REGisfERED NUMBER 02404983 THE KENT AUTISTIC TRUST AUDITED ACCOUNTS FOR THE YKAR ENDED 31 MARCH 2024 REGISTERED NUMBER 02404983 THE KENT AUTISTIC TRUST A COMPANY LIMITED BY GUARANTEE CONTENTS Legal and Administrative Inforn]ation Report of the Directors and Trustees Report of the Audltors Stat¢ment of Financial Activities (inco￿Ord(lng Summary Income and Expendittire Account ) Charity Balance Sheet Statement of Cash Flows Notes forming part of the Financial Statements 2to7 8t09 10 12 13to20 REGISTERED NUMBER 2404983 THE KENT AUTISTIC TRUST (A COMPANY LIMITED BY GUARANTEE) REPORT OF THE DIRECTORS AND TRUSTEES The Dlrectors and Trustees herewith present thelr Report and the Audited Flnancial Statement5 of the Charity for the year ended 31 March 2024. Legal and Admlnlstrative information set out on page one forms part of this Report. The Financial Statements comply with current Statutory requirements, the Memorandum and Articles of Association and the Statement of Recommended Practice- Actountln£ and Reporting by Charities Second Editlon. CONSTITUTION The Kent Autistic Trust is a company Ilmlted by guarantee and a reEiStered charity governed by Its Memorandum and Articles of Association. STftucfuRE, GOVERNANCE AND MANAGEMENT The Kent Autistic Trust 15 a Company Llmited by Guarantee. The eoverning body and ultlmate authority of the Trust is the Board of Directors. The Trust is registered as a charlty and the Directors are the Trustees. The Trustee5 are appointed by the Membershlp. Nominations are invited prlor to the Annual General Meeting but the Board may also co.opt members, Members so co.opted must offer themselves for election at the next AGM. proportlon of Membersmust relireon rotatlon but mayofferthemselvesfor re-election atthe AGM, in accordance wSth Ihe Articles of Assoclation. Some Trustees, however appolnted, are presently either parents or siblings of people wlth AutSsm. This is not prerequlslte however and anyone who has an Interest in autism and has the necessary talents and dedication can be a Board Member. The Trustees, who are volunteers. decide stratesic policy and set prioritles. The Trustees a150 monltor the actions and performance of the professlonal staff, Potential Trustees are Invited to apply from the membership of the charlty. Applicants are Invited to attend a Board meetin8 and explanation and euldance is given on the role of a Trustee in the Kent Autistic Trust. Trustees are provided wlth 8uidance publlcatlons from the Natlonal Councll for Voluntary Organlsatlon5 and information about best practite from the Charities Commlssior) and The Code ofGovernance for the Voluntaryand Communlty Sector. Trustees are Invlted to attend the Trust Induction Tralning week. When considerin8where to focus. theTrusteeshave regard tothe CharltyCommi55ion'5 8uldance on public benefit and what thls means for The Kent Autistic Trust. DIRECTORS AND TRUSTEE5 The Directors of the charitable Companyi The Kent Autlstlc Trust. are its Trustees for the purposes of charity law and throughout thls Report are collectively referred to a5 the Tru5tee5. The Board is led by joint Chalrs. Helen Jonès and Nicola August. The Trustees who Served durlne the year are listed below: NScola August Laura Blair Martin Connolly Neil Fisher John Fosker Paul Fosker Helen Jones REGISTERED NUMBER 2404983 Dee Pickerill Gary Warner William Harrison {Date Appointed 28.9.24) In accordance wlth the Artlcles of Association Nicola August. Helen Jones and John Fosker are due to retire bv rotation. Nicola August, Helen Jones and John Fosker, being eligible, offer themselves for re*lectlon. The Board of Trustees for The Kent Autistic Trust has ultimate responslbllity for all matters of