Company registration number.. 02098193
Charity registration number: 518591
Autism Plus Limited
(A company limited by guarantee)
Annual Report and Financial Statements
for the Year Ended 31 March 2024
gl Hawsons

Autism Plus Limited
Contents (continued)
Trustees, Report
1 to10
Statement of Trustees, Responsibilities
Independent Auditors, Report
12to14
ststement of Financial Activities
15
Balance Sheet
16
Statement of Cash Flows
17
Notes to the Financial Ststements
18to31

Autism Plus Limited
Trustees, Report
Reference and Administrative Details
The trustees (who are also directors of Autism Plus Limited for the purposes of company law) are
responsible for preparing the Trustees, Annual Report and the financial statements in accordan￿ with
applicable law and United Kingdom Accounting Standards (United Kingdom Generally AC￿pted
Accounting Practi￿). 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-
Charity reglstratlon number..
518591
Company Reglstratlon Number: 02098193
Chalrman..
C D Lindsay
C D Lindsay
C J Allen
Directors and Trustees..
R L Boor {appointed 14 November 2023)
P J Briggs
M J Fletcher (appointed 16 January 2024)
S Fletcher
J S McNeice (appointed 5 April 2024)
l D Oldroyd (resigned 12 May 2023)
P Price
F A Scoon (appointed 14 November 2023)
P F Tyerman
Chlef Executlve Offl¢er:
P Bartey
Other Senlor Staff..
T Todd (Director of Finance & Resources)
Exchange Brewery
2 Bridge Street
Sheffield
S3 8NS
Reglstered Office..
Bankors..
Barclays
2-10 Pinstone Street
Sheffield
S12HN
Audltor:
Hawsons Chartered Accountants
Statutory Auditor
Pegasus House
463a Glossop Road
Sheffield
South Yorkshire
S10 2QD
Solicitors..
Hempsons Limited
The Exchange
Station Parade
Harrogate
HG1 1TS
Page 1

Autism Plus Limited
Trustees. Report (continued)
Chalrman's Report
During the year 2023124 we have witnessed over 100 councils on the verge of bankruptcy with
number of these having issued Section 114 notices. This means they are technically bankrupt
although a local authority cannot effectively be made bankrupt. Nonetheless. this is a worrying
situation with such a large number in financial difficulty.
As a direct consequence of the above, fee negotiations involving our Chief Executive and the finance
team have become more difficult and protracted with some authorities resulting in more time, effort
and cost to achieve fair levels of funding. With a genefal election on the horizon, it is difficult to see
how funding for social care will improve irrespective of which political party emerges as the new
government. (Since the original draft of my report, we now know that Labour has won the election, yet
it remains concerning that no firm plans have been announced as to how, or if they will tackle the
immense challenges facing social carel. We continue to lobby government on the challenges we fa
both independently and in partnership with a number of established lobbying organisations. The Chief
Executive and his team have worked tirelessly in devoting much time and effort to meet the dual
challenges involved in underfunding and staffing shortages. Our agency costs have increased due to
the impact of these challenges and the widely reported difficulties all providers are facing in recruiting
and retsining front line social care workers.
Despite the above difficulties our business has held up very well and I pay tribute to all our stsff who
have worked so hard under difficult conditions to continue to provide a robust, safe, and good service
for all those people it remains our privilege to support. We are continuing to accept new referrals
where possible, but the numbers of new referrals are lower than in previous years no doubt due to
ongoing funding difficulties.
In August 2023, we opened our first Chocolate Shop and Café in Easingwold. The enterprise was
opened by the Chairman of North Yorkshire Council accompanied by the High Sheriff and our Chief
Executive. The new shop has been warmly welcomed and supported by the local community and is
performing exceptionally well. We hope it will be the first of many benefitting a number of people with
autism and neuro-diverse conditions.
Our Employment Services continue to go from strength to strength and l am pleased to report we now
operate nationally throughout England in supporting over 500 clients and supporting a growing
number of national and regional employers in terms of best recruitment practices and understanding
of neuro-diversity.
Finally, I would like to thank our Chief Executive, the Senior Team, my colleagues on the board and
all our staff for a remarkable effort in making Autism Plus the success it has been during these difficult
times.
C D Lindsay
Chairman
Page 2

Autism Plus Limited
Trustees, Report (continued)
Strateglc report
The trustees, who are directors for the purposes of company law, present the annual report,
incorporating the strategic report, together with the financial statements and auditors, report of the
charitable company for the year ended 31 March 2024.
Organlsatlon
The charity's principal activity during the year continued to be the provision of residential and day care
services for autistic adults. It also provides Social Enterprise initiatives, care in the community, and
generally acts as a first line of support to anyone affected by Autistic Spectrum Disorders IASD),
complex and neuro diverse conditions.
Objects of the charlty
The charity seeks to be the centre of excellence dedicated to addressing the individual needs of those
affected by ASD, complex and neuro diverse conditions. Going forward the Charity is looking to
provide help and support for all those with neuro diverse conditions and related disabilities, in addition
to ASD.
Public bonaflt
The trustees confim that they have referred to the guidance contained in the Charity Commission's
general guidance on public benefit when reviewing the Charity's aims and objectives and in planning
future activities. The trustees embrace the Charity Governance Code and ensure that all trustees are
committed to the charity cause because they want to assist the charity to deliver its purpose and
mission effectively for public benefit. We recognise that meeting the charity's stated public benefit is
an on-going requirement. All trustees fully understand their roles and legal responsibilities and in
particular they have read and understand the Commission's guidance contained in the 'Essential
Trustee (CC3}'. The trustees are committed to good governance and want to actively contribute to the
charity's continuous improvement.
Structure, governance and management
Govornlng document
Autism Plus Limited is a charitable company I'the Charity") limited by guarantee and a registered
charity governed by its Memorandum and Articles of Association.
Under the requirements of the Memorandum and Articles of Association, one third of the trustees
retire from office by rotation, and being eligible offer themselves for re-election. Re*lection will be at
the next Annual General Meeting.
Delegatlon of dutles
The trustees have delegated the management of the organisation to the Senior Management Team
via the Chief Executive Officer. The trustees and the Senior Management Team meet on a quarterly
basis in terms of the formal board meetings. Interim meetings are held on a monthly basis and the
Trustees are engaged and involved in strategic planning via a series of Away Day activities. The
Senior Management Team meets on a monthly basis.
The board accepts collective responsibility for ensuring that the charity has a clear and relevant set of
aims and a strategy for achieving them. Strategy is reviewed on an annual basis and the charity works
to a three year rolling business plan containing key actions and risk analysis. The board ensures the
charity's aims and values are reflected in all of its work and the ethos and culture of the charity
underpins the delivery of all its activities.
Page 3

