PARENTS’ EDUCATION AS AUTISM
THERAPISTS
FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 DECEMBER 2023
Charity No. NIC101545 (Northern Ireland)
HM Revenue & customs Charity Number XR24761.
PARENTS’ EDUCATION AS AUTISM THERAPISTS
FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 DECEMBER 2023
| Page | 1 | Committie list |
|---|---|---|
| Page | 2 | Notes to financial statements |
| Page | 3 | Trustiee report |
| Page | 4 | Examinters report |
| Page | 5 | Profit & Loss |
| Page | 6 | Balance Sheet |
| Page | 7 | Accounting Policies |
| Page | 8 | Notes to financial statements |
| Page | 9 | Fixed Assets |
PARENTS’ EDUCATION AS AUTISM THERAPISTS
FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 DECEMBER 2023
Management committee
Dr. Stephen Gallagher Chairperson Prof. Tony Byrne Treasurer
Committee Members
Dr Stephen Gallagher Pr Tony Byrene Emma Murphy Olivia Briggs Scott Graham Dr Dean Reid Jane Stewart
Registered Office
385 Springhill Road Forthriver Business Park Belfast BT12 7DG
Bankers
First Trust Bank 322 Antrim Road Glengormley
PARENTS’ EDUCATION AS AUTISM THERAPISTS
FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 DECEMBER 2023
The Trustees presents its report and the financial statements for the year ended 31 December 2023.
Constitution & objectives
The organisation, which is recognised as a charity in Northern Ireland, is operated under the rules of it's constitution dates 06 December 1997. The management of the Organisation is the responsibility of its Trustees who are elected and co-opted under the terms of the constitution.
Principle policies to achieve objectives
The organisation is established to help and support children and adults suffering from autism and other related communication and behavioural disorders, and to help the families and carers of such people.
Taxation
The organisation is registered with the HM Revenue & customs as a charitable body for taxation purposes.
HM Revenue & customs Charity Number XR24761.
Trustees
The Trustees at 31 December 2023, who have all been Trustees for the whole of the financial year ended on that date, are listed on page 1.
Commentary on the financial statements
The organisation's financial statements have been presented in the format set out as best practice by the statement of Recommended Practice (SORP) accounting by charities issued by the Charities Commission.
The statement of financial activities set out on pages 5 To 9 focuses on showing the total incoming resources, both revenue & capital, which have been made available to the organisation during the financial year-end the way in which those resources have been used, whether as direct charitable expenditure in carrying out and supporting the organisation's community driven activities, or in the management and administration itself.
The SOFA also shows those incoming resources for the year received from sources which place restrictions on the way in which the organisation can use the funds and the level of incoming resources that can be used by the organisation without restriction, within the organisation's charitable objectives.
Financial results & funding of future work
Both the level of activities and the year end financial position were considered satisfactory given the organisation's objectives and the Trustees expect that this level of activity will be sustained for the foreseeable future.
Sheet12
PARENTS’ EDUCATION AS AUTISM
THERAPISTS
FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 DECEMBER 2023
Trustees' report
Expenditure of equipment
The movement in fixed assets during the year are set out on note 9 of the financial statements.
Reserves
The organisation had net assets of £23,575.27 as at 31 December 2023.
Trustees responsibilities.
From the constitution the members must comply with their obligation with regards to:
-
. the keeping of accounting records of the organisation; and
-
. the preparation of annual statements of account of the organisation.
Internal financial control
The trustees have overall responsibility for ensuring that the organisation has in place an appropriate system of control, financial and otherwise, to provide reasonable assurance that:
The organisation is operating efficiently & effectively;
it's assets are safeguarded against unauthorised use of disposition;
proper records are maintained and financial information used within the organisation or for public is reliable; and
the organisation complies with relevant laws and regulations.
The organisation's systems of financial control are designed to provide reasonable but not absolute assurance against material miss-statement or loss.
Statement of disclosure to Accountant
So far as the trustees are aware, there is no relevant accounting information of which the
organisation's accountants are unaware. Additionally, the trustees have taken all the necessary steps in order to make themselves aware of all relevant accounting information and to establish that the organisation's accountants are aware of that information.
Page 5
PARENTS’ EDUCATION AS AUTISM THERAPISTS
FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 DECEMBER 2023
We report on the accounts if the charity for the year ended 31 December 2023, which are set out on pages 4-3.
Respective responsibilities of the Trustees and the independent Examiner
As the charity’s members you are responsible for the preparation of the accounts in accordance with the Charities Act (Northern Ireland) 2008.
It is our responsibility to:
-
examine the accounts under section 65 of the Charities Act;
-
follow the procedures laid down in the general Direction given by the Commission under section 65(9) ( b ) of the Charities Act;
-
state whether particular matters have come to our attention
Basis of the Independent examiner’s report
We have examined your charity accounts as required under Section 65 of the Charities Act and our examination was carried out in accordance with the general Directions given by the Charity Commission for the Northern Ireland under Section 65(9)(b) of the Charities Act.
Our examination included a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also included considerations of any unusual items or disclosures in the accounts, and seeking explanations from you as charity members any such matters.
