Charity registration number SC021439 (Scotland)
Company registration number SC230855 (Scotland)
LOTHIAN AUTISTIC SOCIETY
T/A BRANCH OUT TOGETHER
ANNUAL REPORT AND FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2024
LOTHIAN AUTISTIC SOCIETY
T/A BRANCH OUT TOGETHER
CONTENTS
Page
Trustees report
1 - 7
Independent auditor's report
8 - 10
Statement of financial activities
11
Balance sheet
12
Statement of cash flows
13
Notes to the financial statements
14 - 26
LOTHIAN AUTISTIC SOCIETY
T/A BRANCH OUT TOGETHER
TRUSTEES REPORT (INCLUDING DIRECTORS' REPORT)
FOR THE YEAR ENDED 31 AUGUST 2024
- 1 -

The trustees present their annual report and financial statements for the year ended 31 August 2024.

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 Memorandum and Articles of Association, the Charities and Trustee Investment (Scotland) Act 2005, the Charities Accounts (Scotland) Regulations 2006 (as amended), 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

Our Objectives

 

To provide services, information and practical support to:

 

- Individuals on the autistic spectrum residing in the Lothians, their families and carers

- Provide information and training for those involved in their care,

- Support others living with, or supporting those with disabilities and who are in need as resources permit

 

Our aims

 

We aspire to be the 'go to’ organisation for people in the Lothians who want practical help, training, services and

support around autism. To achieve this we will:

 

- Have accreditations, awards and recognition for what we do and how we work

- Hold specialist knowledge and understanding about autism

- Work with other organisations to bring the best possible support to our members

 

Ensuring our work delivers our aims

 

We have a three year business plan and this is reviewed each year to ensure that we remain focused on our stated purposes.

 

To fulfil our charitable purpose we:

 

- Develop and deliver quality services for individuals with autism

- Provide flexible models of support and information to individuals and families across Lothians

 

To ensure our work has a positive impact we:

 

- Ensure our outcomes meet local and national government priorities and relevant legislation

- Promote and nurture our staff and volunteers

- Base our work on solid evidence and planning

- Organise ourselves to deliver effectively against our objectives

 

Values

 

Lothian Autistic Society is committed to upholding the following values:

 

- Member-led - Members are at the heart of our organisation. This means we will listen and respond to our members in both what we provide and how.

- People centred - We are people and family centred. This means that we acknowledge the uniqueness of every person and family and will treat them accordingly.

- Knowledgeable - We understand the complexities of autism and the challenges faced by families and individuals

- Outcome focussed - as individuals and as a team, we are focussed on making positive differences for our members, both directly and through our influence.

LOTHIAN AUTISTIC SOCIETY
T/A BRANCH OUT TOGETHER
TRUSTEES REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 AUGUST 2024
- 2 -

Annual Report from the Board of Directors 2023 to 2024

We are pleased to present this report on behalf of the charity, covering activities between September 2023 and August 2024. During the year we have continued to provide a wide range of activities for children and young people, offering them opportunities to have fun, expand horizons and make friends in safe, supported settings where they feel included and comfortable. Families get valuable respite, giving them time to pursue their own interests and spend time with their other children.

The past year has seen us re-commence activities from abase in East Lothian at their Pennypit Centre, Prestonpans and we are grateful to the centre management for their support in this. We continue to seek support to expand services from the centre, which provides an excellent resource for our activities.

We were successful in tendering for the continuation of the Saturday Adventure Team in West Lothian, which should secure the service for the next three years.

Achievements and performance

Our services for children and young people

 

We have delivered a strong core programme of activities across Edinburgh and West Lothian and have finally been able to re-establish a service in East Lothian (rather than for East Lothian families but based in Edinburgh). These encompass:

 

 

More than 400 children and young people enjoyed over 1200 hours of activities made up of more than 250 sessions during school breaks, at weekends and in the evening.

 

Holiday Activity Programmes in Edinburgh and West Lothian are delivered as part of multi-year contracts with their respective local authorities. In Edinburgh we provided two programmes in the October, February and Easter breaks, and one during the summer break. Through the year these offered 56 days of activities. During October, February and Easter we were able to offer “Make Tracks”, a community-based programme of activities for 12 to 14 teenagers. For the Easter break this was based at Broomlee Outdoor Education Centre and gave participants the opportunity to explore outdoor pursuits, based on the programme for Branch Out. Venue based activities were offered in all school breaks, with up to 45 children and young people attending each day.

 

In West Lothian there were programmes during the Easter and Summer breaks, with 9 days of activities at Easter and 25 during the summer. Up to 14 children and young people attended each day, with 40 attendees over Easter and 84 during the summer.

