Autism Family Support Oxfordshire
Unaudited Financial Statements and Annual Report for the year ended 31 March 2022
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 2022
Contents
The Trustees are pleased to present their Annual Report and the Charity’s Financial Statements for the year ended 31 March 2022.
| 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 2022
Autism Family Support Oxfordshire Chief Executive Officerfs Report This ye¥ was or of our 5$t years yeL We It1¥e 411 rw referrals-trt high1 rmvnber of referrals in 10 years. and (maThl for ps Wr ever. o increase in referrals 3,935 Children and young adults supported by us in )21/ 28Y. NEW REFERRALS during the 77/ of new referrals were children aged O-13 425 young people received a direct service 20Y. 630 Individual advice appointments The majority (45%) of the young people we supported this year were aged 11-15 years W¢ v¢ b¢en in such a durk place, and it feels like you've jvsl Ivrned a lighi •n. The number of young people requiring I:1 support increased by $6Y. Parent AFSO is q IrFeline, qlways there when evehing feels like il is falling apart. They listen, they Uhdersl4nd, and ihey pr•adively help. Page I
Autism Family Support Oxfordshire Chief Executive Officerfs Report NEW this year! We were delightedto expaTrJ our small Famity Support Tewn to help meet growing dernand for athice and support to parlI(er$ and youne peoFIe. POSTS Family Practilioner (0-13s) In April 202L we welcomed WKky CravAey as Famity Practitb)Tr2r supwrring familie5 who have a (hild aged 13 arsd under" and Ottober 2021 Uaire Glasgow was elcond as Famity Pracwioner wpp)rn"ng tsmilies 3 young person aged 14-25. Family Practitioner (14-25s) VKky and Claire h3ve esraL4ished ueatTr/e way5 of tsmilie5 inclLKling online Supp groups and olne Meet Wicky & Cloire sevAons for newty referred fJnlls. NHS PILOT PROJECT: PEER SUPPORT GROUPS & MENTORING We delNered a needs-led Ce-year 10[ projecr fvnded by NHS EnglaTrJ.' Peer Supportond MentoriiJ9for 14-25 yeorolds. We delNered four peer SUPFQrt grCps, where each grJp addressed an emerging iSe facire OLf wung peoF4e. The four t0C5 were UThJer5tanding My AuDsm,. Social Skills & STryirE Safe,. Girfs on the spectrum Ifor only)." and Self-harrn aThJ suiodal thhts. Each peer SUPkKJrt group a5 SLKcessful in achieving 5itive outcome5 for the Yog FopIe. Peer Support Groups for young people (Ajtcomes yourrfJ people after aMerKling a peer group: 71Yo Felt rre Fmjrt of therr comnLJnity 44% Felt ne accepted and less isdated 64Yo Felt rwre hopehJl and optirru51ic about th8r fulLre S7Yo Felt rr£fe ab to ask fcf help IO0% Wanted to conlinue to meet as a peer wpporl group IO0% Accessed me of ow services, after attending a peer SUPPt govp. Peer svpwl grovps were effedive in promoliTrg Sel1.advgcY and support nelwxks amongst young people: and proved lo promote enga9err*nt. good dKision making. and wwoved mental health We eRIre prqea rep)rted reCnben0rtns on rwY4ne a peer group with auts"5tK We inteThJ to dr¥elop thi5 10t aTrJ delpr fvtwe peer Page 2
Autism Family Support Oxfordshire Chief Executive Officerfs Report We mentored 74 young people with complex needs. Before commencing mentorinL all the young people reported feeling social isolation," low mood," diffi.culties with emotional regulation vthere it affected their daily activities. 40% of the Y£g people1301 reported self- harm andlor suicidal ideation. However. we gjspect this fieure is higher. with more youne people hawne unreported experience5. Mentoring 14-25 year-olds people with complex needs After the Mentoring: 72% had mettheirSHORT-TERM goal. But only 3% hèd met t1r LONG-TERM goal, dearfy indicating the need for ongoine ng-erm mentorin& beyond the onwear pilot project. I. of young people Vbryshed to continue to receive mentoring orto have access to mentorin8 then needed. Impact of COVID-19 pandemic The ongoing cov119 paTrJemic and a$9xiated resrncDons meanr our services were delNered via a hybnd of in-pern and virtual servKes. maionry of parents/Girers rewrted that Virnjal appointments Via VKleo calls cf telep1 were more èccessible. D'mety. and weferred. Hi)wever. majority olyrE peOe preferred iTrperson Me11. Ourgroup w(Yk with Y¢)U people. yojth