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2022-03-31-accounts

Charitable Incorporated Organisation Registered Number: 1193763

Spectrum Gaming CIO

Trustees Report and Financial Statements

Period ended 31 March 2022

ANNUAL TRUSTEES REPORT Spectrum Gaming CIO Report of the Trustees for the period ended 31 March 2022

The trustees present their report and financial statements for the period ended 31 March 2022.

The financial statements comply with the Charities Act 2011, the Statement of Recommended Practice for Charities and with the charity’s governing documents.

Spectrum Gaming CIO is a Charitable Incorporated Organisation (CIO), and was registered with the Charity Commission on 10 March 2021. It was established to take forward the work of the registered charity, Spectrum Gaming CIO (Charity Number 1193763).

The trustees confirm that the CIO has complied with the duty in Section 17 of the Charities Act 2011 to have due regard to public benefit guidance published by the Charity Commission. This report illustrates how the CIO delivers public benefit.

Reference and administrative details

CIO Name: Spectrum Gaming CIO
Registered Number: 1193763
Registered Address: 9 Olsberg Close
Radcliffe
Manchester
M26 2UZ
Trustees: Claire Harrison - Chair (resigned Jan 2023)
Claire Teague - Trustee (currently Interim Chair since Jan 23)
Andrew Smith - Trustee
Sarah-Jane Snape - Trustee
Leah Hanlon - Trustee
Caterina Radu - Trustee
Rebecca Allen - Treasurer (resigned May 2022)
Advisors
Bankers National Westminster Bank Plc
438 Barlow Moor Road
Chorlton-Cum-Hardy
Manchester
M21 0NW
Independent Examiner Zen Chartered Accountants
ICAEW
Park House
10 Park Street
Bristol
BS1 5HX

ANNUAL TRUSTEES REPORT Spectrum Gaming CIO Report of the Trustees for the period ended 31 March 2022

Objectives and activities

The charity's main mission is to create a world where autistic young people can reach their true potential. We aim to create a world where every autistic child knows that who they are is ok and they can be themselves, whilst still developing meaningful relationships and achieving their personal goals. We do this by providing spaces where they feel safe and accepted, amongst others with similar shared lived experiences, and opportunities to explore who they are. We want all autistic young people to have the strength and confidence to find their place in the world that works for them. In many cases this means influencing wider strategic changes to create an environment that is more understanding and equitable.

We want to provide an active support network for young people who identify as autistic (working outside any current red-tape that may exist), that can help them understand themselves and help shape the world around them.

This will be done through the following four main ideas.

Connection – We know the importance of connection with like-minded peers who understand you and who you can be yourself around. We hope to help young people to develop strong, real connections in our community.

Understanding - We have personal experience of autism and some of the challenges that autistic young people face. We can use this experience and true empathy to guide and nurture our community members who benefit from our knowledge and experiences. In addition to running our community, we become role models and mentors.

Advocacy - We want to create a movement that will have a positive influence on society through advocacy, and enable strategic change to ensure the needs of autistic young people are met across the UK.

Space - We want to create as many places as possible that empower autistic young people, not limit their experience. We will start with our own spaces and then work to change the world around us.

The Services we Offer:

Online Services - We provide a safe space online supervised by trusted adults where young people can explore, connect and grow with others.

Face-to-Face Services - We offer opportunities for young people to meet with others and undertake positive activities together.

Advocacy - We work with our young people, parents and partners to identify the priorities of young people and create proactive projects/ resources that address these priorities.

Training - We offer training and guidance to those who need it most, and build a community who share our passion and vision to create change.

ANNUAL TRUSTEES REPORT Spectrum Gaming CIO Report of the Trustees for the period ended 31 March 2022

Achievements and Performance

The organisation was formed in May 2020 in response to the isolation of autistic young people during the UK coronavirus lockdown. The community started with 10 young people and quickly expanded to 100’s. During this time we opened both of our online Discord servers (one for teenagers, and one for younger children), and our private Minecraft Server, all of which have now had 1000’s of young people access them.

2020 saw the start of the organisation as a small community group, however 2021 was the birth of the charity and set the foundations for who we wanted to be and what we wanted to achieve.

During this year we were successful in receiving funding to further the growth of the organisation, initially from Tudor Trust to employ a Creative Director to lead the vision and direction of the charity, and a Support Lead to work directly with our young people online. Later in the year we also were successful in receiving National Lottery funding to employ 3 further staff to support the running of the charity, namely a Volunteer Manager, General Manager and a Face-to-Face Coordinator, to be employed in Q2 2022.

Further funding was received from Bury Council and the Greater Manchester Combined Authority to fund both some of the charities core costs, and directly increase and improve our offer to young people. This funding allowed us to run a series of face-to-face meet-ups for young people across Greater Manchester and beyond, create additional capacity for young people to play on our private Minecraft server, and ensure our staff team can receive the best level of training and support.

