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2024-03-31-accounts

Docusign Envelope ID: B622750E-4CCE-4CE4-B6CB-1061F9CA10B8

Registered number: 01953344 Charity number: 517077

AUTISM WEST MIDLANDS (A Company Limited by Guarantee)

TRUSTEES' REPORT AND FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2024

Docusign Envelope ID: B622750E-4CCE-4CE4-B6CB-1061F9CA10B8

AUTISM WEST MIDLANDS

CONTENTS

Page
Reference and administrative details of the Charity, its Trustees and advisers 1
Introduction by the Chief Executive 2
Trustees' report 3 - 10
Independent auditor's report on the financial statements 11 - 14
Consolidated statement of financial activities 15
Consolidated balance sheet 16
Charity balance sheet 17
Consolidated statement of cash flows 18
Notes to the financial statements 19 - 38

Docusign Envelope ID: B622750E-4CCE-4CE4-B6CB-1061F9CA10B8

AUTISM WEST MIDLANDS

REFERENCE AND ADMINISTRATIVE DETAILS OF THE CHARITY, ITS TRUSTEES AND ADVISERS FOR THE YEAR ENDED 31 MARCH 2024

Trustees Phillip Jordan, Chair
Gurdip Singh
John Drozd
Glenys Jones
Ashok Roy
Joy Taylor
Company registered
number
01953344
Charity registered
number
517077
Registered office
Imperial Court
10 Sovereign Road
Kings Norton Business Centre
Kings Norton
Birmingham
B30 3ES
Company secretary
Shabir Ladak (appointed 26 September 2023)
Jason Johnson (resigned 31 August 2023)
Chief executive officer
Tom Harrison
Independent auditor
Cooper Parry Group Limited
Statutory Auditor
Cubo Birmingham
Office 401, 3rd Floor
Two Chamberlain Square
Birmingham
B3 3AX
Bankers
Barclays Bank plc
15 Colmore Row
Birmingham
B3 2BH
The Co-operative Bank plc
118/120 Colmore Row
Birmingham
B3 3BA
Solicitors
Bates Wells London LLP
10 Queen Street Place
London
EC4R 1BE
George Green LLP
195 High Street
Cradley Heath
West Midlands
B64 5HW

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Docusign Envelope ID: B622750E-4CCE-4CE4-B6CB-1061F9CA10B8

AUTISM WEST MIDLANDS

INTRODUCTION BY THE CHIEF EXECUTIVE FOR THE YEAR ENDED 31 MARCH 2024

The Chief Executive Officer presents his statement for the year.

The 2023-24 financial year has been a busy one for the charity with us initiating some major changes to our portfolio of services. After a great deal of planning, we made the announcement in January 2024 that we were closing Gorse Farm, the large registered care home we operate in Solihull. The rationale for this extremely difficult decision was that the buildings were no longer fit for purpose and the service model was not really meeting today’s expectations and standards for specialist support for autistic people with learning disabilities.

Whilst the decision understandably caused worry to those people affected, we worked closely with residents, families, staff and other stakeholders to ensure that the closure process was sensitively handled and that people had plenty of time to find suitable alternative care settings and support. At the time of writing, all the residents have now been successfully rehoused, either within other AWM settings or with other care providers. Without exception, all of residents now live in new homes that are smaller, provide better privacy and allow for more person-centred care and support.

We are now set to progress with an exciting redevelopment of the Gorse Farm site to provide 9 modern, welldesigned, single person flats for autistic people with learning disabilities. Planning permission has been granted and we are in negotiation with the host local authority on the specification and funding arrangements for a new supported living service.

The general overall performance of the charity during the financial year has been positive despite the ongoing difficulties of operating within the social care and charity sectors. Central Government’s inability to address the long-term funding challenges for adult social care has been exacerbated by the perilous financial position of numerous local authorities, exemplified by Birmingham City Council issuing a Section 114 notice during the year.

Whilst income largely held up during the year, we are mindful as a charity that future cuts to funding are now likely. However, the outturn for 2023-24 was boosted by the successful conclusion of negotiations with NHS funders regarding backdated fee uplifts. This provided an additional lump sum that helped the charity post a surplus of over £300k in our end of year accounts.

This was despite having to implement increases to National Living Wage that were not matched by fee uplifts and us having to invest to meet other mandatory obligations including the digitisation of care records and additional data protection and cyber security measures.

The ongoing staffing crisis in social care is still perhaps the most significant strategic risk we face as a charity with vacancy rates, turnover and the costs of using agency staff still being key concerns for the executive team. However, we committed extra resource to recruitment in January ’24 and were able to report an improving picture in terms of the recruitment pipeline by the end of the year. We are also starting to benefit from the most stable management structure we have had for a number of years.

Other positives include the steady growth in our support offer to autistic people and their families through our Community Services team. All of our contracts that were due to expire during the year were renewed and we were also able to recruit new staff to help expand some of our projects including our helpline which took a record number of calls.

In summary, we have been brave enough to make some significant changes this year whilst also seeking to maintain the focus on, and develop the quality of our core services. Our plans for the forthcoming year will help refresh and revitalise the charity and allow us to raise our profile and reach in the support of autistic people and their families across the region.

Signed by: ................................................ [tm76FA716DC6AE4E8B...Haynisow Tom Harrison Chief Executive Officer

Date: 25 September 2024

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Docusign Envelope ID: B622750E-4CCE-4CE4-B6CB-1061F9CA10B8

AUTISM WEST MIDLANDS

TRUSTEES' REPORT FOR THE YEAR ENDED 31 MARCH 2024

The Trustees present their report and the audited financial statements of the charity for the year ended 31 March 2024. The trustees have adopted the provisions of the Statement of Recommended Practice (SORP) "Accounting and Reporting by Charities" (FRS102) in preparing the annual report and financial statements of the charity.

The financial statements have been prepared in accordance with the accounting policies set out in the notes to the accounts and comply with the charity's governing document, the Charities Act 2011 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 (effective 1 January 2019).

Trustees of the charity

The directors of the charitable company are its trustees for the purposes of charitable law. The trustees who have served during the year and since the year end can be seen on page 1.

Particulars of the Trustees report

Objectives and activities

The objectives of the charity are for the public benefit to promote, maintain, improve and advance the education, development, health and welfare of autistic people and/or other related conditions.

To further the objectives we:

Our mission statement is:

To provide specialist support and advice to autistic people of all ages and their families, living in the West Midlands, enabling them to reach their full potential.

