2020-09-30-accounts - Autism Independent UK

This text was generated using OCR and may contain errors. Check the original PDF to see the document submitted to the regulator.

Autism Independent UK

Annual Report and Accounts for the year ended 30th September 2020

Charity name and number:

Autism Independent UK, registered charity number 803003

Correspondence address:

199/203 Blandford Avenue Kettering Northants NN16 9AT

Trustees at the year end and who served throughout the year:

Pam York Chair Pam Lovett Secretary Eileen Bell Treasurer Bianca Palagefiu

Custodian trustees in respect of land and buildings held: The Charity Commission

Professional advisers

Bankers: NatWest Bank plc 43 High Street Rushden Northants Solicitors: Wilson Browne 4 Grange Park Court Roman Way Northampton Independent examiners: McShane Wright Chartered Certified Accountants 2 College Street Higham Ferrers Northants

Page 1

Autism Independent UK

Autism Independent UK

Trustees' Annual Report for the year ended 30th September 2020

Constitution

Autism Independent UK is registered with the Charity Commissioners (No. 803003) and constituted by Deed of Trust. This charity was formerly known as The Society For The Autistically Handicapped (SFTAH).

History, objectives and activities

Autism Independent UK was constituted by Deed of Trust. The constitution was adopted on 12 February 1990 and amended on 16 October 1999. The deed of trust is in the process to be updated this year to be run by a management committee. The charity was formerly known as The Society For The Autistically Handicapped (SFTAH) which it continues to use as a working name. Other names used by the charity are, Autism On Line (AOL) and Autism For All. The objects of the charity are to encourage greater awareness of autism, to assist in improving the quality of life of sufferers and their families through the provision of training and to build a long term housing complex also to provide a voice for those with autism in matters of local and national government policy towards them and those involved in their care.

The main activities of the charity throughout the year continued to be the provision of training and recreational facilities for the sufferers of autism and related conditions and support and training for carers, families and professionals involved in the support of autistically handicapped individuals.

Our main objective is to continue to increase our housing portfolio to be able purchase and build the housing complex.

Management and governance arrangements

This year has been very hard for all at the charity, working, trainings and general activity's due to the

Covid-19 and its variants, so little has been achieved, forward planning has all but stalled.

Where required, new trustees are appointed by the other trustees as a body and are inducted by the Chief Administrator, K Lovett. The day to day operation of the charity is made by the management committee.

It must be noted: The Charities Commission has demanded that it be known that Pamela Lovett (acting secretary) on the management committee is the wife of Keith Lovett, We are actively looking for a replacement for her.

Mrs Bell has resigned (11.2020) (included here as this statement is written after our year end 30.9.20) as treasurer, citing the amount of work involved is too extensive and complex and conflicts with her other day to day business. We are seeking a new treasurer. That said, during covid and the work and rules involved, most say no, saying it's like a full-time job with too much responsibility, too many rules and regulations.

The trustees are all members of the management committee. This committee is the sole body for decision making. This is to be updated in our constitution during the coming year.

The trustees regularly review the risks the charity faces and, because of its investment policy, the major risk facing the charity is that a fall in property prices may affect the ability of the charity to achieve the purchase of a group home as quickly as it wants. However, there is no borrowing attaching to any of the freehold properties at present so there would be no impact on its ability to continue to achieve its main objects.

The charity has invested in land and buildings as part of its strategy to establish the group home. This will give it both an income and security for future purchase of the group home. The charity employs 3 members of staff:

Achievements, performance and future plans

The Society's major achievements during the year were:

Housing project has passed phase 1 of 3 phases and is now into phase 2, actively searching for appropriate land to purchase to start phase 3 including negotiating with North Northamptonshire Council (NNC) for this land. NNC are looking into other sites that may come up for sale but, to date, none have been found;
continuing to expand the charity's collateral base for a group home project;
providing free on-site internet access; (covid restrictions);
providing an improved telephone information service;
expanding the resource holdings in the information centre - adding literature to the resource library (covid restrictions). Now moving to web based;
producing animated films for Social Stories, social learning and understanding;
TEACCH and SCERTS has been completely halted (covid restrictions);

Page 2

Autism Independent UK

producing training videos (covid restrictions);
producing information videos, Law, Education, Autism (covid restrictions);

Proposed developments for the future

to continue to search for appropriate land for group homes project;
to publish all charity newsletters, constitution, accounts, meetings via Worldwide Web (covid restrictions) ;
to make information free via electronic means…. Web etc.;
to continue to improve the telephone information service;
to increase training events (covid restrictions) ;
to expand advocacy via the Web and other electronic means;
to supply free of charge the Carer and update Card service to carers of Autistic persons, helping them to be more aware of the available resources;
to start planning for phase 3 housing project, buildings, grants, donations;

Fundraising activities are limited to requests for grants and aid from corporate and other donors. The charity wishes to expand on this during the coming years (and looking at professional fundraisers) to enable the group home to be established quickly.

