2021-03-31-accounts - The Kent Autistic Trust

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CONTENTS
				P~ae
Legal and Administrative Information Report ofthe Directors and Tmstees				1 2to 7
Report ofthe Auditors				8 to 9
Statement ofFiuancial Activities
(incorporating Summary	Income and Expenditure		Account )	10
Charity Balance Sheet				11
Statement ofCash Flows				12
Notes forming part ofthe	Financial	Statements		13to 20

FORTHE YEARENDED 31 MARCH	1021
			2011		2010
		Unrestricted	Reartcted		Uttrcstrlctcd		Ratrlctcd
	Notes	Funds	Futtds	Total	funds		Puads	Total
		I	1		1		1	1
INCOIHNGRKSOURCES
Incoming resources from gcncretcd fumh
Domttotts mtl Ictptctcs		29S,851		295,MI				22,915
Other trading activities		939		939		1,235		1,135
Income fmm Investments						5,397		5297
lacomc I'rom Cbaritabk aaivittcs
Total lncon» and endoumcnts
RESOURCES EXPENDED
Expenditure on raisiog funds'		23,999		13,999		4,962		4,961
Fxpcnditure on Charitable aclmtics	4	7,618,641	345,189	7,9633I30	7,I03$63		267,384	7S70,6I7
Goveruattcc costs
Total rcsoumcs expended
NET INCO bl Kl(EXPENDITURE) Tramfea betwccn funds	l8	153,289 ~251	I8,951 22 515	171,240		I14,520	(38,743)	SS,777
NET IIOVKMEVtf INFIIM)S		l30,774		171,240		ll4,520	O 8,743)	75,777
Fund baknccs st IApnl2020 l(2019)
Fund balances at 31March 2021 / (2020)

THE KENT AUTfSTIC TRUST (A COMPANY LIMITED BY GUARANTEE)	THE KENT AUTfSTIC TRUST (A COMPANY LIMITED BY GUARANTEE)	THE KENT AUTfSTIC TRUST (A COMPANY LIMITED BY GUARANTEE)
BALANCE SHEET AS AT31 MARCH 2021
						2021			2020
			Notes	8				8		f
FIXED ASSETS
Tangtbto Assets							2,143,564			2,236,802
CURRENT ASSETS
Dcblom			10	673,625				478,370
Cash ~t Berth mnl	trt Hend			~I678 750				~1541630
				~2352 375
LIABILITIES
Creditonr Amounts	IBSing due within	onc year	I I	584,619				~431 12S
NET CURRENT	ASSETS									~1588 872
TOTAL ASSETS LESSCURRENT LIABILITIES							3,9!1,320			3,825,674
LIABILITIES
Credttom: Amounls	falling duc ~her morc than ono year		12							~1207 482
NET ASSETS									8	~2618 192
REPRESENTED	BY:
Uareslrleled fends
General Ibnds			IS				2,521,834			2,391,060
Restricted funds			17							227,132
					6		2,790.432		6	2,618,192

				2021		2020
		Notes		f.		8
CASH FLOWS FROllf OPERATING	ACTIVITIES	19				330,911
Nei cash piovided by (riser(in) operating	activities
CASH FLOWS FROM INVESTING ACTIVITIES
Proceeds from the sale ofproperty, plant	and equipment					12,855
Purchase ofproperty, plant and equipment Net cash provided by (nsedin) iiivesiiiig	ociiviiies			72,885 72 885		173,127
CASH FLOWS FROM FINANCING ACTIVITIES
Repayments ofbmrowing			(	76,920)	(	69,619)
Repayments offinance lease obligations Nei casit provided by (used in)fin anci rig	acti vi ries					98,516
CHANGE IN CASH AND CASH EQUIVALENTS
IN THK REPORTING PERIOD				137,120		59,268
CASH AND CASH EQUIVALENTS AT TBK
BEGINNING OFTHE REPORTING	PERIOD	20		1,541,630		1,482,362
CASH AND CASH EQUIVALENTS AT THE END
OFTHE REPORTING PERIOD

