DocuSign Envelope ID: DCE3F982-2031-4980-9EEB-C381EFF61755
Charity registration number NIC100511
Company registration number NI611939 (Northern Ireland)
COS FOR AUTISM FAMILIES LIMITED
ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023
DocuSign Envelope ID: DCE3F982-2031-4980-9EEB-C381EFF61755
COS FOR AUTISM FAMILIES LIMITED
LEGAL AND ADMINISTRATIVE INFORMATION
Trustees Louise Brown Amy Campbell Caroline Campbell Eugene McLaughlin Aoibheann Sims Charity number NIC100511 Company number NI611939 Registered office 17A Springtown Road Springtown Industrial Estate Derry BT48 0LY Independent examiner PFS & Partners 16 Main Street Limavady BT49 0EU Bankers Danske Bank Small Business Donegal Square West Belfast BT1 6JS
DocuSign Envelope ID: DCE3F982-2031-4980-9EEB-C381EFF61755
COS FOR AUTISM FAMILIES LIMITED
CONTENTS
| Page | |
|---|---|
| Trustees' report | 1 - 2 |
| Independent examiner's report | 3 |
| Statement of financial activities | 4 |
| Balance sheet | 5 |
| Notes to the financial statements | 6 - 14 |
DocuSign Envelope ID: DCE3F982-2031-4980-9EEB-C381EFF61755
COS FOR AUTISM FAMILIES LIMITED
TRUSTEES' REPORT (INCLUDING DIRECTOR'S REPORT) FOR THE YEAR ENDED 31 MARCH 2023
The trustees present their annual report and financial statements for the year ended 31 March 2023.
The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the financial statements and comply with the Charity's [governing document], 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).
Objectives and activities
COS for Autism Families Limited is a support group for families going through assessment for ASD and those with a diagnosis with ASD. We currently offer support to families from Derry/Londonderry, Limavady, Strabane, Letterkenny and Buncrana.
The trustees have paid due regard to guidance issued by the Charity Commission in deciding what activities the Charity should undertake.
Achievements and performance
Significant activities and achievements against objectives
COS continue to support families and children through a varied programme. This past year was an exciting and pivotal year for COS as we were able to host our activities in our new purpose-built building. This has provided us with the ability to offer a more expansive programme and gives our families a base to feel cared for and supported. It has been invaluable in facilitating our activities, coffee mornings and training. At our new centre we continue to offer a resource bank of visual aids that include communication and behavioural aids, but now includes the use of sensory rooms, art room, great hall and kitchen. Work continues on the upper floor of the centre where we plan to create a computer suite and activity zone for our older members. We were also able to recruit a new Play therapist and support worker which was grant funded and opened up more doors for our services.
This past year was an exciting and pivotal year for COS as we were able to host our activities in our new purposebuilt building. This has provided us with the ability to offer a more expansive programme and gives our families a base to feel cared for and supported. It has been invaluable in facilitating our activities, coffee mornings and training. At our new centre we continue to offer a resource bank of visual aids that include communication and behavioural aids, but now includes the use of sensory rooms, art room, great hall and kitchen. Work continues on the upper floor of the centre where we plan to create a computer suite and activity zone for our older members. We were also able to recruit a new Play therapist and support worker which was grant funded and opened up more doors for our services.
Financial review
The net outgoing expenditure for the period was (£20,281). The Company reserves at the year end were £136,476 (2022 - £156,757) of which £14,062 relates to unrestricted funds (not including unrestricted fixed assets). The trustees aim to have reserves covering at least three months expenditure at any given time.
The full results are set out in the account which form part of this report.
Reserves policy
It is the policy of the Charity that unrestricted funds which have not been designated for a specific use should be maintained at a level equivalent to between three and six month’s expenditure. The trustees consider that reserves at this level will ensure that, in the event of a significant drop in funding, they will be able to continue the Charity’s current activities while consideration is given to ways in which additional funds may be raised. This level of reserves has been maintained throughout the year.
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COS FOR AUTISM FAMILIES LIMITED
TRUSTEES' REPORT (INCLUDING DIRECTOR'S REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2023
Plans for future periods
COS are committed to providing an invaluable service to families and children of ASD. The main focus for 2023/24 is to continue using the new centre for our families to avail of a safe, non-judgemental environment, develop our family’s knowledge and understanding to enable a brighter future for all our families.
