2023-03-31-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
			PJ Briggs
			SFletcher
			VJ Lindsay
			I D Oldroyd	(Resigned 12May 2023)
			P Price
			P FTyerman
Chief Executive:			P Bartey
Other Senior Staff:			TTodd Director of Finance &Resources
Registered	Office:		Exchange Brewery
			2 Bridge Street
			Sheffield
			S38NS
Bankers:			Santander UK PLC
			1"Floor Telegraph	House
			High Street
			Sheffield
			S1 2AN
			Barciays
			2-10Pinstone Street
			Sheftield
			S1 2HN
Auditors:			Hawsons Chartered	Accountants
			Pegasus House
			463a Glossop Road
			Sheffield
			S102QD
Solicitors:			Hempsons Limited
			The Exchange
			Station Parade
			Harro gate
			HG1 1TS

There wa	s no c	hange to	any rati	ngs during 21/2	2 due to no in	spections taking	place.
Financial	KPls
Revenue	Growth—				2022/23	2021/22	2020/21
					18.2%	(0.1%)	1.4%
Gross Profit Margin (GPM)/Net				Profit Margin	(NPM)—
					2022/23	2021/22	2020/21
Net income/(expenditure)			before	transfers	34%	(5.6%)	(6.7%)
Net movement		in funds			34%	(5.6%)	(1.5%)
Current	Ratio-
					2022/23	2021/22	2020/21
					1.7times	1.4times	1.6times

Autism Plus Limited Independent auditors, report to the members of Autism Plus Limited Icontlnued) Audit procedures perfomed by the engagement team induded.. Oiscussions with management and those responsible for legal compliance procedures within the charitable company to obtain an understanding of the legal and regulalory framework applicable lo the charitable company and how the charitable company complie5 Wlth that framework, inclLtding consideration of known or suspected InstaleS of nonaojmpliance vthh laws and regulations and fraud. Reviewing minutes of Trustee meetings.. Identifying and assessing the design effeclNeness of conlrols that management has in place lo prevent and delecl fraud and non-compliance with laws and regulations-, Challenging assumptions and judgements made by management in their 5ignFficant accounting estimates. Identifying and testing journal entries, in particular any journal entries posted with unusual account combinations or posled by senior management. There are inherent limital¢ons in the audit wocedures described above and the more removed non-compliance with laws and regulations is from the events and transactions refiected in the financial slalemenls, the less likely we are lo become aware of it. Also. the risk of not detecting a materi81 misslatefflenl due lo fraud is higher than the risk of not delecling one resulting from eThor. as fraud may involve deliberate concealment by, for example, forgery or intentional misrepresentations, or through c(Alusion. A further description of our reswnsibiltties is availatAe on tt)e Financial Reporh"ng Council's website al.. .frc.org.ukJaudilorslaudil-assurancelaUditor-s-responsibilities-for-the-audrt-of-the-fdeS¢Tlptlon-0f-lhe- atjdilor's-responsibililies-for. This description fomis part of our auditor's report. Use of our report This report is made solely to the eharilable cofflpany's members. as a body, in accordance wilh Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might slate to the charitable company s members those matters we are required lo slate lo them in an auditor's report and for no other purpose. To the fullest extent permrtted by law. we do not accept or assume responsibility lo anyone other than the charitable company and the charitable company s members as a body, for our audit work. for this report, or for the opinions we have formed. Simon Bladen, Senior Slalutory Auditor For and on behaff of Hawsons Chartered Accountants. Stsiutory Auditor Pegasus House 463a Glossop Road Sheffield S10 2QD Date.. 13

