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2023-03-31-accounts

Charity registration number 104641

Company registration number NI047238 (Northern Ireland)

AUTISM INITIATIVES NORTHERN IRELAND ANNUAL REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023

AUTISM INITIATIVES NORTHERN IRELAND

LEGAL AND ADMINISTRATIVE INFORMATION

Trustees Mr B E Williams
Mr J McCarthy
Mr A McAvoy
Dr J Harshaw
Mrs R Bailey
Secretary Mrs A MacRandal
Charity number 104641
Company number NI047238
Principal address Office 1 Linden House
Beechill Road
Belfast
BT8 7QN
Registered office Office 1 Linden House
Beechill Road
Belfast
BT8 7QN
Auditor DSG
Castle Chambers
43 Castle Street
Liverpool
L2 9TL

AUTISM INITIATIVES NORTHERN IRELAND

CONTENTS

Page
Chairman's statement 1
Trustees' report 2 - 8
Statement of trustees' responsibilities 9
Independent auditor's report 10 - 12
Statement of financial activities 13
Balance sheet 14
Statement of cash flows 15
Notes to the financial statements 16 - 28

AUTISM INITIATIVES NORTHERN IRELAND

CHAIRMAN'S STATEMENT

FOR THE YEAR ENDED 31 MARCH 2023

This financial year has proved to be another challenging one for many charitable organisations working within social care, especially set against inadequate funding and spiralling costs.

Whether as a consequence of Covid or Brexit, recruitment has been particularly difficult in many of our services, and as during Covid we have been able to rely on our brilliant staff teams to maintain both the quality of services and the positive outcomes for our beneficiaries.

I am pleased to report however that due to investment in systems and people, and innovative thinking and planning from our Human Resource colleagues, we saw a good improvement in the second half of this year. Further investment in employee pay and benefits also helped ease the situation, and our HR team continues to analyse risks and trends within the sector and develop proactive strategies alongside their operational colleagues. We have aimed to be a kind, understanding and aspirational employer where our expectations are clear - a Charity where connections between people are valued, where colleagues feel confident in making a positive impact through their work, and where people feel confident in their support. This aim will also be central to our thinking next year.

The way the organisation has bounced back in so many ways from Covid has been amazing, whether this has been in the development of new and innovative services, renewed training initiatives, our continued thinking and development of our specialist support, this has been a privilege to witness. And of course the Board and myself are particularly interested to see and hear about the progress of the people supported, and we heard many during this year of the impact of our specialist service on the lives of autistic people and their families.

I would like to thank our brilliant Executive, Senior management and Teams, and all those people within the organisation who support people to deliver effective service and build our success and reputation as a responsive, flexible, innovative, and specialist care provider.

Brian Williams

Chairman Dated: 27 September 2023

AUTISM INITIATIVES NORTHERN IRELAND

TRUSTEES' REPORT (INCLUDING DIRECTORS' 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

The charity's objectives as set out in the objects contained in the company’s memorandum of association, are:

“To meet the needs of people with autism, their families and carers throughout Northern Ireland by providing a comprehensive range of services which are personal, professional and innovative.”

The charity aims:

Autism Initiatives Northern Ireland was established in 2002 and is a subsidiary of Autism Initiatives Group. The main aim of the charity is to provide care and support for people with autism, who may also have associated learning disabilities or mental health problems.

As with its parent charity, Autism Initiatives Northern Ireland undertakes periodic and comprehensive reviews, not only in the areas of care and support, but in all areas of management and financial controls.

Services in Northern Ireland include:

Public benefit

The trustees have referred to the guidance contained in the Charity Commission’s general guidance on public benefit when reviewing the charity’s aims and objectives and in planning its future activities.

The charity aims to work in partnership with all people supported, helping them to develop successful and independent communication skills, according to individual strengths, needs and preferences, within a total communication environment. Autism Initiatives Northern Ireland offers a learning opportunity to each person, addressing the areas of communication, social interaction and flexibility of thought, which has regard for their personal goals. It is the overall objective to make people feel good about themselves and raise their self-esteem. This enables each individual to enjoy more successes at a level achievable for them and so take greater pleasure in life.

AUTISM INITIATIVES NORTHERN IRELAND

TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2023

How our activities deliver public benefit

The charitable activities focus on meeting the needs of people with autism spectrum conditions and are undertaken to further the charitable purposes of public benefit.

Autism is found in people of all ages, regions, countries and societies. Equal access to its services is an important issue for the charity. Autism Initiatives Northern Ireland has an equal opportunity policy and diversity statement, which ensures that the charity has a culture, which is reinforced via its robust training program, which ensures equality of access to the services by gender, disability and sexual orientation. The charity believe equal access to the services is vital to its success, and that successful outcomes must be shared by all communities that use the services.