Our Values are:

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Docusign Envelope ID: B622750E-4CCE-4CE4-B6CB-1061F9CA10B8

AUTISM WEST MIDLANDS

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024

Particulars of the Trustees report (continued)

Fundraising Practices

The small fundraising/marketing department help coordinate activities of our supporters and organise fundraising events. The charity does not use any professional fundraisers or commercial participators to carry out any fundraising activities.

We have followed the code of fundraising practice and have subscribed to the Fundraising Regulator's voluntary registration system.

All marketing is undertaken by the fundraising/marketing department to ensure that it is not unreasonably intrusive or persistent. Any direct marketing materials sent contain instructions to recipients about how someone can remove themselves from or limit further communication with the charity.

Public Benefit Statement

All of our charitable objectives promote the education, welfare and care of people with autism and those that care for them. These activities are undertaken to further the charitable purposes for the public benefit. The Trustees are confident that the charitable aims satisfy the principles of public benefit as defined in the Charities Act 2011, section 4.

The main activities of the Charity are:

We remain the principal autism charity in the West Midlands and continue to provide specialist advice and support to people with autism and their families through a wide range of services.

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AUTISM WEST MIDLANDS

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024

Particulars of the Trustees report (continued)

Strategic Report

Achievement and performance

The charity successfully recruited a new Director of Finance and Resources during the year with only a minimal gap between them starting and the previous Director leaving. The Executive Team and Board of Trustees reviewed and refreshed the existing Strategic Plan, extending the timelines for completion through to March 2025. This was in recognition of the delays in meeting objectives caused by the Covid-19 pandemic and shortages in key personnel. The following five strategic goals therefore remain pertinent :

  1. Deliver outstanding specialist support for adults within our registered services, to enable people to live fulfilling lives

  2. Have a happy well trained, well supported and motivated workforce

  3. Develop transition pathways to support people through different stages in life

  4. Support children, families and adults that do not access statutory services to access support within their local community to build resilience, confidence and skills to actively participate in society

  5. Maintain financial strength through prudent resource management, sustainable growth and recognition by commissioners of the value our specialist support provision

Plans are in place for the Board of Trustees and the Executive Team to complete a full strategic planning process during the forthcoming year with a new strategic plan to be in place for April 2025.

In our regulated services, Gorse Farm was the only service not to have a rating of ‘Good’ following a downgrading to ‘Requires Improvement’ in June 2022. These quality issues did partly inform our decision to close the service but significant financial losses in recent years and outdated building were also contributory factors.

CQC’s risk-based monitoring approach for social care did not identify any of our other 7 registered services as requiring on-site inspections. As such these are all still rated as ‘Good’.

We are conscious however that some services have not been inspected for a significant number of years and we have been working to prepare teams for CQC visits under their new, albeit delayed, single assessment framework.

Occupancy remains good across the care & support portfolio with only a small number of voids across the year. One person we support was transferred out of our service at Wagstaff Way due to changing needs and the level of risk presented to other residents. This person was successfully rehoused in a single-occupancy setting with another provider.

With regard to non-CQC regulated activity, the Community Services team currently have 35 colleagues who are delivering to 19 contracts across the wider West Midlands including Herefordshire, Worcestershire, Shropshire and Warwickshire. All contracts that were due to expire during the year were successfully retendered / renewed and the total income was in the region of £880k.

We are waiting to see what the impact will be for our NHS-funded services following the transfer of commissioning responsibilities from Integrated Care Boards (ICBs) to ‘Provider Collaboratives’ led by NHS trusts.

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AUTISM WEST MIDLANDS

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024

Particulars of the Trustees report (continued)

Financial review

The financial performance during the year to 31 March 2024 reflects continued improvement for the seventh year despite the challenging operating environment.

Net income increased by £1,228k to £10,381k (2023: £9,153k). The income has increased from the previous year due to in year/backdated fee uplifts and additional grants received within the community team.

The resources expended during the year to 31 March 2024 were £10,024k (2023: £8,913k), an increase of £1,111k, which was due the continued cost pressures associated with the National Living Wage and inflationary increases.

At 31 March 2024, the Charity, as custodian trustee, held £954k (2023: £913k) on behalf of service users in individual separate accounts at the Co-operative and Barclays bank.

Capital expenditure during the year was £118k (2023: £40k). The expenditure was mainly due to the budgeted replacement of fixtures, fittings and IT.

At the 31 March 2024 the charity held cash balances of £2,890k (2023: £3,673k).

Reserves

The Trustees have adopted a reserves policy which they consider appropriate to ensure the continued ability of the Charity to meet its objectives. No changes were made to the reserves policy during the year. The charity has free reserves equivalent to three months of total resources expended. At 31 March 2024 the charity's unrestricted reserves amounted to £4,671k (2023: £4,404k). The unrestricted reserves are allocated to general reserves of £3,771k (2023: £3,414k) and designated reserves of £990k (2023: £990k). The total general unrestricted funds excluding tangible fixed assets of £1,314k are £2,457k (2023: £2,154k).

Designated reserves are held for the purposes of refurbishing tangible assets, specifically the Gorse Farm redevelopment.

Investment Policy

In accordance with the Memorandum of Association, the Trustees have the power to invest the funds of the Charity not immediately required for its purposes in or upon any such investments, securities or property as may be thought fit. The investment objective for the short-term cash reserves is to preserve the capital value with a minimum level of risk. Investments have been made in a AAA rated fund to the value of £2m with same day access to the funds, during the first half of the financial year ending 31 March 2024.

Financial Risk

The largest risk to be identified is how the current economic climate has and will continue to impact on the social care sector. This includes the income streams and cost pressures from statutory bodies and other external regulatory services. The risk is managed through the budgeting process which identifies where project shortfalls may arise giving rise to scenario analysis, allowing the senior management team and trustees to have good quality information to make informed decisions.

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AUTISM WEST MIDLANDS

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024

Particulars of the Trustees report (continued)

Future Plans

A new operational plan is in place for 2024-25. Key themes include:

All SMT members have received annual appraisals and detailed personal objectives have been set to align with those in the Operating Plan.

Structure, Governance and Management

Governing Document

The Charity is a charitable company limited by guarantee and was set up on 7 October 1985. It is governed by a Memorandum and Articles of Association. Its objects are to improve the conditions of life for persons who experience mental or physical impairments or disorders in the region of the West Midlands, in particular persons who have Autistic Spectrum Disorders, whether or not these conditions are associated with other disabilities, during the whole of their lives including their care, welfare, treatment, education, family and social interests. In setting our objectives and planning our activities the trustees have given careful consideration to the Charity Commission's guidance on public benefit.

