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AUTISM NI (PAPA) YfAR ENDED 31ST MARCH 2024 TRUSTLI S, RLI l)ORT (CONTINUED) Statement of Trustees, ResponsibRlitie8 in R&8pect of the Financial Statements Tlie tnistees (who are also dir¢ctoi3 of Autism NI (PAPA) for tlie pui'poses of coinpany law) are sponsible for propariiig tlie Trustees, Repoit and the fii)ancial statemlts in accordance with applicabl¢1¢1W aiid Uniled Kingdoiii Accouiitiiig Standai'ds (Genert2lly Accepted Accouiiting Practice) Compcllly law requii'¢s tho trustees t'o pI.ep'e financial statements for ¢aoh hnancial year, which give a 'ue aiid fair view of tjic state of affairs of the charitable ¢ompaiiy and of th¢ incoming resources and applicatioii o'f resources, includingy the income and expenditure, o'f the charitable company for that peiiod. In pi'cparing th¢se financial stat¥meJity th¢ tru8tees are trquired to.. I Select suitable accounling policies and apply thein consistently, 2 Observe the Ineth(xls and principles in th8 Charitios SORP 2015 (FRS 102) ' 3 Make judgemeiits aiid estiiiiates that are reasonable and prudent. 4 Stat¢ whether applicable UK Accountiiig Standards have beeii followed, subject to any malerial departi1S disclosed and explained ifi tlie fiiiaiicial 8tatemeiits' 5 Prepare Ilie accoui)(s oli tlie going concern basis iinless it is inappropriate to presume that the charil'able company will continiie iii operation. Tlie tnistces 'C respoiisible for keeping adequat¢ accountillg ieoords that disclose with reonable acLuraoy at any tiine the financial position of the charitable oompaiiy and enable them to ensure that Ihe finaiicial slaLinents comply with the Companies Act 2006. They are also responsible for safrguarding l.he assets ofthe ¢liaritabl¢ company anol hence for takiiig reasonable steps for die preveiition and detection of fi'aud aiid othei. iri.eilarities. Disclosuir of Information to Auditor In so far as the trLiSt¢es ar¢ aware: There is no r¢levant audil inforiTJatioii ofwhich the cliaritable Comp}y,S auditor is unawair, and The trLisi¢es have talceii all steps that they ouglit to have taken to make themselves awair of any relovant audit infOrMlOn and to cstablish that the auditor is aware of that informalioii. Auditors A resolution proposing that 0'FlEa Shearer be re-appointed as auditors of the company will b¢ put to tlie Aiiiiual G¢ii¢ral Meetiiig. By Order of tlie Board Z D2Low4Uu- ?oZLk- David Heatley Clialipe0n 33
AUTISM NI PAPA FINANCIAL STATEMENTS roR THE YEAR EINDED 31ST MARCH 2024 R1 PORT ofi THE KNDEPKNDENT AUDITOR TO THE MEMBERSI Opinion We l)ave aiiclited tlie fiiiancial statenieiits of Autism Nl (PAPA) (tlie 'olilly,) for the year ended 31 Ma]'ch 2024 which coiiipi-ise the St1£ fynent of Fiiian¢ial Activities, the Ball¢ nce Sheet,'the StatemeLIt of Cash Flows and the note5 lo the fiiiancil£1' staleiiicnts, inclucling a SLinYTjy of significtwl aount11]g policies. The finaiicial reportiiig fi'8JnewoTlc tliat ha8 been applied iii theii. prepar&tion is applicable law and United Iciiigdom Accounting Standw'ds, iDcludiiig finaiicial Repoiting Standard 102 Thefinanciul Reporlin.g Stoi3dard appkicable in the UK and Republic ofIreland (United Icingdom Generally Accepted Accounting Pi'¢lCtice). In OLir opinioii, tlie finaiicj1£1 stateiiientS', give a trLie aiid f2ir view of the state of tlie chaiitable coinptmy's aff'&ii's as at 31 Marcli 2024 aiid of its iiicoming IEsDw'ces ancl application Df I'esoiiices, inclLiduig its inoome and exi?enclitui'e foi. tlie yew. tlien ]ded,. liave been pi'opei'ly pi'ep81'ed in accordance with Ilie F-iiianclC Repoiting Standard applicable in the UIC aiid Ilepublits of lielEU]d (FRS 102) (effective I la11uai'y 2015} - (Clicvilies SORP (FRS102)), tlie Finaiicial Repoiting Stai)daid applicable in the Ul< aiid Republic ol lie1d (FRS 102). liÉove been