REGISTERED NUMBER 02404983 THE KENT AUTISTIC TRUST AUDITED ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2025
REGISTERED NUMBER 02404983 THE KENT AUTISTIC TRUST (A COMPANY LIMITED BY GUARANTEE) COMPANY INFORMATION CHARITY NUMBER: COMPANY NUMBER: DIRECTORS AND TRUSTEES: 801965 11809205 REGISTERED OFFICE: AUDITORS: BANKERS: SOLICITORS: Helen Jones Nicola August Gary Warner Martin Connolly John Fosker Paul Fosker William Harrison Dee Pickerill 14 High Street Brompton GILLINGHAM Kent ME7 SAE Messrs. Jeffrey Altman & Company Chartered Accountants Wayman House 141 Wickham Road Shirley CROYDON Surrey CRO 8TE Barclays Bank PLC 263-265, High Street CHATHAM Kent ME4 4BZ Messrs. Keene Marsland 6 Clanricarde Gardens TUNBRIDGE WELLS Kent TNI IPH 1
REGISTERED NUMBER 2404983 The KENT AUTISTIC TRUST (A COMPANY LIMITED BY GUARANTEE) REPORT OF THE DIRECTORS AND TRUSTEES The Directors and Trustees herewith present their Report and the Audited Financial Statements of the Charity for the year ended 31 March 2025. Legal and Administrative 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 - Accounting and Reporting by Charities Second Edition. CONSTITUTION The Kent Autistic Trust is a company limited by guarantee and a registered charity governed by its Memorandum and Articles of Association. STRUCTURE, GOVERNANCE AND MANAGEMENT The Kent Autistic Trust is a Company Limited by Guarantee. The governing body and ultimate authority of the Trust is the Board of Directors. The Trust is registered as a charity, and the Directors are the Trustees. The Trustees are appointed by the Membership. Nominations are invited prior 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. A proportion of Members must retire on rotation but may offer themselves for re-election at the AGM, in accordance with the Articles of Association. Some Trustees, however appointed, are presently either parents or siblings of people with Autism. This is not a prerequisite 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 strategic policy and set priorities. The Trustees also monitor the actions and performance of the professional staff. Potential Trustees are invited to apply from the membership of the charity. Applicants are invited to attend a Board meeting, and explanation and guidance is given on the role of a Trustee in the Kent Autistic Trust. Trustees are provided with guidance publications from the National Council for Voluntary Organisations and information about best practice from the Charities Commission and The Code of Governance for the Voluntary and Community Sector. Trustees are invited to attend the Trust Induction Training week. When considering where to focus, the Trustees have regard to the Charity Commission's guidance on public benefit and what this means for The Kent Autistic Trust. DIRECTORS AND TRUSTEES The Directors of the charitable Company, The Kent Autistic Trust, are its Trustees for the purposes of charity law and throughout this Report are collectively referred to as the Trustees. The Board is led by joint Chairs, Helen Jones and Nicola August. The Trustees who served during the year are listed below: Nicola August Martin Connolly Neil Fisher John Fosker Paul Fosker William Harrison Helen Jones (Resigned 9.12.25) 2
REGISTERED NUMBER 2404983 Dee Pickerill Gary Warner In accordance with the Articles of Association Gary Warner, Martin Connolly and Paul Fosker are due to retire by rotation. Gary Warner, Martin Connolly and Paul Fosker being eligible, offer themselves for re-election. The Board of Trustees for The Kent Autistic Trust has ultimate responsibility for all matters of governance and control within the organisation. Under the terms of the Memorandum and Articles of Association, the Board has the power to delegate responsibility for all tasks, whilst retaining accountability, to ensure the smooth day to day running of the charity and the execution of the charitable aims and objectives. MATTERS RESERVED TO THE BOARD OF TRUSTEES Consideration and approval of key policies, controls, and procedures, including investment, reserves, financial controls, whistleblowing and safeguarding. Determining the overall strategic direction of the Charity including consideration and approval of the Charity's Strategic Business Plan and financial plans. Assurance of good governance through the determination and approval of performance monitoring and the establishment and maintenance of sound systems of internal controls and risk management, with regular and appropriate reporting, as detailed in the governing documents and the terms of reference for the Board and its Committees. SENIOR MEMBERS OF STAFF The Trustees delegate the day-to-day management of the charity to the Chief Executive Officer, Christine Edwards- Daem and her team. 1. Objectives and Activities The aims of the Trust are: To develop specialised living support and day vocational support services for people with autism To provide support and advocacy services for people with autism To identify and represent all people with autism in Kent and Medway and associated complex needs. To define their needs and stimulate services to fulfil those needs 2. Achievements and Performance 2.1 The Trust Service The Trust continues to provide a variety of support services and accommodation for people with autism, developing new services, flexibly and in response to identified need. We have maintained the following quality assurance standards: Care Quality Commission - registered status with only GOOD and OUTSTANDING ratings. Trustee visits and reports - these were very positive • Feedback from the people we support, their parent/carers/families and funding authorities - feedback questionnaires six monthly provided positive feedback During this year, we provided living and day vocational support for 101 people. 3
