## ## |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|