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2021-03-31-accounts

Charity Registration No. 702632 (England and Wales)

Charity Registration No. SC040905 (Scotland) Company Registration No. 02436777 (England and Wales)

AUTISM INITIATIVES (UK)

ANNUAL REPORT AND FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2021

AUTISM INITIATIVES (UK)

LEGAL AND ADMINISTRATIVE INFORMATION

Trustees Mrs R V Buttery
Mr J McCarthy
Mrs E V Slater
Mr B E Williams
Mrs C Owen
Ms M Lambden
Mrs E Heron (Appointed 22 June 2020)
Secretary Mr A Grainger
Chief Executive Mr A Grainger
Charity number (England and Wales)702632
Charity number (Scotland) SC040905
Company number 02436777
Principal address Sefton House
Bridle Road
Petersfield House
Bootle
L30 4XR
Registered office Sefton House
Bridle Road
Petersfield House
Bootle
L30 4XR
Auditor DSG
Castle Chambers
43 Castle Street
Liverpool
L2 9TL
Solicitors Brabners
Horton House
Exchange Flags
Liverpool
L2 3YL
Website www.autisminitiatives.org

AUTISM INITIATIVES (UK)

CONTENTS

Page
Chairman's statement 1 - 2
Trustees' report 3 - 17
Statement of trustees' responsibilities 18
Independent auditor's report 19 - 21
Statement of financial activities 22
Balance sheet 23
Statement of cash flows 24
Notes to the financial statements 25 - 42

AUTISM INITIATIVES (UK)

CHAIRMAN'S STATEMENT FOR THE YEAR ENDED 31 MARCH 2021

It is not easy to bring to mind an adjective which has not previously been used to describe the extraordinary year that we have experienced. It has been an exceptionally difficult time for people supported, the staff and management teams, and I have nothing but huge admiration for the resilience, planning and exceptional work that has kept everyone safe and allowed the Charity to remain open for business.

At the start of the pandemic, the operational team swiftly put in place a set of regularly reviewed objectives that focused our efforts on the areas that would make a difference, they were:

  1. Reducing the risk of infection

  2. Management of absence and planning support to continued absence

  3. Managing our financial position

  4. Staying well and staying engaged

  5. Business as usual

The operations team rapidly went about reviewing and evolving systems and processes to adapt to the challenging situation, ensuring the safety of all our people. Alongside this, risks were continually reviewed, and services adapted to enable staff to work safely and services to remain open.

As we began to plan for increased staff absence the Charity determined that we did not want any employee to be disadvantaged by the impact of Coronavirus, whether through contracting it, or having to self-isolate. As a result of this thinking, we developed a Coronavirus Sickness Scheme, different from our usual sick pay scheme at a cost of £400,000 to the Charity.

As we reflect on the previous year I can say that Covid-19 hasn’t stopped us and that the Charity has proved to be:

Resilient

Continuously thinking ahead and planning with a shared vision

Responsive, flexible, innovative and committed to the people we support and we learn quickly

Resilient provider, we have been able to continue support in Resource Centres

As ever Autism Initiatives has aimed to be a helpful provider, keen to support Local and Health Authorities to meet their obligations. Similarly, as part of strategic response to the challenges of the pandemic, we have evidenced good partnership working with stakeholders and families, being flexible and innovative has been at the heart of our response.

AUTISM INITIATIVES (UK)

CHAIRMAN'S STATEMENT

FOR THE YEAR ENDED 31 MARCH 2021

Throughout our response to the pandemic has been a focus on maintaining as much normality as possible for the beneficiaries, and that their quality of life is maintained. Staff teams have been so creative and enthusiastic in doing this and we have had thanks and praise for ensuring continuity of support for people. We have also received thanks from families where we have successfully supported sustained family contact, and where there have been difficulties for people supported and families we have worked together to find solutions to these.

The leadership team has set high standards which have driven the organisation, and they have remained calm and organised throughout, proving to be highly effective. The financial year and our open for business mantra have seen the organisation’s income grow by 10.46%, a great achievement even considering the pandemic, and evidence of our good reputation.

The detailed level of communication and information provided by the leadership team for staff and people supported has been phenomenal, a fantastic example of this has been the creation of guidance for staff to support autistic people to successfully and comfortably receive their vaccinations with amazing outcomes. This guidance has been well received by our partner Aspect in Australia.

Finally, I would like to thank the leadership team, staff and beneficiaries for everything they have achieved this year and would add that the low infection and absence rates are a mark of the courage and passion of our staff for the beneficiaries of this charity and their ability to adapt and learn new ways of working.

Brian Williams Chairman Dated: 25 August 2021

AUTISM INITIATIVES (UK)

TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT AND STRATEGIC REPORT) FOR THE YEAR ENDED 31 MARCH 2021

The trustees present their report and financial statements for the year ended 31 March 2021.

The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the financial statements and comply with the charity's Memorandum and Articles of Association , the Companies Act 2006, the Charities and Trustee Investment (Scotland) Act 2005, the Charities Accounts (Scotland) Regulations 2006 (as amended) and "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) (effective 1 January 2019)".

Objectives and activities

The objects of the Charity are t o promote the relief, personal development and education of children and persons variously diagnosed with an autistic spectrum condition and/or non-communicating and persons with autistic tendencies.

We interpret the objects today as providing assessment, education, employment, support and meaningful activity to autistic people, their families and commissioners of services.

There has been no change in the above during the year.

The charity works to a specific philosophy and within an understanding of the autistic person informed by our 5 Point Star Approach.

The vision of the organisation is:

Autistic people can learn and contribute, and our specialist services support this process every single day.

Together we create unique services enabling people to have ownership of their own life and future.

The strategies employed to achieve the Charity's objectives are:

Autism Initiatives (UK) undertakes regular and comprehensive reviews of its services that involve its users and stakeholders. Trustees and staff at all levels participate in self-assessment reviews on an annual basis seeking to identify areas for continuous improvement and growth.

AUTISM INITIATIVES (UK)

TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT AND STRATEGIC REPORT) (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2021

The trustees have paid due regard to guidance issued by the Charity Commission in deciding what activities the charity should undertake.

Autism Initiatives (UK) achieves public benefit through the education, treatment, and support of autistic people and their families. The trustees are confident that the charitable aims of Autism Initiatives (UK) and its charitable subsidiaries satisfy the principles of public benefit as defined in the Charities Act 2006.

The organisation's charitable activities focus solely on meeting the needs of autistic people and these activities are undertaken to further the charitable purposes for the public benefit.

The Charity considers equal access to its services is an important Issue. Autism Initiatives (UK) has an Equal Opportunity Policy and a Diversity Statement ensuring it has a culture, (which is reinforced through its learning and development programme), that guarantees equality of access to its services by gender, religious conviction, disability, ethnicity and sexual orientation. The trustees believe equal access to its services is vital to the Charity's success, and that successful outcomes must be shared by all communities that use its services. Autism Initiatives (UK) aims to ensure that the Charity is fully accessible to everyone who receives a service from the organisation and to everyone who works for it.

Education and support services are accessed through referrals across the country and fees are paid by the relevant local authority, either directly or indirectly through personal budgets, which people receive after being assessed by their local authority.

The Charity provides specialist and personalised services to autistic people, which include:

Referrals to its services come from a variety of sources, autistic people and their families sometimes self-refer, or are supported through referrals from social or health care professionals. Referrals will also originate directly from health, social work or education services. Further services are commissioned through local authority procurement processes.

AUTISM INITIATIVES (UK)

TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT AND STRATEGIC REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2021

Employment policies

The employees of Autism Initiatives (UK) are its most important resource since their performance determines the quality of services provided. Once again, as indicated by the numerous regulatory inspections that have been completed, the employees of Autism Initiatives have made a significant contribution to the continued success of Autism Initiatives (UK).

During the year significant training was undertaken to ensure employees reach and maintain the skills required enabling them to perform effectively, and for the organisation to deliver its specialism. This includes employees also undertaking a vocational qualification, supported by the organisation.

The organisation has a partnership with a Trade Union and employees are consulted on issues of concern to them by means of a regular Consultative Committee and team meetings.

In accordance with Autism Initiatives (UK) equal opportunities policy, the organisation has long established fair employment practices in the recruitment, selection, retention and training of staff with disabilities.

Strategic report

The description under the headings "Achievements and performance" and "Financial review" meet the company law requirements for the trustees to present a strategic report.