REGISTERED NUMBER 2404983 The average number of full-time equivalent employees (including casual and part time staff) during the year was 251 (2024: 244 FTE). Our total charitable income increased to £10,456,676 in the year. (2024: £9,421,503). The surplus for the year is £189,727. 2024-25 remained at a consistent level of staff turnover and retention, and this has allowed us to renew our focus on our development strategy and our ambitions to reach out to more autistic people in need of our support. Our overarching focus is on new relationships with partners to kick start development opportunities. Part of this focus includes building trust relationships with the commissioners in Medway and Kent and this has been successful through active involvement with the Learning Disability and Autism partnership where we are one of the lead providers and by winning hearts and minds through inviting our local authority colleagues to our events and annual conference where we host international and leading speakers in the field of Autism. We always stretch ourselves to invest in staff salaries and we have again ensured we are paying our specialist workers more than the average provider in our bid to be the preferred employer, stabilising turnover and improve retention We are proud to be recognised by the Care Quality Commission as a good and outstanding provider, which is above the average national rating for care providers. This continuing external review and recognition informs the operations of the Trust as well as providing a basis for assessing the performance of the Trust. 2.2 23 FUNDRAISING: Fundraising continues to be challenging in the current economic climate. However, the part-time fundraiser who joined last year has recently been successful in securing a £200k donation, and we are beginning to see an increase in donations following a particularly intensive year of grant applications. Our focus remains on raising capital funding to support future developments, alongside securing ongoing funding for our part-time Fundraiser. During the year, we engaged professional fundraisers, which enabled us to access a broader range of grant makers. This has supported the delivery of our development plans and helped ensure the continuation of Community Family Support/Information Services. New Developments We are working with developers and local authorities on sourcing suitable accommodation for people already supported by the Charity and for autistic people in need of accommodation and support, in Medway and Kent. Work is due to commence at Newton Close to create flats for up to seven people with two large 2-bedroom flats with ensuite, apartments with access to private garden and 2 single apartments all with direct private garden access. The development will allow for more spacious and autonomous living, creating a comfortable, safe and modern environment for all. Support and Advocacy Services Our Community Family Support/Information Service is funded entirely by fundraising, and we are doing all we can to keep this valuable service available to the Kent and Medway Autistic Community. Community Family Support/Information Service Is provided by 1 professional, on a part time basis. 4
REGISTERED NUMBER 2404983 Our efforts to share the latest research and information on best practice paid off with our Conference 2025 attracting national and international speakers and may local authority colleagues so that we can improve outcomes for autistic people. 2.4 2.5 3. 3.1 Representing People with Autism in Kent Community Family Support/Information Services have been successful in representing people on the spectrum in a range of activities including training, advice, and support and are now facilitating real life autism training for medical students in conjunction with the Kent & Medway Medical School Our Positive Behavioural Support team, Head of Care and Community Family Support/information Services have provided training to local authorities, including local councillors, parents, and other public bodies such as the police, hospitals, job centres etc. The Positive Behavioural Support team won a National PBS Award in July 24, having achieved funding in partnership with Bemix to deliver the Oliver McGowan mandatory training in Kent and Medway. Risk The Trustees and the senior management team continuously assess both the risk 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 Autism Alliance, and this allows the Board to have up to date information and influence at both local and national level through trade association meetings. We are a member of the 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 with the local authorities for increases that reflect the costs in respect of NLW, pensions and general cost of living increases. The Charity has established committees in a range of areas including Finance, H & S, Housing, Quality of Service, Fundraising and Safeguarding. These committees allow Trustees to have a more in depth look at the information and data and identify threats and opportunities in a more detailed way. The Trust's financial position still compares favourably with similar charitable organisations in the sector, but the Board and the senior management team continue to review and assess the financial strategy regularly given the turbulent climate in the care sector. The senior team have also achieved cost savings in areas that do not affect the service delivery so that essential increases to staff wages can be achieved successfully, therefore ensuring stability and retention. As ever, our ongoing focus is always to keep delivering the quality we strive for and the outcomes we expect for the people we support. Financial Overview The following table summarises the financial position of the Trust as at 31 March 2025: Income Year ended 31 March 2025 £10,456,676 Year ended 31 March 2024 £9,421,503 5
3.2 4. 5. Expenditure Surplus/(deficit) Net assets £10,266,949 £189,727 £3,185,247 REGISTERED NUMBER 2404983 £9,382,161 £39,342 €2,995,520 The main source of income continues to be fees charged to Local Authority Social Services; additional important secondary sources in the financial year were Housing Benefit and Health Authority funding. Reserves Policy The Trust aims to have reserves that ensure that it has sufficient working capital, bearing in mind the relative timing of receipts from Local Authorities and ongoing expenditure. Free reserves equivalent to eight weeks' worth of (unrestricted) turnover is considered to provide an adequate level of working capital. This means that, for 2024-2025, cash reserves in the region of £1,542,769 are required. As at 31 March 2025, actual unrestricted free cash reserves, calculated as total cash at bank less restricted funds, were, £1,425,065, below target (2023/2024 £1,339,39). This is the second time this has occurred since the current free reserves policy was enacted. One single payment due from a Local Authority of over £250k was received significantly late and after year end, had this been paid on time we would have exceeded our reserves target. Following this exceptional incident, collection terms have reverted back to historic levels. Cash at bank Restricted Funds Unrestricted Funds £1,753,682 £328,617 £1,425,065 Going Concern The financial statements have been prepared on a going concern basis, the determination of which rests with the Trustees. In reaching this conclusion the Trustees have considered the position for the coming twelve months from the date of this report. The Trust has a strong balance sheet as well as suitable reserves, this coupled with a surplus position at each year end confirms the opinion that the Trust is a going concern. The Future Our Objectives for the Future To seek additional suitable premises to further increase the number of people we can support To continue to develop flexible personalised support services for people with autism To continue to improve the quality of opportunity available to people with autism To provide value for money, good quality, individualised services with support for people based on person centred planning To provide training and facilitate workshops and seminars on autism To continue to review our Family Support Service offer so we achieve best outcomes for Autistic 6
