,) Autism Hampshire TRUSTEES, REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2022 COMPANY LIMITED BY GUARANTEE REGISTERED COMPANY 01710300 REGISTERED CHARITY 288141
AUTISM HAMPSHIRE TABLE OF CONTENTS FOR THE YEAR ENDING 31 MARCH 2022 Report of the Trustees 3-14 Statement of Trustees, Responsibilities 15 Independent Auditor's Report 16-19 Statement of Financial Activities 20 Balance Sheet 21 Statement of Cash Flows 22 Notes to the Statement of Cash Flows 23 Notes to the Financial Statements 24-35
AUTISM HAMPSHIRE REPORT OF THE TRUSTEES FOR THE YEAR ENDING 31 MARCH 2022 Reference and administrative details Charity number 288141 Company number 01710300 Trustees Jonathan Hardie (Chair, Executive Chair from 28 january 2022 to 29 September 20221 IResigned 14 April 20221 ITreasurerl (Company Secretarvl Lee Corless Andrew Edmonds Graham Shield5 Jayne Turnbull Cllr Ivan White Deborah Nash Alexander Parry Elizabeth Williams Andrew Reddy Peter Robert50n (Resigned 21 September 20211 IAppointed 17 November 2020, resigned June 20211 (Appointed 30 November 20211 (Appointed 30 November 20211 Chief Exe¢utlve Debra Harrison-sales D'Arcy Myer5 Ilnteriml (until 28 January 20221 (Appointed 30 September 20221 Registered Office 1648 Parkway Solent Business Park Whiteley Fareham Harnpshire P015 7AH Senior Management Team Laura Harman Community Partnership Services ManaEer Human Resources Manager Quality & Safeguarding Manager Operations Director Interim Operations Director Regulated seiCe5 Manager Financial Controller Senlor Manager, Regulated Services (from I lune 2021 to 28 January 20221 Senior Manager, Regulated Services Ifrom l June 2021 to 28 january 20221 Senior Manager, IAG, Mentoring and TraininB (from 14 lune 20211 Fundraising & Community Manager Ifrom 13 September 20211 (until 9 july 20211 Jeremy Webb Dlane Wilson luntll 10 January 20221 (from 10 January 2022 to 7 October) (from 12 September 20221 (until 14 May 20211 Allison Henbest Rhona Brav Emma Brough Danielle Baird Simon phillips Debora Fitton Cheryl Claxton The structure of the Senior ManagementTeam changed on 28 January 2022, afterwhl¢h polnt regulated seNices were represented by the Operations Director.
AUTISM HAMPSHIRE REPORT OF THE TRUSTEES (CONTINUED) FOR THE YEAR ENDING 31 MARCH 2022 Bankers National Westminster Bank l Romsey Road Shirlev Southampton Hampshire S016 4GT Auditors 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 2022 IntrodLÈetion The financial statements attached form the charity's statutory accounts for the year ended 31st March 2022, as approved by the Trustees. Copies of the statutory accounts will be submitted to the Charity Commi55ion 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 Companies Act 2006 and Accounting and Reporting by Charities.. Statement of Recommended Practice applicable to charitie5 preparing their accounts in actordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021 lissued in October 20191. Ob'ectives and activities Vision It is our VISION to create a better future for autistlc people. Mission It is our MISSION to create opportunities, challenge perceptions, enhance choices and provlde high quality services to meet the diverse needs of autistic people. Autism Hampshire supports autistic people through.. Supported Living Services Autistic people are given freedom and independence to Ilve with peers in a supported environment. People are supported in their own homes to learn life skills and to maintain an independent Ilfestyle. Residential Services Support Is provided to autistic people within a resldential setting with similar objectivos to those of our supported living services. Information, Advice and Guidance Free support is available for autistSc people, their families and professionals from our Information, Advice and Guidance team. The team meets indivlduals and families so that they can receive ongoing, consistent support pre, during and post dlagnosls. They rnanage over 9,000 indivldual requests for help each year. Serendlpity Groups Community groups so that people with autism can develop their social circles, learn new skills and become less isolated. Unlversity Mentoring Univer51ty students with autism and / or with mental health problems are offered 1-2-1 support to help them with the challenges and changes of being at univer51ty. CPD atcredited training and consultancy Courses and workshops support parents, adults, schools. employers and commercial partners with a range of autism-related tOPlCs including communication, Social interaction and aspects of aut15m diagnos15.
AUTISM HAMPSHIRE REPORT OF THE TRUSTEES {CONTINUED) FOR THE YEAR ENDING 31 MARCH 2022 Athievements and erforrnance Supported Living Our Supported Living services offer people the opportunity to live away frorn the family setting in an environment which best meets their individual needs. Support varies dependent on individual needs, but tan include support with personal care, leisure activities, cooking, cleaning and household chores. People we support include autistic people, a5 well as people with learning disabilities. mental health problems and physical Durlng 2021-2022 Autism Hampshire 5UPPOrted 36 people in sUPPOrted living households. In January 2022, Autism Hampshire was notified that we would be contracted to provide support in 16 new sUPPOrted Ilvlng homes from 30 March 2022. There are now 74 people being 5UPPOrted in this way. In light of this, the Trustees and Senior Management Team reviewed the managèmÈnt structure of our Supported Living services. An Operations Director wa5 appointed from january 2022 to gtve additional strategic and management supportto the Supported Living teams. An additional two Area Mana@ers were also appointed. Information, Advice and Guidance Our Information, Advice and Guidance IIAGI service is available to children land their families) and adult5 living in Hampshire, Portsmouth and Southampton who are on the diagnostic pathway or have been diagnosed as autistic. Referrals can be made by the person themselves or by profe55ionalslfamily members. Overall, this form5 a vital lifeline for many people who would otherwise be trying to get acce55 to statutory service5. We provide tonslstent, safe and effective services through our fully trained IAG Officers. During this financial year. we continue to be contracted to provide IAG support by Hampshire County Council, Portsmouth City Council, Southampton City Council, Sussex Partnerships NHSFT and Surrey Partnerships NHSFT. From Aprll 2021 to March 2022 in addition to thousand5 of telephone ca115, we provided 186 in-person appointments. Autism Hampshire help me find various ortivities ond hobbies to improve my chonces of getting employed and enjoying the experience while doing it, thonksAor everything John, 'Such a weolth of informotion I connot thonk you enoughfor the help ond support your Jriendly helpful stoff gave me, 'Ifeel more empowered to moveforword In o positive way with our lives havirjg being given so much valuable information surrounding t7utism. Ifeel like l understond my doughtereven more now ond how/whyshe behaves howshe does, Serendipity Groups The Serendipity groups are user-led community groups. The group5 meet in community-based venues or online, and are facilitated by volunteers, many of whom are autistic.
