REGISTERED COMPANY NUMBER: |
REGISTERED CHARITY NUMBER: |
Report of the Trustees and |
Unaudited Financial Statements for the Year Ended 31 March 2024 |
for |
Hope For Autism |
(A Company Limited by Guarantee) |
REGISTERED COMPANY NUMBER: |
REGISTERED CHARITY NUMBER: |
Report of the Trustees and |
Unaudited Financial Statements for the Year Ended 31 March 2024 |
for |
Hope For Autism |
(A Company Limited by Guarantee) |
Hope For Autism |
Contents of the Financial Statements |
for the Year Ended 31 March 2024 |
Page |
Chair's Report | 1 | to | 2 |
Report of the Trustees | 3 | to | 9 |
Independent Examiner's Report | 10 |
Statement of Financial Activities | 11 |
Balance Sheet | 12 | to | 13 |
Notes to the Financial Statements | 14 | to | 22 |
Hope For Autism |
Chair's Report |
for the Year Ended 31 March 2024 |
As we reflect on this past year, 2023-2024, I want to express my deepest gratitude to each and every member of the team at HOPE for Autism. Their hard work, commitment, and dedication have been the foundation of everything that has been achieved. I want to thank every member of the team for their unwavering passion and focus on finding solutions. Their willingness to embrace new challenges and remain open to change has allowed us to move forward and adapt, ensuring that we not only meet but exceed expectations. It is their collective effort that drives this organisation forward, and I am incredibly proud of what we have accomplished together. |
I would also like to extend a special thanks to our Board, Operations Manager and CEO. Their strategic vision and leadership have been instrumental in guiding us through both opportunities and challenges. Their ability to see the big picture, coupled with the foresight to navigate complex situations, has set a clear direction for our success. They continue to inspire confidence and purpose in all of us. |
I would like to extend my heartfelt thanks to all the volunteers who have contributed their time, energy, and talents to make this year such a success. Their dedication has been the backbone of our organisation. By offering a helping hand when needed, our volunteers have played a crucial role in making a positive impact. Their generosity and commitment are truly inspiring, and we are deeply grateful for their continued support. |
On behalf of our organisation, I would like to extend our gratitude to all our funders and donors for their generous and unwavering support. In particular, I would like to highlight the continued support of North Lanarkshire Council, The National Lottery, The Robertson Trust, Inspiring Scotland and Community Solutions. The contributions of our funders and donors have been instrumental in advancing our mission and allowing us to make meaningful strides toward our goals. It is because of their commitment that we can continue our work, expand our groups and services, and positively impact the lives of autistic people. Their belief in our vision inspires us to do more, and we are deeply appreciative of your partnership in this journey. |
2023/24 Successes include: |
Throughout the year, HOPE for Autism continued to deliver autism specific services that included training and information, support, and groups and activities for autistic children, adults and their families. We have extended our services across North Lanarkshire as well as across the lifespan now that we have services for autistic adults. |
Activities included: |
Support |
- Working with education to deliver training, community transition groups and intensive support packages for autistic students |
- In person parent support groups in Airdrie and Cumbernauld as well as a monthly online session |
- Monthly Community Drop in sessions across North Lanarkshire |
- Chat and Chill Drop-ins for autistic adults |
- Community Breakfast Drop-in |
Groups |
- Budding Engineers Workshops |
- Art and Craft groups |
- Animation Groups |
- Dungeons and dragons Groups |
- Cooking group for adults |
- Gaming Groups |
- Sub aqua sessions |
Hope For Autism |
Chair's Report |
for the Year Ended 31 March 2024 |
- Family swims |
- Football |
- Trampolining |
- Walking Groups |
Training |
- Autism and Situational Mutism session |
- Makaton workshops |
- Sense-ability workshops |