Autism Plus Limited
Trustees, Report (continued)
Reserves pollcy
The Board of Trustees reviewed the accounts and are satisfied the charity has sufficient resources in
place for the forthcoming financial year.. £3,004,472 12023.. £3,296,879). £2,694,607 (2023..
£2,996,042) of which relates to unrestricted funds. The Trustees define unrestricted reserves as
general funds held in liquid form. Thus, any funds that could only be realised by disposal of fixed
assets held for charitable purposes are excluded from this total. The value of fixed assets at the
year-end was £2,729.457. Taking these from unrestricted funds give a remaining unrestricted reseNe
balance of £(34,850). Our aim is to maintain unrestricted reserves at a sufficient level to ensure
sustainability as well as financial resilience. We estimate that 6 month's operating costs for the charity
would be in the region of £6,357,118.
Risk is reviewed on a regular basis and some allowance is made in the charity's forecasts, projections
and negotiated facilities. Should material unexpected demands and liabilities arise, the trustees
consider that the liquid reserve fund would provide sufficient funds to meet the level of anticipated risk
if charity property were sold.
The organisation plans to hold a percentage of liquid reserves equivalent to a percentage of its annual
expenditure, to cover any eventuality and enable it to continue trading for a period. The board are
considering investing an agreed amount into a higher interest account, where funds would be readily
available.
Investmont pollcy
The Board of Trustees has the power to invest any Charity monies, surplus to current requirements, in
whatever investments, securities or properties as may be thought fit (Memorandum & Articles of
Association section 3, sub section ml. There are no restrictions on this power.
During the year, all free funds (unrestricted funds) are invested in a Barclays Corporate Account. This
allows daily transactions of funds to and from the current account for use as daily working capital with
much improved cash flow management as a result. These is a small risk attached to the investment
but the board is of the opinion that it is worth taking to enable all Charity's free funds to be invested at
higher rate of interest than that normally available for immediately a¢￿SSIble cash.
Trustees legal dutles and focus
All the trustees understand their legal duties as set out in the Essential Trustee Guide and where
appropriate the trustees take legal and other professional advice. The board ensures its decision
making processes are informed, rigorous and timely, and that effective delegation, control and risk
assessment systems are reviewed and monitored.
The trustees understand the distinclion betsveen governance and management and have taken
appropriate steps to ensure the positions are not confused. The trustees offer strong leadership
and challenge with integrity, openness and accountability. Organisational plans and risk management
plans are reviewed regularly with the Senior Management Team and appropriate actions approved to
ensure the stability and continuity of the Charity in line with its mission, objects and strategy.
The board is therefore clear that its main focus is on strategy, performance and assurance, rather
than on operational matters and reflects this understsnding in terms of what is delegated.
The trustees have also appointed an independent company to conduct audits and mock inspections of
its care functions and services. This adds independent rigour and value to the internal auditing
conducted by key staff. The board is aware of the key financial and non-financial risks it needs to
monitor and manage.
Insuranca affècted for trustees and officers
Professional indemnity insurance has been taken out by Autism Plus Limited on behalf of its trustees
and officers.
Page 4

Autism Plus Limited
Trustees. Report (continued)
Disabled employees
Applications for employment by disabled persons are given full and fair consideration for all vacancies
in accordance with the applicant's particular aptitude and abilities. In the event of employees
becoming disabled, every effort is made to retain and make reasonable adjustments to the workplace
in order that their employment with Autism Plus may continue.
Trustees- appolntment, Inductlon and tralnlng
For the purposes of company law, the Trustees of the charity are shown in the Reference and
Administrative details on page 1. All trustees listed served throughout the year except where stated.
No trustee had, during or at the end of the year, a material interest in any contract which was
significant in relation to the Charity's business.
Trustees are recruited by advertising and word of mouth.
Trustees have an inductionltraining day, receive a copy of the "Good Trustee Guide" and are involved
in regular strategic away days.
Charlty Rlsk Assessment and management pollcy
The Board has conducted its own review of the major risks and has determined what mitigation is
required to limit them to acceptable levels. The detail has been recorded in a strategic level
document, the 'Risk Strategy"
The Risk Strategy is reviewed on a monthly basis by the Senior Management Team, and quarterly by
the Board, who sign the Risk Strategy document when approved.
The Risk Strategy examines different aspects of the business and is an evolving and working
document.
Action Plans are drawn up as necessary, and a lead officer is appointed by the Senior Management
Team to lead on each area of risk identified.
The Charity updated its risk registers during 2022123. The following risks have been identified as the
key risks the Charity faces..
UK austerity measures have resulted in a signifi'cant number of providers exiting the market or no
longer being financially viable. However, demand continues to increase apace and Autism Plus is
managing to increase its business via organic increases in referrals and through development
opportunities arising on the Transforming Care Programme. Many councils nationwide have
experienced providers handing back underfunded contracts due to unacceptable low fee levels.
Others have handed back contracts because they cannot recruit the staff to cover them. These
factors remain a risk due to the continued austerity measures and the under funding of social care by
central government.
Page 5

Autism Plus Limited
Trustees, Report {contlnued)
Charity Risk Assessment and manag•m•nt pollcy (continued)
The UK government has so far taken no action to address the national crisis in social care that has
arisen due to years of underfunding by successive governments. Social care workers feel
undervalued by the state, resulting in many leaving the profession for better paid work. Agency costs
have increased on a national scale due to a chronic shortage of agency workers. Our agency costs
increased during the current year as we continue to struggle to recruit front line care staff.
The charity will continue to build upon the success of its social enterprises established across the
region and is committed to its Employment Services programme and external training initiative.
Key Performance Indl¢ators
The Trustees of Autism Plus Limited review key perf0rrnan￿ indicators (KPI) to measure certain key
areas of the services as follovrfs..
Non-Flnanclal KPIS
Staff Satisfaction Survey A staff survey was sent to all staff to complete requesting their opinion in
many areas of the organisation including management, training, salaries etc.
No of Response8
No of siaff (approx)
122
400
/0 who completed
2016117
2017118
98
420
2018119
Survey commenced only in May 2019
429
2019120
61
14.30
2020121
SuNey to be completed during 2021122
450
2021122
99
22.00
2022123
Survey to be completed during 2023124
2023124
Survey not completed in 2023124
We are analysing the results through the new communication group which consists of representation
across the whole organisation. An action plan is being drafted aligned to the feedback.
Volunteers
The charity relies on volunteers in certain areas of the organisation, with the key area being working
within our 3 charity shops. We are looking at ways to increase the number of volunteers to all areas of
the organisation going forward.
2023124
202W23
2021122
2020121
2019120
20
42
25
46
43
Staff attrltion levels
2023124
2022123
2021122
2020121
2019120
40.17%
48.85 /0
28.01 %
Page 6