AUTISM HAMPSHIRE REPORT OF THE TRUSTEES (CONTINUED) FOR THE YEAR ENDING 31 MARCH 2022 Even prior to Covid-19, opportunities for autistic adults to gain support from peer5 in their local communlty were limited. Our Serendipity GroLJPS are a place for people to build friendships, feel less isolated and develop their confidence. Throughout Covid-19, the support and friendship5 people have received because of these groups has been invaluablei people have felt le55 alone, less anxious and more certain of what is safe to do. The groups can be attended independently, but friendsi partners or carers are welcome. Members do not need to have a formal diagnosis to attend. In response to Covid-19 we identified a need to develop Ouf Serendipity Groups so that people can feel more confident in going out and meeting people, can develop their skills and independence in a more challenging work environment and can acces5 online se5$10ns where face-to-face meetings may be overwhelming. The Serendipity Groups are funded through voluntary income and over the next three years, it will cost Autism Harllpshire over £364,000 to run our Serendipity Groups programme. With a grant from the National Lottery Community Fund. we are on our way to ensuring that these essential groups remain free for autistic adults to attend. The grant will help to cover running costs, including venues activities and staffing. It will also support the development of new group5 and new 5kllls-based workshops and activities. In 2021-22 Autism Hampshire ran 2 online group5, Wlth 6 in-person groups returning from March 2022. Partnership5 are a valuable and important part of delivering the programme,. In thls financlal year we have collaborated with local community organisations including MAST Mayflower Theatre, Friends of St James Park, Hampshire Cultural Trust and Blue Apple Theatre. University Mentoring Throughout the financial year, we continued to build on our successful partnership at the Universlty of Portsmoijth. Our team of qualified SpecSalist Mentors are experienced in providing l.'I support to Higher Education students who are autistic and may also have mental health issues or a learning difficulty. This DSA accredited service supported 164 students to develop condition-specific strategies that enable them to ovorcome barriers to learning and coping with university life. Of the 164 students, 75 were referred for mental health support and 89 were referred for support for their autism. 'My mentor is very helpful and kind. She also glves me strutegies to help with my anxiety undponickirjg. She s also a very good listener as well, My mentor Is very encouraging t7nd helps to break down tosks ond orgonise my time. She reminds me of what is importt7nt to me which keeps me motivated, Havefelt lftke I hjve hod o greot network of supportfrom manypeople and thot my mentor hos ployed o big part in this. They huve reolly helped me mt7noge many aspects of my university life this year, CPD accredited training and con5ultan¢v Autism-related training courses are delivered externallyto parents, carers, schoo15, autistic adult and employers. The team has been offering traininE over the past ten years with great success and continues to receive exceptional feedback from people undertaking training courses. Autism Hampshire trainers collaborate with Experts by Experience on the deslgn and content of our training to ensure personal perspective5 are an integral part of all the courses.
AUTISM HAMPSHIRE REPORT OF THE TRUSTEES {CONTINUED) FOR THE YEAR ENDING 31 MARCH 2022 The following attendees shared their experiences of attending Autism Hampshire training.. 'It was reolly informative, very relevant, reolly enjoyuble and enabled me to understand more about uutism. The explonations given were greot ond exploined in o wrjy thot ollowed me to opprecit7te how life moy befor outistic person, 'It has been extremely usefulfor my role as o special needs ossistant ond I have olready spoken to myschool ond suggested thot oll those working with on outistic child should do this course, '1 really enjoyed the course and it giyve me a lot of useful information, it was olso helpful to see that other porents go through similursituotions (Fnd there is support out there. The trttiner Duve wos very knowledgEoble nd reolly good ond helpful at delivering the course. I've already recommended the course to other mums who are woitingfor their children to be diognosed with tsutism, Experts by Experience Aut15m Hampshire's Experts by Experience Forum continues to support the charity with strategic 5UPPOrt and advice. The forum Is made up of autistic people with a variety of backgrounds and experience, both internal autistic staff members and external individuals. The panel met online 12 times in 2021-22 and have supported with advice on traSnlng course content, research collaborations and Internal pollcies. Fundralsin and Retail The organisation charges fees for training, supported living, domiciliary care and mentoring services, paid by local authority contracts, grants and personal budEets. In setting fees, the Trustees aim to achieve full cost recovery for these services. This statutory Income is complemented by the activity of our charity fundraising department and retail. Fundraising Autism Hampshire raises funds to support autistic people through community projects that are not funded through local authority contracts, such as our Serendipity Groups programme. Funds are also raised to SUPPOrt core costs where required, as well as specialist equipment and sensory item5 for the people we support to use. Household furniture, gardening equipment and other items are fundraised for on an ad-hoc basis. Funds are raised through several income streams. including community and events, Trusts and grant5, individual giving and corporate donations. Throughout the year, Covid-19 continued to have an impact on the charitvs fundraising, with several event5 cancelled or postponed. However, the annual Lawrie Mcmenemy Golf Day was run in September 2021 for the first time since 2019 and raised over £15,000. A new Fundraising & Community Manager was recruited in September 2021 to build morllentum back into our fundraising in light of our continued recovery from Covid-19. A successful application was submitted to the Nalional Lottery Community Fund to raise income for our Serendipity Groups programme, The grant Is for £245,801 over three years starting l April 2022. We continue to build momentum back into our fundraising with the recruitment of a new Community & Events Fundraiser as well as a Trusts & Grants Fundraiser in 2022. The total raised from donations, legacie5 and grants Sn 2021-22 was £69,498 wSth expenditure of £99,285.