- Social Stories and Comic Strip Conversation workshop |
- Using Visual Helpers Workshop |
- Personal Care and Autism information session |
- Information session on sleep |
- Workshop on Toileting |
- An Insight into Autistic Culture Session |
- Delivering Neurobears courses |
- Delivering Introduction to Autism sessions online |
- Strategies to Support Early Language Development Session |
- Intensive Interaction Workshop |
- Understanding Autistic Women and Girls Session with SWAN |
- Workshops for parents of autistic adults |
- Understanding and Supporting Autistic Wellbeing session delivered by SWAN |
- Explaining an Autism Diagnosis to a Child/Adult with Autism Understanding |
- Autism Acceptance in Sport Training |
- Understanding Autism for Families Sessions |
- Continued partnership with Youth Scotland Delivering Autism Understanding Training |
Other |
- Joined the North Lanarkshire Community Lottery |
- Trip to PLAY Expo Glasgow |
- Summer Holiday Park Meet Ups |
- Cinema and Flip Out trips |
- Glasgow evening trip to a Gaming Bar for adult group |
- Trip to Kelvin Grove with adult group |
- Science Centre Trip |
- Edinburgh Zoo for adults |
- Café outings for adults |
- Collaborating with Community Learning and Development |
- Our Change for Change fundraising campaign |
- Kiltwalk fundraiser |
Carol Russell MBE |
Chair, HOPE for Autism |
Hope For Autism (Registered number: SC335769) |
Report of the Trustees |
for the Year Ended 31 March 2024 |
The trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the year ended 31 March 2024. The trustees have adopted the provisions of 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). |
OUR MISSION, VISION AND VALUES STATEMENTS |
Our Mission Statement: |
'HOPE for Autism's mission is dedicated to support and empower autistic people and their families'. |
Our Vision Statement: |
'Our vision is a society where the autistic voice is understood and championed'. |
Our Values Statement: |
At HOPE for Autism, we have strong values and a person-centered approach. |
We promote: |
Respect and Fairness |
Care and Compassion |
Solution Focus Strategies |
Partnerships |
HOPE for Autism's vision is to encourage and actively seek ways to help everyone to fulfil their potential and live the life they choose. |
We aspire to grow and develop our skills and experience to lead and deliver high quality service. |
Hope For Autism (Registered number: SC335769) |
Report of the Trustees |
for the Year Ended 31 March 2024 |
OBJECTIVES AND ACTIVITIES |
Objectives and activities |
The company's objectives are |
- to support both Autistic children and adults, plus their families, within North Lanarkshire ("the Operating Area"). By (among other things) providing assessment for goal setting, advice and support, training and information on how to access services provided by other organisations, which support the needs of such individuals. |
- to provide recreational facilities within the Operating Area, and organise recreational activities within the Operating Area, with such facilities/activities being made available to Autistic children, young adults and their families and carers, with the objective of improving their conditions of life. |
- to develop knowledge and understanding of Autism primarily among the residents of the Operating Area by providing Autism specific training ourselves and other training in partnership with outside agencies. |
- to advance health by offering advice, strategies and opportunities to attend activities to have a positive impact on our members health and wellbeing. |
- to advance citizenship and community development within the Operating Area, and in particular promotion of the voluntary sector and the effectiveness and efficiency of charities operating within the Operating Area. |
- to promote, operate, establish and/or support other similar projects and programmes, which further our charitable purposes particularly for the benefit of residents of the Operating Area. |
- to promote, operate, establish and support other similar projects and programmes, including sharing the purpose of additional charities, particularly for the benefit of those residents in the Operating Area. |