 

Saturday Adventure Teams meet fortnightly in Edinburgh and West Lothian, each with two groups on alternating weeks. In West Lothian the service is delivered through a new three year contract, awarded in April following a successful tender bid. Up to 14 children and young people attend each session, with referrals from the Child Disability Service. There were 27 sessions across the two groups through the year.

 

Over the past couple of years grant and trust funding for the Edinburgh services has fallen significantly, to the extent that it was no longer viable to provide the service through these means. We have been working with the Child Disability Service in Edinburgh to identify children and young people who get financial support for care through the local authority. Both services are now funded through Self Directed Support (SDS) for all attendees, with 10 – 12 members in each group. Moving to this financial model meant that there was a break service for both groups, which did not restart after the summer until after the October break. This has meant that each group met 12 times over the year.

LOTHIAN AUTISTIC SOCIETY
T/A BRANCH OUT TOGETHER
TRUSTEES REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 AUGUST 2024
- 3 -

Basecamp is a programme of activities for children of primary school age (5 to 13) that helps develop the basic skills that help them function effectively in group settings. The Edinburgh service is funded through a three-year award from the Big Lottery Community Fund and meets weekly, with two groups running consecutively. Through the year the groups met 33 times, with 24 children attending.

 

Although we secured funding for an East Lothian service from Better Breaks it was not possible to provide a service before Easter as the premises we had identified (Pennypit Centre in Prestonpans) was being used as emergency provision by the local authority. We therefore had to return the grant as it had to be used before 1 April 2024. However, we were successful in securing funding through BBC Children in Need for a further three year’s provision and were able to commence delivery in April 2024. Twenty-six children benefited from 8 sessions up until the end of the school year.

 

Basecamp2 supports young women to meet personal objectives through a structured programme while they make friends and expand their social horizons. The service is part-funded (50%) through a grant from the Coty of Edinburgh Council, with the balance of funding from a range of smaller trusts and foundations. Fifteen young women (13-17) met once a week for three hours on 31 occasions. For many this is their only social activity, where they can meet and make friends with their peers.

 

Branch Out is our programme for young people approaching school leaving age. Twelve young people undertook a variety of outdoor activities, delivered in partnership with Scottish Outdoor Education Centres, over 18 day-long sessions that developed resilience and team working to support them in their transition from school. A highlight of the programme is two overnight stays at the centre in West Linton which is for many of the young people their first night away from parents or carers (and the first break from caring for the latter).

Parents and Carers and Families

We’d like to thank all the parents and carers who got involved with our services over the past year. We greatly appreciate the feedback you have given, which makes the efforts of our staff and volunteers worthwhile. We take pride in the fact that you entrust your children to our care and know how much that can mean to you.

The following extract from one parent whose daughter has attended Branch Out says it all and gives us real meaning to what we do:

Branch Out is having an immeasurable impact on our daughter. Before she joined she rarely left her room, with blinds down, lying in bed all day, no motivation to do anything despite our efforts. She has quite high levels of social anxiety and has missed lots of school. At times she has been clinically depressed and experienced very low mood. Branch Out is allowing her to build the skills she will need to function in the outside world. She is allowing people to sit next to her on the minibus. She is learning to take turns in team activities. She is becoming more flexible in her diet. She is developing social skills, joining in conversations with other participants as well as the group leaders. She is learning to trust people again and her paranoia is reducing. She loves being outdoors and despite low energy levels enjoys physical activities. However, most non-specialised groups may claim to be inclusive and open to all, but this is rarely the case with inadequate leader to participant ratios, and basic human psychology meaning she would often be either left out and ignored, or picked on for being "different". At Branch Out she feels included, can drop her mask, and be herself.

Staff

As ever, we have been lucky to sustain our activities through dedicated and enthusiastic teams of sessional workers. They bring a vast range of knowledge, skills, and life experiences to their roles to enrich the lives of the children and young people attending our programmes.

They are supported by our core staff, whose enthusiasm and dedication ensures that we use our funding effectively, that families get the support they need and that sessional staff are enabled to fulfil their roles.

A big thank you to each and every one of them.

LOTHIAN AUTISTIC SOCIETY
T/A BRANCH OUT TOGETHER
TRUSTEES REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 AUGUST 2024
- 4 -

Funders

We are proud to be supported by a wide range of funders and are grateful for all the support they give. Without them none of our activities could happen.