We will again be hosting a winter wonderland in December at the COS centre, where families will be able to attend small group sessions to see Santa; have their picture taken and take part in activities. This will appeal to children of all ages, and the social area for older children will be an incredible addition to the services we can offer as a charity.
Over the coming year COS will be providing the following and more:
An amazing Summer Programme, Group Projects for the children consisting of play therapy sessions, music therapy, art therapy, play therapy, balance ability bike riding lessons, IT skills course, Yoga and Gym sessions; and of course, will continue our very popular sensory cinema outings and sensory swimming sessions.
We also have more mental health wellness courses, spa days and treatment sessions hosted in the centre, plus other social outings planned for the coming year and additional support for our parents through training.
We would like to thank all those who have donated to COS for Autism Families over the past number of years for your continued support.
We would also like to thank our grant providers who have enabled us to finish our new centre and develop a planned programme of works for the coming years. In particular we would like to thank The Lottery Foundation, The Community Foundation, The Education authority, Halifax, and Derry City Council, The Danny Quigley Fund, Percy Bilton Fund, Gosling Fund.
Structure, governance and management
The Charity is a company limited by guarantee and does not have any share capital. The company is governed and managed by the board of directors.
The board of directors carry out their governance role throughout the year by way of meetings on a monthly basis to review the performance of the company and to make decisions regarding the company's financial and operational matters. The directors govern the activities of the company in line with the objectives set out in the governing documents of the charity, namely the Memorandum and Articles of Association and the charity's constitution.
The trustees, who are also the directors for the purpose of company law, and who served during the year and up to the date of signature of the financial statements were:
Louise Brown Amy Campbell Caroline Campbell Eugene McLaughlin Aoibheann Sims
The trustees' report was approved by the Board of Trustees.
Amy Campbell Trustee
Caroline Campbell Trustee
29 March 2024
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COS FOR AUTISM FAMILIES LIMITED
INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF COS FOR AUTISM FAMILIES LIMITED
I report to the trustees on my examination of the financial statements of COS for Autism Families Limited (the Charity) for the year ended 31 March 2023.
Responsibilities and basis of report
As the trustees of the Charity (and also its directors for the purposes of company law) you are responsible for the preparation of the financial statements in accordance with the requirements of the Charities Act (Northern Ireland) 2008 (the '2008 Act') and the Companies Act 2006 (the 2006 Act). You are satisfied that the accounts of the company are not required by charity or company law to be audited and have chosen instead to have an independent examination.
Having satisfied myself that the financial statements of the Charity are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of the Charity’s financial statements carried out under section 65 of the 2008 Act. In carrying out my examination I have followed all the applicable Directions given by the Charity Commission for Northern Ireland under section 65(9)(b) of the 2008 Act.
Independent examiner's statement
I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:
-
1 accounting records were not kept in respect of the Charity as required by section 386 of the 2006 Act; or
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2 the financial statements do not accord with those records; or
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3 the financial statements do not comply with the accounting requirements of section 396 of the 2006 Act 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; or
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4 the financial statements have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102).
I 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 financial statements to be reached.
PFS & Partners
16 Main Street Limavady BT49 0EU
Dated: 29 March 2024
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COS FOR AUTISM FAMILIES LIMITED
STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 31 MARCH 2023
| Unrestricted Restricted funds funds 2023 2023 Notes £ £ Income from: Donations and legacies 3 11,790 103,123 Other trading activities 4 337 - Investments 5 - - Total income 12,127 103,123 Charitable activities 6 14,299 121,232 Net income/(expenditure) (2,172) (18,109) Transfers between funds 10,498 (10,498) Net movement in funds 8,326 (28,607) Reconciliation of funds: Fund balances at 1 April 2022 95,661 61,096 Fund balances at 31 March 2023 103,987 32,489 |
Total Unrestricted Restricted funds funds 2023 2022 2022 £ £ £ 114,913 13,948 110,261 337 117 - - 18 - 115,250 14,083 110,261 135,531 11,118 41,080 (20,281) 2,965 69,181 - 31,840 (31,840) (20,281) 34,805 37,341 156,757 60,856 23,755 136,476 95,661 61,096 |
Total 2022 £ 124,209 117 18 |
|---|---|---|
| 124,344 | ||
| 52,198 | ||
| 72,146 - |
||
| 72,146 84,611 |
||
| 156,757 |
The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.