- to continue to develop and progress our strategic plan, including evaluating and making improvements, to provide an even greater range of services for both Autistic children, young adults and their families. |
Going forward, Hope will continue to reassess, evaluate and adapt their strategic plan, to manage the impact of financial times in the current economic climate. |
Hope For Autism (Registered number: SC335769) |
Report of the Trustees |
for the Year Ended 31 March 2024 |
OBJECTIVES AND ACTIVITIES |
Activites for Achieving Objectives |
Over the past 22 years, through the work of the Board and staff team, HOPE has provided a range of services which has expanded and developed year on year. |
The Board of Trustees are agreed that the organisation seeks to provide a range of support services for: |
- Autistic children and adults |
- Families of autistic children and adults |
- Professionals and service providers |
- The community |
The overall aims of HOPE in relation to our stakeholders continue to be: |
Children and adults: to improve self-esteem and quality of life, to build skills and confidence, and to enhance employability; to enable children and adults to enjoy life, be comfortable in themselves and with others, develop their social and emotional skills, and build strong relationships with family and friends; to reduce isolation and build community capacity. |
Families: to offer a 'lifeline,' provide information, support, and advice, as well as provide peer support; assist them to build strong relationships with their children; to develop tools and strategies for parenting an autistic child; to provide appropriate training and signposting and to work in partnership with other agencies that support families. |
Professionals and service providers: to raise awareness and understanding of autism, to provide education and training, to support and promote good practice, and to become a model of excellence. |
The community: to raise awareness and understanding of autism and to encourage a positive outlook for autistic people; to encourage employers to provide training and supported employment opportunities for autistic adults. |
Funding Providers: to meet the objectives, guidelines, and expectations of funding providers. To agree a strategy for service delivery that supports the community and autistic people. |
Scottish Government: to meet the expectations of the Scottish Government by ensuring the delivery of quality services for autistic people and their families; to implement the SG's outcomes in line with current policies/strategy. |
OSCR: to act in the interest of the charity by ensuring information is correct and up to date and complies with all statutory duties relating to annual monitoring, charity accounting, and any changes made to the charity. |
Staff/Volunteers/Board of Trustees: to deploy staff and volunteers appropriately to support people to thrive; to ensure staff and volunteers are provided with training and development that meets their needs and the needs of the organisation, to ensure the Board receive training and development to be able to govern the organisation appropriately. |
Employers: to ensure employers are supported to feel confident and able to employ and sustain employment for autistic adults. |
Hope For Autism (Registered number: SC335769) |
Report of the Trustees |
for the Year Ended 31 March 2024 |
OBJECTIVES AND ACTIVITIES |
To achieve these objectives, HOPE for Autism ran a mixture of activities for autistic children and adults through a variety of different services and activity groups, depending on their age, interests and needs. The following is a list of services and groups we deliver to support autistic children, adults and their families: |
- Training and information sessions for families and the community, including statutory organisations and other third sector agencies. |
- Parent/carer/family support that includes, weekly parent/carer support groups, facilitation of training and support for peer led groups, as well as individual family support. |
- Community drop-in sessions within different locations around the Operating Area. |
- Provide resources and signposting as well as several interest-focussed groups for autistic people. |
- At HOPE for Autism, we promote a culture of values-based practice that encompasses a human rights approach. |