Achievements and performance

England

The senior management team and the staff in all the services have worked tirelessly during the last year to keep people safe through the reduction of the risk of infection. The planning undertaken and the review of procedures to ensure service continuity and that the services were able to adapt to staff shortages has been an incredible achievement. The senior management team have also focussed on keeping staff teams engaged and supported during the last year, regular communications and messaging around priorities have helped people stay on track and were well received by staff teams.

During the last 6 months of the financial year, we have been working differently, focussing primarily on infection control and on engagement of our staff teams, while carefully monitoring our financial position. Our local Director team has held weekly meetings to ensure a clear and robust response to the most recent Government requirements and local authority updates and requirements. We ensured that we understood what was being asked and could apply this to the people we support and our services. At all times, our focus was on maintaining the best quality of life possible for the people we support.

The demands of Covid-19 have brought extra work for managers and teams in terms of infection control procedures, Covid-19 returns for the funding authorities and in support to staff and staff engagement, as well as thinking creatively to maintain quality of life for people supported. The managers and teams stepped up to this challenge of increased workload, and preformed incredibly well.

The senior team have not been visiting services during the pandemic, but have kept in touch using remote video calls and regular phone calls. The Head Office Departments have also changed how they have been working, providing more active support to the Area Managers and the teams and reducing demands of them. We have continued to have regular remote Area Manager and SMT meetings to maintain engagement, continued peer communication and mutual support, which have been appreciated. Within these meetings the Area Managers have reported many positives of this imposed different way of working with many commenting that they have enjoyed contact with the services on a daily basis, leading to better relationships with the teams and have enjoyed being able to focus more exclusively on people supported and the teams.

As a thank you to those team members and managers who put themselves and their families at risk in those very uncertain times at the beginning of the pandemic an award was paid to all frontline workers.

AUTISM INITIATIVES (UK)

TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT AND STRATEGIC REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2021

We have also had thanks and praise from commissioners, social workers and funding authorities for our response to the Covid- 19 pandemic and ensuring continuity of support for people. In Sefton, Lancashire, Blackpool and Liverpool, it has been commented that we have achieved what other providers have not. For example maintaining a (different) service in our Resource Centres through careful understanding and management of infection control and continuing to consider how we may support new referrals, especially for people and families in crisis. We have also received thanks from families where we have successfully supported sustained family contact and where there have been difficulties for people supported and families we have worked together to find solutions to these.

During the last months, we have supported teams to enable people we support to understand that there are changes to their routines and specifically to understand what is the same and what is different. Where people have had the ability to understand about infection control and coronavirus, we have planned carefully how this information is best given in a way that makes sense to individual people. Teams have reported that some people appeared more settled during the initial stages of lockdown, possibly with fewer perceived demands, and many have enjoyed doing new and different things (for example garden games, more cooking, creative activities).

We then entered a stage of ‘same but different’ which can be difficult for people with autistic thinking, where return to ‘normal’ activities outside the home was possible, but now with different social distancing and infection control rules. Teams made sure that people we support had a good understanding of what was required of them and in general, we have not seen the increase in anxiety levels that we may have anticipated.

During the last months, our autism practice nurse has contacted any service where a person supported is unwell to support the teams to know when or if to seek further medical advice and to know how to support return to good health. On a number of occasions our teams have been praised by medical professionals for our close monitoring and support to people who were unwell, particularly before the Covid-19 test was available.

Open for Business

We are pleased that we have maintained our reputation as a people focused helpful provider. Through careful planning we have been able to support most people to return to the Resource Centres where other providers have not, and we have also been able to accept some new referrals. Where a family and a person we support in the resource centre has had to self-isolate, we have supported with shopping where there was no one else to help, and we have ensured family contact has been well maintained where this is important to the people involved.

Our referrals for supported living services have increased quarter on quarter, and despite the pandemic, we have still opened a further eight supported living services, often working closely with health professionals to support the safe discharge of autistic people within mental health services into a community setting.

AUTISM INITIATIVES (UK)

TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT AND STRATEGIC REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2021

Education

Adapting to Covid-19

Peterhouse School has remained open throughout the Covid-19 pandemic, including the Easter holidays 2020, offering both face to face, remote education and blended learning depending on the needs and preferences of individual students and families. The school has offered a creative package of support to keep students engaged in learning including:

The school responded to all Government and PHE guidance re Covid-19 safety including:

Students achieved the following awards: 2x Maths GCSE, 8x Duke of Edinburgh Bronze Award, 4x Duke of Edinburgh Silver Award, 12x ASDAN Towards Independence, 2x ASDAN Personal Progress Diploma, 2x ASDAN PSD, 1x ASDAN Employability, 8x English Functional Skills, 8x Maths Functional Skills, 3x ICT BTec Level 1, 1x BTec Art & Design Level 1, 8x Arts Award Bronze, 8x Arts Award Explore.

Of the 5 Yr14 planned transitions:

AUTISM INITIATIVES (UK)

TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT AND STRATEGIC REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2021

New innovative initiatives or projects:

Scotland

Although many other Organisations had to stop delivering services, we were able to continue due to the flexibility of our model and the way we responded and adapted to the restrictions.

We have supported over 200 autistic people in our Outreach services – equating to over 1,440 hours of support each week. We provide almost 10,000 hours of support, each week, to those who live within our Housing Support and Care at Home services. Our One Stop Shops (OSS) now have almost 4,000 people registered with them for services.

Some examples of the work undertaken during this period:

‘Jane’ was referred due to her poor mental health and she had tried to commit suicide a number of times previously. She was working in a supermarket, but had a meltdown during a shift and never went back - after this she was not able to leave the house due to her anxiety. We started to meet with her and we slowly started going out with her dog for walks. During this time we contacted Social Work and subsequently she was given a support package. She also applied for PIP with one of our other staff and was awarded it. This would not have been successful without the input from our team.

Jane became pregnant about 6-7 months ago with her partner. Although she was very happy about this, she was also terrified at the same time. We attended a number of multi-disciplinary meeting with a number of professionals in Jane’s care team to make sure the pregnancy could go as smoothly as possible. Last month she and her partner decided to move back to England to be closer to her parent’s home. She said if it was not for the support of AI she would not have been able to cope, she is now much more “ stable and confident ”.

One Saturday morning, John woke to find his mother had died in her sleep. Having no immediate family, the first person he decided to call was the Team Leader of his Outreach service.

The Team Leader arranged to provide him with 24-hour support, bringing in resources from both our Housing and Outreach teams.

We reported our response to the Local Authority and also proposed a plan to support John, moving forward. The Council were astounded by our responsiveness and commitment and we were able to secure continued funding over this time.

We supported John to plan and organise a funeral giving him options in an autism specific way. We then supported him to manage day-to-day life without his mum and plan for the future – including budgeting, paying bills, maintain his property etc. Due to our responsiveness and our on-going support, John is able to remain in the house he has called home for the last 40 years.

As other areas of the organisation, our services in Scotland have had to adapt to the pressures of Covid 19 in delivering services.

AUTISM INITIATIVES (UK)

TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT AND STRATEGIC REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2021

We recognise that some aspects of the Covid restrictions benefited autistic people – i.e. the decrease in social demands and expectations, however we also recognise the profound negative effect it had on some people – the constant changes in what one could and could not do, the worry of becoming ill, the fear of what would happen if they didn’t comply with the new rules, the uncertainly of the future. It was, and still is, fundamental to our service delivery that we are responsive to the needs of the people we support.

Many of our groups were delivered on-line, and staff helped people to upload virtual platforms and use Skype and Teams to ensure they could still receive support and advice. This decreased the risk of loneliness, social isolation and mental illness. We reduced the numbers of people who could attend our basis, and ensured these were Covid safe environments. We careful assessed need and continued to meet people for 1:1 meetings and support, ensuring that their essential service was not interrupted by the Pandemic.

National Post Diagnostic Support

The Scottish Government acknowledge that the level of post diagnostic support available in Scotland is often determined by one’s post code. In order to start to address this imbalance they have funded ourselves, and other National Charities, and APOs to provide post diagnostic support. This is a pilot project which we think has been a great achievement and we hope that positive evaluations will result in on-going funding – we have had over 100 enquiries into our project and almost 40 people have completed it. Our offer to autistic adults across Scotland, who have received a diagnosis out with childhood, is a programme including eight on-line group sessions covering a variety of topics.

Prior to entry onto the group, participants are met with to go over expectations and to link with the best groups for them – e.g. women only, minority genders, older adults etc. In this way, we are giving everyone the best opportunity for success. At the end of the programme, our Co-ordinator will contact the person to look at what other support we can offer – or what is available in their area.