Employment policies

The employees of Autism Initiatives Northern Ireland are its most important resource since their performance determines the quality of services provided. The employees have made a significant contribution to the continued success of Autism Initiatives Northern Ireland. Each year significant training is undertaken to ensure employees reach and maintain the skills required enabling them to perform effectively, this include specific autism training. All employees are encouraged to study for a vocational qualification with the support of the organisation. In accordance with Autism Initiatives Northern Ireland equal opportunities policy, the organisation has long established fair employment practices in the recruitment, selection, retention and training of staff with disabilities.

Achievements and performance

Some examples of the impact of our work for people supported:

In Cookstown we were able to support one person we support into her first work placement/ volunteering role. Through our understanding and approaches of autistic people we were able to successfully consult and support her thinking around her preferred activities. The person now works one day each week volunteering in a local animal park with her favourite animals; feeding and caring for animals, as well as teaching members of the public about these animals. This has had a tremendous impact on her social skills and confidence, and this has been acknowledged in recent compliments received from the parents.

The people we support have been encouraged and supported to explore their wider community areas and beyond, for example one person supported was able to plan and attend an overnight stay in Belfast and Newcastle, with the help of staff to plan and attend this.

One of the people we support has been able to become more financially stable, reducing their spending, credit card debt and making safer financial choices. Through support, plans, consultations, MDT meetings and ongoing close partnership working with the person supported, their family and the Trust, the individual has learned to better manage their finances to promote economic wellbeing, consolidate their debts into a more manageable payment system, reduce risky financial decisions and achieve greater financial security overall.

A person supported was supported to join a new social club to widen their social circle and explore their hobbies and interests with other adults with learning disabilities and additional needs. The person supported now attends a weekly social club on a Friday night called “Superstars”, where attendees are encouraged to learn and develop social skills, as well as explore their own hobbies and interests, through activities such as baking, arts and crafts, and gaming. The person supported has expressed to staff how much they enjoy attending this club, and has been able to build strong friendships with other individuals in his local community.

A person we support has arranged to go on a holiday to Disney Land Paris. Previously in the home setting she lived in before AI, she had not been out very much in the community in a five year period. She has come on so well in the short time she has been in an AI service. Her confidence is growing, she is enjoying many activities including horse riding. Through having 2:1 support her support has been very person centred to her needs helping her achieve her short term goals and her future long term goals. The support staff have a good understanding of what motivates her and how she likes to communicate her likes and dislikes.

We continue to utilise our specialist approaches to supporting autistic people to generate good outcomes for the people that we support.

AUTISM INITIATIVES NORTHERN IRELAND

TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2023

Recruitment and Retention

Following the retirement of the Operations Director we have successfully recruited to this post, and welcomed our new Director.

A Pay uplift was implemented in December 2022. Also, in the later part of the financial year (February/March 2023) proposals and costings were completed and plans were agreed to introduce another pay uplift at the start of the next financial year (1st April 2023).

Medicash Employee Health Scheme introduced in 2022, for those employees who meet eligibility (two years’ service plus). Eligible employees can claim costs back for a variety of health related costs, including, but not limited to: dental and optical charges. The scheme allows employees to claim up to a certain limit, under each category, each year.

We have invested in systems to increase both the speed of recruitment and the effectiveness of on boarding for new employees, this and a more flexible approach to interviewing and engagement with those people in preemployment saw an upturn in staffing levels and a corresponding downturn in agency usage.

Throughout this year we have benefitted from a stable and effective senior management team, who have gone above and beyond to support services through a difficult period in relation to staffing that has been experienced by many agencies within social care.

Staff development and Training

We have continued to adapt to changing requirements and have moved to more face to face training as we move to a post Covid environment.

Within some of our services we have run a 4 week person centred mental health training programme to provide bespoke training to the staff team on supporting individuals with additional mental health needs and improving wellbeing for the people we support. Feedback from the manager and staff within this service has been overwhelmingly positive in allowing staff to provide more bespoke support.

Following RQIA (Regulation and Quality Improvement Authority) and Trust recommendations we introduced Dysphagia Training for all staff in June 2022. Face to face First Aid training was rolled out to all staff in October 2022 to equip them to deal with choking and to use the defibrillators which are now in every service. Managers also had access to free training in Dementia and Learning Disability and in Quality Improvement in Social Care via ARC.

The workforce development plan has again been reviewed this year, and some aspects of our specialist training in relation to autism and effective approaches to support have been enhanced.

We have continued to be highly effective in all aspects of compliance with mandatory training.

AUTISM INITIATIVES NORTHERN IRELAND

TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2023

Financial review

Total incoming resources in the year ended 31st March 2023 were £8m (£7.3m 2022), an increase of £0.7m over the previous year. Resources expended in the period, were £7.6m (2022: £6.8m) resulting in a surplus of £0.4m (2022: £0.5m).

