| Autism Independent UK | |||||||||
| Annual Report and Accounts for the year ended 30th September 2009 | |||||||||
| Charity name and number: | Autism Independent UK, registered charity number 803003 | ||||||||
| Correspondence address: | 199/203 Blandford Avenue | ||||||||
| Kettering | |||||||||
| Northants | |||||||||
| NN16 9AT | |||||||||
| Trustees at the year end and | Pamela Humphries | Acting Chair | |||||||
| who served throughout the year | Pam Lovett | Secretary | |||||||
| Dave Whalley | Acting Treasurer | ||||||||
| Stan Cook | |||||||||
| Amelia Dignan | |||||||||
| David Preece | |||||||||
| Marie Howley | |||||||||
| Custodian trustees in respect of | The Charity Commissioners | ||||||||
| land and buildings held | Richard Arnold | ||||||||
| Professional advisers | |||||||||
| Bankers | NatWest Bank plc | ||||||||
| 43 High Street | |||||||||
| Rushden | |||||||||
| Northants | |||||||||
| Solicitors | Wilson Browne | ||||||||
| 60 Gold Street | |||||||||
| Northampton | |||||||||
| Independent examiners | McShane Wright | ||||||||
| Chartered Certified Accountants | |||||||||
| 2 College Street | |||||||||
| Higham Ferrers | |||||||||
| Northants | |||||||||
| NN10 8DZ | |||||||||
| Page 1 | |||||||||
| Autism Independent UK | |||||||||
| Trustees' Annual Report for the year ended 30th September 2009 | |||||||||
| Constitution | |||||||||
| Autism Independent UK is registered with the Charity Commissioners (No. 803003) and constituted by Deed | |||||||||
| of Trust. This charity was formerly known as The Society For The Autistically Handicapped (SFTAH). | |||||||||
| History, objectives and activities | |||||||||
| Autism Independent UK was constituted by Deed of Trust. The constitution was adopted on 12 February 1990 | |||||||||
| and amended on 16 October 1999. The charity was formerly known as The Society For The Autistically Handicapped | |||||||||
| (SFTAH) which it continues to use as a working name. Other names used by the charity are, Autism On Line (AOL) | |||||||||
| and Autism For All. The objects of the charity are to encourage greater awareness of autism, to assist in improving | |||||||||
| the quality of life of sufferers and their families through the provision of training and recreational facilities and to | |||||||||
| provide a voice for those with autism in matters of local and national government policy towards them and those | |||||||||
| involved in their care. | |||||||||
| The main activities of the charity throughout the year continued to be the provision of training and recreational | |||||||||
| facilities for the sufferers of autism and related conditions and support and training for carers, families and | |||||||||
| professionals involved in the support of autistically handicapped individuals. | |||||||||
| Management and governance arrangements | |||||||||
| Where required, new trustees are appointed by the other trustees as a body and are inducted by the Chief | |||||||||
| Administrator, K Lovett. The day to day operation of the charity is made by the management committee. | |||||||||
| The trustees are all members of the management committee. This committee is the sole body for decision making. | |||||||||
| The trustees regularly review the risks the charity faces and, because of its investment policy, the major risk | |||||||||
| facing the charity is that a fall in property prices may affect the ability of the charity to achieve the purchase of a | |||||||||
| group home as quickly as it wants. However, there is no borrowing attaching to any of the freehold properties at | |||||||||
| present so there would be no impact on its ability to continue to achieve its main objects. | |||||||||
| The charity has invested in land and buildings as part of its strategy to establish the group home. This will give | |||||||||
| it both an income and security for future purchase of the group home. | |||||||||
| The charity employs 1 member of staff: | |||||||||
| Chief Administrator | - | K Lovett | |||||||
| Achievements, performance and future plans | |||||||||
| The Society's major achievements during the year were: | |||||||||