REGISTERED NUMBER 2404983 STATEMENT OF DIRECTORS' RESPONSIBILITIES Company law requires the directors to prepare financial statements for each financial year, which give a true and fair view of the state of affairs of the Company and of the net income of the Company for that period. In preparing those financial statements, the Directors are required to Select suitable accounting policies and then apply them consistently. Make judgements and estimates that are reasonable and prudent. State whether the recommendations of SORP FRS 102 have been followed, subject to any material departures disclosed and explained in the financial statements. State whether the financial statements comply with the trust deed, subject to any material departures disclosed and explained in the financial statements. Prepare the financial statements on the going concern basis unless it is inappropriate to presume that the Company will continue in business. The Directors are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the Company and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the Company and hence for taking reasonable steps for the prevention 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 defined by Section 418 of the Companies Act 2006) of which the Company's auditors are unaware, and each director has taken all the steps that he or she ought to have taken as Director in order to make himself or herself aware of any relevant audit information and to establish that the Company's auditors are aware of that information. AUDITORS The auditors, Jeffrey Altman & Company will be proposed for re-appointment at the forthcoming Annual General Meeting. ON BEHALF OF THE BOARD: Hang. HJones Director and Trustee 22 December 2025 N August Director and Trustee 7
REGISTERED NUMBER 02404983 THE KENT AUTISTIC TRUST (A COMPANY LIMITED BY GUARANTEE) INDEPENDENT AUDITORS' REPORT TO THE MEMBERS OF THE KENT AUTISTIC TRUST Opinion Ve have audited the financial statements of The Kent Autistic Trust (the charitable company) for the year ended 31 March 2025 which omprise the Statement of Financial Activities (including Income and Expenditure Account), Balance Sheet, the Statement of Cash Flows: and the Notes to the Financial Statements, including a summary of the significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland (United Kingdom Generally Accepted Accounting Policy)". In our opinion the financial statements: •give a true and fair vies of the state of the charitable company's affairs as at 31 March 2025 and of its incoming resources and application of resources for the year then ended; • have been properly prepared in accordance with United Kingdon Generally Accepted Accounting Practice; and * have been prepared in accordance with requirements of the Companies Act 2006. Basis for opinion Ve conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Ou responsibilities under those standards are further described in the Auditor's responsibilities for the audit of the financlal statements sectior of our report. We are independent of the charitable company in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the Financial Reporting Council's (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 concem basis of accounting in the preparation of the financial statements is appropriate. ased on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individuall r collectively, may cast significant doubt or The Kent Autistic Trust's ability to continue as a going concern for a period of at least 1 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 trustees are responsible for the other information contained within the annual report. The other information comprises the informatior ncluded in the annual report, including the trustees' report, but does not include the financial statements and our auditor's report thereor 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 thereo». connection with our audit of the financial statements, our responsibility is to re: Beecion tri ormain is materily in talents out entity is to read our her footined in the ours or onl 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 wa have performed, we conclude that there is a material misstatement of this other information; we are required to report that fact. We hase nothing to report in this regard. Opinion on other matters prescribed by the Companies Act 2006 In our opinion, based on the work undertaken in the course of the audit: • the information given in the trustees' report, which includes the directors' report prepared for the purposes of company lary, for the inanciat year for which the financial statements are prepared is consistent with the financial statements; and • the directors' report included within the trustees' report has been prepared in accordance with applicable legal requirements. Matters on which we are required to report by exception in the light of the knowledge and understanding of the charitable company and its environment obtained in the course of the audit, we have not identified material misstatements in the director's report încluded within the trustee's report. We have nothing to report in respect of the following matters in relation to lich the Companies Act 2006 requires us to report to you if, in our opinion: • adequate and proper accounting records have not been kept, or retums adequate for our audit have not been received from branches not visited by us; or • the financial statements are not in agreement with the accounting records and retums; or • certain disclosures of trustees' remuneration specified by law are not made; or • we have not received all the information and explanations we require for our audit.