governante and control wlthin the organisation. Under the terms of the Memorandum and Articles of Associatlon, the Board has the power to delegate responsibility for all tasks, whilst retainin8 accountabillly. to ensure the smooth day to day running of the charlty and the execution of the charitable alms and objectives. MATTERS RESERVED TO THE BOARD OF TRUSTEES Conslderation and approval of key pollcies. controls. and procedures, Including Investment, reserves, financlal controls, whistleblowing and safe8uardlng. Determining the overall strate8ic direction of the Charity includlng consideration and approval of the Charitqs Strategic 8usiness Plan and flnancial ￿an5. Assurance of good governance through the determlnatlon and approval of perfovmance monltorlng and the establishment and malntenance of sound systems of Internal controls and risk management, with re8ular and appropriate reportln81 as detailed in the governing documents and the terms of reference for the 8oard and its Committees. SENIOR MEMBEIIS OF STAFF The Trustees delegate the day-to-day mana8emeTrt ofthe charity to the Chief Executive Offlcer, Christlne Edwards- Daem and herteam, Objectlves and Actlvltles The alms of the Trust are: To develop specialised livlng support and day vocational support 5ervlces for people with autlsm To provide support and advocacy services for people wlth autism To Identify and represent all people wlth autism in Kent and Medway To define their needs and stimulate services to fulfil those needs Achlevements and PerfoTman¢e The Trust Servlce The Trust continue5 to provide a variety of support services and accommodatlon for people with autlsm, developing new services. flexibly and in response to Identified need. We have malntained the following quality a55urance standards: Care Quality Commission- registered status with only GOOD and OUTSTANDING ratin8S. Trustee vlsits and reports- these were very posltive Feedback from the people we support, their parentlcarerslfamilies and fundln8 authorlties feedback questlonnalres six monthly provided positive feedback During thls year, we provided living and day vocational Support for 101 people. REGISTERED NUMBER 2404983 The average number of full-time equivalent employee5 (including casual and part time staff) during the year was 24412023: 248 FTE). Our total charitable Income increased to É9.421,503 in the year. {2023: £8,874.321}. The surplus for the year is £39,342. 2023- 24 saw an improvement in staff turnoverand retention, and thls has allowed usto renew our focus on our development strategy and our ambitions to reach out to more autlstic people in need of our support. Our overarchlng focus Is on forging new relatlonships with partners to kick start development opportunitlÈs. Part of this focus Includes building trust relationshlps with the commissioners In Medway and Kent and thls has been successful through activÈ involvement with the Learning Disablllty and Autism partnership where we are one of the lead provldersand bywinnlng hearts and mlndsthrough invitlng oui local authority colleagues to our events and annual conference where we host Internatlonal and leading speakers in the field of Autism. We always stretch ourselves to invest In slaff salaries and we have again ensured we are paylng our speclalist workers more than the average provider In our bld to be the preferred employer, stabilising turnover and improve retention We are proud to be reco8nlsed bythe Care Qualltv Commlssion as a good and outstandlng provlder, which is above the average national ratlng for care providers. This continuln8 external review and recognltlon Informs the operatlons of the Trust as well a5 provldlng a basls for assessin8 the