Over the past year we have received support from:

J S Innes Charitable Trust, Matheson Todd Foundation, J Smart and Co, North Bay Charitable Trust, The Pleasance Trust, The Syliva Aitken Charitable Trust, Enzo Londei Trust, Thistledown Trust, Cruden Foundation, Mary B Bannerman Trust, The Vardy Foundation, The Renaissance Club Charitable Fund, The White Top Foundation, James M McNab Trust, Ireland Roddan Trust, Nancy Roberts Charitable Trust, Serendipity Foundation Ltd, Mbili Charitable Trust, The Ward Family Trust., Mrs M A Black Charitable Foundation, North Bay Charitable Trust, WCH Trust for Children. Children's Aid. Marsland McAdoo Charitable Trust, Bayne's Charitable Trust. Otsar Trust, Alchemy Foundation. Hospital Saturday Fund, Ettrick Charitable Trust, John Watson's Trust, Kilpatrick Fraser Charitable Trust, Murdoch Forrest Charitable Trust, Pettigrew Charitable Trust, The Schuh Trust, Douglas Arter Foundation, Sweetpea Charity, Dr Elizabeth Calder Memorial Trust. Cash for Kids, Screwfix, Hugh Fraser Foundation, Nancie Massey Trust, Mugdock. Tillyloss Trust, Pat Newman Memorial Trust, Whitehill Chase Charity, Gordon Fraser Charitable Trust, AABIE Charitable Initiative, Iron Bridge Trust, Squire Patton Boggs Charitable Trust, Scottish Children's Lottery, Binks Trust, Bourne-May Charitable Trust, Cordis Charitable Trust, Harapan Trust, Sir Jules Thorn Trust, Penpont Charitable Trust, The Nineveh Trust, The Barbara Ward Children's Foundation, WM Mann Foundation, Arnold Clark, Scottish Legal Aid Board, Gledswood Charitable Trust, Walker-Shoolbraid Charitable Trust, Edinburgh Fringe Festival, City of Edinburgh Council, West Lothian Council, Gannochy Trust, Ponton House Trust, Foundation Scotland, Agnes Hunter Trust, Big Lottery Community Fund, BBC Children in Need

Looking Forward

As indicated above, we continue to seek funds for additional services in East Lothian, where the Pennypit Centre offers an excellent resource for almost any of our programmes. In the first instance we are keen to re-establish a local Saturday Adventure Team, for which we have several applications pending.

We are also looking forward to developing a Holiday Activity Programme in Midlothian that will complement provision in Edinburgh and West Lothian.

We continue to expand the facilities at Baileyfield and have acquired bicycles for the children and young people to use along with outdoor play equipment. All of this is much appreciated by all concerned.

LOTHIAN AUTISTIC SOCIETY
T/A BRANCH OUT TOGETHER
TRUSTEES REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 AUGUST 2024
- 5 -
Financial review

Reserves policy

 

It is Lothian Autistic Society's policy that unrestricted funds not presently committed or invested in tangible fixed asset(i.e. “free reserves") should ideally be maintained at 3 months total unrestricted expenditure in order for Lothian Autistic Society to continue its activities in the event of a period of reduced income. The present level of "free reserves" of £30,039 (2023: £57,966) is available to the charity and meets the agreed reserve targets.

LOTHIAN AUTISTIC SOCIETY
T/A BRANCH OUT TOGETHER
TRUSTEES REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 AUGUST 2024
- 6 -
Structure, governance and management

Governing document

 

The charity is a company limited by guarantee, governed by Articles of Association dated 29 November 2013. The company was incorporated on 26 April 2002 and, having previously been an unincorporated entity, recognised as a charity from 26 April 1993.

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:

 

Ms E Clater        (resigned 27 September 2024)

Mrs E McLeod

Mrs J Evans

Ms M Smith

Ms R Steedman        (appointed 15 December 2024)

 

Governance

The board has continued to meet regularly through the year, albeit numbers are low. We continue to advertise for new board members and had a number of enquiries from prospective members but none of these resulted in board membership. No members resigned during the period.

Recruitment and appointment of new Trustees/Management Committee

 

The Management Committee are the trustees of the charitable company for the purposes of charity law and directors for the purposes of company law. Under the terms of the Memorandum and Articles of Association, members of the Management Committee are elected to serve for a period of one year after which they must be re-elected at the next Annual General Meeting.

 

The members of the Management Committee who held office during the period to date are noted under the Reference and Administrative details section.

Induction and training of new trustees

 

New Trustees are invited and encouraged to attend induction training with the Chair and/or Chief Executive to familiarise themselves with the charity and the context within which it operates. The Trustees are also offered to attend external training opportunities.

 

All Trustees are also offered and encouraged to attend governance training and/or information events to improve skills and to ensure that they are aware of both legal and professional responsibilities under charity and company law.

Risk management

The trustees have a duty to identify and review the risks to which the charity is exposed and to ensure appropriate controls are in place to provide reasonable assurance against fraud and error.

