2022-03-31-accounts

CONTENTS
	P~ae
Legal and Administrative Information Report of the Directors and Trustees Report of the Auditors	1 2to7 8to9
Statement of Financial Activities (incorporating
Summary Income and Expenditure Account ) Charity Balance Sheet Statement ofCash Flows	10 11 12
Notes forming part ofthe Financial Statements	13to 20

As explained more fufiy in the Statement ofTrustees' Responsibilities, the trustees (who are also the directors ofthe charitable company for the purposes ofcompany law) are responsible for the preparation ofthe financial statements and for being satisfied that they give 0true 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 company's abiTity to continue as a going concern, disclosing, as appficable, matters related to going concern and using the going concern basis ofaccounting unless the trustees either intend to liquidate the company or to cease operations, or have no realistic alternative but to do so.
Auditor's responsibilities for thc audit ofthe financial statements
Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fiaud or error, and to issue an auditor's report that includes our opinion. Reasonable assurance is a high level ofassurance, 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 fiom &aud or error and are considered material if, individually or in aggregate, they could reasonably be expected
to influence the economic decisions ofusers taken based on 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 ofdetecting irregularities, includhg 0'aud is detailed below: Our approach to identifying and assessing the risks of material misstatement in respect of irregularities, including fiaud and non-
compliance with laws and regulations, was as fogowm The engagement partner ensured that the engagement team collectively has the appropriate competence, capabilities and skills to identify or recognise non complinnce with applicable laws and regulations. We identified the laws and regulations applicable to the Charity through discussions with Trustees and other management, and Rom our
knowledge and experience ofthe Charity sector. We focused an specific laws and regulations which we considered may have a direct material effect on the financial statements or
operations ofthe Charity. We assessed the extent of compliance with the laws and regulations identified above through making enquiries of management and inspecting legal documents and identlfied laws and regulations were communicated within the audit team regularly and the team remained alert to instances ofnon-compliance throughout the audit. We assessed the susceptibiTity ofthe Charity's financial statements to material misstatement including obtaining an understanding ofhow
fiaud might occur, by: Making enquiries of management as to where they considered there was susceptibility to fraud, their knowledge ofactual, suspected and
alleged &aud; and Considering the internal controls in place to mitigate risks of&aud and non compliance with laws and regulations.
To address the risk of fraud through management bias and override of controls, we. performed analytical procedures to identify any unusual or unexpected relationship: tested journal entries to identify unusual transactions. ' assessed whether judgements and assumptions made in determining the accounting estimates were indicative of potential bias: and investigated the rationale behind significant or unusual
transactions.
In response to the risk ofirregularities and non compliance with laws and regulations, we designed procedures which included, but were not limited to: agreeing financiai statement disclosures to underlying supporting documentation; reading the minutes ofthe meetings of those charged with governance; enquiring ofmanagement as to actual and potential litigation and claims; and reviewing correspondence with HMRC, relevant regulators including the Health and Safety Executive, and the Charity's legal advisors. There are inherent limitations in our audit procedures described above. The more removed that laws and regulations are fiom financial transactions, the less likely it is that we would become aware of non-compliance. Auditing standards also limit the audit procedures required to identify non-compliance with laws and regulations to enquiry ofthe Trustees and other management and the inspection of
regulatory and legal correspondence, ifany. Material misstatements that arise due to fiaud can be harder to detect than those that arise &om error as they may involve deliberate
concealment or cofiusion. A further description of our responsibilities is located on the Financial Reporting Council's website at: www. frc.org.uk/auditorsresponsibfiities. This description lbrms part ofour auditor's report.