Financial review, investment policy and reserves

As has been stated, a primary aim of the charity is to establish a group home for young autism sufferers. In this respect it has continued to invest in domestic property to give both an income and to increase its capital base.

Reviews of values are carried out regularly to ensure that returns are reasonable. The returns for this year (both rental and estimated capital growth) amount to 7.7% (2019 0.4%). This reflects the current housing market. The trust has chosen not to adopt formal ethical investment policies although attention is paid as to whom properties are rented. The net incoming resources for the year before unrealised gains or losses on investments amounted to £138,955 (2019 - £102,225).

Unrestricted funds at the end of the year amounted to £1,550,127 (2019 - £1,411,172), which represents 20 years' general expenditure (excluding workshop costs which are covered by specific income).

Statement of trustees' responsibilities

Charity law requires the trustees to prepare financial statements for each financial year which show a true and fair

view of the state of affairs of the charity and its financial activities for that period. In preparing those financial statements, the trustees are required to:

select suitable accounting policies and then apply them consistently;
make judgements and estimates that are reasonable and prudent;
state whether applicable accounting standards and statements of recommended practice have been
followed, subject to any departures disclosed and explained in the financial statements; and
prepare the financial statements on the going concern basis unless it is inappropriate to presume that the
charity will continue in operational existence.

The trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charity and to enable them to ensure that the financial statements comply with the Charities Act 2011. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

This report was approved by the committee on ………………………………………………………….. and signed on its behalf by:

Trustee

Page 3

Autism Independent UK

Independent Examiners' Report to the Trustees of Autism Independent UK

We report to the trustees on our examination of the accounts for the above charity for the year ended 30th September 2020, which are set out on pages 5 to 11.

Responsibilities and basis of report

As the charity trustees of the Autism Independent UK you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (‘the Act’).

We report in respect of our examination of the charity’s accounts carried out under section 145 of the 2011 Act and in carrying out our examination we have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.

Independent examiner’s statement

We have completed our examination. We confirm that no material matters have come to our attention in connection with the examination giving us cause to believe that in any material respect:

accounting records were not kept in respect of the Trust as required by section 130 of the Act; or
the accounts do not accord with those records; or
the accounts do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a ‘true and fair view which is not a matter considered as part of an independent examination.

We have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.

McShane Wright Chartered Certified Accountants

2 College Street Higham Ferrers Northants NN10 8DZ

Page 4

Autism Independent UK

Statement of Financial Activities for the year ended 30th September 2020

Incoming resources: Membership, donations and grants: Donations and Legacies Grants Trading income: Seminar and workshop fees Sales of course materials, equipment and learning materials Investment income: Interest receivable Rent receivable Total incoming resources Resources expended: Direct charitable expenditure: Seminar and workshop costs Depreciation on charitable purpose assets Loss on sale of fixed assets Other expenditure: Publicity Wages Premises costs Travel costs Postage and telephone Printing, copying, stationery and computer Sundry other expenses Bank charges Professional fees Depreciation Loss on sale of fixed assets Total resources expended Net incoming resources Other recognised gains and losses: Unrealised gains/(losses) on revaluation Balances brought forward Balances carried forward	2020 Unrestricted funds Restricted funds Total funds £ £ £ 80,350 - 80,350 21,028 - 21,028 101,378 - 101,378 89,034 - 89,034 - - - 89,034 - 89,034 778 - 778 52,426 - 52,426 £243,616 - £243,616 29,318 ‐ 29,318 3 ‐ 3 ‐ ‐ ‐ 29,321 ‐ 29,321 4,420 ‐ 4,420 51,532 ‐ 51,532 8,808 ‐ 8,808 1,662 ‐ 1,662 1,534 ‐ 1,534 5,062 ‐ 5,062 75 ‐ 75 398 ‐ 398 713 ‐ 713 1,136 ‐ 1,136 ‐ ‐ ‐ 75,340 ‐ 75,340 £104,661 - £104,661 138,955 - 138,955 - 89,000 89,000 1,411,172 893,008 2,304,180 £1,550,127 £982,008 £2,532,135	2019 Total funds £ 88,136 -
		88,136 102,113 -
		102,113 934 51,554
		£242,737
		41,046 3 -
		41,049 12,225 51,812 20,304 2,346 1,755 8,309 377 278 637 1,420 -
		99,463 £140,512
		102,225 (45,000) 2,246,955
		£2,304,180

There were no recognised gains or losses for either financial year other than those shown above. The notes on pages 8 to 11 form part of these financial statements.

