ia Autism ,/ Hampshire TRUSTEES, REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2021 COMPANY LIMITED BY GUARANTEE REGISTERED COMPANY 01710300 REGISTERED CHARITY 288141
AUTISM HAMPSHIRE TABLE OF CONTENTS FOR THE YEAR ENDING 31 MARCH 2021 Report of the Trustees 3-11 Statement of Trustee5' Respon5ibilitie5 12 Independent Auditor's Report 13-16 Statement of Financial Activities 17 Balance Sheet 18 Statement of Cash Flows 19 Notes to the Statement of Cash Flows 20 Notes to the Financlal Statements 21-31
AUTISM HAMPSHIRE REPORT OF THE TRUSTEES FOR THE YEAR ENDING 31 MARCH 2021 Reference and admlnlstrative detai15 Charity number 288141 Company number 01710300 Trustee5 Jonathan Hardie Lee Corless Andrew Edmonds James Robson Graham Shields Jayne Turnbull Cllr Ivan White Deborah Nash Alexander Parry Elizabeth Williams (Chairl (Treasurer) (Resigned 17 November 20201 (Company Secretary) (Resigned June 20211 (Appointed 17 November 20201 IAppointed 17 November 20201 (Appointed 17 November 2020, resigned June 20211 Chlef Executive Debra Harrison-sales Reglstered Office 1648 Parkway Solent Business Park Whiteley Fareham Hampshire P015 7AH Senlor Management Team Laura Harman Community Partnership Services Manager Jeremy Webb Human Resources Manager Diane Wilson Quality & safeguarding Manager Rhona Bray Regulated Services Manager (until 14 May 20211 Emma Brough Financial Controller (maternity leave until 4 January 20211 David Carpenter Financial Controller (interim from 6 July 2020-4Jan 20211 Caroline Whillock Financial Controller (interim until 6 July 20201 Danielle 8aird Senior Manager. D. Care/S. Living (from l June 20211 Simon Phillips Senior Manager. Registered Services Ifrom l June 20211 Debora Fitton Senior Manager, IAG, Mentoring and Training Ifrom 14 June 20211 (until 9 July 20211 Bankers National Westminster Bank l Romsey Road Shirley Southampton Hampshire S016 4GT
AUTISM HAMPSHIRE REPORT OF THE TRUSTEES {CONTINUED) FOR THE YEAR ENDING 31 MARCH 2021 Audltors Azets Audit Services Secure House Lulworth Close Chandlers Ford Hampshire S053 3TL Solicitors Paris Smith Number l London Road Southampton Hampshire S015 2AE
AUTISM HAMPSHIRE REPORT OF THE TRUSTEES (CONTINUED) FOR THE YEAR ENDING 31 MARCH 2021 Introduction The financial statements attached form the charity's statutory accounts for the year ended 31st March 2021, as approved by the Trustees. Copies of the statutory accounts will be submitted to the Charity Commission and to the Registrar of Companies. The auditor's report on the statutory accounts is unqualified. The financial statements comply with the Charities Act 2011, the Companie5 Act 2006 and Accounting and Reporting by Charities.. Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021 (issued in October 20191. The Covid-19 pandemic has led to this year being probably the most challenging that the charity has ever faced, whilst the need for our specialist services has never been clearer. The financial support received from local and national government has been essential in tackling these challenges. We particularly want to acknowledge the exceptional efforts of the staff of the charity, especially those on the frontline, in supporting people through these difficult times. Objectives and activitie5 The purpose of the charity, as Set out in its governing document, is to provide the education, support and care of people on the autism spectrum in Portsmouth, Southampton, Hampshire and beyond. The principal aim of the organi5ation is communicated through our vison statement 'Creating opportunities, challenging perceptions and enhancing choice for people on the autism spectrum,. Our mission statement which underpins our annual objectives are: Creating opportunitie5 Challenging perceptions Enhancing Choice Providing high quality services to meet the diverse needs of people on the autism spectrum The organi5ation charges fees for training, adult residential, supported living, domiciliary care and mentoring services, paid ultimately by the state through contracts, grants and personal budgets. In setting fees, the Trustees alm to achieve full cost recovery for these services which is complemented by the activity of our charity fundraising department and shop, which enables us to conduct projects in areas such a5 employment and leisure pursuits. The charity uses various criteria to assess Its performance,. quarterly formal business reviews held for each department triangulate indicators related to quality, cost and performance of key performance indicators related to each contract term to assess overall effectiveness and viability. Also, feedback on our services from all stakeholders and reports from regulators including the Care Quality Commission are key to this assessment process. The Trustees have considered the Charity Commission's guidance on public benefit, including the guidance 'public benefit.. running a charit. The charity's activities continue to operate exclusively for the public benefit.