Appointment of Trustees

Details of Trustees are listed on page 1. The Board of Trustees may fill vacancies arising during the year by appointing Trustees themselves but any Trustee so appointed shall retain their office only until the next Annual General Meeting when they shall be eligible for re-election. Otherwise, Trustees shall be appointed at a General Meeting by the members of autism.west midlands. Any appointments are made with due regard to the broad range of relevant skills required by the Board of Trustees and the specialist skills and experience offered by the applicant Trustee. No Trustee reclaimed any expenses from the Charity during the year.

Trustee Induction and Training

Each Trustee undertakes induction training which comprises visits to each service, induction meetings with all senior staff and service leaders, being issued with corporate policies and procedures and mentoring by an existing Trustee during the induction period. Individual Trustee training is undertaken by Trustees on a needs basis.

Organisation

The governing body of the Charity is the Board of Trustees which may have up to 12 members. The Board currently has 6 members and has met four times during the year. The Chief Executive and the other members of the senior management team attend all Trustee meetings. The Chief Executive is empowered by the Trustees to manage the day to day operations of the charity. The Board of Trustees has established two committees; a Finance Committee to consider more detailed financial information and oversee the risk processes, and a Remuneration Committee for the consideration and setting of pay for the senior management team.

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AUTISM WEST MIDLANDS

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024

Particulars of the Trustees report (continued)

Related Parties

The Charity is the sole member of SPARC Autism. Limited trading for SPARC Autism took place during the 2023-24 year following the Trustees’ decision to cease operations in this subsidiary. The Charity also owns 100% of the issued share capital in autism.west midlands (sales) Limited and Autism Central Limited both of which have not traded during the year to 31 March 2024.

Statement of Trustees' Responsibilities

The Charity Trustees (who are also the directors of autism.west midlands for the purposes of company law) are responsible for preparing a trustees' annual report and financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice). Company law requires the Charity Trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the Charitable company and the group and the incoming resources and application of resources, including the net income or expenditure, of the group for the period. In preparing those financial statements, the Board of Trustees is required to:

The Trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charity and the group and to 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 the group and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

Risk and internal control

The Board of Trustees has overall responsibility for ensuring that the Charity has appropriate systems of controls, financial and otherwise. It is also responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the Charity and enable them to ensure that the financial statements comply with the Companies Act 2006. It is also responsible for safeguarding the assets of the Charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities and to provide reasonable assurance that:

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Docusign Envelope ID: B622750E-4CCE-4CE4-B6CB-1061F9CA10B8

AUTISM WEST MIDLANDS

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024

Particulars of the Trustees report (continued)

The systems of internal control are designed to provide reasonable, but not absolute, assurance against material misstatement or loss. They include:

The Board of Trustees has a formal risk management process to assess business risks and implement risk management strategies and this is managed by the Finance Committee. This involves identifying the types of risks the Charity faces, prioritising them in terms of potential impact and likelihood of occurrence, and identifying means of mitigating the risks

Employees and Volunteers

Autism West Midlands has a Senior Staff Remuneration Committee chaired by the Chair with two additional Trustees and is attended by the CEO. Each year it reviews the salaries of senior management which are benchmarked against the market sector along with the complexity of the role following consideration of the financial position of the charity.

The Charity's policy is to consult and discuss with employees, through the employee forum and at meetings, matters likely to affect employees' interest. Information of matters of concern to employees is given through information bulletins and reports which seek to achieve a common awareness on the part of all employees of the financial and economic factors affecting the group's performance.

The charity recognises the significant contribution that our volunteers bring to the work that Autism West Midlands does. Volunteers, current and in the past have been instrumental in supplementing paid outreach support workers in some of our services with adults or children with Autism. These include befriending, mentoring, administration and support groups. We are really grateful for their help and commitment in delivering our vital services.

Disabled persons

It is company policy to give full and fair consideration to applications for employment made by disabled persons, having regard to the particular abilities and aptitudes of each applicant and to the requirements of vacant posts available. Employees who become disabled in service are retained where possible either in their own or more suitable posts.

Going concern

After making appropriate enquiries, the Trustees have a reasonable expectation that the Charity and Charitable group has adequate resources to continue in operational existence for the foreseeable future. For this reason, they continue to adopt the going concern basis in preparing the financial statements. Further details regarding the adoption of the going concern basis can be found in the accounting policies.

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AUTISM WEST MIDLANDS

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024

Disclosure of information to auditor

Each of the persons who are Trustees at the time when this Trustees' report is approved has confirmed that:

Auditor

Haines Watts Birmingham LLP were reappointed at the Annual General Meeting.

On 14 November 2023, the audit business of Haines Watts Birmingham LLP was acquired by Cooper Parry Group Limited. Accordingly, Haines Watts Birmingham LLP has resigned as auditor and Cooper Parry Group Limited has been appointed in its place.

Approved by order of the members of the board of Trustees on and 25 September 2024 signed on their behalf by:

Pluil Nordaw ................................................ | 3DC45C76D1B34FF...DocuSigned by: Phillip Jordan

Chair of Trustees

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Docusign Envelope ID: B622750E-4CCE-4CE4-B6CB-1061F9CA10B8

AUTISM WEST MIDLANDS

INDEPENDENT AUDITOR'S REPORT TO THE MEMBERS OF AUTISM WEST MIDLANDS

Opinion

We have audited the financial statements of Autism West Midlands (the 'parent charitable company') and its subsidiaries (the 'group') for the year ended 31 March 2024 which comprise the Consolidated statement of financial activities, the Consolidated balance sheet, the Charity balance sheet, the Consolidated statement of cash flows and the related notes, including a summary of significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' (United Kingdom Generally Accepted Accounting Practice).

In our opinion the financial statements:

Basis for opinion

We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) 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 Group in accordance with the ethical requirements that are relevant to our audit of the financial statements in the United Kingdom, including the Financial Reporting Council'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.

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 Group's or the parent 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.

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AUTISM WEST MIDLANDS

INDEPENDENT AUDITOR'S REPORT TO THE MEMBERS OF AUTISM WEST MIDLANDS (CONTINUED)

Other information

The other information comprises the information included in the 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 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 conclusion 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.