- HOPE for Autism achieves our objectives through staff and volunteers providing support and activity groups for parents, siblings, children and adults. This includes building the capacity of parents to become involved in the Organisation and to be able to understand and manage the issues affecting their child/adult and their family. |
- Peer support is actively encouraged and supported at HOPE for Autism. Outings and other opportunities provide much needed family respite. |
- Our services are now best described as 3 mains strands - support, groups and training. |
Guiding Values |
- Respect and Fairness |
- Care and Compassion |
- Solution Focus Strategies |
- Partnerships |
Our Organisational values impact everything we do, every day, for every person who is in contact with HOPE for Autism. They help improve the way that we work by making us more responsive, effective and efficient. |
Strategic Themes |
Our Strategic Plan consolidates and enables the organisation to continue to develop. |
In 2023-24, we worked with Community Enterprise to create our Business Plan. This was funded by the National Lottery. This document will now guide us as we develop over the years to come. This has involved planning how our training could form a social enterprise and a way of creating income that can be re-invested. |
Feedback from our stakeholders has helped to identify gaps in our services which we have been developing over the past year. We have been working hard to deliver services across North Lanarkshire. In addition, we have been developing our adult service. |
We have been increasing and diversifying our income base from donors and commissioners of our services. We have been developing our staff team and recruiting more volunteers. |
Hope For Autism (Registered number: SC335769) |
Report of the Trustees |
for the Year Ended 31 March 2024 |
FINANCIAL REVIEW |
Financial review |
Income for 2024 was £357,734 an increase of £27,465 from the previous year's level. Expenditure decreased by £11,454 to £342,898. Overall, the charity had net income for the year of £14,836 (2023: Deficit of £24,083). |
Reserves policy |
It is the policy of the charity that funds which have not been designated for specific use should be maintained at a level equivalent to at least three months unrestricted expenditure being an amount of £16,800. The Trustees consider that unrestricted reserves at this level will ensure that the organisation will maintain current activities while consideration is given to ways in which additional funds may be raised. |
At 31 March 2024 general reserves, excluding designated funds, were £31,133. A designated fund of £50,000 has been created to provide for any dilapidation expenditure that may be charged as a result of terminating the lease at 145 Chapel Street, Airdrie in April 2023. |
The restricted reserves of £93,025 represents funds that have been received to fund specific projects. Further details of restricted funds are provided in note 12. |
Going concern |
After making appropriate enquiries, the Trustees have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. For this reason, we continue to adopt the going concern basis in preparing the financial statements. |
STRUCTURE, GOVERNANCE AND MANAGEMENT |
Governing document |
Established in 2002 by a group of parents, HOPE for Autism is a charity based in North Lanarkshire and is a charity for children, young people and carers living with Autism. HOPE for Autism is a private company limited by guarantee (Company Number SC335769), governed by a Memorandum and Articles of Association. It is recognised as a charity (Scottish Charity Number SC033312). Its directors are the Trustees for the purposes of charity law. |
Organisational structure and decision making |
The Trustees are responsible for the overall governance of the organisation and have appointed office bearers for the roles of Chair, Vice Chair and Treasurer. Responsibility for the day to day operation of the organisation rests with the Chief Executive Officer. |
Induction and training of new trustees |
The management of the company is the responsibility of the Trustees who are elected and co-opted under the terms of the Trust deed. All Trustees are subject to induction and training. |
