Acorns for Autism Annual Report For the year ended 31 December 2023 Registsred Charity Commission for Northern Ireland NC100194 Noel Conn & Company Chartered Accountants Acorns for Autism Annual Report for the year ended 31 December 2023 Contents Trustees and otherinformation........................................................................... Trustees, Report...............................................................,............,................. ststetnent of Trustees, Responsibilities..............................................,.............,.. IndependentAccountants' Report..........................................................,............. Staternentof Financial Activities.............................................................. statement of Financial Posilion........................................................................... Notes to the financial statements..................................................................... Acorns for Autism Trustees and other inforniation Trustees Mrs Joanne Eileen Maguire Mrs Patrtcia Celene McGaffin Miss Hdena Keams Secretary Mrs Joame Eileen Maguire Contact Details Mrs Joame Eileen Maguire The Acorns Sl Luke's Hospital 71 Loughgall Road Amwh BT617NQ Email,. oms4autism Telephone: 07876505839 mail.com Reporting AGGountants Noel Conn & Company 7 Seven Houses EngfLsh Slreet Am)agh County Armagh BT617LA Bankers Danske Bank P.0. Box 183 th)negal Square West Belfast BT16JS Charity Commission Northern Ireland Number NC100194 Acorns for Autism Trustees, report for the year ended 31 December 2023 The trustees, who are also directors present their retM)rt aThJ the unaudited financial statements for the year ended 31 DeCeM￿r 2023. Structure, governance and management The charity is an unl￿orporated body, arKI is regislered as a charty for tax pur￿SeS y￿th HM Revenue and Customs. The charity is under the control of the Trustees as detailed out in the charity consiilution. The charity is recognised as a charty under Charty Commission for Northem Ireland as at the date of registration being 22 May 2014. Organisation The Trustees who have served during ttE year are delaiW ¢JJl on page 2. Publlc Benefft The Trustees believe that both our purw5es and the activities undertaken in this last financial year satisfy elements of the publr benefit requirement. The Statement of Financial Activities for the year ended 31 D￿rnber 2023 shows income of £160 and costs 01 £1,914 giving a deficit of £1,754. Statement of Publlc Beneflt Liaising with SHSCT lo ensure enhan￿n￿nI and devebpmenl of the serviw provKled by SHSCT for people on the aulislic spectrum. This wll be demonstrated by the servi￿$ provided by the SHSCT that wll have been enhanced by this group and other provisions Ihat will have been developed by the group for the benefit of those wlh ASD and their families. There wll also be the increased awareness, kr4)W￿dge and underslanding of ASD within the local communities of the SHSCT area. There will be no harm flowing. TIE benefrt is for people with autism ar￿ their families who are directly affected by ASD, and the wider communtties within the SHSCT area who wll be able lo expand their awareness, knowledge and understanding of autism and the challenges il presenls. There will be no private benefit. Improvement in understarKling of autism and Ihe ChaI￿ngeS Ihal this presents lo those on the spectrum and the provision of inf0m1at￿n on inleracling and working with someone who is on the spectrum. This will tE demonslraled by the services provided by the SHSCT that will have been enha￿ by Ihis 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, knO￿edge and understanding of ASD within the local communities of the SHSCT area. There will be no hami fijwng. The benefit is for ￿Ople autism and their families who are directly affected by ASD, and the wder communrties wlhin the SHSCT area vtho will be able to expand their awareness, knOw￿dge 2nd understanding of autism and the ChaI￿ngeS rt presents. There will be no private benefrt. Objectives and ActiVFties We are a recentty formed group of parents, ￿er5 and servi￿5 users. We meet on a monlhty basis and are currently developing promotional material, eg. kjgo, V•Ebsite and flyers. Our main project at present is the development of an outdoor spxe at The Acoms cent￿ for Autism. This wll be a unique ASD friendly environment, the first of its kind, and will te ￿$Sible10 everyone. In order10 &hieve Ihis, we wll need to source that funding opportunities are available. Acorns for Autism Financial Review and Reserves The principal sources of in￿rne are from fundraBing, donations and coll￿tions. Tr financial statements show a deficit for the year of £1,754. By order ol the Trustees 10 nne Eileen Trustee Date Acorns for Autism statement of Trustses. Responsibilities The Trustees are responsible for preparing the Trustees. knnual Rewrt and Ihe Financial Slalements in accordance with the appllcable law and United E(ngdom AcLounting Standard& The taw applicable to charitles in Northem Ireland requires tnjstees to prepare financial statements for each financial year. Under that law the trustees ha￿ prepared the financial statements in accordance with Generally