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2021-03-31-accounts

Autism Family Support Oxfordshire

Unaudited Financial Statements and Annual Report for the year ended 31 March 2021

Abingdon Community Support Service Crabtree Place, off Audlett Drive, Abingdon, Oxon OX14 3GD

Registered charity: 276494 Website: www.afso.org.uk

Autism Family Support Oxfordshire

Annual Report and Financial Statements for the year ended 31 March 2021

Contents

The Trustees are pleased to present their Annual Report and the Charity’s Financial Statements for the year ended 31 March 2021.

Page
Chief Executive Officer’s Report 1
Trustees’ Annual Report 5
Independent Examiner’s Report 10
Statement of Financial Activities 11
Balance Sheet 12
Notes to the Financial Statements 13
Trustees, Officers and Advisors 22

Autism Family Support Oxfordshire

Annual Report and Financial Statements for the year ended 31 March 2021

Autism Family Support Oxfordshire Chief Executive Officer’s Report

It’s been a year like no other � the COVID-19 pandemic presented challenges and opportunities for us, our families, and everyone. The year began during the first UK national lockdown � we found ourselves � in unfamiliar territory having to stop face to face work with families but we responded swiftly and soon adapted all our services to work remotely.

The national lockdown resulted in local diagnostic clinics operating at reduced capacity, resulting in fewer new referrals than we expected. That said, we still received 321 new referrals throughout the year, and demand for support was higher than ever.

The number of children and young people we support exceeded 3,500.

We delivered more support than ever

----- Start of picture text -----
3,524
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Children and young adults 10% supported by us increase in 2020/21

27

321 Average number NEW REFERRALS of new referrals during the year per month

4 NEW POSTS!

COVID-19 RESPONSE

Our response to the lockdown was immediate and creative. � We adapted all our work to remote working creatively using video calls, social media, phone calls, and gaming platforms to deliver support to families and young people.

Our staff worked from home throughout the year - regretfully unable to utilise our new office premises.

92%

As a team we learnt a lot of new tech skills!

increase from last year!

Individual advice sessions for parents

Page 1

Autism Family Support Oxfordshire Chief Executive Officerfs Report Our COVID Response No lapse In famlly support 5ervlces throughout the pandemlc- all Se￿ICe5 delivered remotely via phone, video call, social media, and gaming platforms Thank you for your help - it's much-needed lighlness in Ihis darkness we are in. More support appointments. including more evenings Recruited more staff Pllates course for parents Weekly E-bulletins to parents/carers Autlsm Alert Card relaunched Youth Groups - face to face and online Summer Actlvltles - face to face and online Every week It is full of incredible insights, opportunities and shared wisdom. This is the best resource I have seen .a big bundle of joyful possibility and praclical steps to deal wilh changes and challenges. We have got so much out of this as a family. Jeff loves it, il'i o reql bright spal in his weak. I thought hè wouldn't be able to access the online sessions, but they're so very well adapted lo Ihe kidsthot he thorovghly enjoyed them all ond porticipoted loads (in hls own eccentrlc way). Full on positive experience. Thank y¢)u Parent of youth group member Parent recelving our weekly E-bulletln Part of our Coronaviws SUDPOrt ￿spOnse I'm sot here on the sofa in tears from reading your reply. Can't lell you how it feels that nol only someone gels il, bul has suggeslions of how lo make Ihings easier. And just that I'm u¢cepled and acknowledged and und•r$tood. It's a n•w •xp•ri•nce. Por•nt ree•ivifig fomlly wpport Fundralslng Unfortunately. our freelance fundraiser ceased working with us in May 2020. $0 fundraising became a focus for the CEO. We V￿re pleased to increase our income this year- to meet the ever-growing demand for our work, and recruft more staff. Page 2