The Board of Trustees of HOPE for Autism consists of seven representatives, one of whom is autistic and one of whom is a parent to an autistic young person. |
The Trustees have the power to co-opt associate board members, observers and to set up sub-committee and task groups as required. The Board of Trustees meets regularly throughout the year with an Annual General Meeting held near the end of the year. |
HOPE continues to work to build a board with the range of skills, experience and perspective needed to provide effective direction and oversight. HOPE has recruitment and induction policy for Trustees, all of whom will receive an induction and on-going training as required. |
Hope For Autism (Registered number: SC335769) |
Report of the Trustees |
for the Year Ended 31 March 2024 |
STRUCTURE, GOVERNANCE AND MANAGEMENT |
Related parties |
The charity has had no related party transactions. |
Risk management |
The Trustees have assessed the major risks to which the charity is exposed, in particular those related to the operations and finance of the charity, in order to satisfy themselves that systems are in place to mitigate the charity's exposure to those major risks. |
REFERENCE AND ADMINISTRATIVE DETAILS |
Registered Company number |
Registered Charity number |
Registered office |
Trustees |
Mrs Carol Russell MBE, Chair |
Mrs Michelle Cassels, Vice Chair & Treasurer |
Miss Anne Fleming |
Mrs Carol Smith |
Mr Jim Taylor |
Miss Lorna Tennent |
Mr Jamie Kelly (resigned May 2024) |
Miss Donna Smith (appointed March 2024) |
Chief Executive Officer |
Louise Carson |
Bankers |
Bank of Scotland |
40 Southbridge Street |
Airdrie |
ML6 6JA |
Independent Examiner |
Accountants Plus |
Chartered Certified Accountants |
Unit 1 Cadzow Park |
82 Muir Street |
Hamilton |
ML3 6BJ |
Hope For Autism (Registered number: SC335769) |
Report of the Trustees |
for the Year Ended 31 March 2024 |
REFERENCE AND ADMINISTRATIVE DETAILS |
Solicitors |
Glasgow Council for Voluntary Service |
11 Queen's Crescent |
Glasgow |
G4 9AS |
STATEMENT OF TRUSTEES' RESPONSIBILITIES |
The trustees (who are also the directors of Hope For Autism for the purposes of company law) are responsible for preparing the Annual 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 charitable company and of the incoming resources and application of resources, including the income and expenditure, of the charitable company for that period. In preparing those financial statements, the trustees are required to |
- | select suitable accounting policies and then apply them consistently; |
- | observe the methods and principles in the Charity SORP; |
- | make judgements and estimates that are reasonable and prudent; |
- | prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charitable company will continue in business. |
The trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charitable company and to enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charitable company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities. |
This report was approved by the Trustees |
Independent Examiner's Report to the Trustees of |
Hope For Autism |
I report on the accounts for the year ended 31 March 2024 set out on pages eleven to twenty two. |
Respective responsibilities of trustees and examiner |
The charity's trustees are responsible for the preparation of the accounts in accordance with the terms of the Charities and Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006 (as amended). The charity's trustees consider that the audit requirement of Regulation 10(1)(a) to (c) of the Accounts Regulations does not apply. It is my responsibility to examine the accounts as required under Section 44(1)(c) of the Act and to state whether particular matters have come to my attention. |
Basis of the independent examiner's report |
My examination was carried out in accordance with Regulation 11 of the Charities Accounts (Scotland) Regulations 2006. 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 I do not express an audit opinion on the view given by the accounts. |
Independent examiner's statement |
In connection with my examination, no matter has come to my attention : |
(1) | which gives me reasonable cause to believe that, in any material respect, the requirements |