Accepted Accounting Practice in the Unrted Kingdom (accounling standards issued by the Financial Reporknng Council in the UK, including Charities SORP (FRS 1021 Accounling and Reporting by Charittes: Statements of Recommended Practice applrcable to charities prepaTTTrJ Iheir arxounts in accordance wrfh the Financlal Reporting Standard applicable in the Uniled lfjngdom and Republic of Ireland {FRS 102) and promulgated by Ihe Inslilule of Chartered Accountants in the United Kingdom and United Kingdom Law). Underthat law the trustees must not approve the financk?I ststements unless they are satlsfied that they give a ttue and fair view of the state of the affalrs of the charily and of the ststement of financial activitses of the charity for that period. In preparing these financial statements, the tr￿teeS are requir&J to: select sultable accounting policies and t￿n apply the consistenlly; observe the methods and winciples li the ch￿RIeS SORP; make judgements and estimates that a reasonaEAe a￿1 prudent; stale whether the application of accounting stsndards have teen follovtsd, subl&t to any material departures diSck)S￿ and explalned the Financial Staements; prepare the Flnancra statements on the goiNJ concem basL8 unIess l is inappropriate to presume Ihat the charily wll continue in business. The Iruslees are responsible for keeping proper accounting rpLords ￿lch disclose with reasonable accuracy al any tlme the finanaal position of the charity and to enable them to ensure that Ihe financial statements compty wth the Charilies Act (Northern Ireland) 2008 and the Charity {Aco3unts and Repjrtsl Regulations (Nort￿r￿ Ireland} 2008. They are also responsible for safeguarding the assets of the charity and hen￿ for taking reasonable steps for the prevention and deleclion of fraud and other irregularities. The Irustees are responsible for the maintenance and integrAy of Ihe corporate and financial inform*lon included on the charities website. Legislatlon in Ihe United Kingdom g)veming the p￿paratiOn and disserninalion of financial statemenls may differ from leglsLalion in other jurisdicttons. Accountants A resolution to rtrappoint the Accountsnts, Noel Com & Company, I￿[1 be proposed at the annual general meeting. By order of the Trustees ne Elken uire Date Acorns for Autism Independent accountants, report on the unauditsd accounts to the trustees of Acorns for Autism. We reFI)rt on the 2£counts of Acorns for Autism for the year ended 31 CEcemter 2023, which are set oul on pages 7 to 11. Respective responsibiliiies of charity trustees and examiner As the charrty trustees you are responsible for the preparatKin of Ihe accounts in accordance with the r4uirements of the CharitEs Act INI) 2008. Having being saisfied that the charity is noi subject io a￿lt, and s elMJible for independent examination, rt bs our resp)nsibility lo: examine the accounts under seLlion 65 of Charities Act follow the prccedures laid down in the general Directions given by the Charity CoMmiss￿n for Northern Ireland under 65{9){b) of the Charities Act slate whether part￿ular matters have ￿rne lo our attentKIn. Basis of independent accountsnts, report We have examined your charity ￿CountS as r￿Uired under wtw)n 65 of Ihe Charities Acl and our examination was carried out in accordance vthh the general DIrect￿n5 given by the Charity Commission for Northern Ireland under section 65{9)Ibl of the Charities Act. The examin31ion included a review of the xcounling records kept by the charity and a comparison of the a¢xounls presented Imth those reoJrds.11 also included consKleration of any unusual items or discbsures in the accounts, and seeking explanations from you as charity Iruslees Con￿rning any such matters. Our role is to slate ￿ther any maierk31 matteJs have come to our attenlKJn grving us cause lo believe: That ￿luntIng rec￿$ We￿ r￿1 kept in ac￿dance wrth Charities Aca (Nl} 2008 That Ihe accounts do not &cord ￿￿1h those accounting records That the accounts do not compty with the &counling fequirements of the CharrtEs Acl INI) 2008 and with the ff£lhods and principles of the CharitES Slaiemenl of R￿mmended Practice applicable lo charities preparing ItEir &counls in &coidance wrth the Financia Reporting Standard appl￿ble in ihe UK and Republ￿ of Ireland That there is fUrttr￿r Informal￿n needed for a proper Underst￿dIng of ¥£ounts lo be reached. We have completed our examination and have no Cor￿mS in respect of the mallers listed atove and, in connection with followng the Directions of the Charit Commiss n f(K ￿rtheM Ireland, we have found no matters that require drawing io your attention. Noel Conn & Company Chartered Accountants 7 Seven Houses English Streel Armagh BT617LA 3 October 2024 Acorns for Autism Statement of Financial Activities for the year ended 31 December 2023 Unrestricted Restricted Funds Funds 2023 2023 Totsl Funds 2023 Total Funds 2022 Notes Incomin Resources.. Voluntary income Donations Grants Received Other income Activities to Generate Funds Fundraising Events 160 160 Totsl Incoming Resources 160 160 Resources Ex ended.. Charitable Activities Charitable Donations Administration Costs Establishment Costs Other Costs 224 353 1,337 1,914 224 353 1,337 252 353 1,367 Totsl