| - | continuing to expand the charity's collateral base for a group home project; | ||||||||
| - | providing free on-site internet access; | ||||||||
| - | providing an improved telephone information service; | ||||||||
| - | expanding the resource holdings in the information centre - adding literature to the resource library; | ||||||||
| - | providing additional training events; | ||||||||
| - | initiating the Carer Card scheme. | ||||||||
| Proposed developments for the future | |||||||||
| - | to publish all charity newsletters, constitution, accounts, meetings via Worldwide Web; | ||||||||
| - | to continue the social activities scheme and increase venues; | ||||||||
| - | to make membership and information free via electronic means…. Web etc.; | ||||||||
| - | to continue to improve the telephone information service; | ||||||||
| - | to increase training events; | ||||||||
| - | to expand advocacy via the Web and other electronic means; | ||||||||
| - | to increase the use of the Carer Card service by making carers more aware of the | ||||||||
| available resources. | |||||||||
| Fundraising activities are limited to requests for grants and aid from corporate and other donors. The charity | |||||||||
| wishes to expand on this during the coming years to enable the group home to be established quickly. | |||||||||
| Page 2 | |||||||||
| Autism Independent UK | |||||||||
| Trustees' Annual Report for the year ended 30th September 2009 | |||||||||
| Financial review, investment policy and reserves | |||||||||
| As has been stated, a primary aim of the charity is to establish a group home for young autism sufferers. In this | |||||||||
| respect it has continued to invest in domestic property to give both an income and to increase its capital base. | |||||||||
| Reviews of values are carried out regularly to ensure that returns are reasonable. The returns for this year (both | |||||||||
| rental and estimated capital growth) amount to Nil% (2008 -5.17%). This reflects the current housing market. The | |||||||||
| trust has chosen not to adopt formal ethical investment policies although attention is paid as to whom properties | |||||||||
| are rented. The net incoming resources for the year before unrealised gains or losses on investments amounted | |||||||||
| to £84870, (2008 - £74048). | |||||||||
| Unrestricted funds at the end of the year amounted to £673016, (2008 - £588146), which represents 9 years' | |||||||||
| general expenditure (excluding workshop costs which are covered by specific income). | |||||||||
| Statement of trustees' responsibilities | |||||||||
| Charity law requires the trustees to prepare financial statements for each financial year which show a true and fair | |||||||||
| view of the state of affairs of the charity and its financial activities for that period. In preparing those financial | |||||||||
| statements, the trustees are required to: | select suitable accounting policies and then apply them consistently; | ||||||||
| - | make judgements and estimates that are reasonable and prudent; | ||||||||
| - | state whether applicable accounting standards and statements of recommended practice have been | ||||||||
| followed, subject to any departures disclosed and explained in the financial statements; and | |||||||||
| - | prepare the financial statements on the going concern basis unless it is inappropriate to presume that the | ||||||||
| charity will continue in operational existence. | |||||||||
| The trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at | |||||||||
| any time the financial position of the charity and to enable them to ensure that the financial statements comply | |||||||||
| with the Charities Act 1993. 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. | |||||||||
| This report was approved by the committee on ………………………………………………………….. | |||||||||
| and signed on its behalf by: | |||||||||
| D Whalley | |||||||||
| Trustee | |||||||||
| Page 3 | |||||||||
| Autism Independent UK | |||||||||
| Independent Examiners' Report to the Trustees of Autism Independent UK | |||||||||