group5. Feer gjppon erows. and Youth Team- was delivered in•erson exceptwtn wohitited ty Cororthirus resm"ctis. AJI $rtraining Cr5e5 remained onlbne. We Saw a ygnfficant rise in young pecfsle ener1r Fwr mental health, Sla1 anxiety, very low mcrt)d. sttial isolatn and a lack of friendship5 arKI xKial S"115. A swifftant nurnter of children a1 young cple empenenced thfficuty retwnirEto fKtrt(tface ethKation and other attNines. A nUMr of y¢xmg peokqe felt fatigued by zcn meets.ngs yet fett anxiou5 atx)ut meets.ng peoFle fa to frKe. I'm l••king f•rward t• seeing pe•ple again. Yov can tell it's bud when p¢•ple with avlism are lo•king f•rwaA t• being so<ial again. Youth qffjup nmbef The maiofty145Y.} of the yourE people supported thi5 year were aged 11-15 yeaT5. There was a 56Y• irKrease in the numter of young peWe identrfied as requir1 l.'I suppon. TragKalty, cffje of ouryourE people completed 5cide thi5 year. Thi5 tragedy is an indication of the rnental health of many young people. The rnajorrty of young people who received our mentoring Servi presented with several key marker5 to indicate a risk of 9Jickle. Sadly, 5tatutryy and ccrfnmUnY servKes across Oxfordshire are ¢yrfustretcW thj not proKrprfety rn)r adequatety SUFWrt young auTr"Sts( people. We continued io lobby for improved services for cwr children. ywng adutts aThJ families. ilUdI cclitrit.ngt0wèrdS local strate( planning and service de&gn, ty way of membershp on strateoc tr*)ards. Page 3
Autism Family Support Oxfordshire
Chief Executive Officer’s Report
Gita Lobo Chief Executive Officer
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Autism Family Support Oxfordshire
Trustees’ Annual Report
The Trustees are pleased to present their report for the year ended 31 March 2022 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:
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a) About Us e) Financial Review
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b) Principal Activities c) Our Strategy
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f) Governance, the Board and Executive Officers
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g) Statement of the Trustees’ Responsibilities
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d) Achievements and Performance
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 5 full-time members of staff, 7 part-time, 7 sessional staff supported by 27 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
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Advice surgeries - several held weekly across Oxfordshire
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Home visits - when an advice surgery is not suitable we can visit families and young people at home.
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Information and support via monthly email bulletins, on the phone, and attending meetings.
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Support Groups - we run two support groups, one in Carterton for all parents/carers, and another in
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Abingdon for parents who are themselves on the autism spectrum.
Our training programme for parent/carers includes:
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All Things Autism - a six-week course for parent/carers. Commissioned by Oxford Health NHS Foundation Trust via the local Child and Adolescent Mental Health Service (CAMHS). Runs 10 times per annum.
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Challenging Behaviour and Autism - a six-week course for parent/carers who experience challenging behaviour by their child or children at home. Runs twice per annum.
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Autism Family Support Oxfordshire
Trustees’ Annual Report
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We co-deliver PUFFIN - a post diagnosis course for parents of children aged under 5, managed by Oxfordshire County Council.
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We co-deliver an Autism Workshop - a three hour introduction for parents of pre-school aged children diagnosed at the John Radcliffe Children's Hospital
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Plus, bespoke training as requested.