Learning and Development in AIUK

In order to reduce risk of infection, essential face to face training has been delivered remotely since the end of March. For this to be successful, we revised the content of the PBS day 1 training and the core week training, so that sessions were shorter and more accessible to remote learners. To support the changes to the core week, the Practice Team provided support to managers by meeting remotely with new starters to complete the practice sections of the induction. We developed a new infection control training for all managers, which included a refresher of previous learning, but also focussed on how managers can ensure ‘buy in’ from their teams and compliance with infection control procedures in their services.

We have had some technical problems with the delivery of some of the remote training, but IT have been supportive in resolving these. We have used recent infection control monies received to ensure that all services have more than one laptop to support remote training as well as family contact and eLearning. We intend to permanently continue some remote training.

Mandatory training inlcudes induction, safeguarding, medication and Positive Behaviour Support to support delivery of safe services. All staff receive some mentoring in safeguarding on Day 1 of employment as part of the ‘day 1 induction checklist’.

We have continued to drive compliance with mandatory training requirements and compliance remains good as in previous quarters. We expect that compliance can rarely be 100% because of the requirement for refresher training and new staff starting. Wherever complaince is below 80% we ensured we understand the reason for this and took action to increase it.

Peterhouse School has also over the year managed to hold a full programme of internal training as well as attend external trai n ing and conferences. One particular course, which has been developed in house, building on the research of Depu t y CEO Dr Kate Silver is, ‘enabling autistic pupils to contribute their own thoughts and knowledge to significant conversations’, this has made a massive difference to many of the pupils at school.

Running the majority of training remotely has brought many benefits to the organisation, and with restrictions easing, we intend to continue to harness the benefits, whilst bringing some learning back into the classroom.

AUTISM INITIATIVES (UK)

TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT AND STRATEGIC REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2021

Section 172 Statement

In accordance with section 172 of the Companies Act 2006 each of the trustees acts in the way that he or she considers, in good faith, would most likely promote the success of the charitable company for the benefit of its members as a whole. The trustees have regard, amongst other matters, to the:

Autism Initiatives (UK) depends on the trust and confidence of its stakeholders to operate sustainably in the long term. The charitable company seeks to put its service users best interests first, invests in its employees, supports the communities in which it operates and strives to work positively alongside people with autism, their families and carers providing specialist services tailored to each individual whilst maintaining the financial stability of the charitable company. Section 172 considerations are embedded in decision making at Board level and throughout the company and Group as a whole. Issues, factors and stakeholders which the trustees have considered when discharging their duty under section 172(1) are detailed in throughout this Trustees Report along with the charitable company’s vision, purpose, and values together with the risks facing the organisation and the mitigating action taken.

When making decisions the Trustees review both the immediate and longer term implications of the decision and look to balance financial and compliance considerations with the need to deliver our mission to the benefit of autistic people and families.

In particular, the Trustees consider:

Impact on employees

Autism Initiatives views its employees as its most important resource, it is their performance that determines the quality of services provided and the ability of the Charity to meet its core objectives successfully.

Staff training and welfare are at the forefront of our operations with training being maintained throughout a staff member’s employment with the organisation and support structures are made available for continuous access.

The organisation has a partnership with a Trade Union and employees are consulted on issues of concern to them by means of a regular Consultative Committee and team meetings.

In accordance with the Group’s equal opportunities policy, the organisation has long established fair employment practices in the recruitment, selection, retention and training of staff with disabilities. Trustees and staff at all levels participate in self-assessment reviews on an annual basis seeking to identify areas for continuous improvement and growth.

Stakeholders

The Group works to a specific philosophy and within an understanding of the autistic person informed by our 5 Point Star Approach. This involves understanding, motivating and communicating with the people we work with alongside establishing the nature of their sensory perception and managing expectations. Maximising the benefit of our services to our Service Users and ensuring they live the most independent lives possible is our main priority.

Throughout our response to the pandemic there has been a focus on maintaining as much normality as possible for the beneficiaries, and ensuring that their quality of life is maintained, where there have been difficulties for people supported and families we have worked together to find solutions to these.

Autism Initiatives undertakes regular and comprehensive reviews of its services that involve its users and

stakeholders. Results of these reviews are reported to the Trustees.

AUTISM INITIATIVES (UK)

TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT AND STRATEGIC REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2021

The wider community

When planning our activities Autism Initiatives aims to be a helpful provider, keen to support Local and Health Authorities. Similarly, we have evidenced good partnership working with stakeholders and families, being flexible and innovative is at the heart of our strategic aims.

Many of Autism Initiatives services, such as our School, OSSME services, Resource centres and One Stop Shops are an important part of their local communities and seek to maintain a visible presence in local community life.

Financial review

Total income in the year ended 31 March 2021 was £49.9m (2020: £45.2m), an increase of 10.4% (2020: 8.7%) on the previous year. The increase was mainly the result of new services commencing during this year and a full year of income from services commencing partway through the previous financial year.

Fee income from statutory bodies for clients cared for by the Charity continues to account for the majority of overall income.

The Funding environment changed in many ways over the last year because of the Covid 19 pandemic. Initially some funders suspended their funding programmes while others decided not to take unsolicited applications or to change their focus to grassroots organisations.The fundraising Team successfully focused efforts on Government led Covid Funding in Scotland and a number of Local Authority led Covid Funding in England. When Charitable Trusts launched Covid specific funds, the fundraising team successfully applied for projects for services that were hit hardest by the challenges the pandemic posed.

Total resources expended in the year ended 31 March 2021 were £47.3m (2020: £46.6m). The prior years expenditure included a donation paid up to the parent charity, Autism Initiatives Group, of £2.0m. Excluding this donation , there was an increase in expenditure of £2.7m (2020: £4.5m (11.3%)) which is due to a combination of setup and running costs for services commencing during this and in the previous financial year and increases in wage and staff costs as a result of continuing legislative changes in minimum and living wage requirements.

At the year end net assets stood at £10.5m (2020: £7.9m).

The Charity continues to face pressures on fee income as statutory bodies seek to achieve budgetary savings while economic difficulties remain. In addition recent legislation in the areas of minimum wage levels and working time issues has resulted in increasing costs in the organisations key areas of wages and salaries. The Charity is continuing to monitor all costs with a view to achieving savings wherever possible and is also embarking on a programme of fee negotiation in the light of new pay rates.

AUTISM INITIATIVES (UK)

TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT AND STRATEGIC REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2021

Reserves policy

The trustees consider the Charity’s free reserves policy on a regular basis. Now more than ever the trustees are aware that the Charity needs to maintain sufficient reserves to allow it to ,not only ,meet future known commitments and liabilities but also to absorb unforeseen setbacks and to react to change or take advantage of opportunities.

The trustees also consider it important to be able to continue to advance the work of the Charity by continuous programmes of research and development into its operations. Given this, the trustees consider that a target amount of between three and six months of core expenditure should ideally be maintained as free reserves to ensure the above and to give the reassurance to beneficiaries and funders. Based on the financial statements to 31 March 2021 this would equate to committing to build a level of free reserves in the long term of circa £16m.

The charity is a subsidiary of Autism Initiatives Group (‘AIG’). A charity in its own right, AIG’s principal objective is to continue to advance and improve the work that is delivered by its members through programmes of continuous research, development and investment into all areas of operations. In order to advance this, AIG seeks donations from its subsidiary charities. Donations received are held in designated reserves in AIG for the benefit of subsidiary charities of the Group.

Therefore when assessing the level of free reserves available for the Charity the trustees consider the combined level of undesignated unrestricted reserves held in Autism Initiatives (UK) together with any designated funds in AIG, which have arisen as a result of donations that have been made.

The trustees define the level of free reserves at any time to be the total of all undesignated unrestricted reserves less the book value of fixed assets, net of any long term loans. As at 31 March 2021 free reserves were £5.9m (2020 : £4.8m) in the c harity in addition to reserves held as designated in AIG for the benefit of subsidiary charities. The trustees are aware that the level of free reserves in the c harity falls short of the aspirational target that they have set, even when considering any free reserves that may be available to them in AIG, but they are fully committed to working towards this goal in the long term.

Principal sources of funding

The principal funding sources for the Charity is fee income from local authorities and education authorities for students and adults cared for and educated by the Charity.

Investment policy

The Charity has the power to invest funds not immediately required for its general purposes in such investments as it deems fit for purpose.

The Charity’s investment objectives are to:

The Charity’s policy continues to be to maintain cash deposits rather than to invest in stocks and shares, property (other than for the Charity’s general purposes) or any other investment. This policy is kept under review.