Autism Family Support Oxfordshire Chief Executive Officerfs Report WE GREW! NEW POSTS Actlvlty Coordlnator In September 2020 we welcomed Georgina Palmer as our Activity Coordinator. This new￿ created post proved fundamental to ￿openIng face to face youth groups: keeping informed on Government guidance on Coronavirus; and supporting our activities staff. Famlly Support Team Leader In January 2021 Becky Loveless wa5 appointed Family Support Team Leader. This newly created post marked the start of expanding our family support team. and improving our infrastrurture. The post will also allow the CEO to focus on strategic development. income generation and growth of the organisations. 2 Famlly Practltloners During the year we secured funding for 2 new Family Prartitioner posts - a much needed and long-awaited development. In February 2021 we appointed a Family Practitioner11>13s). The post holder will join us in April 2021 to support families with a child aged 13 and under and co-deliver parent training courses, and holiday activities. In March 2021 we advertised for another newly created post.. Fami Practitioner to 5UPPOrt I4-25-Year￿1ds and their parent/carers. We were unable to find a candidate of the right calibre and experience- highlighting how rare and specialist this work is at national level. We will readvertise the post in 2021122. Trustees In March 2021 we recruited three additional Trustees to broaden the experience and skills of the Board. The three new trustees bring experience in business. steering groups. and finance: as well as lived experience of autism. NHS pllot project In March 2021 we commenced an exciting pilot project funded by NHS England: Peer Support and Mentoringfor 14-25 year olds. This one-year pilot project will provide peer support groups and mentoring to 14-25 year olds who display risky or complex behaviour and may require supportto access specialist mental health services. We look forward to the year ahead and developing this project. Plans for Development In 2021122 We will continue to invest in the development of the organisation, in people, systems and resources. Focused efforts are being made towards diversifying income streams. This focus is to ensure that Autism Family Support Oxfordshire continues at the forefront of autism services in Oxfordshire. working with our partners in health, social care, education, and voluntary and private sectors. A priority is securing continuation funding for the two Family Practitioner5 and Activity Coordinator; and delivering the NHS England funded Pilot project. Page 3

Autism Family Support Oxfordshire

Chief Executive Officer’s Report

Acknowledgements

� We are grateful to all our supporters those who gave their time, expertise, and grants and donations. We would like to thank everyone who has given so generously - especially the young people and family members who fundraised and volunteered for us.

� This year in particular, our staff have shown resilience and agility working throughout the pandemic, managing remote working and increased demand for services. Our small but dynamic team have been at the core of our resilience and growth. We look forward to continuing this growth in the year ahead.

Gita Lobo Chief Executive Officer

Page 4

Autism Family Support Oxfordshire

Trustees’ Annual Report

The Trustees are pleased to present their report for the year ended 31 March 2021 which provides a commentary on these results and the operations of the charity during the year, which are set out in the financial statements following this report. The report also acts as the charity’s strategic report for the year.

The Trustees’ Report covers a range of areas and these are set out as follows:

a) About Us

c) Our Strategy

a) About Us

Autism Family Support Oxfordshire is an award-winning Oxfordshire charity that believes people with autism deserve to live life to the full, and their families be supported and empowered.

We nurture, enable and inspire children and young people with autism as well as their families. We support children and families from the very start of their journey – when they receive the diagnosis of autism. We tackle the difficulties faced by the whole family living with autism – from understanding the diagnosis to developing coping mechanisms and strategies, accessing social ‘stuff’ and moving into adulthood.

We want the autism community to have a voice and for children and young adults with autism to have aspirations, feel they can achieve their potential and live happy and fulfilling lives.

We are a small Oxfordshire organisation with 3 full-time members of staff, 9 part-time, 8 sessional staff supported by 19 volunteers. We only recruit staff who have essential experience of autism and are aligned with our ethos of nurturing and enabling children and families, learning and having fun.

b) Principal Activities

Our aim is to enable and empower parent/carers; and to nurture and inspire children and young people with autism to build their confidence and skills, raise their aspirations and achieve their goals.

For parents and carers we provide advice, information and support from the very start of their journey - typically the parent is told to contact us whilst at the diagnostic clinic. Many of our parents/carers come back to us for support as and when needed, sometimes for information and advice, sometimes for support, and other times just a listening ear.

We provide advice and information via

Our training programme for parent/carers includes:

Page 5

Autism Family Support Oxfordshire

Trustees’ Annual Report

For young people aged 5 - 18 we run 4 weekly youth groups, Summer and Easter holiday activities, training workshops, and one-to-one support and advice. Often attending our activity is the first activity a child has done successfully unaccompanied by their parents or siblings, and often the only social activity they do. We aim to help children and young adults understand their autism, have the opportunity to develop social skills and confidence, feel able to achieve their goals.

We also train and support young adults to join our training team as Experts By Experience. They provide valuable first-hand experience of living with autism.

For professionals we provide joint working, training and consultation as requested or initiated by our staff. We also contribute to strategic development and are members of several strategic boards and steering groups such as the Oxfordshire Autism Partnership Board, the Early Years Steering Group, and Disabled Children Safeguarding group.

Public Benefit

Under section 17 of the Charities Act 2011, the Trustees have a duty to have due regard to the public benefit guidance published by the Charity Commission. During the year, the Trustees have acted in accordance with this requirement and they are satisfied that all the activities of the charity are for the public benefit.