REGISTERED NUMBER 02404983 THE KENT AUTISTIC TRUST (A COMPANY LIMITED BY GUARANTEE) INDEPENDENT AUDITORS' REPORT TO THE MEMBERS OF THE KENT AUTISTIC TRUST (continued) Responsibilities of trustees As explained more fully in the Statement of Trustees' Responsibilities, the trustees (who are also the directors of the charitable company for the pumoses 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 instees are responsible for assessing the company's ability to continue as a going concen, disclosing, as applicable, matters related to going concern and using the going concer basis of accounting unless the trustees either intend to liquidate the company or to cease operations, or have no realistic alternative but 1o do so. Auditor's responsibilities for the audit of the financial statements i objeclives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstateme ether due to fraud or error, and to issue an auditor's report that includes our opinion. Reasonable assurance is a high level of assuran to influence the economic decisions of users taken based on these financial statenients. 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 nisstatements in respect of irregularities, including fraud. The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below: Our approach to identifying and assessing the risks of material misstatement in respect of irregularities, including fraud and non- compliance with laws and regulations, was as follows: The engagement partner ensured that the engagement team collectively has the appropriate competence, capabilities and skills to identify or recognise non compliance with applicable laws and regulations. We identified the laws and regufations applicable to the Charity through discussions with Trustees and other management, and from our knowledge and experience of the Charity secior. We focused on specific laws and regulations which we considered may have a direct material effect on the financial statements or operations of the Charity. alert to instances of non-compliance throughout the audit. We assessed the susceptibility of the Charity's financial statements to material misstatement including obtaining an understanding of how fraud might occur, by: Making enquiries of management as to where they considered there was susceptibility 10 fraud, their knossledge of actual, suspected and alleged fraud; and Considering the internal controls in place to mitigate risks of fraud and non compliance with laws and regulations. transactions. In response 1o the risk of imegularities and non compliance with laws and regulations, we designed procedures which included, but were not limited to: agreeing financial statement disclosures to underlying supporting documentation; reading the minutes of the meetings of hose charged with governance; enquiring of management as to actual and potential litigation and claints; and reviessing correspondenc ith HMRC, relevant regulators including the Health and Safely Executive, and the Charity's legal advisor: ere are inherent limitations in our audit procedures described above. The more removed that laws and regulations are from financ ansactions, the less likely it is that we would become aware of non-compliance. Auditing standards also limit the audit procedur required to identify non-compliance with laws and regulations to enquiry of the Trustees and other management and the inspection of regulatory and legal correspondence, if any. Material misstatements that arise due to fraud can be harder to detect than those that arise from error as they may involve deliberate concealment or collusion. Council's descuption responsihilities website at: www.frc.org.uk/auditorsresponsibilities. This description forns 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. Our audit work has been undertaken so that we might state to the charitable company's members those matters we are required to state to them in an auditor's 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 and its members as a body, for our audit work, for ths report, or for the opinions we have forned. Teen Wayman House 141, Wickhan Road Shirley CROYDON Surrey CRO 8TE 22 December 2025 Mikaela Altman F.C.A. Senior Statutory Auditor for and on hehalf of Jeffrey Allman & Company Statutory Auditors and Chartered Accountants
