ids, Company Roglslration No. N1072616 (Northern Ireland} churtered occountants STARS AUTISM PROJECT ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 PIAY 2022 IDS Chartered Accountants LLP Chartered Accountants 23125 Queen Streèt COLERAINE Co Londonderry BT52 1BG STARS AUTISM PROJECT ids, chartered occountants CONTENTS Page Legal and adminislralive information Trustees, report Independent examinerfs report Slalemenl of financial activities Balance sheet Notes lo the financial slalemenls 7-10 STARS AUTISM PROJECT ids, chartered accountants LEGAL AND ADMINISTRATIVE INFORMATION Trustees P Cranny Dr S Gribben C M¢Kay T Molloy Charlty number NIC101279 Company number N1072616 Registered offlce 137 Moneydig Road KILREA Co Londonderry BT51 5XB Independent examiner IDS Chartered Accountants LLP 23125 Queen Street COLEFV41NE Co Londonderry BT52 1BG Bankers Bank of Ireland 11 Marl(el Slr&&l MAGHERAFELT Co Londonderry BT45 6EE STARS AUTISM PROJECT ids, chartered accountants TRUSTEES, REPORT (INCLUDING DIRECTORS, REPORT) FOR THE YEAR ENDED 31 MAY2022 The trusle8s present their annual report and financial slalemenls for the year ended 31 May 2022. The financial slalemenls have been prepared in accordan¢e with the accounting policies sel out in note 1 to the financial slalemenls and Comply with the Charity s Memorandum of Association, the Companies Act 2008 and 'Accounling and Reporting by charit￿$. Slalemenl of Recommended Practice applicable lo charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic ol Ireland IFRS 1021. las amended for accounting periods commencing from 1 January 20161. Objectives and activities To advance in life and help children who have a diagnosis of Aulislic Spectrum Disorder IASDI, or are in the process of being assessed lor such a diagnosis, by. a. Providing support and activities which develcp their sl(ills, capacities and capabilities to enable them lo participate in society., b. Providing parent training in Applied Behavioural Analysis lo aid their understanding of the Irarts of Autism, and provide skills lo support them in addressing the behavioural challenge8 Common in children with aulism., c. Providing training workshops on specific issues, advocacy and general 8UPPOrt for parents ol children affected by ASD., d. Providing short breaks lor families affsclgd by ASD, including recreational opportunities to aid integration and social inclusion during out of Khool hours and school holidays. The operations of STARS Autism Project and ils governance have been in line with the stalulory guidance trorn the Comrnission. Achievements and performan¢8 The charity continued lo provide ils primary services during the year, in line with ils public benefit statement. These were.. Provision of Saturday Club events Provision of SLJmmer schemg Fundraising and donations Financial review The charity had no income of in the year from lees for Il¥ activities or donations, and had costs of £1215. The charity ¢onlinues lo have a reserves al the year end and has no funds in deficit. 11 is the policy of the charity that unreslricled funds which have not been designated lor a specific use should be maintained al a level equivalent lo bebNeen three 8nd six month's expenditure. The trustees Gonsiders that reserves al this level will ensure Ihal, in the event of a significant drop in funding, they will be able lo continue the chaiily's current activities while consideration is given lo ways in which additional funds may be raised. This level ol reseNes has b6en maintained throughout the y6ar. In Ilghl of the reslriclions from the first COVID-19 lockdown, the charity suspended ils activities in March 2020. Given the nature of ils aclivilies, which involve dose contact be￿een volunteers and children. the charity is keeping the pandemic reslriclions under review and intends lo resume operations when the management committee. parent8 and volunteers are confident lo do $0. The Iruslees have assessed the major risks to which the Charity is exp08ed, and are satisfièd that gyslems are in place lo miligale exposLJre lo the major risks. STARS AUTISM PROJECT ids, chartered accountants TRUSTEES, REPORT IINCLUDING DIRECTORS, REPORT) (CONTINUED} FOR THE YEAR ENDED 31 MAY2022 structure, governance and management STARS Autism Project is consliluled as a company limited by guarantee and not having a share capital. 11 is governed by a Memorandum of Associ81ion which has been submilled lo the Charities Commission for Northern Ireland and was registered in 2018 under that Mèmorandum ofAssocialion. The Iruslees, who are also the dlreclors for the purpose of company law, and who served during the year and up lo the dale of signature of the fin8ncial slalemenls were". P Cranny Dr S Gribbèn C McKay T Molloy There is no external body with the power lo appoint Iruslees or directors of the charity. None of the Irusleès have any beneficial interest in the company. All of the Iruslees are members of the company and guarantee lo contribute £1 in the event of a winding up. The ees, repo s approved by the Board of Trustees. P Cranny Trustee Dated. 