## **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 It￿1¥e￿ 411 r*w referrals-trt high￿1
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
eve￿hing 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
par￿lI(￿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 *elcon*d 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 o￿lne Meet Wicky &
Cloire sevAons for newty referred fJnll￿s.
NHS PILOT PROJECT:
PEER SUPPORT GROUPS & MENTORING
We delNered a needs-led C￿e-year ￿10[ projecr fvnded by NHS
EnglaTrJ.' Peer Supportond MentoriiJ9for 14-25 yeorolds.
We delNered four peer SUPFQrt grC￿ps, where each gr￿Jp
addressed an emerging iS￿e facire OLf wung peoF4e. The four
t0￿C5 were UThJer5tanding My AuDsm,. Social Skills & STryirE Safe,.
Girfs on the spectrum Ifor only)." and Self-harrn aThJ suiodal
th￿hts. Each peer SUPkKJrt group ￿a5 SLKcessful in achieving
5itive outcome5 for the Yo￿g F*opIe.
Peer Support
Groups for
young people
(Ajtcomes yourrfJ people after aMerKling a peer group:
71Yo Felt rr￿e Fmjrt of therr comnLJnity
44% Felt n￿e 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 m￿e of ow services, after attending a peer SUPP￿t govp.
Peer svpwl grovps were effedive in promoliTrg Sel1.adv￿gcY and
support nelw*xks amongst young people: and proved lo promote
enga9err*nt. good dKision making. and wwoved mental health
We eRI￿re￿ ￿ prqea rep)rted reC￿n￿ben0rt￿ns on rwY4ne a peer
group with auts"5tK We inteThJ to dr¥elop thi5 ￿10t aTrJ delp￿r 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 t￿1r 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 cov1￿19 paTrJemic and a$9xiated resrncDons meanr our services were delNered
via a hybnd of in-per￿n 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 oly￿rE peO￿e preferred iTrperson Me￿11￿.
Ourgroup w(Yk with Y¢)U￿ people. yojth group5. Feer gjppon erows. and Youth Team-
was delivered in•erson exceptwt*n wohitited ty Cororthirus resm"cti￿s. AJI $￿rtraining
C￿r5e5 remained onlbne.
We Saw a ygnfficant rise in young pecfsle e￿ner￿1r
Fwr mental health, S￿la1 anxiety, very low mcrt)d.
sttial isolat￿n and a lack of friendship5 arKI xKial
S￿"115. A swifftant nurnter of children a￿1 young
cple empenenced thfficuty retwnirEto fKtrt(tface
ethKation and other attNines.
A nUM￿r of y¢xmg peokqe felt fatigued by zc￿n
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 n*mbef
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 5￿cide 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 ccrfnmUn￿Y 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. i￿lUdI
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** 

Page 4 



**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: 

- a) About Us e) Financial Review 

- b) Principal Activities c) Our Strategy 

   - f) Governance, the Board and Executive Officers 

   - g) Statement of the Trustees’ Responsibilities 

- 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 

- Advice surgeries - several held weekly across Oxfordshire 

- Home visits - when an advice surgery is not suitable we can visit families and young people at home. 

- Information and support via monthly email bulletins, on the phone, and attending meetings. 

- Support Groups - we run two support groups, one in Carterton for all parents/carers, and another in 

- Abingdon for parents who are themselves on the autism spectrum. 

Our training programme for parent/carers includes: 

- 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. 

- 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. 

Page 5 



**Autism Family Support Oxfordshire** 

**Trustees’ Annual Report** 

- We co-deliver PUFFIN - a post diagnosis course for parents of children aged under 5, managed by Oxfordshire County Council. 

- 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 

- 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. 

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** 

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. 

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 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: 

- select suitable accounting policies and apply them consistently 

- observe the methods and principles in the Charities SORP 

- make judgements and estimates that are reasonable and prudent 

- state whether UK accounting standards have been followed, subject to any material departures disclosed and explained in the financial statements 

- 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. 

