Acorns for Autism Annual Report For the year ended 31 December 2022 Registered Charity Commission for Northern Ireland NC100194 Noel Conn & Company Chartered Accountants
Acorns for Autism Annual Report for the year ended 31 December 2021 Contents Trustees and other information..................... Trustees, Report.........................................,.................. statementof Trustees, Responsibilities.....,.,................................. IndependentAccountants' Report.........,...............,..,.............................,............. Statementof FinancialActivities,,..,.........,............,....................................,......... Statementof Financial Position.............................................................,............. Notes tothefinancialstatements....,..............................................,..,.............,....
Acorns for Autism Trustees and other information Trustees Mrs Joanne Eileen Maguire Mrs Patricia Celene McGaffin Miss Helena Keams Secretary Mrs Joanne Eileen Maguire Contact Details Mrs Joanne Eileen Maguire The Acorns St Luke's Hospital 71 Loughgall Road Armagh BT617NQ Ernail: acorns4autism Telephone.. 07876505839 mail.com Reporting Accountants Noel Conn & Company 7 Seven Houses English Street Armagh County Armagh BT617LA Bankers Danske Bank P.0. Box183 Donegal Square West Belfast BT16JS Charity Commission Northern Ireland Number NC100194
Acorns for Autism Trustees, report for the year ended 31 December 2022 The trustees, who are also directors present their report and the unaudited financial statements for the year ended 31 December 2022. structurej governance and management The charity is an unincorporated body, and is registered as a charity for tax purposes with HM Revenue and Customs. The charity is under the control of the Trustees as detailed out in the charity conslitulion. The charity is recognised as a charity under the Charity Commission for Northem Ireland as at the date of registration being 22 May 2014. Organisation The Trustees who have served during the year are detailed out on page 2. Public Benefit The Trustees believe that both our purposes and the activities undertaken in this last financial year satisfy elements of the public benefit requirement. The Statement of Financial Activities for the year ended 31 December 2021 shows income of £NIL and costs of £1,972 giving a deficit of £1,972. statement of Public Benefit Liaising with SHSCT to ensure enhancement and development of the services provided by SHSCT for people on the autistic spectrum. This will be demonstrated by the seNices provided by the SHSCT that will have been enhanced by this group and other provisions that will have been developed by the group for the benefit of those with ASD and their families. There will also be the increased awareness, knowledge and understanding of ASD within the local communities of the SHSCT area. There will be no harm flowing. The benefit is for people with autism and their families who are directly affected by ASD, and the wider communities within the SHSCT area who will be able to expand their awareness, knowledge and understanding of autism and the challenges il presents. There will be no private benefit. Improvement in understanding of autism and the challenges that this presents to those on the spectrum and the provision of infomiation on interacting and working with someone who is on the spectrum. This will be demonstrated by the services provided by the SHSCT that will have been enhanced by this group and other provisions that will have been developed by the group for the benefit of those with ASD and their families. There will also be the increased awareness, knowledge and understanding of ASD within the local communities of the SHSCT area. There will be no harm flowing. The benefit is for people with autism and their families who are directly affected by ASD, and the wider communities within the SHSCT area who will be able to expand their awareness, knowledge and understanding of autism and the challenges it presents, There will be no private benefit. Objectives and Activities We are a recently formed group of parents, carers and services users, We meet on a monthly basis and are currently developing promotional material, eg. logo, website and flyers. Our main project al present is the development of an outdoor space al The Acoms Centre for Autism, This will be a unique ASD friendly environment, the first of its kind, and will be accessible to everyone. In order lo achieve this, we will need to source what funding opportunities are available.