Our work with families is “life changing”. Our autism expertise and working with the local autism community allow us to keep abreast of the issues faced by children, young people and their families. We help bring parents and young people together, to reduce isolation, and increase knowledge, understanding and empowerment.

Our family support service fills a gap in local services – providing autism-specific support and expertise for the family, and crucial understanding and a safe place for children and young people.

We spread autism awareness in the wider community via our training and awareness campaigns.

We have excellent support from statutory bodies including contracts with the county council and Health. Our work is complemented by donations and grants.

c) Our Strategy

Our strategy is to ensure that we develop and expand to meet the need of the community and can offer activities for the long-term.

We aim to offer services holistically for the whole family, and across the county of Oxfordshire. Our projects embody our ethos to nurture, enable and inspire, whilst remaining innovative and having the community’s needs at the heart of our work.

Page 6

Autism Family Support Oxfordshire

Trustees’ Annual Report

d) Achievements and Performance

Key financial performance indicators

The charity provides an extremely cost effective service, delivering more benefits at lower cost than comparable organisations including statutory bodies. The continued and increased commissioning of services is evidence for this.

Review of activities

The charity continually reviews its activities and gathers feedback from service users and others. A full review of the Charity’s operational performance for the year is set out in the Chief Executive Officer’s Report, which precedes this Trustee’s Report.

Investment policy and performance

The funds of the Charity are held in bank current and deposit accounts in three separate banks but are not otherwise invested.

The Charity’s operational performance is set out in the Chief Executive Officer’s Report, which precedes this Trustee’s Report.

e) Financial Review

Financial review

Despite the challenges of COVID-19, turnover increased by 14% from last year to £215,726 and the Charity made a reported surplus for the period of £12,937 following on from a deficit in the previous year of £49,449. However, this includes a charge relating to rent not payable during the first 6 months of the year to mitigate the impact of COVID required by accounting standards. Without this charge the actual surplus for the year would be £18,037. While the Charity has made a surplus, much of this is due to grants received but not yet spent and the level of expenditure on charitable activities still has to be carefully managed within the level of reserves that the charity needs to hold. Part of the reason for the deficit in 19/20 was the investment in fundraising activities, mainly grant applications. These saw modest success within 2019/20, but the impact can be seen in the year ending 31 March 2021 with grant income up from £25,000 to £80,225.

Net assets total £31,473, up from £18,536 last year. The majority of the net assets are held as cash, with only a minimal level of fixed assets and debtors. Free reserves total only £2,271 and represent less than 1 month’s total expenditure (2020: £3,536 representing under 1 month’s expenditure) However, most activities only take place after income has been confirmed and the Charity is working towards the level of free reserves rising in 21/22 although this continues to be impacted by COVID-19. The Charity is working towards a formal reserves policy, but currently operates an informal approach ensuring that were there a downturn in income the Charity could continue to operate while it addressed the situation.

Going concern review

COVID-19 has had, and may continue to have, significant impacts on the operations of the charity. One potential impact is a reduction in voluntary income. The Trustees have reviewed the financial sustainability of the charity have considered expected cashflows for 18 months after the date of signing of these accounts. As the impact of COVID-19 is uncertain, they have also stress-tested the cashflow based on a number of scenarios (including their responses to them) and are satisfied that the charity remains able to meet its obligations and that these accounts should be prepared on a going concern basis.

Page 7

Autism Family Support Oxfordshire

Trustees’ Annual Report

f) Governance, the Board and Executive Officers

The Charity is governed by a Deed of Constitution originally adopted on 19 August 1978.

The Trustee Board was made up of 6 Trustees for most of the year who are listed on page 22. There are currently 9 Trustees following the recruitment of 3 new Trustees in March 2021.

The Trustees meet at least four times a year, generally more often. Issues arising between meetings that require the consideration of all Trustees are dealt with by correspondence or telecommunication. The Treasurer is responsible for coordinating the administration of the Charity, correspondence, maintenance of financial records, expenditure payments and monitoring estimates of income and expenditure, cashflow and reporting the day-to-day activities to the Trustees.

Investment powers are as stated in the Trust Deed. The Charity does not currently hold any investments. The Trustees have a duty to identify and review the risks to which the charity is exposed and to ensure appropriate controls are in place to provide reasonable assurance against fraud and error. The Treasurer, together with the Trustees carries out regular reviews of the activities of the Charity and of the systems in use. This is for the purpose of planning for the future and assessing any major risks likely to affect the operation of the trust. The Trustees are satisfied that systems are in place to mitigate exposure to major risks.

The Board is responsible for setting the strategic direction of the charity and ensuring that it is properly controlled, the risks are managed, it is financially sustainable and that it delivers charitable outcomes for ypoung people with autism in the Oxfordshire.

