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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|
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|Charity registration|Charity registration|number:|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||||
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|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%|||
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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
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||||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|
##
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|||||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|
##
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||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|
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|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|
##
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##
|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|
##
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|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|
##
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|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|
##
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|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|||
##
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##
|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|
##
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##
|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|
##
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##
|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|
##
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##
|15.|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|
##
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##
||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)|
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|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)|
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