2022-03-31-accounts - Autism Plus Limited

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		Page
Trustees' report
Independent auditors'	report
Statement of Financial	Activities	14
Balance sheet		15
Cash flow statement		16
Notes to the financial	statements	17

Charity registration	Charity registration	number:	518591
Company	registration	number:	02098193
Directors	and Trustees:		C D Lindsay (Chairman)
			C Allen
			PJBriggs
			SFletcher
			VJ Lindsay
			I D Oldroyd
			P Price
			P FTyerman
Chief Executive:			P Bartey
Other Senior Staff:			J Wilcock Managing		Director
			TTodd Director of		Finance	& Resources
Registered	Office:		Exchange Brewery
			2 Bridge Street
			Sheffield
			838NS
Bankers:			Santander UK PLC
			1"Floor Telegraph	House
			High Street
			Sheffield
			S1 2AN
			Barclays
			2-10Pinstone Street
			Sheffield
			S1 2HN
Auditors:			Hawsons Chartered	Accountants
			Pegasus House
			463a Glossop Road
			Sheffield
			S102QD
Solicitors:			Hempsons Limited
			The Exchange
			Station Parade
			Harrogate
			HG1 1TS

ofthe organi	sation	including managem	ent, training, salaries etc.	ent, training, salaries etc.	ent, training, salaries etc.
	No	ofResponses	No ofStaff (approx)			%who completed
2016/17		122			400	30.5%
2017/18		98			420	23.3%
2018/19		Survey commenced		only in May 2019
2019/20		61			429	14.3%
2020/21		Survey to be completed			during 2021/22
2021/22		gg			450	220%

			2021/22	2020/21	2019/20	2018/19	2017/18
			25	46	43	32	60
Staff	attrition	levels	—2021/22	2020/21	2019/20	2018/19	2017/18
			48.85%	28.01%	25.2%	30.4%	31.8%

		2021/22	2020/21	2019/20
Total residential	beds	18	18	18
No ofvoids		0	0	1
Total occupied	(%)	10P%	1PP%	945%
Supported Living Levels		—We have Supported	Living services	Yorkshire	wide.	New services are emerging
through the Transforming		Care Agenda.
		2021/22	2020/21	2019/20
Total supported	living beds 50		50	50
No ofvoids		3	3	2
Total occupied	(%)	g4%	94%	g6%

Autlsm Plus Limited Independent auditors, report to the members of Autism Plus Limited (contlnued) Audit procedures performed by the engagement team included.. Discussions with management and th05e responsible for legal compliance prcKedures within the charitable company to obtain an understanding of the legal and regulatory framework applicable lo the charitable company and how the charitable company complies with that framework, including onsideration of known or Suspected instances of non4compliance with laws and regulations and fraud.. Reviewing minutes of Trustee meetings., Idenlfying and assessing the design effectNeness of controls that management hag in Pla lo prevent and detect fraud and non-compliance with laws and regulalions-. Challenging assumptions and jud9ements made by management in their significant accounting estimates. Idenlfying and testing joumal entries. in parti(yJlar any joumal entries posted with unusual account combinaltons or posted by senior management. There are inherent limitations in the audit procedures described above and the more removed non-compliance with laws an¢J regulations is from the events and transactions refiected in the financial statements, the less likely we are lo become aware of it. Also, the risk of not detecting a fflaterial misstalemenl due lo fraud is higher than the risk of not delecling one resulting from error. as fraud may involve deliberate Corea1Ment by, for example, forgery or intentional misrepresentations. or through collusion. A further description of our responsibilities is available on the Financial Reporting Council's website at.. www.frc.org.ukJaudilorslaudit-assur8ncelaudilor-s-responsibilities-for-th&audil-0f-the-fescriptlon-0f-Ihe- auditorfs-responsibililies-for. This description fijrrns part of our auditorfs report. Use of our report This report is made solely lo the charitable company's members, as a body. in accordance with Chapter 3 of Parl 16 of the Companies Acl 2006. Our audit work has been undertaken so that we might slate lo the charitable company's members those matters we are required to stale lo them in an auditor's report and for no other purpose. To the fullest extent permilled by law. we do Th)1 accept or assume responsibility lo afiyone other than the charitsble company and the charitable company's members as a body, for our audit work. for this report, or for the opinions we have formed. Simon Bladen, Senior Statutory Audilor For and on behalf of Hawsons Chartered Accountants, Statutory Auditor Pegasus House 463a Glossop Road Sheffiel S10 2QD 13

