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2023-03-31-accounts

Autism Family Support Oxfordshire

Unaudited Financial Statements and Annual Report for the year ended 31 March 2023

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

Chief Executive Officer’s Report

Contents

The Trustees are pleased to present their Annual Report and the Charity’s Financial Statements for the year ended 31 March 2023.

Page
Trustees’ Annual Report 2
Independent Examiner’s Report 6
Statement of Financial Activities 7
Balance Sheet 8
Notes to the Financial Statements 9
Trustees, Officers and Advisors 18

Page 1

Autism Family Support Oxfordshire

Trustees’ Annual Report

The Trustees are pleased to present their report for the year ended 31 March 2023 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

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, 4 sessional staff supported by 24 volunteers. We only recruit staff who have essential experience of autism and are aligned with our ethos of nurturing and enabling children and families, learning and having fun.

b) Principal Activities

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

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

We provide advice and information via

Our training programme during the year for parent/carers included:

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Autism Family Support Oxfordshire

Trustees’ Annual Report

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.

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.

The year to 31 March 2023 has been a successful one for the charity with the continued growth of income through grants and an upturn in voluntary income too. AFSO continues to provide a service that is highly

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Autism Family Support Oxfordshire

Trustees’ Annual Report

commendable and extremely cost effective compared to the income it receives. Providing a range of family support services as well as continuing to run the highly successful and well-regarded youth groups and holiday activities.

During 23/24, The Trustees are agreeing a new set of strategic activities, which concentrate on these 3 strands of its work and reducing the training provision following the loss of funding in this area.

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.

e) Financial Review

Financial review

Due to the success in raising grants in 22/23 to support our work and carry out new projects, turnover increased by 8.5% from last year to £282,724 and the Charity made a large surplus by its normal standards for the year of £70,119 following a surplus in the previous year of £1,168. The increase in surplus results from grants received in the latter part of the year, which will be spent in 23/24, when the Trustees expect an almost corresponding deficit.

Net assets total £102,760 up from the £32,641 last year as a result of the grants received towards the end of 22/23. 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 £8,627 to £21,415 and represent 1.2 month’s total expenditure (2022: under 1 month’s expenditure). This remains low, but 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 has a reserves policy that sets the aim of 3 month’s free reserves and are moving towards this target while ensuring that were there a downturn in income the Charity could continue to operate while it addressed the situation.

Going concern review

The Charity like many others is facing a challenging environment, particularly with local government finances continuing to be tight. In addition, the level of grant income in 21/22 and 22/23 will be difficult to sustain in 23/24 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 Charity has had a 7 year contract with Oxfordshire County Council to fund youth groups, family support and holiday activities. This was retendered during 23/24 and on awarding tender bids recently, the local authority has notified bidders of a decision to only fund holiday activities in the coming 3 years. The Trustees have, however, 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.

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 7 Trustees during the entire year and these are listed on page 18. There are currently 6 Trustees following the retirement of one of the Trustees in the second half of 2023/34.

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

Page 4

Autism Family Support Oxfordshire

Trustees’ Annual Report

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:

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.

This Trustees’ annual report was approved by the Board of Trustees on 25 April 2024 and is signed on their behalf by:

Paul Rennard Interim Chair and Treasurer

25 April 2024

Page 5

Autism Family Support Oxfordshire

Independent Examiner’s Report for the year ended 31 March 2023

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 2023 which comprise the Statement of Financial Activities, the Balance Sheet and related notes.

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

Responsibilities and basis of report

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

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

Independent examiner's statement

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

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

Stuart Harrison FCA

Date: July 202404

For and on behalf of Venthams Chartered Accountants Millhouse 32 - 38 East Street Rochford Essex SS4 1DB

Page 6

Autism Family Support Oxfordshire

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

f
h
d d
h
Note 31 March 2023 31 March
2022
Unrestricted
funds
Restricted
**funds **		 Total funds Total funds
£ £ £ £
Income and endowments from
Donations and legacies 3 26,951 - 26,951 22,822
Grants 3 33,000 111,127 144,127 106,263
Charitable activities 4 1,676 109,890 111,566 131,350
Other trading activities 5 - - - -
Investments 80 - 80 2
Total Income 61,707 221,017 282,724 260,437
Expenditure on:
Raising funds 3 (3,769) - (3,769) (3,656)
Charitable activities 4 (45,150) (163,686) (208,836) (255,613)
Total expenditure (48,919) (163,686) (212,605) (259,269)
Net gains/(losses) on investments - - - -
Net (expenditure)/income for the year 12,788 57,331 70,119 1,168
Transfers between funds - - - -
Net movement in funds 12,788 57,331 70,119 1,168
Reconciliation of funds:
Total funds brought forward 8,627 24,014 32,641 31,473
Total funds carried forward 21,415 81,345 102,760 32,641