Autisrn Plus Limited
Trustees. Report (continued)
Residential Bed Occupancy Levels
Reviewed to regularly monitor any voids and calculated as a percentage of occupied beds. There
remains high interest in the residential Sep41￿ from Commissioning Authorities.
2023124
2022123
2021122
2020121
2019120
18
Total residential beds
18
18
18
18
No of voids
Totsl occupied {O/o
100%
100%
Supported Living Levels
We have Supported Living services Yorkshire wide. New services are emerging through the
Transforming Care Agenda.
2023124
2022123
2021122
2020121
2019120
Total supported living beds
No of voids
48
53
50
50
50
Total occupied ( %
94.00/0
94.00/0
94.0V.
96.00/0
CQC Ratlngs
The charity's main regulator for the care services is the Care Quality Commission and all registered
services are inspected regularly. We also carry out additional regular inspections from private
independent inspectors to ensure we are providing care in all our seNices at the highest levels and
in-line with CQC requirements.
In 22123 1 service was inspected and rated 'good' This was Hull Supported Living, and 1 was
inspected and rated "requires improvement". This was North Yorkshire Supported Living.
Once a service achieves all good ratings they are not then inspected for a further 12 - 18 months.
Since our last inspection we have changed our registration from residential to supported living with the
only remaining residential homes being Thorne House and Rusholme. We have registered our Hull
services and our North Yorkshire seniices as separate locations which means that going fO￿ard they
will be inspected separately.
We have consistently achieved 'good' CQC ratings for all but one of our services as highlighted
above.
There was no change to any ratings during 23124 due to no inspections taking place.
Page 7

Autism Plus Limited
Trustees, Report (continued)
Flnancial KPIS
Revenue Growth
2023124
2022123
2021122
2020121
2019120
18.2Q/o
(0.1 fi/0)
(23.40/0)
Gross Profit Margin (GPM)IN•t Profit Margin (NPM)
2023124
2022123
2021122
2020121
2019120
Net incomellexpenditure)
before transfers
12.2) %
3.4%
(5.60/0)
(6.70/0)
{5.10k)
Net movement in funds
(2.2)0
(5.60/0)
(1.50/0)
(5.1%)
Current Ratlo
2023124
2022123
2021122
2020121
2019120
1.8 times
1.7 times
1.4 times
1.6 times
1.8 times
Going concern
The trustees believe it is appropriate to prepare these financial statements on a going concem basis.
The trustees have taken note of the guidance issued by the Financial Reporting Council on Going
Concern Assessments in determining that this is the appropriate basis of preparation of the financial
statements and have considered a number of factors. The trustees have prepared forecasts covering
the period to March 2027.
In reaching the going concern conclusion, the trustees have considered positive indications of
financial stability such as the level of cash and investment resources and the financial performance
forecast.
The Charity meets its day-to-day working capital requirements and, following the completion of the
sale of properties in the financial year ended 31 March 2019, has unrestricted cash and investment
reserves available. The current economic conditions continue to create uncertainty over both the level
of demand for the Charity's services and the availability of bank finance if required in the future.
However, the Charity's forecasts and projections, taking account of reasonably possible changes in
the nature and level of activities, show that the Charity is expected to operate within its current
facilities for the foreseeable future. Sensitivities have been applied to the forecast to consider potential
future scenarios, including reduction in revenue and increases in costs, and the Charity is forecast to
remain with its existing resources in each of the reasonable sensitivities considered.
After making enquiries and reviewing the cash flow forecasts to March 2027, the trustees have a
reasonable expectation that the Charity has adequate resources to continue in operational existence
for the foreseeable future, being a period of at least 12 months following the approval of these
financial statements. The Charity therefore continue to adopt the going concern basis in preparing the
financial statements.
Fundralsing income
In the year donations and legacies amounted to £23,761 (2023.. £13,689}. The Charity Shop trading
resulted in a deficit of £49,121 (2023.. £3,369).
The organisation raised £23,761 of funds during the year these funds were raised at nil cost to the
organisation. The charity has engaged positively with the Funding Regulators Scheme and fully
supports its aims and principles.
Page 8

Autism Plus Limited
Trustees, Report (continued)
Fundraising policy
It is our aim to provide the best possible donor experience and deliver the highest possible standards
of donor care at all times. We are registered with the Fundraising Regulator to demonstrate our
commitment to achieving the highest standards in fundraising and we strive at all times to comply with
the Fundraising Regulator's Code of Fundraising Practice. We are committed to undertake our
fundraising in a legal, open, honest and respectful manner by following the standards for fundraising
set out in the Fundraising Regulator's Fundraising Promise. We therefore use the Fundraising
Regulator logo on our fundraising materials to show that we are following these standards.
We are committed at all times to uphold the highest standards of practice in our fundraising. This
commitment means that we will:
Comply with all relevant law and regulations including the Charities Act 2011, the Charities
(Protection and Social Investment) Act 2016, the Data Protection Act 1998, and the Fundraising
Regulator's Code of Fundraising Practice and where relevant the Gambling Act 2005.
Treat the information that supporters provide to Autism Plus in line with our Privacy Policy and
never share or sell their personal information to third parties for the purpose of marketing or
fundraising.
Ensure clear govemance and management controls for the legal, safe and transparent raising off
funds from a diverse range of sources.
Operate policy and guidance for working Wlth supporters who are in vulnerable circumstances.
Have clear rules for when donations may be returned to donors.
Report regular to the trustees of Autism Plus Limited regarding fundraising activity, including an
annual summary of complaints and actions taken to address these.
We have received no complaints in relation to fundraising activities.
Payment pollcy
It is Autism Plus's policy to state the terms of payment with supplier when agreeing the terms of the
transaction, to ensure its suppliers are aware of these terms and comply with them.
At 31 March 2024 the group had an average of 11 days purchases (2023.. 13 days of purchases)
outstanding in trade creditors.
ststement of disclosure to audltors
The trustees of the charitable company who held office at the date of approval of this Annual Report
each confirm that..
as far as they are aware, there is no relevant audit infonnation (information needed by the
charitable company's auditors in connection with preparing their report) of which the charitable
company's auditors are unaware; and
they have taken all the steps that they ought to take as trustees in order to make themselves
aware of any audit information and to establish that the charitable company's auditors are aware of
that information.
Page 9