			Unrestricted	Restricted	2022	2021
		Notes	Funds	Fund	Total	Total
			F	F
Incoming Resources
Donations and legacies				54,595	54,595	41,533
Grants receivable			93,015	176,628	269,643	1,100,6?0
Investment income			346		346	1,060
Charity shops			179,967		179,967	23,423
Provision ofcare			10,000,617		10,000,617	9,344,806
Total incoming resources			10,273,945	231,223	10,505,168	10,511,492
Resources expended
Costs ofoperating the charity shops		3	189,949		189,949	162,759
Cost ofproviding care		3	10,899,125	3,046	10,902,171	11,051,039
Total resources expended			11,089,074	3,046	11,092,120	11,213,798
Net (outgoing) Iincoming			(815,129)	228,177	(586,952)	(702,306)
resources before transfers
Transfers			364,491	(364,491)
Other recognised gains
Gain on revaluation offixed	assets					397,943
Gain on revaluation of properties	investment					145,657
Net movement in funds			(450,638)	(136,314)	(586,952)	(158,706)
Funds brought forward			2,995,366	466,418	3,461,784	3,620,490
Funds carried forward			2,544,728	330,104	2,874,832	3,461,784

				Notes
					31 March	31 March
					2022	2021
						6
Fixed Assets
Tangible fixed assets				g	2,451,489	2,621,092
Investment property				10	565,657	565,657
					3,017,146	3,186,749
Current Assets
Stock					28,737	41,810
Debtors				12	1,342,240	1,552,228
Cash at bank and in	hand				100,274	123,025
					1,471,251	1,717,063
Creditors —amounts	falling due within one		year	13	(1,081,740)	(1,061,209)
Net current assets					389,511	655,854
Total assets less current		liabilities			3,406,657	3,842,603
Creditors —amounts	falling due after one year			13	(531,825)	(380,819)
Net Assets					2,874,832	3,461,784
Charity Funds
Restricted fund				15	330,104	466,418
Unrestricted funds
General reserve				16	1,496,769	1,947,407
Revaluation reserve				16	1,047,959	1,047,959
Total Charity Funds					2,874,832	3,461,784

	Notes	2022 6	2021f
Cash flow from operating activities	19	44,646	(571,006)
Cash flow from investing activities
Purchase oftangible assets		(73,290)	(299,719)
Receipts from sales oftangible assets		500
Interest received		346	1,060
Net cash flow from investing activities		(72,444)	(298,659)
Cash flow from financing activities
Receipts from issues ofnew long terms loans			568,333
Receipts from issues of new finance lease obligations		39,522
Repayments on loan term loans		(19,869)
Repayment offinance lease obligations		(14,606)	(70,274)
Net cash flow from financing activities		5,047	498,059
Net (decrease) in cash and cash equivalents		(22,751)	(371,606)
Cash and cash equivalents at 1 April		123,025	494,631
Cash and cash equivalents at 31 March		100,274	123,025
Cash and cash equivalents consist of:
Cash at bank and in hand		123,025	123,025
Cash and cash equivalents at 31 March		100,274	123,025

Depreciation is calculated to write down the held for charity use other than freehold land The rates generally applicable are:	Depreciation is calculated to write down the held for charity use other than freehold land The rates generally applicable are:	cost less estimated residual by equal annual instalments	value of all tangible fixed as over their expected useful l
Freehold property			2o/o
Short leasehold	property and other property	improvements	10o/o
Equipment and	motor vehicles		20-33.33o/o
Fixtures, fittings	and furniture		20o/o

Analysis oftotal e	xpenditure
		Cost of
		operating
	Basis of	charity	Cost of providing
	allocation 6	shops	col'e f	Governance	2022f	2021 6
Costs directly allocated to activities
Staffcosts	Direct	112,603	7,260,502	8,552	7,381,657	7,338,421
Auditor's remuneration	Direct			20,850	20,850	18,450
Trustees' expenses	Direct					20
Other direct costs	Direct	76,614	1,726,878		1,803,492	1,798,251
Depreciation and impairment	Direct		240,686		241,418	269,223
		189,949	9,228,066	29,402	9,447,417	9,424,375
Support costs allocated to activities
Office and finance staff	Time spent		1,311,640	12,643	1,324,283	1,478,908
Other support costs	Usage		320,420		320,420	310,515
Total support costs			1,632,060	12,643	1,644,703	1,789,423
Total expenditure		189,949	10,860,126	42,045	11,092,120	11,213,798

Net outgoing reso	urces
		2022	2021
		6
This is stated after	charging:
Depreciation oftangible fixed assets
Owned by the charity		228,607	203,222
Held under finance lease		13,543	67,407
Auditor's remuneration
Audit services		19,300	18,450
Taxation services
Other non-audit	services	3,400	2,150
Operating leases		157,026	149,029
irrecoverable VAT		165,339	181,192
Bad debt expense		57,261	80,440
Net interest
		2022	2021
		6	F
On bank loans and	overdraft
Finance loan interest		4,536	14,233
Other interest payable		27,591	12,874
		32,127	27,107

