Autonomie AnnualAccounts YE 31 March 2024 AUTONOMIE Charity Registration No. NIC 100421 Company Registration No. N1698724 (Northern Ireland) ANNUAL REPORT AND FINANCIALSTATEMENTS (CHARITABLE COMPANY LIMITED BY GUARANTEE) FOR THEYEAR ENDED31 MARCH 2024
Autonomie Annu81Accounts YE 31 M8rch 2024 CONTENTS CHARITY REFERENCE &ADMINISTRATIVE INFORMATION...................... INDEPENDENT AUDITOR'S REPORTTO THETRUSTEES OFAUTONOMIE............. STATEMENT OF FINANCIALACTIVITIES ...-.-...... 11
Autonomie AnnualAc¢ounts YE31 March 2024 1. CHARITY REFERENCE &ADMINISTRATIVE INFORMATION Trustees Mrs Mary Bell Mr David Coates Mrs Janice English Mrs Naomi McAleese Mr Pauljeffers Bankers Danske Bank Donegall Sq. West Belfast BT16JS Charity number NI 100421 Company number Nl 698724 Registered office 4Sandhurst Road Belfast BT71PW Auditor Mr E Jackson BSc{ECON) FCMA Scensum Ltd 2 Drumlin Manor Carryduff BT8 8SS
Autonomie AnnualAccounts YE 31 March 2024 Public benefit In line with its stated aims and objectives. as noted above, the trustees are confidentthatthe charity is undertaking 8Ctivities which provide public benefitto those who avail of its services. Achievements and p8rtormance FLJnding has been received from various bodies throughout the period to facilitate the provision of services. The charity's principalfunders are.. 1. National Lottery Community Fund The financial statements reflect a successful year. generating a smaLI surplus. which has been credited to reserves. The trustees are satisfied with the charty's results and will continue to capitalise on their current activities forthe foreseeable future. The trustees are satisfied that all grants, including the grants provided by the National Lottery Community Fund. have been used solelyforthe purposes intended and in accordancewith each of the terms and conditions of the grants. During the financial year. the charity worked with 170 families of children and/or young people with a physical disability andlor mild to moderate disability to provide practicaL. emotional and social support. Also. they have delivered social and independent living skills to 80 young peopLe between the ages of 16 to 35. The families came from throughout Northern Ireland and contact was maintained either by face to face contact orvia Zoom to ensure no-one felt isolated. The young people came from several council areas: Belfast Antrim & Newtownabbey Lisburn & Castlereagh Ards and North down Armagh Cty, 8anbridge & Craigavon Use of volunteers The charity utilises the seniices of volunteers. The trustees acknowledge that all volunteers contribute to the success of the charty's activities. Financial review The results for the year are set out on pages 14 to 20. The charity generated a net unrestricted surplus for the year of Q4.156 {2023: net unrÈstricted surpLus of £1.543). The level of free reserves at 31 March 2024 amounted to £65.593(2023: £51.324). Thetrustees have developed a reserves policy in orderto protect the company against unforeseen circumstances. This policy states that the companywill seek to build sufficient financial reserves to provide for six months activities in orderthatthe charrty's abilityto deLiver services and develop the charity in the manner planned can be achieved without a negative impact.Thefinanci8l results forthe year are encouraging and the level of retained reserves ensuie thatthis objective has been achieved.