Page 8 



**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** 

Page 9 



**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: 

- accounting records were not kept in respect of the charity as required by section 130 of the Act; or 

- the accounts do not accord with those records; or 

- 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 

Page 10 



**Autism Family Support Oxfordshire** 

## **Statement of Financial Activities (including Income and Expenditure Account)** 

||**Note**||**31 March 2022**||**31 March**<br>**2021**|
|---|---|---|---|---|---|
|||**Unrestricted**<br>**funds**|<br>**Restricted**<br>**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**|



Page 11 



**Autism Family Support Oxfordshire** 

**Balance Sheet at 31 March 2022** 

|**Note**<br>**Fixed assets**<br>**Tangible assets**<br>**_10_**<br>**Current assets**<br>Debtors<br>**_11_**<br>Cash at bank and in hand<br>**Liabilities**<br>**Creditors**: Amounts falling due within one<br>year<br>**_12_**<br>**Net Current assets**<br>**Total assets less current liabilities**<br>**Creditors**: Amounts falling due after more<br>than one year<br>**Total net assets**<br>**Funds of the charity**<br>Restricted income funds<br>**_13,14_**<br>Unrestricted funds<br>**_13_**<br>**Total charity funds**|**31 March 2022**<br>**£**<br>**£**<br>**1,807**<br>2,664<br>60,319<br>**62,983**<br>(32,149)<br>**30,834**<br>**32,641**<br>-<br>**32,641**<br> <br>24,014<br>8,627<br>**32,641**|**31 March 2022**<br>**£**<br>**£**<br>**1,807**<br>2,664<br>60,319<br>**62,983**<br>(32,149)<br>**30,834**<br>**32,641**<br>-<br>**32,641**<br> <br>24,014<br>8,627<br>**32,641**|**31 March 2021**<br>**£**<br>**£**<br>**1,909**<br>817<br>36,715<br>**37,532**<br>(7,968)<br>**29,564**<br>**31,473**<br>-<br>**31,473**<br>29,202<br>2,271<br>**31,473**|**31 March 2021**<br>**£**<br>**£**<br>**1,909**<br>817<br>36,715<br>**37,532**<br>(7,968)<br>**29,564**<br>**31,473**<br>-<br>**31,473**<br>29,202<br>2,271<br>**31,473**|
|---|---|---|---|---|
||**62,983**<br>(32,149)||**37,532**<br>(7,968)||
||||||
|||**32,641**<br>-||**31,473**<br>-|
|||**32,641**||**31,473**|
|||24,014<br>8,627||29,202<br>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 

Page 12 



**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 

Page 13 



**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: 

- 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 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**<br>**2021**|
|---|---|---|---|---|
||**Income and**<br>**direct costs**|**Support costs **|**Total income**<br>**and costs**|**Total income**<br>**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:**<br>Grants<br>Block contracts and other income<br>**Total Income**<br>Direct costs<br>Support costs<br>**Total costs**<br>**Net (expenditure)/income**|**31 March 2022**<br>**31 March 2021**<br>**Unrestricted**<br>**Restricted**<br>**Total**<br>**£**<br>**£**<br>**£**<br>**£**<br>**£**<br>-<br>106,263<br>**106,263**<br>80,225<br>2,124<br>129,226<br>**131,350**<br>121,236|
|---|---|
||2,124<br>**235,489**<br>**237,613**<br>**201,461**<br>(13,067)<br>(203,408)<br>**(216,475)**<br>(163,452)<br>(1,869)<br>(37,269)<br>**(39,133)**<br>(34,000)|
||**(14,936)**<br>**(240,677)**<br>**(255,613)**<br>**(197,452)**|
||**(12,812)**<br>**(5,188)**<br>**(18,000)**<br>**4,009**|