| We report on the accounts for the charity for the year ended 30th September 2009, which are set out | |||||||||
| on pages 5 to 11. | |||||||||
| Respective responsibilities of trustees and examiners | |||||||||
| As the charity's trustees you are responsible for the preparation of the accounts; you consider that an audit is | |||||||||
| not required for this year (under S.43 (2) of the Charities Act 1993 (the 1993 Act)) and that an independent | |||||||||
| examination is needed. | |||||||||
| It is our responsibility to: | |||||||||
| - | examine the accounts (under section 43 of the 1993 Act); | ||||||||
| - | to follow the procedures laid down in the General Directions given by the Charity Commissioners (under | ||||||||
| S.43 (7)(b) of the 1993 Act); and | |||||||||
| - | to state whether particular matters have come to our attention. | ||||||||
| Basis of Independent Examiners' Report | |||||||||
| Our examination was carried out in accordance with the General Directions given by the Charity Commissioners. | |||||||||
| An examination includes a review of the accounting records kept by the charity and a comparison of the | |||||||||
| accounts presented with those records. It also includes consideration of any unusual items or disclosures | |||||||||
| in the accounts, and seeking explanations from you as trustees concerning any such matters. The procedures | |||||||||
| undertaken do not provide all the evidence that would be required in an audit, and consequently we do not | |||||||||
| express an audit opinion on the view given by the accounts. | |||||||||
| Independent examiners' statement | |||||||||
| In connection with our examination, no matter has come to our attention: | |||||||||
| (1) | which gives us reasonable cause to believe that in any material respect the requirements | ||||||||
| - to keep accounting records in accordance with S.41 of the 1993 Act; and | |||||||||
| - to prepare accounts which accord with the accounting records and to comply with the accounting | |||||||||
| requirements of the 1993 Act | |||||||||
| have not been met; or | |||||||||
| (2) | to which, in our opinion, attention should be drawn in order to enable a proper understanding of the | ||||||||
| accounts to be reached. | |||||||||
| McShane Wright | 2 College Street | ||||||||
| Chartered Certified Accountants | Higham Ferrers | ||||||||
| Northants | |||||||||
| NN10 8DZ | |||||||||
| Page 4 | |||||||||
| Autism Independent UK | |||||||||
| Statement of Financial Activities for the year ended 30th September 2009 | |||||||||
| 2009 | 2008 | ||||||||
| Unrestricted | Restricted | Total | Total | ||||||
| funds | funds | funds | funds | ||||||
| £ | £ | £ | £ | ||||||
| Incoming resources: | |||||||||
| Membership, donations and grants: | |||||||||
| Donations and Legacies | 17,085 | - | 17,085 | 5,000 | |||||
| Grants | - | - | - | - | |||||
| 17,085 | - | 17,085 | 5,000 | ||||||
| Trading income: | |||||||||
| Seminar and workshop fees | 175,831 | - | 175,831 | 163,893 | |||||
| Sales of course materials, equipment | |||||||||
| and learning materials | - | - | - | - | |||||
| 175,831 | - | 175,831 | 163,893 | ||||||
| Investment income: | |||||||||
| Interest receivable | 81 | - | 81 | 2,046 | |||||
| Rent receivable | 31,710 | - | 31,710 | 26,521 | |||||
| Total incoming resources | £224,707 | - | £224,707 | £197,460 | |||||
| Resources expended: | |||||||||
| Direct charitable expenditure: | |||||||||
| Seminar and workshop costs | 75,963 | - | 75,963 | 57,630 | |||||
| Depreciation on charitable purpose assets | 70 | - | 70 | 93 | |||||
| Loss/Profit on sale of fixed assets | - | - | - | - | |||||
| 76,033 | - | 76,033 | 57,723 | ||||||
| Other expenditure: | |||||||||
| Publicity | 5,411 | - | 5,411 | 3,407 | |||||
| Wages | 28,085 | - | 28,085 | 31,736 | |||||
| Premises costs | 11,205 | - | 11,205 | 9,264 | |||||
| Travel costs | 4,185 | - | 4,185 | 5,845 | |||||
| Postage and telephone | 1,981 | - | 1,981 | 2,114 | |||||
| Printing, copying,stationery and computer costs | 9,802 | - | 9,802 | 9,355 | |||||
| Sundry other expenses | 76 | - | 76 | 149 | |||||
| Bank charges | 314 | - | 314 | 132 | |||||