Autonomie AnnualAccounts YE31 M8rch 2024 Structure, governance and management The charity is a company limited by guarantee. governed by its Memorandum and Articles of Association. It has been granted charitable status byThe Charity Commission for Northern Ireland under registration number NIC100421. The charity is governed by its trustees who meet between six to eight times annually to discuss fin8ncial and strategic issues, policy and procedure decisions, and to ratifysignificant legally binding decisions, Miss Lynne Morrison. Chief Officer. is responsible forthe day to day running of the charity. The trustees who are also the directors forthe purpose of company Law and who served during the year and up to the date of signature of the financial statements were: Mr Douglas Bartlett Mrs Janice English Nr David Coates Mrs Mary BelL Mr PauLJeffers Mrs Naomi McALeese (Resigned 28 June 2023) (Appointed 22 July 2022) (Appointed 22 July 2022} (Appointed 22 July 2022) {Appointed 22 July 2022) {Appointed 22 July 2022} If appropriate. newtrustees are invited ontothe Board whenthe need arises. There are no specific requirements regarding skills or experience. However, the current trustees recognise the importance of a diverse and competent Board, and this will impact upon any nomination. Those who 8re invited will be involved with Autonomie and will be held in high regard for theirwork. New trustees receive appropriate in(luction procedures and training upon appointment. No trustees receive any remuneration fortheir services. Going concern The financial statements have been prepared under the assumption that the charity will continue to operate as a going concern. As a result of the surplus returned this year, the charity's reserves have increased. The trustees are confident that the charity retains sufficient reserves to enable its continued operation forthe foreseeable future. Additionally, the trustees are constantly reviewing the operations in order to ensure it retains sufficient reserves to maintain its operations. On this basis, the trustees believe it is appropriate to prepare the financiaLstatements on a going concern basis. Statement of trustees, responsibilities The trustees, who ara also the directors of Autonomie for the purpose of company law. are responsible for preparing the Trustees, Report and the financial statements in accordance with applicable law and United Kingdom Accounting Stsndards (United Kingdom Generally Accepted Accounting Practice). Company Law requiresthetrusteesto prepare financial statementsfor each financialye8rwhich give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources. includingthe income and expenditure. of the charitsble company forthatyear. In preparing these financial statements, the trustees are required to:
Autonomie AnnualAccounts YE 31 March 2024 select suitable accounting policies and then applythem consistently: observe the methods and principles in the Charities SORP. make judgements and estimates that are reasonable and prudent: state whether applicable accounting standards have been followed. subject to any material departures disclosed and explained in the financial statements: state whether applicable UK Accounting Standards have been followed. subject to any material 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 charitywill continue in operation, The trustees are responsible for keeping adequate accounting records that disclose with reasonable accuracy at anytimethe financial position of the charity and enablethem to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and deiection of fraud and other irregularities. In accordance with section 485 of the Companies Act 2006, a resolution proposing that Ed Jackson. Scensum Ltd., be reappointed as audÉtors of the charitywiLI be putto theforthcomingAnnual General Meeting. Disclosure of information to Auditor Each of the trustees has confirmed that there is no information of which they are aware which is relevant to the audit, but of which the auditor is unaware. They have further confirmed that they have taken appropri8te stepsto identify such relevant information andto estabLish thatthe auditor is aware of such information. Special Provisions Reiatingto Small Companies This report has been prepared in accordance with the special provisions of Part 15 of the Companies Act 2006 relating to small companies. The trustees, report was approved by the Board of Trustees. Signed: (On behalf of Board of Trustees) D8te: zs.