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

|**Staff costs:**<br>Salaries, NI and pension<br>Recruitment, payroll and HR advice<br>Staff training, expenses and other costs<br>**Total staff costs**<br>**Other costs:**<br>Venue costs – activities<br>Leisure and other costs – activities<br>Venue costs - training<br>Trainer fees and other training costs<br>Rent<br>Office costs<br>IT and telephone<br>Insurance<br>Printing, postage and stationery<br>Professional fees and other finance costs<br>Depreciation<br>**Total other costs**<br>**Total charitable expenditure**|**31 March 2022**<br>**31 March 2021**<br>**Unrestricted**<br>**Restricted**<br>**Total**<br>**Total**<br>**£**<br>**£**<br>**£**<br>**£**<br>13,067<br>190,282<br>**203,349**<br>153,910<br>-<br>4,343<br>**4,343**<br>3,612<br>95<br>1,670<br>**1,765**<br>1,467|
|---|---|
||**13,162**<br>**196,295**<br>**209,457**<br>**158,989**|
||-<br>6,230<br>**6,230**<br>3,718<br>-<br>5,641<br>**5,641**<br>2,633<br>-<br>-<br>**-**<br>268<br>-<br>1,255<br>**1,255**<br>2,923<br>816<br>14,439<br>**15,255**<br>15,270<br>48<br>844<br>**892**<br>931<br>578<br>10,211<br>**10,789**<br>6,268<br>89<br>1,575<br>**1,664**<br>1,583<br>57<br>1,006<br>**1,063**<br>1,942<br>123<br>2,165<br>**2,288**<br>2,387<br>63<br>1,016<br>**1,079**<br>540|
||**1,774**<br>**44,382**<br>**46,156**<br>**38,463**|
|||
||**14,936**<br>**240,677**<br>**255,613**<br>**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**<br>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<br>National insurance<br>Pension contributions<br>**Total**|**31 March 2022**<br>**31 March 2021**<br>**£**<br>**£**<br>43,130<br>43,130<br>4,731<br>4,740<br>1,845<br>1,843|
|---|---|
||**49,706**<br>**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:**<br>At 1 April 2021<br>Additions<br>Disposals<br>**At 31 March 2022**<br>**Accumulated depreciation:**<br>At 1 April 2021<br>Charge for the year<br>Disposals<br>**At 31 March 2022**<br>**Net book value:**<br>**At 31 March 2022**<br>**At 31 March 2021**<br>**11. Debtors**<br>**Due within one year**<br>Prepayments & Accrued Income<br>**Total due within one year**<br>**12. Creditors: Amounts falling due within one year**<br>Taxation and social security<br>Accruals and deferred income<br>Other creditors<br>**Total Creditors: Amounts falling due within one year**|**Cost:**<br>At 1 April 2021<br>Additions<br>Disposals<br>**At 31 March 2022**<br>**Accumulated depreciation:**<br>At 1 April 2021<br>Charge for the year<br>Disposals<br>**At 31 March 2022**<br>**Net book value:**<br>**At 31 March 2022**<br>**At 31 March 2021**<br>**11. Debtors**<br>**Due within one year**<br>Prepayments & Accrued Income<br>**Total due within one year**<br>**12. Creditors: Amounts falling due within one year**<br>Taxation and social security<br>Accruals and deferred income<br>Other creditors<br>**Total Creditors: Amounts falling due within one year**|**31 March 2022**<br>**Fixtures,**<br>**fittings,**<br>**furniture &**<br>**equipment**<br>**Computer**<br>**& other**<br>**equipment**<br>**Total**<br>**£**<br>**£**<br>**£**<br>-<br>9,493<br>**9,493**<br>-<br>980<br>**980**<br>-<br>-<br>**-**<br>**-**<br>**10,473**<br>**10,473**<br>-<br>7,584<br>**7,584**<br>-<br>1,082<br>**1,082**<br>-<br>-<br>**-**<br>**-**<br>**8,666**<br>**8,666**<br>**-**<br>**-**<br>**1,807**<br>**1,807**<br>**-**<br>**1,909**<br>**1,909**<br>**31 March 2022**<br>**31 March 2021**<br>**£**<br>**£**<br>2,664<br>817<br>**2,664**<br>**817**<br>**31 March 2022**<br>**31 March 2021**<br>**£**<br>**£**<br>4,527<br>-<br>8,632<br>7,200<br>18,990<br>768|**31 March 2022**<br>**Fixtures,**<br>**fittings,**<br>**furniture &**<br>**equipment**<br>**Computer**<br>**& other**<br>**equipment**<br>**Total**<br>**£**<br>**£**<br>**£**<br>-<br>9,493<br>**9,493**<br>-<br>980<br>**980**<br>-<br>-<br>**-**<br>**-**<br>**10,473**<br>**10,473**<br>-<br>7,584<br>**7,584**<br>-<br>1,082<br>**1,082**<br>-<br>-<br>**-**<br>**-**<br>**8,666**<br>**8,666**<br>**-**<br>**-**<br>**1,807**<br>**1,807**<br>**-**<br>**1,909**<br>**1,909**<br>**31 March 2022**<br>**31 March 2021**<br>**£**<br>**£**<br>2,664<br>817<br>**2,664**<br>**817**<br>**31 March 2022**<br>**31 March 2021**<br>**£**<br>**£**<br>4,527<br>-<br>8,632<br>7,200<br>18,990<br>768|
|---|---|---|---|
|||||
|||||
|||||
|||||
|||||
|||**31 March 2022**<br>**31**<br>**£**<br>2,664<br>**2,664**<br>**31 March 2022**<br>**31**<br>**£**<br>4,527<br>8,632<br>18,990||
||||**817**|
||||**March 2021**<br>**£**<br>-<br>7,200<br>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<br>**Total unrestricted funds**<br>Restricted funds<br>**Total funds**<br>General funds<br>**Total unrestricted funds**<br>Restricted funds<br>**Total funds**|**31 March 2022**<br>**At 1 April**<br>**2021**<br>**Income**<br>**Expenditure Transfers**<br>**Gains and**<br>**losses**<br>**At 31 March**<br>**2022**<br>**£**<br>**£**<br>**£**<br>**£**<br>**£**<br>**£**<br>**2,271**<br>24,948<br>(18,592)<br>-<br>-<br>**8,627**<br>**2,271**<br>**24,948**<br>**(18,592)**<br>**-**<br>**-**<br>**8,627**<br>**29,202**<br>235,489<br>(240,677)<br>-<br>-<br>**24,014**<br>**31,473**<br>**260,437**<br>**(259,269)**<br>**-**<br>**-**<br>**32,641**<br>**31 March 2021**<br>**At 1 April**<br>**2020**<br>**Income**<br>**Expenditure Transfers**<br>**Gains and**<br>**losses**<br>**At 31 March**<br>**2021**<br>**£**<br>**£**<br>**£**<br>**£**<br>**£**<br>**£**<br>**3,536**<br>15,255<br>(16,520)<br>-<br>-<br>**2,271**|
||**3,536**<br>**15,255**<br>**(16,520)**<br>**-**<br>**-**<br>**2,271**<br>**15,000**<br>200,471<br>(186,269)<br>-<br>-<br>**29,202**|
||**18,536**<br>**215,726**<br>**(202,789)**<br>**-**<br>**-**<br>**31,473**|