Autism Plus Limited
Trustees. Report (continued)
Reappointment of audltor
A resolution will be proposed at the Annual General Meeting that Hawsons be re-appointed as
auditors to the charity for the ensuing year.
The report of the trustees has been prepared in accordance with the special provisions of Part Vll of
the Companies Act 2006.
In approving the Trustees, Annual Report, we also approve the Strategic Report included therein, in
our capacity as company directors.
The annual report was approved by the trustees of the charitable company on 24 September 2024
and signed on its behalf by..
P J Briggs
Trustee
Page 10

Autism Plus Limited
Statement of Trustees, Responsibilities
The trustees (who are also the directors of Autism Plus Limited for the purposes of company law) are
responsible for preparing the trustees, report and the financial statements in accordance with
applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted
Accounting Practice), including FRS 102 "The Financial Reporting Standard applicable in the UK and
Republic of Ireland
Company law requires the trustees to prepare financial statements for each financial year. Under
company law the trustees must not approve the financial statements unless they are satisfied that
they give a true and fair view of the state of affairs of the charitable company and of the incoming
resources and application of resources, including its income and expenditure, of the charitsble
company for that period. In preparing these financial statements, the trustees are required to..
select suitable accounting policies and apply them consistently.,
observe the methods and principles in the Charities SORP.,
make judgements and estimates that are reasonable and prudent.,
state whether applicable accounting standards, comprising FRS 102 have been followed, subject
to any material departures disclosed and explained in the financial statements., and
prepare the financial statements on the going concern basis unless it is inappropriate to presume
that the charitable company will continue in business.
The trustees are responsible for keeping proper accounting records that can disclose with reasonable
accuracy at any time the financial position of the charitable company and enable them to ensure that
the financial statements comply with the Companies Act 2006. They are also responsible for
safeguarding the assets of the charitable company and hence for tsking reasonable steps for the
prevention and detection of fraud and other irregularities.
The trustees are responsible for the maintenance and integrity of the corporate and financial
information included on the charitable company's website. Legislation governing the preparation and
dissemination of financial statements may differ from legislation in other jurisdictions.
Page 11

Autism Plus Limited
Independent Auditor's Report to the Members of Autism Plus Limited
Opinion
We have audited the financial statements of Autism Plus Limited (the 'charitable company,) for the
year ended 31 March 2024, which comprise the Statement of Financial Activities, Balance Sheet,
Statement of Cash Flows, and Notes to the Financial Statements, 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 Stsndard applicable in the UK and Republic of Ireland (United Kingdom
Generally Accepted Accounting Practice).
In our opinion the financial statements:
give a true and fair view of the state of the charitable company's affairs as at 31 March 2024 and of
its incoming resources and application of resources, including its income and expenditure, for the
year then ended;
have been properly prepared in accordance with United Kingdom Generally Accepted Accounting
Practice. and
have been prepared in accordance with the requirements of the Companies Act 2006.
Basls for oplnlon
We conducted our audit in accordance with International Standards on Auditing (UK) IISAS (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 charitable company in accordance with the ethical requirements that are relevant to our audit of
the financial statements in the UK, including the FRC'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.
Conclusion$ r•lating to golng 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 charitable
company's ability to continue as a going concern for a period of at least twelve months from when the
financial statements were 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.
Other Inforniatlon
The other information comprises the information included in the trustees, 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.
Page 12

Autism Plus Limited
Independent Auditorfs Report to the Members of Autism Plus Limited
(continued)
Oplnlon on other matter prescribed by the Companies Act 2006
In our opinion, based on the work undertaken in the course of the audit..
the information given in the Trustees, Report for the financial year for which the financial
statements are prepared is consistent with the financial statements,. and
the Trustees, Report has been prepared in accordance with applicable legal requirements.
Matters on whlch we are requlred 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 where the Companies Act 2006 requires
us to report to you if, in our opinion..
adequate accounting records have not been kept, or returns adequate for our audit have not been
received from branches not visited by us,. or
the financial statements are not in agreement with the accounting records and returns,. or
certain disclosures of trustees remuneration specified by law are not made. or
we have not received all the information and explanations we require for our audit.
Responslblllties of trustees
As explained more fully in the Statement of Trustees, Responsibilities set out on page 11, 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 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 charitable company or to cease operations, or have no realistic alternative but to do so.
Audltor rosponslbllltles for the audlt of the flnanclal statements
We have been appointed auditor under the Companies Act 2006 and report in accordance with this
Act.
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.
The extent to which our procedures are capable of detecting irregularities, including fraud is detailed
below..
Page 13

Autlsm Plus Limited
Independent Auditor's Report to the Members of Autism Plus Limited
(continued)
The charitable company is subject to laws and regulations that directly and indirectly affect the
financial statements. Based on our understanding of the charitable company and the environment it
operates within, we determined that the laws and regulations which were most significant included
FRS 102, Companies Act 2006, Health and Safety regulations, the Charities Act 2011 and CQC
requirements. We considered the extent to which non-compliance with these laws and regulations
might have a material effect on the financial statements, including how fraud might occur. We
evaluated management's incentives and opportunities for fraudulent manipulation of the financial
statements (Including the risk of override of controls), and determined that the principal risks were
related to the posting of inappropriate journal entries to improve the company's result for the period,
and management bias in key accounting estimates.
Audit procedures performed by the engagement team included..
Discussions with management and those responsible for legal compliance procedures within the
charitable company to obtain an understanding of the legal and regulatory framework applicable to
the charitable company and how the charitable company complies with that framework, including
consideration of known or suspected instsnces of non-compliance with laws and regulations and
Reviewing minutes of Trustee meetings.,
Identifying and assessing the design effectiveness of controls that management has in place to
prevent and detect fraud and non-compliance with laws and regulations.,
Challenging assumptions and judgements made by management in their significant accounting
estimates.
Identifying and testing journal entries, in particular any journal entries posted with unusual account
combinations or posted by senior management.
There are inherent limitations in the audit procedures described above and the more removed
non-compliance with laws and regulations is from the events and transactions reflected in the financial
statements, the less likely we are to become aware of it. Also, the risk of not detecting a material
misstatement due to fraud is higher than the risk of not detecting one resulting from error, as fraud
may involve deliberate concealment 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 uklauditorslaudit-assurancelauditor-s-responsibilities-for-the-audit-of-the-fildescription-of
-the-auditor's-responsibilities-for. This description forms part of our auditor's report.
Use of our report
This report is made solely to the charitable company's trustees, 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 trustees 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 trustees as a body, for our
audit work, for this report, or for the opinions we have formed.
Simon Bladen (Senior Statutory Auditor)
For and on behalf of Hawsons Chartered Accountants, Statutory Auditor
Pegasus House
463a Glossop Road
Sheffield
South Yorkshire
S10 2QD
Date..
Page 14

