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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||
|||||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||
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|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|
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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
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||||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|
##
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|||||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|
##
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||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|
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|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|
##
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##
|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|
##
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|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|
##
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##
|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|||
##
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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||
||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|
##
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|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|
##
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##
|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|
##
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##
|15.|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|
##
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|15.|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|
##
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##
|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|
##
##