The balance sheet remains healthy with net assets of £4.3m.

Reserves policy

The trustees consider the charity’s free reserves policy on a regular basis. Now more than ever the trustees are aware that the Charity needs to maintain sufficient reserves to allow it to, not only meet future known commitments and liabilities, but also to absorb unforeseen setbacks and to react to change or take advantage of opportunities.

The trustees also consider it important to be able to continue to advance the work of the Charity by continuous programmes of research and development into its operations. Given this, the trustees consider that a target amount of between three to six months of core expenditure should ideally be maintained as free reserves to ensure the above and to give the reassurance to beneficiaries and funders. Based on the financial statements to 31 March 2023 this would equate to committing to build a level of free reserves in the long term of circa £3.8m (2022: £3.4m).

The trustees define the level of free reserves at any time to be the total of all undesignated unrestricted reserves less the book value of fixed assets, net of any long term loans. As at 31 March 2023 free reserves were £1.9m (2022: £1.6m) in the charity in addition to reserves held as designated in AIG for the benefit of subsidiary charities. The trustees are aware that the level of free reserves in the charity falls short of the aspirational target that they have set, even when considering any free reserves that may be available to them in AIG, but they are fully committed to working towards this goal in the long term.

The charity is a subsidiary of Autism Initiatives Group (‘AIG’). A charity in its own right, AIG’s principal objective is to continue to advance and improve the work that is delivered by its members through programmes of continuous research, development and investment into all areas of operations. In order to advance this, AIG seeks donations from its subsidiary charities. Donations received are held in designated reserves in AIG to fund research and development for the benefit of subsidiary charities of the Group.

Principal source of funding

The principal source of funding for the charity is fee income from statutory bodies for clients cared for by the charity.

Investment Policy

The charity has the power to invest funds not immediately required for its general purposes in such investments as it deems fit for purpose.

The charities investment objectives are to:

The charities policy continues to be to maintain cash deposits rather than to invest in stocks and shares, property (other than for the charities general purposes) or any other investment. This policy is kept under review.

AUTISM INITIATIVES NORTHERN IRELAND

TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2023

Risk policy

The trustees has assessed the major risks to which the charity is exposed, and are satisfied that systems are in place to mitigate exposure to the major risks.

The trustees are committed to adopting best practice in the identification, evaluation and cost effective control of risks, to ensure that the charities exposure is minimised or eliminated where possible.

In order to identify, and manage risks a dedicated committee is in place, to which trustees, senior management and senior staff all contribute.

Principal areas of risk identified as a result of the processes in place include:

Financial risk

The highest risk identified is the impact of the current economic climate on revenue streams from statutory bodies and the effect of external influences and legislation on its ability to manage costs. To manage this risk a stringent budgeting procedure has been established to identify and maximise all income streams and to tightly mange cost control. In addition an ongoing programme of reviewing and updating the entire organisations operation procedures and policies has commenced.

Operational risk

Ensuring the provision of its services to the many people affected by ASC who are served by the charity remains of the highest order. Quality assurance is given the highest priority within the charity, services are subject to external inspection from regulatory bodies, and contract compliance reviews. Internally the quality assurance manager, coordinates peer reviews and internal inspection and reviews.

Health and Safety

A detailed plan of assessments, training and reviews has been developed and implemented to ensure the physical risk of injury or liability to any person supported, staff member or member of the public when assessing the charities facilities or services is minimised.

In addition to the above a detailed risk register is kept and reviewed by the trustees and they are satisfied that the systems in place manage exposure to the major risks identified.

Business continuity plans exist for every major service area and these are reviewed regularly.

Plans for future periods

The new Director is working closely with the Senior Leadership Team in NI to establish the priorities for AI Northern Ireland post Covid-19. These include:

AUTISM INITIATIVES NORTHERN IRELAND

TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2023

Structure, governance and management

Autism Initiatives Northern Ireland is a company limited by guarantee and is governed by its Memorandum and Articles of Association incorporated on 17th July 2003. Autism Initiatives Northern Ireland is registered with the Charities Commission, number 104641.

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:

Mr B E Williams Mr J McCarthy Mr A Grainger (Resigned 2 February 2023) Mr A McAvoy Dr J Harshaw Mrs R Bailey

Trustees give their time voluntarily and receive no benefits from the charity. Trustees work within the code of conduct and good practice as set out by the Charities Commission.

Executive management

The Chief Executive of Autism Initiatives Group, Andrew Grainger, has global responsibility for all group operations, including the implementation of the policy and strategic direction of the organisation. The Chief Executive is the interface between the governance and management functions of the organisation.