AUTISM INITIATIVES (UK)

TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT AND STRATEGIC REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2021

Principal risks and uncertainties

The trustees have assessed the major risks to which the charity is exposed, and are satisfied that systems are in place to mitigate exposure to the major risks.

The trustees are committed to adopting best practice in the identification, evaluation and cost-effective control of risks, to ensure that the group’s exposure is minimised or eliminated where possible.

In order to identify, and manage risk a dedicated committee is in place, to which trustees, senior management and senior staff all contribute, an independent expert also forms part of the committee.

Principal areas of risk identified as a result of the processes in place include;

Financial Risk

The highest risk identified is the impact of the current economic climate on revenue streams from statutory bodies (95% of the group’s income is derived from these sources) and the effect of external influences and legislation on its ability to manage costs. To manage this risk a stringent budgeting procedure has been established to identify and maximise all income streams and to tightly manage cost control. In addition, an ongoing program of reviewing and updating the entire organisation’s operating procedures and policies has commenced. The group has also invested in expanding its fundraising department in order to identify and maximise income streams from alternative funding sources.

Operational Risk

Ensuring the provision of its services to the many people affected by ASC who are served by the group remains of the highest order. Quality assurance is given the highest priority within the group, services are subject to external inspection from regulatory bodies, and contract compliance reviews. Internally the Quality Assurance Manager, co-ordinates peer reviews and internal inspection and reviews, the organisation is also part of the Autism Partnership Validation, a peer review process developed through the Autism Alliance.

Health and Safety

A detailed plan of assessments, training and reviews has been developed and implemented to ensure the physical risk of injury or liability to any service user, staff member or member of the public when accessing the Charity’s facilities or services is minimised.

In addition to the above a detailed risk register is kept and reviewed by the trustees and they are satisfied that the systems in place manage exposure to the major risks identified.

Business continuity plans exist for every major service area and these are reviewed regularly.

AUTISM INITIATIVES (UK)

TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT AND STRATEGIC REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2021

Plans for future periods

In England:

In Education:

AUTISM INITIATIVES (UK)

TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT AND STRATEGIC REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2021

In Scotland:

OSSME – Outreach and Support Service to Mainstream Education

Isle of Man

Structure, governance and management

Autism Initiatives (UK) is a company limited by guarantee and is governed by its Memorandum and Articles of Association incorporated 26 th October 1989, as amended by special resolution dated 30 th January 1992, 8 th December 1997, 3 rd July 2000, 22 nd May 2004, 26 th November 2007 and certificate of incorporation of change of name dated 22 nd June 2004. It is registered with the Charity Commission and the Office of the Scottish Charity Regulator.

Trustees

The trustees, who are also the directors for the purpose of company law, and who served during the year were:

Mrs R V Buttery Mr J McCarthy Mrs E V Slater Mr B E Williams Mrs C Owen Ms M Lambden Mrs E Heron (Appointed 22 June 2020)

AUTISM INITIATIVES (UK)

TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT AND STRATEGIC REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2021

The Charity aims to maintain a diverse mix of skills and experience within the Board of Trustees that supports the governance and management of the charity. New trustees undertake an induction and training programme.

None of the trustees has any beneficial interest in the company. All of the trustees are members of the company and guarantee to contribute £1 in the event of a winding up.

Risk Management

The trustees have a risk management strategy that comprises of:

This work is ongoing and the particular formulation of the risks identified through the procedure allow for the contingency plans to be drawn up through the identified risk procedure, the main focuses being corporate risk. There is also a robust risk management procedure that looks at the direct risks faced by the individuals that are supported directly by the Charity.

Business Planning

The three year Business Plan, which is revisited on a regular basis, is based on detailed review of the organisation, its aims and its objectives and provides the framework, based on the core values, through which the organisation is managed. The plan provides a clear statement of the current position and how the Autism Initiatives group will overcome any challenges it may face and, critically, continue to meet the needs of the individuals the group support, their families and other partners.

The current plan is based on an understanding both of the needs of individuals with autism, their carers, other partners and Autism Initiatives (UK)’s resources and lays out the key issues and objectives for the period 2018 to 2021.

The plan sets a challenging agenda for the medium term future of the organisation. These objectives will be achieved because Autism Initiatives (UK):

A set of strategic aims and priorities for the organisation has been developed which focuses on the deliverance of robust and growing services in the Autism Initiatives way. This plan, which is regularly reviewed recognises the changing landscape of social care and the increasing complexity of referrals received by the organisation.

AUTISM INITIATIVES (UK)

TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT AND STRATEGIC REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2021

The Chief Executive has an executive management team which comprises the National Directors for England, Ireland and Scotland, together with the Directors of Finance, and Human Resources. He has principal responsibility for liaising with external agencies, e.g. through partnerships. The Chief Executive is also the Company Secretary and liaises directly with the Board of Trustees.

All executive directors, who are not directors for the purposes of company law, have specific responsibilities in their own area and form the executive group advising on the corporate and strategic direction of the organisation, reporting directly to the Chief Executive.

The Board of Trustees is responsible for reviewing the pay of the senior executive staff. The Board periodically benchmark against pay levels in other comparable organisations of a similar size, with the support of external advice as required.

The charitable company has low energy usage and has not therefore included an energy and carbon report.

Auditor

In accordance with the company's articles, a resolution proposing that DSG be reappointed as auditor of the company will be put at a General Meeting.

Disclosure of information to auditor

Each of the trustees has confirmed that there is no information of which they are aware which is relevant to the audit, but of which the auditor is unaware. They have further confirmed that they have taken appropriate steps to identify such relevant information and to establish that the auditor is aware of such information.

The trustees' r eport, including the strategic report, was approved by the Board of Trustees.

Mr B E Williams

Trustee Dated: 25 August 2021

AUTISM INITIATIVES (UK)

STATEMENT OF TRUSTEES' RESPONSIBILITIES

FOR THE YEAR ENDED 31 MARCH 2021

The trustees, who are also the directors of Autism Initiatives (UK) for the purpose 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).

Company Law requires the trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources, including the income and expenditure, of the charitable company for that year.

In preparing these financial statements, the trustees are required to:

The trustees are responsible for keeping adequate accounting records that disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Companies Act 2006, the Charities and Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006 (as amended). They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

AUTISM INITIATIVES (UK)

INDEPENDENT AUDITOR'S REPORT TO THE TRUSTEES OF AUTISM INITIATIVES (UK)

Opinion

We have audited the financial statements of Autism Initiatives (UK) (the ‘charity’) for the year ended 31 March 2021 which comprise the statement of financial activities, the balance sheet, the statement of cash flows and the notes to the financial statements, including significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland (United Kingdom Generally Accepted Accounting Practice) .

In our opinion, the financial statements:

Basis for opinion

We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (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 charity 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.

Conclusions relating to going 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 charity’s ability to continue as a going concern for a period of at least twelve months from when the financial statements are 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 information

The other information comprises the information included in the 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.

AUTISM INITIATIVES (UK)

INDEPENDENT AUDITOR'S REPORT (CONTINUED) TO THE TRUSTEES OF AUTISM INITIATIVES (UK)

Opinions on other matters prescribed by the Companies Act 2006

In our opinion, based on the work undertaken in the course of our audit:

Matters on which we are required to report by exception

In the light of the knowledge and understanding of the charity and its environment obtained in the course of the audit, we have not identified material misstatements in the strategic report or the d irectors ' r eport included within the trustees' r eport.

We have nothing to report in respect of the following matters in relation to which the Companies Act 2006 and the Charities Accounts (Scotland) Regulations 2006 (as amended) require us to report to you if, in our opinion:

Responsibilities of trustees

As explained more fully in the s tatement of trustees' r esponsibilities, the trustees, who are also the directors of the charity for the purpose 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 charity’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.

Auditor's responsibilities for the audit of the financial statements

We have been appointed as auditor under section 44(1)(c) of the Charities and Trustee Investment (Scotland) Act 2005 and under the Companies Act 2006 and report in accordance with the Acts and relevant regulations made or having effect thereunder.

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.

Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures in line with our responsibilities, outlined above, to detect material misstatements in respect of irregularities, including fraud. The extent to which our procedures are capable of detecting irregularities, including fraud, is detailed below .

Capability of the audit in detecting irregularities, including fraud

Based on our discussions with the charity’s management and the Trustees, we identified that the following laws and regulations are significant to the entity:

Those laws and regulations considered to have a direct effect on the financial statements include UK financial reporting standards and Charity Law.