Autism Plus Limited
Statement of Financial Activities for the Year Ended 31 March 2024
Unrostrlcted
funds
Restricted
funds
Total
2024
Total
2023
Note
Incomlng resources
Donations and legacies
Grants receivable
Investment income
Charity shops
Provision of care
4,692
19,069
107,813
23,761
107,813
13.689
169,675
57
203,413
12,035,166
161,894
13,024,686
161,894
13,060,014
35,328
Total incoming resources
Resources expended
Raising funds
Charitable activity
13,191,272
162,210
13,353,482
12,422,000
(211,015)
13,325,226
(211,015)
13,434,874
(206,782)
11,793,171
109,648
Total expenditure
13,536,241)
109,648
13,645,889
11,999,953
Net (outgoing
resources)lincoming
resources
(344,969)
43,534
52,562
43,534
(292,407)
422,047
Transfers be￿een funds
Net movement in funds
(301,435)
9,028
(292,407)
422,047
Reconclllatlon of funds
Total funds brought fop4vard
Total funds carried forward 15
2,996,042
300,837
3,296,879
2,874,832
2,694,607
309,865
3,004,472
3,296,879
The notes on pages 18 to 31 form an integral part of these financial statements.
Page 15

Autism Plus Limited
(Registration number: 02098193)
Balance Sheet as at 31 March 2024
2024
2023
Noto
Flxed assets
Tangible assets
Investments
2,163,800
565 657
2,257,384
565,657
10
2,729,457
2,823,041
Current assets
Stocks
Debtors
Cash at bank and in hand
31,118
1,224,479
390,038
25,967
1,320.601
895,616
12
1,645,635
2,242,184
Credltors: Amounts falllng due withln one year
13
935,521
1,283,219
Net Current assets
710,114
958,965
Total assets193s Gurrent Ilabllltlos
3,439,571
3,782,006
Credltors: Amounts falllng duo aft•r more than one year 13
Net assets
435,099
485,127
3,004,472
3,296,879
Charlty funds
Restricted funds
15
309,865
300,837
Unrestricted funds
General reserve
Revaluation reserve
16
16
1,646,648
1,047,959
1,948,083
1,047,959
Total charlty funds
3,004,472
3,296,879
The financial statements on pages 15 to 31 were approved by the trustees, and authorised for issue
on 24 September 2024 and signed on their behalf by..
C D Lindsay
Chairman
The notes on pages 18 to 31 form an integral part of these financial statements.
Page 16

Autism Plus Limited
statement of Cash Flows for the Year Ended 31 March 2024
2024
2023
Note
Cash flows from operatlng activities
Net cash (expenditure)lincome
(292,407)
422,047
Adjustments to cash flows from non4ash It•ms
Depreciation
Investment income
243,585
228,216
57
(48,822)
650,206
Worklng capltal adjustments
Ilncrease)Idecrease in stocks
Decrease in debtors
(Decrease)lincrease in creditors
(5,151>
96,122
349,865
2,770
21,639
205,982
12
13
Net cash flows from operating activities
307,716
880,597
Cash flows from Investlng actlvltles
Interest receivable and similar income
Purchase of tangible fixed assets
Net cash flows from investing activities
Cash flows from financlng actlvltles
Repayment of loans and borrowings
Repayment of finance lease obligations
Net cash flows from financing activities
Net (decrease)lincrease in cash and cash equivalents
Cash and cash equivalents at 1 April
Cash and cash equivalents at 31 March
57
34,111
150,001
150 001
34,054
13
18
{40,231>
(43,571)
7,630
47,861
51,201
(505,578)
895 616
795,342
100,274
390 038
895,616
The notes on pages 18 to 31 form an integral part of these financial statements.
Page 17

Autism Plus Limited
Notes to the Financial Statements for the Year Ended 31 March 2024
1 Accounting policies
The following accounting policies have been used consistently in dealing with items which are
considered material to the charitable company's affairs.
Statutory infomiation
Autism Plus Limited is a company (No. 02098193) and charity (No. 518591) domiciled in England and
Wales The address of its registered office is". Exchange Brewery, 2 Bridge Street, Sheffield, S3 8NS.
Basls of preparatlon
Autism Plus Limited meets the definition of a public benefit entity under FRS 102. Assets and liabilities
are initially recognised at historical cost or transaction value unless otherwise stated in the relevant
accounting policy notes.
Statement of compllance
The financial statements have been prepared in accordance with 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 (FRS
102}) (issued in October 2019) (Charities SORP (FRS 102)), the Financial Reporting Standard
applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006.
Consolldatlon
Autism Plus Limited is exempt from preparing group accounts as the financial impact of its subsidiary,
The Adsetts Partnership, is not considered to be material.
Golng concern
The trustees believe it is appropriate to prepare these financial statements on a going concern basis.
The trustees have taken note of the guidance issued by the Financial Reporting Council on Going
Concern Assessments In determining that this is the appropriate basis of preparation of the financial
statements and have considered a number of factors. The trustees have prepared forecasts covering
the period to March 2027.
The Charity meets its day-to-day working capital requirements and, following the completion of the
sales of properties in the financial year ended 31 March 2019 has unrestricted cash and investment
reserves available The current economic conditions continue to create uncertainty over both the level
of demand for the Charity's services and the availability of bank finance if required in the future.
However, the Charity's forecasts and projections, taking account of reasonably possible changes in
the nature and level of activities, show that the Charity is expected to operate within its current
facilities for the foreseeable future. Sensitivities have been applied to the forecast to consider potential
future scenarios, including reduction in revenue and increases in costs, and the Charity is forecast to
remain with its existing resources in each of the reasonable sensitivities considered.
After making enquiries and reviewing the cash flow forecasts to March 2027, the trustees have a
reasonable expectation that the Charity has adequate resources to continue in operational existence
for the foreseeable future, being a period of at least 12 months following the approval of these
financial statements. The Charity therefore continue to adopt the going concern basis in preparing the
financial statements.
Page 18