AUTISM HAMPSHIRE REPORT OF THE TRUSTEES (CONTINUED) FOR THE YEAR ENDING 31 MARCH 2021 Plans for future periods In line with national strategy and The Autism Act, Aut15m Hampshire ha5 produced its 4 year Strategy 2021-2025. This Strategy has been co-produced with Experts by Experience and local commissioners and stakeholders have been consulted. Our strategic priorities for 2021-25 are: Neurodiver51ty/Autism Awareness and Professional Training Widening our organisational approach to incorporate related conditions and embrace neurodiverslty. Extending our training offering both internally and to external stakeholders. Developing awards for organisations that are competent in supporting and assisting people who are neurodivergent/autistic. Diagnosis Exploring the opportunity for providing a private diagnosis service where this is urgently needed, whilst supporting local government to deliver their diagnostic services on a timely basis. Supporting individuals and families pre, during and post diagnosis. Providing more specific support for those seekirbg diagnosis. Focused support Enhancing community partnership working to provide 2417 holistit services. Expanding supported Ilving services and maximising opportunities to enhance the quality of support practices. Addressing the needs of older people who need to access our services. Inclusion Improving inclusion in educational settings. Supporting children and adults to transition to new environments, using technology as appropriate. Developing further the Serendipity Social Groups. Increasing access to Autism Hampshire's services and wider services. Partnerships, Research and Innovation EnEaEing with a wide range of partners including schools and colleges, NHS services, social care services and local goverrbment. Working with local NHS Trusts to improve access to mental health seNices and support people in person-centred and holistic way. Increasing research opportunities with local universitie5. Employment Supporting individuals with work-related needs. Training and support for employers. Supporting statutory work programmes. Structure governance and management Governing document Autism Hampshire is a charitable company limited by guarantee, incorporated 28 March 1983 and registered as a charity on 30 November 1983. The company was established under a Memorandum of Association, which details the objects and powers of the charitable company and it Is governed under its Articles of Association as amended (the latest amendment was dated 10th December 2013 and incorporated the change of name from Hampshire Autistic Society). Being limited by guarantee, the company has no authorised or issued share capital. The liability of each member is limited to a contributiork Inot exceeding Ell to the company assets if it should be wound up while he/she is a member or within one year after he/she ceases to be a member, for payment of the company's debts and liabilities contracted before helshe ceases to be a member and the costs, charges and expense of winding up.
AUTISM HAMPSHIRE REPORT OF THE TRUSTEES (CONTINUED) FOR THE YEAR ENDING 31 MARCH 2021 Appointment to the Board Board members are also Trustees of the organisation for the purposes of charity law, as well as being directors of the company for the purposes of the Companies Act 2006. The Trustees are elected for a minimum of three years with one third of the Trustees put up for re-election at each AGM. The Board meets a minimum of four times a year at which the annual budget and strategic plans are considered and approved. Trustees also attend other Board Sub-Groups for Governance Irisk. quality, Health and Safety) Finance, Business Reviews for service areas and other meetings related to major seNice development projects such as De-Registration. In recruitinE new Trustees, the Board aims to achieve and maintain a good balance between professional Trustees and experts by experiencelparental representation. The Board maintains a Search Committee to ensure this balan is properly maintained. Trustee induction and training Having been identified, potential Trustees are invited to become involved with Autlsm Hampshire by attending Board meetings as a guest to learn more about the requirements. This becomes something of an extended interview process for both parties and is intended to ensure that on appointment the new Trustee wi51 be bringing the necessary skills and commitment to the role. During this time the candidate is made fully aware of the formal responsibilities of the position and the charity's decision-makin8 processes. When the appointment is agreed, the potentlal Trustee is co-opted to the Board and subject to approval by the members and other board Trustees officially becomes a Trustee at the subsequent AGM. An induction programme cover5 all aspects of Trustee duties and the complete range of services provided by the organisation. An annual Board of Trustees away day is held to,. review the Board's effectiveness- review Strategy and Risk approaches,. and to ensure that Trustees are fully aware of any legal or regulatory changes that affect their role. Organisation Under the Articles of Association, the Board of Trustees consists of at least five and not more than fifteen individuals. It is usual for a simple maJorlty of the Board to be persons with autlsm lor similar condition) or parents I guardians / carers of such persons. All Trustees are required to be members of the organisation. At present, the Board consists of seven appointed Trustees. The Board is responsible for the directiorb and management of the organisation and in discharging these responsibilities, meets regularly throughout the year. It delegates day-to-day operational management and decision-making to the Chief Executive Officer. The organisation has a wholly owned subsidiary- Hampshire Autistic Seyvices Ltd (formerly Autism Hampshire Ltd) which remains a dormant company, having never traded. The investment in this company is one ordinary £1 share. No member of the Board of Trustees has any financial interest in Autism Hampshire or its subsidiary company. Co-operation with other orEanSsatlons ALttism Hampshire continues to be active within the Autism Alliance. The Alliance seek5 to provide networking, autism practice development and to influence local, regional and national autism related policy development and implementation.