REGISTERED NUMBER 02101983 THE KENT AUTISTIC TRUST (A COMPANY LIMITED BY GUARANTEE) TATEMENT OF FINANCIAL ACTIVITIES (INCLUDINI INCOME AND EXPENDITURE ACCOUNT) FOR TH YEAR ENDED 31 MARCH 2025 Unrestricted Notes Runds 2025 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 endownents RESOURCES EXPENDED Expenditure on raising funds: Expenditure on Charitable activities Total resources expended 3 13,748 43,799 26,202 10,027,999 10,111,748 : 344,928 3411928 13,748 43,799 26,202 10,372,927 10,456,676 10,011,551 10,025,501 211,148 241,448 13,950 10,252,999. 10,266,949 NET INCOME/(EXPENDITURE 86,247 103,480 189,721 TAXATION - Transfers between funds 18 NET MOVEMENT IN FUNDS 86,247 103,480 189,727 Fund balances at 1 April 2024/ 2023) 2,770,383 Fund balances at 31 March 2025/ (2021) 2,856,630€. 225,137 2,995,520 328,612 € 3,185,247 % CONTINUING OPERATIONS None of the Charity's activities were acquired or discontinued during the above five financial years. The statement of financial activites includes all gains and losses recognised in the gear. The notes on pages 13 to 20 form part of these accounts. 10 2024 Unrestricted Funds 8,055 4,800 21,967 9,151,705 9,186,527 12,900 9,095.885 9,108,785 77,742 - 77,742 2,692,641 2,770,383$ Restricted Funds € : 234,976 234,976 273,376 273,376 (38,400) - (38,400) 263,537 225,137 € Total 8,055 4,800 21,967 9,386,681 9,421,503 023200. 2,382,161 39,342 39,342 2,956,178 2,995,520
REGISTERED NUNBER 02401983 THE KENT AUTISTIC TRUST (1 COMPANY LIMITED BY GUARANTEE) BALANCE SHEET AS AT 31 MARCH 2025 2025 Notes 2024 € FIXED ASSETS Tangible Assets CURRENT ASSETS Debtors Cash at Bank and in Hand LIABILITIES Creditors: Amounts falling due within one year NET CURRENT ASSETS TOTAL ASSETS LESS CURRENT LIABILITIES LIABILITIES Creditors: Amounts falling due after more than one year NET ASSETS REPRESENTED BY: Unrestricted funds General funds Restricted funds 10 1,283,826 1,753,682 3,037,508 596.934 12 18 17 1,821,865 2,440,574 4,262,439 1,077,192 3,185,247 2,856,630 328,617 3,185,247 These accounts are prepared in accordance with the special provisions of Part 15 of the Companies Act 2006 relating to small companies. 1,896,841 1,027,348 1,564,530 2,591,878 592,874 1,999,004 3,895,845 900,325 2,995,520 2,770,383 225,137 2,995,520 Approved by the Trustees on 22 December 2025 and signed on their behalf by: is Aungre The notes on pages 13 to 20 form part of these accounts MsH Jones a 11
THE KENT AUTISTIC TRUST (A COMPANY LIMITED BY GUARANTEE) STATEMENT OF CASH FLOWS FOR THE YEAR ENDED 31 MARCH 2025 CASH FLOWS FROM OPERATING ACTIVITIES Net cash provided by (used in) operating activities CASH FLOWS FROM INVESTING ACTIVITIES Proceeds from the sale of property, plant and equipment Purchase of property, plant and equipment Net cash provided by (used in) investing activities CASH FLOWS FROM FINANCING ACTIVITIES Repayments of borrowing Cash inflow from new borrowing Repayments of finance lease obligations Net cash provided by (used in) financing activities CHANGE IN CASH AND CASH EQUIVALENTS IN THE REPORTING PERIOD CASH AND CASH EQUIVALENTS AT THE BEGINNING OF THE REPORTING PERIOD CASH AND CASH EQUIVALENTS AT THE END OF THE REPORTING PERIOD REGISTERED NUMBER 02404983 NotS 2025 21,467 2024 7,236 20 9,853 (86,217) (76,364) (75,795) 253,125 (3,281) 174,049 189,152 1,564,530 * 1,753,682 1,800 _ (62,535) (60,735) (61,976) (4,800) _(6,782) (120,281) 1,684,811 € 1,561,530
REGISTERED NUMBER 02404983 THE KENT AUTISTIC TRUST (A COMPANY LIMITED BY GUARANTEE) NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2025 1. STATUTORY INFORMATION The Charity is a Company limited by guarantee, registered in England and Wales and has no share capital. The liability of each member in the event of winding up is limited to fl. The company's registered number and registered office can be found on the Company Information page. 2. ACCOUNTING POLICIES The accounting policies set out below have been applied consistently by the Charity in the preparation of its The Accounts have been prepared in accordance with the provisions of Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland", the Charities SORP (FRS 102) second edition effective Ist January 2019 and applicable Accounting Standards and under the Historical Cost Convention and in necordance with the accruals concept of accounting, whereby both income and expenditure are recognised as they The Charity meets the definition of a public benefit entity under FR$102. (b) Preparation of accounts on a going concern basıs The Trustees do not consider that there are any material uncertainties about the Charity's ability to continue for the foreseeable future and on this basis the Accounts continue to be prepared on a going concern basis. (c) Fixed Assets and Depreciation Freehold Land and Buildings Improvements to Leasehold Properties Office Equipment 2% per annum 20% - 33.33% per annum Equipment, Furniture, Fixtures and Fittings Incoming resources (including housing benefit, residential and day care services fees, independent living allowance supporting people allowances, personal allowances, other trading receipts and bank interest) are recognised in the Accounts once the Charity has entitlement to the resources, it is probable (more likely than not) that the resources will received, and the monetary value of the incoming resources can be measured with suflicient reliabili onversely, credit is taken in the Accounts for Donations, Legacies and Grants only when they are actually received I hen donors specity that donations and grants, including capital grants, are