Opinion on other matters prescribed by the Companies Act 2006

In our opinion, based on the work undertaken in the course of the audit:

Matters on which we are required to report by exception

In the light of our 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 in relation to which Companies Act 2006 requires us to report to you if, in our opinion:

Responsibilities of trustees

As explained more fully in the Trustees' responsibilities statement, the Trustees (who are also the directors of the charitable company for the purposes of company law) are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such 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 Group's and the parent charitable company's ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the Trustees either intend to liquidate the Group or the parent charitable company or to cease operations, or have no realistic alternative but to do so.

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AUTISM WEST MIDLANDS

INDEPENDENT AUDITOR'S REPORT TO THE MEMBERS OF AUTISM WEST MIDLANDS (CONTINUED)

Auditor's responsibilities for the audit 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 in accordance with ISAs (UK) 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.

Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures in line with our responsibilities, outlined above, to detect material misstatements in respect of irregularities, including fraud. The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below:

Our assessment focused on key laws and regulations the Charity has to comply with and areas of the financial statements we assessed as being more susceptible to misstatement. These key laws and regulations included but were not limited to compliance with the Companies Act 2006, Charities Act 2011, taxation legislation, data protection, anti-bribery and employment legislation. We are not responsible for preventing irregularities, including fraud. Our approach to detecting irregularities, including fraud, included, but was not limited to, the following:

Whilst considering how our audit work addressed the detection of irregularities, we also considered the likelihood of detection of fraud based on our approach. Irregularities arising from fraud are inherently more difficult to detect than those arising from error.

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 more 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 is also greater regarding irregularities occurring due to fraud rather than error, as fraud involves intentional concealment, forgery, collusion, omission or misrepresentation.

A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Council's website at: www.frc.org.uk/auditorsresponsibilities. This description forms part of our Auditor's report.

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AUTISM WEST MIDLANDS

INDEPENDENT AUDITOR'S REPORT TO THE MEMBERS OF AUTISM WEST MIDLANDS (CONTINUED)

Use of our report

This 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 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 its members, as a body, for our audit work, for this report, or for the opinions we have formed.

Kevin Hodgetts FCA (Senior statutory auditor) for and on behalf of

Cooper Parry Group Limited Statutory Auditor Cubo Birmingham Office 401, 3rd Floor Two Chamberlain Square Birmingham B3 3AX

Date:

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AUTISM WEST MIDLANDS

CONSOLIDATED STATEMENT OF FINANCIAL ACTIVITIES (INCORPORATING INCOME AND EXPENDITURE ACCOUNT) FOR THE YEAR ENDED 31 MARCH 2024

Note
Income from:
Donations and legacies
2
Charitable activities
3
Other trading activities
4
Investments
5
Total income
Expenditure on:
Charitable activities
6
Total expenditure
Net movement in funds
Reconciliation of funds:
Total funds brought forward
Net movement in funds
Total funds carried forward		 Unrestricted
funds
2024
£000
54
9,283
1
84
9,422
9,065
9,065
357
4,404
357
4,761		 Restricted
funds
2024
£000
23
936
-
-
959
959
959
-
-
-
-		 Total
funds
2024
£000
77
10,219
1
84
10,381
10,024
10,024
357
4,404
357
4,761		 Total
funds
2023
£000
58
9,091
2
2
9,153
8,913
8,913
240
4,164
240
4,404

The Consolidated statement of financial activities includes all gains and losses recognised in the year.

The notes on pages 19 to 38 form part of these financial statements.

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AUTISM WEST MIDLANDS REGISTERED NUMBER: 01953344

CONSOLIDATED BALANCE SHEET AS AT 31 MARCH 2024

2024 2024 2023
Note £000 £000
Fixed assets
Tangible assets 11 1,314 1,259
1,314 1,259
Current assets
Debtors 13 1,990 823
Cash at bank and in hand 2,890 3,673
4,880 4,496
Creditors: amounts falling due within one
year 14 (1,433) (1,351)
Net current assets 3,447 3,145
Total assets less current liabilities 4,761 4,404
Total net assets 4,761 4,404
Charity funds
Restricted funds 15 - -
Unrestricted funds 15 4,761 4,404
Total funds 4,761 4,404

The Trustees acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and preparation of financial statements.

The financial statements were approved and authorised for issue by the Trustees on and 25 September 2024 signed on their behalf by:

Pluil Nordaw ................................................ | 3DC45C76D1B34FF...DocuSigned by: Phillip Jordan

Chair of Trustees

The notes on pages 19 to 38 form part of these financial statements.

Page 16

Docusign Envelope ID: B622750E-4CCE-4CE4-B6CB-1061F9CA10B8

AUTISM WEST MIDLANDS REGISTERED NUMBER: 01953344

CHARITY BALANCE SHEET AS AT 31 MARCH 2024

2024 2024 2023
Note £000 £000
Fixed assets
Tangible assets 11 1,314 1,259
1,314 1,259
Current assets
Debtors 13 1,981 799
Cash at bank and in hand 2,868 3,657
4,849 4,456
Creditors: amounts falling due within one
year 14 (1,423) (1,338)
Net current assets 3,426 3,118
Total assets less current liabilities 4,740 4,377
Total net assets 4,740 4,377
Charity funds
Restricted funds 15 - -
Unrestricted funds 15 4,740 4,377
Total funds 4,740 4,377

The Trustees acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and preparation of financial statements.

25 September 2024 The financial statements were approved and authorised for issue by the Trustees on and signed on their behalf by:

Pluil Nordaw ................................................ | 3DC45C76D1B34FF...DocuSigned by: Phillip Jordan Chair of Trustees

The notes on pages 19 to 38 form part of these financial statements.

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Docusign Envelope ID: B622750E-4CCE-4CE4-B6CB-1061F9CA10B8

AUTISM WEST MIDLANDS

CONSOLIDATED STATEMENT OF CASH FLOWS FOR THE YEAR ENDED 31 MARCH 2024

Cash flows from operating activities
Net cash used in operating activities
Cash flows from investing activities
Dividends, interests and rents from investments
Purchase of tangible fixed assets
Net cash used in investing activities
Cash flows from financing activities
Net cash provided by financing activities
Change in cash and cash equivalents in the year
Cash and cash equivalents at the beginning of the year
Cash and cash equivalents at the end of the year
The notes on pages 19 to 38 form part of these financial statements		 2024
£000
(749)
84
(118)
(34)
-
(783)
3,673
2,890		 2023
£000
(153)
3
(40)
(37)
-
(190)
3,863
3,673

Page 18

Docusign Envelope ID: B622750E-4CCE-4CE4-B6CB-1061F9CA10B8

AUTISM WEST MIDLANDS

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024

1. Accounting policies

1.1 General information and basis of preparation

Autism.west midlands is a company limited by guarantee in England. The liability of each member is limited to £1, being the amount that each member undertakes to contribute to the assets of the Company in the event of its being wound up while he or she is a member or within one year after he or she ceases to be a member. The address of the registered office is given in the charity information on page 1 of the financial statements. The nature of the charity's operations and principal activities is to promote, maintain, improve and advance the education, development, health and welfare of people with autism and/or other related conditions.