## **14. Fund assets and liabilities** 

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

|Tangible fixed assets<br>Current assets<br>Current liabilities<br>**Total net assets at 31 March 2022**|**31 March 2022**<br>**31 March 2021**<br>**Unrestricted**<br>**funds**<br>**Restricted**<br>**funds**<br>**Unrestricted**<br>**funds**<br>**Restricted**<br>**funds**<br>**£**<br>**£**<br>**£**<br>**£**<br>1,807<br>-<br>1,909<br>-<br>18,233<br>44,750<br>3,230<br>34,302<br>(11,413)<br>(20,736)<br>(2,868)<br>(5,100)|
|---|---|
||**8,627**<br>**24,014**<br>**2,271**<br>**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<br>Activity co-ordinator post<br>Family practitioner post<br>Family support project<br>**Total restricted funds**|**31 March 2022**<br>**At 1 April**<br>**2021**<br>**Income**<br>**Costs**<br>**Transfers**<br>**At 31 March**<br>**2022**<br>**£**<br>**£**<br>**£**<br>**£**<br>**£**<br>**(4,798)**<br>146,724<br>(140,712)<br>-<br>**1,214**<br>**9,000**<br>15,000<br>(16,500)<br>-<br>**7,500**<br>**25,000**<br>-<br>(25,000)<br>-<br>**-**<br>**-**<br>73,765<br>(58,465)<br>-<br>**15,300**|
|---|---|
||**29,202**<br>**235,489**<br>**(240,677)**<br>**-**<br>**24,014**|



Page 20 



**Autism Family Support Oxfordshire** 

**Notes to the Financial Statements for the year ended 31 March 2022** 

|Autism activities and training<br>Activity co-ordinator post<br>Family practitioner post<br>**Total restricted funds**|**31 March 2021**<br>**At 1 April**<br>**2020**<br>**Income**<br>**Costs**<br>**Transfers**<br>**At 31 March**<br>**2021**<br>**£**<br>**£**<br>**£**<br>**£**<br>**£**<br>**-**<br>155,471<br>(160,269)<br>-<br>**(4,798)**<br>**15,000**<br>15,000<br>(21,000)<br>-<br>**9,000**<br>**-**<br>30,000<br>(5,000)<br>-<br>**25,000**|
|---|---|
||**15,000**<br>**200,471**<br>**(186,289)**<br>**-**<br>**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<br>One year or more but less than two years<br>More than two years but less than five years<br>**Total operating leases**|**31 March 2022**<br>**31 March**<br>**2021**<br>**Land and**<br>**buildings**<br>**IT and**<br>**office**<br>**equipment**<br>**Total**<br>**£**<br>**£**<br>**£**<br>**£**<br>7,650<br>-<br>7,650<br>20,400<br>-<br>-<br>-<br>7,650<br>-<br>-<br>-<br>-|
|---|---|
||**7,650**<br>**7,650**<br>**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