Autism Independent UK
Annual Report and Accounts for the year ended 30 September 2023
Charity name and number:
Autism Independent UK, registered charity number 803003
Correspondence address:
199/203 Blandford Avenue Kettering Northants NN16 9AT
Trustees who served during the year:
Pam York Chair Pam Lovett Secretary Bianca Palagefiu All served throughout the year
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
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Autism Independent UK
Autism Independent UK
Trustees' Annual Report for the year ended 30 September 2023
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 have stalled, this is due to covid-19. We would have liked to have continued to provide 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.
This year, as last, has been very hard for all at the charity with working, training and general activities all reduced due to Covid-19 and its variants. There has therefore been little achieved and forward planning has all but stalled.
Management and governance arrangements
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.
As disclosed last year, Pamela Lovett (acting secretary) on the management committee, is the wife of K Lovett, the Chief Administrator. We are actively looking for a replacement for her.
As reported last year, Mrs Bell resigned as treasurer, citing that the amount of work involved is too extensive and complex and conflicts with her other day to day business. We have been 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. In the short term, the Chief Administrator will be taking this role.
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:
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Housing project has still in phase 2, actively searching for appropriate land to purchase to start phase 3including 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;
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continuing to expand the charity's collateral base for a group home project;
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continuing to expand the resource holdings in the information centre – adding further literature to the resource library;
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moved to a web based library and producing on-line training videos (Law, Education, Autism);
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continuing to produce animated films for Social Stories, social learning and understanding.
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Autism Independent UK
Proposed developments for the future
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to continue to search for appropriate land for group homes project;
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to publish all charity newsletters, constitution, accounts, meetings via Worldwide Web (covid restrictions);
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to make information free via electronic means…. Web etc.;
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to continue to improve the telephone information service;
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to increase training events (covid restrictions);
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to expand advocacy via the Web and other electronic means;
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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;
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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 its investment in domestic property to give both an income and to increase its capital base, although no additional properties were purchased this year.
Reviews of values are carried out regularly to ensure that returns are reasonable. The returns for this year (both net rental and estimated capital growth) amount to 2.34% (2022 11.41%). Thie reason for the large decrease is that the properties had a decrease in value this year (£4,062) compared to an increase in the previous year (£172,500). As these figures form part of the returns part of the equation, overall returns were down. The trust has chosen not to adopt formal ethical investment policies although attention is paid as to whom properties are rented. The net outgoing resources for the year before unrealised gains or losses on investments amounted to £15,786 (2022 – net incoming resources of £11,421).
Unrestricted funds at the end of the year amounted to £1,696,510 (2022 - £1,712,296), which represents in excess of 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:
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select suitable accounting policies and then apply them consistently;
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make judgements and estimates that are reasonable and prudent;
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state whether applicable accounting standards and statements of recommended practice have been
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followed, subject to any departures disclosed and explained in the financial statements; and
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prepare the financial statements on the going concern basis unless it is inappropriate to presume that the
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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 27 June 2023 and signed on its behalf by:
Trustee
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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 30 September 2023, 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:
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accounting records were not kept in respect of the Trust as required by section 130 of the Act; or
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the accounts do not accord with those records; or
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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
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Autism Independent UK
| Statement of Financial Activities for the year ended 30 September 2023 2023 Unrestricted Restricted Total funds funds funds Notes £ £ £ Incoming resources: Membership, donations and grants: Donations and Legacies 8,107 - 8,107 Trading income: Seminar and workshop fees 118,855 - 118,855 Investment income: Interest receivable 5,918 - 5,918 Rent receivable 57,486 - 57,486 Total incoming resources £190,366 - £190,366 Resources expended: Direct charitable expenditure: Seminar and workshop costs 65,786 - 65,786 Other expenditure: Publicity 5,175 - 5,175 Wages 53,203 - 53,203 Premises costs 68,618 - 68,618 Travel costs 129 - 129 Postage and telephone 2,826 - 2,826 Printing, copying, stationery and computer costs 7,922 - 7,922 Sundry other expenses 95 - 95 Bank charges 157 - 157 Professional fees 838 - 838 Depreciation 1,403 - 1,403 140,366 - 140,366 Total resources expended £206,152 - £206,152 Net (outgoing)/incoming resources (15,786) - (15,786) Other recognised gains and losses: Unrealised (losses)/gains on revaluation - (4,062) (4,062) Balances brought forward 1,712,296 1,303,058 3,015,354 Balances carried forward £1,696,510 £1,298,996 £2,995,506 |
2022 Total funds £ 2,714 42,525 511 53,728 |
|---|---|
| £99,478 | |
| 14,870 3,200 51,887 8,996 450 1,733 4,280 101 112 1,595 833 |
|
| 73,187 £88,057 |
|
| 11,421 172,500 2,831,433 |
|
| £3,015,354 |
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.
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Autism Independent UK
Balance Sheet at 30 September 2023
| Note Fixed assets Tangible fixed assets 2 Fixed asset investments 3 Current assets Prepaid expenses and income tax recoverable Cash at bank Creditors: amounts falling due within one year 4 Net current assets Net assets Funds Unrestricted 5 Restricted 5 |
2023 £ £ 30,158 2,405,000 2,435,158 2,224 561,962 564,186 (3,838) 560,348 £2,995,506 1,696,510 1,298,996 £2,995,506 |
2023 £ £ 30,158 2,405,000 2,435,158 2,224 561,962 564,186 (3,838) 560,348 £2,995,506 1,696,510 1,298,996 £2,995,506 |
2022 £ £ 28,712 2,154,850 2,183,562 2,055 832,347 834,402 (2,610) 831,792 £3,015,354 1,712,296 1,303,058 £3,015,354 |
2022 £ £ 28,712 2,154,850 2,183,562 2,055 832,347 834,402 (2,610) 831,792 £3,015,354 1,712,296 1,303,058 £3,015,354 |
|---|---|---|---|---|
| 2,435,158 560,348 |
2,183,562 831,792 |
|||
| 564,186 (3,838) |
834,402 (2,610) |
|||
| £2,995,506 | £3,015,354 | |||
| 1,696,510 1,298,996 |
1,712,296 1,303,058 |
|||
| £2,995,506 | £3,015,354 |
These financial statements were approved by the committee on 2 August 2024 and signed on its behalf by:
Trustee
The notes on pages 8 to 11 form part of these financial statements.