Page 7

Autism Family Support Oxfordshire

Balance Sheet at 31 March 2023
f
h
dd
h


Note
Fixed assets
Tangible assets
10
Current assets
Debtors
11
Cash at bank and in hand
Liabilities
Creditors: Amounts falling due within one
year
12
Net Current assets
Total assets less current liabilities
Creditors: Amounts falling due after more
than one year
Total net assets
Funds of the charity
Restricted income funds
13,14
Unrestricted funds
13
Total charity funds		 31 March 2023
£
£
738
3,072
111,815
114,887
(12,865)
102,022
102,760
-
102,760

81,345
21,415
102,760		 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
114,887
(12,865)		 62,983
(32,149)
102,760
-		 32,641
-
102,760 32,641
81,345
21,415		 24,014
8,627
102,760 32,641

The financial statements on pages 7 to 17 were approved by the Trustees on 25 April 2024 and signed on their behalf by

Paul Rennard Interim Chair and Treasurer

Catherine Hill Vice-chair

The notes on pages 9 to 17 form part of these accounts

Page 8

Autism Family Support Oxfordshire

Notes to the Financial Statements for the year ended 31 March 2023

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 18.

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 9

Autism Family Support Oxfordshire

Notes to the Financial Statements for the year ended 31 March 2023

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:

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 10

Autism Family Support Oxfordshire

Notes to the Financial Statements for the year ended 31 March 2023

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

Income:
Donations and fundraising
Legacies
Grants
Total income
Expenditure:
Costs of raising funds
Net funds raised		 31 March 2023
31 March
2022
Income and
direct costs
Support costs Total income
and costs
Total income
and costs
£
£
£
£
16,951
-
16,951
22,822
10,000
-
10,000
-
-
-
-
-
26,951
-
26,951
22,822
(281)
(3,488)
(3,769)
(3,656)
26,670
(3,488)
23,182
19,166

All of the income and costs above are unrestricted so £nil of the income above is restricted (2022: £nil).

Page 11

Autism Family Support Oxfordshire

Notes to the Financial Statements for the year ended 31 March 2023

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 2023
31 March 2022
Unrestricted
Restricted
Total
£
£
£
£
£
33,000
111,127
144,127
106,263
1,676
109,890
111,566
131,350
34,676
221,017
255,693
237,613
(37,405)
(135,716)
(173,121)
(216,475)
(7,745)
(27,970)
(35,715)
(39,138)
(45,150)
(163,686)
(208,836)
(255,613)
(10,474)
57,331
46,857
(18,000)

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 2023
31 March 2022
Unrestricted
Restricted
Total
Total
£
£
£
£
42,291
131,379
173,670
203,349
-
2,009
2,009
4,343
185
941
1,126
1,765
42,476
134,329
176,805
209,457
-
6,099
6,099
6,230
-
9,130
9,130
5,641
-
-
-
-
-
565
565
1,255
-
-
-
15,255
151
752
903
892
1,504
7,633
9,137
10,789
282
1,433
1,715
1,664
168
855
1,023
1,063
394
2,000
2,394
2,288
175
890
1,065
1,079
2,674
29,357
32,031
46,156
45,150
163,686
208,836
225,613

Page 12

Autism Family Support Oxfordshire

Notes to the Financial Statements for the year ended 31 March 2023

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 (2022: £nil).

6. Support costs

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

31 March 2023 31 March 2022
£ £
Corporate, finance and governance costs 22,398 23,854
HR and IT costs 12,302 14,295
Depreciation of non-function specific assets 1,069 1,082
Total allocated support costs 35,769 39,231
Allocated to
Raising funds 54 93
Charitable activities: 35,715 39,138
Total allocated support costs 35,769 39,231
.
Net income
et income is stated after charging/(crediting):
31 March 2023 31 March 2022
£ £
Depreciation of tangible fixed assets 1,069 1,082
Independent examiner’s remuneration incl VAT:
Independent examination fee 2,100 2,100
for payroll and other services 804 504

7. Net income

Net income is stated after charging/(crediting):

Page 13

Autism Family Support Oxfordshire

Notes to the Financial Statements for the year ended 31 March 2023

8. Employee information

Employees costs during the year were:

8.
Employee information
Employees costs during the year were:
31 March 2023 31 March 2022
£ £
Employee Costs
Wages and salaries 160,871 189,073
Social Security costs 9,640 11,284
Pension costs 6,428 6,269
Total 176,939 206,626
The average number of people employed during the year was:
31 March 2023 31 March 2022
Total 12 15
The average number of people employed during the year expressed as full-time equivalents was:
31 March 2023 31 March 2022
Total 6 7

No employee received emoluments for the year amounting to more than £60,000 (2022: 0)

9. Trustees and Executive Officers

Details of Trustees and the Executive Officer are set on page 18 of these Financial Statements. Trustees do not receive any remuneration and 1 Trustee claimed expenses of £110 during the year (2022: 0 claiming a total of £nil).