For young people we provide 3 weekly youth groups for 8-21 year olds, Summer and Easter holiday activities for 8-17 year olds 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 Buckinghamshire, Oxfordshire and Berkshire West (BOB) Integrated Care Partnership Learning Disability and Autism Subgroup and the 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.
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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
Due to the success in raising grants in 21/22 to support our work and carry out new projects, turnover increased by 21% from last year to £260,437. However, the Charity only made a small surplus for the year of £1,168 following a surplus in the previous year of £12,937. However, the reduction in surplus results from expenditure on projects for which grants were received in 20/21.
Net assets total £32,641, similar to the £31,473 last year. The majority of the net assets are held as cash, with only a minimal level of fixed assets and debtors. Free reserves have risen from £2,271 to £8,627 but still represent less than 1 month’s total expenditure (2021: under 1 month’s expenditure). However, most activities only take place after income has been confirmed and the Charity continues to work towards the level of free reserves rising in future years. 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 significant impacts on the operations of the charity, the outcomes of which are still being felt. In addition, the increase in grant income in 21/22 will be difficult to sustain in 22/23 and there is a real possibility of a reduction in voluntary income as a result of the cost of living situation, which may also see the charity’s operating costs rise. 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 future funding 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.
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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 9 Trustees during the entire year and these are listed on page 22. There are currently 7 Trustees following the retirement of 2 of the Trustees in the early part of 22/23.
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 young 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:
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select suitable accounting policies and apply them consistently
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observe the methods and principles in the Charities SORP
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make judgements and estimates that are reasonable and prudent
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state whether UK accounting standards have been followed, subject to any material departures disclosed and explained in the financial statements
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prepare the Financial Statements on a going concern basis, unless it is inappropriate to presume that the Charity will continue to operate.
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.
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Autism Family Support Oxfordshire
Trustees’ Annual Report
This Trustee's annual report was approved by the Board of Trustees on 26 January 2023 and is signed on their behalf by:
Paul Rennard Interim Chair and Treasurer
26 January 2023
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Autism Family Support Oxfordshire
Independent Examiner’s Report for the year ended 31 March 2022
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 2022 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:
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accounting records were not kept in respect of the charity as required by section 130 of the Act; or
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the accounts do not accord with those records; or
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the accounts do 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.
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: January 2023 27
For and on behalf of
Venthams
Chartered Accountants Millhouse 32 - 38 East Street Rochford Essex SS4 1DB
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Autism Family Support Oxfordshire
Statement of Financial Activities (including Income and Expenditure Account)
| Note | 31 March 2022 | 31 March 2021 |
|||
|---|---|---|---|---|---|
| Unrestricted funds |
Restricted funds |
Total funds | Total funds | ||
| £ | £ | £ | £ | ||
| Income and endowments from | |||||
| Donations and legacies | 3 | 22,822 | - | 22,822 | 14,253 |
| Grants | 3 | - | 106,263 | 106,263 | 80,225 |
| Charitable activities | 4 | 2,124 | 129,226 | 131,350 | 121,236 |
| Other trading activities | 5 | - | - | - | - |
| Investments | 2 | - | 2 | 12 | |