AUTISM HAMPSHIRE REPORT OF THE TRUSTEES (CONTINUED) FOR THE YEAR ENDING 31 MARCH 2022 Whilst the majority of our income arises from fees charged for services, the Trustees recognise the importance of both Specific and general donations in assisting the development of our sewlces. We would like to thank all our donors and sponsors for their continued support. Retail AutSsm HampshSre continues to run a charity shop in Fareham. Retail income has continued to increase as we have built relationships with the local community and devèloped our offering. In 2021-22 the shop raised £69,616 in income with expenditure of £87,871. The shop is supported by two employees- a Shop Manager and an A55IStant Manager- as well as a number of volunteers. The volunteers support general day-to-day running of the shop as well as online selling through EBay. Or anisational artnershi Autism Hampshire and its senior management team continue to contribute to local and national strategy through partnering with organi5ations such as the Autism Alliance, Hampshire Autism Board and Portsmouth Autism Community Forum. The Autism Alliance seeks to provide networkin8, autism practice development and to influence local, regional and national autism related policy development and implementation. Plans for future eriods Growth and transltlon Autism Hampshire is in a period of growth and transltlon, which has come about due to an increase in service provision from April 2022, with an additional 16 supported living houses coming under Autism Hampshire's service from I" April, in addltion to the 9 existing supported living and residential houses that were already under our provision. This additional service provision will increase the number of people being supported by the charity, as well as the number of staff being employed, and as such an operatlonal review has been underway since January 2022. The charity also saw the departure of its CEO in January 2022. The Chair of Trustees took on the role of Actlng CEO until an interim CEO was appointed in September 2022 to continue an organisational review. Although our supported living services are funded through local authority contracts, i.e. the cost of providing the direct support in the hous&$ for the people living there is funded through these contracts, we are expecting an increase in wider expenditurè over the next three years. This is due to the increase in service provision and resources needed to support thls growth. Additional expenditure is expected on HR and recruitment costs, operational and management support, sensory and specialist equipment to fit indlvldual needs of those we are supporting, as well as furniture, decoration and other household items.
AUTISM HAMPSHIRE REPORT OF THE TRUSTEES (CONTINUED) FOR THE YEAR ENDING 31 MARCH 2022 Strategv Autism Hampshire continues to develop in line with our current 4-year strategy 2021-2025. This strategy wa5 co-produced with Experts by Experience and local commissioners and stakeholders were consulted. Our Strategic priorities for 2021-25 are.. Neurodiversity/Aut15m Awareness and Professional TrainSng Widening our organisational approach to incorporate related conditions and embrace neurodiversltv. Extending our trainir)g offering both internally and to external stakeholder5. Developing awards for organisation5 that are competent in supporting and assisting people who are neurodivergentlautistic. Dia@nosis Exploring the opportunity for providlng a private diagnosis service where this is urgently needed, whilst supporting local government to deliver their diagnostic services on 3 tlmely basis. Supporting individuals and families pre, during and post diagnosis. Providing more speclfic support for those seeking diagnosis. Focused support Enhancing community partnership working to provide 2417 holistic Servi5. Expanding supported living services and maximising opportunities to enhance the quality of support practices. Addressing the needs of older people who need to access our service5. Incluslon Improving inclusion in education31 settings. Supporting children and adults to transition to new environment5, uslng technology as approprlate. DevelopinE further the Serendipity Social Groups. Increasing access to Aut15m HampshSrè's services and wider seNices. Partnerships. Research and Innovation EngagSng with a wlde range of partners including schools and colleges, NHS seNices, social care services and local government. Working with local NHS Trusts to improve access to mental health seNices and support people in a person-centred and holistic way. Increasing research opportunities with local universities. Employment Supporting Individuals with work-related needs. Training and support for employers. Supporting statutory work programmes. Thi5 Strategy will be reviewed as part of the wider operational review. Many of the people we wlll now be supporting through our 5UPPOrted living Services are autistic, but there are also individuals with learning disabilities, physical conditions and other conditions. We want to ensure our strategy reflects everyone that we are supporting. io
AUTISM HAMPSHIRE REPORT OF THE TRUSTEES (CONTINUED) FOR THE YEAR ENDING 31 MARCH 2022 Structure overnance and mana ement Performance Management The charity uses various criteria to assess its performance,. quarterly formal business reviews held for each department trSangulate indicators related to quality and cost. Key performance indicators related to each contract term are used to assess overall effectivenèss and viability. Also, feedback on our seNices from all stakeholders and reports from regulators including the Care Quality Commission are key to this assessment proces5. The Care Quality Commission reviewed our residential services in Brockhurst Road, Gosport, during 2021, and unfortunate5y deemed that they were inadequate, placing them into special measures. Management quickly acknowledged and acted upon the points raised, including investing heavily in significant improvements to the living environment as well as the quality of support being provided. The cost of bringing these Services up to the standard thal we aspire to15 reflected in the 2021-22 account5. The services were subject to a focused inspection in July 2022 to follow up on key areas. The result was a rating of 'Needs Improvement., with no breathes In regulation5 found. Continued investment has been made into these seNices in 2022-23. Our other residential service, located in Southampton, was in5petted by the Care Quallty Commlssion in January 2022 and received a ratlng of 'Good' across all categories. Governing document Autlsm Ham pshire 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 Memo¥andum of Association, which details the objects 2nd powers of the charitable company, and it is governed undÈr 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 contribution Inot exceeding £1) to the Company asset5 if it should be wound up while helshe is 3 member or within one year after he/she ceases to be a member, for payment of the company's debts and liabilities contracted before hel5he ceases to be a member and the costs, charges and expense of winding up. The Trustees have considered the Charity Commisslon's guidance on public benefit, Including the Euidance 'public benefit-. running a charity,. The charity's activities continue to operate excluslvely forthe publ1¢ benefit. Appointment to the Board Board members are also Trustees of the organisation for the purposes of charity law, a5 well as being director5 of the company for the purposes of the Companies Att 2006. The Trustees are elected for a minimum of three years wlth one thlrd of the Trustees put up for re-election at each AGM. The Board meet5 a minimum of four time5 a year at which the annual budget and strategic plans are considered and approved. Trustees also attend other Board Sub-Groups for Governance Iri5k, quality, Health and Safety) Finance, Business Reviews for service areas ènd other meetings related to major service development projects such a5 De-Registr8tion. In recruiting new Trustees, the Board aims to achieve and maintain a good balance between professional Trustee5 and experts by experiencelparental representation. The Board maintains a Search Committee to ensure this balance is properly maintained. li