The Trustees have a broad range of skills and expertise and are recruited through open advertisement.

The Board delegates the day to day operations to the Chief Executive Officer. The pay of the CEO is reviewed annually by the Board of Trustees with their salary being benchmarked against pay levels in other not for profit organisations of a similar size.

g) Statement of Trustees’ Responsibilities

The Trustees are responsible for preparing the Trustees’ annual report, which includes the strategic report, and the Financial Statements for the charity in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

The law requires the Trustees to prepare financial statements for each financial year. They must not approve the Financial Statements unless they are satisfied that these give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources, including the income and expenditure, of the charity for that period.

In preparing these financial statements, the Trustees are required to:

The Trustees are responsible for keeping adequate accounting records that are sufficient to show and explain the charity’s transactions and disclose with reasonable accuracy at any time the financial position of the charity. They are also responsible for safeguarding the assets of the charity and therefore for taking reasonable steps for the prevention and detection of fraud and other irregularities.

Page 8

Autism Family Support Oxfordshire Trustees’ Annual Report

This Trustee's annual report was approved by the Board of Trustees on 7 January 2021 and is signed on their behalf by:

Richard Brooks Chair

6 December 2021

Page 9

Autism Family Support Oxfordshire

Independent Examiner’s Report for the year ended 31 March 2021

Independent Examiner’s Report to the Trustees of Autism Family Support Oxfordshire (the “charity”)

I report to the trustees on my examination of the financial statements of Autism Family Support Oxfordshire (‘the charity’) for the year ended 31 March 2021 which comprise the Statement of Financial Activities, the Balance Sheet and related notes.

This report is made solely to the charity's trustees, as a body, in accordance with section 145 of the Charities Act 2011. My work has been undertaken so that I might state to the charity's trustees those matters I am required to state to them in this report and for no other purpose. To the fullest extent permitted by law, I do not accept or assume responsibility to anyone other than the charity and the charity's trustees as a body, for my work or for the opinions I have formed.

Responsibilities and basis of report

As the trustees of the charity you are responsible for the preparation of the financial statements in accordance with the requirements of the Charities Act 2011 ('the Act').

I report in respect of my examination of the charity’s financial statements carried out under section 145 of the Act and in carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.

Independent examiner's statement

I have completed my examination. I can confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.

Stuart Harrison FCA

Date: December 2021 13

For and on behalf of

Venthams

Chartered Accountants Millhouse 32 - 38 East Street Rochford Essex SS4 1DB

Page 10

Autism Family Support Oxfordshire

Statement of Financial Activities (including Income and Expenditure Account) f h d d h

Note
Income and endowments from
Donations and legacies
3
Grants
3
Charitable activities
4
Other trading activities
5
Investments
Total Income
Expenditure on:
Raising funds
3
Charitable activities
4
Total expenditure
Net gains/(losses) on investments
Net (expenditure)/income for the year
Transfers between funds
Net movement in funds
Reconciliation of funds:
Total funds brought forward
Total funds carried forward		 31 March 2021
31 March
2020
Unrestricted
funds
Restricted
funds
Total funds
Total funds
£
£
£
£
14,253
-
14,253
30,972
-
80,225
80,225
20,000
990
120,246
121,236
128,355
-
-
-
9,812
12
-
12
110
15,255
200,471
215,726
189,249
(5,337)
-
(5,337)
(28,972)
(11,183)
(186,269)
(197,452)
(209,726)
(16,520)
(186,269)
(202,789)
(238,698)
-
-
(1,265)
14,202
12,937
(49,451)
-
-
(1,265)
14,202
12,937
(49,451)
3,536
15,000
18,536
67,985
2,271
29,202
31,473
18,536

Page 11

Autism Family Support Oxfordshire

Balance Sheet at 31 March 2020
f
h
dd
h


Note
Fixed assets
Tangible assets
10
Current assets
Debtors
11
Cash at bank and in hand
Liabilities
Creditors: Amounts falling due within one
year
12
Net Current assets
Total assets less current liabilities
Creditors: Amounts falling due after more
than one year
Total net assets
Funds of the charity
Restricted income funds
13,14
Unrestricted funds
13
Total charity funds		 31 March 2021
£
£
1,909
817
36,715
37,532
(7,968)
29,564
31,473
-
31,473

29,202
2,271
31,473		 31 March 2020
£
£
1,219
2,429
23,866
26,295
(8,978)
17,317
18,536
-
18,536
15,000
3,536
18,536
37,532
(7,968)		 26,295
(8,978)
31,473
-		 18,536
-
31,473 18,536
29,202
2,271		 15,000
3,536
31,473 18,536

The financial statements on pages 11 to 21 were approved by the Trustees on 6 December 2021 and signed on their behalf by

Richard Brooks Chair

Paul Rennard Treasurer

The notes on pages 13 to 21 form part of these accounts

Page 12

Autism Family Support Oxfordshire

Notes to the Financial Statements for the year ended 31 March 2021

1. Legal status

The charity is registered as a charity with the Charity Commission (charity number 276494) and is unincorporated. The Trustees of the charity are set out on page 22.