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COS FOR AUTISM FAMILIES LIMITED
BALANCE SHEET
AS AT 31 MARCH 2023
| Notes Fixed assets Tangible assets 11 Current assets Debtors 12 Cash at bank and in hand Creditors: amounts falling due within one year 13 Net current assets Total assets less current liabilities The funds of the Charity Restricted income funds 14 Unrestricted funds |
2023 £ 4,106 50,526 54,632 8,081 |
£ 89,925 46,551 136,476 32,489 103,987 136,476 |
2022 £ 3,378 80,992 84,370 11,701 |
£ 84,088 72,669 |
|---|---|---|---|---|
| 156,757 | ||||
| 61,096 95,661 |
||||
| 156,757 |
The company is entitled to the exemption from the audit requirement contained in section 477 of the Companies Act 2006, for the year ended 31 March 2023.
The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.
The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.
These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
The financial statements were approved by the trustees on 29 March 2024
| Amy Campbell | Caroline Campbell |
|---|---|
| Trustee | Trustee |
Company registration number NI611939 (Northern Ireland)
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COS FOR AUTISM FAMILIES LIMITED
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023
1 Accounting policies
Charity information
COS for Autism Families Limited is a private company limited by guarantee incorporated in Northern Ireland. The registered office is 17A Springtown Road, Springtown Industrial Estate, Derry, BT48 0LY.
1.1 Accounting convention
The financial statements have been prepared in accordance with the Charity's [governing document], the Companies Act 2006, FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the Charities SORP "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 Charity has taken advantage of the provisions in the SORP for charities not to prepare a Statement of Cash Flows.
The financial statements are prepared in 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, [modified to include the revaluation of freehold properties and to include investment properties and certain financial instruments at fair value]. 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 foreseeable future. Thus the trustees continue to adopt the going concern basis of accounting in preparing the financial statements.
1.3 Charitable funds
Unrestricted funds are available for use at the discretion of the trustees in furtherance of their charitable objectives.
Restricted funds are subject to specific conditions by donors or grantors as to how they may be used. The purposes and uses of the restricted funds are set out in the notes to the financial statements.
Endowment funds are subject to specific conditions by donors that the capital must be maintained by the Charity.
1.4 Income
Income is recognised when the Charity is legally entitled to it after any performance conditions have been met, the amounts can be measured reliably, and it is probable that income will be received.
Cash donations are recognised on receipt. Other donations are recognised once the Charity has been notified of the donation, unless performance conditions require deferral of the amount. Income tax recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation.
Legacies are recognised on receipt or otherwise if the Charity has been notified of an impending distribution, the amount is known, and receipt is expected. If the amount is not known, the legacy is treated as a contingent asset.
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COS FOR AUTISM FAMILIES LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2023
1 Accounting policies
(Continued)
1.5 Expenditure
Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit to a third party, it is probable that a transfer of economic benefits will be required in settlement, and the amount of the obligation can be measured reliably.
Expenditure is classified by activity. The costs of each activity are made up of the total of direct costs and shared costs, including support costs involved in undertaking each activity. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs which contribute to more than one activity and support costs which are not attributable to a single activity are apportioned between those activities on a basis consistent with the use of resources. Central staff costs are allocated on the basis of time spent, and depreciation charges are allocated on the portion of the asset’s use.
1.6 Tangible fixed assets
Tangible fixed assets 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 values over their useful lives on the following bases:
Leasehold land and buildings 2% straight line Fixtures and fittings 20% straight line Equipment 20% straight line
The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is recognised in the 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 whether there 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 include 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 liabilities.
1.9 Financial instruments
The Charity has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.
Financial instruments are recognised in the Charity's balance sheet when the Charity becomes party to the contractual provisions of the instrument.
Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.
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COS FOR AUTISM FAMILIES LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2023
1 Accounting policies
(Continued)
Basic financial assets
Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.
Basic financial liabilities
Basic financial liabilities, including creditors and bank loans are initially recognised 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.
Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.
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 liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.
Derecognition of financial liabilities
Financial liabilities are derecognised when the Charity’s contractual obligations expire or are discharged or cancelled.
1.10 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 committed to terminate the employment of an employee or to provide termination benefits.
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 other factors that 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 which 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 future periods.