| Total Income | 24,948 | 235,489 | 260,437 | 215,726 | |
| Expenditure on: | |||||
| Raising funds | 3 | (3,656) | - | (3,656) | (5,337) |
| Charitable activities | 4 | (14,936) | (240,677) | (255,613) | (197,452) |
| Total expenditure | (18,592) | (240,677) | (259,269) | (202,789) | |
| Net gains/(losses) on investments | - | - | - | - | |
| Net (expenditure)/income for the year | 6,356 | (5,188) | 1,168 | 12,937 | |
| Transfers between funds | - | - | - | - | |
| Net movement in funds | 6,356 | (5,188) | 1,168 | 12,937 | |
| Reconciliation of funds: | |||||
| Total funds brought forward | 2,271 | 29,202 | 31,473 | 18,536 | |
| Total funds carried forward | 8,627 | 24,014 | 32,641 | 31,473 |
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Autism Family Support Oxfordshire
Balance Sheet at 31 March 2022
| 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 2022 £ £ 1,807 2,664 60,319 62,983 (32,149) 30,834 32,641 - 32,641 24,014 8,627 32,641 |
31 March 2022 £ £ 1,807 2,664 60,319 62,983 (32,149) 30,834 32,641 - 32,641 24,014 8,627 32,641 |
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 2021 £ £ 1,909 817 36,715 37,532 (7,968) 29,564 31,473 - 31,473 29,202 2,271 31,473 |
|---|---|---|---|---|
| 62,983 (32,149) |
37,532 (7,968) |
|||
| 32,641 - |
31,473 - |
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| 32,641 | 31,473 | |||
| 24,014 8,627 |
29,202 2,271 |
|||
| 32,641 | 31,473 |
The financial statements on pages 11 to 21 were approved by the Trustees on 26 January 2023 and signed on their behalf by
Paul Rennard Interim Chair and Treasurer
Catherine Hill Vice-chair
The notes on pages 13 to 21 form part of these accounts
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Autism Family Support Oxfordshire
Notes to the Financial Statements for the year ended 31 March 2022
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 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
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Autism Family Support Oxfordshire
Notes to the Financial Statements for the year ended 31 March 2022
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:
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Furniture, machinery and equipment 3 years
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• 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.
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Autism Family Support Oxfordshire
Notes to the Financial Statements for the year ended 31 March 2022
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. Expenditure is therefore shown inclusive of VAT.
m) Financial Instruments
The Charity only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value.
3. Voluntary income and costs of raising funds
| 31 March | 2022 | 31 March 2021 |
||
|---|---|---|---|---|
| Income and direct costs |
**Support costs ** | Total income and costs |
Total income and costs |
|
| £ | £ | £ | £ | |
| Income: | ||||
| Donations and fundraising | 22,822 | - | 22,822 | 14,253 |
| Legacies | - | - | - | - |
| Grants | - | - | - | - |
| Total income | 22,822 | - | 22,822 | 14,253 |
| Expenditure: | ||||
| Costs of raising funds | (281) | (3,375) | (3,656) | (5,337) |
| Net funds raised | 22,541 | (3,375) | 19,166 | 8,916 |
All of the income and costs above are unrestricted so £nil of the income above is restricted (2021: £nil).
Page 15
Autism Family Support Oxfordshire
Notes to the Financial Statements for the year ended 31 March 2022
4. Charitable activities
The income and costs from these activities are set out below:
| Income: Grants Block contracts and other income Total Income Direct costs Support costs Total costs Net (expenditure)/income |
31 March 2022 31 March 2021 Unrestricted Restricted Total £ £ £ £ £ - 106,263 106,263 80,225 2,124 129,226 131,350 121,236 |
|---|---|
| 2,124 235,489 237,613 201,461 (13,067) (203,408) (216,475) (163,452) (1,869) (37,269) (39,133) (34,000) |
|
| (14,936) (240,677) (255,613) (197,452) |
|
| (12,812) (5,188) (18,000) 4,009 |
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 2022 31 March 2021 Unrestricted Restricted Total Total £ £ £ £ 13,067 190,282 203,349 153,910 - 4,343 4,343 3,612 95 1,670 1,765 1,467 |
|---|---|
| 13,162 196,295 209,457 158,989 |
|
| - 6,230 6,230 3,718 - 5,641 5,641 2,633 - - - 268 - 1,255 1,255 2,923 816 14,439 15,255 15,270 48 844 892 931 578 10,211 10,789 6,268 89 1,575 1,664 1,583 57 1,006 1,063 1,942 123 2,165 2,288 2,387 63 1,016 1,079 540 |
|
| 1,774 44,382 46,156 38,463 |
|
| 14,936 240,677 255,613 197,452 |
Page 16
Autism Family Support Oxfordshire
Notes to the Financial Statements for the year ended 31 March 2022
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. During the year, the charity has received £nil of income from other trading activities (2021: £nil).