The Chief Executive has an executive management team with all directors having specific responsibilities in their own area that they form the executive group advising on the corporate and strategic direction of the organisation, reporting directly to the Chief Executive.

Risk management

The trustees have a risk management strategy that comprises of:

This work is ongoing and the particular formulation of the risks identified through the procedure allow for the contingency plans to be drawn up through the identified risk procedure, the main focuses being corporate risk. The charity also has a robust risk management procedure that looks at the direct risks faced by the individuals that are supported directly by the charity.

Business planning

The three year business plan, which is revisited on a regular basis, is based on a detailed review of the charity, its aims and it objectives and provides the framework based on the core values, through which the organisation is managed. The plan provides a clear statement of the current position and how the charity will overcome any challenges it may face and critically, continue to meet the needs of the individuals the charity supports, their families and other partners.

The current plan is based on an understanding both of the needs of individuals with autism, their carers, other partners and the charity resources and lays out the key issues and objectives for the future.

Organisational structure

The Director of Operations, Adele Leighton, is line managed by the Chief Executive of Autism Initiatives Group. The Chairperson of Autism Initiatives Group, Brian Williams and Andrew Grainger are directors on the Board and are the representative from Autism Initiatives Group on the Board of Autism Initiatives Northern Ireland.

AUTISM INITIATIVES NORTHERN IRELAND

TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2023

Remuneration policy

The Board of Trustees is responsible for reviewing the pay of the senior executive staff. The Board periodically benchmark against pay levels in other comparable organisations of a similar size, with the support of external advice as required.

Auditor

In accordance with the company's articles, a resolution proposing that DSG be reappointed as auditor of the company will be put at a 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 appropriate steps to identify such relevant information and to establish that the auditor is aware of such information.

The trustees' report was approved by the Board of Trustees.

Mr A McAvoy

Trustee

27 September 2023

AUTISM INITIATIVES NORTHERN IRELAND

STATEMENT OF TRUSTEES' RESPONSIBILITIES

FOR THE YEAR ENDED 31 MARCH 2023

The trustees, who are also the directors of Autism Initiatives Northern Ireland 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 Standards (United Kingdom Generally Accepted Accounting Practice).

Company Law requires the trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources, including the income and expenditure, of the charitable company for that year.

In preparing these financial statements, the trustees are required to:

The trustees are responsible for keeping adequate accounting records that disclose with reasonable accuracy at any time the financial position of the charity and enable them 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 detection of fraud and other irregularities.

AUTISM INITIATIVES NORTHERN IRELAND

INDEPENDENT AUDITOR'S REPORT

TO THE MEMBERS OF AUTISM INITIATIVES NORTHERN IRELAND

Opinion

We have audited the financial statements of Autism Initiatives Northern Ireland (the ‘charity’) for the year ended 31 March 2023 which comprise the statement of financial activities, the balance sheet, the statement of cash flows and notes to the financial statements, including 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 Generally Accepted Accounting Practice).

Basis for opinion

We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditor's responsibilities for the audit of the financial statements section of our report. We are independent of the charity in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC’s Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.

Conclusions relating to going concern

In auditing the financial statements, we have concluded that the trustees' use of the going concern basis of accounting in the preparation of the financial statements is appropriate.

Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the charity’s ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.

Our responsibilities and the responsibilities of the trustees with respect to going concern are described in the relevant sections of this report.

Other information

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. Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon. Our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the course of the audit, or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact.

We have nothing to report in this regard.

Opinions on other matters prescribed by the Companies Act 2006

In our opinion, based on the work undertaken in the course of our audit:

AUTISM INITIATIVES NORTHERN IRELAND

INDEPENDENT AUDITOR'S REPORT (CONTINUED) TO THE MEMBERS OF AUTISM INITIATIVES NORTHERN IRELAND

Matters on which we are required to report by exception

In the light of the knowledge and understanding of the charity and its environment obtained in the course of the audit, we have not identified material misstatements in the directors' report included within the trustees' report.

We have nothing to report in respect of the following matters in relation to which the Companies Act 2006 requires us to report to you if, in our opinion:

Responsibilities of trustees

As explained 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 that they give a true and fair view, and for such internal control as the trustees determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error. In preparing the financial statements, the trustees are responsible for assessing the 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 or to cease operations, or have no realistic alternative but to do so.

Auditor's responsibilities for the audit of the financial statements

Our 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 with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.

The extent to which our procedures are capable of detecting irregularities, including fraud, is detailed below.