Page 5

Autism Independent UK

Balance Sheet at 30th September 2020

2020 £ £ 30,166 1,833,800 1,863,966 2,503 668,025 670,528 (2,359) 668,169 £2,532,135 1,550,127 982,008 £2,532,135	2020 £ £ 30,166 1,833,800 1,863,966 2,503 668,025 670,528 (2,359) 668,169 £2,532,135 1,550,127 982,008 £2,532,135	2019 £ £ 31,305 1,744,800 1,776,105 2,356 528,436 530,792 (2,717) 528,075 £2,304,180 1,411,172 893,008 £2,304,180	2019 £ £ 31,305 1,744,800 1,776,105 2,356 528,436 530,792 (2,717) 528,075 £2,304,180 1,411,172 893,008 £2,304,180
	1,863,966 668,169		1,776,105 528,075
670,528 (2,359)		530,792 (2,717)

	£2,532,135		£2,304,180
	1,550,127 982,008		1,411,172 893,008
	£2,532,135		£2,304,180

These financial statements were approved by the committee on ……………………………………………….. and signed on its behalf by:

Trustee

Page 6

Autism Independent UK

Cash Flow Statement for the year ended 30th September 2020

2020 £ £ 138,811 778 778 - - - - - - - 139,589 528,436 668,025	2020 £ £ 138,811 778 778 - - - - - - - 139,589 528,436 668,025	2019 £ £ 103,335 934 934 - - - - - - - 104,269 424,167 £528,436	2019 £ £ 103,335 934 934 - - - - - - - 104,269 424,167 £528,436
- - -		- - -
- -		- -

	139,589 528,436		104,269 424,167
	668,025		£528,436

Page 7

Autism Independent UK

Notes to the Financial Statements for the year ended 30th September 2020

Accounting policies

1. Basis of accounting

The financial statements have been prepared under the historical cost convention as modified for the inclusion of investment properties at valuation and in accordance with the Statement of Recommended Practice: Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) issued on 16 July 2014 and with the Charities Act 2011.

2. Investment income

Investment income is recorded when receivable.

3. Fixed assets

Depreciation is provided on all tangible fixed assets at rates calculated to write off the cost, less estimated residual value, of each asset over its expected useful life, as follows:

Office and other equipment 20% pa reducing balance Caravans 20% pa reducing balance Learning materials 25% pa reducing balance Land Nil Portakabin and sitework 25% pa reducing balance Building 2% pa straight line

Tangible fixed assets costing less than £50 are not capitalised.

4. Investment properties

Investment properties are revalued annually and included at market value. Market value is the open market estimated selling price. Where this has been given on a banding basis by the valuer, the lowest value is taken.

5. Incoming resources

In the case of grants, these are recognised as soon as the money is received and any conditions relating to the grants have been met.

Any grants for a specific purpose, either because they were requested for that purpose by the charity or because the donor specified the use, are include in income as restricted funds in the statement of financial activities. All other grants are included as unrestricted funds.

Income from seminars and workshops is recognised when the event is held irrespective of when the money is received.

Rental income is recognised as received.

6. Resources expended

Expenditure on seminars and workshops is included when the event is held irrespective of when invoices are received or money expended. This matches with the treatment of receipts for seminars and workshops.

All other revenue expenditure is recognised when incurred on an accruals basis. Irrecoverable VAT is charged as part of the relevant cost.

7. Taxation

The charity is exempt from taxation on its income and gains where they are applied for charitable purposes.