 

Organisational structure

The management Committee meets at least 10 times a year, and are responsible for the strategic direction of the charity. Additional meetings are also held between the board and the core staff team, this strengthens the links between the board and service activity and gives Trustees a greater insight into the challenges faced in planning and running effective services.

 

The Chief Executive Officer is responsible for implementing the strategy set by the Management Committee, and for the day to day operational management of the charity, management of the staff team and also ensuring that the team continues to develop their skills and working practices in line with best practice.

LOTHIAN AUTISTIC SOCIETY
T/A BRANCH OUT TOGETHER
TRUSTEES REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 AUGUST 2024
- 7 -
Statement of trustees responsibilities

The trustees, who are also the directors of Lothian Autistic Society 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:

 

- select suitable accounting policies and then apply them consistently;

 

- observe the methods and principles in the Charities SORP;

 

- make judgements and estimates that are reasonable and prudent;

 

- state whether applicable UK Accounting Standards have been followed, subject to any material 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 operation.

 

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 Charities and Trustee Investment (Scotland) Act 2005, the Charities Accounts (Scotland) Regulations 2006 (as amended) and 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.

Auditor

In accordance with the company's articles, a resolution proposing that Thomson Cooper 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.

Mrs E Mcleod
Chair
22 April 2025
LOTHIAN AUTISTIC SOCIETY
T/A BRANCH OUT TOGETHER
INDEPENDENT AUDITOR'S REPORT
TO THE TRUSTEES OF LOTHIAN AUTISTIC SOCIETY
- 8 -

Opinion

We have audited the financial statements of Lothian Autistic Society (the ‘charity’) for the year ended 31 August 2024 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).

In our opinion, the financial statements:

-

give a true and fair view of the state of the charitable company's affairs as at 31 August 2024 and of its incoming resources and application of resources, for the year then ended;

-
have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; and
-

have been prepared in accordance with the requirements of the Companies Act 2006, the Charities and Trustee Investment (Scotland) Act 2005 and regulation 8 of the Charities Accounts (Scotland) Regulations 2006 (as amended).

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 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.

LOTHIAN AUTISTIC SOCIETY
T/A BRANCH OUT TOGETHER
INDEPENDENT AUDITOR'S REPORT (CONTINUED)
TO THE TRUSTEES OF LOTHIAN AUTISTIC SOCIETY
- 9 -
Matters on which we are required to report by exception

We have nothing to report in respect of the following matters in relation to which the Charities Accounts (Scotland) Regulations 2006 (as amended) require us to report to you if, in our opinion:

-

the information given in the financial statements is inconsistent in any material respect with the trustees report; or

-

proper accounting records have not been kept; or

-

the financial statements are not in agreement with the accounting records; or

-

we have not received all the information and explanations we require for our audit.

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

We have been appointed as auditor under section 44(1)(c) of the Charities and Trustee Investment (Scotland) Act 2005 and report in accordance with the Act and relevant regulations made or having effect thereunder.

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.

Extent to which the audit was considered capable of detecting irregularities, including fraud

We considered the opportunities and incentives that may exist within the organisation for fraud and identified the greatest potential for fraud in the following areas: existence and timing of recognition of grant income and the posting of transactions to the correct funds. We discussed these risks with management, designed audit procedures to test the timing and existence of donations and grant income, including reviewing of grant paperwork and terms and conditions, reviewing the allocation of costs against the correct funding and reviewed areas of judgement for indicators of management bias.

We identified areas of laws and regulations that could reasonably be expected to have a material effect on the financial statements from our sector experience through discussion with the officers and other management (as required by the auditing standards).

 

We reviewed the laws and regulations in areas that directly affect the financial statements including financial and taxation legislation and considered the extent of compliance with those laws and regulations as part of our procedures on the related financial statement items.

With the exception of any known or possible non-compliance with relevant and significant laws and regulations, and as required by the auditing standards, our work in respect of these was limited to enquiry of the officers and management of the company.

 

We communicated identified laws and regulations throughout our team and remained alert to any indications of non-compliance throughout the audit.

LOTHIAN AUTISTIC SOCIETY
T/A BRANCH OUT TOGETHER
INDEPENDENT AUDITOR'S REPORT (CONTINUED)
TO THE TRUSTEES OF LOTHIAN AUTISTIC SOCIETY
- 10 -

Owing to the inherent limitations of an audit, there is an unavoidable risk that we may not have detected some material misstatements in the financial statements, even though we have properly planned and performed our audit in accordance with auditing standards. We are not responsible for preventing non-compliance and cannot be expected to detect non-compliance with all laws and regulations.

 

These inherent limitations are particularly significant in the case of misstatement resulting from fraud as this may involve sophisticated schemes designed to avoid detection, including deliberate failure to record transactions, collusion or the provision of intentional misrepresentations.