			Unrestricted	Restricted	2023	2022
		Notes	Funds	Fund E	Total	Totalf
Incoming Resources
Donations and legacies			5,556	8,133	13,689	54,595
Grants receivable				169,675	169,675	269,643
Investment income			57		57	346
Charity shops			203,413		203,413	179,967
Provision ofcare			11,997,136	38,030	12,035,166	10,000,617
Total incoming resources			12,206,162	215,838	12,422,000	10,505,168
Resources expended
Costs ofoperating the	charity shops	3	206,782		206,782	189,949
Cost of providing cars		3	11,789,072	4,099	11,793,171	10,902 171
Total resources expended			11,995,854	4,099	11,999,953	11,092,120
Net incoming I(outgoing)			210,308	211,739	422,047	(586,952)
resources before transfers
Transfers			241,006	(241,006)
Other recognised gains
Gain on revaluation offixed assets
Gain on revaluation	of investment
properties
Net movement in funds			451,314	(29,267)	422,047	(586,952)
Funds brought forward			2,544,728	330,104	2,874,832	3,461,784
Funds carried forward			2,996,042	300,837	3,296,879	2,874,832

				Notes
					31 March	31 March
					2023	2022
Fixed Assets
Tangible fixed assets				9	2,257,384	2,451,489
Investment property				10	565,657	565,657
					2,823,041	3,017,146
Current Assets
Stock					25,967	28,737
Debtors				12	1,320,601	1,342,240
Cash at bank and	in	hand			895,616	100,274
					2,242,184	1,471,251
Creditors —amounts		falling due within one	year	13	(1,283,219)	(1,081,740)
Net current assets					958,965	389,511
Total assets less	current liabilities				3,782,006	3,406,657
Creditors —amounts		falling due after one year		13	(485,127)	(531,825)
Net Assets					3,296,879	2,874,832
Charity Funds
Restricted fund				15	300,837	330,104
Unrestricted funds
General reserve				16	1,948,083	1,496,769
Revaluation reserve				16	1,047,959	1,047,959
Total Charity Funds					3,296,879	2,874,832

	Notes	2023	2022f
Cash flow from operating activities	19	880,597	44,646
Cash flow from investing activities
Purchase oftangible assets Receipts from sales oftangible assets		(34,111)	(73,290) 500
Interest received		57	346
Net cash flow from investing activities		(34,054)	(72,444)
Cash flow from financing activities
Receipts from issues of new long terms loans
Receipts from issues of new finance lease obligations			39,522
Repayments on loan term loans Repayment offinance lease obligations		(43,571) (7,630)	(19,869) (14,606)
Net cash flow from financing activities		(51,201)	5,047
Net increase I(decrease) in cash and cash equivalents		795,342	(22,751)
Cash and cash equivalents at 1 April		100,274	123,025
Cash and cash equivalents at 31 INarch		895,616	100,274
Cash and cash equivalents consist of:
Cash at bank and in hand		895,616	100,274
Cash and cash equivalents at 31 March		895,616	100,274

impairment los	ses. Individual fixed asse	ts c	osting more than E	osting more than E	500are c	apitalised.
Depreciation is	calculated to write down	the	cost less estimated		residual	value ofall tangible	fixed assets
held for charity	use other than freehold	land	by equal annual	instalments		over their expected	useful lives.
The rates generally applicable are:
Freehold property							20/0
Short leasehold	property and other property		improvements				100/0
Equipment and	motor vehicles					20-33 330/0
Fixtures, fittings	and furniture						20'/a

Analysis oftotal e	xpenditure
		Cost of
		operating
	Basis of	charity	Cost of providing
	allocation 6	shops t:	care	Governancef	2023	2022
Costs directly allocated to activities
Staffcosts	Direct	128,561	8,217,114		8,345,675	7,381,657
Auditor's remuneration	Direct			23,896	23,896	20,850
Trustees' expenses	Direct
Other direct costs	Direct	77,621	1,816,516		1,894,137	1,803,492
Depreciation and impairment	Direct	600	227,017		227,617	241,418
		206,782	10,260,647	23,896	10,491,325	9,447,417
Support costs allocated to activities
Office and finance	Time		1,056,678	15,027	1,071,705
staff	spent
Other support costs	Usage		436 923		436,923	320,420
Total support costs			1,493,601	15,027	1,508,628	1,644,703
Total expenditure		206,782	11,754,248	38,923	11,999,953	11,092,120