| Professional fees | 128 | - | 128 | 416 | |||||
| Depreciation | 2,617 | - | 2,617 | 3,271 | |||||
| 63,804 | - | 63,804 | 65,689 | ||||||
| Total resources expended | £139,837 | - | £139,837 | £123,412 | |||||
| Net incoming resources | 84,870 | - | 84,870 | 74,048 | |||||
| Other recognised gains and losses: | |||||||||
| Unrealised gains on revaluation of investments | - | 8,050 | 8,050 | (71,059) | |||||
| Balances brought forward | 588,146 | 414,918 | 1,003,064 | 1,000,075 | |||||
| Balances carried forward | £673,016 | £422,968 | £1,095,984 | £1,003,064 | |||||
| There were no recognised gains or losses for either financial year other than those shown above | |||||||||
| The notes on pages 8 to 11 form part of these financial statements. | |||||||||
| Page 5 | |||||||||
| Autism Independent UK | |||||||||
| Balance Sheet at 30th September 2009 | |||||||||
| 2009 | 2008 | ||||||||
| Note | £ | £ | £ | £ | |||||
| Fixed assets | |||||||||
| Tangible fixed assets | 3 | 36,289 | 38,976 | ||||||
| Fixed asset investments | 4 | 964,800 | 956,750 | ||||||
| 1,001,089 | 995,726 | ||||||||
| Current assets | |||||||||
| Prepaid expenses and income tax recoverable | 3,391 | 2,722 | |||||||
| Cash at bank | 95,903 | 9,136 | |||||||
| 99,294 | 11,858 | ||||||||
| Creditors: amounts falling due within one year | 5 | (4,399) | (4,520) | ||||||
| Net current assets | 94,895 | 7,338 | |||||||
| Net assets | £1,095,984 | £1,003,064 | |||||||
| Funds | |||||||||
| Unrestricted | 6 | 673,016 | 588,146 | ||||||
| Restricted | 6 | 422,968 | 414,918 | ||||||
| £1,095,984 | £1,003,064 | ||||||||
| These financial statements were approved by the committee on ……………………………………………………………… | |||||||||
| and signed on its behalf by: | |||||||||
| D Whalley | |||||||||
| Trustee | |||||||||
| The notes on pages 8 to 11 form part of these financial statements. | |||||||||
| Page 6 | |||||||||
| Autism Independent UK | |||||||||
| Cash Flow Statement for the year ended 30th September 2009 | |||||||||
| 2009 | 2008 | ||||||||
| Note | £ | £ | £ | £ | |||||
| Net cash inflow from financial activities | 7 | 86,686 | 76,378 | ||||||
| Returns on investment and servicing of finance | |||||||||
| Interest received | 81 | 2,046 | |||||||
| 81 | 2,046 | ||||||||
| Capital expenditure | |||||||||
| Sale of tangible fixed assets | - | - | |||||||
| Purchase of tangible fixed assets | - | (1,557) | |||||||
| Purchase of investment properties | - | (166,889) | |||||||
| - | (168,446) | ||||||||
| Financing | |||||||||
| Due within one year: | |||||||||
| Net decrease in loans | - | - | |||||||
| Due after more than one year: | |||||||||
| Net decrease in loans | - | - | |||||||
| - | - | ||||||||
| Increase in cash | 8 | 86,767 | (90,022) | ||||||
| Cash at 1st October 2008 | 9,136 | 99,158 | |||||||
| Cash at 30th September 2009 | £95,903 | £9,136 | |||||||
| The notes on pages 8 to 11 form part of these financial statements. | |||||||||
| Page 7 | |||||||||
| Autism Independent UK | |||||||||
| Notes to the Financial Statements for the year ended 30th September 2009 | |||||||||
| 1 | Accounting policies | ||||||||
| Basis of accounting | |||||||||
| The financial statements have been prepared under the historical cost convention as modified for the inclusion | |||||||||
| of investment properties at valuation and in accordance with the Statement of Recommended Practice for | |||||||||
| Charities 2005, (Accounting and Reporting fort Charities). They comply with the Charities (Accounts and Reports) | |||||||||
| Regulations 2005 issued under the Charities Act 2005. | |||||||||
| Investment income | |||||||||
| Investment income is recorded when receivable. | |||||||||
| Fixed assets | |||||||||
| Depreciation is provided on all tangible fixed assets at rates calculated to write off the | |||||||||
| cost, less estimated residual value, of each asset over its expected useful life, as follows: | |||||||||
| Office and other equipment | 20% pa reducing balance | ||||||||
| Caravans | 20% pa reducing balance | ||||||||
| Learning materials | 25% pa reducing balance | ||||||||