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 charity’s trustees, as a body, in accordance with regulation 10 of the Charities Accounts (Scotland) Regulations 2006. Our audit work has been undertaken so that we might state to the charity's trustees 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 charity and the charity’s trustees as a body, for our audit work, for this report, or for the opinions we have formed.

Fiona Haro (Senior Statutory Auditor)
for and on behalf of Thomson Cooper, Statutory Auditors
Edinburgh
28 April 2025

Thomson Cooper is eligible for appointment as auditor of the charity by virtue of its eligibility for appointment as auditor of a company under section 1212 of the Companies Act 2006.

LOTHIAN AUTISTIC SOCIETY
T/A BRANCH OUT TOGETHER
STATEMENT OF FINANCIAL ACTIVITIES
INCLUDING INCOME AND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 31 AUGUST 2024
- 11 -
Unrestricted
Restricted
Total
Unrestricted
Restricted
Total
funds
funds
funds
funds
2024
2024
2024
2023
2023
2023
Notes
£
£
£
£
£
£
Income from:
Donations and legacies
2
27,510
238,874
266,384
48,361
116,625
164,986
Charitable activities
3
14,172
379,434
393,606
43,324
354,780
398,104
Investments
4
2,403
-
2,403
1,416
-
1,416
Total income
44,085
618,308
662,393
93,101
471,405
564,506
Expenditure on:
Raising funds
5
21,276
-
21,276
15,096
-
15,096
Charitable activities
6
46,064
620,220
666,284
87,895
550,476
638,371
Other expenditure
11
-
-
-
2,124
-
2,124
Total expenditure
67,340
620,220
687,560
105,115
550,476
655,591
Net expenditure and movement in funds
(23,255)
(1,912)
(25,167)
(12,014)
(79,071)
(91,085)
Reconciliation of funds:
Fund balances at 1 September 2023
62,383
34,327
96,710
74,397
113,398
187,795
Fund balances at 31 August 2024
39,128
32,415
71,543
62,383
34,327
96,710

The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.

LOTHIAN AUTISTIC SOCIETY
T/A BRANCH OUT TOGETHER
BALANCE SHEET
AS AT
31 AUGUST 2024
31 August 2024
- 12 -
2024
2023
Notes
£
£
£
£
Fixed assets
Tangible assets
13
9,450
5,178
Current assets
Debtors
14
29,787
43,484
Cash at bank and in hand
81,648
111,121
111,435
154,605
Creditors: amounts falling due within one year
15
(49,342)
(63,073)
Net current assets
62,093
91,532
Total assets less current liabilities
71,543
96,710
Income funds
Restricted funds
17
32,415
34,327
Unrestricted funds
39,128
62,383
71,543
96,710
The financial statements were approved by the Trustees on 22 April 2025
Mrs E Mcleod
Trustee
Company registration number SC230855
LOTHIAN AUTISTIC SOCIETY
T/A BRANCH OUT TOGETHER
STATEMENT OF CASH FLOWS
FOR THE YEAR ENDED 31 AUGUST 2024
- 13 -
2024
2023
Notes
£
£
£
£
Cash flows from operating activities
Cash absorbed by operations
21
(24,454)
(35,172)
Investing activities
Purchase of tangible fixed assets
(7,422)
(3,233)
Investment income received
2,403
1,416
Net cash used in investing activities
(5,019)
(1,817)
Net cash used in financing activities
-
-
Net decrease in cash and cash equivalents
(29,473)
(36,989)
Cash and cash equivalents at beginning of year
111,121
148,110
Cash and cash equivalents at end of year
81,648
111,121
LOTHIAN AUTISTIC SOCIETY
T/A BRANCH OUT TOGETHER
NOTES TO THE  FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2024
- 14 -
1
Accounting policies
Charity information

Lothian Autistic Society is a private company limited by guarantee incorporated in Scotland. The registered office is 38/4 Baileyfield Road, Portobello, Edinburgh, EH151NA.

1.1
Accounting convention

The financial statements have been prepared in accordance with the charity's governing document, the Charities and Trustee Investment (Scotland) Act 2005, the Charities Accounts (Scotland) Regulations 2006 (as amended), the Companies Act 2006, FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the Charities SORP "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. The trustees have considered a period of 12 months from the date of approval of 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.

Restricted funds are subject to specific conditions by donors or grantors 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.

Endowment funds are subject to specific conditions by donors that the capital must be maintained by the charity.
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.
LOTHIAN AUTISTIC SOCIETY
T/A BRANCH OUT TOGETHER
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 AUGUST 2024
1
Accounting policies
(Continued)
- 15 -
1.5
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 of 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 are allocated on the portion of the asset’s use.