- | to keep accounting records in accordance with Section 44(1)(a) of the 2005 Act and Regulation 4 of the 2006 Accounts Regulations; and |
- | to prepare accounts which accord with the accounting records and to comply with Regulation 8 of the 2006 Accounts Regulations |
have not been met; or |
(2) | to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached. |
Francis Wallace Duncan |
The Association of International Accountants |
Accountants Plus |
Chartered Certified Accountants |
Unit 1 Cadzow Park |
82 Muir Street |
Hamilton |
ML3 6BJ |
18 November 2024 |
Hope For Autism |
Statement of Financial Activities |
for the Year Ended 31 March 2024 |
31.3.24 | 31.3.23 |
Unrestricted | Restricted | Total | Total |
funds | funds | funds | funds |
Notes | £ | £ | £ | £ |
INCOME AND ENDOWMENTS FROM |
Donations and legacies |
Other trading activities | 2 |
Total |
EXPENDITURE ON |
Raising funds |
Charitable activities |
Total |
NET INCOME/(EXPENDITURE) | ( |
) | ( |
) |
RECONCILIATION OF FUNDS |
Total funds brought forward |
TOTAL FUNDS CARRIED FORWARD | 159,322 |
Hope For Autism (Registered number: SC335769) |
Balance Sheet |
31 March 2024 |
31.3.24 | 31.3.23 |
Notes | £ | £ |
FIXED ASSETS |
Tangible assets | 7 |
CURRENT ASSETS |
Debtors | 8 |
Cash at bank and in hand |
CREDITORS |
Amounts falling due within one year | 9 | ( |
) | ( |
) |
NET CURRENT ASSETS |
TOTAL ASSETS LESS CURRENT LIABILITIES |
NET ASSETS |
FUNDS | 12 |
Unrestricted funds | 103,515 |
Restricted funds | 55,807 |
TOTAL FUNDS | 159,322 |
The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2024. |
The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2024 in accordance with Section 476 of the Companies Act 2006. |
The trustees acknowledge their responsibilities for |
(a) | ensuring that the charitable company keeps accounting records that comply with Sections 386 and 387 of the Companies Act 2006 and |
(b) | preparing financial statements which give a true and fair view of the state of affairs of the charitable company as at the end of each financial year and of its surplus or deficit for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the charitable company. |
Hope For Autism (Registered number: SC335769) |
Balance Sheet - continued |
31 March 2024 |
These financial statements have been prepared in accordance with the provisions applicable to charitable companies subject to the small companies regime. |
The financial statements were approved by the Board of Trustees and authorised for issue on |
Hope For Autism |
Notes to the Financial Statements |
for the Year Ended 31 March 2024 |
1. | ACCOUNTING POLICIES |
Basis of preparing the financial statements |
The financial statements of the charitable company, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) '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)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006. The financial statements have been prepared under the historical cost convention. |
Financial reporting standard 102 - reduced disclosure exemptions |
The charitable company has taken advantage of the following disclosure exemption in preparing these financial statements, as permitted by FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland': |
• | the requirements of Section 7 Statement of Cash Flows. |
Income |
All income is recognised once the company has entitled to the income, it is probable that the income will be received and the amount of income receivable can be measured reliably. |
Donated services or facilities are recognised when the company has control over the item, any conditions associated with the donated item have been met, the receipt of the economic benefit from use of the company of the item is probable and that economic benefit can be measured reliably. |
Expenditure |
Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit to a third party, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is classified by activity. The costs of each activity are made up of the total direct costs and shared costs, including support costs involved in undertaking each activity. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs which contribute to more than one activity and support costs which are not attributable to a single activity are apportioned between those activities on a basis consistent with the use of resources. Central staff costs are allocated on the basis of time spent, and depreciation charges allocated on the portion of the asset's use. |