											1011			2010	2010
										U m ocd F~	R»UIUM	Tot I	Un m IM F~	R~oed Fn de		T ld
										2	5		5		8	5
Doa Ilom		ad	kg
Smtn 0»										3S$		31U	750			750
Do	~I»ms (»ckobt						GOY ID	~	I )	295466 2M 851		295466 295 85(	22 175 2191S			22 17$ ~2925
Olb I 7 g	dl	g	ant		Olla					939		939	IJ)$			ID)5
Rd o(bmd		nnb
										939		939	I 2)5			I 235
I refnm		I		en		U
ktc cnrccc		t	bk							L$46			51,397			51,397
(scow	grn
Cbsrg	bk		HHlk
Resldmtl	I~D			yC»		S»skcF				6,776,1311		6H176,7311	ntsld, l)2			6,$10,132
Dcpanmml		IS			MSc	»my SDA R		OU		9,714		9,714	9,683			9,6$3
lndcpcmknt		IA		g Ago		omc	rc It			2100I I		210OI I	207,031			207,031
Hot »g	H	StR			Do	'gnnj	C	01		445,291		544,$33	416,415	SS,936		SOSSSI
F cld										7,085		'1,0S5	11,004			11,004
Pcmo	IAlk			.a						11,1141		II,S41	21,9$4			22,9S4
M»b	ma	Lal			n					13,030		13,030	14,$$1			14852
Olb r										21,81D		21,883	1,4 11			1,417
F»mlyS Gem»I	r IMO									123,198 141700 123,198 141740 8~7496 93 8~)dt f405~786073)			I~ll93188 8	129,3S3 ~l32l HII641		129,383 10)M 8~74)f 829

YE	AR ENDED 31 MARCH 1021	AR ENDED 31 MARCH 1021	AR ENDED 31 MARCH 1021
4	ANALYSIS OF TOTAL EXPFJUHTURE
	c I dnc Ib oxa dr															2021											2020
				Con f							0th					Cats		Of						Ikha
					g l				PmtMl		4 R		«Oon ppon			gMCNI g gma l T Idl					S P I			Iom te Rtappet I			T 1st 1
	INCN Mrm~~ebb									Soft,734						80$,734						688,217					688,217
	5 lax5 d Ibc d c Ibboac	M								'l,924,813						5,924,82)						5,498,J34					5,498,534
	T 't I d NM Mdsr4									24,901						24,9M						33,539					33,5)9
	C area									120,NN						120,6IN						1)IE14					121,214
	Pm CO\la									403,810						403,S20						400,083					400,0S3
	Imt IApa(caen I									39,839						39,839						71,455					71,455
	AMO fas									8,7IJ						It,713						7,799					'1,799
	F MNSMIEW T~ Id dc kPNN									$9,055						59,055						62,773					4,962 62,773
	Dcp amen									179,819						179,819						170,621					170,622
	(Hob) I k dheat oflbal	Mcb								6,634						6,634					(	12,All)				(	12,442)
	OthC C I									29,!W9						19,849						37JN5					3)SOJ
	Pcaond Alb wxa Fan»7 S Rc5trKt IF ds I~L' ib R Do .SNFC				23999		1			11841 7618611(			163,8$5 I IMMI 61 996 345189		l	11,841 16),885 119AOS 61 996 79S)$19f			4962		l	22,9$4 'ltd)263	l	166,$59 18,790 81 135 267)84	k		21,954 166,8$9 18,790 $1 735 7375609
5	ALLOCATIONOFSUPPORT COSTSAND OVERHEADS SNNM~O Kh«dc a 14Mcdtxtnearbe» N inN t 4abovc) Gom «a cdesesnppat a M							Mh 8		eatego (lhd Ntan nnntmvxefa eblcro the»M geadd yloday wugamm							~ Ihe hfoma ~ f dahy Thefaaofdl .a'						ppmat nks, ~a			assi o I
	)I .Iascd0 Ibel pm b)d tasocaten, teer N» )~:Ibl5npmf I I I	floalpc tbylhc el MKSF ndmt bkt a»$5 kmct'ntt I				nmsms tomas Ma~a»thy. sb chlcdlothccmp4)								I fsmK
																2011											2020
											5	PPNt 6												Snppat
													bad											aat
							D		c	Icons l				I	Told l							8		0acted		T	I» 8
	Msts $NI I 4				D n ~8	le				137,811				70,9IJ		SOS,734						625,104		63,123			6$8,227
	MMM ad other dkal hMN coat				S kn				JAI2,H6				612,707			5,914,823					4,931,72$			566,806			5,49LS)$
	T.clmdaccam C nmk te				DMN »4Mb D~ tbmb					14,495 70,09ft				10,409 50,$02		24,904 120,NIO						26,67$ '19,093		6,861 43,121			33D39 121,214
	PN Cs Costi				D nabm					39S,210				5,610		403,820						393,393		6,690			410,083
	Lamia NORNIM» And d fccs F~ T~ and d bp~ Dq eciatbn (P ofa)/10550 6 paolofl 'Icdnt»ri Othe Coal\|			U em»baba D \ Ibm(mt D cm~kn D emdkxsdon D 1agoeatloa					1001$ 43,60S 179,829 6,634 ISR)2				19,821 8,713 23,999 15,447 11,617		39,IIN 8,'713 23,999 59,0$$ 179,829 6,634 19,ft49					(	38,329 55,677 170,622 12,442) 19,105		33,126 7,799 4,962 7,096 lit,400		(	71,45$ 7,799 4,962 62,773 170,612 12,44D 37,505
	PMNKIN4 a									II,!WI						II,IWI						22,954					22,954
	Fmdy Seek« Ral ' tatf~ IMcpemk N Lh~ R Dnnk i limy C						160,IN6 119,308 409$6 $~7121IN2 I				~863 737				I	16),885 II9,NS 61 996 7%1Ii)7					16),860 I$,790 63939 $~0l			I'I 796 ~778 779	l	166,859 18,790 ~SI 135
6	STAFF COSTS AI1$TRUSTEES RKlllUtKRATION															2021
																I
	MMM ad Wage S MSNONFC»														$,502, 116 409 IU4 $~5911970										5,122,901 37$ 514 f~54984I5
	I .bdcdnihlngd mdtyegamctl I lb im IK DMI )CrfKO I lMhmba Sab g ~abdes UKhntal S Sa at Sc 'Nn)' Coa tt folk g co\15 Scolor~sochli 4' I 275,679 391,8IN 4408$ One Mmb)M c clad l ld Nmms (mclehng op4& p codd renig p bf aarancc cab)4 lief »cawacMIMN Matlhctat, b Iw I I MMdfo enema tnml Ml(1020 f3S)r blbst U~ (I daa~rbnlMMS~ Mm leam~ ixh NCNCNMT																-			f180,000(102.0				Iha lbkNN)			2$1,603 399,714 41,DI
	d (0 IhCT I lopC»0	ndx	d	I