AUTISM INITIATIVES NORTHERN IRELAND

INDEPENDENT AUDITOR'S REPORT (CONTINUED) TO THE MEMBERS OF AUTISM INITIATIVES NORTHERN IRELAND

Capability of the audit in detecting irregularities, including fraud

Based on our discussions with the charity’s management and the Trustees, we identified that the following laws and regulations are significant to the entity:

• Those laws and regulations considered to have a direct effect on the financial statements include UK financial reporting standards and Charity Law.

• Those laws and regulations for which non-compliance may be fundamental to the operating aspects of the charity and therefore may have a material effect on the financial statements include compliance with the charitable objectives, public benefit, fundraising regulations, safeguarding and health and safety legislation.

These matters were discussed amongst the engagement team at the planning stage and the team remained alert to non-compliance throughout the audit.

Audit procedures undertaken in response to the potential risks relating to irregularities (which include fraud and noncompliance with laws and regulations) comprised of: inquiries of management and the Trustees as to whether the entity complies with such laws and regulations; enquiries with the same concerning any actual or potential litigation or claims; inspection of relevant legal correspondence; review of Trustee meeting minutes; testing the appropriateness of journal entries; and the performance of analytical review to identify unexpected movements in account balances which may be indicative of fraud.

No instances of material non-compliance were identified. However, the likelihood of detecting irregularities, including fraud, is limited by the inherent difficulty in detecting irregularities, the effectiveness of the entity’s controls, and the nature, timing and extent of the audit procedures performed. Irregularities that result from fraud might be inherently more difficult to detect than irregularities that result from error. As explained above, there is an unavoidable risk that material misstatements may not be detected, even though the audit has been planned and performed in accordance with ISAs (UK).

A further description of our responsibilities is available on the Financial Reporting Council’s website at: https:// www.frc.org.uk/auditorsresponsibilities. This description forms part of our auditor's report.

Use of our report

This report is made solely to the charitable company's members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the charitable company's members those matters we are required to state to them in an auditor's report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the charitable company and the charitable company’s members as a body, for our audit work, for this report, or for the opinions we have formed.

Jean Ellis BA FCA CTA (Senior Statutory Auditor)

for and on behalf of DSG

27 September 2023

Chartered Accountants Statutory Auditor

Castle Chambers 43 Castle Street Liverpool L2 9TL

AUTISM INITIATIVES NORTHERN IRELAND

STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT

FOR THE YEAR ENDED 31 MARCH 2023

Unrestricted Unrestricted Unrestricted Unrestricted Restricted Total Unrestricted Restricted Total
funds funds funds funds
2023 2023 2023 2022 2022 2022
Notes £ £ £ £ £ £
Income and endowments from:
Donations and
legacies 3 38,610 1,957 40,567 42,415 1,040 43,455
Charitable activities 4 7,150,885 819,633 7,970,518 6,392,641 821,166 7,213,807
Other income 5 - - - 2,698 - 2,698
Total income 7,189,495 821,590 8,011,085 6,437,754 822,206 7,259,960
Expenditure on:
Charitable activities 6 6,763,932 821,590 7,585,522 5,933,500 821,166 6,754,666
Total expenditure 6,763,932 821,590 7,585,522 5,933,500 821,166 6,754,666
Net income for the year/
Net movement in funds 425,563 - 425,563 504,254 1,040 505,294
Fund balances at 1 April
2022 3,850,676 12,649 3,863,325 3,346,422 11,609 3,358,031
Fund balances at 31
March 2023 4,276,239 12,649 4,288,888 3,850,676 12,649 3,863,325

The statement of financial activities includes all gains and losses recognised in the year.

All income and expenditure derive from continuing activities.

The statement of financial activities also complies with the requirements for an income and expenditure account under the Companies Act 2006.

AUTISM INITIATIVES NORTHERN IRELAND

BALANCE SHEET

AS AT 31 MARCH 2023

2023 2022
Notes £ £ £ £
Fixed assets
Tangible assets 11 1,430,661 1,470,054
Current assets
Debtors 12 1,101,899 772,803
Cash at bank and in hand 2,201,359 2,095,242
3,303,258 2,868,045
Creditors: amounts falling due within
one year 13 (318,437) (330,604)
Net current assets 2,984,821 2,537,441
Total assets less current liabilities 4,415,482 4,007,495
Creditors: amounts falling due after
more than one year 14 (126,594) (144,170)
Net assets 4,288,888 3,863,325
Income funds
Restricted funds 16 12,649 12,649
Unrestricted funds
Designated funds 17 998,590 945,450
General unrestricted funds 3,277,649 2,905,226
4,276,239 3,850,676
4,288,888 3,863,325
The financial statements were approved by the Trustees on 27 September 2023
Mr A McAvoy Dr J Harshaw
Trustee Trustee