performance of the Trust. FUNDRAISING: Thls continue5 to be dlfficult, post pandemlc, Desplte this. our fundralser secured funds to continue our Family Support service in to 2024. We are once more engagin8 wlth professlonal fundraisers as this method offers u5 the best opportunlty to access more Brant makers for our development plans and also for the continuatlon of Family Support. New Developments We are worklng with developers and local authoritles on sourcln8 suitable accommodation for people already supported by the Charity and for autlstic people in need of accommodation and support, in Medway and Kent. Support and Advocacy Servlces Our Family Support Service is funded entirely by fundralslng and we are doine all we can to keep this valuable service avallable to the Kent and Medway Autistic Community. Family Support is provided by 2 professlonals, one focuses on children and families. while the other addresses the needs of adults and their families. Both staff combined reach out to over 5000 people and their families every year. REGISTERED NUMBER 2404983 Representlng People wlth Autlsm In Kent Famlly Support have been successful in representing people on the spectrum in a range of actlvities including tralnln8, advice, and support and are now facilitating real life autism training for medical students in conjunction with the Kent & Medway Medical School Our Positlve Behavioural Support team, Head of Care and Family Support have provlded tralnlng to local authorlties. intludlng local councillors, parents, and other public bodles such as the police, hospitals, lob centres etc. Rlsk The Trustees and the senioi management team continuouslyassess both the rlsk and opportunities in the changing landscape of the care sector. The CEO is an active Board member of the Kent Integrated Care Alliance and the Autlsm Alliance, and this allows the Board to have up to date information and Influence at both local and national level throts8h trade association meetings. We are a member ofthe All-Parliamentary Group on Autism (APPGA) advisory group and a member of the Parliamentary Review. which gives us an opportunity to influence legislation and proposed legislation. The Finance team and CEO continue to negotiate wlth the local authorities for Increases that reflect the costs in respect of NLWI pensions and general cost of Ilvin8 increase5. Ihe Chaf lty has established committees In a range of areas Includlng Finance, H & S, Houslng, Quality of Servlee. Fundraising and Safeguarding. These committees allow Trustee5 to have a more In depth look at the Information and data and identify threats and opportunlties in a more detailed way. The Trusys financial posltlon still compares favourably with similar charitable oreanisations In the sector, but the Board and the senlor management team continue to revlew and assess the financial strate8V regularly given the turbulent climate in the care sector. The senior team have also achieved cost savlngs in areas that do not affect the service delivery so that essentlal Increases to staff wages can be achieved successfully, therefore ensurln8 slability and retentlon. As ever, our ongoing focus Is always to keep deliverin8 the quality we strive for and the outcomes we expect for the people we support. Flnanclal Overvlew The following table summarlses ihe financial position of the Trust as at 31 March 2024: Year ended 31 Marth 2024 £9,421,503 £9,382,161 £39.342 £2,995.520 Year ended 31 March 2023 £8,874,321 £8,833,653 £40,668 £2,956,178 Income Expendlture Surplusl{deficlt) Net assets The main source of Income continues to be fees charged to Local Authority Soclal Services: addltional Important secondary sources in the financial year