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.

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:

Fixtures and fittings
25% Reducing balance
Computers
25% 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.

LOTHIAN AUTISTIC SOCIETY
T/A BRANCH OUT TOGETHER
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 AUGUST 2024
1
Accounting policies
(Continued)
- 16 -
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.

LOTHIAN AUTISTIC SOCIETY
T/A BRANCH OUT TOGETHER
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 AUGUST 2024
- 17 -
2
Donations and legacies
Unrestricted
Restricted
Total
Unrestricted
Restricted
Total
funds
funds
funds
funds
2024
2024
2024
2023
2023
2023
£
£
£
£
£
£
Donations and gifts
26,941
76,069
103,010
31,775
8,773
40,548
Grants
569
162,805
163,374
16,586
107,852
124,438
27,510
238,874
266,384
48,361
116,625
164,986
Donations and gifts
Unrestricted
26,941
-
26,941
31,775
-
31,775
Saturday Adventure Team
-
1,000
1,000
-
2,593
2,593
Basecamp
-
-
-
-
1,000
1,000
Basecamp 2
-
48,550
48,550
-
1,000
1,000
Specific Equipment
-
-
-
-
4,080
4,080
CEC - Make Tracks Programme
-
-
-
-
100
100
Other
-
26,519
26,519
-
-
-
26,941
76,069
103,010
31,775
8,773
40,548
Grants receivable for core activities
General WLC Health and Social
-
-
-
16,586
-
16,586
EL Saturday Adventure Team
-
53,683
53,683
-
-
-
BRO
-
27,328
27,328
-
-
-
Basecamp
-
32,950
32,950
-
-
-
Basecamp 2
-
22,330
22,330
-
25,120
25,120
Branch Out
-
-
-
-
16,927
16,927
Basecamp - Big Lottery Fund
-
-
-
-
31,287
31,287
EL BC - Shared Care Scotland
-
26,514
26,514
-
-
-
CEC - Make Tracks Programme
-
-
-
-
34,518
34,518
Other
569
-
569
-
-
-
569
162,805
163,374
16,586
107,852
124,438
LOTHIAN AUTISTIC SOCIETY
T/A BRANCH OUT TOGETHER
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 AUGUST 2024
- 18 -
3
Charitable activities
2024
2023
£
£

Parental Contributions

10,338
35,375

Venue Hire

300
5,405
Performance related grants
379,434
353,860

Other Income

3,534
3,464
393,606
398,104
Analysis by fund
Unrestricted funds
14,172
43,324
Restricted funds
379,434
354,780
393,606
398,104
Performance related grants
WL Saturday Adventure Team
86,687
72,613
WL Holiday Activity Programme
79,654
74,550
CEC - Holiday Activity Programe
213,093
206,697
379,434
353,860
4

Investments

2024
2023
£
£
Interest receivable
2,403
1,416
5

Raising funds

2024
2023
£
£
Fundraising and publicity
Seeking donations, grants and legacies
21,276
15,096
21,276
15,096
LOTHIAN AUTISTIC SOCIETY
T/A BRANCH OUT TOGETHER
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 AUGUST 2024
- 19 -
6
Charitable activities

Total

Total

2024
2023
£
£
Staff costs
419,404
320,512
Depreciation and impairment
3,150
254

Rent

15,000
-

Rates

1,856
-

Heat & Light

2,953
-

Postage & Stationery

-
1

Phone & Internet

702
100

IT Costs

731
-

Travel

11,447
10,837

Cleaning, Repairs & Maintenence

10,141
5,964

Recruitment & Other staff costs

18,220
10,774

Other Project Costs

58,264
51,941

Licences & Subscriptions

13
-

Insurance

5,766
-

Sundry expenses

682
656
548,329
401,039
Share of support costs (see note 7)
108,758
230,192
Share of governance costs (see note 7)
9,197
7,140
666,284
638,371
Analysis by fund
Unrestricted funds
46,064
87,895
Restricted funds
620,220
550,476
666,284
638,371
LOTHIAN AUTISTIC SOCIETY
T/A BRANCH OUT TOGETHER
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 AUGUST 2024
- 20 -
7
Support costs
Support costs
Governance costs
2024
Support costs
Governance costs
2023
£
£
£
£
£
£
Staff costs
70,904
-
70,904
140,691
-
140,691
Depreciation
-
-
-
1,473
-
1,473

Direct Support Costs - Venue Costs

17,265
-
17,265
33,961
-
33,961

Indirect Costs - Office Costs

20,589
-
20,589
54,067
-
54,067
Audit fees
-
6,900
6,900
-
6,600
6,600
Legal and professional
-
2,297
2,297
-
-
-

Accountancy Fees

-
-
-
-
540
540
108,758
9,197
117,955
230,192
7,140
237,332

Support costs have been allocated on a proportionate basis.