Acorns for Autism Financial Review and Reserves The principal sources of income are from fundraising, donations and collections. The financial statements show a deficit for the year of £1,972.00. By order of the Trustees Jo e Eileen Trustee aguire Date
Acorns for Autism Statement of Trustees, Responsibilities The Trustees are responsible for preparing the Trustees, Annual Report and the Financial Statemenls in accordance with the applicable law and United Kingdom Accounting Standards. The law applicable to charities in Northem Ireland requires the trustees to prepare financial statements for each financial year. Under that law the trustees have prepared the financial statements in accordance with Generally Accepted Accounting Practice in the United Kingdom laccounling standards issued by the Financial Reporting Council in the UK, including Charities SORP (FRS 102). Accounting and Reporting by Charities.. Statements of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland IFRS 102} and promulgated by the Institute of Chartered Accountants in the United Kingdom and United Kingdom Lawl. Underthat law the trustees must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of the affairs of the charity and of the stalement of financial activities of the charity for that period. In preparing these financial statements, the trustees are required to.. select suitable accounting policies and then apply the consistently., obseNe the methods and principles in the Charities SORP., make judgements and estimates that a reasonable and prudent,. state whether the application of accounting standards have been followed, subject to any material departures disclosed and explained the Financial Statements., prepare the Financial Statements on the going concern basis unless it is inappropriate to presume that the charity will continue in business. 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 (Northern Ireland) 2008 and the Charity IAccounts and Reports) Regulations (Northern Ireland) 2008. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevenb'on and detection of fraud and other irregularities. The trustees are responsible for the maintenance and integrity of the corporate and financial information included on the charities website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions. Accountants A resolution to re-appoint the Accountants, Noel Conn & Company, will be proposed at the annual general meeting. By order of the Trustees Jo ne Eileen M Trustee uire Date
Acorns for Autism Independent accountants, report on the unaudited accounts to the trustees of Acorns for Autism. We report on the accounts ofAcoms for Autism for Ihe year ended 31 December 2021, which are set out on pages 7 1011. Respective responsibilities of charity trustees and examiner As the charity tNstees you are responsible for the preparation of the accounts in accordan with the requirements of the Charities Acl {NII 2008. Having being satisfied that the charity is not subject to audit, and is eligible for independent examination, it is our responsibility to.. examine the accounts under section 65 of the Charities Act follow the procedures laid down in the general Directions given by the Charity Commission for Northern Ireland under section 65(9)(b) of the Charities Act state whether particular matters have come to our attention. Basis of independent accountants, report We have exatnined your charity accounts as required under section 65 of the Charities Act and our examination was carried out in accordance with the general Directions given by the Charity Commission for Northern Ireland under seclion 6519)Ib) of the Charities Act. The examination included a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also included consideration of any unusual items or disclosures in the accounts, and seeking explanations from you as charity trustees conceming any such matters. Our role is to stale whether any material matters have come to our attention giving us cause to believe.. That accounting records were not kept in accordance with Charities Act {NII 2008 That the accounts do not accord with those accounting records That the accounts do not comply with the accounting requirements of the Charities Act (NII 2008 and with the methods and principles of the Charities Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland That there is further information needed for a proper understanding of the accounts to be reached. We have completed our examination and have no concerns in respect of the matters listed above and, in connection with following the Directions of the Charity Commission for Northern Ireland, we have found no matters that require drawing to your attention. Noel Conn & Company Chartered Accountants 7 Seven Houses English Street Armagh BT617LA 12 October 2023
Acorns for Autism statement of Financial Activities for the year ended 31 December 2022 Unrestricted Restricted Funds Funds 2022 2022 Total Funds 2022 Tolal Funds 2021 Notes Incomin Resources.. Voluntary income Donations Granls Received Other income Activities to Generate Funds Fundraising Events 2,200 Total Incoming Resources 2,200 Resources Ex ended.. Charitable Activities Charitable Donations Administration Costs Establishment Costs other Costs 252 353 1,367 252 353 1,367 252 338 57 Total Resources Expended 1,972 1,972 647 Net Incomel(Expenditure) for the year 10 (1,972) {1,972) 1,553 Gross Transfers between funds Net Incomel{Expenditure} for the year {1,972} (1,972) 1,553 Reconciliation of Funds Total funds brought forward 5,108 5,108 3,555 Total Funds to Carry Forward 3,136 3,136 5,108
Acorns for Autism Statement of Financial Position as at 31 December 2022 Employment of Capital Notes Unrestricted Restricted Funds Funds 2022 2022 Total Funds 2022 Total Funds 2021 Fixed Assets Tangible Assets Current Assets Cash at Bank and in Hand 3,936 3,936 3,936 ,936 5,908 5,908 Current Liabilities Creditors.. falling due within one year 800 800 800 800 800 Net Current Assets 3,136 3,136 5,108 Total Assets Less Current Liabilities 3,136 3,136 5,108 Funds Unrestricted Funds Restricted Funds 3,136 5,108 3,136 5,108 We approve these accounts on behalfofthe Trustees and confimi that we have made available all relevant records and information required for their preparation Truste Date The notes on pages 9 - 11 form parl of these accounts.