were Housing Benefit and Health Authority funding. REGISTERED NUMBER 2404983 Reserves Pollcv The Trust aims to have reserves that ensure that it has sufficient working capital, bearing in mind the relatlve timing of receipts frorn Local Authorities and ongoing expenditure. Free reserves equivalent to el8ht weeks, worth of (unrestricted) turnover Is considered to provide an adequate level of workin8 capltal. Thls means that, for 2023-24, cash reserves In the region of £1,407,5S5 are required. As at 31 March 2024, actual unrestricted f ree cash reserves. calculated as total cash at bank less restricted funds, were, £1.339,393, below tareet12022123 £1,421,274). This is the first tlme this has occurred slnce the current free reserves policy wa5 enacted. Thls deficit is caused solely through the late payment of invoices by local authorities. which can be seen In the increased level of Fees Recelvable within the Notes to the Financial Statements.. Cash at bank £1.564.530 Restricted Funds £225,137 £1.339,393 Unrestricted Funds Golng Concern The flnancial statements have been prepared on a 80ing concern basis, the determination of whlch rest5 with the Trustees. In reachln8 this concluslon the Trustees have considered the posltion for the comln8 twelve months from the date of this report. The Trust has a strong balance sheet as well as sultable reserves, thls coupled with a surplus position at each year end confirms the opinion that the Trust is a golng concern. The Future Our Oblectlves for the Future To seek additional suitable premises to further Increase the numberof people we can support To continue to develop flexible personali5ed support services for people with autlsm To continue to Improve the quallty of opportunlty available to people with autlsm To provide value for money, good quality. Individualised servlces with support for people based on person centred planning To provide tTalning and facSlltate workshops and seminars on autism To continue to review our Family Support Service offer so we achieve more sustainable funding REGISTERED NUMBER 2404983 STATEMENT OF DIRECTORS, RESPONS181LITIES Company law requlre5 the dlrectors to preparÈ financlal statemen¢5 for each financial year. which gSve a true and falr vlew of the state of affairs of the Company and of the net income of the Company for thal period. In preparln8 those financlal statements, the Directors are iequired to Select sultable accounting policies and then apply them con5iStently. Make judgement5 and estlmates that are reasonable and prudent. state whether the recommendatlons of SORP FRS 102 have been followed, subject to any materlal departures dlsclosed and explained in the financlal statements. State whether the financial statemenls comply wilh the trust deed, subject to any material departures disclosed and eKplalned In the flnancial statements. Prepare the flnancial statements on the golng contern basls unless It is inappropriate to presume that the Company will continue In buslness. The Directors are responsible for keepln8 proper accounting records that disclose with reasonable accuracy at anv time the financlal posltlon of the Company and enable them to ensure that the l]nancial Statements comply with the Companie5 Act 2006. They are also responsible for safeguardln8 the assets of the Company and hence for taking reasonable steps for the preventlon and detection of fraud and other Irregularities. STATEMENT AS TO DISCLOSURE OF INFORMATION TO AUDITORS So far as the Directors are aware, there Is no relevant audit information (as deflned by Section 418 of the CompaniesAct 2006) ofwhich the Compan(s auditors are unaware, and each director has taken all the steps that he or she ought to have taken a5 Dlrector In order to make himself or herself aware of any relevant audit information and to establlsh that the Companvs audltors are aware of that information, AUDITORS The audltors, Jeffrey Altman & Company will be proposed for re-appolntment at the foTEhcoming Annual Geneial Meetin8. ON BEHALF OF THE BOARD: H Jones Dlrector and Trustee N August Director and Trvstee 25th November 2024 REGISILREDNIWBERn4b4983 THE KENT AifrisTIC TRUST IA CO.