**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.**