Finally we were also fortunate to receive funding to continue our advocacy work for autistic young people. After several successful and widely read projects and reports, we received funding to recruit two ‘Changemakers’ who would lead our future advocacy projects based on the issues most relevant to our young people.

In regards to the services we offered to young people. One of the most impactful and easily measurable is that of our face-to-face service. Over this period we ran over 75 face-to-face meet-ups, accessible to members of our community from all over the UK, these included:

ANNUAL TRUSTEES REPORT Spectrum Gaming CIO Report of the Trustees for the period ended 31 March 2022

Some feedback from our members about the meet-ups:

"They make me actually want to go outside"

"I have made friends from the server then actually met them in real life. It has been great to meet so many nice people"

"The meetups are a nice break from the stress of life, it is the one place I can relax"

The impact and reach of our online services is more difficult to measure, but over the same period our online Discord servers and Minecraft server were used by over 1000 unique young people, with hundreds of thousands of messages being sent between them, and tens of thousands of minutes of voice calls between our young people. In this community we ran 128 events online for young people which were attended by 1,100 young people.

Beyond the view of our public services hundreds of our young people have developed close personal friendships with other young people through our services, and their feedback describes Spectrum Gaming better than we ever could.

"It’s impossible to put into words. Meeting other kids and feeling part of something great has had a massive impact”

"A way to get away from stress like school"

"I have a lot of fun and I make friends"

"It's life changing. Its so brilliant to find somewhere that is inclusive”

To support all these services we expanded our voluntary team, recruiting 29 volunteers to support all aspects of the charity from administration, meet-up volunteers and online support staff. They have all taken part in a wide range of training including safeguarding, suicide prevention, trauma and online safety.

Last but definitely not least we undertook a huge range of research and advocacy activities, based on what our young people told us their priorities and areas of greatest need were. One of the largest ongoing projects is the “Autism Information Project” which seeks to provide helpful and easily navigable information for autistic young people post diagnosis. Currently this process can be quite traumatic with very little practical resources or information. Around 135 young people provided their views about autism to feed into this project.

With the help of the community we’ve also created several youtube videos about autism from the perspective of young people such as our “Good to be Me!”, “Autism in 60 seconds” and “Autism Acceptance” which have been viewed over 30 thousand times. We also started working on some large scale projects with the support of parents, professionals and young people to create updated guidance on supporting autistic young people in education, with support from several local authorities who have agreed to update their policies and practice based on our recommendations.

In summary April 2021 to March 2022 have seen an almost exponential growth in Spectrum Gaming, the number of young people we have supported and the future trajectory of the charity. We are amazingly proud and grateful for all the support we have received from the community and our funders, and are so grateful for them sharing our vision to make the world a better place for all autistic young people, and somewhere they can truly reach their own potential.

ANNUAL TRUSTEES REPORT Spectrum Gaming CIO Report of the Trustees for the period ended 31 March 2022

Financial Review

The CIO’s results for the period show an overall surplus of income over expenditure of £123,380. The surplus this period includes income totalling £166,673 which has been donated and raised to fund the operation of the organisation and the recruitment of staff in the following financial year. The majority of the income received (£149,867) was restricted to fund specific activities of the charity, or to recruit several new staff members in 2022/23.

These results reflect the hard work and strong financial controls put in place by the trustees and management of the CIO.

Policies

Spectrum Gaming CIO has a full range of policies covering our services. Our policies are continually kept under review including the assessment of the major risks.

The trustees aim to maintain the general level of reserves (unrestricted funds) to around three months of general expenditure. The trustees consider this to be an appropriate level.

Structure, governance and management

Governing document: Spectrum Gaming CIO is governed by its constitution dated 10th March
2021.
Trustees selection: Trustees are nominated and seconded by parent members of Spectrum
Gaming CIO
Organisation: The board of trustees administers the CIO. The board normally meets
quarterly. A Chief Officer is appointed by the trustees to manage
the
day-today operations of the CIO. To facilitate effective
operations
the
Chief Officer has delegated authority, within terms of delegation approved
by the trustees, for operational matters.
Related parties: None of the trustees receive remuneration or other benefit from their
work
with the CIO. Any connection between a trustee or senior manager
of the charity with any contractual relationship with a related party must
be disclosed to the full board of trustees. In the current period no such
related party transactions were reported.
Pay policy for senior The trustees and the Chief Officer comprise the key management
staff: personnel of the CIO in charge of directing and controlling, running and
operating the CIO on a daily basis. All trustees give their time freely and
no trustee received remuneration in the period. Details of trustees’
expenses and related party transactions are disclosed in note 2 to the
accounts. The pay of the Chief Officer is reviewed annually.
Risk management: The board of trustees have identified the major risks to which the charity
is exposed.
These are reviewed continually, as are the systems
established to mitigate those risks.