AUTISM INITIATIVES (UK)

INDEPENDENT AUDITOR'S REPORT (CONTINUED) TO THE TRUSTEES OF AUTISM INITIATIVES (UK)

Those laws and regulations for which non-compliance may be fundamental to the operating aspects of the charity and therefore may have a material effect on the financial statements include compliance with the charitable objectives, public benefit, fundraising regulations, safeguarding and health and safety legislation.

These matters were discussed amongst the engagement team at the planning stage and the team remained alert to non-compliance throughout the audit.

Audit procedures undertaken in response to the potential risks relating to irregularities (which include fraud and non-compliance with laws and regulations) comprised of: inquiries of management and the Trustees as to whether the entity complies with such laws and regulations; enquiries with the same concerning any actual or potential litigation or claims; inspection of relevant legal correspondence; review of Trustee meeting minutes; testing the appropriateness of journal entries; and the performance of analytical review to identify unexpected movements in account balances which may be indicative of fraud.

No instances of material non-compliance were identified. However, the likelihood of detecting irregularities, including fraud, is limited by the inherent difficulty in detecting irregularities, the effectiveness of the entity’s controls, and the nature, timing and extent of the audit procedures performed. Irregularities that result from fraud might be inherently more difficult to detect than irregularities that result from error. As explained above, there is an unavoidable risk that material misstatements may not be detected, even though the audit has been planned and performed in accordance with ISAs (UK).

A further description of our responsibilities is available on the Financial Reporting Council’s website at: http s :// www.frc.org.uk/auditorsresponsibilities. This description forms part of our auditor's report.

Use of our report

This report is made solely to the charitable company's members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006 and to the regulation 10 of the Charities Accounts (Scotland) Regulations 2006. Our audit work has been undertaken so that we might state to the charitable company's members and trustees those matters we are required to state to them in an auditors' 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, the charitable company’s members as a body,and the charitable company’s trustees as a body, for our audit work, for this report, or for the opinions we have formed.

Jean Ellis BA FCA CTA (Senior Statutory Auditor) for and on behalf of DSG

25 August 2021

Chartered Accountants Statutory Auditor

Castle Chambers 43 Castle Street Liverpool L2 9TL

AUTISM INITIATIVES (UK)

STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 31 MARCH 2021

Unrestricted
funds
2021
Notes
£
Income and endowments from:
Donations and legacies
3
766,974
Charitable activities
4
44,920,390
Investments
5
4,648
Other income
6
9,023
Total income
45,701,035
Expenditure on:
Raising funds
7
23,235
Charitable activities
8
43,370,582
Net income for the year
before donation
2,307,218
Donation to parent
charity
-
Total resources
expended
43,393,817
Net incoming/
(outgoing) resources
before transfers
2,307,218
Gross transfers
between funds
14,203
Net income/(expenditure)
for the year/
Net movement in funds
2,321,421
Fund balances at 1
April 2020
6,330,469
Fund balances at 31
March 2021
8,651,890		 Restricted
funds
2021
£
672,470
3,549,608
-
-
4,222,078
-
3,911,635
310,443
-
3,911,635
310,443
(14,203)
296,240
1,588,088
1,884,328		 TotalUnrestricted
funds
2021
2020
£
£
1,439,444
224,021
48,469,998 41,101,386
4,648
18,555
9,023
5,170
49,923,113 41,349,132
23,235
4,082
47,282,217 41,063,174
2,617,661
281,876
-
2,000,000
47,305,452 43,067,256
2,617,661
(1,718,124)
-
-
2,617,661
(1,718,124)
7,918,557
8,048,593
10,536,218
6,330,469		 Restricted
funds
2020
£
455,554
3,358,857
-
-
3,814,411
-
3,571,616
242,795
-
3,571,616
242,795
-
242,795
1,345,293
1,588,088		 Total
2020
£
679,575
44,460,243
18,555
5,170
45,163,543
4,082
44,634,790
524,671
2,000,000
46,638,872
(1,475,329)
-
(1,475,329)
9,393,886
7,918,557
Donations and legacies
3
Charitable activities
4
Investments
5
Other income
6
Total income
Expenditure on:
Raising funds
7
Charitable activities
8
Net income for the year
before donation
Donation to parent
charity
Total resources
expended
Net incoming/
(outgoing) resources
before transfers
Gross transfers
between funds
Net income/(expenditure)
for the year/
Net movement in funds
Fund balances at 1
April 2020
Fund balances at 31
March 2021

The statement of financial activities includes all gains and losses recognised in the year.

All income and expenditure derive from continuing activities.

The statement of financial activities also complies with the requirements for an income and expenditure account under the Companies Act 2006.

AUTISM INITIATIVES (UK)

BALANCE SHEET

AS AT 31 MARCH 2021

2021
Notes
£
£
Fixed assets
Tangible assets
13
894,411
Investments
14
1
894,412
Current assets
Debtors
15
3,249,755
Cash at bank and in hand
10,527,934
13,777,689
Creditors: amounts falling due within
one year
16
(4,135,883)
Net current assets
9,641,806
Total assets less current liabilities
10,536,218
Income funds
Restricted funds
18
1,884,328
Unrestricted funds
Designated funds
19
1,907,000
General unrestricted funds
6,744,890
8,651,890
10,536,218
The financial statements were approved by the Trustees on 25 August 2021
Mr J McCarthy
Mr B E Williams
Trustee
Trustee		 2021
Notes
£
£
Fixed assets
Tangible assets
13
894,411
Investments
14
1
894,412
Current assets
Debtors
15
3,249,755
Cash at bank and in hand
10,527,934
13,777,689
Creditors: amounts falling due within
one year
16
(4,135,883)
Net current assets
9,641,806
Total assets less current liabilities
10,536,218
Income funds
Restricted funds
18
1,884,328
Unrestricted funds
Designated funds
19
1,907,000
General unrestricted funds
6,744,890
8,651,890
10,536,218
The financial statements were approved by the Trustees on 25 August 2021
Mr J McCarthy
Mr B E Williams
Trustee
Trustee		 2020
£
£
914,042
1
914,043
4,503,696
5,821,979
10,325,675
(3,321,161)
7,004,514
7,918,557
1,588,088
657,000
5,673,469
6,330,469
7,918,557

Company Registration No. 02436777

AUTISM INITIATIVES (UK)

STATEMENT OF CASH FLOWS FOR THE YEAR ENDED 31 MARCH 2021

Notes
Cash flows from operating activities
Cash generated from/(absorbed by)
operations
25
Investing activities
Purchase of tangible fixed assets
Proceeds on disposal of tangible fixed
assets
Investment income received
Net cash used in investing activities
Net cash used in financing activities
Net increase/(decrease) in cash and cash
equivalents
Cash and cash equivalents at beginning of year
Cash and cash equivalents at end of year		 2021
£
£
4,783,055
(87,461)
5,713
4,648
(77,100)
-
4,705,955
5,821,979
10,527,934		 2020
£
£
(92,948)
(47,000)
13,354
18,555
(15,091)
-
(108,039)
5,930,018
5,821,979

AUTISM INITIATIVES (UK)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2021

1 Accounting policies

Charity information

Autism Initiatives (UK) is a private company limited by guarantee incorporated in England and Wales. The registered office is Sefton House, Bridle Road, Petersfield House, Bootle, L30 4XR.

1.1 Accounting convention

The financial statements have been prepared in accordance with the charity's Memorandum and Articles of Association, the Companies Act 2006, the Charities and Trustee Investment (Scotland) Act 2005, the Charities Accounts (Scotland) Regulations 2006 (as amended) and "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) (effective 1 January 2019)". The charity is a Public Benefit Entity as defined by FRS 102.

The accounts are prepared in sterling , which is the functional currency of the charity. Monetary a mounts in these financial statements are rounded to the nearest £ k .

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

The financial statements present information about the charitable company as an individual undertaking and not about its group. The charitable company has not prepared group accounts as it is exempt from the requirement to do so by section 400 of the Companies Act 2006 as it is a subsidiary undertaking of Autism Initiatives Group , a charitable company incorporated in England and Wales.

Autism Initiatives Group replaced Autism Initiatives (UK) as the ultimate controlling party of the group following a group reorganisation in April 2017. The financial statements of Autism Initiatives UK are consolidated in the financial statements of Autism Initiatives Group and the consolidated financial statements are available from its registered office at Sefton House,Bridal Road,Bootle,L30 4XR.