The Charity constitutes a public benefit entity as defined by FRS102. The financial statements have been prepared in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice (SORP) applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS102), the Charities Act 2011, the Companies Act 2006 and UK Generally Accepted Practice as it applies from 1 January 2019.

The financial statements are prepared on a going concern basis under the historical cost convention. The financial statements are presented in sterling which is the functional currency of the charity and rounded to the nearest £'000.

The significant accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all years presented unless otherwise stated.

The financial statements consolidate the results of the Charity and its wholly owned subsidiary undertakings SPARC Autism, Autism Central Limited and autism.west midlands (sales) Limited on a line by line basis. No separate Statement of Financial Activities and income and expenditure account for the Charity has been prepared for the parent company as permitted by Section 408 of the Companies Act 2006.

1.2 Funds

Unrestricted funds are available for use at the discretion of the trustees in furtherance of the general objectives of the Charity and which have not been designated for other purposes.

Designated funds comprise unrestricted funds that have been set aside by the Trustees for particular purposes. The aim and use of each designated fund is set out in the notes to the financial statements.

Restricted funds are funds which are to be used in accordance with specific restrictions imposed by donors or which have been raised by the Group for particular purposes. The costs of raising and administering such funds are charged against the specific fund. The aim and use of each restricted fund is set out in the notes to the financial statements.

Investment income and gains are allocated to the appropriate fund.

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Docusign Envelope ID: B622750E-4CCE-4CE4-B6CB-1061F9CA10B8

AUTISM WEST MIDLANDS

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024

1. Accounting policies (continued)

1.3 Income

All incoming resources are recognised in the Statement of Financial Activities (SoFA) when the charity is legally entitled to the income after any performance conditions have been met, the amount can be measured reliably and it is probable that the income will be received.

For donations to be recognised the charity will have been notified of the amounts and the settlement date in writing. If there are conditions attached to the donation and this requires a level of performance before entitlement can be obtained then income is deferred until those conditions are fully met or the fulfilment of those conditions is within the control of the charity and it is probable that they will be fulfilled.

Donated facilities and donated professional services are recognised in income at their fair value when their economic value is probable, it can be measured reliably and the charity has control over the item. Fair value is determined on the basis of the value of the gift to the charity. For example the amount the charity would be willing to pay in the open market for such facilities and services. A corresponding amount is recognised in expenditure.

No amount is included in the financial statements for volunteer time in line with the SORP (FRS102). Further detail is given in the Trustees' Annual Report.

Where practicable, gifts in kind donated for distribution to the beneficiaries of the charity are included in stock and donations in the financial statements upon receipt or if the costs to undertake such valuation outweigh any benefits, then the fair value is recognised as a component of donations when it is distributed and an equivalent amount recognised as charitable expenditure.

Gifts in kind donated for resale are included at fair value, being the expected proceeds from sale less the expected costs of sale. Where estimating the fair value is practicable upon receipt it is recognised in stock and 'Income from other trading activities'. Upon sale, the value of the stock is charged against 'Income from other trading activities' and the proceeds are recognised as 'Income from other trading activities'. Where it is impracticable to fair value the items due to the volume of low value items they are not recognised in the financial statements until they are sold. This income is recognised within 'Income from other trading activities'.

Fixed asset gifts in kind are recognised when received and are included at fair value. They are not deferred over the life of the asset.

For legacies, entitlement is the earlier of the charity being notified of an impending distribution or the legacy being received. At this point income is recognised. On occasion legacies will be notified to the charity however it is not possible to measure the amount expected to be distributed. On these occasions, the legacy is treated as a contingent asset and disclosed.

Income from trading activities includes income earned from fundraising events and trading activities to raise funds for the charity. Income is received in the exchange for supplying goods and services in order to raise funds and is recognised when entitlement has occurred.

Income from government and other grants is recognised at fair value when the charity has entitlement after any performance conditions have been met, it is probable that the income will be received and the amount can be measured reliably. If entitlement is not met then these amounts are deferred.

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Docusign Envelope ID: B622750E-4CCE-4CE4-B6CB-1061F9CA10B8

AUTISM WEST MIDLANDS

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024

1. Accounting policies (continued)

1.4 Expenditure recognition

All expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all costs related to the category. Expenditure is recognised where there is a legal or constructive obligation to make a payment to third parties, it is probable that the settlement will be required and the amount of the obligation can be measured reliably. Expenditure is classified under the following activity headings:

• Costs of raising funds include the cost of fundraising and the costs of commercial trading from the sale of autism merchandise.

Irrecoverable VAT is charged as an expense against the activity for which the expenditure arose.

1.5 Support costs allocation

Support costs are those that assist the work of the charity but do not directly represent charitable activities and include office costs, governance costs, and administrative payroll costs. They are incurred directly in the support of expenditure on the objectives of the charity and include project management carried out at Headquarters. Where support costs cannot be directly attributed to particular headings they have been allocated to cost of raising funds and expenditure on charitable activities on a basis consistent with use of the resources. Overheads have been allocated on a basis of staff time.

Fund-raising costs are those incurred in seeking voluntary contributions and do not include the cost of disseminating information in support of the charitable activities.

The analysis of these costs is included in note 7.

1.6 Tangible fixed assets

Tangible fixed assets are stated at cost (or deemed cost) or valuation less accumulated depreciation and accumulated impairment losses. Cost includes costs directly attributable to making the asset capable of operating as intended.

Expenditure on items of capital that have a useful life of more than one year and a value greater than £1,000 are capitalised within fixed assets.

Depreciation is provided on all tangible fixed assets, at rates calculated to write off the cost, less estimated residual value, of each asset on a systematic basis over its expected useful life as follows:

Freehold property - 2% Long-term leasehold property - Over the term of the lease Motor vehicles - 3 years - Fixtures, fittings & computer 3 to 5 years equipment

Freehold and leased properties are stated at deemed cost. The charity has taken advantage of the option provided by FRS102 to restate freehold and leasehold properties at deemed cost at 1 April 2015 being the fair value at the date of transition to SORP (FRS102). The basis for determining fair value is disclosed in more detail in note 11 to the accounts.