AUTISM HAMPSHIRE REPORT OF THE TRUSTEES {CONTINUED) FOR THE YEAR ENDING 31 MARCH 2021 Pay pollcy for senlor staff The Trustees consider the Board of Trustees, who are the company's directors, and the Chief Executive to be the key management personnel of the charity. All Trustees give their time freely and none received remuneration or expenses in the year. There were no related party transactions. The pay of senior staff is reviewed periodically by the charity's remuneration committee. The precursor to any pay review has been affordability. As a result of the economic downturn, only two pay reviews have been awarded since April 2009 for senior staff, both of which were applied to all staff of the charity. In October 2014, a 1% pay award was given to all staff working for the charity and in April 2021 a pay award of 2.2% was given. reflecting the increase in National Living Wage. Fundraising and trading Income from fundraising forms only a small proportion of the charity's total income. Fundraising events are organised by the charity's staff or independently by its supporters in the community and are often combined with awane$s-ral5lng activities. No commercial fundraisers are used by Autism Hampshire. In common with the whole of the charitable sector, raising fund5 through events has been very challenging over this period, with some events have been deferred to 2021-22. The charity is voluntarily registered with the Fundraising Regulator. Where fundraising events are organised bv supporters in the commurkity, sometime5 the charity is informed of this after the event, so no monitoring of these activitie5 takes place. No complaints have been received in 2020-21 about the fundraising activities of, or on behalf of, the charity. Autism Hampshire seeks to protect vulnerable people and other members of the public from unreasonable intrusion, unreasonable persistent approaches and undue pressure in any fundraising activities undertaken through appropriate training of staff and volunteers, as well a5 guidance provided to community fundraisers. The charity opened its first shop in December 2019 and has remained open whenever permitted. When it has been unable to open it has focused on online sales. Grants from Fareham Borough Council have assisted the shop in covering some of its lost revenue durin8 the periods of closure. Achievements and performance Regulated Servlces- resldential and sUPPOrted living services Across regulated SeiCe5 the focus of the year has been providing support to enable individuals to live as independently as possible and access the services they need during the Covid-19 pandemic, whilst protecting those we support and staff through appropriate infection control procedures. Supported living- six services Our supported living seNices offer support to people In their own homes and acr055 settings in Southampton and Gosport. People who use the service have learning disabilities, autism spectrum disorders and/or physical disabilities. The focus of each stjpport package is to meet the person's needs through experiential learning. They are outcome-based to maximise independence and lead on, where possible, to independent living in the future. Residential homes- four homes We now have only four residential homes remaininE based in Gosport and Southampton, all of which are rated as good by the Care Quality Commission. In line with our commissioners, Strategies, we have a project to de- register our residential homes underway. This financial year after extensive consultation. Ford Road residents
AUTISM HAMPSHIRE REPORT OF THE TRUSTEES {CONTINUED) FOR THE YEAR ENDING 31 MARCH 2021 moved to a newly renovated supported living property designed specifically with their needs in mind. We continue to provide specialist support to these individuals in their new home. The success of this first deregistration project gives us confidence in the next stages which we are working through with our remaining four residential homes. Community Partnership Services-services for families, professlonals and the wider community Information. advice and guidance- Respondlng to 9.000 referrals per year This service 15 available to individuals and families living across Hampshire, Portsmouth and Southampton pre, during and post diagnosis. Referrals can be made by the person themselves or by professionalslfamily members. Overall, this forms a vital lifeline for many people who would otherwise be trying access statutory services. DurinE 2020-21 the team adapted to delivering support via virtual platforms. Key performance indicators were met or exceeded in all cases. There was a significant increase in the demand for our services owing to the pandemic. The support provided has covered broader and more complex areas with an increase in emphasis on mental health and wellbeing. Serendlplty Groups- 10 groups across Hampshlre The Serendipity social groups are user-led groups, which aim to empower and engage local adults who are on the autism spectrum by providing a friendly environment to support well-being, increase social inclusion and to promote opportunities for learninE, volunteerin& community engagement and in some cases employment. The groups meet in venues like pubs, cafes or community centres and are facilitated by volunteers, many of whom are on the autism spectrum. The groups can be attended independently, but friends, partners or carers are also welcome. We do not require a formal diagnosis. During this financial year the groups met virtually, and a new quarterly magazine is now being produced, with Serendipity Group members takin8 the lead in its content. Unlversity Mentoring- Supportlng up to 150 students each year The team of qualified Specialist Mentors is experienced in providing l.-I support to Higher Education students who may be on the autism spectrum or have mental ill health or a Specific Learning Difference. This DSA accredited seNice aims to empower students to develop condition-specific strategies that enable them to overcome barriers to learning and cope with university life, the compass, classroom and halls of residence. To date we have helped hundreds of people achieve their degrees each year and integrate well into their university life. During 2020-21 we increased the number of students we were supporting by over a third. Mentors provided virtual sessions throughout the period, supporting students through an extremely challenging period with an increased need for support in relation to mental health and wellbeing. CPD accredlted training and consultancy- Sessions running most weeks of the year Autism-related training courses have been delivered externally to parents, carers and many organisations over the last ten years with great success. Autism Hampshire trainers collaborate with Experts by Experience on the design and content of autism Specific training and personal perspective5 are an integral part of all the courses. Over this financial year several parent support proErammes have been delivered, funded by additional grants and investments from our commissioners. The team also offers a consultancy service and supports employers, schools and colleagues to broaden accessibility by increasing ijnderstanding of reasonable adjustments.