for particular restricted purposes, whic o not amount to pre-conditions regarding entitlement, this income is included in incoming resources of restricte (e) Taxation As a registered Charity, the Trust is not liable to taxation on its income. Recovery is made of tax credits attributable to receipts under Gift Aid. In accordance with the Charities SORP (FRS102), reference to Taxation is not made in the Statement of Financial Activities as there has been no activity under that heading in either this accounting poriod or the preceding accounting period. (D) Leases Where the Charity enters into a lease which entails taking substantially all the risks and rewards of ownership of an asset, the lease is treated as a 'finance lease. The asset is recorded in the Balance Sheet as a tangible Fixed Asset and is depreciated over its estimated useful life. Future instalments under such leases, net of finance charges, are included within Creditors. Rentals payable are apportioned between the finance element, which is charged to the Statement of Financial Activities and the capital element which reduces the outstanding obligation for future instalments. All other leases are accounted for as 'operating leases' and the rental charges are charged to the Statement of Financial Activities over the period in which the cost is incurred. 13
REGISTERED NUMBER 02404983 THE KENT AUTISTIC TRUST (A COMPANY LIMITED BY GUARANTEE) NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2025 (g) Funds Accounting Charily are either: • Unrestricted general funds - these are funds which can be used in accordance with the charitable objects at the discretion of the Trustees. • Designated funds - these are funds set aside by the Trustees out of unrestricted general funds for specific future purposes or projects. • Resfricted funds - these are funds that can anly be used for particular restricted purposes within the objects of the Charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes. (h) Resources Expended Resources expended are included in the Statement of Financial Activities on an accruals basis, inclusive of any VAT which cannot be recovered. Cerfain expenditure is directly attributable to specific activities and has been included in those cost calegories. Certain other costs, which are attributable to more than one activity, are apportioned across cost categories on the basis of an estimation of the proportion of time spent on those activities. Charitable activities include expenditure associated with the provision of information, advice and support, and include both the direct costs and support costs relating to those activities. jovemance costs include those incurred in the governance of the charity and its assets and are primaril sociated with constitutional and statutory requirements Further explanation of the nature and purpose of each fund is included in the Notes to the Financial Statements. (i) Cash and cash equivalents Cash and cash equivalents include cash in hand and deposits held at call with banks. 14
HE KENT AUTISTIC TRUS A COMPANY LIMITED BY GUARANTEE TEREST US CONSTER THE 3. TOTAL INCOME AND ENDOWMENTS Substriplicss Training Sales of hardiran Incorst receivable Incoming from Fuch dusty rebate OrhoT Family Sorvices General funds Unrestricted Funds $3,799 26,202 12,310 8,261 12,210 2025 Restricted Funds 1 : 43,797 13.722 26,202 Unrestriited Funds 1,800 21,967 12,366 2024 Restrictid Furits : REGISTERED NUMBER O2O433 Tell +70 _7,585 8,055. 4,800 1,800 21,967 12,366 72,611 3,8S1
RECISTERED NUMBER ZOY THE KENT AUTISTIC TRUST (A COMPANY LIMITED BY GUARANTEE) OTES TO THE ACCOUNTS FOR TH EAR ENDED 31 MARCH 202 4 ANALYSIS OF TOTAL EXPENDITURE Costs direly allecsted to activities 2024 Costs of generating Thircut costs and materials Salaries and cuber direct labora costs Travel and acommodatica Commanicatices Premises costs Legal & professional costs Arofit fees Fesdraising Exposts Training and desehport Deprecistion (Prosit) / loss on disposal effived assess Ober Costs Cosmarity Farily Sapport / Information Servic Restricted Freds Idepended Living & Doticilary Cert Sonice Provisica 674,747 8,220,114 35,228 201,421 546,335 39,822 11,220 Other informicn & support 13,950 84,274 126,672 24,668 47,050 33930 80,0115516, 11,220 13,950 84,274 126,672 24,668 47,050 72,528 1,069 72,528 167,850 1,069 167,850 211,47 6 10206918€ Costs of gecrating firsts 12,900 Servise Provision 6$8,533 7,361,735 43,307 1$2,564 501,147 35,81S 10,200 Orbit informatica & support Total 6$8.533 7,361,735 $3,307 189,564 501,147 35,815 10,200 12,900 79,833 137,0S5 1,800) 50,498 79,833 137,055 1,800) 50,496 123,754 123,754 4,818 141,804 4,818 144,804 1290020358854273376 2.82,161. • ALLOCATION OF SUPFORT COSTS AND OVERHEADS Support and overhead costs are allocated batmen the three expunditure categories (fundraising activities, service provisica and other informatica and support activitics, as set out cot i Nose + atone). Goremant costs are those topport costs atch relate to the suiciagi; and day to day managemerd of a charity. Tho hases of allocation used are: b) direct alloratic; where a cost is wholly attribatable to a particular actinty. ) salaries: this is proporticense to stall salaries wbare costs are related to the emplayment of staff. 