%IPANY I,IbllTFD B Y GUARANTEE) INDEPENDENT AUDITORS'REPORTTOTHE hlEMBERS OFTHEKENT AUTISTICTRUST We hyc f￿￿￿¢111 *•l¢TrAnts o(Thr Kio1 Au1￿11￿ Trnsl rik cbatiiab]e for Ihr Jl 2024 iOThWi5¥ Slal(ffl(nlofFIr￿￿￿l A¢liVili¢s (irKh￿jyn1 llnd Ey]￿diD￿¢ ALYWDII, IlJlaxe Shrf the Stskytttnl ofcjsh Flo lh¢ ts'vt¢A lo thc Fin2ntiAI SL&k￿nts. thésigwfitoni ac'ttt hai'l b¢enptyYiy ￿￿￿r4dl￿a¢￿ffOa￿c¢WIth UNlthlKyknJOcMally44rrrytrdATh￿l1IZF￿c1￿<. p￿ar￿ in K£O￿an¢t wlthttw1r¢A￿1s DrihrC•*rAArL 2th5. D*its for •plDIDn W¢ wndll I￿ th¢ other infonMIioTr in doini ￿ ¢Msid¢r I￿rI￿O olhri infonr￿11OTr )* tNteiiAlly ir￿￿lS*s￿.nI wilh IFrt kTr)*l¢dFobts¢ned in the rMrK'of ihts *yd or Dth¢Ms¢ •pp¢4rn Mikiièlly nii4$111d. l( w¢ tha¢i(y Th41¢rf1l its¢*N751rter*ie* •ppJrtni ffliu1alr￿ *A'e xwirnyj lo whlh¢r thi* giv￿ 4 mik'ri•l rTr1ul4l¢r￿n1 in Lhe stst¢**nts Ihwnseliys. If, bwd M th¢ *'#* h•w ￿lI[￿mI4 ive i￿1 thtrt • nMi¢iia] misslol¢wKnt of this L4h¢i inlwT#liw *'¢ •r¢ (￿. W¢ ￿¥¢ nothin8 IDr¢ptyrt Lrilhiy r¢iu Oplnltyo on olhtr ll)Illtn pr¢s¢rlb¢d by Ibi C•nip*oEM Ad 2M16 In ourwthion, b15ed théwofftund4dAkort iti&. g(Ih4*JiL' rJrJAll¢i¥l y4•r forwhi¢h Ik fuJu￿wI sthtEme#￿ Irt li ¢rA5iskni th¢ f*wKwlsW¢n￿￿:lryl LhedirEr1￿1 Within Ihg r¢p)rf ptp•N4 in K¢W￿¢*ith¥P1ir￿< r*lilltr¥ ivblrb wt Ire re4ulr¢d lo rtporl by tJceplloD In lh¢ li￿1 of iho hn¢wledK¢ vJthMIATrJirt¥ olth¢ iryny obl•iwi in Cwxe a( thE audil 14 h1￿. M¢ idrThl]r￿d Thalaial n)L<51alcnknlts in the dir4.rws rcpMI Incl￿dea withirt the rcpon. IV¢ hii'¢ n￿h1n5 WT¥'pwl in ofthc in r¢1411Dn lo 7*lw(h the Ati fLyiiWSTAi io Fepvrt 10 if. in ovropinioD'. equai¢otrJwopet X •Ad f¢￿I￿lon1. f*hi¢b WI4UMBER OJ4•4903 THE KENT AUTlS'fic TRUST (A COI%IPANY LINIII'ED BY CUARAPITEE) NOTES TO THE ACCOUNTS FOR THE YLAK ENDBD 31 hlARCH 2024 I. STATUTORY If4FORhlAI'IOAY Th¢ Charilyis a CoJnp•nylinJiied bygullrnNlc4 teRislered and W•lrJ aDd has Do 5hat¢c4pilèl. ThE liabilityof ra¢h Thcmbci in ib¢ cv¢ftl o(wiDdingup is liniilcd to£1. The ¢•tw)aTrySreg￿Lgf¢d nuinbcrandrcgisleted olfico tjn bc fOL￿d on ihe ConwJnylTrfoTm8liort pa8C. 2. ACCOUNTINC PULICILS Th¢ 4CCOUntin8 policies sel ouibclow bav¢ br¢n ippliEd coosisie￿lybyfknt ctrthn.ly in lh¢ propaTLiinof ils {a} IlJsi¥ o( The Atcwnlg h&v¢ bcon wcpatcd irl a¢cordafiee wih lh¢ pwisions of FinthTrciol R¢trt￿ling SlaThlJid 102 Th¢ Fintsncial Rt]Wrtl￿S Siindard •pplicable in Ihe UK and R¢piibli¢ of Ir¢jw￿', Ihe Ch4riiitt SORP (FRS 102} stfond edilitsn efftdivc 1st Januory2Q19 and applirabk Acwunling Siandard8 and iLDdc¢ ihc Hisloric81 Cost Convcnlitttt ottd in aC¢wdi¢￿I wilh iha a¢rNals ¢on¢¢pt of 4c¢ountin& wlLeieby bolb ill¢om¢ JDd expcndiillre are rttoztiised # th¢y ar¢ earn¢d ood inrurr¢d. Th¢ Chaiilymcd$ Ih¢ definilioo ora public b¢nefil cntityithdtyPTIShO2. rniion of AOtLA eoneern basis Th£ Tru51tt5 do Dol consider IhAt tkne￿ ar¢ aDy mai¢ri•l un¢¢rtoinliei Ilthi tho Cbariils abiliry lo vjnlinue foT tht ror¢s¢whle fuiiirn and this ba8ii the Ac¢ounls conlinue lo b¢ pryred going rgncem baiii. rd kns¢¢y D¢Trrecial' Fieehold tthod and Buildings tttipioi'emeft￿ 10 i*￿hold Pryrli¢i Offi¢e EgILiprtteAI Equipnicnl. Furniillr¢, Fuiur¢3 al￿ Fillin hlolorV¢hicl¢s (dl Chariiable lo¢ome In￿MIn￿ (in¢ludiDg bouiio8 bEn¢fLI. weJidthLtial tsbd day ¢at¢ *rvicu fe¢4 indyadcni livitig altw4o¢¢. SUPPDrtiri8 people ollowan¢cs* ￿1$￿￿#] Allow4Tr¢¢s, oih¢f trddin8 w¢ipis •ftd baAk inlcrtsl) aT¢ r¢¢o8nixd in Ihc A¢¢ouoi$ on¢¢ lh¢ Charily cnlillcmcnl lo lh¢ tt50UW¢s. il i) prob•ble (Diorc likely IhJD ool) Ib•l Ihe r¢WUr¢￿ will b¢ rcc¢iY¢d, ny)thcidry valll¢ofihe intombng r¢50ur¢¢s ¢an b¢ mcastsrtd wilh su(fiti¢ftl ￿lIabIlity. Convcts¢ly. crcdil is LD Ib¢ A¢¢ounlS (or Donaiionl. txgxies GT•nls only4.hcn Iheythre ieiuthllyrettiv¢d by Ihe Charity. When donon Specify Ihal doo8lioo$ and ihtludin8 eapitsl or¢ pafii¢ulaf re51ricled puy5¢& whi¢b do ool aJn(wnl lo p￿￿ondI110ns w¢84idin8 Cnliikmenl. Ihis incomp is in¢hhd¢d IN itic*￿iD8 resoiirc¢5 ofMlrhcl¢d 2% per UJnLMn 21yh prrannuin 21)%_ J3 33•AprTDnnuni 21n4p¢r lloDuJn 25%w Al 4 r¢gisl¢Tvd Chirily? Ihe Tlusl is Lol lioble 10 laxalion on iti incomc. Retovery is made of lax cr¢dilo aiiribuidbl¢ to re¢eiplJ lJrtd*rGill Aid. Io ¥¢Ofdanee wilh Ihe Charilie5 SOBY {FRS102). rvfHrnr¢ 10 TaxAiion is tsoi made in th¢ Sthiem¢lll ofFinanciBI A¢liviiieJ ￿ Ihtr¢ h&8 beeh no aeiivity undef lh* h¢lldi08 io ¢iib¢r this )teoufttiDi ptriod lh¢ pr¢¢¢din8 accounlio8 pcriod. (D Wh¥r¢ Ihc Charily ¢tLItll bnlo & IfJ5¢ which cnliilj i￿1￿$ sub￿1￿11￿17Y all Ihe ri$kJ •nd rtwatdj of owtterthip of an assei. IhÈ loasa is Ir¢ated a'rw￿¢¢ leJs¥. The Asset is r¢¢ofd¢d iti th¢ Balon¢e Shed tfyn8ible Fixcd Ass¢1 and i$ dtptr¢i4l¢d OVErilS ￿tIM•(ed us¢1￿] life. Futyjre inylalrn¢n4¥ ￿der suth leases. nel orrJAaDce ck•rgeJ. •rt int1￿d¢0 Wlihin Cieditors. Reolbls pay7bie Bre apprtion¢d b¢iwttA ib¢ fw¢¢ el¢thKni, whi¢h il ¢h4r8¢d lo lh¢ Slat¢tll¢DI of FiothTh¢ial Adivilies amd the ¢4pilol ¢lcm¢nl which tdur¢$ Ihr 04lsi*idi￿8 c**liylhon for inii•lnKnts. All ￿h¢r leases oto oecowilrd for ws'Op¢raling1¢3￿*,#nd Ihttthtsl cknalgu ar¢ tharted loihe S1¥eMe￿ of FinuDrialArlivili¢S over Ibtperiod in which Iba cost is iD¢urr¢d. 13 RKGi¥fF.BEDNUMII¥M 924049IJ 'I'IIB KENT AirrisTIC TRUST (A COhlPANY LIMITED B Y GUARANTEE) NOTES TO THEACCOUNTS FOR THE YEAR ENDED JI NIARCH 2024 18) hiJkdA Actoujjlin Charity ¢iih¢r. UpJreslriclerfgepJerolffiiFd& Ib¢ discrdionofihe Tru$l¢¢s. Ihese are fvnds wbicb call bc irl ￿t￿rd￿tIce wilh Ihe eh*ril4ble obicdy fyt . Deslgndledfiiiids - Ih¢5¢ arr (unds sci asidc bythe Tnnie¢youl ofDir¢slrickd grntml fdllds ror spe¢jlic fuluTC PUTrOSeS w proiecl5_ . Resfricierffjl￿&￿ - thts¢ are fuods th•1 ran ODlyk w¥ed forptsrtittskn ￿s￿le1¢d pw WAlhiti Ihe obFcts of Ibe Cbgnty. R¢slriciioD5 arise wh¢D Jpecifiedbyih¢dontsroT wbett thttdIarera￿td (￿￿On￿￿1*[r¢slIl¢ied puq>osts. ) Re50ur¢¢s B R¢50urr¢s ¢￿￿nd¢d I￿l￿d￿ in Ihe Swiemtni of FirthD¢ial Aelivilm OD 4na¢¢nMis basis, ineknive of VAT which CAnnOt recovtted. Ctrtll￿ ¢xp¢rLdi¢urc is dir¢cily amribuixble 10 spetifie &￿I¥ll1e$ QDd kn be¢n iftchjded in WSietsi*8ories. Certain olher ¢Trsts, which aiiiibiilabl¢ lo nM)r¢ Ihan on¢ ￿1vity, aT¢ Wrfimtd Across cosi caltgori¢5 OD Ibeb￿lS offth esiitnationofibe pr¢wli￿1 of liin¢swnl oThthths¢ ChaftiDblca¢iivilies include ¢xDc￿ilIltstc 8550cialed willl lh¢ piovisio# of Inforni￿lLm. •nd sw, aAd Llltlude bdh Ihe diTtei ¢oAig tsrtd support tosis r¢lalin81o Ibos¢ Kliviiies. Oovenjthnttt toils itbtlude iknse 1Th¢￿tTed in Ihe 8oiem•nc¢ o( lh¢ chwily and ils ats¢is •ftd primirily oci¥bi¢d wilh ¢on51ilutiorkil und JIHt￿ory r¢quiremtrtiS. Furth¢r cxplaoalTron of tbe natttre and of r4¢h fund is ￿el￿ded io the Nolu lo ihe FIn￿rIal SlalemtDIJ. li) Cash and cash e iv¥lenl C￿h •Trd ¢uh ¢gui￿le￿￿ )D¢1￿C(al￿7fj hand*nd &psitsheldd edl wiihb•hky. 14 TIIL KkNf,IVliThCTrUST (A tOhlPAN¥LI.MlYtD DYGUAi4f4fF.E) Tr*OIFS70THBACCI)iINtS FOMTHE ). YOTAI INCOMEAE•DEE(￿7YI1lEh￿I 2024 202J 47D 410 7J¥J IJ Y￿h1￿5¢ IlJ67 7W?12 TMIJII 12)16 l)J 22JJlJ j.sij 6J7JJl 911.14S ISIA14 i)sJ Fwiaiyrtslt 14.161 )7 Zlg.74J 3?.?4$ ?X611 *1$1 MS I￿91& ¢ 9 TIIE KENT AvrisricTriis IACOhlPA14YLI)IITEDIII'GVAW4KfEE) FqOIE57VTHEAttW¥tS FONTHF. YCAKEt4DC.DJI MA*CIIIOI4 I APiILY515 OFTOTAl•ET6P11114TVRE 2024 2J & r¥p TWAI éJi.uJ 7J61.YJS 4JJQl lJl.5JJ ?J61.7JS 4J.)07 119.561 $01.14? 