2. Accounting policies

a) Statement of Compliance and Basis of Preparation

The financial statements have been prepared in accordance with the Statement of Recommended Practice for Charities (SORP), the Companies Act 2006 and applicable accounting standards (FRS102). They have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated. The charity is a Public Benefit Entity as defined by FRS102.

The Trustees consider that there are no material uncertainties regarding the charity’s ability to continue as a going concern. In arriving at this view, the Trustees have considered the risks presented by the impacts of the COVID-19 pandemic. They have considered a range of scenarios and consider that, having taken account of the these scenarios (including actions that would be taken in response to risks crystallising), the impact of COVID19 does not create uncertainties around the assessment of the charity as a going concern.

b) Significant judgements and estimates

In preparing these financial statements, the Trustees have made judgements in the application of the charity’s accounting policies which affect the amounts recognised in the financial statements. None of these estimates and judgements are considered by the Trustees to be material.

c) Income

All income is recognised once the charity has entitlement to the income, it is probable that the income will be received and the amount of income receivable can be measured reliably.

Legacies are recognised at the earlier of either: the charity is aware that probate has been granted, the estate has been finalised and notification has been made by the executor(s) to the Trust that a distribution will be made, or when a distribution is received from the estate. Receipt of a legacy, in whole or in part, is only considered probable when the amount can be measured reliably and the charity has been notified of the executor's intention to make a distribution. Where legacies have been notified to the charity, or the charity is aware of the granting of probate, and the criteria for income recognition have not been met, then the legacy is treated as a contingent asset and disclosed if material.

Income from grants, including government grants, is recognised on a receivable basis when the charity has entitlement to the funds and any prior performance conditions attached to the grants have been met. Income received in advance of entitlement is deferred and income not received when receivable is accrued.

Donated services or facilities are recognised when the charity has control over the item, any conditions associated with the donated item have been met, the receipt of economic benefit from the use of the charity of the item is probable and economic benefit can be measured reliably. They are included in income at the value of the gift to the charity i.e. the amount the charity would have been willing to pay to obtain services or facilities of equivalent economic benefit on the open market A corresponding amount is then recognised in expenditure in the period of receipt. Time spent by volunteers is not recognised in line with the SORP.

Income tax recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation.

Income tax recoverable in relation to investment income is recognised at the time the investment income is receivable

Page 13

Autism Family Support Oxfordshire

Notes to the Financial Statements for the year ended 31 March 2021

d) 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 allocated on the portion of the asset’s use.

Governance costs are those incurred in connection with administration of the charity and compliance with constitutional and statutory requirements.

Costs of generating funds are costs incurred in attracting voluntary income, and those incurred in trading activities that raise funds.

Charitable activities and Governance costs are costs incurred on the charity's educational operations, including support costs and costs relating to the governance of the charity apportioned to charitable activities.

e) Funds

Unrestricted funds are funds that are expendable at the discretion of the Trustees in furtherance of the general objects of the charity and which has not been designated for other purposes.

Restricted funds are funds which are to be used in accordance with specific restrictions imposed by donors or which have been raised by the charity for particular purposes. The costs of raising and administering such funds are charged against the specific fund. The aim and use of the major restricted funds are set out in the notes to the financial statements.

f) Tangible fixed assets and depreciation

Tangible fixed assets are carried at cost less accumulated depreciation and any provision for impairment. Assets are depreciated, on a straight line basis, over the useful economic life of the assets from the date of acquisition, as follows:

• Furniture, machinery and equipment 3 years
• Computer equipment 3 years

g) Impairment

A review for impairment of a fixed asset is carried out if events or changes in circumstances indicate that the carrying value of any fixed asset may not be recoverable. Shortfalls between the carrying value of fixed assets and their recoverable amounts are recognised as impairments. Impairment losses are recognised in the SOFA.

h) Debtors and interest receivable

Trade and other debtors are recognised at the settlement amount after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due.

Interest on funds held on deposit is included when receivable and the amount can be measured reliably by the charity; this is normally upon notification of the interest paid or payable by the bank.