Resources Expended 1,914 1,972 Net IncomellExpenditure) for the year 10 (1,754) (1,754) (1,972) Gross Transfe￿ be￿een funds Net Incomel(Expenditure) for the year (1,754) (1,754) (1,972) Reconciliation of Funds Tolal funds broughl foDNard 3,136 3,136 5,108 Total Funds to Carry Forward 1,382 1,382 3,136 Acorns for Autism statement of Financial Position as at 31 December 2023 Employment of Capital Notes Unrestricted Restricted Funds Funds 2023 2023 Total Funds 2023 Total Funds 2022 Flxed Assets Tangible Assets Current Assets Cash at Bank and in Hand 1,894 1,894 1,894 ,894 3,936 Current Llabllllles Credilors: falling due within one year 512 512 800 Net Current Assets 1,382 1,382 3,136 Totsl Assets Les5 Current Llabllitles 1,382 1,382 3,136 Funds Unrestricted Funds Restricted Funds 1,382 3,136 1,382 3,136 W8 approve these attounts on behalf oflhe Trustees and CLMfimi that v have made available all relevant records and infomalion reqimred for their prewalion Trust Date The notes on pages 9- 11 fom part ofthese a(xoun Acorns for Autism Notes to the financial statements for the year ended 31 December 2023 1. Prfncipal accounting policies The financial statements have been prepared in accordartt vilh appr￿atrAe Accounting Standards. A summary of the more imFQrtant ￿￿o￿ting policies ￿ set out bekjw. B8515 of accounting The financial statements are prepared in a(xordaThx with the hIStc￿al cost oinvention. Incoming resources Voluntary income or capital ts Includ￿ In the Statement of Flliancial Activities when the charity is legally entftled to it, its financial value can be quantified with reasonable certainty and there Is reasonable certainty of its ultimate receipt. Enlitlement to legacEs is considered estsbllshed ￿en Ihe charity has been notified of a distribution to be made by the exec(rtors. Iruime ￿1Ved in advance of due perforniance urKler a contract is accounted for as defetred income until earned. Grants for &tivtties ￿e recognised as Income when the related conditions for ￿gaI entrtlerrEnt have been met. All other income is ￿c1)Unted for on an accrual basls. Resources Expended All resources expended are accounted for on an ￿rUal basis. Chafftable aGt5vities Snclude costs of servi￿3 and granls, support costs and dep￿latIOn on related assets. Casts of generating funds similarly include fundraising activities. Non -staff costs not attributed to one Ca￿Ory of acti￿ty are allcKated or apportioned provral to the staffing of Ihe relevant senfjrA FinanGe, HR and alminbstrative stsff cxjsts are directty attributsble to Individual actiwlies by objective, Governance costs are those assocrat￿l wllh constitutional and statutory r4uirements. Regtrlcted Fund8 Restricted funds are accounted for in ￿ordan￿ with the particular terms of trust arising from the express or implied wishes of Ihe donots in so far as these are inteThdeAJ lo be binding Dn the charity. Where such wishes are not intended lo be binding, they are taken into a¢r￿Unt and recognised in appropriately designated funds, UnregtriGted Free Reserves Free Resetves represent amount which are expendable at the discretion of the Iruslees in furtherance of the objectwes of Ihe charity and thich have not been de5ignateJ for any other purpose. Such funds may be held in order lo finance working capital or capital expenditire. Government grants Grants that relate to Spec￿1¢ capital expenditure are treated as deferred income, which is then credited to the statemenl of Financ5al Activlties over the ￿lated assefs useful lrfe. Revenue grants are Cr￿jited to the statement of Financial Activities in the same yearas the related expenditure is incurr&J. 2. Grants Received Unrestrictsd Reslricted 2023 2023 Total 2023 Total 2022 Grant Acorns for Autism 10. 3. Other Income Unrestricted Restricted 2023 2023 Total 2023 Total 2022 Collectlons 4. Charitsble Donations Unrestricted Restricted 2023 2023 Total 2023 Totsl 2022 Donations 5. Administration Costs Unrestricted Restricted 2023 2023 Total 2023 Total 2022 Accountsncy Computer General Expenses 174 50 174 50 252 224 252 6. Establishment Costs Unrestricted Restricted 2023 2023 Total 2023 Total 2022 Insurance 353 353 353 353 353 353 7. Other Dlrect Costs Unrestricted Restricted 2023 2023 Total 2023 Total 2022 Bank Interest & Charges Event costs 67 1270 1837 67 1,270 1,337 64 1,303 1,367 Acorns for Autism 11. 8. Creditors: amounts falling due within one year 2023 2022 Accountancy Sensory Garden Credi*Jr 324 188 512 150 650 800 g. Movement In Funds At the Movement Transfers 0110112023 In Funds inl(out) Transfers At the In Funds 3111212023 Unrestricted Funds Generdl Fund 1108 (1,754) 3,354 Restricted Funds Restricted Fund Total Funds 5,108 (1,754) 3,354 10. Net Movement in Funds, included in the above are follou￿. Incoming Resources Movement Resources Expended In Funds Unrestricted Funds General Fund 160 (1,914) (1,754) Restricted Funds Restricted Total Fun(ts 160 (1,914) (1,754) 11. Employee Inforniation The charity does nol C￿r￿n11Y have any employees. 12. Trustees, Remuneration and Benefits No trustee received any remuneralion during the yearended 31 December 2023 (2022-Nif). No Trustee re￿1v￿ any reimbtrsement for aprAoved exper6es incurred in connection wtth the charity.