Autism Plus Limited
Notes to the Financial Statements for the Year Ended 31 March 2024
(continued)
1 Accountlng pollcies (continued)
Income
Donations and gifts
Donations, gifts and legacies are included in the statement of financial activities when it is probable
that the income will be received and all conditions will be met.
Grants receivable
Revenue grants are credited as income when they are receivable provided conditions have been
complied with.
Grants for the purchase of fixed assets are credited to restricted income when receivable.
Depreciation on the fi'xed assets purchased with such grants is charged against the restricted fund.
Income received for employment seNices is recognised on a monthly service level agreement basis
and also as outcomes are achieved.
Investment income
Investment income is recognised when receivable.
Income from charitable trading activities and other income
Income is the total amount receivable by the Charity for goods supplied and services provided.
Charity shop income
Where a gift has been received in kind, the income is included in the accounting period in which the
gift is sold. The basis of valuation of gifts in kind is that of the realised income.
Expendlture
Expenditure, which is charged on an accrual basis, is allocated befvrfeen..
Expenditure incurred in the delivery of its activities and services. It includes both direct costs and
costs incurred of an indirect nature necessary to support them (cost of providing care and
employment services).,
Expenditure relating to the running of the charity shops (costs of operating charity shopl;
Expenditure incurred directly in an effort to raise voluntary contributions (costs of generating
voluntary income)., and
Expenditure associated with meeting the conditional and statutory requirements of the Charity,
including audit fees and strategic management expenditure (governance).
Expenditure includes any VAT which cannot be fully recovered and is reported as part of the
expenditure to which it relates.
Fund accountlng
Restricted funds are to be used for specified purposes laid down by the donor. Expenditure for those
purposes is charged to this fund.
Unrestricted funds are donations and other incoming resources received or generated for expenditure
on the general objectives of the Charity at the discretion of the trustees.
Page 19

Autism Plus Limited
Notes to the Financial Statements for the Year Ended 31 March 2024
(continued)
1 Accountlng pollclos (contlnued)
Tangible fixed assets
Tangible fixed assets are stated at cost or valuation less accumulated depreciation and accumulated
impairment losses. Individual fixed assets costing more than £500 are capitalised.
Depreciation is calculated to write down the cost less estimated residual value of all 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..
Depreclation and amortisatlon
Depreciation is provided on tangible fixed assets so as to write off the cost or valuation, less any
estimated residual value, over their expected useful economic life as follows..
Asset class
Freehold property
Short leasehold property and other property improvements
Equipment and motor vehicles
Fixtures, fittings and furniture
Investment propertlas
Investment properties are revalued at the year end to market value based on professional or
management's valuation. The change in fair value is recognised through the ststement of financial
activities.
Depreclatlon method and rate
20/0 Straight line
10 % straight line
20 33.33 /0 Straight line
200/0 Straight line
Inveslments
Investments are held at market value. When investments are unlisted companies and the market
value cannot be readily obtsined, the trustees have chosen to leave the value of investments at cost
as they do not consider the market value to be significantly different.
Flnanclal Instruments
Financial liabilities and equity instruments are classified according to the substance of the contractual
arrangements entered into. An equity instrument is any contract that evidences a residual interest in
the assets of the entity after deducting all of its fi'nancial liabilities.
When the contractual obligations of financial instruments are equivalent to a similar debt instrument,
those financial instruments are classed as financial instruments. Financial liabilities are presented as
such in the balance sheet. Finance costs and gains or losses relating to a financial liabilities are
included in the Statement of Financial Activities. Finance costs are calculated so as to produce a
constant rate of return on the outstanding liability.
Penslons
The Charity operates a defined contribution pension scheme and the pension charge represents the
amounts payable by the Charity to the fund in respect of the year.
Redundancy and termination payments
All redundancy and termination payments, including ex-gratia payments and amounts in lieu of notice
are charged or accrued as incurred.
Page 20

Autism Plus Limited
Notes to the Financial Statements for the Year Ended 31 March 2024
(continued)
1 Accounting policies (continued)
Judgements in applying accounting policies and koy sourcos of ostlmatlon uncertalnty
Preparation of the financial statements requires management to make significant judgements and
estimates. The items in the financial statements where these judgements and estimates have been
made to include..
Valuation of investment propertl8S
In assessing the fair value of assets, the trustees have used their judgement in selecting suitable
valuation methods and inputs.
Useful economic lives of fixed assets
The trustees have applied their judgement in estimating the useful economic lives of assets. Any
changes in estimates are recognised through an adjustment to the assets depreciation charge in the
statement of fi'nancial activities.
Provisions
The trustees have applied judgement in estimating the amount of provision to be held against debtors
in respect of bad debts.
2 Incomo
All of the income for the charitable company was attributable to the United Kingdom.
3 Analysis of totsl •xpenditur•
Cost of
oporatlng
charlty
shops
Cost of
provldlng
care Governance
2024
2023
Costs dlroctly allocated to
activities
Staff costs
Auditor's remuneration
Other direct costs
Depreciation and
impairment
132,422
9,471,560
9,603,982
28,758
1,870,650
8,345,675
23,896
1,894,137
28,758
77,801
1,792,849
792
242,001
242,793
227,617
28,758 11,746,183 10,491,325
211,015 11,506,410
Support costs allocated
to activitles
Office and finance staff
other support costs
1,181,400
702,899
15,407
1,196,807
702,899
1,071,705
436,923
1,884,299
15,407
1,899,706
1,508.628
Total expenditure
211,015 13,390,709
44,165 13,645,889 11,999,953
Page 21

Autism Plus Limited
Notes to the Financial Statements for the Year Ended 31 March 2024
(continued)
4 Nèt incomingloutgolng resources
Net (outgoing)lincoming resources for the year include:
2024
2023
Depreciation of fixed assets - Owned by the charity
Depreciation of fixed assets - Held under finance lease
Auditor's remuneration - Audit services
Auditor's remuneration Other non-audit services
Operating leases
Irrecoverable VAT
Bad debt expense
239,633
3,952
21,000
5,000
148,244
546,090
5,196
223,556
4,660
20,000
3,900
157,258
284,074
27,701
5 Net Interest
Net (outgoing)lincoming resources for the year include..
2024
2023
On bank loans and overdraft
Finance loan interest
Other interest payable
2,052
53,259
2,052
37,438
39,490
6 Truste6s r•muneratlon and expan8•5
No trustees, nor any persons connected with them, have received any remuneration from the
charitable company during the year12023'. £Nil).
No trustees have re￿iVed any reimbursed expenses from the charity during the year (2023." 0).
7 Staff costs
The aggregate payroll costs were as follows..
2024
2023
Wages and salaries
Social security costs
Pension costs
8,417,530
711,869
212,674
7,655,513
596,248
155,089
8,406,850
1,147,042
9,342,073
1,591,138
10,933,211
Agency staff
9,553,892
The average number of employees during the year was 270 (2023.. 283).
Page 22