Page 14

Autism Family Support Oxfordshire

Notes to the Financial Statements for the year ended 31 March 2021

i) Cash at bank and in hand

Cash at bank and in hand includes cash and short term highly liquid investments with a short maturity of three months or less from the date of acquisition or opening of the deposit or similar account.

j) Liabilities and provisions

Liabilities are recognised when there is an obligation at the balance sheet date as a result of a past event, it is probable that a transfer of economic benefit will be required in settlement, and the amount of the settlement can be estimated reliably. Liabilities are recognised at the amount that the charity anticipates it will pay to settle the debt or the amount it has received as advanced payments for the goods or services it must provide. Provisions are measured at the best estimate of the amounts required to settle the obligation. Where the effect of the time value of money is material, the provision is based on the present value of those amounts, discounted at the pre-tax discount rate that reflects the risks specific to the liability. The unwinding of the discount is recognised within interest payable and similar charges.

k) Taxation

The charity is a registered charity and is exempt from Corporation Tax on its income and gains to the extent that they are applied to its charitable purposes. The subsidiaries aim to distribute any taxable profits in full to the charity through Gift Aid so will only provide for a tax liability where this is not possible.

l) VAT

The majority of expenditure is subject to VAT, which the charity is unable to reclaim. This expenditure is therefore shown inclusive of VAT. VAT can be reclaimed by the charity under the partial exemption method for certain other activities and this recovery is recognised in the SOFA during the year. Where the activities of the charity's subsidiaries relate to taxable supplies, VAT can be reclaimed and this expenditure is shown net of VAT. The balance of VAT payable to or recoverable at the year end is included in the Financial Statements as a current liability or asset.

3. Voluntary income and costs of raising funds

31 March 2021 31 March
2020
Income and
direct costs		 **Support costs ** Total income
and costs		 Total income
and costs
£ £ £ £
Income:
Donations and fundraising 14,253 - 14,253 25,972
Legacies - - - -
Grants - - - 5,000
Total income 14,253 - 14,253 30,972
Expenditure:
Costs of raising funds (1,996) (3,341) (5,337) (28,972)
Net funds raised 12,257 (3,341) 8,916 2,000

£nil of the income above is restricted (2020: £5,000), the remainder of the income and costs are unrestricted.

Page 15

Autism Family Support Oxfordshire

Notes to the Financial Statements for the year ended 31 March 2021

4. Charitable activities

The income and costs from these activities are set out below:

31 March 2021 31 March 2020
Unrestricted Restricted Total £
£ £ £ £
Income:
Grants - 80,225 80,225 20,000
Block contracts and other income 990 120,246 121,236 128,355
Total Income 990 200,471 201,461 148,355
Direct costs 9,806 153,646 163,452 190,724
Support costs 1,377 32,623 34,000 19,002
Total costs 11,183 186,269 197,452 209,726
Net (expenditure)/income (10,193) 14,202 4,009 (61,371)

The total expenditure on charitable activities can be analysed as follows:

Staff costs:
Salaries, NI and pension
Recruitment, payroll and HR advice
Staff training, expenses and other costs
Total staff costs
Other costs:
Venue costs – activities
Leisure and other costs – activities
Venue costs - training
Trainer fees and other training costs
Rent
Office costs
IT and telephone
Insurance
Printing, postage and stationery
Professional fees and other finance costs
Depreciation
Total other costs
Total charitable expenditure		 31 March 2021
31 March 2020
Unrestricted
Restricted
Total
Total
£
£
£
£
9,806
144,104
153,910
151,209
-
3,612
3,612
2,357
80
1,387
1,467
5,470
9,886
149,103
158,989
159,036
-
3,718
3,718
5,370
-
2,633
2,633
6,150
-
268
268
5,254
-
2,923
2,923
8,268
554
14,716
15,270
9,468
51
880
931
1,820
341
5,927
6,268
5,827
86
1,497
1,583
1,524
106
1,836
1,942
4,890
130
2,257
2,387
1,798
29
511
540
321
1,297
37,166
38,463
50,690
11,183
186,269
197,452
209,726

Page 16

Autism Family Support Oxfordshire

Notes to the Financial Statements for the year ended 31 March 2021

5. Other trading activities

The charity receives fees from beneficiaries and their families to attend events and activities which are disclosed as other income in Note 4. The costs of these activities are also shown in charitable activities. In previous years, this income has been disclosed as other trading activities and a breakdown is set out below:

31 March 2021 31 March 2020
Income and
direct costs		 Support costs Total income
and costs		 Total income
and costs
£ £ £ £
Income:
Fundraising events and lotteries - - - -
Other trading income - -- - 9,812
Total income - - - 9,812
Expenditure:
Costs of trading activities - - - -
Net surplus/(deficit) - - - 9,812

£nil of the income above has been treated as restricted (2020: £8,695), the remainder is unrestricted. The trading activities above represent fees towards training courses and all expenditure is included in charitable activities.