27 February 2023 STARS AUTISM PROJECT ids, Chartered occountants INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF STARS AUTISM PROJECT I report to the Iruslees on my examination of the financial slalements of STARS Autism Project Ilhe charrtyl for the year ended 31 May 2022. Re$pon$lbilltlos and basis of report As the Charity Irusle&s land also the directors of the company for the purposes of company lawl you are responsible for the preparab'on of the accounts in accordance with the requirements of the CornpaniesAcl 2006. Having satisfied myself that the charity is not subject lo audit under company law. and is eligible for independent examination. it is my responsibility to-. examine the accounts under section 65 01 the Charitie5 Act (Northern Ireland) 2008., follow the procedures laid dovm in the general Directions given by the Charity Commission foi Northern Ireland under section 6519llbl of the Charities Act.. and slate whether particular mallers have come lo my atlents"on. Independent examlner's statement I have examined your ¢harily accounls as required under section 65 of the Charrties Act and rny examination was carrie(S out in accordance with the general Directions given by the Charity Commission for Northern Ireland under section 651911bl of lh& Charities Act. The examination included a review of the accounting records kepl by the charity and a comparison of the accounts presented with those records. 11 a150 includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from you as charity trustees concerning any such matters. That accounting records were not kept iri accordance wlh secb'on 386 of the Companies Act 2006., or That the a￿Ount5 do not accord with those accounting records ', or That the accounts do not comply with the a¢¢ounting requirttmenls of section 396 of the Companies Act 2006 and with the methods and principles of the Charities Slalemenl of Recommended Practice applicable lo charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic ol Ireland", or That there is further information needed for a proper understanding of the accounts to be r@ached. I have completed my examination and have no concems in respect of the matters 111 to 141 listed above and, in nneclion with following the Directions of the Charity Commission for Northem Ireland, I have found no matters th81 require drawing lo your allenlion. Alison Wallace IDS Chartered Accountants LLP 23125 Queen Stre81 COLERAINE Co Londonderry BT52 1 BG Dated.. 27 February 2023 STARS AUTISM PROJECT ids, chartered accountonts STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 31 MAY2022 Unrestricted Unrestricted funds funds 2022 2021 Note$ Donations and legacies 1,000 Ex enditure on.. Charitable activities 1,215 813 Ng1 {expendlturolllncome for the yearl N61 movement In funds 11,2151 187 Fund balances al 1 June 2021 2,488 2,299 Fund balances at 31 May 2022 1,271 2,486 The slalemenl of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities. The slalemenl of financial activitie5 also complies with the requirements for an in¢orne and expenditure account under the Companies Act 2006. STARS AUTISM PROJECT ids, chartered occountonts BALANCE SHEET ASAT31 MAY2022 2022 2021 Notes Current assets Cash at bank and in hand 4,328 5,543 Creditors.. amounts falling due within one year 13,0571 13,0571 Nel current assets 1,271 2,488 Income funds Unreslricled funds 1,271 2,486 1,271 2,486 The cornpany is enlilled lo the exemption frorn the audit requirement contained in section 477 of the Companie8 Act 2006. for the year ended 31 May 2022. The directors acknowledge their responsibilities for cornplying with the requirements of the Companies Act 2006 wlh respect to accounting records and the preparation of financial slalemenls. The members have not required the company lo obtain an audit of Ils financial statements for the year in question in accordance with section 476. These financial slalemenls h8ve been prepared in accordance with ihe provisions applicable lo companies subject lo the small companie$ regime. The financi lemenls were approved by the Trustees on 27 February 2023 P Cranny Trustee Company reglstratlon number N1072616 STARS AUTISM PROJECT ids, chartered accountants NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MAY2022 Accounting policies Charlty Information STARS Autism Project is a private company limitecj by guaranteg In￿rpOrat$d in Northern Ireland. The registered office is 137 Moneydig Road, KILREA, Co Londonderry, BT515XB. 1.1 Accounting convention The financial stslemenls have been prepared in ac¢ordan¢e with the charity's governing document. tho Companies Act 2006 and Accounting and Reporting by Charilles.. Slalemenl ol Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Stancfard applicablo in the UK and Republic of Ireland IFRS 1021. 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 applying FRS 102 UpdaÈ Bulletin 1 not lo prepare a Statem&nl of Cash Flows. The financial slalemenls are prepared in sterling, which is the functional currency of the charity. Monetary amounts in these financial slalements are rounded lo the nearest £. The financial slaiemenls have been prepared under the historical cost convention. The princip81 accounting policies adopted are sel out below. 1,2 Golng concern Al the lime of approving the financial slalemenls, trustees have a reasonable expectalion that the charity has adequate resources lo continue in operational existence for the foreseeable future. Thus the IrLBlees continue lo adopt the going concern basis of accounting in preparing the financial st81emenls. 