The total emoluments received by the Chief Executive Officer was:

Salary
National insurance
Pension contributions
Total		 31 March 2023
31 March 2022
£
£
43,992
43,130
5,070
4,731
1,888
1,845
50,950
49,706

Page 14

Autism Family Support Oxfordshire

Notes to the Financial Statements for the year ended 31 March 2023

10. Fixed assets: tangible assets

Cost:
At 1 April 2022
Additions
Disposals
At 31 March 2023
Accumulated depreciation:
At 1 April 2022
Charge for the year
Disposals
At 31 March 2023
Net book value:
At 31 March 2023
At 31 March 2022
11. Debtors
Due within one year
Prepayments & Accrued Income
Total due within one year
12. Creditors: Amounts falling due within one year
Trade creditors
Taxation and social security
Accruals and deferred income
Other creditors
Total Creditors: Amounts falling due within one year		 Cost:
At 1 April 2022
Additions
Disposals
At 31 March 2023
Accumulated depreciation:
At 1 April 2022
Charge for the year
Disposals
At 31 March 2023
Net book value:
At 31 March 2023
At 31 March 2022
11. Debtors
Due within one year
Prepayments & Accrued Income
Total due within one year
12. Creditors: Amounts falling due within one year
Trade creditors
Taxation and social security
Accruals and deferred income
Other creditors
Total Creditors: Amounts falling due within one year		 31 March 2023
Fixtures,
fittings,
furniture &
equipment
Computer
& other
equipment
Total
£
£
£
-
10,473
10,473
-
-
-
-
-
-
10,473
10,473
-
8,666
8,666
-
1,069
1,069
-
-
-
-
9,735
9,735
-
-
738
738
-
1,807
1,807
31 March 2023
31 March 2022
£
£
3,072
2,664
3,072
2,664
31 March 2023
31 March 2022
£
£
4,350
-
-
4,527
7,847
8,632
668
18,990		 31 March 2023
Fixtures,
fittings,
furniture &
equipment
Computer
& other
equipment
Total
£
£
£
-
10,473
10,473
-
-
-
-
-
-
10,473
10,473
-
8,666
8,666
-
1,069
1,069
-
-
-
-
9,735
9,735
-
-
738
738
-
1,807
1,807
31 March 2023
31 March 2022
£
£
3,072
2,664
3,072
2,664
31 March 2023
31 March 2022
£
£
4,350
-
-
4,527
7,847
8,632
668
18,990
31 March 2023
31
£
3,072
3,072
31 March 2023
31
£
4,350
-
7,847
668
2,664
March 2022
£
-
4,527
8,632
18,990
12,865 32,149

Creditors include £3,647 of deferred income (2022: £2,736). This relates to income for Easter activities received before 31 March 2023 but taking place at Easter after the year end. Deferred income amounts of £2,736 have been released from the previous year (2022: £nil)

Page 15

Autism Family Support Oxfordshire

Notes to the Financial Statements for the year ended 31 March 2023

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 2023
At 1 April
2022
Income
Expenditure Transfers
Gains and
losses
At 31 March
2023
£
£
£
£
£
£
8,627
61,707
(48,919)
-
-
21,415
8,627
61,707
(48,919)
-
-
21,415
24,014
221,017
(163,686)
-
-
81,345
32,641
282,724
(212,605)
-
-
102,760
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

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 2023		 31 March 2023
31 March 2022
Unrestricted
funds
Restricted
funds
Unrestricted
funds
Restricted
funds
£
£
£
£
738
-
1,807
-
25,545
89,342
18,233
44,750
(4,868)
(7,997)
(11,413)
(20,736)
21,415
81,345
8,627
24,014

The charity receives donations and grants that can only be used for specified purposes. Records are kept for each donation or grant given in this way costs allocated to those funds. These can be summarised as follows:

Autism activities and training
Activity co-ordinator post
Family practitioner post
Family support project
Community outreach project
Total restricted funds		 31 March 2023
At 1 April
2022
Income
Costs
Transfers
At 31 March
2023
£
£
£
£
£
1,214
109,890
(111,104)
-
-
7,500
-
(7,500)
-
-
-
25,000
(25,000)
-
-
15,300
13,127
(20,082)
-
8,345
-
73,000
-
-
73,000
24,014
221,017
(163,686)
-
81,345

Page 16

Autism Family Support Oxfordshire

Notes to the Financial Statements for the year ended 31 March 2023

14. Fund assets and liabilities (ctd)

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

15. Operating leases

The charity has a short-term lease on its offices in Abingdon which ran 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 2023
31 March
2022
Land and
buildings
IT and
office
equipment
Total
£
£
£
£
-
7,650
-
-
-
-
-
-
-
-
7,650

16. Contingent liabilities

The charity has no contingent liabilities as at 31 March 2023 (2022: £nil).

17. Related party transactions

A number of the Trustees are carry out work or 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.

During the year the Trustees made a total of £510 (2022: £360) in donations to the Charity.

Page 17

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) Resigned 30 October 2023 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 18