Company registration number NI047238

AUTISM INITIATIVES NORTHERN IRELAND

STATEMENT OF CASH FLOWS FOR THE YEAR ENDED 31 MARCH 2023

2023 2022
Notes £ £ £ £
Cash flows from operating activities
Cash generated from operations 22 127,914 424,597
Investing activities
Purchase of tangible fixed assets (4,623) (235,002)
Proceeds from disposal of tangible fixed
assets - 4,590
Net cash used in investing activities (4,623) (230,412)
Financing activities
Proceeds from new bank loans - 90,000
Repayment of bank loans (17,174) (12,659)
Net cash (used in)/generated from
financing activities (17,174) 77,341
Net increase in cash and cash equivalents 106,117 271,526
Cash and cash equivalents at beginning of year 2,095,242 1,823,716
Cash and cash equivalents at end of year 2,201,359 2,095,242

AUTISM INITIATIVES NORTHERN IRELAND

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023

1 Accounting policies

Charity information

Autism Initiatives Northern Ireland is a private company limited by guarantee incorporated in Northern Ireland. The registered office is Office 1 Linden House, Beechill Road, Belfast, BT8 7QN.

1.1 Accounting convention

The financial statements have been prepared in accordance 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)". The charity is a Public Benefit Entity as defined by FRS 102.

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. 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.

Designated funds comprise funds which have been set aside at the discretion of the trustees for specific purposes. The purposes and uses of the designated funds are set out in the notes to the financial statements.

Restricted funds are subject to specific conditions by donors 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.

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.

AUTISM INITIATIVES NORTHERN IRELAND

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2023

1 Accounting policies

(Continued)

1.5 Expenditure

All expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all costs related to that category. Restricted expenditure is set against restricted income.

The specific bases used are as follows:

• Charitable expenditure comprises direct expenditure in the furtherance of the charity’s objectives.

• Governance costs include those incurred in the governance of its assets and are associated with constitutional and statutory requirements.

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. All assets costing more than £5,000 are capitalised at cost.

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:

Freehold land and buildings 50 years straight line Fixtures and fittings 25% straight line Motor vehicles 33% reducing balance

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.

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.

AUTISM INITIATIVES NORTHERN IRELAND

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2023

1 Accounting policies

(Continued)

Impairment of financial assets

Financial assets, other than those held at fair value through income and expenditure, are assessed for indicators of impairment at each reporting date. Financial assets are impaired where there is objective evidence that, as a result of one or more events that occurred after the initial recognition of the financial asset, the estimated future cash flows have been affected.

If an asset is impaired, the impairment loss is the difference between the carrying amount and the present value of the estimated cash flows discounted at the asset’s original effective interest rate. The impairment loss is recognised in net income/(expenditure) for the year.

If there is a decrease in the impairment loss arising from an event occurring after the impairment was recognised, the impairment is reversed. The reversal is such that the current carrying amount does not exceed what the carrying amount would have been, had the impairment not previously been recognised. The impairment reversal is recognised in net income/(expenditure) for the year.

Derecognition of financial assets

Financial assets are derecognised only when the contractual rights to the cash flows from the asset expire or are settled, or when the charity transfers the financial asset and substantially all the risks and rewards of ownership to another entity, or if some significant risks and rewards of ownership are retained but control of the asset has transferred to another party that is able to sell the asset in its entirety to an unrelated third party.

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.

1.11 Retirement benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

AUTISM INITIATIVES NORTHERN IRELAND

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2023

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.

3 Donations and legacies

Unrestricted Restricted Total Unrestricted Restricted Total
funds funds funds funds
2023 2023 2023 2022 2022 2022
£ £ £ £ £ £
Donations and gifts 38,610 - 38,610 38,665 1,040 39,705
Grants receivable for
core activities - 1,957 1,957 3,750 - 3,750
38,610 1,957 40,567 42,415 1,040 43,455

Donations and legacies includes £nil (2022: £1,750) in respect of Coronavirus Job Retention Scheme Grants and £32,112 (2022 : £35,300) received from the Autism Initatives Group charities.

4 Charitable activities

2023 2022
£ £
Income from charitable activities 7,970,518 7,213,807
Analysis by fund
Unrestricted funds 7,150,885 6,392,641
Restricted funds 819,633 821,166
7,970,518 7,213,807

AUTISM INITIATIVES NORTHERN IRELAND

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2023

5 Other income

**Total ** Unrestricted Unrestricted
funds
2023 2022
£ £
Net gain on disposal of tangible fixed assets - 2,698
Charitable activities
2023 2022
£ £
Staff costs 6,489,610 5,711,082
Depreciation and impairment 44,016 39,668
Direct costs 385,724 377,390
6,919,350 6,128,140
Share of support costs (see note 7) 650,385 608,183
Share of governance costs (see note 7) 15,787 18,343
7,585,522 6,754,666
Analysis by fund
Unrestricted funds 6,763,932 5,933,500
Restricted funds 821,590 821,166
7,585,522 6,754,666