Costs of generating funds are costs incurred in attracting voluntary income, and those incurred in trading activities that raise funds. |
Charitable activities costs are costs incurred on the company's charitable operations, including support costs and costs relating to the governance of the company apportioned to charitable activities. |
All resources expended are inclusive of irrecoverable VAT. |
Tangible fixed assets |
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life. |
Hope For Autism |
Notes to the Financial Statements - continued |
for the Year Ended 31 March 2024 |
1. | ACCOUNTING POLICIES - continued |
Tangible fixed assets |
Office equipment - 33% reducing balance |
Taxation |
The charity is exempt from corporation tax on its charitable activities. |
Fund accounting |
Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees. |
Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes. |
Pension costs and other post-retirement benefits |
The charitable company operates a defined contribution pension scheme. Contributions payable to the charitable company's pension scheme are charged to the Statement of Financial Activities in the period to which they relate. |
Financial instruments |
The company only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at a transaction value and subsequently measured at their settlement value with the exception of bank loans which are subsequently measured at amortised cost using the effective interest method. |
2. | OTHER TRADING ACTIVITIES |
31.3.24 | 31.3.23 |
£ | £ |
Fundraising events |
Other income | 1,420 | 770 |
Training income | 4,475 | 1,290 |
Membership fees | 3,915 | 3,255 |
Hope For Autism |
Notes to the Financial Statements - continued |
for the Year Ended 31 March 2024 |
3. | NET INCOME/(EXPENDITURE) |
Net income/(expenditure) is stated after charging/(crediting): |
31.3.24 | 31.3.23 |
£ | £ |
Auditors' remuneration | - | 240 |
Depreciation - owned assets |
Deficit on disposal of fixed assets |
4. | TRUSTEES' REMUNERATION AND BENEFITS |
There were no trustees' remuneration or other benefits for the year ended 31 March 2024 nor for the year ended 31 March 2023. |
Trustees' expenses |
There were no trustees' expenses paid for the year ended 31 March 2024 nor for the year ended 31 March 2023. |
5. | STAFF COSTS |
The average monthly number of employees during the year was as follows: |
31.3.24 | 31.3.23 |
Employees |
6. | 2023 COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES |
Unrestricted | Restricted | Total |
funds | funds | funds |
£ | £ | £ |
INCOME AND ENDOWMENTS FROM |
Donations and legacies |
Other trading activities |
Total |
EXPENDITURE ON |
Raising funds |
Charitable activities |
Total |
Hope For Autism |
Notes to the Financial Statements - continued |
for the Year Ended 31 March 2024 |
6. | 2023 COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued |
Unrestricted | Restricted | Total |
funds | funds | funds |
£ | £ | £ |
NET INCOME/(EXPENDITURE) | ( |
) | ( |
) |
RECONCILIATION OF FUNDS |
Total funds brought forward | 136,882 | 46,523 |
TOTAL FUNDS CARRIED FORWARD |
103,515 |
55,807 |
159,322 |
7. | TANGIBLE FIXED ASSETS |
Computer |
equipment |
£ |
COST |
At 1 April 2023 and 31 March 2024 |
DEPRECIATION |
At 1 April 2023 |
Charge for year |
At 31 March 2024 |
NET BOOK VALUE |
At 31 March 2024 |
At 31 March 2023 |
8. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |
31.3.24 | 31.3.23 |
£ | £ |
Prepayments and accrued income |
Hope For Autism |
Notes to the Financial Statements - continued |
for the Year Ended 31 March 2024 |
9. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |
31.3.24 | 31.3.23 |
£ | £ |
Trade creditors |
Social security and other taxes |
Other creditors |
Accrued expenses |
10. | LEASING AGREEMENTS |
Minimum lease payments under non-cancellable operating leases fall due as follows: |
31.3.24 | 31.3.23 |
£ | £ |
Within one year |
Between one and five years |
11. | ANALYSIS OF NET ASSETS BETWEEN FUNDS |
31.3.24 | 31.3.23 |
Unrestricted | Restricted | Total | Total |
funds | funds | funds | funds |