THE KENT AUTISTIC TRUST (A COMPANY LIMITED BYGUARANTEE)	THE KENT AUTISTIC TRUST (A COMPANY LIMITED BYGUARANTEE)	THE KENT AUTISTIC TRUST (A COMPANY LIMITED BYGUARANTEE)
STATEMENT OFFINANCIAL ACTIVITIES (INCLUDING INCOME AND EXPENDITURE ACCOUNT) FORTHE
YEAR ENDED 31MARCH 2022	Notes	Unrestricted Funds	2022 Restricted Funds	Total	2021 Unrestricted Funds		Restricted Funds	Total
INCOMING RESOURCES Incoming resources from generated funds: Donations and legacies Other trading activities Income from Investments Income from Charitable activities Total Income and endowments		105,128 11,166 183 7,892,324 8,008,801	426,365 426,365	105,128 11,166 183 8,318,689 8,435,166		295,851 939 2,546 7,496,593 7,795,929	364 140 364,140	295,851 939 2,546 7 860733 8,160,069
RESOURCES EXPENDED Expenditure on raising funds; Expenditure on Charitable activities Total resources expended		13,299 7,864,257 7,877,556	432,532 432,532	13,299 8,296,789 8,310,088		23,999 7,618,641 7,642,640	345,189 345,189	23,999 7 963 830 7,987,829
NET INCOME/(EXPENDITURE)		131,245	(6,167)	125,078		153,289	18,951	172,240
Transfers between funds	18
NET MOVKMKNT IN FUNDS		131,245	(6,167)	125,078		130,774	41,466	172,240
Fund balances at 1 April 2021 / (2020) Fund balances at 31March 2022 / (2021)		2,521,834 2 653 079 6 '! 7	268,598 262,431 9.	2790,432 2 915 510	6	2,391,060 2,521,834	227, 132 268,598	2,790,432

THK KENT AUTIS (A COMPANY LIM	TIC TRUST ITED BYGUARANTEE)
BALANCE SHEET	AS AT 31MARCH 2022			2022		2021
		Notes
FIXED ASSETS					2,051,243		2,143,564
Tangible Assets
CURRENT ASSETS Debtors Cash at Bank and in Hand		10	729,275 1,787,581 2,516,856			673,625 1,678,750 2,352,375
LIABILITIES Creditors: Amounts	falling due within one year	11	605,458		1,911,398	584,619	1 767756
NET CURRENT ASSETS TOTAL ASSETSLESSCURRENT LIABILITIES					3,962,641		3,911,320
LIABILITIES Creditors: Amounts	falling due after more than one year	12			1,047,131 2,915,510		1,120,888 2,790,432
NET ASSETS
REPRESENTED	BY:
Unrestricted funds					2,653,079		2,521,834
General funds
Restricted funds		17			262,431 2,915,510	8	268,598 2,790,432

STATEMENT OF CASH FLOWS FO	RTHE YEAR
				2022	2021
CASH FLOWS FROM OPERATING	ACTIVITIES	Notes 19		6 282,674	310347
Net cash provided by (used in) operating	activities
CASH FLOWS FROM INVESTING ACTIVITIES Proceeds from the sale ofproperty, plant and equipment				26, 150	~72,8857
Purchase ofproperty, plant and equipment Net cash provided by (used in) investing activities				(62,566
CASH FLOWS FROM FINANCING	ACTIVITIES			(77,462)	(76,920)
Repayments ofborrowing
Repayments offinance lease obligations Net cash provided by (used in)financing	activities
CHANGE IN CASH AND CASH EQUIVALENTS				108,831	137,120
IN THK REPORTING PERIOD
CASH AND CASH EQUIVALENTS BEGINNING OFTHE REPORTING	AT THK PERIOD	20		1,678,750	1,541,630
CASH AND CASH EQUIVALENTS	AT THE END		8	1,787,58!	1,678,750
OF THK REPORTING PERIOD