6. Support costs
Support costs allocated to the activities of the charity represent the running costs of the charity.
| 31 March 2022 | 31 March 2021 | |
|---|---|---|
| £ | £ | |
| Corporate, finance and governance costs | 23,854 | 24,097 |
| HR and IT costs | 14,295 | 9,433 |
| Depreciation of non-function specific assets | 1,082 | 542 |
| Total allocated support costs | 39,231 | 34,072 |
| Allocated to | ||
| Raising funds | 98 | 72 |
| Charitable activities: | 39,133 | 34,000 |
| Total allocated support costs | 39,231 | 34,072 |
| . Net income | ||
| et income is stated after charging/(crediting): | ||
| 31 March 2022 | 31 March 2021 | |
| £ | £ | |
| Depreciation of tangible fixed assets | 1,082 | 542 |
| Independent examiner’s remuneration incl VAT: | ||
| Independent examination fee | 2,100 | 2,100 |
| for payroll and other services | 504 | 432 |
7. Net income
Net income is stated after charging/(crediting):
Page 17
Autism Family Support Oxfordshire
Notes to the Financial Statements for the year ended 31 March 2022
8. Employee information
Employees costs during the year were:
| . Employee information mployees costs during the year were: |
||
|---|---|---|
| 31 March 2022 | 31 March 2021 | |
| £ | £ | |
| Employee Costs | ||
| Wages and salaries | 189,073 | 145,060 |
| Social Security costs | 11,284 | 7,448 |
| Pension costs | 6,269 | 4,671 |
| Total | 206,626 | 157,179 |
| he average number of people employed during the year was: | ||
| 31 March 2022 | 31 March 2021 | |
| Total | 15 | 13 |
| he average number of people employed during the year expressed as full-time equivalents | was: | |
| 31 March 2022 | 31 March 2021 | |
| Total | 7 | 5 |
The average number of people employed during the year was:
The average number of people employed during the year expressed as full-time equivalents was:
No employee received emoluments for the year amounting to more than £60,000 (2021: 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 no Trustees claimed expenses during the year (2021: 0 claiming a total of £nil).
The total emoluments received by the Chief Executive Officer was:
| Salary National insurance Pension contributions Total |
31 March 2022 31 March 2021 £ £ 43,130 43,130 4,731 4,740 1,845 1,843 |
|---|---|
| 49,706 49,713 |
Page 18
Autism Family Support Oxfordshire
Notes to the Financial Statements for the year ended 31 March 2022
10. Fixed assets: tangible assets
| Cost: At 1 April 2021 Additions Disposals At 31 March 2022 Accumulated depreciation: At 1 April 2021 Charge for the year Disposals At 31 March 2022 Net book value: At 31 March 2022 At 31 March 2021 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 2021 Additions Disposals At 31 March 2022 Accumulated depreciation: At 1 April 2021 Charge for the year Disposals At 31 March 2022 Net book value: At 31 March 2022 At 31 March 2021 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 2022 Fixtures, fittings, furniture & equipment Computer & other equipment Total £ £ £ - 9,493 9,493 - 980 980 - - - - 10,473 10,473 - 7,584 7,584 - 1,082 1,082 - - - - 8,666 8,666 - - 1,807 1,807 - 1,909 1,909 31 March 2022 31 March 2021 £ £ 2,664 817 2,664 817 31 March 2022 31 March 2021 £ £ 4,527 - 8,632 7,200 18,990 768 |