AUTISM HAMPSHIRE REPORT OF THE TRUSTEES (CONTINUED) FOR THE YEAR ENDING 31 MARCH 2022 Trustee induction and training Hèving been identifled, potentlal Trustees are invited to become involved with Autism 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 will 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-making pmcesses. When the appointment 15 agreed, the potential Trustee is co-opted to the Board and subject to approval by the members and other board Trustees off icially becomes a Trustee at the subsequent AGM. An induction programme covers all aspects of Trustee duties and the complete range of services provided bythe 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 Trustee5 are fully aware of any legal or regulatory changes that affect their role. Organlsatlon Under the Article5 of Association, the Board of Trustees con51Sts of at least five and not more than fifteen individuals. It is usual for a simple majority of the Board to be persons with autism lor simSlar condltionl or parents I guardians / carers of such persons. All Trustees are required to be members of the organisation. At present, the Board con51Sts of seven appointed Trustee5. The Board is responsible for the direction and maiiagemènt of thè organisatlon and discharging these responsibilities, meets regularly throughout the year. It delegate5 day-to-day operational management and decision-making to the Chief Executive Officer. The organisation has a wholly owned subsidiary- Hampshire Autistic Services Ltd (formerly Autism Hampshire Ltd) which remains a dormant company, having never traded. The investment in this company is one ordinarv £15hare. No member of the Board of Trustees has any financial interest in Autism Hampshire or its subsidiary company. Pay policy for senior 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 Trustee5 glve 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 charittys remuneration committee. The precur50r to any pay review has been affordability. Three pay reviews have been awarded since April 2009 for senior staff, all 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, in April 2021 the pay award was 2.2% , and in April 2022 it W85 5%. These have reflected changes to the National Livingwage, which have resulted in higher percentage increases being awarded to those employees earning the lowest hourly rate5. 12
AUTISM HAMPSHIRE REPORT OF THE TRUSTEES (CONTINUED) FOR THE YEAR ENDING 31 MARCH 2022 Flnancial review Income received was £4,130,46512020-21'. £4,108,701) and resources expended totalled £4,754,75812020-21.' £4,029,267) resulting in an overall deficit for the year of £624,29312020-21'. surplus £79,434). Voluntary income from donations, legacies and grants decreased slightly from £73,787 in 2020-21 to £69,498 In 2021-22. In 2020-21 there had been a significant amount in unrestricted grant5 related to the Covid-19 pandemic that contributed to this figure which were significantly reduced in 2021-22. Donatlons Increased substantially, by 36%. Income from charitable activities decreased by 2% to £3.929,163. This resulted from the reduction of fee income in residential care homes, reflecting the general move towards supported living seNices. Income from trading activities increased by 240%. In 2020-21 there were significant closure periods for the shop and very few fundraising activities were able to take place. These were able to recommence in 2021-22. Expenditure increased by around 18% for a number of different reasons: Investment in the growth of the organisatlon requlred to secure new contracts for supported living service5. Investment in fundraising including building capacity for grant applications. Increased staffing costs related to difficultie5 rÈcruitin@ and retaining staff in the care sector. Increased building maintenance costs that had been delayed owing to thè Covid-19 pandemic. Specific costs related to the difficultie5 experienced at our residential services in Gosport. Total reserves at 31 March 2022 were £2,427,357, of which £16,073 were restricted and £2,411,284 unrestricted. The statement of cashflows shows a net cash decrease of £426,45312020-21= increase £2SI,9151. reflecting the deficit for the year as well as an increase In both debtors and creditors relating to the expansion of seNice5 at the end of March 2022. Principal risks and un¢ertalnties As the charitrfs principal funding sources are Local Authorities, there 15 a risk that ongoing financial constraints 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 deserve. Added to these pre-existinE issues we now face additional challenges from wage inflation, the cost of living crisls and worsening recruitment and retention difficulties in the sector. These risks have been managed by regularly reviewing each service and identifying any changes that may be required to make them financially sustainable. The charity 15 currently undertaklng a detailed review of the financial sustainability of the various Services provided. Factors likely to affect future financial performance or position The issues noted above are likely to continue into future periods, with continuing inflation and increases in National Living Wage/Minimum Wa8e causing challenges for the ongoing provision of services unless these increases are properly funded. Investments policy The Trustees review and determine the strategy, policy and management of any investments held and adopt a cautious approach to investment. The charity currently holds no equity investments. A range of cash deposits 13