AUTISM HAMPSHIRE REPORT OF THE TRUSTEES (CONTINUED) FOR THE YEAR ENDING 31 MARCH 2021 Financial review Income received was £4,108,70112019-20'. £4,299.8581 and resources expended totalled £4,029,26712019-20.' £4,369,577) resulting in an overall surplus for the year of f 79,43412019-20.' deficit £69,719). Voluntary income from donations and legacies increased slightly from £70,231 in 2019-20 to £73,787 in 2020- 21. There was a significant increase in unrestricted grants related to the Covid-19 pandemic that contributed to this figure, whilst donations decreased. Income from charitable activities decreased by 5% to £4,000,596. There were a number of factors affecting this income including the ending of some contracts from 2019-20 and redurtion in the demand for domiciliary care support, counterarted by temporary fee increases from Local Authorities durin8 lockdown periods to contribute towards the additional costs relating to the Covid-19 pandemic. Income from trading activities decreased overall by 48%. The vast majority of fundraising events were unable to take place during the year. The lack of income from this was partially offset by the ongoing operation of the charity shop, which opened in December 2019. Whilst the majority of our income arises from fees charged for services, the Trustees recognise the importance of both specific and general donations in asslsting the development of our seNices. We would like to thank all of our donors and sponsors for their continued support. The charity is not reliant orb any individual or class of donor for its normal ongoing activities. Expenditure decreased around 8% as a result of some decreases in activity owing to the Covid-19 pandemic. In our fee-generatinE services, this included reduced demanij for domiciliary care services and seNices being delivered virtually* which is less costly. The postponement of fundraising activities has also pushed back some expenditure to future periods. Total reserves at 31 March 2021 were É3,051,650, of which £1,309 were restricted and £3,050,341 unrestricted. The statement of cashflows shows a net cash increase of £281,91512019-20.. decrease £82,983>, reflecting the surplu5 for the year and a significant reduction in prepayments at 31 March 2021. Princlpal risks and uncertainties A5 the charity's principal funding sources are Local Authorities, there is a risk that ongoing austerity in the public sector affects our ability to ensure that each service is financially sustainable in its own right, whilst maintaining the high quality of services we aim to deliver, and the people we support deseNe. This risk is being managed by.. Regular reviews of each service and support package, to identify potential problems Proactive discussions with commissioners about funding levels Investment in future plans to develop and widen services, making the service model fit for the future Factors likely to affect future financial performance or position As well as the funding levels from local authorities explained above, the charity's firiancial perfomiance and position is likely to be affected by: the availability of suitable staff, particularly following the UK'S departure from the European Union; National Minimum Wage and National Living Wage rates. and ongoing cost pressures related to the Covid-19 pandemic. io
AUTISM HAMPSHIRE REPORT OF THE TRUSTEES (CONTINUED) FOR THE YEAR ENDING 31 MARCH 2021 Investments policy The Trustees review and determine the strategy, poliry and management of any investments held and adopt a cautlous approach to investment. The charity currently holds no equity investments. A ranEe of cash deposits are held which are fully protected under the Financial Services Compensation Scheme. In addition the central operatinE account links automatically to a special interest-bearing account. Reserves policy The Board of Trustees has considered the adequacy of reserves held as at 31 March 2021 in the light of the Charity Commission guidance on charities, resetves. The Board of Trustees has determined that it is desirable to hold free reserves sufficient to meet a minimum of three months of current levels of operating expenditure. This is deemed a reasonable timeframe in which to reorganise the charity's seNices in the event that funding streams are signifitantly cut. At 31 March 2021 the posltion with regard to reserves was as follows: Amount of total funds held £3,051,650. Amount of restricted funds £1,309. Amount that can only be realised by disposing of tangible fixed assets £1,641,049. Balance of funds at 31 March 2021 £1,409,292 The balance of funds at 31 March 2021 represented around four months of current levels of operating expenditure. Employees, Involvement The charity continues Its practice of keeping all employees informed on matters affecting them so that a common awareness amongst all employees Is developed. Where applicable, the charity consults employees or their representatives on a regular basis SO that the views of employees can be taken into account in making decisions that are likely to affect their interests. Risk management Key financial risks are being addressed to ensure the ongoing financial sustainability of the charity as explained above. The Trustees, senior management and senior staff contribute to the risk management process and based on this approach, the Truslees are satisfied that Autism Hampshire has no major risks that have not been addressed or mitigated during this period. li
AUTISM HAMPSHIRE STATEMENT OF TRUSTEES, RESPONSIBILITIES FOR THE YEAR ENDING 31 MARCH 2021 Trustees, responsibilities The Trustees (who are also Directors for the purposes of the Companies Act) are responsible for preparing the Annual Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practicel. Company law requires company Dirertors to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the company and of the income and expenditure of the company for that period. In preparing these financial statements, the Directors are required to.. select suitable accountlng policles and then apply them consistently; observe the methods and principles in the Charities SORP,. make judgments and estimates that are reasonable and prudent,. state whether applicable UK accounting standards have been followed, subject to any material departures disclosed and explained in the financial statements,. prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in business. The Trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charityi and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detettion of fraL¢d and other irregularities. Statement as to dlsclosure to our auditors In so far as the Trustees are aware at the time of approving our annual report: There is no relevant information, being information needed by the auditor in connection with preparing their report, of which the auditor is unaware, and The Trustees have taken all steps that they ought to have taken to make themselves aware of anv information needed by the company's auditors for the purposes of their audit and to establish that the auditors are aware of that information. Equality and diversity Autism Hampshire values and aims to support equality and diversity regardless of age, gender, race. disabilitv, religion/belief, and sexual orientation. We recognise that our success depends upon our people. We further recognise that capitalising upon what is unique about individuals and drawing upon their different perspectives and experiences adds value to the way we deliver our services. These aims are delivered through our Equal Opportunities, Equality & Diver51ty, Anti-Discrimination, Anti Bullying & Harassment, Recruitment and Training & Development Policies and Procedures. Where possible we shall strive to make appropriate adjustments to the workplace to support people to achieve their work potential. The organisation is committed to ensuring that it continually develops and supports a culture of effective communication and that all staff have an equal opportunity to contribute. This is achieved through our internal communication policies and procedures. By order of the Board Andrew Edmonds Treasurer 12