| Land | Nil | ||||||||
| Portakabin and sitework | 25% pa reducing balance | ||||||||
| Building | 2% pa straight line | ||||||||
| Tangible fixed assets costing less than £50 are not capitalised. | |||||||||
| Investment properties | |||||||||
| Investment properties are revalued annually and included at market value. Market value is the open market | |||||||||
| estimated selling price. Where this has been given on a banding basis by the valuer, the lowest value is | |||||||||
| taken. | |||||||||
| Incoming resources | |||||||||
| In the case of grants, these are recognised as soon as the money is received and any conditions relating to | |||||||||
| the grants have been met. | |||||||||
| Any grants for a specific purpose, either because they were requested for that purpose by the charity or because | |||||||||
| the donor specified the use, are include in income as restricted funds in the statement of financial activities. All | |||||||||
| other grants are included as unrestricted funds. | |||||||||
| Income from seminars and workshops is recognised when the event is held irrespective of when the money is | |||||||||
| received. | |||||||||
| Rental income is recognised as received. | |||||||||
| Resources expended | |||||||||
| Expenditure on seminars and workshops is included when the event is held irrespective of when invoices are | |||||||||
| received or money expended. This matches with the treatment of receipts for seminars and workshops. | |||||||||
| All other revenue expenditure is recognised when incurred on an accruals basis. | |||||||||
| Irrecoverable VAT is charged as part of the relevant cost. | |||||||||
| 2 | Taxation | ||||||||
| The charity is exempt from taxation on its income and and gains where they are applied for charitable purposes. | |||||||||
| Page 8 | |||||||||
| Autism Independent UK | |||||||||
| Notes to the Financial Statements for the year ended 30th September 2009 | |||||||||
| 3 | Tangible fixed assets | Office and | Land, | ||||||
| other | Learning | portakabin, | |||||||
| equipment | materials | sitework | Total | ||||||
| £ | £ | £ | £ | ||||||
| Cost | |||||||||
| At 1st October 2008 | 71,325 | 2,933 | 36,039 | 110,297 | |||||
| Additions | - | - | - | - | |||||
| Disposals | - | - | - | - | |||||
| At 30th September 2009 | £71,325 | £2,933 | £36,039 | £110,297 | |||||
| Depreciation | |||||||||
| At 1st October 2008 | 58,241 | 2,894 | 10,186 | 71,321 | |||||
| Charge for the year | 2,617 | 10 | 60 | 2,687 | |||||
| Disposals | - | - | - | - | |||||
| At 30th September 2009 | £60,858 | £2,904 | £10,246 | £74,008 | |||||
| Net book amount | |||||||||
| At 30th September 2009 | £10,467 | £29 | £25,793 | £36,289 | |||||
| At 30th September 2008 | £13,084 | £39 | £25,853 | £38,976 | |||||
| The net book amount at 30th September 2009 represents fixed assets used for: | |||||||||
| Office and | Land, | ||||||||
| other | Learning | portakabin, | |||||||
| equipment | materials | sitework | Total | ||||||
| £ | £ | £ | £ | ||||||
| Direct charitable purposes | |||||||||
| Teaching aids | 5,685 | 29 | - | 5,714 | |||||
| Recreational | - | - | 25,701 | 25,701 | |||||
| 5,685 | 29 | 25,701 | 31,415 | ||||||
| Other purposes | |||||||||
| Management and | |||||||||
| administration | 4,782 | - | 92 | 4,874 | |||||
| £10,467 | £29 | £25,793 | £36,289 | ||||||
| Page 9 | |||||||||
| Autism Independent UK | |||||||||
| Notes to the Financial Statements for the year ended 30th September 2009 | |||||||||
| 4 | Investment properties | 205 | 209 | 207 | 211 | 179 | 114 | ||
| Blandford | Blandford | Blandford | Blandford | Blandford | Blandford | ||||
| Avenue | Avenue | Avenue | Avenue | Avenue | Avenue | Total | |||
| £ | £ | £ | £ | £ | £ | £ | |||
| Cost | |||||||||
| At 1st October 2008 | 58,520 | 132,952 | 71,373 | 56,368 | 160,920 | 166,889 | 647,022 | ||
| Additions | - | - | - | - | - | - | - | ||
| At 30th September 2009 | £58,520 | £132,952 | £71,373 | £56,368 | £160,920 | £166,889 | £647,022 | ||
| Revaluations | |||||||||
| At 1st October 2008 | 91,430 | 61,998 | 78,577 | 83,582 | (5,920) | 61 | 309,728 | ||