Our role is to state whether any material matters have come to our attention giving us cause to believe:
1 That accounting records were not kept in accordance with section 63 of the Companies Act.
2 That the accounts do not accord with those accounting records.
3 That the accounts do not comply with the accounting requirements of the Charities Act.
4 That there is further information needed for a proper understanding of the accounts to be reached.
Independent Examiner’s Statement
We have compiled our examination and have no concerns in respect of the matters 1 – 4 listed above and, in connection with the following Directions of the Charity Commission Northern Ireland; we have found no matters that require drawing to your attention.
David John Armstrong
9 Gosselin Avenue Lough Road Lurgan Co Armagh Lurgan BT66 6PY
028 38 349740
PARENTS’ EDUCATION AS AUTISM THERAPISTS
FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 DECEMBER 2023
| INCOMING RESOURCES Note 2 Fees received Grants Receivable Interest Receivable TOTAL RESOURCES EXPANDED Furlough Income INCOMING RESOURCES RESOURCES EXPANDED Direct charitable expenditure 3 Fundraising & publicity 4 Management & administration 5 TOTAL RESOURCES EXPANDED NET INCOMING/OUTGOING RESOURCES FOR THE YEAR |
TOTAL FUNDS 2023 £ 2,624.88 380.19 - 3,005.07 0.00 3,005.07 1,121.48 0.00 3,154.53 4,276.01 -1,270.94 |
TOTAL FUNDS 2022 £ 2,971.25 9,657.23 - |
|---|---|---|
| 12,628.48 0.00 |
||
| 12,628.48 4,109.95 0.00 2,078.03 |
||
| 6,187.98 | ||
| 6,440.50 |
PARENTS’ EDUCATION AS AUTISM THERAPISTS
FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 DECEMBER 2023
| TOTAL FUNDS 2023 Note £ FIXED ASSETS Tangible Assets 6 0.00 CURRENT ASSETS PayPal 9,251.64 Prepayments 84.00 Cash at bank and in hand 0.00 9,335.64 CREDITORS: Amounts falling due within one year: 400.00 NET CURRENT ASSETS 8,935.64 TOTAL ASSETS LESS CURRENT LIABILITIES 8,935.64 BALANCE BROUGHT FORWARD 26,597.23 NET INCOMING/OUTGOING RESOURCES FOR THE YEAR -1,270.94 25,326.29 All movements are in Restricted Funds |
TOTAL FUNDS 2022 £ 513.73 6,833.04 84.00 19,166.46 |
|---|---|
| 26,083.50 | |
| 0.00 | |
| 26,083.50 | |
| 26,597.23 | |
| 20,156.73 6,440.50 |
|
| 26,597.23 | |
The charity has no recognised gains or losses other than the results for the
period set out above
All of the Activities of the charity organisation are classed as continuing
PARENTS’ EDUCATION AS AUTISM THERAPISTS
FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 DECEMBER 2023
1 ACCOUNTING POLICIES
Basis of accounting
The financial statements have been prepared under the historical cost convention, and in accordance with applicable accounting standards and the Statements of Recommended Practices on accounting by charities.
Depreciation
Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value, over the useful economic life of the asset as follows:-
Fixtures & Fittings 25% Straight Line Office Equipment 25% Straight Line
Foreign currencies
Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into stealing at the rate of exchange ruling at the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
| 2 | GRANTS RECEIVABLE Home visits Memberships Simple steps ERASMUS Just giving |
2023 £ - 1,379.58 1,245.30 - 380.19 3,005.07 |
2022 £ 296.25 1,450.00 1,225.00 9,657.23 |
|---|---|---|---|
| 12,628.48 |
PARENTS’ EDUCATION AS AUTISM THERAPISTS
FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 DECEMBER 2023
NOTE 3, 4 & 5
| TOTAL RESOURCES EXPANDED Wages/Inland Revenue Direct Charitable Expenditure Wed site hosting (Advertising) Management & Administration Staff expenses Management & Administration Accountancy Management & Administration Insurance Management & Administration Telephone Direct Charitable Expenditure Bank charges Management & Administration Depreciation Management & Administration Direct Charitable Expenditure Management & Administration Fundraising & Publicity |
Dec-23 TOTAL £ 0.00 2,754.53 0.00 400.00 0.00 1,121.48 0.00 0.00 4,276.01 1,121.48 3,154.53 0.00 4,276.01 |
Dec-22 TOTAL £ 3,134.50 0.00 578.85 0.00 1,078.96 975.45 248.97 171.25 |
|---|---|---|
| 6,187.98 | ||
| 4,109.95 2,078.03 0.00 |
||
| 6,187.98 |
PARENTS’ EDUCATION AS AUTISM
THERAPISTS
FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 DECEMBER 2023
| NOTE 6 N.B.V. At 1st January 2023 Additions At 31 December 2023 Depreciation Charge for Year At 31 December 2023 N.B.V. At 31 December 2023 At 31 December 2022 Note 7 Accountancy 31/12/2023 |
Fixtures fittings & Equipment 2023 TOTAL £ £ 513.73 513.73 0.00 0.00 513.73 513.73 128.43 128.43 385.30 385.30 385.30 513.73 400.00 400.00 |
|---|---|
No transactions with related parties were undertaken such as are required to be disclosed under Financial Reporting Standard 8.