4.	Net outgoing reso	urces
			2023	2022
			6
	This is stated after	charging:
	Depreciation oftangible fixed assets
	Owned by the charity		223,556	228,607
	Held under finance lease		4,660	13,543
	Auditor's remuneration
	Audit services		20,000	19,300
	Taxation services
	Other non-audit	services	3,900	3,400
	Operating leases		157,258	157,026
	Irrecoverable VAT		284,074	165,339
	Bad debt expense		27,701	57261
5.	Net interest
			2023	2022
			6
	On bank loans and	overdraft
	Finance loan interest		2,052	4,536
	Other interest payable		37,438	27,591
			39,490	32,127

Staffcosts
	2023f	2022
Wages and salaries	8,802,555	8,130,936
Social security costs	596,248	503,415
Pension	155,089	184,192
	9,553,892	8,818,543

Employees earning F60,000 or more per annum we	re as follows:
	2023	2022
K60,000 -f70,000	No. 2	No.
K70,001 - f80,000	1
680,001 - f90,000
690,001 —8100,000
8100,001 - K110,000
f110,001 - 8120,000
8120,001 - 8130,000

Tangible fixed asse	ts
			Short
	Head		leasehold
	office	Freehold	property and	Equipment	Fixtures,
	freehold	land and	other property	and motor	fittings and
	pl'0 party*f	buildings	improvementsf	vehiclesf	furnituref	Totalf
Cost or valuation
At 1 April 2022	1,434,343	610,022	630,703	1,201,521	260,322	4,136,911
Additions			1,970	17,193	14,948	34,111
Disposals
Revaluations
At 31 March 2023	1,434,343	610,022	632,673	1,218,714	275,270	4,171,022
Depreciation
At 1 April 2022	19,260	203,836	418,780	822,100	221,446	1,685,422
Charge for the year	19,259	12,199	54,778	125,961	16,019	228,216
Disposals
Revaluations
At 31 March 2023	38,519	216,035	473,558	948,061	237,465	1,913,638
Net book value
At 31 March 2023	1,395,824	393,987	159,115	270,653	37,805	2,257,384
At 31 March 2022	1,415,083	406,186	211,923	379,421	38,876	2,451,489

cost conventi	on as follows:
		2023f	2022f
Cost		707,651	707,651
Accumulated	depreciation	~170,80')	(156,655)
Net book value		536,843	550,996

10.	Investment	property
	Valuation
	At 1 April 2022 and at 31 March 2023

Debtors
		2023	2022f
Trade debtors		555,407	375,854
Other debtors			2,485
Prepayments	and accrued income	674,945	848,321
Amount owed	by group undertakings	90,249	115,580
		1,320,601	1,342,240

Creditors
Amounts falling due within	one	year		2023f	2022f
Bank loan and overdraft				41,384	45,887
Trade creditors				410,985	495,245
Other taxation and social security				234,126	197,660
Accruals				525,639	263,668
Deferred income				63,455	71,650
Amounts due under hire purchase		agreements		7,630	7,630
				1,283,219	1,081,740
Amounts falling due after more		than one year		2023 f.	2022f
Bank loans				463,509	502,577
Finance leases				21,618	29,248
				485,127	531,825
Finance leases are repayable	by	instalments	as follows:	2023f	2022
Due within one year				7,630	7,630
Due within one to two years				21,618	29,248
				29,248	36,878

			2023	2022
			F
Balance	at 1 April		71,650	67,460
Amounts	released	to income	(71,650)	(67,460)
Amount	deferred	in the year	63,455	71,650
Balance	at 31 March		63,455	71,650