ANNUAL TRUSTEES REPORT Spectrum Gaming CIO Report of the Trustees for the period ended 31 March 2022

Responsibilities of the trustees

The trustees are responsible for preparing the Trustees’ Report and the financial statements with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

The law applicable to charities in England and Wales requires trustees to prepare financial statements for each financial period which give a true and fair view of the state of affairs of the CIO and of the incoming resources and application of resources for that period.

In preparing those accounts the trustees are required to:-

The trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the CIO and enable them to ensure that the financial statements comply with the Charities Act 2011. They are also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

Declaration:

This report has been prepared in accordance with the provisions applicable to companies entitled to the small companies tion.

Approved by the Board of Trustees and signed on its behalf by:

23rd February 2023

…………………………………………….. ……………………………………

Claire Teague Chair of Trustees

Date:

23rd February 2023

……………………………………………. ……………………………………… Caterina Radu Date: Trustee

INDEPENDENT EXAMINER’S REPORT Spectrum Gaming CIO Report of the Trustees for the period ended 31 March 2022

I report on the accounts of Spectrum Gaming CIO for the period ended 31 March 2022 which are set out on pages seven to thirteen.

Respective responsibilities of trustees and examiner

The charitable incorporated organisation’s trustees are responsible for the preparation of the accounts. The charitable incorporated organisation’s trustees consider that an audit is not required for this period under section 144(2) of the Charities Act 2011 (the 2011 Act) and that an independent examination is needed. The charitable incorporated organisation’s gross income exceeded £150,000 and I am qualified to undertake the examination by being a qualified member of the Institute of Chartered Accountants.

It is my responsibility to:

Basis independent examiner’s statement

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 charitable incorporated organisation and comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit and consequently no opinion is given as to whether the accounts present a ‘true and fair view’ and the report is limited to those matters set out in the statement below.

Independent examiner’s statement

In connection with my examination, no matter has come to my attention:

  1. which gives me reasonable cause to believe that in any material respect the requirements:

  2. to keep accounting records in accordance with section 130 of the 2011 Act; and

  3. to prepare accounts which accord with the accounting records and comply with the accounting requirements of the 2011 Act have not been met; or

  4. to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.

Zen Chartered Accountants ICAEW Park House 10 Park Street Bristol BS1 5HX

15 November 2022

STATEMENT OF FINANCIAL ACTIVITIES (including Income and Expenditure Account) Spectrum Gaming CIO Report of the Trustees for the period ended 31 March 2022

INCOME AND ENDOWMENTS FROM:
Donations and legacies
Total income
EXPENDITURE ON:
Charitable activities
Total expenditure
Net movement in funds
Total funds at 10 March 2021
Total funds at 31 March 2022
2022
Unrestricted
Restricted Total
funds
funds
funds
Notes
£
£
£
16,806
149,867
166,673
-----------
----------
-----------
3
16,806
149,867
166,673
=======
======
=======
12,352
30,941
43,293
-----------
---------
-----------
4
12,352
30,941
43,293
=======
======
=======
4,454
118,926
123,380
-
- -
-----------
-----------
-----------
4,454
118,926
123,380
=======
=======
=======

BALANCE SHEET Spectrum Gaming CIO Report of the Trustees for the period ended 31 March 2022

Current assets
Cash at bank and in hand
Current liabilities
PAYE/NI
Pension Control accounts
Net wages payable
Net current assets
Total assets less current liabilities
Represented by:
Funds:
Restricted
Unrestricted
Total funds
Notes
£
126,584
----------
415
323
2,466
----------
3,204
----------
5
2022
Total
£
123,380
-----------
123,380
=======
118,926
4,454
-----------
123,380
=======

Approved by the Board of Trustees and signed on its behalf by:

23rd February 2023 …………………………………………….. …………………………………… Claire Teague Date: Chair of Trustees 23rd February 2023

……………………………………………. ……………………………………… Caterina Radu Date: Trustee

NOTES TO THE FINANCIAL STATEMENTS Spectrum Gaming CIO Report of the Trustees for the period ended 31 March 2022

ACCOUNTING POLICIES

Charity information

Spectrum Gaming CIO is a Charitable Incorporated Organisation (CIO) registered in England and Wales. The principal address is 9 Olsberg Close, Radcliffe, Manchester, M26 2UZ.

Accounting convention

These financial statements have been prepared in accordance with governing document of the CIO, the Charities Act 2011 and 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) (as amended for accounting periods commencing from 1 January 2016).