Staffcosts
	2022f	2021 F
Wages and saladies	8,130,936	8,231,792
Social security costs	503,415	508,066
Pension	184,192	174,803
	8,818,543	8,914,661

Employees earning E60,000or more per annum we	re as follows:
	2022	2021
	No.	No.
E60,000 - f70,000		1
f70,001 - E80,000		2
E80,001 - E90,000
E90,001 —E100,000
E100,001 - E110,000

Tangible fixed asse	ts
			Short
	Head		leasehold
	office	Freehold	property and	Equipment	Fixtures,
	freehold	land and	other property	and motor	fittings and
	property"	buildings	improvements	vehicles	furniture	Total
		E	E	E		E
Cost or valuation
At 1 April 2021	1,434,343	610,022	587,431	1,179,475	255,850	4,067,121
Additions			43,272	25,546	4,472	73,290
Disposals				(3,500)		(3,500)
Revaluations
At 31 March 2022	1,434,343	610,022	630,703	1,201,521	260,322	4,136,911
Depreciation
At 1 Apdil 2021		191,637	363,515	688,689	202,188	1,446,029
Charge for the year	19,260	12,199	55,265	136,168	19,258	242,150
Disposals				(2,757)		(2,757)
Revaluations
At 31 March 2022	19,260	203,836	418,780	822,100	221,446	1,685,422
Net book value
At 31 March 2022	1,415,083	406,186	211,923	379,421	38,876	2,451,489
At 31 March 2021	1,434,343	418,385	223,916	490,786	53,662	2,621,092

Debtors
			2021
Trade debtors		375,854	545,846
Other debtors		2,485
Prepayments	and accrued income	848,321	790,351
Amount owed	by group undertakings	115,580	216,031
		1,342,240	1,552,228

Creditors	Creditors
Amounts falling		due within	one	year		2022f	2021f
Bank loan and overdraft						45,887	187,514
Trade creditors						495,245	292,542
Other taxation and social security						197,660	334,655
Accruals						263,668	167,076
Deferred	income					71,650	67,460
Amounts	due under hire purchase			agreements		7,630	11,962
						1,081,740	1,061,209
						2022	2021
Amounts falling		due after more		than one year			F
Bankloans						502,577	380,819
Finance	leases					29,248
						531,825	380,819
Finance	leases are repayable		by	instalments	as fol(ows:	2022f	2021f
Due within one year						7,630	11,962
Due within one to		two years				29,248
						36,878	11,962
Deferred	income
						2022 F	2021f
Balance	at 1 April					67,460	71,482
Amounts	released	to income				(67,460)	(71,482)
Amount	deferred	in the year				71,650	67,460
Balance	at 31 March					71,650	67,460

Restricted funds
2021		Balance at	Incoming	Resources	Transfer	Balance at
		1 April	resources	expensed		31 March
		2020				2021
		6				6
Restricted funds
Acorns		220				220
Alexandra Street		253				253
Ashcroft Cottage		814				814
Autism Friends			13,828		(13,828)
BBOProject			42,238		(42,238)
Bellwood		120				120
Bradmere		2,316				2,316
Brambles		1,600	2,059	(3,262)		397
Capital Appeal		30,728				30,728
Church View		968				968
Day Services Sheffield		8,091				8,091
Easingwold		51				51
Easiworks		19,393	4,967	(854)		23,506
General Donations		117,879	5,420			123,229
FPA Central			200			200
Future Plus Appeal	Hull	3,000				3,000
Hillcrest		131				131
Hull CC Capital		2,444				2,444
Hull Social Prescribing
INGS Centre		41,344	2,714	(1,437)		42,621
Mayfield		501				501
Park House Farm		2,241	1,975	(2,918)		1,298
Park House Farm— Future Plus		39,626	19,548			53,674
Queen Street		12				12
Retreats		69	150			223
Rushholme		164				164
SEIF		163,038				163,038
Training Enterprise		3,680	4,500			8,180
Wildwinds		169				169
Willows
		438,852	97,599	(8,467)	(61,566)	466,418