									2021	2020
									E
8	NET INCOiMING/(OUTGOING)			RESOURCES FOR		THE YEAR
	This is stated aflerchnrging/(crediting)t
	Auditors' flemuneration - cxtenwl audit								9,464	7,799
	Bank Interest au Loaus and other Advancer								36,680	44,765
	Hire Purchase	ln tercet							2,087	2,041
	(Prolit) / Loss	on Disposal	ofTangible	Fixed Assets					6,634 (	12,442)
	Depreciation ofTangible Fixed Assets			—otvned					157,313	146,774
				—uuder H.P. Contracts					22,516	23,848
9	FIXEDASSETS
	Tangible
							Equipment,
					Improvenmnts		Furniture
			Freehold		lo		Fix	term
			Lead aud		Leasehold	Oflice	and		Motor
			Buildings		Properties	Equipment	Fittings		Vehicles	TOTAL
			6		f.	f.			E	I
	COST ORVALUATION
	Balaace ss at
	1st April 2020		2,511,354		113,877	143,412		424,074	337,493	3,530,210
	Additions		2,200			43,963		24,462	22,600	93,225
	Disposals									53,937
	Balance ss at
	31stMarch 2021		2,513,554		113,877	135,272		446,702	360,093	3 569,498
	DEPRECIATION
	Balance as at
	1st April 2020		510,686		86,639	107,590		320,433	268,060	1,293,408
	Charge for the	year	53,928		14,143	30,709		45,034	36,015	179,829
	Disposals									47,303
	Balance as at
	31stMarch 2021		564,614					365,142	304,075	1,425 934
	NET BOOKVALUE
						35,822		103,641	69,433	2 236 802
	As at 31March 2021		1,948,940		13,095	43,951		8I,560	56,018	2,143,564