AUTISM HAMPSHIRE INDEPENDENT AUDITOR'S REPORT TOTHE MEMBERS OF AUTISM HAMPSHIRE Opinlon We have audited the financial statements of Autism Hampshire (the 'charitable companVI for the year ended 31 March 2021 which comprise the Statement of Financial Activities, the Balance Sheet, the Statement of Cash Flows and notes to the financial statements, including significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland (United Kingdom Generally Accepted Accounting Practicel- In our opinion the financial statements: give a true and fair view of the state of the charitable company's affairs as at 31 March 2021 and of its incoming resources and application of resources, including its income and expenditure, for the year then ended- have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice: and have been prepared in accordance with the requirements of the Companies Act 2006. Basls for oplnlon We conducted our audit in accordance with International Standards on Auditing IUKI IISAS IUKII and applicable law. Our responsibilities under those standards are further described in the Auditor'5 responsibilities for the audit of the financial statements section of our report. We are independent of the charitable tompany in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRUS Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion. Conclusions relating to going concern In auditing the financial statements, we have concluded that the Trustees, use of the going concern basis of accounting in the preparation of the financial statements is appropriate. Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the charitable company's ability to continue as a going concem for a period of at least twelve months from when the financial statements are authorised for issue. Our responsibilities and the responsibilities of the Trustees Wlth respect to going concern are described in the relevant sections of this report. 13
AUTISM HAMPSHIRE INDEPENDENT AUDITOR'S REPORT TO THE MEMBERS OF AUTISM HAMPSHIRE (CONTINUED) Other information The other information comprises the information included in the Tru5tee5 anrTrual report, other than the financial statements and our auditor's report thereon. The trustees are responsible for the other Information contained within the annual report. Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated In our report, we do not express any form of assurance concluslon thereon. Our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the course of the audit or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact. We have nothing to report in this regard. Opinions on other matters prescribed by the Companies Act 2006 In. our opinion, based on the work undertaken in the course of our audit.. the information given in the Trustees, report for the financial year for which the financial statements are prepared is consistent with the financial statements: and the Trustees, report has been prepared in accordance with applicable legal requirements. Matters on which we are required to report on byexception In the light of the knowledge and understanding of the charitable company and its environment obtained in the course of the audit, we have not identified material misstatements in the Trustees, report. We have nothing to report in respect of the following matters where the Companies Act 2006 requires us to report to you if, in our opinion.. adequate accounting records have not been kept, or returns adequate for our audit have not been received from branches not visited by us: or the financial statements are not in agreement with the accounting records and returns- or certain disclosures of Trustees, remuneration specified by law are not made,. or we have not received all the information and explanations we require for our audit. Responsibilities of Trustees A5 explained more fully in the trustees. responsibilities statement, the Trustees (who are also the directors of the charitable company for the purposes of company lawl are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and forsuch internal control as the Trustees determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error. In preparing the financial statements, the trustees are responsible for assessing the charitable company's ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the 14
AUTISM HAMPSHIRE INDEPENDENT AUDITOR'S REPORT TO THE MEMBERS OF AUTISM HAMPSHIRE (CONTINUED) going concern basis of accounting unless the trustees either intend to liquidate the charitable company or to cease operations, or have no realistic alternative but to do so. Audltor's responsibllltles for the audlt of the financial statements Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor's report that includes our opinion. Reasonable assurance is a high level of assurance but is not a guarantee that an audit conducted irb accordance with ISAS IUKI will always detect a material misstatement when it exists. Misstatements can arlse from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements. A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Council's website at.. http=l/www.frc.org.uk/auditorsresponsibilities. This description forms part of our auditorfs report. Extent to which the audit was Considered capable of detecting Irregularltles, IncludlnE fraud Irregularities, including fraud, are instances of non-compliance with laws and regulatlons. We deslgn procedures in line with our responsibilities, outlined above and on the Financial Reporting Council's website, to detect material misstatements in respect of irregularities, including fraud. We obtain and update our understanding of the entity, its activities, its control environment, and likely future developments, including in relation to the legal and regulatory framework applicable and how the entity is complying with that framework. Based on this understanding, we identify and assess the risks of material misstatement of the financial statements, whether due to fraud or error, design and perform audit procedures responsive to those risk5, and obtain audit evidence that is sufficient and appropriate to provide a basis for our opinion. This includes consideration of the risk of acts by the erktity that were contrary to applicable laws and regulations. including fraud. In response to the risk of irregularities and non-compliance with laws and regulations, including fraud, we designed procedures which included.. Enquiry of management and those charged with governance around actual and potential litigation and claims as well as actual, suspected and alleged fraud- Reviewing minutes of meetings of those charged with governance,. Assessing the extent of compliance with the laws and regulations considered to have a direct material effect on the financial statements or the operations of the company through enquiry and inspection- Reviewing financial statement disclosures and testing to supporting documentation to assess compliance with applicable laws and regulations,. Performing audit work over the risk of management bias and override of controls, including testing of journal entries and other adjustments for appropriateness, evaluating the business rationale of significant transactions outside the normal course of business and reviewing accounting estimates for indicators of potential bias. 15