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Docusign Envelope ID: B622750E-4CCE-4CE4-B6CB-1061F9CA10B8

AUTISM WEST MIDLANDS

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024

1. Accounting policies (continued)

1.7 Investments

Investments are recognised initially at fair value which is normally the transaction price excluding transaction costs. Subsequently, they are measured at fair value with changes recognised in 'net gains/(losses) on investments' in the SOFA if the shares are publicly traded or their fair value can otherwise be measured reliably. Other investments are measured at cost less impairment.

Investments in subsidiaries are measured at cost less impairment.

Current asset investments are short term highly liquid investments and are held at fair value. These include cash on deposit and cash equivalents with maturity of less than one year.

1.8 Debtors and creditors receivable/ payable within one year

Trade and other debtors are recognised at the settlement amount after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due.

1.9 Interest receivable

Interest on funds held on deposit is included when receivable and the amount can be measured reliably by the Group; this is normally upon notification of the interest paid or payable by the institution with whom the funds are deposited.

1.10 Loans and borrowings

Loans and borrowings are initially recognised at the transaction price including transaction costs. Subsequently, they are measured at amortised cost using the effective interest rate method, less impairment. If an arrangement constitutes a finance transaction, it is measured at present value.

1.11 Impairment

Assets not measured at fair value are reviewed for any indication that the assets may be impaired at each balance sheet date. If such indication exists, the recoverable amount of the asset, or the asset's cash generating unit, is estimated and compared to the carrying amount. Where the carrying amount exceeds its recoverable amount, an impairment loss is recognised in profit and loss unless the asset is carried at a revalued amount where the impairment loss is a revaluation decrease.

1.12 Provisions

Provisions are recognised when the charity has an obligation at the balance sheet date as a result of a past event, it is probable that an outflow of economic benefits will be required in settlement and the amount can be reliably estimated.

1.13 Operating leases

Rentals paid under operating leases are charged to the Consolidated statement of financial activities on a straight-line basis over the lease term.

1.14 Employee benefits and pensions

When employees have rendered service to the charity, short-term employee benefits to which the employees are entitled are recognised at the undiscounted amount expected to be paid in exchange for the service.

The charity operates a defined contribution plan for the benefit of its employees. Contributions are expensed as they become payable.

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Docusign Envelope ID: B622750E-4CCE-4CE4-B6CB-1061F9CA10B8

AUTISM WEST MIDLANDS

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024

1. Accounting policies (continued)

1.15 Tax

The charity is an exempt charity within the meaning of schedule 3 of the Charities Act 2011 and is considered to pass the tests set out in Paragraph 1 Schedule 6 Finance Act 2010 and therefore it meets the definition of a charitable company for UK corporation tax purposes.

1.16 Going concern

The financial statements have been prepared on a going concern basis as the trustees believe that no material uncertainties exist. The trustees have considered the level of funds held and the expected level of income and expenditure for 12 months from authorising these financial statements. The budgeted income and expenditure is sufficient with the level of reserves for the charity to be able to continue as a going concern.

1.17 Judgments and key sources of estimation uncertainty

The Trustees are required to make judgments, estimates and assumptions in application of the charity's accounting policies that have significant effect on the amounts recognised in the financial statements. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the periods in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

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Docusign Envelope ID: B622750E-4CCE-4CE4-B6CB-1061F9CA10B8

AUTISM WEST MIDLANDS

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024

2. Income from donations and legacies

Unrestricted
funds
2024
Restricted
funds
2024
£000
£000
Donations
54
23
Unrestricted
funds
2023
£000
Donations
53
Legacies
5
58		 Total
funds
2024
£000
77
Total
funds
2023
£000
53
5
58

3. Income from charitable activities

Unrestricted
funds
2024
£000
Local authorities
7,253
Health, Trusts and Users
2,030
9,283
Unrestricted
funds
2023
£000
Local authorities
6,290
Health, Trusts and Users
1,963
8,253		 Restricted
funds
2024
£000
328
608
936
Restricted
funds
2023
£000
261
577
838		 Total
funds
2024
£000
7,581
2,638
10,219
Total
funds
2023
£000
6,551
2,540
9,091

Page 24

Docusign Envelope ID: B622750E-4CCE-4CE4-B6CB-1061F9CA10B8

AUTISM WEST MIDLANDS

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024

4. Income from other trading activities

Income from non charitable trading activities

Unrestricted
funds
2024
£000
Trading income
1
Unrestricted
funds
2023
£000
Trading income
2
5.
Investment income
Unrestricted
funds
2024
£000
Investment income
84
Unrestricted
funds
2023
£000
Investment income
2		 Total
funds
2024
£000
1
Total
funds
2023
£000
2
Total
funds
2024
£000
84
Total
funds
2023
£000
2

Page 25

Docusign Envelope ID: B622750E-4CCE-4CE4-B6CB-1061F9CA10B8

AUTISM WEST MIDLANDS

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024

6. Analysis of expenditure on charitable activities

Summary by fund type

Unrestricted
funds
2024
£000
Autism Services
9,060
Raising Funds
5
Total 2024
9,065
Unrestricted
funds
2023
£000
Autism Services
8,070
Raising Funds
5
Total 2023
8,075		 Restricted
funds
2024
£000
959
-
959
Restricted
funds
2023
£000
838
-
838		 Total
2024
£000
10,019
5
10,024
Total
2023
£000
8,908
5
8,913

7. Analysis of expenditure by activities

Autism Services
Raising Funds		 Activities
undertaken
directly
2024
£000
9,283
-
9,283		 Support
costs
2024
£000
736
5
741		 Total
funds
2024
£000
10,019
5
10,024

Page 26

Docusign Envelope ID: B622750E-4CCE-4CE4-B6CB-1061F9CA10B8

AUTISM WEST MIDLANDS

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024

7. Analysis of expenditure by activities (continued)

Autism Services
Raising Funds		 Activities
undertaken
directly
2023
£000
8,254
-
8,254		 Support
costs
2023
£000
654
5
659		 Total
funds
2023
£000
8,908
5
8,913

Analysis of support costs

Management
HR
IT
Finance
Governance
Total 2024
Management
HR
IT
Finance
Governance		 Autism
Services
2024
£000
382
149
34
159
12
736
Autism
Services
2023
£000
312
122
55
154
11
654		 Raising
Funds
2024
£000
2
1
-
2
-
5
Raising
Funds
2023
£000
3
1
-
1
-
5		 Total
funds
2024
£000
384
150
34
161
12
741
Total
funds
2023
£000
315
123
55
155
11
659

Governance costs comprise of audit fees for the group.