2024 Support and Direct costs and materials Salaries and orber direct latwur costs Travel and accommo fations Communications TESS CaSES Legal & professional costs Audit focs Training and derelopment Deprecistion (Profit) / loss cvs disposal of fixed assets Orber Costs Commanity Family Support/ Inferination Service Restricted Furds ladependent Living & Domicillary Care Time Basis Dicoct allocation Salaries Direct allocation Diroct allocation Direct costs 600,590 7,296,145 Total 74,157 923,969 14,690 534,894 24,079 11,44J Direct allocation Direct allocation 13,950 77,454 126,672 11,220 6,820 Dircet allocation 17,988 69,529 1,069 129,990 9,103.010 € 29,062 1,069 37,860 1,163,908 E Discus costs 611,268 6,493,521 25,210 149,410 490,833 19,154 Support and orarhead costs 77,265 868,214 18,097 10,154 10,314 16,561 10,200 Total € 693,533 7,361,735 43,307 189,564 501,147 35,815 10,200 12,900 72,383 137,053 79,833 1,800) - 137,053 1,800) 31,395 120,759 50,496 2002015 4,818 4,818 144,80 + 23301 10020 213901 6 STAFF COSTS AND TRUSTEES REMUNERATION 2024 6,637,938 Salaries and Wages Social Scourity Costs 526,77. + 7.161.71 Tectoded within Salaries and Wages are the following costs: 370,835 Employer pension costritations 390,971 Senior managerent sulares Incloded within Social Seority Costs are the following costs: Senior management social security costs Employes reined 8 ember (sitting egloger person contributions end prop life a fren 0 3 193 45,272 the following camings hands: 260,000 - 70,000 nil (2024: 2); £70,001 - L$0,000 I (2024: 1); 280,001 - 590,000 nil (2024: nil); 290,001 - $100,000 nil (2024: nil); £100,001 - 110,000 nil (2024: nil); £110,001 - 1120,000 1 (2024:1) The Trustees were not paid daring the year, bat were rimbarsed for exprases areating to 275(2024: Enil) relating 1o the reimbarsensent of travel, accommodation, training and computer comsumables mhich nere novssary costs incared in order for the Trustees to perform their daties. Doring the year E3,896 (20Z4: fril) w25 paid to Farley Page Solicitors for legat advice. One of the Jolat Chair of Trues is a Parter at Furky Page. 7 STAFF NUMBERS The average curber of full-time cmployees, including casual and part-time staff, duringt the year was:- Activities in the fatherance of the Charity's Objectives: Sopport and Adreasy 16
REGISTERED NUMBER 02401983 THE KENT AUTISTIC TRUST (A COMPANY LIMITED BY GUARANTEE) NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2025 8 NET INCOMING/(OUTGOING) RESOURCES FOR THE YEAR This is stated after charging/(crediting): Auditors' Remuneration - external audit Bank Interest on Loans and other Advances Hire Purchase Interest (Profit) / Loss on Disposal of Tangible Fixed Assets Depreciation of Tangible Fixed Assets - owned - under H.P. Contracts 9 FIXED ASSETS Tangible Freehold Land and Buildings € Improvements to Leasehold Properties Onice Equipment Equipment, Furniture Fixtures and Fittings € COST Balance as at Ist April 2024 Additions Disposals Balance as at 3lst March 2025 DEPRECIATION Balance as al Ist April 2024 Charge for the year Disposals Balance as at 3Ist March 2025 NET BOOK VALUE Asat 1 April 2024 As at 31 March 2025 2,532,669 19,902 36,832) 2,515,739 113,8777 113,877 218,452 33,057 8,762) 242,747 556,699 33,258 16,595) 573,362 ( 740,854 59,309 10,595) 789,568 113,877 113,877 196,178 26,282 7,728) 214,73 1,791.815 1,726,171 22,274 28,015 484,538 34,020 9,346) 509,212 72,161 64,150 The Net Book Value of Tangible Fixed Assets includes an amount of tnil (2024; £10,591) in respect of assets held under Hire Purchase Contracts. 2025 11,220 52,042 121 24,668 ( 126,673 2024 € 10,200 56,531 297 1,800) 129,993 7,002 Motor Vehicles 316,868 ‹ 80,750) ( 236,118 306,277 7,062 ( 80,750) ( 232,589 10,591 3,529 TOTAL 3,738,565 86,217 142,939) 3,681,843 1,841,724 126,673 108,419) 1,859,978 1,896,841 1,821,865 17
THE KENT AUTISTIC TRUST (A COMPANY LIMITED BY GUARANTEE) NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2025 10 DEBTORS - amounts falling due within one year Fees Receivable _ Prepayments Assets in the course of construction Accrued Income and other debtors 11 CREDITORS - amounts falling due within one year Bank Loans (Note 14) Trade Creditors Taxation and Social Security Costs Department of Social Security Personal and Mobility Allowances Held Obligations under Finance Leases Accruals and deferred income Other Creditors 12 The Hire Purchase Contracts are secured on the assets concerned CREDITORS- amounts falling due after more than one year Bank Loans (Note 14) Obligations under Finance Leases 13 sears is Enis (2024- Enil) RESTRICTED FUNDS Balance as at 01-Apr 2024 Incoming Resources Outgoing Resources Wayfield (repairs) Community Faily Sappat/edmasica Serice Butlers Park Way (repairs) 175 Albatross Avenue (repairs) Brompton House (repairs) Newton Close Homersham (repairs) Homersham Annex (repairs) The Flat, River Drive (repairs) Lock Street Woodville Butters Park Way Ashford Resource Centre Brompton House Beaver Lane Club 21 Newton 2 General 38,022 13,841 46,512 10,231 47,328 945 49,827 5,219 6,035 600 1,160 70 635 21 2,270 101 41,742 72,324 33,841 2,634 51,921 41,313 7,520 5,338 1,145 ( - 47,017) 72,528) 33,672) 2,637) 43,148) 945) 34,376) 4,732) 2,269) 2,320 225.137.5 37,000 31,28 5 124). 