Autonomie Annu81Accounts YE 31 March 2024 2. INDEPENDENT AUDITOR'S REPORT TO THE TRUSTEES OF AUTONOMIE Opinion I have audited thefinanciaistatements of Autonomie (the'charity,) fortheyear ended 31 March 2024 which comprise the statement of financial activities, the balance sheet and notes to the financial statements, inclu(Jing significant accounting policies. The financiaL reporting framework that has been applied in their preparation is applicabLe law and United Kingdom Accounting Standards. including Financial Reporting Standard 102 The FinanciaL Reporting standard applicable in the UK and Republic of Ireland (United Kingdom GenerallyAccepted Accounting Practice). In our opinion, the financial statements: give a true and fairview of the state of the charitable company's affairs as at 31 March 2024 and of its incoming resources and application of resources. for the yearthen ended. have been properly prep8red in accordance with United Kingdom Generally Accepted Accounting Practice: and have been prepared in accordance with the requirements of the Companies Act 2006. Basis for opinion I conducted my audFt in accordance with International Standards on Auditing {UK) (ISAS {UK)) and applicable law. My responsibilities under those standards are further described in the Auditors responsibilities forthe audit of the financial statements section of our report. l am independent of the charity in accordancewith the ethic8l requirementsthat are relevantto myaudit of the financial statements in the UK, including the FRC'S Ethical Standard, and I have fulfilled my other ethical responsibiltties in accordance with these requirements. I believe that the audit evidence I have obtained is sufficient and appropriate to provide a basis for my opinion. Conclusions relating to going concern In auditing the financial statements. I have concluded that the trustees. use of the going concern basis of accounting in the preparation of thefinancial statements is appropriate. Based on the work I have performed, I have not identified any materiaL uncertainties relating to events or conditions that. individually or collectively, may cast significant doubt on the charity's abilityto continue as a going concern for a period of at leasttwelve months from when the financial statements are authorised for issue. My responsibilities and the responsibilities of the trustees with respect to going concern are described in the relevant sections of this report. Other intormatlon The other information comprises the information included in the annual report other than the financial statements and our auditor's report thereon. The trustees are responsible for the other information contained within the annual report. My opinion on the financi81 statements (Joes not cover the other information and I do not express any form of assurance conclusion thereon. My responsibility is to read the other information and. in doing so, consider whether the other nformation is materially inconsistent with the financial statements, or my knowledge obtained in the course of the 8udit. or other¥vise appears to be materially misstated, If l identify such material inconsistencies or apparent material misstatements, l am required to determine whetherthis gives rise to a material misstatement in thefinancial statements themselves. If, based on the work I have
Autonomie Annu81 Accounts YE 31 March 2024 performed, I conclude thatthere is a material misststement of this other information, l am required to report that fact. I have nothing to report in this regard. Opinions on other matters prescribed by the Companies Act 2006 In my opinion, based on the work undertaken in the course of my audit: the information given in the trustees, report for the financial year for which the financial statements are prepared, which includes the directors, report prepared forthe purposes of company law. is consistent with the financial statements. and the directors. report included within the trustees report has been prepared in accordance with applicable legal requirements. Matters on which l am required to port by exception In the light of the knowledge and understanding of the charity and its environment obtained in the course of the audit. I have not identified material misstatements in the directors report included within the trustees, report. I have nothingto report in respect of the following matters where the Companies Act 2006 requires me to report to you if in our opinion: sufficient accounting records have not been kept; or the financial statements are not in agreement with the accounting records; or certain disclosures of trustees, remuneration specified by law are not made: or we have not received allthe information and explanations we require for our audit. Responsibilities of trustees As exp18ined more fully in the statement of trustees responsibilities, the trustees who are also the directors of the charity for the purpose of company law. are responsible for the preparation of the financial statements and for being satisfied thatthey give a true and fairview, and for such internal control as the trustees determine is necessary to enable the preparation of financi81 statements that are free from material misstatement, whetherdue to fraud or error. In preparingthe financial statements, the trustees are responsiblefor 8ssessingthe charity's ability to continue as a going concern, disclosing. as applicable. matters related to going concern and using the going concern basis of accounting unless the trustees either intend to liquidate the charitabLe company orto cease operations. or have no realistic alternative but to do so. Audltor's responsibiiitles for the audit of the financial statements My objectives are to obtain reasonable assurance about whether the financial statements as a whoLe are free from material misstatement. whether due to fraud or error and to issue an auditor's report that includes our opinion. Reasonable assurance is a high level of assurance but is not a guarantee that an audit conducted in accordance wrth ISAS (UK) will always detect a material misstatement when it exists. Misststements can arise from fraud or error and are considered materi81 if. individually or in the aggregate. they could reason8bly be expected to influence the economic decisions of users taken on the basis of these financial statements.