Support costs are allocated to each of the activities based on staff time.

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Docusign Envelope ID: B622750E-4CCE-4CE4-B6CB-1061F9CA10B8

AUTISM WEST MIDLANDS

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024

8. Net income for the year

This is stated after charging the following:

2024 2023
£000 £000
Fees payable to the Charity's auditor for the audit of the Charity's annual
accounts 11 10
Fees payable to the Charity's auditor in respect of:
All non-audit services not included above 4 1
Depreciation 63 55
Operating lease rentals 239 311

9. Staff costs

Wages and salaries
Social security costs
Contribution to defined contribution pension
schemes		 Group
2024
£000
4,749
395
125
5,269		 Group
2023
£000
4,424
356
116
4,896		 Charity
2024
£000
4,749
395
125
5,269		 Charity
2023
£000
4,424
356
116
4,896

Redundancy and termination payments for the year totalled £5k (2023 - £79k).

The average number of persons employed by the Charity during the year was as follows:

Raising funds
Resources employed on charitable activities
Governance		 Group
2024
No.
1
261
1
263		 Group
2023
No.
1
250
2
253		 Charity
2024
No.
1
261
1
263		 Charity
2023
No.
1
250
2
253

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Docusign Envelope ID: B622750E-4CCE-4CE4-B6CB-1061F9CA10B8

AUTISM WEST MIDLANDS

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024

9. Staff costs (continued)

The average headcount expressed as full-time equivalents was:

Raising funds
Resources employed on charitable activities
Governance		 Group
2024
No.
1
186
1
188		 Group
2023
No.
1
192
2
195		 Charity
2024
No.
1
186
1
188		 Charity
2023
No.
1
192
2
195

The number of employees whose employee benefits (excluding employer pension costs) exceeded £60,000 was:

Group Group
2024 2023
No. No.
In the band £60,001 - £70,000 2 2
In the band £80,001 - £90,000 - 1
In the band £100,001 - £110,000 1 -

The total amount of employee benefits (inclusive of employer's national insurance and pension contributions) received by key management personnel was £360,734 (2023 - £336,157). Key management personnel comprises the Chief Executive Officer, Director of Finance and Resources (Deputy CEO), Director of Operations and Head of HR and People Development.

10. Trustees' remuneration and expenses

During the year, no Trustees received any remuneration or other benefits (2023 - £NIL).

During the year ended 31 March 2024, no Trustee expenses have been incurred (2023 - £NIL).

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Docusign Envelope ID: B622750E-4CCE-4CE4-B6CB-1061F9CA10B8

AUTISM WEST MIDLANDS

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024

11. Tangible fixed assets

Group and Charity

Cost or valuation
At 1 April 2023
Additions
At 31 March 2024
Depreciation
At 1 April 2023
Charge for the year
At 31 March 2024
Net book value
At 31 March 2024
At 31 March 2023		 Freehold
property
£000
245
-
245
-
13
13
232
245		 Long-term
leasehold
property
£000
1,000
-
1,000
63
-
63
937
937		 Fixtures and
fittings
£000
1,306
118
1,424
1,229
50
1,279
145
77		 Total
£000
2,551
118
2,669
1,292
63
1,355
1,314
1,259

Fair value of the freehold and long leasehold properties were appraised by firms of independent Chartered Surveyors, Gardiner Boffey Surveyors Limited - RICS and Jones Lang Lasalle, Inc. - MRICS, respectively.

The Group has adopted a policy of revaluation for tangible fixed assets. Had these assets been measured at historic cost, the carrying values would have been as follows:

Freehold property
Long-term leasehold property		 Group
2024
£000
90
659
749		 Group
2023
£000
90
659
749		 Charity
2024
£000
90
659
749		 Charity
2023
£000
90
659
749

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Docusign Envelope ID: B622750E-4CCE-4CE4-B6CB-1061F9CA10B8

AUTISM WEST MIDLANDS

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024

12. Fixed asset investments

The investment represents 100 ordinary shares of £1 in autism.west midlands (sales) Limited (Company number: 04848679) and 1 ordinary share of £1 each in Autism Central Limited (Company number: 07346409). Both companies are wholly owned subsidiaries which have been dormant since incorporation.

13. Debtors

Due within one year
Trade debtors
Prepayments and accrued income		 Group
2024
£000
1,899
91
1,990		 Group
2023
£000
665
158
823		 Charity
2024
£000
1,891
90
1,981		 Charity
2023
£000
643
156
799

14. Creditors: Amounts falling due within one year

Trade creditors
Other taxation and social security
Other creditors
Accruals and deferred income		 Group
2024
£000
684
82
262
405
1,433		 Group
2023
£000
364
77
318
592
1,351		 Charity
2024
£000
676
82
262
403
1,423		 Charity
2023
£000
354
77
318
589
1,338

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Docusign Envelope ID: B622750E-4CCE-4CE4-B6CB-1061F9CA10B8

AUTISM WEST MIDLANDS

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024

15. Statement of funds

Statement of funds - current year

Unrestricted funds
Designated funds
Designated Funds - all funds
General funds
General Funds
Revaluation reserve
Total Unrestricted funds
Restricted funds
Birmingham and Solihull Mental Health Trust
Shropshire Council
Sandwell Borough Council
Warwickshire County Council
Walsall County Council
Birmingham City Council
Telford and Wrekin CVS
Birmingham and Solihull NHS ICB
Black Country and West Birmingham ICB
Dudley Voices for Choices
Hereford and Worcestershire ICB
Other Trusts
Donations
Total of funds		 Balance at 1
April 2023
£000
990
2,918
496
3,414
4,404
-
-
-
-
-
-
-
-
-
-
-
-
-
-
4,404		 Income
£000
-
9,422
-
9,422
9,422
23
109
57
75
43
90
29
49
97
12
292
60
23
959
10,381		 Expenditure
£000
-
(9,065)
-
(9,065)
(9,065)
(23)
(109)
(57)
(75)
(43)
(90)
(29)
(49)
(97)
(12)
(292)
(60)
(23)
(959)
(10,024)		 Balance at
31 March
2024
£000
990
3,275
496
3,771
4,761
-
-
-
-
-
-
-
-
-
-
-
-
-
-
4,761