 

8
Net movement in funds
2024
2023
£
£
The net movement in funds is stated after charging/(crediting):
Fees payable for the audit of the charity's financial statements
6,900
6,600
Depreciation of owned tangible fixed assets
3,150
1,727
Loss on disposal of tangible fixed assets
-
2,124
9
Trustees
None of the trustees (or any persons connected with them) received any remuneration or benefits from the charity during the year.
10
Employees

The average monthly number of employees during the year was:

2024
2023
Number
Number
Core
5
5
Casual
58
58
Total
63
63
LOTHIAN AUTISTIC SOCIETY
T/A BRANCH OUT TOGETHER
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 AUGUST 2024
10
Employees
(Continued)
- 21 -
Employment costs
2024
2023
£
£
Wages and salaries
471,988
440,986
Social security costs
11,387
13,768
Other pension costs
6,933
6,449
490,308
461,203
Remuneration of key management personnel

The remuneration of key management personnel was as follows:

The key management personnel of the charity comprise of the CEO and Care and Support Manager. The total amount of employee benefits received by key management personnel is £88,439 (2023: £86,105).

There were no employees whose annual remuneration was more than £60,000.
11
Other
Total
Total
2024
2023
Net loss on disposal of tangible fixed assets
-
2,124
12
Taxation

The charity is exempt from taxation on its activities because all its income is applied for charitable purposes.

LOTHIAN AUTISTIC SOCIETY
T/A BRANCH OUT TOGETHER
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 AUGUST 2024
- 22 -
13
Tangible fixed assets
Fixtures and fittings
Computers
Total
£
£
£
Cost
At 1 September 2023
5,356
11,864
17,220
Additions
5,935
1,487
7,422
At 31 August 2024
11,291
13,351
24,642
Depreciation and impairment
At 1 September 2023
2,887
9,155
12,042
Depreciation charged in the year
2,101
1,049
3,150
At 31 August 2024
4,988
10,204
15,192
Carrying amount
At 31 August 2024
6,303
3,147
9,450
At 31 August 2023
2,469
2,709
5,178
14
Debtors
2024
2023
Amounts falling due within one year:
£
£
Trade debtors
22,760
19,516
Other debtors
65
14
Prepayments and accrued income
6,962
23,954
29,787
43,484
15
Creditors: amounts falling due within one year
2024
2023
Notes
£
£
Other taxation and social security
9,575
11
Deferred income
16
-
15,884
Trade creditors
22,180
7,155
Other creditors
4,713
25,708
Accruals
12,874
14,315
49,342
63,073
LOTHIAN AUTISTIC SOCIETY
T/A BRANCH OUT TOGETHER
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 AUGUST 2024
- 23 -
16
Deferred income
2024
2023
£
£
Arising from Grant Income
-
15,884
BRO - Chance to Flourish
-
-
Angus Hunter Trust
-
10,184
Foundation Scotland
-
5,700
-
15,884

Deferred income is included in the financial statements as follows:

2024
2023
£
£
Deferred income is included within:
Current liabilities
-
15,884
Movements in the year:
Deferred income at 1 September 2023
15,884
6,300
Released from previous periods
(15,884)
(6,300)
Resources deferred in the year
-
15,884
Deferred income at 31 August 2024
-
15,884
LOTHIAN AUTISTIC SOCIETY
T/A BRANCH OUT TOGETHER
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 AUGUST 2024
- 24 -
17
Restricted funds

The restricted funds of the charity comprise the unexpended balances of donations and grants held on trust subject to specific conditions by donors as to how they may be used.