1.2 Going concern

As part of assessing the potential impact of the ongoing COVID 19 virus situation the trustees have prepared revised financial forecasts for the charitable company. These forecasts indicate that the charitable company group will continue to operate in surplus, and generate cash, over the period considered by them in their assessment of the appropriateness of adopting the going concern basis in the preparation of these financial statements. The trustees have also considered the impact of potential operational challenges posed by COVID 19, including but not restricted to, an assessment of the costs and ability to deliver services. The trustees have concluded that any operational pressures caused directly by the COVID 19 situation are unlikely to have a material impact on the charitable company. On this basis the trustees consider it appropriate to prepare these financial statements on a going concern basis.

1.3 Charitable funds

Unrestricted funds are available for use at the discretion of the trustees in furtherance of their charitable objectives.

Designated funds comprise funds which have been set aside at the discretion of the trustees for specific purposes. The purposes and uses of the designated funds are set out in the notes to the financial statements.

Restricted funds are subject to specific conditions by donors as to how they may be used. The purposes and uses of the restricted funds are set out in the notes to the financial statements.

AUTISM INITIATIVES (UK)

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2021

1 Accounting policies

(Continued)

1.4 Income

Income is recognised when the charity is legally entitled to it after any performance conditions have been met, the amounts can be measured reliably, and it is probable that income will be received.

Cash donations are recognised on receipt. Other donations are recognised once the charity has been notified of the donation, unless performance conditions require deferral of the amount. Income tax recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation.

Legacies are recognised on receipt or otherwise if the charity has been notified of an impending distribution, the amount is known, and receipt is expected. If the amount is not known, the legacy is treated as a contingent asset.

Education income is primarily from Local Education Authorities and is accounted for on an accrual basis and is included in unrestricted income.

Client support income is primarily from Local Authorities for services provided and is accounted on an accruals basis. This income is included in unrestricted income.

Grants are treated as restricted funds if they are for specific purposes. All grants are included when the Charity is entitled to the monies.

No amounts are included in the financial statements for services donated by volunteers.

1.5 Expenditure

All expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all costs related to that category. Restricted expenditure is set against restricted income.

The specific bases used are as follows:-

1.6 Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Leashold property Over the life of the lease Property improvements 10% and 20% straight line Fixtures, fittings & equipment 25% and 33% straight line Motor vehicles 25% and 33% reducing balance

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is recognised in net income/(expenditure) for the year.

AUTISM INITIATIVES (UK)

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2021

1 Accounting policies

(Continued)

Assets under £5,000 are not capitalised and are expensed in the year in which they are incurred.

1.7 Fixed asset investments

A subsidiary is an entity controlled by the charity. Control is the power to govern the financial and operating policies of the entity so as to obtain benefits from its activities.

1.8 Impairment of fixed assets

At each reporting end date, the charity reviews the carrying amounts of its tangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any ) .

1.9 Cash and cash equivalents

Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

1.10 Financial instruments

The charity has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the charity's balance sheet when the charity becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Impairment of financial assets

Financial assets, other than those held at fair value through income and expenditure, are assessed for indicators of impairment at each reporting date. Financial assets are impaired where there is objective evidence that, as a result of one or more events that occurred after the initial recognition of the financial asset, the estimated future cash flows have been affected.

If an asset is impaired, the impairment loss is the difference between the carrying amount and the present value of the estimated cash flows discounted at the asset’s original effective interest rate. The impairment loss is recognised in net income/(expenditure) for the year.

If there is a decrease in the impairment loss arising from an event occurring after the impairment was recognised, the impairment is reversed. The reversal is such that the current carrying amount does not exceed what the carrying amount would have been, had the impairment not previously been recognised. The impairment reversal is recognised in net income/(expenditure) for the year.

AUTISM INITIATIVES (UK)

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2021

1 Accounting policies

(Continued)

Derecognition of financial assets

Financial assets are derecognised only when the contractual rights to the cash flows from the asset expire or are settled, or when the charity transfers the financial asset and substantially all the risks and rewards of ownership to another entity, or if some significant risks and rewards of ownership are retained but control of the asset has transferred to another party that is able to sell the asset in its entirety to an unrelated third party.

Basic financial liabilities

Basic financial liabilities, including creditors and bank loans are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future p aymen ts discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of operations from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

Derecognition of financial liabilities

Financial liabilities are derecognised when the charity’s contractual obligations expire or are discharged or cancelled.

1.11 Employee benefits

The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

Termination benefits are recognised immediately as an expense when the charity is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

1.12 Retirement benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

The company participates in the Teachers' Pension Scheme (England and Wales) (the TPS) for its teaching staff. This is a multi employer defined benefits pension scheme and it is not possible or appropriate to consistently identify the liabilities of the TPS which are attributable to the school. As required by FRS 102 "Retirement and post employment benefits", the Charity accounts for this scheme as if it were a defined contribution scheme.

1.13 Leases

Rentals payable under operating leases, including any lease incentives received, are charged as an expense on a straight line basis over the term of the relevant lease.

AUTISM INITIATIVES (UK)

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2021

2 Critical accounting estimates and judgements

In the application of the charity’s accounting policies, the trustees are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

3 Donations and legacies

Unrestricted
Restricted
funds
funds
2021
2021
£
£
Donations and gifts
42,661
56,798
Grants
724,313
615,672
766,974
672,470		 TotalUnrestricted
funds
2021
2020
£
£
99,459
21,972
1,339,985
202,049
1,439,444
224,021		 Restricted
funds
2020
£
110,094
345,460
455,554		 Total
2020
£
132,066
547,509
679,575

Included within donations and gifts is an amount of £33,796 (2020:£Nil) received from Autism Initiatives Group, the parent charity.

Included within grants is Coronavirus Job Retention Scheme funding of £272,835 (2020: £Nil) and other Coronavrus funding of £247,335 (2020: £Nil)

AUTISM INITIATIVES (UK)

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2021

4 Charitable activities

Income from charitable activities
Analysis by fund
Unrestricted funds
Restricted funds		 Education
income
Client support
income
2021
2021
£
£
5,421,811 43,047,387
4,581,845 40,337,745
839,966
2,709,642
5,421,811 43,047,387		 Other
2021
£
800
800
-
800		 Total
2021
£
48,469,998
44,920,390
3,549,608
48,469,998		 Education
income
Client support
income
2020
2020
£
£
5,103,962 39,355,363
4,296,689 36,803,779
807,273
2,551,584
5,103,962 39,355,363		 Other
2020
£
918
918
-
918		 Total
2020
£
44,460,243
41,101,386
3,358,857
44,460,243

AUTISM INITIATIVES (UK)

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2021

5
6
7		 Investments
UnrestrictedUnrestricted
funds
funds
2021
2020
£
£
Interest receivable
4,648
18,555
Other income
UnrestrictedUnrestricted
funds
funds
2021
2020
£
£
Training income
9,023
5,170
Raising funds
UnrestrictedUnrestricted
funds
funds
2021
2020
£
£
Fundraising and publicity
Other fundraising costs
21,507
3,082
Support costs
1,728
1,000
Fundraising and publicity
23,235
4,082
23,235
4,082

AUTISM INITIATIVES (UK)

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2021

8 Charitable activities

Staff costs
Depreciation and impairment
Other direct costs
Share of support costs (see note 9)
Share of governance costs (see note 9)
Analysis by fund
Unrestricted funds
Restricted funds		 Education
services
2021
£
3,578,770
43,166
750,266
4,372,202
202,482
-
4,574,684
3,833,325
741,359
4,574,684		 Client
support
services
2021
£
32,796,630
57,666
7,283,259
40,137,555
2,495,863
55,694
42,689,112
39,518,836
3,170,276
42,689,112		 Other
2021
£
16,189
-
2,232
18,421
-
-
18,421
18,421
-
18,421		 Total
2021
£
36,391,589
100,832
8,035,757
44,528,178
2,698,345
55,694
47,282,217
43,370,582
3,911,635
47,282,217		 Education
services
2020
£
3,600,498
42,793
817,438
4,460,729
304,000
-
4,764,729
4,030,876
733,853
4,764,729		 Client
support
services
2020
£
29,074,299
70,993
7,147,273
36,292,565
3,513,928
46,701
39,853,194
37,015,431
2,837,763
39,853,194		 Other
2020
£
16,096
-
771		 Total
2020
£
32,690,893
113,786
7,965,482
40,770,161
3,817,928
46,701
44,634,790
41,063,174
3,571,616
44,634,790
16,867
-
-
16,867
16,867
-
16,867

AUTISM INITIATIVES (UK)

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2021

9
Support costs
Staff costs
Depreciation
Head office costs
Audit fees
Meeting costs
Insurance
Analysed between
Fundraising
Charitable activities		 Support
costs
Governance
costs
£
£
2,037,608
32,623
547
-
661,918
-
-
23,004
-
-
-
67
2,700,073
55,694
1,728
-
2,698,345
55,694
2,700,073
55,694		 2021
£
2,070,231
547
661,918
23,004
-
67
2,755,767
1,728
2,754,039
2,755,767		 Support
costs
Governance
costs
£
£
1,888,333
22,560
827
-
1,929,768
-
-
23,464
-
610
-
67
3,818,928
46,701
1,000
-
3,817,928
46,701
3,818,928
46,701		 2020
£
1,910,893
827
1,929,768
23,464
610
67
3,865,629
1,000
3,864,629
3,865,629

Governance costs includes payments to the auditors of £ 23,004 (2020- £23,464 ) for audit fees.