AUTISM HAMPSHIRE REPORT OF THE TRUSTEES (CONTINUED) FOR THE YEAR ENDING 31 MARCH 2022 are held which are fully protected under the Financial Services Compensation Scheme. These are under review to ensure the best interest rates are obtained for any cash held by the charity. Reserves policy The 8oard of Trustees has considered the adequacy of reserves held as at £1 March 2022 in the light of the Charity Commission guidance on charities, reserves. 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 service5 in the event that funding streams are 5ignificantty cut. At 31 March 2022 the position with regard to reserves was as follows.. Amount of total funds held £2,427,357. Amount of restrlcted funds £16,073. Arllount that can only be realised by disposing of tangible fixed assets £1.558,253. Balance of funds at 31 March 2022 £853,031 The balance of fund5 at 31 March 2022 represented around Six weeks of current levels of operating expenditure. The requirement for reserves to be held in accessible funds has increased since the charity expanded its services in April 2022. Most of the properties owned by Autism Hampshire are no longer required for Service delivery, 50 programme is in place to sell these. One property was 501d in April 2022. Employees, involvement The charity continues it5 practice of keeping all employee5 informed on matters affecting them so that a common awareness amongst all employees is developed. Where applicable, the charity consults employees or their repre5entative5 on a regulai b3515 50 that the view5 of effiployees can be consideTed in making decision5 that are likely to affect their Interests. A staff forum operates to ensure we are listening to the views and gathering feedback from employees. A full staff survey is conducted annually and in addition, shorter pulse surveys are being introduced in 2022-23. Risk management Key financial risks are boing addressed to Ènsure the ongoing financial 5U5tainability of the charity a5 explained above. The Trustees, Senior management and senior staff contribute to the risk rnanagement process and based on this approach, the Trustees are satisfied that Autism Hampshire has no major risks that have not been addressed or mitigated durinE this period. 14
AUTISM HAMPSHIRE STATEMENT OF TRUSTEES, RESPONSIBILITIES FOR THE YEAR ENDING 31 MARCH 2022 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 Directors to prepare financial 5tatement5 for each firiancial 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 preparinE these financial statements, the Directors are required to.. select suitable accounting policies and then apply them consistently; observe the methods and principles in the Charities SORP,. make judgments and estimate5 that are reasonable and prudent,. state whether applicable UK accounting standards have been followed, subject to any material departures disc105ed Bnd explained in the financial 5tatements,' prepare the financial statements on the going concern basis unle55 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 charity, and enable them to ensure that the financial statements complv with the Companies Act 2006. They are also re5poNsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities. Statement as to disclosure to our auditors In so far as the Trustee5 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 any 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 dlverslty Autism Hampshire values and aims to support equality and dlverslty regardless of aEe, gender. race, dlsabllity, 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 & Diversity, Anti-Discrimination, Anti Bullying & Harassment, Recruitment and Training & Development Policies and Procedures. Whère posslblè we shall strlve to make appropriate adjustments to the workplace to support people to achieve their work potential. The organisation is committed to ensuring that it continually develop5 and support5 a culture of effective communication and that all staff have an equal opportunity to contribute. This is achieved through our intemal communication policies and procedures. By order the Bo ZE I, Ill Andr w Edmon Treasurer 15
AUTISM HAMPSHIRE INDEPENDENT AUDITOR'S REPORT TO THE MEMBERS OF AUTISM HAMPSHIRE Opinion We have audited the financial statements of Autism Hampshire (the 'charitable company'l for the year ended 31 March 2022 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 re- porting framework that has been applied in their preparation is applicable law and United Kingdom Ac- counting Standards, including FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland Iunited Kingdom Generally Accepted Accounting Practice). 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 2022 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. Basis for opinion We conducted our audit in accordance with International Standards on Auditing IUKI11SAs IUKII and applicable law. Our responsibilities under those standards are further described in the Auditor's responsibilities for the audit of the financial statements section of our report. We are independent of the charitable company in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC'S 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. Concluslons relatlng 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 concern 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 with respect to going concern are described in the relevant sections of this report. 16
AUTISM HAMPSHIRE INDEPENDENT AUDITOR'S REPORT TO THE MEMBERS OF AUTISM HAMPSHIRE (CONTINUED) Other information The other information comprises the information included in the Trustees annual 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 statemer)ts doe5 not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance Conclusion thereon. Our responsibility is to read the other information and, in doing so, consider whether the other information is mateiially 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 inconsistencie5 or apparent méterial mi55tatements, we are required to determine whether this elves rise to a material misstatemet)t 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 rèport in this regard. Opinions on other matters prescribed by the Companie5 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. Matter5 on which we are requlred to report on by exceptlon In the light of the knowledge and understanding of the charitable company and its environment obtained in thè course of the audit, we have not identified material misstatements in the Tru5tees' 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 recèived from branches not visited by us,. or the *inancial 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 As èxplained more fully in the trustees, responsibilities statement, the Trustees Iwho are also the director5 of the charitable company for the purposes of company lawl are responsible for the preparation of the financial statements and for being satlsfled that theygive a t¥ue and fairview, and for such internal control as theTrustees determine 15 nece55ary 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 compantys ability to continue as a going concern. disclosing, as applicable, matters related to going concern and using the 17