6. Support costs

Support costs allocated to the activities of the charity represent the running costs of the charity.

31 March 2021 31 March 2020
£ £
Corporate, finance and governance costs 24,097 20,424
HR and IT costs 9,433 7,032
Depreciation of non-function specific assets 542 321
Total allocated support costs 34,072 27,777
Allocated to
Raising funds 72 8,775
Charitable activities: 34,000 19,002
Total allocated support costs 34,072 27,777

Page 17

Notes to the Financial Statements for the year ended 31 March 2021

Autism Family Support Oxfordshire

7. Net income

Net income is stated after charging/(crediting):

. Net income
et income is stated after charging/(crediting):
31 March 2021 31 March 2020
£ £
Depreciation of tangible fixed assets 542 321
Independent examiner’s remuneration incl VAT:
Independent examination fee 2,100 2,100
for payroll and other services 432 1,152

8. Employee information

Employees costs during the year were:

8. Employee information
Employees costs during the year were:
31 March 2021 31 March 2020
£ £
Employee Costs
Wages and salaries 145,060 144,997
Social Security costs 7,448 8,950
Pension costs 4,671 5,751
Total 157,179 159,698
The average number of people employed during the year was:
31 March 2021 31 March 2020
Total 13 14

The average number of people employed during the year expressed as full-time equivalents was:

31 March 2021 31 March 2020
Total 5 5

No employee received emoluments for the year amounting to more than £60,000 (2020: 0)

9. Trustees and Executive Officers

Details of Trustees and the Executive Officer are set on page 22 of these Financial Statements. Trustees do not receive any remuneration and during the year no Trustees claimed expenses (2020: 3 claiming a total of £330).

The total emoluments received by the Chief Executive Officer was:

Salary
National insurance
Pension contributions
Total		 31 March 2021
31 March 2020
£
£
44,130
44,517
4,740
4,953
1,843
2,253
50,713
51,723

Page 18

Autism Family Support Oxfordshire

Notes to the Financial Statements for the year ended 31 March 2021

10. Fixed assets: tangible assets

Cost:
At 1 April 2020
Additions
Disposals
At 31 March 2021
Accumulated depreciation:
At 1 April 2020
Charge for the year
Disposals
At 31 March 2021
Net book value:
At 31 March 2021
At 31 March 2020
11. Debtors
Due within one year
Prepayments & Accrued Income
Total due within one year
12. Creditors: Amounts falling due within one year
Taxation and social security
Accruals and deferred income
Other creditors
Total Creditors: Amounts falling due within one year		 Cost:
At 1 April 2020
Additions
Disposals
At 31 March 2021
Accumulated depreciation:
At 1 April 2020
Charge for the year
Disposals
At 31 March 2021
Net book value:
At 31 March 2021
At 31 March 2020
11. Debtors
Due within one year
Prepayments & Accrued Income
Total due within one year
12. Creditors: Amounts falling due within one year
Taxation and social security
Accruals and deferred income
Other creditors
Total Creditors: Amounts falling due within one year		 31 March 2021
Fixtures,
fittings,
furniture &
equipment
Computer
& other
equipment
Total
£
£
£
-
8,261
8,261
-
1,232
1,232
-
-
-
-
9,493
9,493
-
7,042
7,042
-
542
542
-
-
-
-
7,584
7,584
-
-
1,909
1,909
-
1,219
1,219
31 March 2021
31 March 2020
£
£
817
2,429
817
2,429
31 March 2021
31 March 2020
£
£
-
-
7,200
7,644
768
1,334		 31 March 2021
Fixtures,
fittings,
furniture &
equipment
Computer
& other
equipment
Total
£
£
£
-
8,261
8,261
-
1,232
1,232
-
-
-
-
9,493
9,493
-
7,042
7,042
-
542
542
-
-
-
-
7,584
7,584
-
-
1,909
1,909
-
1,219
1,219
31 March 2021
31 March 2020
£
£
817
2,429
817
2,429
31 March 2021
31 March 2020
£
£
-
-
7,200
7,644
768
1,334
31 March 2021
31
£
817
817
31 March 2021
31
£
-
7,200
768
2,429
March 2020
£
-
7,644
1,334
7,968 8,978