ear	ended 31 Nlarch	2022
15.	Restricted funds	(continued)
	2022		Balance at	Incoming	Resources	Transfer	Balance
							at
			1 April	resources	expensed		31 March
			2021f				2022 F
	Restricted funds
	Acorns		220				220
	Alexandra Street		253				253
	Ashcroft Cottage		814				814
	BBOProject			76,172		(76,172)
	Bellwood		120				120
	Bradm ere		2,316	167			2,483
	Brambles		397	217	(394)	(220)
	Capital Appeal		30,728			(30,728)
	Church View		968	217	(554)		631
	Darleys			217	(394)	177
	Day Services Sheffield		8,091				8,091
	DNHS			24,200		(24,200)
	Easingwold		51				51
	Easiworks		23,506		(245)		23,261
	General Donations		123,299	6,501		(129,800)
	FPA Central		200				200
	Future Plus Appeal	Hull	3,000				3,000
	Hillcrest		131				131
	Hull CC Capital		2,444				2,444
	Housley Mews			217	(394)	177
	INGS Centre		42,621				42,621
	Mayfield		501				501
	Park House Farm		1,298	22,169	(612)		22,855
	Park House Farm— Future Plus		53,674	135			53,809
	Queen Street		12				12
	Retreats		223				223
	Rusholme		164				164
	SEIF		163,038			(3,506)	159,532
	Thriving at work			62,908		(62,908)
	Training Enterprise		8,180	339			8,519
	Wakefield Project			(8,745)		8,745
	Wildwinds		169				169
	Willows			216	(453)	237
	Workforce			46,293		(46,293)
			466,418	231,223	(3,046)	(364,491)	330,104

	are holding th towards.	are holding th towards.	e funds under the capital appea	e funds under the capital appea	e funds under the capital appea	e funds under the capital appea	l until the C	harity decides which	harity decides which	harity decides which	pr	oject to allocate these funds	oject to allocate these funds	oject to allocate these funds
	BBOProjects		(Building Better Opportunities)				—operated	from North Yorkshire			&	South Yorkshire to assist
	unemployed		adults with Autism find employment opportunities.
	The SEIFfund relates to				a grant received for the purchase				of land and equipment			for a market		garden
	Autism Friends is three years' funding fora reading group								in	Kirkless for people with Autism
	Easiworks includes a single donation off5,000and a Co-Op									community donation		ofE7,637.
	Park House	Farm is		made up ofgeneral		donations towards the chocolate manufacturing							business and
	development		ofnew	social enterprises		under	Park House		Farm and a capital		appeal under Future PIus which
	has been set		up to redevelop a barn on			the site
	Training Enterprises			includes a donation		for	a research project from Wakefield				Council of		614,630.
	The remaining		funds	relate to donations		and	grants to be used for specific projects or services
16.	Unrestricted		funds
					Balance at		Incoming			Resources		Transfer		Balance at
					1 April		resources			expensed				31 March
					2020									2021
	2021				6									E
	Unrestricted		funds		2,677,279		10,413,893			(11,205,331)		61,566		1,947,407
	Revaluation		reserve
	Investment	property			115,000		145,657							260,657
	Fixed assets				389,359		397,943							787,302
					504,359		543,600							1,047,959
					3,181,638		10,957,493			(11,205,331)		61,566		2,995,366
					Balance at		Incoming			Resources		Transfer		Balance at
					1 April		resources			expensed				31 March
					2021									2022
	2022				6									E
	Unrestricted		funds		1,947,407		10,273,945			11,089,074)		364,491		1,496,769
	Revaluation		reserve
	Investment	property			260,657									260,657
	Fixed assets				787,302									787,302
					1,047,959									1,047,959
					2,995,366		10,273,945			(11,089,074)		364,491		2,544,728

Year	ended	31 March 2022
17.	Analysis	of net assets between funds
	2022			Restricted
			Unrestricted	Income
			Funds	Fund	Total
					F
	Tangible	fixed assets	2,820,011	197,135	3,017,146
	Current	assets	1,338,282	132,696	1,471,251
	Current	liabilities	(1,081,740)		(1,081,740)
	Long term liabilities		(531,825)		(531,825)
			2,544,728	330,104	2,874,832

				Land &		Land &
				buildings	Other	buildings	Other
				2022 f	2022f	2021f	2021
Due	within		1 year	37,011	20,014	61,542	17,089
Due	within		1 to 5years	81,314	13,387	34,181	11,713
Due	after	5	years				976
				118,325	33,401	95,723	29,778

				2022f	2021f
Net (outgoing) resources				(586,952)	(158,706)
Interest payable Interest receivable				~346	~1,060
Net outgoing resources		from operations		(587,298)	(159,766)
Depreciation and amortisation				242,150	270,629
Loss on disposal oftangible tixed assets				243
(Gain) on revaluation					(5&,600)
Decrease/(increase)	in	stock		13,073	(30,628)
Decrease in debtors				209,988	191,514
Increase/(decrease)	in	creditors		166,490	(299,155)
Net cash outtlowfrom		operating	activities	44,646	(571,006)

Analysis o	fnet debt
			1 April		31 March
			2021	Cash flow	2022
					6
Cash at the bank and		in hand	123,025	(22,751)	100,274
Bank overdrafts
Cash and cash equivalents			123,025	(22,751)	100,274
Borrowings Borrowings	due within due after	one year one year	(187,514) ~388.818	140,627 ~121.758	(45,887) ~552.577
			(568,333)	19,869	(548,464)
			(445,308)	(2,882)	(448,190)