£ | £ | £ | £ |
Fixed assets | 1,506 | - | 1,506 | 2,248 |
Current assets |
Current liabilities | ( |
) | ( |
) | ( |
) |
81,133 | 93,025 | 174,158 | 159,322 |
Hope For Autism |
Notes to the Financial Statements - continued |
for the Year Ended 31 March 2024 |
12. | MOVEMENT IN FUNDS |
Net |
movement | At |
At 1.4.23 | in funds | 31.3.24 |
£ | £ | £ |
Unrestricted funds |
General fund | 53,515 | (22,382 | ) | 31,133 |
Designated Fund | 50,000 | - | 50,000 |
(22,382 | ) |
Restricted funds |
Inspiring Scotland Wellbeing | 4,000 | 67 | 4,067 |
Lottery Fund | 19,738 | 14,176 | 33,914 |
Children In Need | 2,000 | (2,000 | ) | - |
STV Appeal | 3,000 | (3,000 | ) | - |
The Corra Foundation | 470 | (470 | ) | - |
NLC | 6,549 | 8,296 | 14,845 |
Robertson Trust | 18,021 | 16,162 | 34,183 |
VANL Wellbeing | 1,529 | (1,529 | ) | - |
Other Sports | 500 | (500 | ) | - |
Peoples Postcode | - | 6,016 | 6,016 |
37,218 |
TOTAL FUNDS | 14,836 | 174,158 |
Hope For Autism |
Notes to the Financial Statements - continued |
for the Year Ended 31 March 2024 |
12. | MOVEMENT IN FUNDS - continued |
Net movement in funds, included in the above are as follows: |
Incoming | Resources | Movement |
resources | expended | in funds |
£ | £ | £ |
Unrestricted funds |
General fund | 44,769 | (67,151 | ) | (22,382 | ) |
Restricted funds |
Inspiring Scotland Wellbeing | 31,888 | (31,821 | ) | 67 |
Lottery Fund | 54,878 | (40,702 | ) | 14,176 |
Children In Need | 10,792 | (12,792 | ) | (2,000 | ) |
STV Appeal | - | (3,000 | ) | (3,000 | ) |
The Corra Foundation | - | (470 | ) | (470 | ) |
NLC | 125,300 | (117,004 | ) | 8,296 |
Robertson Trust | 27,500 | (11,338 | ) | 16,162 |
VANL Wellbeing | 23,595 | (25,124 | ) | (1,529 | ) |
Other Sports | - | (500 | ) | (500 | ) |
Pre 5 Autistic Children Fund | 1,676 | (1,676 | ) | - |
Lottery Community Fund | 14,638 | (14,638 | ) | - |
NLC Parental Employment Programme |
6,540 |
(6,540 |
) |
- |
Scotmid | 500 | (500 | ) | - |
Peoples Postcode | 13,658 | (7,642 | ) | 6,016 |
Tree Foil | 2,000 | (2,000 | ) | - |
( |
) | 37,218 |
TOTAL FUNDS | ( |
) | 14,836 |
Hope For Autism |
Notes to the Financial Statements - continued |
for the Year Ended 31 March 2024 |
12. | MOVEMENT IN FUNDS - continued |
Comparatives for movement in funds |
Net | Transfers |
movement | between | At |
At 1.4.22 | in funds | funds | 31.3.23 |
£ | £ | £ | £ |
Unrestricted funds |
General fund | 136,882 | (33,367 | ) | (50,000 | ) | 53,515 |
Designated Fund | - | - | 50,000 | 50,000 |
136,882 | (33,367 | ) | - | 103,515 |
Restricted funds |
Inspiring Scotland Wellbeing | 7,844 | (3,844 | ) | - | 4,000 |
Lottery Fund | 17,483 | 2,254 | - | 19,737 |
Children In Need | 16,785 | (14,784 | ) | - | 2,001 |
STV Appeal | - | 3,000 | - | 3,000 |
The Corra Foundation | 470 | - | - | 470 |
VANL School Cluster | 2,272 | (2,272 | ) | - | - |
VANL Website | 1,210 | (1,210 | ) | - | - |
VANL Diamond Siblings | 459 | (459 | ) | - | - |
NLC | - | 6,549 | - | 6,549 |
Robertson Trust | - | 18,021 | - | 18,021 |
VANL Wellbeing | - | 1,529 | - | 1,529 |
Other Sports | - | 500 | - | 500 |
46,523 | 9,284 | - | 55,807 |
TOTAL FUNDS | 183,405 | (24,083 | ) | - | 159,322 |
Hope For Autism |
Notes to the Financial Statements - continued |
for the Year Ended 31 March 2024 |
12. | MOVEMENT IN FUNDS - continued |
Comparative net movement in funds, included in the above are as follows: |
Incoming | Resources | Movement |
resources | expended | in funds |
£ | £ | £ |
Unrestricted funds |
General fund | 40,232 | (73,599 | ) | (33,367 | ) |
Restricted funds |
Inspiring Scotland Wellbeing | 19,814 | (23,658 | ) | (3,844 | ) |
Lottery Fund | 61,608 | (59,354 | ) | 2,254 |
Children In Need | 30,178 | (44,962 | ) | (14,784 | ) |
STV Appeal | 3,000 | - | 3,000 |
VANL School Cluster | - | (2,272 | ) | (2,272 | ) |
VANL Website | - | (1,210 | ) | (1,210 | ) |
VANL Diamond Siblings | - | (459 | ) | (459 | ) |
NLC | 125,000 | (118,451 | ) | 6,549 |
Robertson Trust | 28,750 | (10,729 | ) | 18,021 |
VANL Wellbeing | 16,017 | (14,488 | ) | 1,529 |
Sports Block | 750 | (750 | ) | - |
Other Sports | 500 | - | 500 |
NLC Autism | 4,420 | (4,420 | ) | - |
290,037 | (280,753 | ) | 9,284 |
TOTAL FUNDS | 330,269 | (354,352 | ) | (24,083 | ) |
13. | RELATED PARTY DISCLOSURES |