Acorns for Autism Notes to the financial statements for the year ended 31 December 2022 Principal accounting policies The financial statements have been prepared in accordance with applicable Accounting Standards. A summary of the more important accounting policies is set out below. Basis of accounting The financial statements are prepared in accordance with the historical cost convention. Incoming resources Voluntary income or capital is included in the Statement of Financial Activities when the charity is legally entitled to it, its financial value can be quantified with reasonable certainty and there is reasonable certainty of its ultimate receipl. Entitlement to legacies is considered established when the charity has been notified of a distribution to be made by the executors. Income received in advance of due performance under a conlracl is accounted for as deferred income until eamed. Grants for activities are recognised as income when the related conditions for legal entitlement have been mel. All other income is accounted for on an accrual basis. Resources Expended All resources expended are accounted for on an accrual basis. Charitable activities include costs of services and grants, support costs and depreciation on related assets. Costs of generating funds similarly include fundraising activities. Non -staff costs not attributed to one category of activity are allocated or apportioned pro-rat to the staffing of the relevant service. Finance, HR and administrative staff costs are directly attributable to individual activities by objective. Governance costs are those associated with constitutional and statutory requirements. Restricted Funds Restricted funds are accounted for in accordance with the particular terms of trust arising from the express or implied wishes of the donors in so far as these are intended to be binding on the charify Where such wishes are not intended to be binding, they are taken into account and recognised in appropriately designated funds. Unrestricted Free Reserves Free ReseNes represent amount which are expendable at the discretion of the trustees in furtherance of the objectives of the charity and which have not been designated for any other purpose. Such funds may be held in order to finance working capital or capital expenditure. Government grants Grants that relate to specific capital expenditure are treated as deferred income, which is then credited to the statement of Financial Activities over the related asset's useful life. Revenue grants are credited to the Statement of Financial Activities in the same year as the related expenditure is incurred, 2. Grants Received Unrestricted Restricted 2022 2022 Total 2022 Total 2021 Grant
Acorns for Autism 10. 3. Other Income Unrestricted Restricted 2022 2022 Total 2022 Total 2021 Collections 4. Charitable Donations Unrestricted Restricted 2022 2022 Total 2022 Total 2021 Donations 5. Administration Costs Unrestricted Restricted 2022 2022 Total 2022 Total 2021 Accountancy Computer General Expenses 252 252 252 252 252 252 6. Establishment Costs Unrestricted Restricted 2022 2022 Total 2022 Total 2021 Insuran 353 353 353 353 338 338 7. Other Direct Costs Unrestricted Restricted 2022 2022 Total 2022 Total 2021 Bank Interest & Charges Event costs 64 1,303 1,367 64 1,303 1,367 57 57
Acorns for Autism 11. 8. Creditors: amounts falling due within one year 2022 2021 Accountancy Sensory Garden Creditor 150 650 800 150 650 800 9. Movement In Funds At the Movement Transfers 0110112022 In Funds inllout) Transfers In Funds At the 3111212022 Unrestricted Funds General Fund 5,108 (1,972) 3,136 Restricted Funds Restricled Fund Total Funds 5,108 (1,972) 3,136 10. Net Movement in Funds, included in the above are follows: 11. Employee Information The charity does not currently have any employees. 12. Trustees, Remuneration and Benefits No trustee received any remuneration during the year ended 31 December 202212020-Nil). No Trustee received any reimbursement for approved expenses incurred in connection with the charity.