3.	TOTAL IISCOME AND ENDOWMENTS	TOTAL IISCOME AND ENDOWMENTS		2022				2021
			Unrestricted	Restricted		Unrestricted		Restricted
			Punds f	Funds	Total f		Fundsf	Funds	Tatal f
	Dsnatlons snd legscles Subsaipucns Donations and grants (including	COVID granu)	563 104565 ~l05 128		563 104,565 105 128		385 295,466 295 851		385 295466 295 851
	Other trading sctlvldss Training		11,166		11,166		939		939
	Sales ofhandicmg		ll 166		II 166		939		939
	Income from Investments		183		183		2,546		2,546
	Interest reccivablc
	Incoming fram
	Charitable activities
	Rcsidcntial ond Day Care Scrvlcc Fees Dcpartmcnt of Sociol Security SDA Receipts Independeni Living ASowsnce rcccipts Housing Bcncfii EtDomicigary Cnrc rcccipts Fuel duty rebate		7,077, 113 9,937 210,949 469,582 ISNESS	115,028	7,077,113 9,937 210,949 584,610 15,"55		6,776,738 9,714 210,011 445,"91 7,085 11,841	99,242	6,776,738 9,714 210,011 Srl4,533 7,085 11,841
	Persannl Allowances Minibus conmbutioas Other Fsmily Scrviccs Omcral funds		11,971 97,517 f~7892324	202,742 108595 f~426365l	11,971 97,517 202,742 108,595 8318689	8	13,030 22,883 7496593 5	123,198 141700 3641406	13,030 22,883 123,198 '141700 7860733

YE	AR ENDED 31 MARCH	2022
										2022	2021
8	NKT INCOMING/(OUTGOING)		RESOURCES FOR			THE YEAR
	This is stated after charging/(crediting): Auditors' Remuneration -external audit									9,000	8,713
	Bank Interest on Loans and	other Advances								35,060	36,680
	Hire Purchase Interest									1,897	2,087
	(Profit) / Loss on Disposal ofTangible Depreciation ofTangible Fixed Assets		Fixed Assets - owned -under H.P,		Contracts				(	10,139) 156,709 22,566	347 157,313 22,516
9	FIXEDASSETS
	Tangible
							Equipment,
				Improvements			Furniture
		Freehold		to			Fixtures
		Land and		Leasehold		Office	and			Motor
		Buildings		Properties		Equipment	Fittings			Vehicles	TOTAL
						E					f,
	COST ORVALUATION
	Balance as at
	1stApril 2021 Additions	2,513,554			113,877	135,272 37,390		446,702 37,326		360,093 28,250	3,569,498 102,966
	Disposals						(	713)	(	22,600) (	23,313)
	Balance as at
	31stMarch 2022	2,513,554			113,877	172,662		483,315		365,743	3,649,151
	DEPRECIATION
	Balance as at
	1stApril 2021 Charge for the year Disposals	564,614 56,971			100,782 13,095	91,321 41,760	(	365,142 43,758 427)	(	304,075 23,691 6,874) (	1,425,934 179,275 7,301)
	Balance as at
	31stMarch 2022	621,585			113,877	133,081		408,473		320,892	1,597,908
	NET BOOK VALUE
	As at 1 April 2021	1,948,940			13,095	43,951		81,560		56,018	2,143,564
	As at31March 2022	1,891,969				39,581		74,842		44,851	2,051,243

YEA	R ENDED 31 MARCH 2022
			2022	2021
	RECONCILIATION OFNET INCOME	/ (EXPENDITURE) TO
19	NET CASH FLOW FROM OPERATING	ACTIVITIES
	Net income / (expenditure) for the reporting	period (as per the statement offinancial activities)	125,078	172,240
	Adjustments for: Depreciation charges Loss/(profit) on the sale offixed assets		179,275 (10,139)	179,829 6,634
	(Increase)/decrease in debtors		(55,650)	(195,255)
	Increase / (decrease) in creditors		44,110	146,899
	Net cash provided by (used in) operating	activities	282,674 f,	310,347
			2022	2021
20	ANALYSIS OF CASH AND CASH EQUIVALENTS
	Cash and bank in hand		1,787,581	1,678,750
	Total cash and cash equivalents		1,787,581 f.	1,678,750

ANALYSIS	OF	CHANGES	IN NET DEB	T
	At	start of		New finance	At end of
	year		Cashflows	leases	year
	g			g
Cash		1,678,750	108,831		1,787,581
			108,831
Loans falling
due within
one year		(69,865)	7,678		(62,187)
Loans falling
due after
more than
one year	(1,108,828)		69,784		(1,039,044)
Finance lease
obligations		(36,182)	33,815	(14,250)	(16,617)
TOTAL		463,875	220,108	14,250)	669,733