The CIO has taken advantage of the provisions in the SORP for charities applying FRS 102 Update Bulletin 1 not to prepare a Statement of Cash Flows.

The accounts are prepared in sterling, which is the functional currency of the CIO. Monetary amounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant note(s) to these accounts.

Incoming Resources

All income is recognised once the CIO has entitlement to the income, there is sufficient certainty or receipt and so it is probable that the income will be received, and the amount of income receivable can be measured reliably.

Resources expended

Resources expended are recognised in the period in which they are incurred and are allocated to the particular activity to which the cost relates. Governance costs include costs of the preparation and examination of the statutory accounts, the costs of trustee meetings and cost of any legal advice trustees on governance or constitutional matters.

Unrestricted funds

Unrestricted funds are donations and other incoming resources receivable or generated for the objects of the CIO without further specified purpose and are available as general funds.

Designated funds

Designated funds are unrestricted funds earmarked by the CIO for particular purposes.

Restricted funds

Restricted funds are to be used for a specific purpose as laid down by the donor.

Expenditure which meets these criteria is charged to the fund, together with a fair allocation of management and support costs.

NOTES TO THE FINANCIAL STATEMENTS Spectrum Gaming CIO Report of the Trustees for the period ended 31 March 2022

1. TRUSTEES

No trustees received remuneration for services rendered or were reimbursed travel expenses.

No trustee, or anyone connected with a trustee, has a material interest in any of the CIO’s transactions.

All the trustees are parents of children and young people who have used the CIO’s services and participated in events held by the CIO. All services and events were provided on the same terms and with no priority over other member’s children.

One trustee’s child was employed by the CIO as a support worker in this financial period. The recruitment process was the same as for all other support staff.

2. ANALYSIS OF INCOME

Unrestricted
Donations and legacies
Other donations
3,033
Donations
9,833
Professional services 725
Grant Income
3,215
----------
TOTAL
16,806
======
Restricted
60,000
1,258
-
88,609
----------
149,867
======
2022
Total
63,033
11,091
725
91,824
----------
166,673
======

NOTES TO THE FINANCIAL STATEMENTS Spectrum Gaming CIO Report of the Trustees for the period ended 31 March 2022

3. TOTAL EXPENDITURE

Unrestricted
Restricted funds
Funds
Funds
Member Gifts/Prizes
663
-
Subcontractor Costs 213
-
Entry / Activity Fee
2,323
-
Other Equipment Purchase
-
1,779
Digital Media / Service
143
-
Minecraft Server
-
1,037
Other Gaming Service
110
-
Web Hosting
-
945
Computer Software
598
-
Computer Hardware
4,747
-
Office Equipment
-
1,195
Stationery
19
-
Licenses and Permits
1,069
-
Miscellaneous
(131)
-
Auto Expenses
77
-
Meals
471
-
Accommodation
285
-
Advertising and Promotion
183
-
Legal and Professional Fees
334
-
Books and Journals
189
-
Subscriptions
602
-
Bank/Finance Charges
44
-
Travel
412
-
Service Provider
-
210
Accountancy
-
361
Staff Training
-
3,496
Salary Expense
-
21,589
Pension costs
-
327
----------
-----------
12,352
30,940
======
=======
2022
Total
663
213
2,323
1,779
143
1,037
110
945
598
4,747
1,195
20
1,069
(131)
77
471
285
183
334
189
602
44
412
210
361
3,496
21,590
327
----------
43,294
======

NOTES TO THE FINANCIAL STATEMENTS Spectrum Gaming CIO Report of the Trustees for the period ended 31 March 2022

4. MOVEMENT OF FUNDS

Balance at Incoming Resources Transfers Balance at
10 March Resources Expended 31 March
2021 2022
---------------- ------------- ------------- ------------- --------------
Unrestricted funds - 16,806 12,352 - 4,454
Restricted funds - 149,867 30,941 - 118,926
------------- ----------- ----------- --------- ----------
TOTAL FUNDS - 166,673 43,293 - 123,380
======== ======= ======= ====== ======

5. STAFF COSTS AND NUMBERS

Staff costs were as follows:

Salaries and wages
Employers Pension
2022
21,590
327
-----------
21,917
=======

No employees received emoluments of more than £60,000. The average number of employees during the period was 2.

6. CONTINGENT LIABILITIES

The charity had no contingent liabilities as at 31 March 2022.

7. RESTRICTED INCOME FUNDS

Funds Held & Name

Purpose & Restriction(s)

Bury Council Staff Training Pathways Associates Advocacy Projects Encompass Psychology Advocacy Projects Tudor Trust Staff Salaries National Lottery Community Fund Staff Salaries Greater Manchester Combined Authority Staff Salaries & Operating Costs Gregson Family Foundation Advocacy Projects Cllr Debbie Quinn Equipment Purchases