Page 8

Autism Independent UK

8. Tangible fixed assets

The net book amount at 30th September 2020 represents fixed assets used for: Office and other equipment Learning materials Land, portacabin, sitework Total £ £ £ £ Direct charitable purposes Teaching aids 4,207 2 - 4,209 Recreational - - 25,616 25,616 4,207 2 25,616 29,825 Other purposes Management and administration 337 - 4 341 £4,544 £2 £25,620 £30,166 Office and other equipment Learning materials Land, portacabin, sitework Total £ £ £ £ Cost At 1st October 2019 82,741 1,350 36,039 120,130 Additions - - - - Disposals - - - - At 30th September 2020 £82,741 £1,350 £36,039 £120,130 Depreciation At 1st October 2019 77,061 1,348 10,416 88,825 Charge for the year 1,136 - 3 1,139 Disposals - - - - At 30th September 2020 £78,197 £1,348 £10,419 £89,964 Net book amount At 30th September 2020 £4,544 £2 £25,620 £30,166 At 30th September 2019 £5,680 £2 £25,623 £31,305	Office and other equipment £ 82,741 - -	Learning materials Land, portacabin, sitework Total £ £ £ 1,350 36,039 120,130 - - - - - -
	£82,741	£1,350 £36,039 £120,130
	77,061 1,136 -	1,348 10,416 88,825 - 3 1,139 - - -
	£78,197	£1,348 £10,419 £89,964
	£4,544	£2 £25,620 £30,166
	£5,680	£2 £25,623 £31,305
	4,207 2 25,616 29,825 337 - 4 341
	£4,544 £2 £25,620 £30,166

Page 9

Autism Independent UK

9. Investment properties

Cost At 1st October 2019 Additions At 30th September 2020 Revaluations At 1st October 2019 Revaluation At 30th September 2020 Carrying value At 30th September 2020 At 30th September 2019 Cost At 1st October 2019 Additions At 30th September 2020 Revaluations At 1st October 2019 Revaluation At 30th September 2020 Carrying value At 30th September 2020 At 30th September 2019	205 209 207 211 179 Blandford Blandford Blandford Blandford Blandford Avenue Avenue Avenue Avenue Avenue £ £ £ £ £ 58,520 132,952 71,373 56,368 160,920 - - - - -
	£58,520 £132,952 £71,373 £56,368 £160,920
	146,480 127,048 138,577 138,632 49,030 10,000 20,000 8,000 10,000 8,000
	£156,480 £147,048 £146,577 £148,632 £57,030
	£215,000 £280,000 £217,950 £205,000 £217,950
	£205,000 £260,000 £209,950 £195,000 £209,950
	114 177 82 Blandford Blandford Blandford Avenue Avenue Avenue Total £ £ £ £ 166,889 155,596 153,162 955,780 - - - - £166,889 £155,596 £153,162 £955,780 78,111 54,354 56,788 789,020 15,000 10,000 8,000 89,000 £93,111 £64,354 £64,788 £878,020 £260,000 £219,950 £217,950 £1,833,800 £245,000 £209,950 £209,950 £1,744,800

The properties consist of various houses on Blandford Avenue which are currently being let at a commercial rent on a short term lease.

The premises were revalued on 3 November 2020 by Lime Tree Lettings and Sales Ltd, Independent Estate Agents.

10. Creditors – amounts falling due within one year

Other creditors	2020 2019 £ £ 2,359 2,717

Page 10

Autism Independent UK

11. Funds

Restricted funds: Building Project fund Unrestricted funds	At 1 Unrealised At 30 October Incoming gains/(losses) Outgoing September 2019 resources on revaluation resources 2020 £ £ £ £ £ 893,008 - 89,000 - 982,008 1,411,172 243,616 - (104,661) 1,550,127
	£2,304,180 £243,616 £89,000 (£104,661) £2,532,135

The restricted funds have been established by way of donations from various donors. These are restricted in that the request by the charity was for donations for the specific purpose identified above.

In the case of the Building Project fund, all donors were informed that until such time as the properties were completed for use as a group home for young adults with autism, they would be rented out on short term lets.

Fund balances are represented by:

Restricted funds: Building Project Fund Unrestricted funds	Tangible fixed assets Investments Net current assets Total £ £ £ £ - 982,008 - 982,008 30,166 851,792 668,169 1,550,127
	£31,305 £1,744,800 £528,075 £2,304,180

12. Reconciliation of net incoming resources to net cash flow from financial activities

Net incoming resources Depreciation (Increase)/Decrease in debtors Increase/(Decrease) in creditors Loss on sale of fixed assets Interest receivable Net cash inflow from financial activities	2020 2019 £ £ 138,955 102,225 1,139 1,423 (147) (1) (358) 622 - - (778) (934)
	£103,335 £138,811

Reconciliation of net cash flow to movement in net debt

The charity carries no debt. All movements in cashflows are either added to ore deducted from funds.

Page 11