7J7.562 C659.9D2 7J7J61 6$1.IX12 146.555 i￿.¥65 10125J Jth) 501.147 414.405 INJSJ 1•3th) iojoo L2,9 Ilg y¥.iJJ JJ7ms 79.V3 iJ?ms Iw) 151. iJi66S 5q494 12J.?S4 OR Jp.éoi 247NO 247.610 iJ49 S ALl.￿￿￿Tt￿lo￿lvP1oPTc1)STSA￿D OVE￿lEADs T4 611J61 4,49)Jll 77365 W214 ?J61.7JS 4J,49) 149.41¢$ 490.•JJ 49.154 ityJ $11.147 io•.MJ 17J.•71 10.994 411.96> j￿3$) Iv 661 i•Jth) ioj 12.5W IJJ i)?155 Dowl*lLin JO.496 b2J.7 4J14 144 12*9 91455 119 6 STAFVCOSIS14hY+TWIUSTEE4TIV.hlUXEMTIOY J70.115 4JO.SJI 49J thefvlro￿Ir4*kn￿￿￿b￿kkn.. £OO.OOD-£70.OW2(102J.. JI. INCqll-¢KW) I (IOIj.N1).￿ml.tty)1fyJ 12011*iJl 7 5fAFFNVIIBEP5 242) 14 146 REGISTERED NUMBF.R 112404983 THE KENT AUTISTIC TRUST (A COMPANY LIMITED BY CUARANfEE) NOTF.S TO TEIB ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2024 2024 2023 8 NET INCOMINGI(OUTGOJNG) RESOURCES FOR THE YEAR Tlhis is staled after char8lll81(crediling)- Auditors, R¢n)Iiiietalion exl¢mal audit Bank Interest on Lonns and oihei Advances Hir¢ Piirchase Inler¢st (Profil) l Loss on Disposal of Taiigible Fixed Assets Depreciation of Taiigible Fixed A&%ets owne(I linder H.P. Coiitracls 10.200 56.531 297 1,800) 129.993 7.062 10.200 46,845 609 878 151,604 7,062 9 FIXED ASSETS Tan8ible Equii)Inent. Fumiliir¢ Fixlur¢s and Filtin Improvem￿1$ lo IKasehold Properties Freehol Land and Building$ Office Equipmeiil Motor VeSiicl TOTAL COST Balan¢e as at Isl April 2023 Additions Disposals Balan¢¢ as al 3 Isl Mar¢h 2024 DEPRECIATION Balaii¢e 8$ al Isl April 2023 Chor8e for Ihe year Disposals Bolancc 8s al 31 sl Mftrch 2024 NFT BOOK VALUE As al l April 2023 As ai 31 Ma￿h 2024 2,524,734 7,935 113.877 194,315 24,137 526,236 30.463 365,743 3,724,905 62,535 48,875 48,875 2,532,669 113,877 218,4S2 5S6,699 316.868 3,738,565 683,536 57,318 113,877 167,417 28.761 445,364 39.174 343,350 11,802 48,875 1,753.544 137,055 48.875 740.854 113,877 196,178 484,538 306,277 1.841,724 1.841.198 1,791,815 26.898 22.274 80.1172 72.161 22.393 10.591 1,971,361 1.896.X41 The Nei Book Valiie ofTgngiblc Fixed Assets in¢lude5 all ainoiint of £IO,S91 (2023: £17.654) iii respect of assets lield linder HIT¢ Piirchase Lontracts. 17 ECISTWhW&JDER414N143 THEXE,YT AUTlSI'lC'f#usT IA co.%ipANV tJhllTED BI. GUARANfEE) NOTI.STOTHt. ACCOUNTS FOR THI YEAkEND￿D)I IIAKCH1024 1024 2023 10 DEBTORS-aywMnts CallirydN¢wilhln•npynr Fees ReceiY8bl* rpa>)ntn knttued tllCOm2andotheTdtblOtX 531.992 J85.61J 309 14] Cl 027 148 4J3.DYS A41,flJJ 16.603 1511 299 ink LoAn% (Wole 14) Trade LteditOL% T4KaiiOn andSocialSriui¥LyCoJts tkpartn*ni Securily Ptrsonal ond mob￿liYA*￿aThtcS Htld Obli8Jiionswnder FinaDc• L¢￿e3 A¢crn¥b a￿dder¢￿t￿ inconL• (Mher cl￿110￿ 51.571 89.149 121,740 10.991 4.806 191379 119,668 128.789 102,970 £591 174 52S.J78 Th• HiroPuv¢hJM ConiN¢ts 4Tt5tturedoTriheMs¢ts¢one¢rrfd 12 C'REDITORS IAIUnidudfr¢rpwThlb•w•y Ballk ¢Na¢¢ 141 5iiJiioN llnderFiTrJTr¢• L¢as¢s 112.634 (985 91$ Thè Hir•Pur¢hM CMits¢ts it¢ *rt¥ftdtrnlb• ws¢ty¢orKtr•¢dthlld M¢ rtyJ)*kby jnilJlrn¢Dl¥ ih¢•rrthnlofihoM iNtslmtD15 which •i¢p•J¥bk ￿lw¢¢* 1*0 ind fiiT 13 RESTRicfED FUND5 BJl*K•#* Jl.M• Oi.ApT 202) uDir1￿7￿•j w8yr￿Id R¢Md Rtp•its fvnd FArnilyS¢Tricci. FamltyS¢Th7(¢s Futur¢ Fluilets p￿￿ WiylrYpiMI 17$ Albatr￿$ Ai'tllUEliepJiT41 44.466 21.669 3SJ131 31P22 64.984 13J.7541 32.6011 IJM41 46,512 Jo.996 4561 47Jl I 9J61 34.460 2.J72 43.085 J.583 6.