preprd iii &ccordaiice with the i'equiremeiits of tlie Companics Act" 2006. Basis foi. opiiiion We cundiicted oui- &udit in ELGcord¢ince witli Interiiatioiial St]d1.ds oil Auditing (UIC) (TSAS (UK}) aiid ai)plicfLble law. Our respoiisil)ilities Lindei. Iliose standaTcls al'e 'fuither clesci'ibed in the Auditor's I'esponsibilities £01 tlie audit of the accoLints secti()n of oui. report. We ¢t indeporident. of the chai-ity in accordaiioe witli the et'liical r¢quir¢iiients that 'e i.elen1' to oui. tLudit of tlie accouiits in the Ul£, inclLidillg th¢ fRC'S Ethi& StaLidard, aiid we Iiave fulfilled oiii. olli¢T ethical i'esponsibilities iii accordaiice with tlieso i'eqiiirallents. We believe tliat the audit eviclence we h&ve obtaiiied is sufficient and appi'opiriat¢ to provide a basis 'I'or ow. opiiiion. Conclusioiis relating lo going Loiioern We liave notliing to i'eport in rcspect oli.lie folloivins iiiatters in rttlation to wliicli tlic ISAS (UIC) reqLiire us to report to you wh¢re'. Ihe trLisi"ces' use of tlie going concern basis of accoiinting in the preparation of the filiauc1 stateTllents is not appix)i)i'iate' OL tlie triistees hg.v¢ nol disclosed in die finailCl<i1 stateinents &ny ideiitified mateiiic l uncerk1inties thal Lnay cast signifLcant (IoLibt about Ilie chaLlty's ability to contiiiue to adopt the goiiig conc'n basis of accountiiig for a peiiod of al least twelve ll1011ths Froin ilie date wheii the fiiiaTJcial siateiiients w'¢ authoTised for issue. Otliei. inl'oi'ma(ioii The othei. iiifoi'niation comi)Tises tlie info1.ntioI1 included ill t'lie aniiiiEa rei)ort, othffl, tlian tlie 'financial st&t'enients aiid OLU auditoi s reporl thereoii. The trusl'ees I'e5poiisible for the other information. OUT OPLnion on the fJntuiciaJ st'at"ttnients does not cover tjie other inforni<ltion an(L except to tbe exteT]t otlierwise expliGitly stated iii oui repoit, we do not express aiiy form of assui'ance coiiLlusion tlieiEon. In coiinection witli QiiT aLidit of ilie fiiiic ncial strttc. meiits, OUT responsibility is to read the otliei, infoiThation and, in doillg so, consider wliedi¥i' die otliLr infoiniatioii is Inaterially incoiisistei)t with the fiiiaiicial slateinenls oi oui kniowledge obtained in tlie audit or otlierwise ppean to be inatei'ially misstated. If we ident'ify SLich mateyia] iiicoiisisteD¢ies or appaienl. Lnaterial iiiisstaleinents. Nve i'equii'ed to d¢tei'inine wliether there is a rnaterial misstal'ement IJJ tlie filjancial statee1]ts OT a ma1,'eii<il Inisstslement of i'he othei. infonnation. If, based oil tlie woik we have perfoniied, we coiiclude thai there is a inats'ial misstslunent of this otlier infoi'Liiation, w¢ Ic re required to i'eport tl]at fact. We have iiodiing to i'eport in this Tegw< d. PaEe J4
Aurism N PAPA IINANCIAL STATLI MENTS IOR TFIE Yl<AR EI NDED 31ST MARCI 2024 I INDEPEI NDEINT AUDTTOR TO T14E M , math.rs oil wliicli wo 4lT requircd to I.prt by exceptiojj In the light of Ihe kiiowledge and Linder,¥tding o'f the Ti'ustces and its ellvii'oninent obiained in tIIc cou]SB of th¢ au(Jil. wc have not identsfitsd matcrial 111i8Stat'eni¢iit5 in the'frustees, RepDrt. We havc nothing Jrpoit in rcspcct of ihe following Inatters iii relation to which the CDnipaiiies Act 2006 l'tquirts us to repoi'l lo you if. in oiii, opiiii<in'. suffioient accounting 1CoL.d liavs not beLn kepl. or tl)G fin8ncia] slaleiiiet)ts É¢ i)ot irj agreemciil witli thc coul]ng records. or cei'caiii disG108uI'e8 of trust¢CS' [rJulie1'al10n ypecified by lW are not Inade. oi. we have not ffceived all the infoi'ination und expl}111] we reqiiii'e Eoi, our tlLidit, ReSpO5[bIlitieS ofi.'Iwste AS ¢Kplained Ini)r¢ fLilly in thtt Statenittiil of Ti'LlSte¢s' ReSnSibIlIties. tlic tl'LlSteei, wlio w'e also Ilie direcloi'.