31 March 2022 Fixtures, fittings, furniture & equipment Computer & other equipment Total £ £ £ - 9,493 9,493 - 980 980 - - - - 10,473 10,473 - 7,584 7,584 - 1,082 1,082 - - - - 8,666 8,666 - - 1,807 1,807 - 1,909 1,909 31 March 2022 31 March 2021 £ £ 2,664 817 2,664 817 31 March 2022 31 March 2021 £ £ 4,527 - 8,632 7,200 18,990 768 |
|---|---|---|---|
| 31 March 2022 31 £ 2,664 2,664 31 March 2022 31 £ 4,527 8,632 18,990 |
|||
| 817 | |||
| March 2021 £ - 7,200 768 |
|||
| 32,149 | 7,968 |
Creditors include £2,736 of deferred income (2021: £nil). This relates to income for Easter activities received before 31 March 2022 but taking place at Easter after the year end. No deferred income amounts have been released from the previous year (2021: £nil)
Page 19
Notes to the Financial Statements for the year ended 31 March 2022
Autism Family Support Oxfordshire
13. Fund movements
| 3. Fund movements | |
|---|---|
| General funds Total unrestricted funds Restricted funds Total funds General funds Total unrestricted funds Restricted funds Total funds |
31 March 2022 At 1 April 2021 Income Expenditure Transfers Gains and losses At 31 March 2022 £ £ £ £ £ £ 2,271 24,948 (18,592) - - 8,627 2,271 24,948 (18,592) - - 8,627 29,202 235,489 (240,677) - - 24,014 31,473 260,437 (259,269) - - 32,641 31 March 2021 At 1 April 2020 Income Expenditure Transfers Gains and losses At 31 March 2021 £ £ £ £ £ £ 3,536 15,255 (16,520) - - 2,271 |
| 3,536 15,255 (16,520) - - 2,271 15,000 200,471 (186,269) - - 29,202 |
|
| 18,536 215,726 (202,789) - - 31,473 |
14. Fund assets and liabilities
The analysis of net assets between funds is set out below:
| Tangible fixed assets Current assets Current liabilities Total net assets at 31 March 2022 |
31 March 2022 31 March 2021 Unrestricted funds Restricted funds Unrestricted funds Restricted funds £ £ £ £ 1,807 - 1,909 - 18,233 44,750 3,230 34,302 (11,413) (20,736) (2,868) (5,100) |
|---|---|
| 8,627 24,014 2,271 29,202 |
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 Family support project Total restricted funds |
31 March 2022 At 1 April 2021 Income Costs Transfers At 31 March 2022 £ £ £ £ £ (4,798) 146,724 (140,712) - 1,214 9,000 15,000 (16,500) - 7,500 25,000 - (25,000) - - - 73,765 (58,465) - 15,300 |
|---|---|
| 29,202 235,489 (240,677) - 24,014 |
Page 20
Autism Family Support Oxfordshire
Notes to the Financial Statements for the year ended 31 March 2022
| 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 (160,269) - (4,798) 15,000 15,000 (21,000) - 9,000 - 30,000 (5,000) - 25,000 |
|---|---|
| 15,000 200,471 (186,289) - 29,202 |
15. Operating leases
The charity has a short-term lease on its offices in Abingdon which runs until 30 September 2022 but there is an informal agreement that this will be extended. 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 2022 31 March 2021 Land and buildings IT and office equipment Total £ £ £ £ 7,650 - 7,650 20,400 - - - 7,650 - - - - |
|---|---|
| 7,650 7,650 28,050 |
16. Contingent liabilities
The charity has no contingent liabilities as at 31 March 2022 (2021: £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 | ||
| Paul Rennard | Interim Chair (from 21 July 2022) | |
| Treasurer | ||
| Richard Brooks | Chair (to 21 July 2022) | |
| Lesley Feldman | Resigned 20 September 2021 | |
| Catherine Hill | Vice Chair (from 21 July 2022) | |
| Nick Keene | Secretary | |
| Marian Roiser | Resigned 19 May 2022 | |
| Hayley Ryder | ||
| Sue Sweeney | ||
| Helen Toone |
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