Autonomie AnnualAccounts YE 31 March 2024 Irregularities, includingfraud. are instances of non-compliance with laws and regulations. I design procedures in line with my responsibilities outlined above. to detect material misstatements in respect of irregularities includingfraud.The extenttowhich my procedures are capable of detecting irregularities. including fraud. is detailed below. the nature of the activities and sector. control environment and performance; results of myenquiries of management abouttheiiown identrfication and assessment of the risks of irregularities,. any matters l identrfied having obtained and reviewed the charitable company's documentation of their policies and procedures relating to: identifying, evaluating and complying with laws and regulations and whether they were aware of any instances of non-compli8nce; o detecting and responding to the risks of fraud and whether they have knowledge of any actual. suspected or alleged fraud: o the intemal controls established to mitigate risks of fraud or non-compLTance with laws and regulations: the matters discussed amongthe audit engagement team and relev8nt internal specialists where necessary regarding how and wherefraud mightoccur in thefinancial statements and any potential indicators of fraud. As a result of these procedures. I considered the opportunities and incentives that may exist within the organisation forfraud. In common with all audits under ISAS (UK). l am aLso required to perform specific procedures to respon(J to the risk of management override. l also obtained 8n understanding of the legal and regulatory frdmeworks that the charitable company operates in, focusing on provisions of those laws and reguLations that had a direct effect on the determination of materialamounts and disclosures in thefinancial statements. The key Laws and regulations I consideTe(J in this context included the Companies Act 2006. the Charities Act (Northern Ireland) 2008 and Taxation Legislation. In addition, I considered provisions of othei laws and regulations that do not have a direct effect on the financial statements but compliance with which may be fundamental to the charitable company's abilityto operate orto avoid a materiaL penalty. As a result of performing the above my procedures to respond to risks identified included the following: reviewing the financial statement disclosures and testing to supporting documentation to assess compliance with provisions of terms of funding. relevant laws and regulations described as having a direct effect on the financial statements: enquiring of management concerning actual and potentlal litigation and claims performing analytical procedures to identifyany unusual or unexpected relationships that may indicate risks of material misstatement due to fraud" re8ding minutes of meetings of those charged with governance and reviewing correspondence with HMRC; and in addressing the risk of fraud through management override of controls testing the appropriateness of journal entries and other adjustments; assessing whether the judgements made in m8king accounting estimates are indicative of a potential bias. and evaluatingthe business rationale of any signifiGanttransaGtionsthat are unusual or outside the norm8l course of business.
Autonomie AnnualAccounts YE 31 March 2024 l also communicated relevant identified laws and regulations and potential fraud risks to all engagementteam members, including internal specialists. and remained alertto any indications of fraud or non-compliance with laws and regulations throughout the audit. Afurther description of my responsibilities is available on the Financial Reporting Council's website at: httPS:l/www.frc.org.uklauditorsresponsibiLities. This description forms part of my auditor's report. Us8 of our report This report is made solely to the charity members, as a body, in accordance with Chapter 3 of Part 16 of the CompaniesAct2006. My auditworkhas been undertaken sothat I mightstateto the charity members those matters l am required to state to them in an auditor's report and for no other purpose. To the fullest extent permitted by law. I do not accept or assume responsibility to anyone other than the charity and the charty members as a body. for my audit work. for this report, or for the opinions I have formed. Signed: Edward J Jackson BSc{Econ) FCMA for and on behalf of: Scensum Ltd 2 Drumlin Manor Carryduff BT8 8SS Date: Igcl 2Ql5
Autonomie AnnualAccounts YE 31 March 2024 3. STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 31 MARCH 2024 Notes Unrestricted Restricted Total 2024 Funds Funds 180.031 Total 2023 Lottery Grants FundraisinglDonations CapitaL Revenue Interest 180,031 5.465 201,976 3,620 5,465 25 Total Resources 5.465 180,031 185.496 205,621 Total Resources Expended 1.309 169,918 171.227 178,508 Net IncomelNet Movement in Funds 4.156 10,113 14,269 27,113 Fund Balance Brought Forward 49.781 51.324 24,211 Total Funds Carried Forward 59.894 65,593 51,324 Statement of comprehensive inGome There is no other comprehensive income to reportforthe financial year. Continuing operatlons The Statement of Financial Activities has been prepared on the basis that all operations 8re continuing operations. Historical Cost The results as disclosed in the ststement of financial activities and the net incoming resources for the year have been presented on an historical cost basis. Comparatives The comparative amounts byfund have been disclosed in note 3.