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AUTISM WEST MIDLANDS

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024

15. Statement of funds (continued)

Statement of funds - prior year

Unrestricted funds
Designated funds
Designated Funds - all funds
General funds
General Funds - all funds
Revaluation reserve
Total Unrestricted funds		 Balance at
1 April 2022
£000
990
2,679
496
3,175
4,165		 Income
£000
-
9,152
-
9,152
9,152		 Expenditure
£000
-
(8,913)
-
(8,913)
(8,913)		 Balance at
31 March
2023
£000
990
2,918
496
3,414
4,404

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AUTISM WEST MIDLANDS

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024

15. Statement of funds (continued)

Restricted funds
Birmingham and Solihull Mental Health Trust
Shropshire Council
Sandwell Borough Council
Solihull Primary Care Trust
Walsall County Council
Birmingham City Council
Telford and Wrekin CVS
Solihull Mental Health Trust
Black Country and West Birmingham ICB
Dudley Voices for Choices
Hereford and Worcestershire ICB
Government Grants
Other
Total of funds		 Balance at
1 April 2022
£000
-
-
-
-
-
-
-
-
-
-
-
-
-
-
4,165		 Income
£000
33
114
37
6
43
67
30
45
78
19
169
196
1
838
9,990		 Expenditure
£000
(33)
(114)
(37)
(6)
(43)
(67)
(30)
(45)
(78)
(19)
(169)
(196)
(1)
(838)
(9,751)		 Balance at
31 March
2023
£000
-
-
-
-
-
-
-
-
-
-
-
-
-
-
4,404

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Docusign Envelope ID: B622750E-4CCE-4CE4-B6CB-1061F9CA10B8

AUTISM WEST MIDLANDS

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024

15. Statement of funds (continued)

Designated reserves are held for the purposes of refurbishing tangible assets, specifically the Gorse Farm redevelopment.

The restricted funds represent income that may be expended only on the restricted uses described by the donor. More detail is given below in respect of the larger and new restricted funds that existed during the year:

Sandwell Borough Council -- Family outreach worker for Sandwell to support families with children on the Autism Spectrum. Short breaks project in Sandwell for young people with Autism Spectrum Disorders.

Shropshire Council -- Specialist activities for children and young people with Autism aged 0 -18 years. Autism Development Co-ordinators delivering training and development support for children, parents, carers and professionals in Shropshire.

Walsall County Council -- Befriending service for adults with autism in Walsall.

Birmingham City Council - Adult pre and post support in Birmingham.

Solihull Trust -- Autism specific family support for emotional health and wellbeing services and training for professionals.

Black Country and West Birmingham CCG - Autism confidence support and health and wellbeing.

Hereford and Worcestershire CCG - Adults, teens and family support for Herford and Worcestershire.

Government Grants -Funding for infection control, workforce capacity, testing and staff retention.

16. Summary of funds

Summary of funds - current year

Designated funds
General funds
Restricted funds		 Balance at 1
April 2023
£000
990
3,414
-
4,404		 Income
£000
-
9,422
959
10,381		 Expenditure
£000
-
(9,065)
(959)
(10,024)		 Balance at
31 March
2024
£000
990
3,771
-
4,761

Page 35

Docusign Envelope ID: B622750E-4CCE-4CE4-B6CB-1061F9CA10B8

AUTISM WEST MIDLANDS

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024

16. Summary of funds (continued)

Summary of funds - prior year

Designated funds
General funds
Restricted funds		 Balance at
1 April 2022
£000
990
3,175
-
4,165		 Income
£000
-
9,152
838
9,990		 Expenditure
£000
-
(8,913)
(838)
(9,751)		 Balance at
31 March
2023
£000
990
3,414
-
4,404

17. Operating lease commitments

At 31 March 2024 the Group and the Charity had commitments to make future minimum lease payments under non-cancellable operating leases as follows:

Not later than 1 year
Later than 1 year and not later than 5 years
Later than 5 years		 Group
2024
£000
183
197
2,502
2,882		 Group
2023
£000
239
294
2,528
3,061		 Charity
2024
£000
183
197
2,502
2,882		 Charity
2023
£000
239
294
2,528
3,061

18. Analysis of net assets between funds

Analysis of net assets between funds - current period

Unrestricted
funds
2024
£000
Tangible fixed assets
1,314
Investments
1,921
Current assets
2,954
Creditors due within one year
(1,428)
Total
4,761		 Total
funds
2024
£000
1,314
1,921
2,954
(1,428)
4,761

Page 36

Docusign Envelope ID: B622750E-4CCE-4CE4-B6CB-1061F9CA10B8

AUTISM WEST MIDLANDS

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024

18. Analysis of net assets between funds (continued)

Analysis of net assets between funds - prior period

Unrestricted
funds
2023
£000
Tangible fixed assets
1,259
Current assets
4,496
Creditors due within one year
(1,351)
Total
4,404		 Total
funds
2023
£000
1,259
4,496
(1,351)
4,404

19. Reconciliation of net movement in funds to net cash flow from operating activities

Net income for the period (as per Statement of Financial Activities)
Adjustments for:
Depreciation charges
Interest received
Increase in debtors
Increase/(decrease) in creditors
Net cash used in operating activities		 Group
2024
£000
357
63
(84)
(1,167)
82
(749)		 Group
2023
£000
240
54
(2)
(187)
(258)
(153)

20. Analysis of cash and cash equivalents

Cash in hand
Total cash and cash equivalents		 Group
2024
£000
2,890
2,890		 Group
2023
£000
3,673
3,673

Page 37

Docusign Envelope ID: B622750E-4CCE-4CE4-B6CB-1061F9CA10B8

AUTISM WEST MIDLANDS

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024

21. Analysis of changes in net debt

Cash at bank and in hand At 1 April
2023
£000
3,673
3,673		 Cash flows
£000
(783)
(783)		 At 31 March
2024
£000
2,890
2,890

22. Related party transactions

SPARC Autism (company number 08414424) was formed in February 2013 to provide specialist adult autism diagnostic and assessment services for the West Midlands. SPARC Autism is a registered charity (charity number 1160495) limited by guarantee. SPARC Autism has now ceased operations and the Trustees intend to wind up the charitable company during the course of 2025.

Two of the Trustees of autism.west midlands are also Trustees of SPARC Autism. SPARC Autism paid autism.west midlands £4,680 (2023 - £20,100) for administration and support services. £nil (2023 - £50) was outstanding at the end of the year.

23. Monies held as custodian

At 31 March 2024, the Charity, as custodian trustee, held £953,650 (2023: £913,025) on behalf of service users in individual separate accounts at the Co-operative and Barclays bank.

Page 38