Restricted	funds
2023			Balance at	Incoming	Resources	Transfer	Balance
							at
			1 April	resources	expensed		31 March
			2022				2023
			E
Restricted	funds
Acorns			220				220
Alexandra	Street		253				253
Ashcroft Cottage			814				814
BBOProject				71,692		(71,692)
Bellwood			120				120
Bradm ere			2,483	500		(500)	2,483
Brambles				2,500	(339)	(1,050)	1,111
Church View			631	1,000	(139)	(356)	1,136
Darleys				1,000	(139)	(153)	708
Day Services Sheffield			8,091			(8,091)
Easingwold			51				51
Easiworks			23,261	5,300	(3,204)	(1,120)	24,237
FPA Central			200	130			330
Future Plus Appeal		Hull	3,000				3,000
Hillcrest			131				131
Hull CC Capital			2,444				2,444
Housley Mews				1,000	(139)	(304)	557
IPES				5,775		(5,775)
INGS Centre			42,621				42,621
Mayfield			501				501
Park House Farm			22,855	13,698		(13,693)	22,860
Park House Farm— Future Plus			53,809	196			54,005
Queen Street			12				12
Retreats			223				223
Rusholme			164				164
SEIF			159,532			(26,377)	133,155
Thriving at	work			91,571		(91,571)
Training Enterprise			8,519	19,994		(19,994)	8,519
Wildwinds Willows			169	1.482	~(139	(330)	169 1,013
			330,104	215,838	(4,0SS)	(241,006)	300,837

Restricted funds
2022		Balance at	Incoming	Resources	Transfer	Balance
						at
		1 April	resources	expensed		31 March
		2021				2022
		E
Restricted funds
Acorns		220				220
Afexandra Street		253				253
Ashcroft Cottage		814				814
BBOProject			76,172		(76,172)
Bellwood		120				120
Bradmere		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
Generai 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

Unrestricted	Unrestricted	funds
			Balance at	Incoming	Resources	Transfer	Balance at
			1 April	resources	expensed		31 March
			2021				2022
2022
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
			Balance at	Incoming	Resources	Transfer	Balance at
			1 April	resources	expensed		31 March
			2022				2023
2023			F
Unrestricted		funds	1,496,769	12,206,162	(11,995,854)	241,006	1,948,083
Revaluation		reserve
Investment	property		260,657				260,657
Fixed assets			787,302				787,302
			1,047,959				1,047,959
			2,544,728	12,206,162	(11,995,854)	241,006	2,996,042

Year	ended	31 March 2023
17.	Analysis	ofnet assets between funds
	2023			Restricted
			Unrestricted	Income
			Funds 6	Fund F	Totalf
	Tangible	fixed assets	2,635,672	187,369	2,823,041
	Current	assets	2,128,716	113,468	2,242,184
	Current	liabilities	(1,283,219)		(1,283,219)
	Long term liabilities		(485,127)		(485,127)
			2,996,042	300,837	3,296,879
	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 8		Land &
				buildings	Other	buildings	Other
				2023	2023	2022	2022
						F
Due	within		1 year	55,262	35,288	37,011	20,014
Due	within		1 to 5years	147,974	34,691	81,314	13,387
Due	after	5	years		4,797
				203,236	74,776	118,325	33,401

			2023	2022
				6
Net incoming I(outgoing) resources Interest payable Interest receivable			422,047 ~57	(586,952) ~346
Net outgoing resources from operations			421,990	(587,298)
Depreciation and amortisation			228,216	242,150
Loss on disposal oftangible fixed assets				243
(Gain) on revaluation
Decrease in stock			2,770	13,073
Decrease in debtors			21,639	209,988
Increase in creditors			205,982	166,490
Net cash outflow from operating	activities		880,597	44,646
Analysis of net debt
		1 April		31 March
		2022	Cash flow	2023
		8
Cash at the bank and in hand		100,274	795,342	895,616
Bank overdrafts
Cash and cash equivalents		100,274	795,342	895,616
Borrowings due within one year Borrowings due after one year		(45,887) ~552,577	4,503 39,D65	(41,384) ~463569
		(548,464)	43,571	(504,893)
		(448,190)	751,771	390,723