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 operation5, or have no realistic alternative but to do so. Auditor's responsibilities for the audit of the financial statement5 Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraLrd or error, and to issue an auditor's report that includes our opinion. Reasonable assurance 15 a high level of assurance but Ss not a guarantee that an audit conducted In accordance with ISAS IUKI will always detect a material misstatement when it exists. Misstatements can arise 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 web51te at.. http'.Ilwww.frc.org.uklauditorsresponsibilities. This description forms part of our auditorfs report. Extent to which the audit wa5 considered capable of detectlng Irregularltles. Includlng fraud Irre@ularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures in line with our responsibilitie5, Outlined above and on the Financial Reporting Council'5 webslte, to detert material misstatements in respect of irregularities, including fraud. We obtain and update our understanding of the entity, it5 actDJities, its control environment, and likely future development5, including in rèlation 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 risk5 of material misstatement of the financial statement5, whether due to fraud or error, design and perform audit procedures responsive to those risks, and obtaln audit èvidence that is sufficient and appropriate to provide a basis for our oplnion. This includes consideration of the risk of acts by the entity that were contrary to applicable laws and regulations, including fraud. In response to the rSsk of irregularltles 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 frèud,. 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 flnanclal statements or the operations of the company throuEh enqtjiry and inspection; Reviewing financial statement disclosures and testing to supportin8 documentation to assess compliance with applicable laws and regulations- Performing audit work over the risk of managernent bia5 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. 18
AUTISM HAMPSHIRE INDEPENDENT AUDITOR'S REPORT TO THE MEMBERS OF AUTISM HAMPSHIRE {CONTINUED) Because of the inherent limitations of an audit. there is a risk that we will not detect all irregularities, including those leading to a material misstatement in the financial statements or non-compliance with regulation. This risk increases the rnore that compliance with a law or regulation is removed from the events and transactions reflected in the financial statements, as we will be less 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, a5 fraud may involve collusion, forgeryi intentional omissions, misrepresentations, or the override of internal control. Use of our report Thi5 report is made solely to the charitable company's members, as 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 rrembers those rnatters 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 Isenior Statutory Auditor) For and on behalf af Azets Audit Services Chartered Accountants Statutory Auditor Secure House Lulworth Close Chandlers Ford Southampton Hampshire S053 3TL 2811112022 Date .. 19
AUTISM HAMPSHIRE STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDING 31 MARCH 2022 Statement of Financial Activities (incorporating the Income and Expenditure Attount and Statement of Total Recognised Gains and Lossesl for the year ended 31 March 2022. Unrestricted Re5trirted Total Funds Total Funds 2020-21 Note Funds Funds 2021-22 Income and endowments from: Donations and legacies Grants 33.912 34,293 1,293 35,205 34,293 25,885 47,902 Charitable (Fctivities.. Adult services Community partnershlps 3,334,815 465,444 74,825 54,079 3,409,640 519,523 3,576,109 424,487 Other trading activities Investments other income Total 87,838 4,001 24,927 3,985,230 15,038 102,876 4,001 24,927 4,130.465 30,278 4,040 145.235 4,108,701 Expenditure on.. Roisingfund5.' Commercial trading operations 187,156 187,156 146,709 Choritoble ortivities.- Adult services Community partnershlps Total 8,16 4,056,210 380,921 4,624,287 75,949 54,522 130.471 4,132,159 435,443 4,754,758 3,607,244 275,314 4,029,267 Net income/leKpèndlturel 1639,0571 14.764 1624,2931 79,434 Transfers between funds Net movement In funds 16 1639,0571 14.764 624,2931 79,434 Reconciliation of funds: Total funds brought forward Total funds carried forward 16 2,050,341 2.411.284 1,309 16,073 3,051,650 2,427,357 2,972,216 3,051,650 The statement of financial activities Includes all gains and losses recognised in the year, and all income and expenditure derive from continulng activities. The deflcit for the year for Companies Act purpose5 is £624,29312020-21'. surplus £79,434). The notes on pages 24-35 form part of these financial 5tatement5. 20
AUTISM HAMPSHIRE BALANCE SHEET FOR THE YEAR ENDING 31 MARCH 2022 Note 2022 2021 Fixed asset5: Tangible assets Totolfixed ussets 13 1,641,431 1,641,431 1,641,049 1,641,049 Current assets.. Debtor5 Cash at bank and in hand Total current assets 14 458,141 926,895 1,385,036 339,918 1,353,348 1,693,266 Creditors.. Amounts falling due withill one year 15 1599,1101 1282,6651 Net current assets Totol assets less current liabilities 785,926 2,427,357 1,410,601 3,051,650 Totol net assets 2,427,357 3.051,650 The funds of the charity: 16,17 Restricted funds Unrestricted funds 16,073 2,411,284 1,309 3,050,341 TotJl Chorltv Aunds 2,427,357 3,051,650 The financial statements of Autism Hampshire (registered number 017103001 were approved by the Board of Trustees and authorised Issue on.. 2g Andrew Edmonds Treasurer The notes on pages 24-35 form part of these financlal statements. 21
AUTISM HAMPSHIRE STATEMENT OF CASH FLOWS FOR THE YEAR ENDING 31 MARCH 2022 Total Funds 2021-22 Total Funds 2020-21 Note Cash flows from operating activities: Net cash (used inllprovlded by operating artivities 1348,2461 297,879 Cash flows from investing activities: Interest recelved Purchase of tangible fixed assets 4,001 182,2081 4,040 120,0041 Net C8sh used in investing artivitie5 178,2071 115,9641 IDecreasel/increase in cash and cash equivalents in the year 1426,4531 281,915 Cash and cash equivalents at the beginning of the year 1,353,348 1,071,433 Cash and tash equÉvalent5 at the end of the year 926,895 1,353,348 22
AUTISM HAMPSHIRE NOTES TO THE STATEMENT OF CASH FLOWS FOR THE YEAR ENDING 31 MARCH 2022 Notes to the cash flow statement Reconciliation of net expenditure to net cash flow generated from operating activities Total Funds 2021-22 Total Funds 2020-21 Net lexpenditurel/income for the year Adjustment5 for: Interest receivable Depreciation charges Ilncreaselldecrease in debtors Increase in creditors Net cash (used inl/provldÉd by opeyating a¢tlvltles 1624,2931 79,434 14,0011 81,826 1118,2231 316,445 1348.2461 14,0401 71,352 136,982 14,151 297,879 Analysis of cash and cash equlvalents Total Funds 2021-22 Total Funds 2020-21 Cash at bank and In hand Cash on deposit Total cash and cash equivalents 329,485 597,410 926.895 598.348 755,000 1.353.348 23
AUTISM HAMPSHIRE NOTES TO THE FINANCIAL STATEMENTS {CONTINUED) FOR THE YEAR ENDING 31 MARCH 2022 Accounting policies al Basls 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 Accountlng 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 and the Companies Act 2006. The financial statements are prepared in Sterling which is the functional currency of the charitable companv. The charity's properties are disclosed at net book value based on historical cost less any impairment charge where net book value exceeds market value. bl Preparation of accounts on a going concern basis The charity continues to operate in a sector facing significant financial challenges includlng wage Inflatlon, recruitment and retèntion i5SLJes in the care sector and limited funding available from local authorities to cover these additional costs. The result forthe 2021-22 financial year reflects these challenges. The charity is currently undergoing a significant review of the financial sustainability of its various servicès. Various properties held by the charity are no longer required and are in the process of being sold, giving rise to significant cash inflows in 2022-23. After careful consideration of the charity's current financial position, with due regard to its cash flows, liquidity and borrowings, and 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. Autlsm Hampshlre meets the deflnltlon of a publlc benefit entity under FRS 102. Assets and liabilitie5 are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy note. All incoming resources and resoijrces expended derrve from continuing activities. cl Group financial statements Autism Hampshire has one wholly owned subsidiary Company- Hampshire Autistic Services Ltd. The investment Sn this company is one ordinary £1 share. This company ha5 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 materiality. dl Fund accounting Unrestrictedfunds General fund5 are unrestricted fund5 which are available for use at the discretion 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 charlty for speciflt purposes. 24