% ofilie ¢,h81'its, f()i' tli¢ i)Iii'pos¢ ol"'conii)any Idw, are I'esi)onsible foi. tELC pi'epLtftLtion of the finim¢ial ststcments aiid Foi. being saLisfied thal Iliey give & tLue and fair view. foi'.%uGkn int¢imd cantrol as the dii'ixtoi's deternliie is necessary lo enable Ihe prei)ar&tion Df tinancial 5tat¢ments thol al'e fl'ee fiDm materia] Missl£Ltemt, whether due to fr£iud oi, errol., Iii prepai'iiig the fintmcial slatcinents, the truste 1C I'esponsible for ass&%sing the Cli.1t)S ability tr) coiitinu¢ as IL going concLll1. di8clo.%in& as 4)plic&ble. m&ttei'8 IElthd to Lyoiiig concei'n ¥llid usiiig the goiiig concern basis of accounting unlelis the truskes eiilier intcnd lo Iiqliidate the coinp&ny or to cease opei'atioiis: or havc no list1¢ alte111ative but to do so. Auilitor'y I'e.%poThsibililies fDI' tlie aii(lit of the fiii#llei#l stalem¢nts Oui. ()bjectlVCS 1¢ I'e to ol?tain re&%oii&ble assui'ai)ce about wliethei. the finaiTrciol statEll3eii(5 as a whnl¢ are fi'Be fi'oiTr m&tsLial mibstateintrit, whetliei. duo to fi'aud or eri'DI', aiid i() i%sue audiloi s i-eFATrrt that includcs OiTr opiiiion. ReABOnEIe assui'ance is EL hi level ola%'%llixiice. but 18 not & gLiai'&ntee that an aLI(lit C<)TKlucted in accordance wil.li ISAS (UICI will always dCtl. a material In1s'St£tsnlelil ivlien it exisls. Misstateineiits ctkn .188 Ii'oin frdud oi. eiTor aiid Gonsidei'ed niaierial if, i11Vi(1iia1IY oi. in tlic <t, thcy coulcl redsonably l?e cxpecled tu in'fluence the economie deoisi0118 of Ll8ers lalcen on the bas'ig of these fin&ncial .%tsl¢n1ent8. Ii-Irgulai'itie.%. in¢ludinLy I"raud, al'e iiistuiic&s of no11-cP11anLe witli laws and regLilations. We design procediii'ES in linc with our I'espon.8ibiliLieS, Outliiied above. to detcct TnattriELI misstatEmciil'g in I'espcct of ii'i'cgularities, iiicluding fi'alld. Tlie eYLent to wliiGh OLir procedu1. 8Ye capable of dcteLtiiig ll'lfLyularitie% includinL, fraLid, is detailed below, Exi)lauation AS to wliat Lixtent t.lio Iiuclit was coiisidetTd t#i)ohle vf (leteeting triTgulai'ities, ineliiding fi'xud Tlie objectives of our audit iii respeel O'L. frLLid, are io idenlily and as'sesB the I'isl(s ol Inotsrial misstateni¢iil of tl)e financial sta(lle1]I diie to fi'EiiiiI. to obtain sul-'I"i¢ieiit api)ropri¢tte aiidit evideiice I'egai'ding the 433e5sed I'i51<s o't rnatei'i2a miys1Ateniciit' due Lo'l'i'i ud. tIIiDLIEh degiEiiing arjd iiDplein¢ntiiig appi'oi)I'iote 'sp(lI)se$ to thosc SesSe(l I'isl<8' and to I'espoiicl &ppi4)pi'i&tely to inslarJ¢e.8 of fi'aud OT suspected fi2Lid idcntified dui'inE the audiL However, thtt i)riiDai'y responsibility lor tlie prevention and deLeLtion of fi'&ud rests wilh botii man¥Lgtmeiit aiid those cl)uiged wilh gov¢mancc of the Cl)&1'ity. Oui. wpro8Lli way as I'i)Ilows.' W¢ obtaiiie(l an mid¢rslTh¢ ding of the legal und regiilatory reqwKinents twplic&ble to the chaiity and Loiisidei'ed tlial the most sigiiificant. at'e the Lompanies Act 2006 aii(l the Financi RopxtinA SL211c11< I'd &pplic&ble in the UK aiid Republic of Ireland (FLiS 102) (effective l .lanaui'y 2015}- (Cliai'itios %Oi£P (PRS 102). Iiiqiiiry ofm&i)&geiii6nt, those cliaiged with govei'iianL'tt and (lie entity's 8oLicitor5 &1'Dund aL'tual &nd poleiilial litig4tion &iid clainis. ELlqUiiy of entLty si4ft' in coinpli1É nctr fLlllCtions to ideiitify aiiy inStallc of any noA-compliancc with1<1WS and r¢gulalions. Reviewiiig finuncia] ststmcllt disc108urex aii(I lestiiig to supportiTrE documenlation to assess coinpliEuia¥ willi applicable laws and regultL1ion8. 35
UTIS
Nl
PAPA
VINANCIAL STA TEMEI NTS
FOR TIIE YLI AR ENDEI D 31ST iWtARCH 2024
REIP
T OF T14E INDEPENDII NT AUDITOR TO THE
EMBEI RS,
Auditing I'lle iisk of ni¢in&geinent Dverride of controls. including through testing journal eiili'ies ai)d other
adjustinttnts IY)1' appi'oi)I'idten¢ss, and evaluatin£ tlie busin9 I'ation¢11e of significant traiisactl0] outside the
norn]&l coui'8e oFbusiJ)es%.