AUTISM HAMPSHIRE INDEPENDENT AUDITOR'S REPORT TO THE MEMBERS OF AUTISM HAMPSHIRE (CONTINUED) Because of the inherent limltatlons of an audit, there is a rlsk that we will not detect all irregularities, including those leadin8 to a material misstatement in the financial statements or non-compliance with regulation. This risk increases the more that compliance with a law or regulation is removed from the events and transactions reflected in the financial statements, as we will be les5 likely to become aware of instances of non- compliance. The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgeryi intentlonal omissions, misrepresentations, or the override of internal control. Use of our report This report is made solely to the charitable company's members, a5 a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the charitable company's members those matters we are required to state to them in an auditor's report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the charitable company and the charitable company's members, as a body, for our audit work, for this report, or for the opinions we have formed. Adam Wilson FCA (Senior Statutory Auditor) For and on behalf of Azets Audit Services Chartered Accountants Statutory Auditor Secure House Lulworth Close Chandlers Ford Southampton Hampshire S053 3TL 14 October 2021 16
AUTISM HAMPSHIRE STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDING 31 MARCH 2021 Statement of Financial Activities lincorporating the Income and Expenditure Account and Statement of Total Recognised Gains and Lossesl for the year ended 31 March 2021. Unrestricted Funds Restricted Total Funds Funds 2020-21 Total Funds 2019-20 Note Income and endowments from: Donations and legacies Grants 24,185 47,902 1,700 25,885 47,902 70.231 Charitable activities.. Adult services Community partnerships 3,518,972 374,593 57,137 49,894 3,576,109 424.487 3,675,415 493,690 Other trading activities Investments 30,278 4,040 30,278 4.040 57,773 2,749 Total 3,999.970 108,731 4,108,701 4,299,858 Expenditure on: Roisingfunds.. Commercial trading operations 146,709 146,709 123,615 Ch(Jrituble activities.. Adult services Community partnerships 8,16 3.548,681 223,450 58,563 51,864 3,607,244 275,314 3,827,096 418,866 Totsl 3,918.840 110,427 4,029,267 4,369,577 Net income/lexpendlturel 81,130 11,6961 79,434 169,719) Transfers between funds 16 Net movement in fund5 81,130 11,6961 79,434 169,719) Reconciliation of funds: Total funds brought forward 16 2,969,211 3,005 2.972,216 3,041,935 Total funds carried forward 3,050,341 1,309 3.051.650 2,972,216 The statement of financial activities includes all gains and losses recognised in the year, and all income and expenditure derive from continuing activities. The surplus for the year for Companies Act purposes is E79,43412019-20= deficit £69,719). The notes on pages 21-31 form part of these financial statements. 17
AUTISM HAMPSHIRE BALANCE SHEET FOR THE YEAR ENDING 31 MARCH 2021 Note 2021 2020 Flxed assets: Tangible assets 13 1,641,049 1,641,049 1,692,397 1,692,397 Tot(ylfixed assets Current assets". Debtors Cash at bank and in hand Total current assets 14 339,918 1,353,348 1,693,266 476,900 1,071,433 1.548,333 Liabilities: Creditors.. Amounts falling due within one year 15 1282,6651 1268,5141 Net current Gssets Tottyl Ossets less current liobilities 1,410,601 3,051,650 1,279,819 2,972,216 Total net asset5 3.051.650 2.972,216 The funds of the charity: 16 Restricted funds Unrestricted funds 1,309 3,050.341 3,(K)5 2,969,211 Total charityfunds 3,051,650 2,972,216 The financial statements of Autism Hampshire (registered number 017103001 were approved by the Board of Trustees and authorised for issue on Andrew Edmonds Treasurer The notes on pages 21-31 form part of these financial statements. 18
AUTISM HAMPSHIRE STATEMENT OF CASH FLOWS FOR THE YEAR ENDING 31 MARCH 2021 Total Funds 2020-21 Total Funds 2019-20 Note Cash flows from operating artlvltles: Net cash provided by operating activities 297,879 65,009 Cash flows from investing activities: Interest received Purchase of tangible fixed assets 4,040 120,0041 2,749 176,1471 Net cash used in investing activities 115,9641 173,3981 Cash flows from financing activities: Repayment of borrowing 174,5941 Net cash used in financing activities 174,5941 Increa5el{decrease) In cash and cash equivalents in the year 281,915 182,9831 Cash and cash equivalents at the beginning of the year 1,071,433 1,154,416 Cash and cash equivalents at the end of the year 1,353,348 1,071,433 19
AUTISM HAMPSHIRE NOTES TO THE STATEMENT OF CASH FLOWS FOR THE YEAR ENDING 31 MARCH 2021 Notes to the cash flow statement Reconciliation of net expenditure to net cash flow generated from operating activities Total Funds 2020-21 Total Funds 2019-20 Net expenditure for the year Adjustments for: Interest receivable Depreciation charges Decrease/lincreasel in debtors Increase/ldecreasel in creditors Net cash provided by operating activities 79,434 169,719) 14,0401 71,352 136,982 14,151 297,879 12,7491 62,891 107,612 133,0261 65,009 Analysis of cash and cash equtvalents Total Funds 2021 Total Funds 2020 Cash at bank and in hand Cash on deposit Total cash and cash equivalents 598,348 755,000 1,353,348 321,433 750,000 1,071,433 20
AUTISM HAMPSHIRE NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDING 31 MARCH 2021 Accounting policies a) Basi5 of preparation The financial statements of the charitable company, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP IFRS 1021 Accounting and Reporting by Charities.. Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021 lissued in October 20191 and the Companies Act 2006. The charity's propertles are disclosed at net book value based on historlcal cost less any impairmer¢t charge where net book value exceeds market value. bl Preparation of accounts on a golng concern basis The charity continues to operate in a sector facing significant financial challenges. After careful consideration of the charity's current financial position, with due regard to its cash flows, liquidity and borrowings, and future plans and prospects, the Trustees have a positive expectation that the charity has adequate resources to continue in operation for the foreseeable future. Accordingly. they continue to adopt the going concern basis in preparing the accounts. Autism Hampshire meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accountlng policy note. All incoming resources and resources expended derive from continuing activities. In making these forecasts, the Trustees have considered the ongoing impart of the COVID-19 pandemic and its effect on the charity, its donors, income streams and trading partners. c) Group flnanclal statements Autism Hampshire has one wholly owned subsidiary company- Hampshire Autistic SeNices Ltd. The investment in this company is one ordinary £1 share. This company has not traded since incorporation. The Statement of Financial Activities and Balance Sheet present information about the charity as an individual undertaking and not as a group on the basis of materialitv. dl Fund accountlng Unrestrictedfunds General funds are unrestricted funds which are available for use at the discretlon of the Trustees in furtherance of the general objects of the charity. Restrictedfunds Restricted funds are funds which are to be used in accordance with specific restrictions imposed by the donor or which have been raised by the charity for specific purposes. el Incoming resources All incoming resources are included in the Statement of Financial Activities ISOFAI on an accruals basis, except to the extent that grants receivable must be applied to future perlods of expenditure, or are contingent on future requirements being fLJlfilled. Performance related income invoiced in advance of the charity is deferred in the account5 until such time as the contract is fulfilled. Grants of a general nature have been included within 21