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COS FOR AUTISM FAMILIES LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2023
3 Income from donations and legacies
| Unrestricted Restricted funds funds 2023 2023 £ £ Donations and gifts 11,790 4,233 Grant income - 98,890 11,790 103,123 Grants receivable for core activities Community Foundation NI - - Lottery Foundation - 81,670 Garfield Weston - - Beatrice Laing Trust - - Education Authority - - B & Q Foundation - - Halifax Foundation - - Arnold Clarke - - Black Santa - - Douglas After Foundation - - Other - 17,220 - 98,890 |
Total Unrestricted Restricted funds funds 2023 2022 2022 £ £ £ 16,023 13,948 2,670 98,890 - 107,591 114,913 13,948 110,261 - - 43,633 81,670 - 34,565 - - 5,000 - - 2,500 - - 9,893 - - 5,000 - - 5,000 - - 750 - - 750 - - 500 17,220 - - 98,890 - 107,591 |
Total 2022 £ 16,618 107,591 |
|---|---|---|
| 124,209 | ||
| 43,633 34,565 5,000 2,500 9,893 5,000 5,000 750 750 500 - |
||
| 107,591 |
4 Income from other trading activities
| Unrestricted | Unrestricted | ||
|---|---|---|---|
| funds | funds | ||
| 2023 | 2022 | ||
| £ | £ | ||
| Fundraising events | 337 | 117 | |
| 5 | Income from investments | ||
| Unrestricted | Unrestricted | ||
| funds | funds | ||
| 2023 | 2022 | ||
| £ | £ | ||
| Interest receivable | - | 18 |
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COS FOR AUTISM FAMILIES LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2023
6 Expenditure on charitable activities
| Centre costs | Centre costs | ||
|---|---|---|---|
| and | and | ||
| activities | activities | ||
| 2023 | 2022 | ||
| £ | £ | ||
| Direct costs | |||
| Staff costs | 32,685 | 11,532 | |
| Depreciation and impairment | 6,816 | 5,780 | |
| Rent | 12,000 | 12,000 | |
| Light & heat | 4,584 | 2,500 | |
| Repairs and maintenance | 512 | 987 | |
| Insurance | 1,318 | 1,250 | |
| Legal & professional | 1,366 | (134) | |
| Telephone and internet | 643 | 703 | |
| Other office expenses | 3,095 | 1,597 | |
| Bank charges | 109 | 123 | |
| Subscriptions | 100 | 17 | |
| Activity costs | 71,363 | 15,027 | |
| 134,591 | 51,382 | ||
| Share of support and governance costs (see note 7) | |||
| Governance | 940 | 816 | |
| 135,531 | 52,198 | ||
| Analysis by fund | |||
| Unrestricted funds | 14,299 | 11,118 | |
| Restricted funds | 121,232 | 41,080 | |
| 135,531 | 52,198 | ||
| 7 | Support costs allocated to activities | ||
| 2023 | 2022 | ||
| £ | £ | ||
| Governance costs | 940 | 816 | |
| Analysed between: | |||
| Charitable activities | 940 | 816 |
8 Trustees
None of the trustees (or any persons connected with them) received any remuneration or benefits from the Charity during the year.
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COS FOR AUTISM FAMILIES LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2023
9 Employees
The average monthly number of employees during the year was:
| Employment costs Wages and salaries Other pension costs |
2023 Number 2 2023 £ 32,227 458 32,685 |
2022 Number 1 |
|---|---|---|
| 2022 £ 11,532 - |
||
| 11,532 |
There were no employees whose annual remuneration was more than £60,000.
10 Taxation
The charity is exempt from taxation on its activities because all its income is applied for charitable purposes.
11 Tangible fixed assets
| Leasehold land and buildings Fixtures and fittings Equipment £ £ £ Cost At 1 April 2022 64,595 27,143 5,017 Additions 11,624 1,029 - At 31 March 2023 76,219 28,172 5,017 Depreciation and impairment At 1 April 2022 1,733 6,887 4,047 Depreciation charged in the year 1,524 4,952 340 At 31 March 2023 3,257 11,839 4,387 Carrying amount At 31 March 2023 72,962 16,333 630 At 31 March 2022 62,862 20,256 970 |
Total £ 96,755 12,653 |
|---|---|
| 109,408 | |
| 12,667 6,816 |
|
| 19,483 | |
| 89,925 | |
| 84,088 |
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COS FOR AUTISM FAMILIES LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2023
12 Debtors
| Debtors | ||
|---|---|---|
| Amounts falling due within one year: Other debtors Prepayments and accrued income |
2023 £ 1,625 2,481 4,106 |
2022 £ 1,355 2,023 |
| 3,378 |
13 Creditors: amounts falling due within one year
| Other taxation and social security Trade creditors Other creditors Accruals and deferred income |
2023 £ 460 6,062 - 1,559 8,081 |
2022 £ 1,513 3,498 5,010 1,680 |
|---|---|---|
| 11,701 |
14 Restricted funds
The restricted funds of the charity comprise the unexpended balances of donations and grants held on trust subject to specific conditions by donors as to how they may be used.