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Autism Independent UK
| Cash Flow Statement for the year ended 30th September 2023 Note Net cash inflow from financial activities 6 Returns on investment and servicing of finance Interest received Capital expenditure Purchase of tangible fixed assets Purchase of investments Increase in cash Cash at 1st October 2022 Cash at 30th September 2023 |
2023 2022 £ £ (19,242) 11,821 5,918 511 (2,849) - (254,212) - |
|---|---|
| (270,385) 12,332 832,347 820,015 |
|
| £561,962 £832,347 |
The notes on pages 8 to 11 form part of these financial statements.
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Autism Independent UK
Notes to the Financial Statements for the year ended 30 September 2023
1. Accounting policies
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.
Investment income
Investment income is recorded when receivable.
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.
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.
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.
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.
Taxation
The charity is exempt from taxation on its income and gains where they are applied for charitable purposes.
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Autism Independent UK
2. Tangible fixed assets
| Cost At 1st October 2020 Additions Disposals At 30th September 2023 Depreciation At 1st October 2020 Charge for the year Disposals At 30th September 2023 Net book amount At 30th September 2023 At 30th September 2020 |
Office and Land, other Learning portakabin, equipment materials sitework Total £ £ £ £ 83,469 1,090 36,039 120,598 2,849 - - 2,849 - - - |
|---|---|
| £86,318 £1,090 £36,039 £123,447 80,369 1,090 10,427 91,886 1,403 - - 1,403 - - - |
|
| £81,772 £1,090 £10,427 £93,289 |
|
| £4,546 - £25,612 £30,158 |
|
| £3,100 - £25,612 £28,712 |
The net book amount at 30 September 2023 represents fixed assets used for:
| Direct charitable purposes Teaching aids Recreational Other purposes Management and administration |
Office and other equipment Learning materials Land, portacabin, sitework Total £ £ £ £ 1,213 ‐ ‐ 1,213 ‐ ‐ 25,612 25,612 |
|---|---|
| 1,213 ‐ 25,612 26,825 3,333 ‐ ‐ 3,333 |
|
£4,546 ‐ £25,612 £30,158 |
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Autism Independent UK
3. Investment properties
| Cost At 1 October 2022 Additions At 30 September 2023 Revaluations At 1 October 2022 Revaluation At 30 September 2023 Carrying value At 30 September 2023 At 30 September 2022 Cost At 1 October 2022 Additions At 30 September 2023 Revaluations At 1 October 2022 Revaluation At 30 September 2023 Carrying value At 30 September 2023 At 30 September 2022 |
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 |
|
| 191,430 192,048 196,127 176,132 89,030 (4,950) 10,000 (7,500) (2,500) 50 |
|
| £186,480 £202,048 £188,627 £173,632 £89,080 |
|
| £245,000 £335,000 £260,000 £230,000 £250,000 |
|
| £249,950 £325,000 £267,500 £232,500 £249,950 |
|
| 177 114 82 176 Blandford Blandford Blandford Blandford Avenue Avenue Avenue Avenue Total £ £ £ £ £ 155,596 166,889 153,162 ‐ 955,780 ‐ ‐ ‐ 254,212 254,212 |
|
| £155,596 £166,889 £153,162 £254,212 £1,209,992 |
|
| 109,404 148,111 96,788 ‐ 1,199,070 (5,000) (15,000) (4,950) 25,788 (4,062) |
|
| £104,404 £133,111 £91,838 £25,788 £1,195,008 |
|
£260,000 £300,000 £245,000 £280,000 £2,405,000 |
|
| £265,000 £315,000 £249,950 ‐ £2,154,850 |
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 17rh November 2023 by Lime Tree Lettings and Sales Ltd, Independent Estate Agents.
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Autism Independent UK
4. Creditors – amounts falling due within one year
| Other creditors | 2023 2022 £ £ 2,610 2,610 |
|---|---|
5. Funds
| Restricted funds: Building Project fund Unrestricted funds |
At 1 Unrealised At 30 October Incoming gains/(losses) Outgoing September 2022 resources on revaluation Resources 2023 £ £ £ £ £ 1,303,058 (4,062) 1,298,996 1,712,296 190,366 (206,152) 1,696,510 |
|---|---|
£3,015,354 £190,366 (£4,062) (£206,152) £2,995,506 |
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 £ £ £ £ ‐ 1,298,996 ‐ 1,298,996 30,158 1,106,004 560,348 1,696,510 |
|---|---|
£30,158 £2,405,000 £560,348 £2,995,506 |
6. Reconciliation of net incoming resources to net cash flow from financial activities
| Net incoming resources Depreciation (Increase)/Decrease in debtors Increase/(Decrease) in creditors Interest receivable Net cash (outflow)/ inflow from financial activities |
2023 2022 £ £ (15,786) 11,421 1,403 833 (169) 83 1,228 (5) (5,918) (511) |
|---|---|
(£19,242) £11,821 |
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.
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