Autism Plus Limited
Notes to the Financial Statements for the Year Ended 31 March 2024
(continued)
7 Staff costs (contlnu•d)
Employees earning £60,000 or more per annum were as follows..
2024
No
2023
No
£60,001 - £70,000
£70,001- £80,000
£80,001- £90,000
£90,001 - £100,000
£100,001- £110,000
£110,001 - £120,000
£120,001- £130,000
The total employee benefits of the key management personnel of the charitable company were
£572,72312023 - £508,059). The key management personnel of the charity comprise the trustees and
the Senior Management Team, which at the year end comprises the staff members listed below.
Chief Executive Officer
Managing Director
Director of Finance & Resources
Head of Recruitment
Head of Care Operations
Head of Digital Transformation
Autism Plus made payments totalling £39,000 (2023.. £36,218) into defined contribution pension
schemes for 6 {2023.' 6) of these employees.
Pension costs are allocated be￿een activities and betrween restricted and unrestricted funds on the
basis of staff time.
8 Penslons
The charity operates a defined contribution pension plan for the benefit of its employees. The pension
cost charged in the year was £212,674 (2023.. £155,089). The pension creditor at the year-end was
£64,692 {2023. £29,000).
Page 23

Autism Plus Limited
Notes to the Financial Statements for the Year Ended 31 March 2024
(continued)
9 Tangible fixed assets
Short
leasehold
property Equlpment Fixtures.
Freehold
and other
and
fittings
land and
property
motor
and
buildings bmprovements
vehicles
furnlture
Head
office
freehold
property.
Total
Cost
At 1 April 2023
Addits'ons
Disposals
1,434,343
610,022
13,101
632,673 1,218,714
34,678
80,198
21,752
275,270 4,171,022
22,024
150,001
8,477
30,229
At 31 March 2024 1,434,343
623,123
667,351 1,277,160
288,817 4,290,794
Depreclatlon
At 1 April 2023
Charge for the
year
Eliminated on
disposals
38,519
216,035
473,558
948,061
237,465 1,913,638
19,259
12,231
55,792
137,824
18,479
243,585
21,752
8,477
30,229
At 31 March 2024
57,778
228,266
529,350 1,064,133
247,467 2,126,994
Net book value
At 31 March 2024 1,376,565
394,857
138,001
213,027
41,350 2,163,800
At 31 March 2023 1,395,824
393,987
159,115
270,653
37,805 2,257,384
All tangible fixed assets were used for charitable purposes.
At 31 March 2024 the net book value of assets held on finance lease was £30,87312023.' £34,825).
Depreciation of £5,952 (2023.. £4,660> has been charged against these in the year.
The head office freehold property was formally valued on 10 June 2021 by Banks Long & Co, who are
RICS registered valuer. The basis of valuation was market value on an existing use basis.
If the head office freehold property had not been included at va5uation it would have been included
under the historic cost convention as follows..
2024
2023
Cost
Accumulated depreciation
707,651
184,961
707,651
170,808
Net book value
522,690
536,843
The head office propety is split into two components. One is the space used for charitable purposes
and the other is the investment propety Spa￿ not used directly by the charity.
Page 24

Autism Plus Limited
Notes to the Financlal Statements for the Year Ended 31 March 2024
(continued)
10 Investmont property
2024
2023
Investment properties
565,657
565,657
The freehold investment propety was formally valued on 10 June 2021 by Banks Long & Co, who are
a RICS registered valuer. The basis of valuation was market value on an existing use basis.
11 Investmont In subsldlary
Total
Cost of shares In subsldiary undertaklngs
At 1 April 2023 and at 31 March 2024
Autism Plus is the sole legal member of The Adsetts Partnership (Company number.. 07065318), a
company limited by guarantee, incorporated in England. At 31 March 2024 the aggregate share
capital and reserves of The Adsetts Partnership was £nil and the profit for the year ended 31 March
2024 was £nil. The principal activity of The Adsetts Partnership is to provide contractual services for
Autism Plus.
Autism Plus is the sole legal member of Ampleforth Plus Limited (Company number.. 10701472),
company limited by guarantee, incorporated in England. At 31 March 2024, the aggregate share
capital and reserves of Ampleforth Plus Limited was £nil and the profit for the year ended 31 March
2024 was £nil. The company did not trade in the year.
12 Debtors
2024
2023
Trade debtors
Amount owed by group undertakings
Prepayments and accrued income
638,601
9,651
576,227
1,224,479
555,407
90,249
674,945
1,320,601
Page 25

Autism Plus Limited
Notes to the Financial Statements for the Year Ended 31 March 2024
(continued)
13 Creditors
2024
2023
Cr•dltors". amounts falling dua withln one year
Bank loan and overdraft
Trade creditors
Other taxation and social security
Accruals
Deferred income
Amounts due under hire purchase agreements
43,551
407,998
180,266
258,777
37,299
7,630
41,384
410,985
234,126
525,639
63,455
7,630
1,283,219
935,521
Creditors: amounts falllng due after one year
2024
2023
Bank loans
Amounts due under hire purchase agreements
421,111
13,988
435,099
463,509
21,618
485,127
2024
2023
Flnance leases are repayable by Instalments as follows:
Due within one year
Due within one to years
7,630
13,988
21,618
7,630
21,618
29,248
The loans are secured by means of a first legal charge over freehold property known as Exchange
Brewery, 2 Bridge Street, Sheffield and is an unlimited debenture incorporating a fixed charge.
14 Deferred income
2024
2023
Deferred income at 1 April 2023
Amounts deferred in the year
Amounts released to income
63,455
37,299
63,455
71,650
63,455
71,650
Deferred income at year end
37,299
63,455
Deferred income comprises amounts which have been invoiced in advance and relate to future
accounting periods.
Page 26