| At 1 April | Incoming | Resources | Transfers | At | 31 March | |
|---|---|---|---|---|---|---|
| 2022 | resources | expended | 2023 | |||
| £ | £ | £ | £ | £ | ||
| Swimming | 1,564 | 4,233 | (2,260) | - | 3,537 | |
| Small Capital Expenditure | 750 | - | - | (750) | - | |
| Community Foundation NI | 38,878 | - | (31,416) | - | 7,462 | |
| Lottery Foundation - Be | ||||||
| Ausome | 19,904 | 81,670 | (83,473) | - | 18,101 | |
| Edward Gosling Foundation | - | 4,000 | - | (4,000) | - | |
| Percy Bilton Fund | - | 5,748 | - | (5,748) | - | |
| The Danny Quigley Fund | - | 5,000 | (4,083) | - | 917 | |
| Jessies Fund | - | 2,472 | - | - | 2,472 | |
| 61,096 | 103,123 | (121,232) | (10,498) | 32,489 |
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COS FOR AUTISM FAMILIES LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2023
| 14 | Restricted funds | (Continued) | (Continued) | ||||
|---|---|---|---|---|---|---|---|
| Previous year: | At 1 April | Incoming | Resources | Transfers | At | 31 March | |
| 2021 | resources | expended | 2022 | ||||
| £ | £ | £ | £ | £ | |||
| Rent | 7,196 | - | (7,196) | - | - | ||
| Running costs | 9,128 | - | (7,864) | (1,264) | - | ||
| Building work and flooring | 6,880 | 18,000 | - | (24,880) | - | ||
| Covid PPE | 219 | - | - | (219) | - | ||
| Swimming | 332 | 2,670 | (1,438) | - | 1,564 | ||
| Summer Scheme | - | 10,643 | (10,643) | - | - | ||
| Small Capital Expenditure | - | 750 | - | - | 750 | ||
| Community Foundation NI | - | 43,633 | (855) | (3,900) | 38,878 | ||
| Lottery Foundation - Be | |||||||
| Ausome | - | 34,565 | (13,084) | (1,577) | 19,904 | ||
| 23,755 | 110,261 | (41,080) | (31,840) | 61,096 |
15 Unrestricted funds
The unrestricted funds of the charity comprise the unexpended balances of donations and grants which are not subject to specific conditions by donors and grantors as to how they may be used. These include designated funds which have been set aside out of unrestricted funds by the trustees for specific purposes.
| At 1 April | Incoming | Resources | Transfers | At 31 March | |
|---|---|---|---|---|---|
| 2022 | resources | expended | 2023 | ||
| £ | £ | £ | £ | £ | |
| General funds | 95,661 | 12,127 | (14,299) | 10,498 | 103,987 |
| Previous year: | At 1 April | Incoming | Resources | Transfers | At 31 March |
| 2021 | resources | expended | 2022 | ||
| £ | £ | £ | £ | £ | |
| General funds | 60,856 | 14,083 | (11,118) | 31,840 | 95,661 |
16 Analysis of net assets between funds
| Unrestricted Restricted funds funds 2023 2023 £ £ Fund balances at 31 March 2023 are represented by: Tangible assets 89,925 - Current assets/(liabilities) 14,062 32,489 103,987 32,489 |
Total 2023 £ 89,925 46,551 |
|---|---|
| 136,476 |
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COS FOR AUTISM FAMILIES LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2023
| 16 | Analysis of net assets between funds | (Continued) | ||
|---|---|---|---|---|
| Unrestricted | Restricted | Total | ||
| funds | funds | |||
| 2022 | 2022 | 2022 | ||
| £ | £ | £ | ||
| Fund balances at 31 March 2022 are represented by: | ||||
| Tangible assets | 84,088 | - | 84,088 | |
| Current assets/(liabilities) | 11,573 | 61,096 | 72,669 | |
| 95,661 | 61,096 | 156,757 |
17 Related party transactions
There were no disclosable related party transactions during the year (2022 - none).
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