6 Charitable activities

AUTISM INITIATIVES NORTHERN IRELAND

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2023

7 Support costs

Support costs
Support
Governance		 2023 Support
Governance		 2022
costs costs costs costs
£ £ £ £ £ £
Staff costs 240,710 - 240,710 271,658 - 271,658
Support costs 409,675 - 409,675 336,525 - 336,525
Audit fees - 10,380 10,380 - 9,942 9,942
Legal and professional - 5,407 5,407 - 8,401 8,401
650,385 15,787 666,172 608,183 18,343 626,526
Analysed between
Charitable activities 650,385 15,787 666,172 608,183 18,343 626,526

Governance costs includes payments to the auditors of £10,380 (2022: £9,942) for audit fees.

8 Trustees

None of the trustees (or any persons connected with them) received any remuneration or benefits from the charity during the year.

One trustee received travel expenses of £47 (2022: £nil) during the year.

9 Employees

The average monthly number of employees during the year was:

The average monthly number of employees during the year was:
2023 2022
Number Number
Administration 8 9
Managers 10 10
Care workers 255 255
Total 273 274
Employment costs 2023 2022
£ £
Wages and salaries 6,218,628 5,503,860
Social security costs 416,041 383,466
Other pension costs 95,651 95,414
6,730,320 5,982,740

Included in employment costs are agency costs of £811,553 (2022: £248,325). Agency costs are used to cover staff shortages.

AUTISM INITIATIVES NORTHERN IRELAND

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2023

9 Employees

(Continued)

There were no employees whose annual remuneration was more than £60,000.

10 Taxation

The charity is exempt from tax on income and gains falling within section 505 of the Taxes Act 1988 or section 252 of the Taxation of Chargeable Gains Act 1992 to the extent that these are applied to its charitable objects.

11 Tangible fixed assets

Tangible fixed assets
Freehold land
Fixtures and
Motor vehicles		 Total
and buildings fittings
£ £ £ £
Cost
At 1 April 2022 1,587,455 5,725 46,570 1,639,750
Additions 4,623 - - 4,623
At 31 March 2023 1,592,078 5,725 46,570 1,644,373
Depreciation and impairment
At 1 April 2022 154,507 5,725 9,464 169,696
Depreciation charged in the year 31,775 - 12,241 44,016
At 31 March 2023 186,282 5,725 21,705 213,712
Carrying amount
At 31 March 2023 1,405,796 - 24,865 1,430,661
At 31 March 2022 1,432,948 - 37,106 1,470,054
Debtors
2023 2022
Amounts falling due within one year: £ £
Trade debtors 1,004,036 714,904
Amounts owed by fellow group undertakings 3,548 15,332
Other debtors 59,708 10,676
Prepayments and accrued income 34,607 31,891
1,101,899 772,803

12 Debtors

AUTISM INITIATIVES NORTHERN IRELAND

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2023

13 Creditors: amounts falling due within one year
2023 2022
Notes £ £
Bank loans 15 17,550 17,148
Other taxation and social security 96,848 98,730
Trade creditors 23,375 54,036
Amounts owed to fellow group undertakings 23,120 3,605
Other creditors 19,801 22,217
Accruals and deferred income 137,743 134,868
318,437 330,604
14 Creditors: amounts falling due after more than one year
2023 2022
Notes £ £
Bank loans 15 126,594 144,170
15 Loans and overdrafts
2023 2022
£ £
Bank loans 144,144 161,318
Payable within one year 17,550 17,148
Payable after one year 126,594 144,170
Amounts included above which fall due after five years:
Payable by instalments 52,178 71,460

The two long-term loans are secured by a first and only legal mortgages over property situated at 58 Edenvale, Armagh,BT60 1JF and 56 Kingsway Drive Portadown.

AUTISM INITIATIVES NORTHERN IRELAND

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2023

16 Restricted funds

The income funds of the charity include restricted funds comprising the following unexpended balances of donations and grants held on trust for specific purposes:

Movement in funds Movement in funds Movement in funds Movement in funds
Balance at Incoming
Resources		 Balance at Incoming
Resources		 Balance at
1 April 2021 resources expended 1 April 2022 resources expended 31 March 2023
£ £ £ £ £ £ £
N.I Housing
Executive - 821,166 (821,166) - 819,633 (819,633) -
Private
donations 11,609 1,040 - 12,649 - - 12,649
Newry
Mourne and
Down Council - - - - 1,957 (1,957) -
11,609 822,206 (821,166) 12,649 821,590 (821,590) 12,649

Northern Ireland Housing Executive - Our Supporting People services operated at a deficit of £467,064 (2022: £354,790) for the year ended 31st March 2023. The excess of expenditure was funded through the charity's unrestricted reserves. Included in the Northern Ireland Housing Executive funding figure of £819,633 (2022: £821,166) is one off non recurrent Covid funding of £nil (2022: £42,460).