1.3 Charltsble funds Unrestricted funds are available for use at the cSi*retion of the Iruslees in furtherance of their charitable objectives. Reslrlcled funds are Subject lo specific conditions by donors as lo how they may be used. The purposes and uses of the reslricled funds are set out in the not@s lo the financial slalemenls. Endowment funds are subject lo specifi¢ conditions by donors that the capital musl be maintained by the charity 1.4 Incomlng resourcas Income is recognised when the ¢harily is legally enlilled Its il after any performance condltions have been mèl. the amounts can be measured reliably, and il is probable that In￿Me will be received. Cash donations are recognised on receipt. Other donations are recognised once the charity has been notified of the donation, unless perftrrMan￿ conditions require deferral of the amount. Income lax recoverable in relation lo donations received under Gift Aid or deeds of covenant is recognised al the lime of the donation. 1.5 Resources expended Liabilities are recognised as expendllure as soon as there is a legal or conslruclive oblig81ion commilling the charity to that expenditure. il is probable that selllemenl will be required, and the amount of the obligation can be measured reliably. All expenditure is accounted for on a payments basis. 1.6 Cash and cash equlvalenls Cash and cash equivalents include cash In hand, deposits held al call with banks, other short-term liquid investments with original malurilie5 Qf three months or less. and bank overdrafts. Bank overdrafts 8re shown within borrowings in current liabilities. STARS AUTISM PROJECT ids, chartered accountants NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MAY2022 Accounting pollcles (Continued) Baslc flnanclal assets Basic financial assets. which include debtors and cash and bank balances. are initially measured al transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement conslitules a financing transaction, where the transaction is measured at the present value ol the future receipts discounted at a market rale of interest. Financial assets classified as receivable within on& year are not amortised. Basic financial Ilabilities Basic financial liabilities, including creditors and bank loans are initially recognised al transaction pnce unless the arrangement constitLJtes a financing transaclioll, where the debt instrument is measured at the present value of the future payments discounted al a market rale of interest. Financial liabilities classified as payable within one year are not amortised. Debt instruments are subsequently carried al amortised cost, using the effective interest rale method. Trade creditors are obligations lo pay for goods or services that have besn acquired in the ordinary course ol 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-currenl liabilities. Trade creditors are recDgnised inikn'ally al transaction pri￿ and subsequently measured at amortised cost using the effective interest method. Dereoognition of financial liabilides FinanGial liabilities are derecogn15ed when the charity's contractual obligations expire or are discharged or cancelled 1.7 Taxatlon No provision is required for taxation as the company is defined as a charity for laxaty'on purposes. Crltlcal accountlng estlmates and Judgemènts In the application of the charity's accounb'ng policies, the Iruslees are required lo make judgements. eslimales and assumptions about the carying amount of ass815 and liabilities that are not readily apparent from other sources. The estr'malfys and 8sso¢i81ed sssumplions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these eslimalos. The eslimales and underlying assumptions are reviewed an ongoing basis. Revisions lo accounting estimates are recognised in the period in wttich the ests'mate is revised where the revision affect5 only that period, or in the period of the revision and future periods where the revision affects both current and futu periods. Donatlons and legacles Total Unrestricted funds 2022 2021 Donations and gift8 1,000 STARS AUTISM PROJECT ids, churtered accountants NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MAY2022 Charitablè activities 2022 2021 Insurances Website & internet costs Bank charges 395 216 51 208 52 662 260 Share ol governance costs Isee note 51 553 553 1,215 813 Support costs Support Gov9rnance costs costs 2022 2021 Accountancy 553 553 553 553 553 553 Analysed between Charitable activities 553 553 553 Governan￿ costs includes payments lo the Independent Examiner of £553 12021- £6131 for accountancy fees. Trustees None of the Iruslees lor any persons connecl&d with them) received any remuneration or benefits from the charity dLJring the year. Employees The average monthly number of employees during the year was". 2022 Number 2021 Number There were no employees whose annual remuneration was rnore than £60,000. STARS AUTISM PROJECT ids. chartered occountants NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MAY2022 Loans and overdrèfts 2022 2021 Directors. loans 1.951 1,951 Payable wilhln one year 1,951 1.951 Credltors: amounts falllng duo wlthln on¢ yèar 2022 2021 BorrowrrfJs Accruals and deferred Incom8 1,951 1,106 1,951 1.106 3,057 3.057 10 Related party transactlons There were no disclosable related party tr8ns8Ctions during the y8ar12021 none). 10.