Autonomie Annu8l Accounts YE31 March 2024 LANCE SH 1 MARCH 2 Notes 2024 2023 Fixed assets Tangible assets 937 1,200 Current assets Debtors 883 Cash at bank and in hand 64,473 50,124 Creditors: amounts falling due within one year Net current assets 700 64,656 50,124 Total assets less current Ilabilities 65.593 51,324 Income funds Restricted funds 59,894 49,781 Unrestricted funds 5,699 1,543 Totalfunds 65.593 51,324 These financial statements have been prepared in accordance with the provisions applicable to companies subjectto the small companies, regime. The financial statements were approved by the Trustees and authorised for issue on: and signed on its behalf by". Company Registration Nl 698724 Charity Registration No. NIC 100421
Autonomie AnnualAccounts YE31 March 2024 NOTES TO THE FINANCIAL sfATEMENTS FOR THE YEAR ENDED 31 MARCH 2024 Accounting policies Ch8rity information Autonomie is a private company limited by guarantee incorporated in Northern Ireland. The registered office is 4 Sandhurst Road. Belfast BT7 1 PW 1.1 Basis of preparation The financial statements have been prepared in accordance with the charity's Memorandum and Articles of Association, the Companies Act 2006 and "Accounting and Reporting by 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 (FRS 102) (effective 1 January 2019)" The charity is a Public Benefit Entity as defined by FRS 102. The financial statements are prepared in pounds sterling. which is the functional currency of the charity. Monetary amounts in these financial statements are rounded to the nearest £. The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below. 1.2 Going concern At the time of approving the financial statements. the trustees have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeablefuture. Thus, the trustees continue to adoptthe going concern basis of accounting in preparing the financial statements, 1.3 Fund Accounting The charity has differenttypes of funds for which it is responsible. and which require separate disclosure. These are asfolLows: (a) Restricted funds- Funding received which can only be used for a specific purpose as determined bythe funder. Such purposes are within the overall aims of the organisation and are set out in the notes to the financial statements. (b) Unrestricted funds- Funds which are expendable atthe discretion of the directors in the furtherance of the objectives of the charity. In addition, the funds may be held in orderto finance capital investment and working capital. 1.4 Income and expenditure Income is recognise(J wnen the Charlty Is legally entitleo to it after any performance conditions have been met. the amounts can be measured reliably, and it is probable that income will be received. AIL income arose wholly in the United Kingdom.
Autonomie AnnualAccounts YE 31 March 2024 All expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all costs related to the category. The majority of costs are directly 8ttributable to charitable activities. Where costs cannot be directlyattributed to particular headingsthey have been allocated to charitable activities on a basis consistent with use of the resources. Staff costs and overhead expenses are allocated to activities on the basis of staff time spent on those activtties. 1.5 Support costs Support costs are those functions that assist the work of the charity but do not directly represent charitable activities. Support costs include back office costs, finance human resources, payroll and governance costs which support the charitys activities. These costs have been allocated against the expenditure on charitable activities. 1.6 Tangible fixed assets Tangible fixed assets costing £500 or more are initially measured at cost and subsequently measured at cost or valuation. net of depreciation and any impairment losses. Depreciation is recognised so as to write off the cost or valuation of assets less their residual V8lues overtheir useful lives on the following bases: IT Equipment 33.33% Straight Line The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the caryingvalue of the asset and is recognised inthe statement of financial activities. 1.7 Impairment of fixed assets At each reporting end date. the charity reviews the carrying amounts of its tangible assets to determine whetherthere is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any). 1.8 Cash and cash equivalents Cash and cash equivalents inclu(Je cash in hand, deposits held at call with banks, other short- term liquid investments with original maturities of three months or less. and bank overdrafts. Bank overdrafts are shown within borrowings in current li8bilities. 1.9 Basic f inancial liabilities Basic financial li8bilitie8. includTng creditors and bank loans are initially rocognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised. Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of operations from suppliers. Amounts payable are classified as current lisbilities if payment is due within one year or less. If not. they are presented as non-current liabilities. Tra(ie cre(Jitois are recogniseo initially at transactlon price and subsequently measured at amortised cost usingthe effective interest method.