$2Z 34.61J) .4Z71 JO.Y37) S.JJ91 4,9801 47.J28 945 49,827 5,219 6,OJ5 Nevrton CJo¥• Homrw$h4m{TtyalMI Honyislam Irrp•irsl ThePiai, ￿￿'*¢D￿l¥t Irepairnl Lock Sireet 37.•79 ?.i?s 4,493 P4rX Wly A5hfoTd Resourcè Ccntre 70 fjJ5 21 2.170 63J 21 1.270 beii'¢r IAa¢ C]u621 991 2.¥57) 415 ?6 560 2,6Jl 2.297 Otnlnl 2.320 27) Fihdli Serilcej This reprtS¢TrL8 fjJTrd* rnisod ITrddw•ii￿8rQ<¢l5*a M*4rdsih•toJts•fwrthM(•nily*Thi¢¢s swIM¢d byih• Tnur. BMIItTI P•rk IV•y Ireplrs) Thii fvnd is fov fijiuie repairy ityih• •1 Niileil Pl￿w*Y 175 Albalrosi Avwbwlrrp*lrsl This fvnd is for fviurtl¢p•l￿ n•1 * 175Aib•knosiA¥¢nu¢ MPtsDH•uwlr•p•lril This fvnd is for fuiurtr¢p•in 10 th¢ li H0m¢r$h*thlftpilr$l This fund IJ foT fi)lur< reDai]J ￿ th4 & buildinB* HoThryJh Flil,ItIF¢rDrli"¢(r¢pilN) This fund 1% (or fvlyr¢ ￿PAIN ¢0 ih¢FtsLNi%ttihi¥e J8 REClStEREDNWBER•IIM91J THE KENT AUTISTICTRUST IA COTrIPANYLlTrltrED BYCUAIiANTEE) N'OTESYUTHllAccouNfs FOR THE YEAR ENDEDJI htARCiI 2024 This is for fvture rryairs Lo ￿ebU￿a]DI#Ll10￿Pl5h￿A￿ry IVa)Ilrld RvIdIre￿I[S) This fvnd 15 fvlut¢ rryaits io th¢fflaL% ￿w&Y￿eldRoId This rw¢sents 4donaThon raTw¢•iw￿0￿yIwtckn￿. C¥rle Thii rry>Rstnts • fwW¢4icw￿W Ciok. A*hf•rd R•w4r¢¥ C•ilr* Bron*1￿ H• Thi5 r¢pi¢$¢nts rLdfyThaiiorJ foruxAI Dronwn Hwse. Thi5 r¢ps¢$¢nts a ¢tri*•iioTh forw*i Il¢aYttLA N¢*loo Cl•s¢ Thli rtpK¥¢nts a dyfi*iion fotlWAI Névrton Clthm. Dull¢r¥ PDrkW•y This I¢pifs¢nLsothMaiion PaikW•y. avblj This rep￿1*￿￿￿￿)*1l1oIj fotwAICMb 11. G¢n¢T•I This l¢pTt4entsa8cnE￿Id￿NLlVn fgTthEKeHL Aulislic Tr￿E. 14 BANK LOAPIS Tho t44nk LOIN iroiteuitdbyvAy•ffiTri o%Yr th¢Cor•uys Fr¢tF•ld Lw4 Iryd Iluitdl￿l>l1UJ1to •114, HighSITe¢l. •rn121. Hilh Slw¢f¢. II•LNry.Qillin%knw4 KtDI, Lock Sir¢tl, olit￿ShIni. Ktnl, NtwlLmCkb5e, Cbalhni Kpnl. Ashr￿d, KIALAThdWothllD CI15f,C*rbury. T&¢ Bitsk L￿MIr¢￿P1y•b￿¢*YIbsI•I1OttytsIl1 Iht •Jwi•f • bk 4ll¢l fi%¢ yeajy kl 16JLI.45112013-£741,017). IS OPEIiATING LEASÉCO)IhllThiENfS 2014 2Q23 l*eNiin8L¢axsthi tArA4rA DuiJdinqAwhlth¢xpr¢'. Withthoot JYAr Two. fiY¢ )Ya¥s Antr rnor• ih•Tr fii'•)¢AT 212324 212 324 191851 1921$8 16 COYTINGEMT LIABILITIES There wev¢ Thi Conlinitnl Li4bilili¢5•5 913] N14r¢h 20241202J. £NIl). 17 ANALYSISOFNETL$8ETS BrnYEEN FUNDS Reiliici T#TrgIblt￿XCdAsle Current 1.896.841 1591.871 367.7J?) l J96,Ul 2.591.171 592,1741 Cutretst Lkjbibiies 22S.lJ7) $T¢rrnLI4bililKJ 2024 TolAI 225 137 10657 (￿L £ 2995 $20 2O1J YO￿1 26) 537 J119715 I￿11¥ 18 R￿ERVE￿0vE￿Ill4Ts Rtstn'ts D>L)nc•bmu8hi for1￿ld RrSvll (Oi)t4r TrJnsfrrbetwttn 2.691.641 77.742 2 77Q 3BJ 19 REGISTERED NUMBER 02404983 THK KENT AUTISTIC TRUST (A COMPANY LIMITED BY CUARANTEE) NOTES TO TIIE ACCOUNTS FOR TFIB YEAR F.NDED 31 MARCH 2024 2024 2023 RECONCILIATION OF NET INCOhlE I (EXPENDITURE) TO 19 IYET CASH FLOW FROhl OPERATING ACTIVITIES N¢1 incoilie l (¢xpendiluTe) for Ilie reporting period (ps per Ihe stol¢m¢nl orrinuncial Activities) Adju5tmcnls for= Depreciglion char8es Lossl(profit) on Ihe SD1¢ of fixed ossels (Incr￿SeydCeTCOSC in debtors Increase l (de¢reuse) in cr¢dilor8 Net cash provlded by (uied In) oper•rfnR *ellvlll¢¥ 39.342 40,668 137,055 158,666 (1.800) 878 (216,049) (82.024) 48688 65.746 7,236 £ 52,442 2024 2023 20 ANALYSIS OF CASH AND CASH EQiIIVALENTS Cash and bank in hund TotAI ¢R5b 4lld ¢a$h equlv4l¢nti ,564,530 1.684,811 £ 1,564.530 £ 1,684 811 21 ANALYSIS OF CHANGES IN NET DEBT At IlArt of New fi￿an￿ Al end of year leases yeAr C15hlloiYs Cash 1,684,811 120,281 (120,281) 1,564,530 Loans falling di1¢ iviibin one yefLr Loans fnlling du¢ after Ihoro Il)all oli¢ year Fiiijncc lease obligations TOTAL (S1,578) (20,334) (71,912) (982.634) 82,309 (900,325) 8.087 642,512 3,281 589,012 22 RELATKD PARTY TRANSACTIONS Tlh¢rc wer¢ no relaied party lrnnsaclions diiring Ihe y¢or (nor iii Ilic pr¢¢¢dii)g year). 20