Autism Plus Limited
Notes to the Financial Statements for the Year Ended 31 March 2024
(continued)
15 Restricted funds
Balance
Balance at
31 March
2024
Incoming Resources
2023 resources
expended Transfers
Acorns
Alexandra Street
Ashcroft Cottage
BBO Project
Bellwood
Bradmere
Brambles
Church View
Darleys
Digital Transformation Fund
Easingwold
Easiworks
FPA Central
Future Plus Appeal Hull
Hillcrest
Hull CC Capital
Housley Mews
INGS Centre
Mayfield
Park House Farm
Park House Farm - Future
Plus
Queen Street
Retreats
Rusholme
SEIF
Thriving at work
Training Enterprise
Wakefield Project
Wildwinds
Willows
220
253
814
220
253
814
2,570
12,258
(2,570)
(12,258)
120
2,483
1,111
1,136
708
120
2,816
2,488
283
557
333
2,200
(183)
(213)
(213)
(6,446)
1640)
(6401
62
(10,142)
16,588
51
24,237
330
3,000
131
2,444
557
42,621
501
22,860
51
24,237
3,727
3,000
131
2,444
557
42,621
501
34,042
6,423
(670)
{2,356)
{213)
213
24,454
{7,634)
(5.638)
54,005
12
223
164
133,155
(75)
(7,989)
45,941
12
223
164
129,649
(3,5061
19,441
42,615
35,328
(19,441)
(36,449)
(35,328)
8,519
14,685
169
1,013
300,837
169
160
{213)
109,648
(640)
43,534
162,210
309,865
Page 27

Autism Plus Limited
Notes to the Financial Statements for the Year Ended 31 March 2024
{continued)
15 Restricted funds (continued)
Balance
at 1 April
2022
Balance at
31 March
2023
Incoming Resources
resources
expended
Transfers
Acorns
Alexandra Street
Ashcroft Cottage
BBO Project
Bellwood
8radmere
Brambles
Church View
Darleys
Day Services Sheffield
Easingwold
Easiworks
FPA Central
Future Plus Appeal Hull
Hillcrest
Hull CC Capital
Housley Mews
IPES
INGS Centre
Mayfield
Park House Farm
Park House Farm - Future
Plus
Queen Street
Retreats
Rusholme
SEIF
Thriving at work
Training Enterprise
Wildwinds
Willows
220
253
814
220
253
814
71,692
(71,6921
120
2,483
120
2,483
1,111
1,136
708
500
2,500
1,000
1,000
{5001
(1,050)
(356)
(153)
18,091)
(3391
{139)
(139)
631
8,091
51
23,261
200
3,000
131
2,444
51
24,237
330
3,000
131
2,444
557
5,300
130
{3,204)
(1,120>
1,000
5,775
(139)
(304)
{5,775)
42,621
501
22,855
42,621
501
22,860
13,698
(13,693)
53,809
12
223
164
159,532
196
54,005
12
223
164
133,155
(26,377)
(91,571)
(19,994)
91,571
19,994
8,519
169
8,519
169
1,013
300,837
139
330
330,104
215,838
4,099
241,006
Page 28

Autism Plus Limited
Notes to the Financial Statements for the Year Ended 31 March 2024
(continued)
15 Restrlct•d funds (contlnued)
BBO Project {Building Better Opportunities), operated in North & South Yorkshire to assist
unemployed adults with Autism find employment opportunities. Grant was used to fund staffing and
operational costs.
SEIF Fund Grant was received to purchase land, equipment, and development of a social enterprise
market garden in Sheffield.
Easiworks includes a restricted donation from Co-op Community of £5,000 for the development of the
service.
IPES Grant was for the support employment for adults with Autism during the year.
The Park House Fam - Capital Appeal is for the redevelopment and extension of the building on site.
Digital Transformation Fund A grant from East Riding of Yorkshire Council to support the Digitising
Social Care Records programme.
The remaining funds relate to various restricted donations and grants to be used for specific projects
or seniices.
16 Unrestrlcted funds
Balance at
1 Aprll
2023
Balance at
31 March
2024
Incomlng Resources
resources
oxpendad
Transfers
Unrestrletéd fund8
1,948,083 13,191,272 (13,536,241
43,534
1,646,648
Revaluatlon resèrve
Investment propety
Fixed assets
260,657
787,302
260,657
787,302
1,047,959
1,047,959
Totsl unrestricted funds
2,996,042 13,191,272 (13,536,241
43,534
2,694,607
Balanc• at
1 Aprll
2022
Balance at
31 March
2023
Incomlng Resources
resources
expended
Transfers
Unrestricted funds
1,496,769 12,206,162 (11,995,854
241,006
1,948,083
Revaluatlon reserve
Investment propety
Fixed assets
260,657
787,302
1,047,959
260,657
787,302
1,047,959
Total unrestricted funds
2,544,728 12,206,162 {11,995,854
241,006
2,996,042
Page 29

Autism Plus Limited
Notes to the Financial Statements for the Year Ended 31 March 2024
(continued)
17 Analysls of net assets between funds
Unrostricted
fund
Restrlcted
funds
Total
2024
Tangible fixed assets
Current assets
Current liabilities
Long term liabilities
2,532,453
1,532,774
(935,521)
435,099
197,004
112,861
2,729,457
1,645,635
(935,521)
435,099
Total net assets
2,694,607
309,865
3,004,472
Unrestricted
fund
Restrlcted
funds
Total
2023
Tangible fixed assets
Current assets
Current liabilities
Creditors over 1 year
Total net assets
2,635,672
2,128,716
(1,283,219)
485,127
187,369
113,468
2,823,041
2,242,184
(1,283,219)
485,127
2,996,042
300,837
3,296,879
18 Financlal commltments
Operatlng lease commltments
Total future minimum lease payments under non-cancellable operating leases are as follows..
Land &
Land &
buildlngs
buildlngs
2024
2023
Other
2024
other
2023
Within one year
Between one and five years
After five years
87,680
200,409
47,806
65,242
7,451
55,262
147,974
35,288
34,691
4,797
288,089
120,499
203,236
74,776
Page 30

Autism Plus Llmited
Notes to the Financial Statements for the Year Ended 31 March 2024
(continued)
19 Analysis of net debt
At 31 March
2024
2023
Cash flow
Transfers
Cash at bank and in hand
Bank overdraft
895,616
(505,578)
390,038
Cash and cash equivalents
895,616
505,578
390,038
Borrowings due within one year
Borrowings due after one year
Finance leases and hire
purchase contracts
(41,384)
{463,509)
40,231
{42,398)
42,398
(43,551)
(421,111)
29,248
534,141
7,630
21,618
486,280
47,861
Net debt
361,475
457,717
96,242
20 Ultlmat• controlllng party
The ultimate controlling party is the board of directors.
21 Transactlons with related partl•s
There were no transaction with Trustees other than those noted in note 6.
The Adsetts Partnership is a subsidiary of Autism Plus Limited. During the year The Adsetts
Partnership received income of £2,481,003 (2023.. £2,214,153> on behalf of Autism Plus Limited. Gift
aid of £nil (2023.. £nil) was made to Autism Plus during the year.
At the year end date, the Charity was owed £9,652 {2023'. £90,249) from The Adsetts Partnership.
Page 31