241,448) E Compens us riot orato coic oracle cos or anily any series supported by the Trust utlers Park Way (repair: his fund is for future repairs to the flats at Butlers Park W: This fund is for vene repairo the Mat at 175 Albatross Avenue This Fund i House tre repairs to tho flats at Brompton House mersham (repai s fund is for future repairs to the flats & building at Homersl The Flat, River Drive (repairs) This fund is for future repairs to the Flat, River Drive 18 2025 395,291 151,216 482,539 254,780 - 11,283,826 72,377 81,602 137,105 5,721 221,283 35,846 £596.934 1,077,192 - 11077,192 Transfer from Unrestricted Funds : REGISTERED NUMBER 02101983 2024 351,99 309,743. E1.027,348 71,912 129,668 128,789 5,191 3,281 202,970 51,063 - 1592,874 900,325 8900,325 Balance as at 31-Mar 2025 32,747 13,637 46,681 10,228 56,101 56,764 8,007 9,104 1,745 1,160 70 635 21 2,420 101 87,000 2,196 328,617 /
REGISTERED NUMBER 02404983 THE KENT AUTISTIC TRUST (A COMPANY LIMITED BY GUARANTEE) NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2025 14 15 16 17 18 Homersham Annexe (repairs) This fund is for future repairs to the building at Homershan Annexe Wayfield Road (repairs) This fund is for future repairs to the flats at Wayfield Road Woodville This represents a donation for use at Woodville Close Curlew This represents a donation for use at Curlew Close. Ashford Resource Centre This represents a donation for use at the Ashford Resource Centre Bros pre is a donation for use at Brompton House. his represents a donation for use at Beaver Lan This represents a donation for use at Newton Close. Bus represen a donation for use at Butlers Park Way. Clus represents a donation for use al Club 21. This represents a donation for use in the planned Neston 2 development. General This represents a general donation for the Kent Autistic Trust BANK LOANS The Bank Loans are secured by way of first Legal charges over the Company's Freehold Land and Building situated at 14, High Street, and 21, High Street, Brompton, Gillingham, Kent, Lock Street, Gillingham, Kent, Newton Close, Chatham, Kent, Manor House, Ashford, Kent and Woodville Close, Canterbury he Bank Loans are repayable by instalments and the amount of those instalments which a ayable after five years is £729,208 (2024 - £630,451 THE TESTING ON AS CONNIE paymen under nearedle opening las a sto belov.. f. perating Leases on Land and Buildings which expir Vithin one yea Trio-five years After more than five years : 222,019 222,018 212,324 + 212,324 CONTINGENT LIABILITIES There were no Contingent Liabilities as at 31 March 2025 (2024 - £Nil). ANALYSIS OF NET ASSETS BETWEEN FUNDS Tangible Fixed Assets Current Assets Current Liabilities Long Term Liabilities 2025 Total 2024 Total General Funds Restricted Funds Teal 1,821,865 3,037,508 1,821,865 3,037,508 268,317) 328617) 596,934) 1 1,077,192) 1 1.077,192) 3,513,864 • $1 328617 8 3185,217 + 3,220,657 41. - 225,131 2.95.520 RESERVE MOVEMENTS Balance brought forward Result for year Transfer between funds Unrestricted Reserves 2,770,383 86,247 12856,030 19
REGISTERED NUMBER 02404983 THE KENT AUTISTIC TRUST (A COMPANY LIMITED BY GUARANTEE) NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2025 RECONCILIATION OF NET INCOME / (EXPENDITURE) TO NET CASH FLOW FROM OPERATING ACTIVITIES Net income / (expenditure) for the reporting period (as per the statement of financial activities) Depreciation charges Loss/(profit) on the sale of fixed assets (Increase)/decrease in debtors Increase / (decrease) in creditors Net cash provided by (used in) operating activities 2025 2024 39,342 126,673 137,055 (1,800) (250,478) (216,049) 48,688 : 91,467 € 7,236 2025 2024 1,753,682 1,564,530 € 1,753,682 € 1,564,530 20 ANALYSIS OF CASH AND CASH EQUIVALENTS Cash and bank in hand Total cash and cash equivalents 21 ANALYSIS OF CHANGES IN NET DEBT At start of year New finance At end of Castiflows leases € Cash Loans falling due within one year Loans falling due after more than one year Finance lease obligations TOTAL. 1,564,530 189,152 189,152 - 1,753,682 (71,912) (465) - (72,377) (900,325) (3,281) 589,012 (176,867) 3,281 15,101 - (1,077,192) - 604,113 RELATED PARTY TRANSACTIONS There were no related party transactions during the year (nor in the preceding year). 20