AUTISM HAMPSHIRE NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDING 31 MARCH 2021 donations and legacies whilst those performance-related grants that specify conditions have been included within charitable activities. Donations are recognised In the SOFA when receivable. Donations are analysed between restricted donations, which may only be applied for a specific purpose, and unrestricted donations, which may be applied for any suitable purpose. Donated services and facilities are Included at the value to the charitable company where this can be quantified and reliably measured. Income from charitable activities comprise5 fees receivable in respect of core seNices provided by the organisation. Where fees are set at an annual rate and then billed to the relevant authorities in stages throughout the year. income has been brouEht into the statement of flnancial activities on the basis of a strict time apportionment over twelve months. Income from trading activities includes lottery income admlnlstered by a third party and disclosed net of prize money, fees and commission, and shop Income. fl Expenditure All expenditure is included on an accruals basis and is recognised when there is a legal or constructive obligation to transfer resources. All costs have been directly attributed to one of the functional categories of resources in the SOFA. The cost of raising funds comprise the costs associated with attracting voluntary income and the costs of trading for fundraising purposes. Expenditure on charitable activities comprises those cost5 incurred in delivering the core setvices of the organisation. g) Allocation of support costs Support costs are those functions that assist the work of the charity but do not directly undertake charitable activities. Support Costs include back office costs, finance, facilities, personnel, IT and governance costs which support the charity's activities. These costs have been allocated between the cost of raising funds and expenditure on charitable activities. The basls on which support costs have been allocated are set out in note 9. h) Pension scheme The charity operates a defined contribution personal pension scheme which is available to all qualifying employees. The cost recognised in the accounts is equal to the contributions payable to the scheme irb the accounting period. These pension costs are allocated across the relevant resource5 expended categories of the Statement of Financial Activities. l) Tangible fixed assets and depreciation It is the policy to capitalise all single fixed assets costing over £500 or where grouped together when assets are considered to be of a portable or desirable natLsre. Freehold land is not depreciated. 22
AUTISM HAMPSHIRE NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDING 31 MARCH 2021 Depreciation is provided on a straight-line basis for the following classes of assets.. Asset category Buildings Equipment Motor Vehicles 2-2%% 15-25% 20% 11 Value added tax Irrecoverable VAT is charged as a cost against the activity for which the expenditure was Incurred. kl Operating lease rentals Rentals payable under operating leases where substantially all the benefits and risks of ownership remain with the lessor are charged to the SOFA over the period in which the cost is incurred. l) Financi31 instruments The charity only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other accounts receivable and payable. The measurement basis used for these instruments is detailed below. m} Debtors and cash at bank Trade and other debtors are recognised at the settlement amount due after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due. Cash at bank and in hand included cash held on deposlt or in a current account. n) Creditors and provisions Creditors and provisions are recognised where the charity has a present obligation resulting from a past event that will probably result in the transfer of fund5 to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are normally recognised at theirsettlement amount after allowing for any trade dlscounts due. Legal status of the charity Autism Hampshire is a company limlted by guarantee and having no share capital. The liability of each member to contribute to the assets of the company is limited to £1. The charity has one wholly owned subsidiary IHampshire Aut15tic Servites Limited) which has not traded since incorporation. 23
AUTISM HAMPSHIRE NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDING 31 MARCH 2021 Income from donations and legacies Unrestricted Funds Restricted Total Funds Funds 2020-21 Total Funds 2019-20 Donations Legacies Grants Memberships Total 23,375 1,700 25,07S 34,839 19,848 14,378 1,166 70.231 47,902 810 72,087 47,902 810 73,787 1,700 Income from charltsble artlvltles Unrestrirted Funds Restricted Total Funds Funds 2020-21 Total Funds 2019-20 Adult Services.. Commissioned packages of support Contracts Grants Rental income Total 3,495,870 821 3,722 18,559 3,518,972 3,495,870 821 60,859 18,559 3,576,109 3,641,498 2,384 57,137 31,533 3,675,415 57,137 Community Partnerships.. Commissioned packages of support Contracts Grants Total 374,593 374,593 114,373 248,998 130,319 493,690 49,894 49,894 49,894 424,487 374.593 Total 3,893,565 107.031 4,000.596 4.169.105 Letting income consists of rent payable by housing association5 at two properties used for Supported Living in Bitterrbe, Southampton (see also note 191. 24
AUTISM HAMPSHIRE NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDING 31 MARCH 2021 Income from other trading activities Unrestricted Funds Restricted Total Funds Funds 2020-21 Total Funds 2019-20 Fundraising events Trading operations Lottery Total 3,013 26,648 617 30,278 3,013 26,648 617 30.278 44,572 12,510 691 57,773 Investment Income Unrestricted Funds Restricted Funds Total Funds 2020-21 Total Funds 2019-20 Bank interest Total 4,040 4,040 4.040 4,040 2.749 2,749 Cost of generating funds Dlrect Staff Costs Other Governance Direct Support Costs Costs Other Support Costs Total Total 2020-21 Total Total 2019-20 Fundraising costs Trading operations Total 42,183 32,489 74,672 10,625 31,346 41,971 180 218 398 13,432 16,236 29,668 66,420 80,289 146,709 64,186 59,429 123,615 Expendlture on charltable activitie5 Direct Staff Costs Other Dirert Costs Governance Support Costs other Support Costs Total 2020-21 Total 2019-20 Adult services Community partnerships Total 2,513,473 193,518 2,706,991 354,504 25,373 379,877 9,795 748 10,543 729,472 3,607,244 3.827,096 55,675 275,314 418,866 785,147 3,882,558 4,245.962 Support costs 25