10 Trustees

The aggregate amount of expenses reimbursed to one trustee during the year was £621 (2020: one, £621).

Trustee(s) receive remuneration through the ultimate controlling party, Autism Initiatives Group.

11 Employees

The average monthly number of employees during the year was:

Administration
Managers
Teachers
Care workers
Total
Employment costs
Wages and salaries
Social security costs
Other pension costs		 2021
Number
130
11
82
1,603
1,826
2021
£
34,895,464
2,749,210
817,146		 2020
Number
122
11
70
1,500
1,703
2020
£
31,464,331
2,408,817
728,638

AUTISM INITIATIVES (UK)

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2021

11
Employees
The number of employees whose annual remuneration was £60,000 or
more were:
£60,000 - £70,000
£70,001 - £80,000		 (Continued)
38,461,820
34,601,786
2021
2020
Number
Number
2
1
1
1

Of the employees whose emoluments exceed £60,000, 2 (2020:2) have retirement benefits accruing under defined benefit pension schemes.

Of the employees whose emoluments exceed £60,000, 1 (2020:Nil) have retirement benefits accruing under defined contribution pension schemes.

Contributions totalling £ 33k (2020: £ 28k ) were made to defined benefit pension schemes on behalf of employees whose emoluments exceed £60,000.

Contributions totalling £ 2k (2020: £ Nil ) were made to defined contribution pension schemes on behalf of employees whose emoluments exceed £60,000.

12 Taxation

Autism Initiatives (UK) is a registered charity and is thus exempt from tax on income and gains falling within section 505 of the Taxes Act 1988 or s256 of the Taxation of Chargeable Gains Act 1992 to the extent that these are applied to its charitable objects. No tax charges have arisen in the Charity.

AUTISM INITIATIVES (UK)

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2021

13 Tangible fixed assets

Cost
At 1 April 2020
Additions
Disposals
At 31 March 2021
Depreciation and impairment
At 1 April 2020
Depreciation charged in the year
Eliminated in respect of disposals
At 31 March 2021
Carrying amount
At 31 March 2021
At 31 March 2020		 Leashold
property
Property
improvements
£
£
775,662
936,292
-
68,161
-
(253,644)
775,662
750,809
227,480
739,673
8,368
42,002
-
(253,647)
235,848
528,028
539,814
222,781
548,182
196,619		 Fixtures,
fittings &
equipment
Motor vehicles
£
£
462,678
617,964
-
19,300
(454,722)
(65,583)
7,956
571,681
452,376
459,025
4,650
46,359
(454,722)
(59,867)
2,304
445,517
5,652
126,164
10,302
158,939		 Total
£
2,792,596
87,461
(773,949)
2,106,108
1,878,554
101,379
(768,236)
1,211,697
894,411
914,042

14 Fixed asset investments

Other
investments
Cost or valuation
At 1 April 2020 & 31 March 2021 1
Carrying amount
At 31 March 2021 1
At 31 March 2020 1
2021 2020
Other investments comprise: Notes £ £
Investments in subsidiaries 23 1 1

AUTISM INITIATIVES (UK)

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2021

15
Debtors
Amounts falling due within one year:
Trade debtors
Amount owed by parent undertaking
Amounts owed by fellow group undertakings
Other debtors
Prepayments and accrued income
16
Creditors: amounts falling due within one year
Other taxation and social security
Payments received on account
Trade creditors
Amount owed to parent undertaking
Amounts owed to fellow group undertakings
Other creditors
Accruals and deferred income		 2021
£
3,040,250
-
57,637
59,875
91,993
3,249,755
2021
£
833,124
510,752
1,217,728
325,631
11,653
510,588
726,407
4,135,883		 2020
£
2,951,974
1,410,606
23,540
34,846
82,730
4,503,696
2020
£
741,383
356,720
1,076,829
-
17,518
446,236
682,475
3,321,161

AUTISM INITIATIVES (UK)

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2021

17 Retirement benefit schemes

Defined contribution schemes

The charity operates a defined contribution pension scheme for all qualifying employees. The assets of the scheme are held separately from those of the charity in an independently administered fund.

The charge to profit or loss in respect of defined contribution schemes was £817,146 (2020 - £728,638).

At 31 March 2021 there were outstanding contributions of £150,234 (2020: £147,001).

Autism Initiatives (UK) participates in the Teachers’ Pension Scheme (“the TPS”) for its teaching staff. The pension charge for the year includes contributions payable to the TPS of £ 194,709 (20 20 : £ 165,039 ) and at the year-end £ 23,279 (20 20 - £ 22,775 ) was accrued in respect of contributions to this scheme.

The TPS is an unfunded multi-employer defined benefits pension scheme governed by The Teachers’ Pensions Regulations 2010 (as amended) and The Teachers’ Pension Scheme Regulations 2014 (as amended). Members contribute on a “pay as you go” basis with contributions from members and the employer being credited to the Exchequer. Retirement and other pension benefits are paid by public funds provided by Parliament.

The employer contribution rate is set by the Secretary of State following scheme valuations undertaken by the Government Actuary’s Department. The most recent actuarial valuation of the TPS was prepared as at 31 March 2016 and the Valuation Report, which was published in March 2019, confirmed that the employer contribution rate for the TPS would increase from 16.4% to 23.6% from 1 September 2019. Employers are also required to pay a scheme administration levy of 0.08% giving a total employer contribution rate of 23.68%.

The 31 March 2016 Valuation Report was prepared in accordance with the benefits set out in the scheme regulations and under the approach specified in the Directions, as they applied at 5 March 2019. However, the assumptions were considered and set by the Department for Education prior to the ruling in the ‘McCloud/Sargeant case’. This case has required the courts to consider cases regarding the implementation of the 2015 reforms to Public Service Pensions including the Teachers’ Pensions.

On 27 June 2019 the Supreme Court denied the government permission to appeal the Court of Appeal’s judgment that transitional provisions introduced to the reformed pension schemes in 2015 gave rise to unlawful age discrimination. The government is respecting the Court’s decision and has said it will engage fully with the Employment Tribunal as well as employer and member representatives to agree how the discriminations will be remedied. A consultation was launched by the government on 16 July 2020, and closed to responses on 11 October 2020.

The TPS is subject to a cost cap mechanism which was put in place to protect taxpayers against unforeseen changes in scheme costs. The Chief Secretary to the Treasury, having in 2018 announced that there would be a review of this cost cap mechanism, in January 2019 announced a pause to the cost cap mechanism following the Court of Appeal’s ruling in the McCloud/Sargeant case and until there is certainty about the value of pensions to employees from April 2015 onwards. The pause was lifted in July 2020 and the government is preparing to complete the cost control element of the 2016 valuations, which is expected to be completed in 2021.

In view of the above rulings and decisions the assumptions used in the 31 March 2016 Actuarial Valuation may become inappropriate. In this scenario, a valuation prepared in accordance with revised benefits and suitably revised assumptions would yield different results than those contained in the Actuarial Valuation.

Until the consultation and the cost cap mechanism review are completed it is not possible to conclude on any financial impact or future changes to the contribution rates of the TPS. Accordingly no provision for any additional past benefit pension costs is included in these financial statements.