As i)oit of an dudil in accordtince with ISAS (UK) we exei'rise i)IreSSIonal judgeinttnt aiid maintsirt protessional sc¢I)tici.$m
Ilirouthout thel
A II'I-J%M .YI {IllPA) YEAR F,ND:l) Jis'r .1All,(..ll 2024 I Iii¢(Il'll(Kal.iJi¥' li>,L'.t)IIIL. I.d L'-xl)LMioli(u IlcLDlllItI 'I'olal F ttiiilli 2(124 'I'oiiil 14Uliit'I 20J,24 2112.1 lTrC'.OMING IIES(TrURCE. L)nnftlII1s iii)d.' LeRil¢i'es i().l(J5 .?.34.()Ci6 4hW(I.X4.1 -5111).(i.IX .1.14.fi()(> 2?X.2.17 4¢'iiibcrsliip 378,74(1 4,V).84J Xl)S.SX9 1)4.1.1)08 TrAillni sletlvldos ?05.1174 15.1.7.1? 4()5.()74 1.5B.7.12 17Y.X32 Ilcxry)illres. Ilnoks, I'i¢levK ¢t IthD.B28 It)to)kio fi'Thi)I liivestineiit¥ Llaiik IiilLI'C.I RLCLii¢LxI x.IMX .C14% "I'OTAI. INC:OM 1¢ èlN,I) [4 NDOIVII'IF.N'fii 747,6? 4hW,¥41 1.137.46.f F.xibfNIJ11'11RE l.)r fr:Ypeiiillliire oil Ila,i%inA l. lin$ 74.X61 ()7.45< ()tliw' C'IFtsIs 98.784 gEI.784 li4,(?44 ExpLn(litllre iiii ClIMrItbIO .ALtiiryliL' 8i¢ltYC'i)sl4 .377.J7.1 211.05() J71.97(1 9?.27h 7¢1£9.-144 30.5,9.3_5 l) >O.972 ?.a7,X%6 71.45{1 1fi..SlX (iuv.LfiitiiiiL. (.'.o)%1s.,' {)Ili¢i- ("'1)51 (?3£,31)) 41)4,X41) 7.U.17L) l. I W.L12.5 YL'f INC.(.)flll', yr.'r{FXIILNDITLRL} yr.T Iti:;,11.ISF.D I.N'L,.Th,vFyT CwpIJPS -YLI'l' I INlllI Al,181,;1) IPil'l,'S'i'Mi,'h i 11.1).8Sk%) CAifi. 'RèlYI ¢s]¥"I::R I,,R()l, 1.1 NRlI'S'I'ItIC:'I'Tr'i) 'I'()-iii,'%'"i'iiic..i.'ll) 13.443 311.440 I10.(?OC lJ,-1561 -1.-35(1 Ni,:'r Pwioirr,fvilr.P¥'f IN I". L.-NDS I l).Q87 .7 %.440 RICONCII.IIlTIC)N OF ri,:Ix,Ds IklLAhCI,' O Tr'L'NIIS ik'l, l.S'l' Illjlllj. 21h2J (i7).12S 2>.<)8.1 701.111 I)AI.AliCL OF F'L,NDS' AT31S1' MARCII 2024 68£.215 511.3.3(1 739.5$1 701 111 TO'I'AL fuyDS (185,Tr15 54.13(1 7.19.5.%1
All I"1SM NI (I¥AP,I} YrAIIR F,NI>EI) iis'r P+lAIICFI 2U24 STATEhlENT (Ir riNANCI,11., ,Ic'riiyii'iL8 i."orlPAIIA'T'JVI:, YknII< I.'NDLD.11%'1- h:IAIIC.'1121121 Iliii'vAlrlcled Il¢$lrliteil ¢lnLo)IPlhl'EiliiibT IIiLiiYfiL' ciiiil l-.XPQT)IlilEITk AuL-ULllIt) 2tl2.I 202.1 2112.1 INCI),1.C RESOL ttC.ES 0)] I 354.?X% N4oiiibLI'h])ii? 99.3?Q 354,28 Ot1)r'l'trdli Aoilyllles 17¥.,X32 111.3.144 ¢)c).I ?