AUTISM HAMPSHIRE NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDING 31 MARCH 2021 Direct Staff Costs Overheads Total 2020-21 Total 2019-20 Central Finance, HR, IS and admin Governance Management Total 178,733 24,031 10,941 47,118 260,823 178,733 230,683 10,941 405,399 825,756 228,531 235,455 9,984 258,081 732,051 206,652 358,281 564,933 Governance includes audit costs, the AGM and committee costs. Support Costs have been allocated on the basis of time spent working on the activity. 10. Net income for the year 2020-21 2019-20 This is stated after charging: Depreciation 71,352 62,891 Auditorfs remuneration- current year prior year Operating leose rentals.- Land and buildings Other 9,060 1,350 8,890 64,899 7,816 66,129 17,352 11. Staff numbers and costs The averdge number of persons Ifull time equivalentl employed by the charity during the year, analysed by category was as follows. 2020-21 Number 2019-20 Number Direct charitable Fundraising and publicity Management and Administration Total 152 168 12 168 15 185 The aggregate payroll costs of the above persons was as follows: 26
AUTISM HAMPSHIRE NOTES TO THE FINANCIAL STATEMENTS {CONTINUED) FOR THE YEAR ENDING 31 MARCH 2021 2020-21 2019-20 Salaries and wages Social security costs Pension costs Redundanry Total 2,745,193 218,218 59,401 10,491 3,033,303 2,868,573 216,178 61,052 20,350 3,166,153 The charity has included the cost of accrued holiday entitlements for all employees not taken at the year end. The cost of this was £4,59412020: £4,3771. One member of staff was paid a salary and emoluments between £70,000 and £80,000 per annum12019-20'. One, between £60,000 and £70,(X)01. Pension contributions made by the charity in respect of this member of staff were £4,37512019-20'. £4,186). No other members of staff received more than £60,000. The charity's key management personnel consisted of the Chief Executive Officer and 7 persons12019-20'. 6 persons) as listed on page 3. The total amount of employee benefits relating to key management personnel was £285,12112019-20.' £305,992). The charity operates a defined contribution personal pension scheme which is available to all qualifying staff. The charity contributes a minimum of 3Yo of the employee's salary into the scheme subject to a minimum 5% contribution from the employee. The cost of the scheme in the year was £59,40112019-20.. £61,0521. 12. Trustees, remuneration and expenses No Trustee received remuneration of any form12019-20'. none). No expenses12019-20.' £5471 were incurred in the yeaf for Trustees, travel and subsistence. 27
AUTISM HAMPSHIRE NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDING 31 MARCH 2021 13. Tangible fixed assets Land and Buildings Equipment Motor Vehicles Total Cost At l April 2020 Additions 2,140,044 181,127 20,004 85,470 2,406,641 20,004 At 31 March 2021 2,140,044 201,131 85,470 2,426,645 Depreciation At l April 2020 Charge for year 590,275 26,336 52,536 38,704 71,433 6,312 714,244 71,352 At 31 March 2021 616,611 91,240 77,745 785,596 Net book value At 31 March 2021 1,523,433 109,891 7,725 1.641,049 At 31 March 2020 1,549,769 128,591 14,037 1,692,397 14. Debtors 2021 2020 Due within one year.. Trade debtors Other debtors Prepayments and accrued income 262,437 1,027 65,754 329,218 272,926 463 192,811 466,200 Due after one year.. Other debtors 10,700 10,700 Total 339,918 476,900 28
AUTISM HAMPSHIRE NOTES TO THE FINANCIAL STATEMENTS {CONTINUED) FOR THE YEAR ENDING 31 MARCH 2021 15. Creditors: amounts falling due withln one year 2021 2020 Trade creditors Other creditors Taxation and social security Accruals Deferred income Total 98,468 69,743 68,024 46,430 130,354 37,210 52,456 39,682 8,812 268,514 282,665 16. Movement in funds At l April 2020 Transfer Between funds At 31 March 2021 Incoming resources Outgoing resources RestrScted funds Holt Caring Communities Grant Autism Support Grant Parent Workshops Partnership Foundation Southampton Charitable Trust Infection Control Fund Grant Rapid Testing Fund Grant I,ioo 826 274 689 689 49,894 49,894 1,970 iv 1.970 346 346 600 56,570 567 600 56,570 567 Totsl restricted funds 3,005 108,731 110,427 1,309 Unrestricted funds General unrestricted 2,969,211 3,999,970 3,918,840 3,050,341 Total unrestrlcted funds 2,969,211 3,999,970 3,918,840 3.050.341 Total funds 2,972,216 4,108.701 4,029,267 3,051,650 Restricted funds Funds donated by an individual for the purchase of equipment and activities at The Holt. Caring Communities Grant-southampton City Council grant towards the costs of 12 trial sports sessions that focus on a range of sports and physical activities for adults on the autistic spectrum. Autism Support Grant awarded by Hampshire County Council to run various projects managed for a wide range of beneficiaries via our Information Advice and Guidance team, including the Helpline and Officer support. 29
AUTISM HAMPSHIRE NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDING 31 MARCH 2021 A grant from NHS Southampton CCG to provide a series of training workshops for parents of people on the autism spectrum. A grant from the Partnership Foundation Community Funding to support sports and art activities for the Serendipity group members. A donation from the Southampton Charitable Trust towards activities and equipment for people we support in the Southampton area. Grants from a central government fund distributed by local authorities to support infection control in social care settings during the Covid-19 pandemic. Grant5 from a central government fund distributed by local authorities to support rapid lateral flow testing in social care settings during the Covid-19 pandemic. 17. Analysis of a55ets and liabilities between funds Unrestricted Funds 2021 Restricted Funds 2021 Total 2021 Total 2020 Fixed assets Current assets Long-term assets Current liabilities Long-term liabilities Total 1,641,049 1,681,257 10,700 1282,6651 1,641,049 1,682,566 10,700 1282,6651 1,692,397 1,537,633 10,700 1268,5141 1,309 3.050.341 1,309 3,051,650 2,972,216 18. Operating lease commltments Commitments under non-cancellable operating leases are as follows.. 2021 land & Buildings 2021 other Operating Leases 2020 Land & Buildings 2020 Other Operating Leases Due not later than one year Between one and five years After more than five years Total 51,139 34,375 7,800 1,800 54,644 38,639 14,885 14,885 85,514 9,600 93,283 29.770 30
AUTISM HAMPSHIRE NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDING 31 MARCH 2021 19. Rental income Aggregate rental income from operating leases was as follows.. 2020-21 2019-20 Letting of owned premises Total 18,559 18,559 31,533 31,533 20. Related party There were no related party transactlons for the year ended 31 March 202112019-20.. none). 21. Governmentgrants The charity received the followlng government grants: 2021 2020 Donutions and legocies.. Hampshire County Council Isle of Wight Council NHS Fareham and Gosport CCG NHS North East Hampshire and Fareham CCG NHS North Hampshire CCG NHS South Eastern Hampshire CCG NHS West Hampshire CCG Portsmouth City Council Southampton City Council HM Revenue and Customs Fareham Borough Council Total 1,541 616 308 308 308 308 308 2,010 616 20,474 19,907 40,381 6,323 ChGrritable activities.. Hampshire County Council NHS West Hampshire CCG Southampton City Council Southern Health Foundation NHS Trust Total 92,440 49,974 40,345 21,711 40,000 130,319 114,151 Total 154,532 136.642 31