The grant received from Newry Mourne and Down Council was for for the purchase of sensory equipment

Designated funds The income funds of the charity include the following designated funds which have been set aside out of unrestricted funds by the trustees for specific purposes: Balance at
Resources
Transfers
Balance at
Resources
Transfers
Balance at		 1 April 2021
expended
1 April 2022
expended
31 March 2023		 £
£
£
£
£
£
£		 ICT Fund
80,000
-
(30,000)
50,000
-
10,000
60,000		 Capital Fund - Service Development
310,000
(98,000)
138,000
350,000
-
25,000
375,000		 Capital Fund - Head Office
400,000
-
-
400,000
-
100,000
500,000		 Reinstatement Fund
30,000
-
10,000
40,000
-
10,000
50,000		 Motor Vehicles
30,000
(47,000)
42,000
25,000
-
(25,000)
-		 Covid Fund
150,000
(66,000)
(14,000)
70,000
(28,731)
(41,269)
-		 Walk for Autism Donations
-
-
10,450
10,450
(18,522)
21,662
13,590		 1,000,000
(211,000)
156,450
945,450
(47,253)
100,393
998,590		 ICT Fund- £60,000 has been ring fenced for the upgrade of ICT infrastructure to include implementation of new HR System and other required IT purchases. Capital Fund - Service Development- this capital fund is for the the development of a new short breaks / respite service and the development of a new Supported Living Service. Capital Fund - Head Office - this capital fund is for the relocation and fit out of the Head Office Reinstatement Fund - this designated fund reflects the estimated costs associated with returning current leased buildings to their former state at the end of the lease term Motor Vehicles- the designated capital fund of £25,000 was ring fenced for the replacement of motor vehicles Covid Fund- the designated Covid 19 Fund of £700,000 had been ring fenced for future Covid responses in line with Group policy.
17

Designated funds
(Continued)		 Walk for Autism Donations- a designated fund in respect of unspent Walk for Autism donations received from the Autism Initiatives Group at year end. Analysis of net assets between funds Unrestricted
Designated
Restricted
Total
Unrestricted
Designated
Restricted
Total		 funds
funds
funds
funds
funds
funds		 2023
2023
2023
2023
2022
2022
2022
2022		 £
£
£
£
£
£
£
£		 Fund balances at 31 March 2023 are represented Fund balances at 31 March 2023 are represented by: Tangible assets
1,430,661
-
-
1,430,661
1,470,054
-
-
1,470,054		 Current assets/(liabilities)
1,973,582
998,590
12,649
2,984,821
1,579,342
945,450
12,649
2,537,441		 Long term liabilities
(126,594)
-
-
(126,594)
(144,170)
-
-
(144,170)		 3,277,649
998,590
12,649
4,288,888
2,905,226
945,450
12,649
3,863,325
17 18

AUTISM INITIATIVES NORTHERN IRELAND

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2023

19 Operating lease commitments

At the reporting end date the charity had outstanding commitments for future minimum lease payments under non-cancellable operating leases, which fall due as follows:

2023 2022
£ £
Within one year 23,597 83,124
Between two and five years 17,639 30,228
41,236 113,352

20 Contingent asset

A contingent asset exists relating to a property known as "French Cottage". The asset is currently occupied by a life tenant but will transfer to the charity at an unspecified future date.

21 Related party transactions

The charitable company was under the control of Autism Initiatives Group, a company registered in England & Wales, company number 07120634 and a registered charity, charity number 1170634, throughout the current year.

Key management are remunerated by Autism Initiatives Group.

The results of Autism Initiatives Northern Ireland are included in the consolidated financial statements of Autism Initiatives Group.

22 Cash generated from operations 2023 2022
£ £
Surplus for the year 425,563 505,294
Adjustments for:
Gain on disposal of tangible fixed assets - (2,698)
Depreciation and impairment of tangible fixed assets 44,016 39,668
Movements in working capital:
(Increase) in debtors (329,096)
(108,784)
(Decrease) in creditors (12,569) (8,883)
Cash generated from operations 127,914 424,597

AUTISM INITIATIVES NORTHERN IRELAND

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2023

23 Analysis of changes in net funds
At 1 April 2022 Cash flowsAt 31 March 2023
£ £ £
Cash at bank and in hand 2,095,242 106,117 2,201,359
Loans falling due within one year (17,148) (402) (17,550)
Loans falling due after more than one year (144,170) 17,576 (126,594)
1,933,924 123,291 2,057,215