¥4.Q6C) 1.11.1.144 R¢sLHirLo%. llii()114. Vid¢()FTr ¢1 Iii¢tsn)t fi't)iii liiveittiiciits 'I'OI"AI, IliLOII.11:' ¥lND I,".NtJ()IIIJF,N'I'S .5%C¥..$77 1fj4,?Sy rxpi;, PiDJ1'1JRI ON 5141fi' ( 84.fi44 peiiditni'c oil ClirItb]e Atiy[hS 518if L i)sl. J2k.X99 341?.O'y J 117n,Y'7 lif)TrL'fi?IlllCL' ( i)%l.%' Siiill'C'.i)l C.TUN,cfi3ilCc (.'Ii%l.%- (JihL'I' C".o%i .'11.45(J 16..SIK l(1,51% 5<7,Xli8 4(18.9551 gfy(I.YL 2() 'Ix)'rAI. Ilb.¥l)l&llC.L4 I'XPI, NIITr' I) 64?.51 4(>x. 1,1151..'17I NI,;'I" INLX)ML Nl;,'r (i=. XPb.NDI'IIIIII,:) NIT, Rf.,ii.ISF.D INI'LSTMF,N'f c:AINS Nl, I. i.IfllLIlL,ISK,:D l.Nllb..8-I'NILNI' C.'AlIN 'R*'.l..11lI b'll<)N'I IJNIIF,87'IIIC."I'I; l) 'J'(h iii':s'riiii:'i'p:D (Sfj l).1£ J 154.(771)) (116.X7.1) Nr.'r rTr'll)VLMF.NI' IN I,'LSli D.5 110? koKI 17.7()7} r.c.'c)NCII.IATlON' O(,. fLINr)s 11A1.AYC.'V. Ob, >'IJNlkf A'l IS'I. AI)RIL 21122 7-17.CJ.16 11A1. IYCE or FUND.5 AT JI.%T N.I.ARL'II 212J 175,1211 IY)I'AL I."LND (?75.1?5
AUTISM NJ (PAPA) BALANCE ,SIIElI T AS AT 31ST MARCH 2024 2024 2023 NOTE FIXED Assfi TS TaiigÈble l-,ixed Assets 10,842 10,842 12,889 12,889 CURRfi NT ASSLI TS Debtors aiid Pi'cpaymenL% Bank Accouiits 10 44,835 755,657 800,492 22,324 728,323 750,647 CREDITORS; Amounts Falling Due Within One Year Creditors luid Accruals 12 71,783 71,783 62,425 62,42. NET CURRENT ASSII TS 728,709 688,222 TOTAL Assfi,T,S LEI SS CURREKf LIABtI,ITIFS 739,55 I 701,111 CIIE< DITORS. Amounts FalRing Due After One Year 13 NLI'f ASSETS 739,551 701,111 FUNDS UNIICI STRICTCI l) FUNDS AUTISM CENTRAL ofiFICI 16&17 685,21.5 675,128 REI STRICTED FUNDS PROJLI CTS 16&17 54,336 25,983 T(yfAL FUNDS 739,551 701,111 Tliese Financial Statements were approv by the boar(I i)f management on th6 O are signed on their behalf by., loL aiid Date: ?. De.c LhALo.r ZOIL D&vid l-l¢it tley Cliairpersoii 39
II'I'15fy1 NI (PAI>AI
LNI)I,-D %I.S'I' TARCH 3024
.srA'I'F.h.Ib.NT ()[.' CA.$11 I,"L()W'S
F4'ii15
2024
202.3
Ca511 Floivs .FrDMI l)poi*ilng Arlh.LIILI
Net CA511 Pyol'idld ili. Iusul (n) (Ii)IbYlltliig Atthi,Irlo%
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