Autonomie Annu8lAccounts YE31 March 2024 1 .10 Derecognition of financial liabilities Financi81 liabilities are derecognised when the charity's contractual obligations expire or are discharged or cancelled. 1.11 Tax8tion The company is a registered chartty and is not liable to tax on funds generated from activities within the scope of the charitable exemptions. 1.12 Employee benefits The cost of any unused holiday entitlement is recognised in the period in which the employee's services are received. Termination benefits are recognised immediately as an expense when the charity is demonstrably commttted to terminate the employment of an employee or to provide termination benefits. 1.13 Retirement benefits The charity operates a defined contribution pension scheme which is a pension plan under which fixed contributions are paid into a pension fund and the charity has no legal or constructive obligation to pay further contributions even if the fund does not hold suff icient assets to pay all employees the benefits relating to employee service in the current and prior periods. Contributions to defined contribution plans are recognised in the Statement of Financial Activities when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment. 1.14 Hire purchase and finance Leases There are no assets on hire purchase or finance leases. 1.15 Government grants Government grants are recognised based on the accruals model and are measured at the fair value received or receivabLe. Grants are classified as relating either to revenue or assets. Grants relating to revenue are recognised in income over the period in which the related expenditure is incurred. Gr8nts towards capital expenditure are credited to deferred income and released as income over the expected useful Life of the assets. 2 Critical accounting estimates and judgements In the application of the charity's accounting policies. the trustees are required to make judgements, estimates and assumptions about the carrying amount of assets and liabiLities that are not readily apparent from other sources. The estimates and associated assumptions are based on historicaL experience and otherfactorsthat are considered to be relevant. ActuaL results may differ from these estimates. The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in vh)ich the estimate is revised where the revision affects only that period. or in the period of the revision and future periods where the revision affects both current and fLrture periods.
Autonomie AnnualAccounts YE 37 March 2024 Income Total Funds 2024 142.776 Total Funds 2023 109,670 Lottery Community Fund (Empowering Young People) Restricted Lottery Communty Fund (People & Communities) Restricted FundraisinglDonations Other Total 37,255 92,306 5.465 3,620 25 205,621 185,496 Staff Costs & Emoluments 2024 83,580 6,210 2023 87,854 6,156 Wages & Salaries Social Security Costs Total 89.790 94.010 5 Average Number of EmpLoyees Duringthe Year 2024 2023 Tangible Fixed Assets COST 1 April 2023 Additions 3,000 650 At 31 March 2024 3,650 DEPRECIATION At 1 April 2023 Charge for Year 1.800 913 At 31 March 2024 2.713 NET BOOKVALUE At 31 March 2024 At 31 March 2023 937 1.200
Autonomie AnnualAccounts YE 31 March 2024 DETAILED STATEMENT OF FINANCIAL ACTIVITIES YEAR ENDED31 MARCH 2024 INCOMING RESOURCES 2024 2023 Lottery Grants FundraisinglDonations Capital Revenue Bank Interest 180.031 5.465 201,976 3.620 25 Total Incoming Resources 185,496 205.621 RESOURCES EXPENDED Staff Costs Sessional Workers Rent Equipment/ Project Expenses PRIMarketingiwebsite InsurancelMembershiplLegal Fees Utilitieslservices Capital Expenditure Charges 89,790 24,107 6,764 23,759 10.954 1,335 10,973 3,383 162 94,010 30,299 12,808 20,396 9.116 3,936 5,797 1.997 149 Total Resources Expended 171,227 178,508 Surplus (Deficit)