AUTISM INITIATIVES (UK)

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2021

18 Restricted funds

The income funds of the charity include restricted funds comprising the following unexpended balances of donations and grants held on trust for specific purposes:

Bristol Ave
Covid-19 Grant
Peterhouse School
One Stop Shops
One Stop Shop (Inverness)
One Stop Shop (Perth)
Scottish Outreach Support
Lilford Court
Cambridge Road
Peterhouse PE grant
Local fundraising for individual services
Isle of Man - service / donations
Other donations and charitable trust grants		 Balance at
1 April 2019
£
-
-
3,170
-
-
-
6,300
2,530
8,943
490
87,797
1,222,603
13,460
1,345,293		 Movement in funds
Incoming
resources
Resources
expended
£
£
8,300
-
-
-
9,110
(3,169)
308,644
(308,644)
25,253
(25,253)
51,450
(51,450)
-
(6,300)
-
(2,530)
-
(2,540)
-
(490)
77,376
(78,387)
3,329,662
(3,074,777)
-
(13,460)
3,809,795
(3,567,000)		 Balance at
1 April 2020
£
8,300
-
9,111
-
-
-
-
-
6,403
-
86,786
1,477,488
-
1,588,088		 Movement in funds
Incoming
resources
Resources
expended
Transfers
31
£
£
£
9,136
(1,300)
(14,203)
100,000
(79,485)
-
-
(9,111)
-
304,337
(304,337)
-
119,143
(119,143)
-
95,732
(95,732)
-
2,000
-
-
1,892
(1,390)
-
-
(1,000)
-
-
-
-
37,480
(77,335)
-
3,549,608
(3,222,791)
-
2,750
(11)
-
4,222,078
(3,911,635)
(14,203)		 Balance at
March 2021
£
1,933
20,515
-
-
-
-
2,000
502
5,403
-
46,931
1,804,305
2,739
1,884,328

AUTISM INITIATIVES (UK)

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2021

18 Restricted funds

(Continued)

Bristol Ave - grants and donations received from several charitible trusts towards capital improvements for the benefit of service users at the Bristol Avenue service in Blackpool. Grants were received during the year from Bailey Thomas Trust, Duchy of Lancaster Benevolent Fund and GM Morrison Trust. These improvements remain ongoing.

Covid-19 Grant - grant received towards the costs of making services and buildings compliant with Covid-19 regulations and enabling remote working where applicable. Balance represents unspent funds.

Peterhouse School - monies received from various sources to purchase equipment and vehicles for the school. Significant donations were received in the prior year from West Lancs Golf Club to fund updated IT equipment. The fund was fully expended during the year.

One Stop Shop (Edinburgh) - Grants and donations received towards the running costs of the One Stop Shop in Edinburgh from the Government and local authorities. In addition significant contributions have been received in this and period from RS McDonald Trust Scottish Wellbeing and Alpha Data amongst others. In addition further grants have been received from Edinburgh CEC to fund an Autism Diagnostic Project to be funded over a three year period.

One Stop Shop (Inverness) monies received from the Scottish Government and other organisations towards the running costs of a One Stop Shop service in Inverness. Significant grants were received in the year from Robertson Trust and National Lottery Awards for All. All monies allocated were expended during the year.

One Stop Shop (Perth) - monies received from Scottish Government towards the running costs of a One Stop Shop Service in Perth. In addition significant donations were received from Gannochy Trust and Scottish Wellbeing. All monies allocated were expended during the year.

Scottish Outreach Support – – Donation received from Baille Gifford Community Awards to support the work of the Edinburgh outreach service. The balance of monies represents funds unspent during the year.

Cambridge Road – Donation from Mr & Mrs Hampshire in memorial of their son for the benefit of Service Users at Cambridge Road. Balance represents monies not yet spent.

Local fundraising for individual services – Donations, grants and monies received from various sources and fundraising activities to be spent at individual services nominated by the donors and fundraisers for the benefit of the service users accessing those original services. In general our service users are consulted as to their needs and requests and funds are allocated and spent accordingly. The balance represents monies remaining unspent at the year end.

Isle of Man service / donations - monies received from donors to spend on delivering services and various charitable projects in the IOM. The balance on the fund represents the net book value of assets acquired and grants not yet spent.

AUTISM INITIATIVES (UK)

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2021

19 Designated funds

The income funds of the charity include the following designated funds which have been set aside out of unrestricted funds by the trustees for specific purposes:

Ireland Capital Fund
Peterhouse School Development Fund
ICT Development Fund
Covid-19 Fund		 Balance at
1 April 2019
£
357,000
596,000
-
-
953,000		 Transfers
£
(357,000)
61,000
-
-
(296,000)		 Balance at
1 April 2020
£

-
657,000
-
-

657,000		 Transfers
Balance at
31 March 2021
£
£
-
-
-
657,000
500,000
500,000
750,000
750,000
1,250,000
1,907,000

Ireland Capital Fund – a capital fund to provide for future developments in Ireland.

Peterhouse School Development Fund - a capital fund utilising funds transferred from The Bridge Project in order to develop a new education facility at Peterhouse school.

ICT Development Fund - a capital fund ring fenced to improve the charity's ICT Hardware Infastructure

Covid-19 Fund - a fund ring fenced for future Covid-19 responses in the UK mainland and the Isle of Man

20 Analysis of net assets between funds

Unrestricted
funds
2021
£
Fund balances at 31
March 2021 are
represented by:
Tangible assets
894,411
Investments
1
Current assets/
(liabilities)
7,757,478
8,651,890		 Restricted
funds
2021
£
-
-
1,884,328
1,884,328		 TotalUnrestricted
funds
2021
2020
£
£
894,411
914,042
1
1
9,641,806
5,416,426
10,536,218
6,330,469		 Restricted
funds
2020
£
-
-
1,588,088
1,588,088		 Total
2020
£
914,042
1
7,004,514
7,918,557

AUTISM INITIATIVES (UK)

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2021

21 Operating lease commitments

At the reporting end date the charity had outstanding commitments for future minimum lease payments under non-cancellable operating leases, which fall due as follows:

Within one year
Between two and five years
In over five years		 2021
£
592,863
720,898
60,095
1,373,856		 2020
£
473,297
413,669
60,095
947,061

22 Related party transactions

There were no disclosable related party transactions during the year (2020 - none).

Key management are remunerated in the parent charity, Autism Initiatives Group.

23 Subsidiaries

These financial statements are separate charity financial statements for Autism Initiatives UK. Consolidated financial statements for the Autism Initiatives Group are prepared and publicly available.

Details of the charity's subsidiaries at 31 March 2021 are as follows:

Name of undertaking Registered Nature of business Class of % Held
office shares held Direct Indirect
Living Initiatives England Providing accomodation to Ordinary 100.00
persons with Autism shares
Spectrum Condition

In addition the charitable company also holds the following dormant companies:

Autism Initiatives England Autism Initiatives Cymru Autism Initiatives Scotland

24 Contingent liabilities

Grants and other income received from certain parties may be repayable where specific conditions are subsequently found not to have been met.

AUTISM INITIATIVES (UK)

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2021

25 Cash generated from operations

Cash generated from operations
Surplus/(deficit) for the year
Adjustments for:
Investment income recognised in statement of financial activities
Depreciation and impairment of tangible fixed assets
Movements in working capital:
Decrease in debtors
Increase in creditors
Cash generated from/(absorbed by) operations		 2021
2020
£
£
2,617,661
(1,475,329)
(4,648)
(18,555)
101,379
114,613
1,253,941
846,554
814,722
439,769
4,783,055
(92,948)

26 Analysis of changes in net funds

The charity had no debt during the year.

27 Controlling party

At the year end, the ultimate controlling party was Autism Initiatives Group, a company incorporated and registered in England and Wales. The registered office is Sefton House, Bridle Road, Bootle, Merseyside, L30 4XR. Autism Initiatives Group prepares consolidated financial statements which include Autism Initiatives (UK).

28 Acknowledgements

Autism Initiatives (UK) is immensely grateful to the following funders who have generously given grants and donations to support our work over the last year. Sadly we cannot list everyone, but every single gift we receive is important to us, helping to make a real difference to the lives of those people we support.

We would like to take this opportunity to thank everyone who has given generously of their time or money to help make our achievements possible and we hope you share our deep sense of pride. We certainly could not do it without you. We would also like to thank all of our staff and volunteers for the hard work and commitment they have shown and for their continuing dedication to our service users and the organisation as a whole.

A very big thank you to all our supporters below and to many others not listed.

The Mary Andrew Charitable Trust The Baily Thomas Charitable Fund People’s Postcode Trust Scottish Government’s Wellbeing Fund National Lottery Awards for All Scotland The Gannochy Trust Duchy of Lancaster Benevolent Fund (Merseyside) Warrington Charities Trust Lothian Buses Employees Charities Fund Screwfix Foundation GM Morrison Charitable Trust Volant Charitable Trust Robertson Trust