AUTISM HAMPSHIRE NOTES TO THE FINANCIAL STATEMENTS {CONTINUED) FOR THE YEAR ENDING 31 MARCH 2022 el Incoming resources All incomlng resources are included in the Statement of Financial Activities ISOFAI on an accruals basis, except to the extent that grant5 receivable must be applied to future periods of expenditure, or are contingent on future requirements being fulfilled. Performance related income invoiced in advance of the charity 15 deferred In the accounts until such time as the contract is fulfilled. Grants of a general nature have been included within donations and legacies whilst those performance-related grants that specify conditions have been included within charitable activities. Donations are re¢ognised in the SOFA when receivable. Donations are analysed between restricted donations, which may only be applied for a specific purpose, and Linre5tricted donations, which may be applied for any suitable purpose. Donated service5 and facilitles 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 services provided by the organisatlon. Where fees are set at an annual rate and then billed to the relevant authorities in stage5 throughout the year, income has been brought into the statement of financial activities on the basis of a strict tlme apportionment over twelve months. Income from trading activities includes lottery Income administered 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 constructlve obllgation 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 assoclated with attracting voluntary income and the costs of trading for fundraising purposes. Expenditure on charitable activities comprises those costs incurred in delivering the core services of the org3nis3tion. gl 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, facilitiesi personnel, IT and governance costs which support the charity's activities. These cost5 have been allocated between the cost of raising funds and expenditurE on charitable activities. The basis 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 in the accountSng period. These pension costs are allocated across the relevant resources expended categories of the statement of Financlal Activities. 25
AUTISM HAMPSHIRE NOTES TO THE FINANCIAL STATEMENTS {CONTINUED) FOR THE YEAR ENDING 31 MARCH 2022 11 Tangible fixed assets and depretiatlon It is the policy to capitalise all single fixed assets C05ting over £500 or where grouped together when assets are considered to be of a portable or desirable nature. Freehold land is not depreciated. Depreciation is provided on a 5traight-line basis for the following classes of asset5: Asset tatègory Buildings Equipment Motor Vehicles 2-2%% 15-25% jl Value added tax Irrecoverable VAT is charged as a cost aEalnst the activity for whlch the expenditure was Incurred. kl Operating lease rentals Rèntals 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 15 incurred. 11 Finantial instruments The charity only enters into basic financial instrument tran5aCtion5 that result in the retOEnition of financial assets aiid liabililies like trade and oiher a£coui)ts receivable and payable. The measurement basis used for these Instrijments Is detailed below. ml Debtors and cash at bank Trade and other debtors are recogni5ed 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 Sncluded cash held on deposit 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 funds 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 their settlement amount fter allowing for any trade discounts due. Legal status of the charity Autism Hampshire 15 a company limited by guarantee and having no share capital. The liability of each rnember to contribute to the a55et5 of the company 15 limited to £1. The charity has one wholly owned subsidiary (Hampshire Autistic Services Limited) which has not traded since incorporation. 26
AUTISM HAMPSHIRE NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDING 31 MARCH 2022 Income from donations and legacies Unrestricted Funds Restricted Total Funds Funds 2021-22 Total Funds 2020-21 Donations Grants Memberships Total 33,503 34,293 409 68,205 1,293 34,796 34,293 409 69,498 25,075 47.902 810 73,787 1,293 Income from charitable activities Unrestricted Funds Restricted Total Funds Funds 2021-22 Total Funds 2020-21 Adult Services.. Commissioned packages of support Contracts Grants Rèntal income Total 3,318,855 3,318,855 3,495,970 821 60,859 18.559 3,576,109 74,825 74,825 15,960 3,409,640 15,960 3,334,815 74,825 Community Partnerships.. Commlssioned packages of support Contracts Grants Total 368,548 96,896 368,548 96,896 54,079 519.523 374,593 54,079 54.079 49,894 424,487 465,444 Total 3,800,259 128,904 3,929,163 4.000.596 Letting income consists of rent payable by hoijslng associations at two properties used for Supported Lwing in Bitterne, Southampton15ee also note 191. 27
AUTISM HAMPSHIRE NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDING 31 MARCH 2022 Income from other trading activities Unrestricted Funds Restricted Total Funds Funds 2021-22 Total Funds 2020-21 FundraisinE events Trading operations Lottery Total 17,577 69,616 645 87,838 15,038 32,615 69,616 645 102,876 3,013 26,648 617 30,278 15,038 Investment Income Unrestricted FuDd5 Restricted Total Funds Funds 2021-22 Total Funds 2020-21 Bank interest Total 4,IX)I 4,001 4,001 4,001 4,040 4,040 Cost of generatlng funds Direct Staff Costs Other Governance Direct Support Costs Costs Other Support Costs Total Total 2021-22 Total Total 2020-21 Fundraising cost5 Trading operations Total 55,909 34,545 90,454 20,013 32,649 263 233 23,100 20,444 43.544 99,285 87,871 187,156 66,420 80,289 146.709 Expenditure on charitable activities Dire Staff Costs Other Direct Costs Governance Support Costs Other Support Costs Total 2021-22 Total 2020-21 Adult services CommunSty partnerships Total 2,746,889 244,689 2,991,578 412.926 88,290 501,216 10,942 961,402 4,132,159 3,607,244 1,153 101,311 435,443 275,314 12,095 1.062,713 4.567.602 3.882,558 28
