 2,497 - 8,910 (8,910) - - |
|
| - 13,626 (9,169) - 4,457 |
|
| 17,398 27,501 (35,988) - 8,911 |
11 TRUSTEES REMUNERATION, EXPENSES AND RELATED PARTY TRANSACTIONS
During the period, no Trustee of the charity received remuneration for duties. Further to this, no Trustee of the charity submitted expenses to be reimbursed.
There were no related party transactions between the charity and the Trustees or persons or entities connected to them during the year.
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INDEPENDENT EXAMINER’S REPORT TO THE TRUSTEES OF BRISTOL AUTISM SUPPORT
I report to the charity’s trustees on my examination of the accounts of Bristol Autism Support for the period ended 31 March 2023.
Respective responsibilities of trustees and examiner
The charity’s trustees consider that an audit is not required for this year (under section 43(2) of the Charities Act 1993 (the Act), as amended by s.145 of the Charities Act 2011) and that an independent examination is needed.
Having satisfied myself that the charity is not subject to audit under the company law and is eligible for independent examination; it is my responsibility to:
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Examine the accounts (under section 145 of the 2011 Act),
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To follow the procedures laid down in the General Directions given by the Charity Commission (under section 145(5)(b) Act), and
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to state whether particular matters have come to my attention.
Basis of independent examiner’s report
My examination was carried out in accordance with General Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required by audit, and consequently no opinion is given as to whether the accounts present a “true and fair view” and the report is limited to those matters set out in the statement below.
Independent examiner’s statement
In the course of my examination, no matter has come to my attention:
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(1) which gives me reasonable cause to believe that in any material respect:
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the accounting records were not kept in accordance with section 130 of the Charities Act; or
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the accounts did not accord with the accounting records; or
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the accounts did not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a ‘true and fair’ view which is not a matter considered as part of an independent examination.
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(2) to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
Steven Baptiste
Linden Accountants, Scrapstore House, 21 Sevier Street, St Werburghs, Bristol, BS2 9LB
Steven Baptiste ACPA Date ..........8 December 2023…………………