Page 19

Notes to the Financial Statements for the year ended 31 March 2021

Autism Family Support Oxfordshire

13. Fund movements

3. Fund movements
31 March 2021
At 1 April
2020		 Income **Expenditure ** Transfers Gains and
losses		 At 31 March
2021
£ £ £ £ £ £
General funds 3,536 15,255
(16,520)		 - - 2,271
Total unrestricted funds 3,536 15,255
(16,520)		 - - 2,271
Restricted funds 15,000 200,471
(186,269)		 - - 29,202
Total funds 18,536 215,726
(186,269)		 - - 31,473
31 March 2020
At 1 April
2019		 Income
Expenditure		 Transfers Gains and
losses		 At 31 March
2020
£ £
£		 £ £ £
General funds 67,985 27,199
(91,648)		 - - 3,536
Total unrestricted funds 67,985 27,199
(91,168)		 - - 3,536
Restricted funds - 162,050
(147,050)		 - - 15,000
Total funds 67,985 189,249
(238,698)		 - - 18,536
4. Fund assets and liabilities
he analysis of net assets between funds is set out below:
31 March 2021 31 March 2020
Unrestricted
Restricted		 Unrestricted Restricted
funds funds funds funds
£ £ £ £
Tangible fixed assets 1,909 - 1,219 -
Current assets 3230 34,302 11,295 15,000
Current liabilities (2,868) (5,100) (8,978) -
Total net assets at 31 March 2021 2,271 29,202 3,536 15,000

14. Fund assets and liabilities

The analysis of net assets between funds is set out below:

The charity receives donations and grants that can only be used for specified purposes. The charity maintains records for each donation or grant given in this way and allocates costs against those funds. These can be summarised as follows:

Autism activities and training
Activity co-ordinator post
Family practitioner post
Total restricted funds		 31 March 2021
At 1 April
2020
Income
Costs
Transfers
At 31 March
2021
£
£
£
£
£
-
155,471
(155,169)
-
302
15,000
15,000
(21,000)
-
9,000
-
30,000
(5,000)
-
25,000
15,000
200,471
(181,189)
-
34,302

Page 20

Autism Family Support Oxfordshire

Notes to the Financial Statements for the year ended 31 March 2021

Autism activities and training
Activity co-ordinator
Total restricted funds		 31 March 2020
At 1 April
2019
Income
Costs
Transfers
At 31 March
2020
£
£
£
£
£
-
152,594
(152,594)
-
-
-
15,000
-
-
15,000
-
167,594
(152,594)
-
15,000

15. Operating leases

The charity has a short-term lease on its offices in Abingdon which runs until 30 September 2022 but has a break clause that can cancel the lease from 30 September 2021. There are currently no non-cancellable operating leases for printers and office equipment. Details are set out below:

Within one year
One year or more but less than two years
More than two years but less than five years
Total operating leases		 31 March 2021
31 March
2020
Land and
buildings
IT and
office
equipment
Total
£
£
£
£
20,400
-
20,400
15,300
7,650
-
7,650
15,300
-
-
-
7,650
28,050
28,050
38,250

16. Contingent liabilities

The Group and the charity have no contingent liabilities as at 31 March 2021 (2020: £nil).

17. Related party transactions

A number of the Trustees are employed by health authorities and other public sector bodies who contract with, or provide services to, the Charity. Their positions on those bodies is not directly related to the transactions and relationships that the Charity has with the health authorities, so it is considered that there are no conflict of interests.

In addition, some Trustees have autistic relatives who, as such, are eligible for services provided by the Charity. Where these relatives receive services from the Charity, it is at arm’s length and on the same basis as other beneficiaries.

Page 21

Autism Family Support Oxfordshire Trustees, Officers and Advisors

Principal Office: Abingdon Community Support Service
Crabtree Place
off Audlett Drive
Abingdon
OX14 3GD
Board of Trustees
Richard Brooks Chair (from 9 July 2020)
Dr John Richer Chair (to 9 July 2020) Resigned 27 August 2020
Lesley Feldman Resigned 20 September 2021
Catherine Hill Appointed 8 March 2021
Nick Keene Secretary
Paul Rennard Treasurer Appointed 9 August 2019
Marian Roiser
Hayley Ryder Appointed 8 March 2021
Sue Sweeney
Helen Toone Appointed 8 March 2021
Chief Executive Officer
Gita Lobo
Accountants: Venthams
Chartered Accountants
Millhouse
32 - 38 East Street Rochford
Essex
SS4 1DB
Bankers: Barclays Bank PLC
1 Churchill Place
London
E14 5HP

Page 22