| Revaluation | - | - | - | - | - | 8,050 | 8,050 | ||
| At 30th September 2009 | £91,430 | £61,998 | £78,577 | £83,582 | (£5,920) | £8,111 | £317,778 | ||
| Carrying value | |||||||||
| At 30th September 2009 | £149,950 | £194,950 | £149,950 | £139,950 | £155,000 | £175,000 | £964,800 | ||
| At 30th September 2008 | £149,950 | £194,950 | £149,950 | £139,950 | £155,000 | £166,950 | £956,750 | ||
| The properties consist of various houses on Blandford Avenue which are currently being let at a commercial | |||||||||
| rent on a short term lease. | |||||||||
| The premises were revalued on 10th February 2010 by Pattison Lane, Independent Estate Agents. | |||||||||
| 5 | Creditors | 2009 | 2008 | ||||||
| £ | £ | ||||||||
| Amounts falling due within one year | |||||||||
| Other creditors | 4,399 | 4,520 | |||||||
| 6 | Funds | ||||||||
| At 1st | Unrealised | At 30th | |||||||
| October | Incoming | gains on | Outgoing | September | |||||
| 2008 | resources | revaluation | resources | 2009 | |||||
| £ | £ | £ | £ | £ | |||||
| Restricted funds: | |||||||||
| Building Project fund | 413,716 | - | 8,050 | - | 421,766 | ||||
| Card care scheme | 1,202 | - | - | - | 1,202 | ||||
| 414,918 | - | 8,050 | - | 422,968 | |||||
| Unrestricted funds | 588,146 | 224,707 | - | (139,837) | 673,016 | ||||
| £1,003,064 | £224,707 | £8,050 | (£139,837) | £1,095,984 | |||||
| The restricted funds have been established by way of donations from various donors. These are restricted in | |||||||||
| that the request by the charity was for donations for the specific purpose identified above. | |||||||||
| In the case of the Building Project fund, all donors were informed that until such time as the properties were | |||||||||
| completed for use as a group home for young adults with autism, they would be rented out on short term lets. | |||||||||
| Page 10 | |||||||||
| Autism Independent UK | |||||||||
| Notes to the Financial Statements for the year ended 30th September 2009 | |||||||||
| Fund balances are represented by: | |||||||||
| Tangible | Net current | ||||||||
| fixed assets | Investments | assets | Total | ||||||
| £ | £ | £ | £ | ||||||
| Restricted funds: | |||||||||
| Building Project fund | - | 413,716 | - | 413,716 | |||||
| Card care scheme | - | - | 1,202 | 1,202 | |||||
| - | 413,716 | 1,202 | 414,918 | ||||||
| Unrestricted funds | 36,289 | 551,084 | 93,693 | 681,066 | |||||
| £36,289 | £964,800 | £94,895 | £1,095,984 | ||||||
| 7 | Reconciliation of net incoming resources to net cash flow | 2009 | 2008 | ||||||
| from financial activities | £ | £ | |||||||
| Net incoming resources | 84,870 | 74,048 | |||||||
| Depreciation | 2,687 | 3,364 | |||||||
| Decrease/(Increase) in debtors | (669) | 39 | |||||||
| Increase in creditors | (121) | 973 | |||||||
| Profit on sale of fixed assets | - | - | |||||||
| Interest receivable | (81) | (2,046) | |||||||
| Net cash inflow from financial activities | £86,686 | £76,378 | |||||||
| 8 | Reconciliation of net cash flow to movement in net debt | ||||||||
| (Decrease)/Increase in cash in the period | 86,767 | (90,022) | |||||||
| Net funds at 1st October 2008 | 9,136 | 99,158 | |||||||
| Net funds at 30th September 2009 | £95,903 | £9,136 | |||||||
| 9 | Analysis of changes in net debt | ||||||||
| Cash | |||||||||
| At 1/10/08 | flows | At 30/09/09 | |||||||
| £ | £ | £ | |||||||
| Cash at bank: | |||||||||
| Business reserve | 5,920 | 50,376 | 56,296 | ||||||
| Current accounts | 3,216 | 36,391 | 39,607 | ||||||
| Total | £9,136 | £86,767 | £95,903 | ||||||
| 10 | Contingent liabilities | ||||||||
| There was a contingent liability in respect of a donation in previous years which specifically stipulated that | |||||||||
| the gift was to be spent on the properties to be used as a group home for young adults with autism, and that | |||||||||
| this was to happen by Spring/Summer 2001 or the gift would have to be refunded. The donor has since been | |||||||||
| told the current situation as detailed in note 6 and has not requested repayment. | |||||||||
| There are no contingent liabilities in respect of the current year. | |||||||||
| Page 11 | |||||||||