Movement in funds
Balance at
1 September 2023
Incoming resources
Resources expended
Balance at
31 August 2024
£
£
£
£
City of Edinburgh Council - Saturday
-
56,683
(56,683)
-
West Lothian Council - Saturday
6,370
86,687
(93,057)
-
West Lothian Council - Holiday Activities Programme
-
81,903
(81,903)
-
Big Lottery Community Fund
18,989
32,950
(37,689)
14,250
Donations - Basecamp2
2,591
70,881
(72,503)
969
Specific Equipment
-
12,069
(11,244)
825
Branch Out
6,376
37,328
(35,620)
8,084
City of Edinburgh Council - Holiday Activities Programme
-
201,428
(201,428)
-
City of Edinburgh Council - Outdoor Activities
-
11,865
(11,865)
-
Children in Need
-
26,514
(18,228)
8,286
34,327
618,308
(620,220)
32,415
Movement in funds
Balance at
1 September 2022
Incoming resources
Resources expended
Balance at
31 August 2023
£
£
£
£
City of Edinburgh Council - Saturday
40,239
2,593
(42,832)
-
West Lothian Council - Saturday
6,233
72,613
(72,476)
6,370
West Lothian Council - Holiday Activities Programme
-
75,390
(75,390)
-
Big Lottery Community Fund
21,515
32,287
(34,813)
18,989
Donations - Basecamp2
22,365
26,200
(45,973)
2,591
Specific Equipment
140
4,080
(4,220)
-
Branch Out
1,897
16,927
(12,448)
6,376
MPMP
1,009
-
(1,009)
-
City of Edinburgh Council - Holiday Activities Programme
-
206,697
(206,697)
-
City of Edinburgh Council - Outdoor Activities
-
34,618
(34,618)
-
VOCAL
20,000
-
(20,000)
-
113,398
471,405
(550,476)
34,327
LOTHIAN AUTISTIC SOCIETY
T/A BRANCH OUT TOGETHER
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 AUGUST 2024
17
Restricted funds
(Continued)
- 25 -

Restricted Funds are awarded by funders for specific project work and can cover all or part of the programme costs. Contracted services (where all or part of the places in a project are delivered through a formal contract with a local authority or other statutory body) are also included as Restricted Funds.

 

Holiday Activity Programmes that provide social programmes for children and young people during school breaks are delivered in Edinburgh and West Lothian. Both are delivered under contract with the relevant local authority.

 

Saturday Adventure Teams provide social opportunities for children and young people to make friends, have fun and expand horizons in day-long activities with a mixed programme that includes trips and outings to cultural and recreational places. These services are delivered under a single contract with West Lothian Council. In Edinburgh the two Saturday Adventure Teams are funded through direct payments, with all placements being organised and managed by The City of Edinburgh Council.

 

Basecamp gives primary school children time to develop the skills that will help them cope in group activities with their peers. The service in Edinburgh is funded through The National Lottery Community Fund through a three-year award. BBC Children in Need funds a sister service in East Lothian.

 

Basecamp2 is a structured programme for young people in their teens that focuses on personal development. The City of Edinburgh Council supports 10 places in this project, a further 5 places are funded through a range of other funders.

 

Branch Out offers an opportunity for young people approaching the transition from school to grow self-confidence and post-school skills through outdoor activities. Delivered in partnership with Scottish Outdoor Education Centres the project is funded through three separate awards from The Gannochy Trust, The Agnes Hunter Trust SCIO and The R S Macdonald Charitable Trust.

 

Specific Equipment is a fund raised for the purchase of sensory equipment.

contributors such as Fringe performers, musicians, creative play teachers and expert animal handlers.

 

VOCAL - to support Branch Out programme as above.

18
Unrestricted funds

The unrestricted funds of the charity comprise the unexpended balances of donations and grants which are not subject to specific conditions by donors and grantors as to how they may be used. These include designated funds which have been set aside out of unrestricted funds by the trustees for specific purposes.

At 1 September 2023
Incoming resources
Resources expended
At 31 August 2024
£
£
£
£
General funds
62,383
44,085
(67,340)
39,128
Previous year:
At 1 September 2022
Incoming resources
Resources expended
At 31 August 2023
£
£
£
£
General funds
74,397
93,101
(105,115)
62,383
LOTHIAN AUTISTIC SOCIETY
T/A BRANCH OUT TOGETHER
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 AUGUST 2024
- 26 -
19
Analysis of net assets between funds
Unrestricted
Restricted
Total
funds
funds
2024
2024
2024
£
£
£
At 31 August 2024:
Tangible assets
9,089
361
9,450
Current assets/(liabilities)
30,039
32,054
62,093
39,128
32,415
71,543
Unrestricted
Restricted
Total
funds
funds
2023
2023
2023
£
£
£
At 31 August 2023:
Tangible assets
4,417
761
5,178
Current assets/(liabilities)
57,966
33,566
91,532
62,383
34,327
96,710
20
Related party transactions

There were no disclosable related party transactions during the year (2023 - none).

21
Cash generated from operations
2024
2023
£
£
Deficit for the year
(25,167)
(91,085)
Adjustments for:
Investment income recognised in statement of financial activities
(2,403)
(1,416)
(Gain)/loss on disposal of tangible fixed assets
-
2,124
Depreciation and impairment of tangible fixed assets
3,150
1,727
Movements in working capital:
Decrease in debtors
13,697
59,359
Increase/(decrease) in creditors
2,153
(15,465)
(Decrease)/increase in deferred income
(15,884)
9,584
Cash absorbed by operations
(24,454)
(35,172)
22
Analysis of changes in net funds

The charity had no material debt during the year.

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