THE KENT AUTISTIC TIIUST (A COMPANY LOOTED BYGUARAN	THE KENT AUTISTIC TIIUST (A COMPANY LOOTED BYGUARAN	THE KENT AUTISTIC TIIUST (A COMPANY LOOTED BYGUARAN	THE KENT AUTISTIC TIIUST (A COMPANY LOOTED BYGUARAN	TE	E)
NOTES TO THF. ACCOUNTS FORTHE
YEAR ENDED 31MARCH 202 I																			2021		2020
																			S.
10	DEBTORS-aam I fdg gd		rdlhl
	FeesItcc«»blc																		424,4M			265,!NS
	Pfepqll nt A«~ I ~ II *bt																		102,672 ~146 9			Idk)17 110 158
	CREO)TORS - maa ts fsgbg	d	e	wghl			~	oneI
	Ibm kwm (Nore 14)																		69,865			69,411
	T I C «lnom																		120,162			65,819
	T «tan sfd Socbl Se f7 Costs																		109/11			87,412
	Depan~ ofSocml Sc my Mobfby Obggsf tom u«(«F ' f			AE					tkd										7,877 24,121			9,238 17,9114
	Acw bmddefm d o																		221,297			154,487
	OIRCf CtCd for -ahern«																		31	785
	Tt H P I C I we			d			Ihc		Cnew cow			d
12	CREDITORS - ~ b fagbg	6 e		after			aww tb
	Ibm I (N«14)																		1,108,828			1,186,202
	oblbml' wd Fun
	Tt H P btw Come«us wc r«wcd bm~~tbcemsumofthswwf				on fhc hAcol				mw I h	I pldkt			I ~ I	crepels bk by cc Iuoa«tgfc
	Ywm b 112060(2020-El IPRO)
13	RESTRICTFD FUtlDS			8		ho			t										T~&		8 b	~t
							Dl Aw 2020				I O g R«o~						fmtl, g R 8		F Abf		31-31 202f 8
	'lyqfkld Road
	RqF~Se							47,186					9,9		18	(		1,241)				SS,963
	Fmdy Sqamn C I( b Fmdy Sc 'cf Fut fc		)					4,575 95,682					76,879 46,319			( (		87,197) 76,688)	22SIS			16,772 63913
	B Ik ps EWAY(rqww) 175AB«r A Iw' ) Bmmno House (rcpdm) ~tRod							36,819 7,479 34 «8					21,976 2,2 I I 31,)61			( ( (		16,664) ISC56) 21,054)				42,131 7NI24 10,141 400
	N««on Clew								3,233				1,760			(		1,810)				3,183
	Ne foa2								4,778				22,666									27,444
	Ikde«P«kWsy								65							(		65)
	H m«stnun(rcp m)							21,)20					31,038			(		19,707)				32,651
	Tlu Fist, Rtw Mw (8 )								2,748				2,9)S			(		tdds)				4,322
	lock Select								870													870
	Woodwm								1,127													1,127
	Ashford Resow C m«								420							(		35)				385
	Iko Saon Ho								290							(		289)				I
	BCCACf Mm								143					276								419
	Cmlew														60							60
	covID-19 m w rmkt WM lnbuk ~lkd Ikn r I		f						I 863	11,349 84,371 ~)t IS						( (		Ild)8) 8lSYI)				II I 681
	F Mtyge lc«
	Tt q «mb fwdt mucd md domt ~cdby the Tnut F~ 8			B	g	L		6 I ll~ymd		ds Mr	tbc corf\ ofmmmg wwcmsed					fmdy
	B tie«P rkCY 7(MI ) Ttmkd k f I q I	II	I	blaReln					l«CPMIV			y
	175Am I A (md«l Tl lbd f bl qsdm to	Ihe twdlmg						1175Mmt			A
	B plo H4 fc( cpahc) Tl fMnfo fu fctep «foll		Wdd			g		IB fm		Honte
	Hemcmh m (rq I ) Thtf fumll f f 8 I q I	tt	Wddmg				et H«ACfslQAt
	Iaf«a fed gm t Thi Md k COVID-19M«sb		wm		olc~
	COVID-19 rapid Icsdag fund Tl' Mdisfo COVID-19«pdfmmt				*MMt
	Tl eHel, Riser Drl (rmd ) Thbfumlnk gu q I II		I	EdaRotlluFBI,						RAWD

YE	AR ENDED 31 MARCH 2021
			2021	2020
	RECOiNCILIATION OFNET INCOhf E / (EXPENDITURE) TO
19	NET CASH PLOW FROhl OPERATING ACTIVITIES
	Net ioconie / (expenditure) for the reporting period (as per the stalemenl	offinancial activities)	172,240	75,777
	Adjustmcnts for:
	Depreciation charges		179,829	170,622
	Lass/(profit) on thc sale offixed assets		6,634	(12,442)
	Uncrease)/decrease in debtors		(195,255)	146,291
	Increase / (decrease) in creditors		146899	~49,337
	Net cash provdded by (used ln) opcratlag acthdtlcs		310347 f.	330,911
			2021	2020
20	ANALYSIS OP CASH AND CASH EQUIVALENTS
	Cash and bank in hand		I 678750	1,541,630
	Total cash aud cash equivalents		f~1678750f	1,541,630

	At start of	At start of			Neiv finance	At	end of
	year		Cashflows		lcascs	I'car
Cash		1,541,630		137,120			1,678,750
				137,120
Loans falling
due withiu
one year	(	69,411)	(	454)		(	69,865)
Loalis fallllig
duc a0cr
more than one
year	( 1,186,202)			77,374		(1,108,828)
Finance kate
obligations		39,264		23,422	20,340		36,182
TOTAL		246,753		237,462	20,340		463,875