AUTISM HAMPSHIRE NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDING 31 MARCH 2022 Support costs DlrÈct Staff Costs Overheads Total 2021-22 Total 2020.21 Central Finance, HR, IS and admin Governance Management Total 300,202 50,774 12,591 46,546 410,113 300,202 310.592 12,591 484,387 1,107,772 178,733 230,683 10,941 405,399 825,756 259,818 437,841 697.659 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 2021-22 2020-21 This is stated after charging.. Depreciation 81,826 71,352 Auditorfs remuneratSon- current year non-audit fees Operotip)g leose rentals.. Land and buildings Other 11,700 215 10,410 69,882 1,027 64,899 7,816 11. Staff number5 and costs The average number of persons employed by the charity during the year, analysed by category was as follows. 2021-22 Numbèr 2020-21 Number Direct Charitable Fundraising and publlcity Mènagement and Administration Total 134 152 18 155 12 168 29
AUTISM HAfvipsHIRE NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDING 31 MARCH 2022 The aggregate payroll costs of the above persons was as follows.. 2021-22 2020-21 Salarie5 and wages Social security costs Pen51011 Costs Redundancy Total 3,079,764 242,660 62,698 2,745,193 218,218 59,401 10,491 3,033,303 3,385,122 The charity ha5 included the c05t of accrued holiday entitlements for all employees not taken at the year end. The cost of this was £10,71912021.' £4,594). One member of staff was paid a salary and emoluments, between £IOO,000 and £IIO,000, including severance pay12020-21: One, between £70,000 and £80,000). Pension contributions made by the charity in respect of this member of staff were £4,10912020-21'. £4,275). No other members of staff received more than £60,000. The charity's key management personnel consisted of the Chief Executive Officer and 9 persons 12020-21.. 7 personsl as listed on page 3. The total amount of employee benefits relating to key management personnel was £396,59912020-21.' £285,121). The charity operates a defined tontribution personal pension scheme which is available to all qualifying staff. The Charity contributes a minimum of 3% of the employee's salary inlo the scheme subject to a millimum 5% contribution from the employee. The cost of the scheme in the year was £62,69812020-21.' £59,401). 12. Trustees, remuneration and expenses No Trustee received remuneration of any form12020-21- none). Expenses of £8812020-21.' none) were incurred In the year for Trustees, travel and subsistence. 30
AUTISM HAMPSHIRE NOTES TO THE FINANCIAL STATEMENTS (CONTINUED} FOR THE YEAR ENDING 31 MARCH 2022 13. Tanglble fixed assets Land and Buildlngs Equlpment Motor Vehicles Totsl Cost At l April 2021 Addltions Disposals At 31 March 2022 2,140,044 201.131 67,218 111,3871 256.962 85,470 14,990 2,426,645 82,208 111,3871 2,497,466 2,140,044 100,460 Depreciation At l April 2021 Charge for year Eliminated on disposal At 31 March 2022 616,611 25,989 91,240 48,713 111,3871 128.566 77,745 7,124 785,596 81,826 111,3871 777,677 642,600 84,869 Net book value At 31 March 2022 1,497,444 128,396 15.591 1,641,431 At 31 Maych 2021 1.523.433 109,891 7,725 1.641,049 Included within tangible fixed assets at 31 March 2022 are land and buildinÉs at Ford Road, Gosport, recorded at a net book value of £83,178, which werè sold on 19 April 2022 for net proceed5 of £262,506. 14. Debtors 2022 2021 Due within one year.. Trade debtors Other debtors Prepayments and accrued income 238,466 4.459 204,516 447,441 262,437 1,027 65,754 329,218 Due after one year.. other debtors 10,700 10,700 Total 458,141 339.918 31
AUTISM HAMPSHIRE NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDING 31 MARCH 2022 15. Creditors.. amounts falling due within one year 2022 2021 Trade creditors Other creditors Taxation and social security Accruals Deferred Income Total 177,154 86,131 76,583 122.964 136,278 599,110 98,468 69,743 68,024 46,430 282,665 Deferred income represents fees received in advance of the period to which they relate. 16. Movement in tunds At l April 2021 Transfer Between funds At 31 March 2022 Incoming resources Outgoing resources Restricted funds Holt CarinE Communities Grant Autism Support Grant 102A Brockhurst Partnership Foundation Southampton Charitable Trust Infection Control and Testing Fund Grant vill Workforce Recruitment and Retention Fund Grant Solent Employment Project Serendipity Social Groups Spectra application 274 689 274 689 50,000 250 50,000 250 iv 346 346 6(X) 34,118 600 34,118 40,707 40,707 4,079 443 15,038 4,079 443 xi 15,038 Total restrided funds 1,309 145,235 130,471 16,073 Unrestricted funds General Ljnrestrirted 3,050,341 3,985,230 4,624,287 2,411,284 Total unrestricted funds 3,050,341 3,985,230 4,624,287 2,411,284 Total funds 3.051,650 4.130,465 4,754.758 2,427,357 32
AUTISM HAMPSHIRE NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDING 31 MARCH 2022 Restricted funds Funds donated by an individual for the purchase of equipment and activlties at The Holt. Caring Communities Grant-southampton City Councll 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 varlous projects man88ed for a wide range of beneflciaries via our Information Advice and Guidance team, including the Helpline and Officer support. 102A Brockhurst-funds raised for the purchase of activities and equipment at 102A Brockhurst. A grant from the Partnership Foundation Con)munity Funding to support swrts and art activities for the Serendlpity group members. vl 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 and testing in social care settings durinE the Covid-19 pandemic. Grants from a central government fund distributed by local authorlties to support recruitment and retention in social care 5etting5. Grant from the European Social Fund for an employment project for which Autism Hampshire is partnering with Southampton City Councll. Funds donated and ralsed for Serendipity social groups acr05s Hampshire. Net proceeds of a fundraising event towards the development of technology to support people on the autism spectrum. 17. Analysls of assets and liabilities between funds Unrestricted Funds 2022 Restricted Funds 2022 Total 2022 Total 2021 Fixed assets Cijrrent assets Long-term assets Current liabilities Long-term liabilities Total 1.641,431 1,358,263 10,700 1599,1101 1,641,431 1,374,336 10,700 1599,1101 1,641,049 1,682,566 10,700 1282,6651 16,073 2.411.284 16,073 2,427,357 3,051,650 33
AUTISM HAMPSHIRE NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDING 31 MARCH 2022 18. Operating lease commitments Commitments under non-cantellable operatlng leases are as follows.. 2022 Land & Buildings 2022 Other Operating Leases 2021 Land & Buildings 2021 Other Operating Leases Due not later than one year Between one and five years After more than five years Total 64,019 60,514 1,800 51,139 34,375 7,800 1,800 124.533 1,800 85,514 9,600 19. Rental income Aggregate rental income from operating lea5e5 was a5 follows.. 2021-22 2020-21 Letting of owned premises Total 15,960 15.960 18,559 18.559 20. Related parties There were no related party transactions for the year ended 31 March 202212020-21.. none). 21. Government gyants The charity received the following government grants.. 2021-22 2020-21 Donotions (Jnd legacies.. HM Revenue and Customs Fareham Borough Council Total 8,306 20,474 19.907 40,381 8,306 Charitable uctivities.. Hampshire County Council Southampton City Council Total 120,583 16,260 136,843 92,440 21,711 130,319 Total 145,149 170,700 34
AUTISM HAMPSHIRE NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDING 31 MARCH 2022 22. Post balance sheet events A5 described in note 13, a building in Ford Road, Gosport, was sold on 19 April 2022 for net proceed5 of £257,520. 35