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).
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.
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.
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:
Holiday Activity Programmes (Edinburgh and West Lothian)
Saturday Adventure Teams (Edinburgh and West Lothian)
Basecamp (Edinburgh and East Lothian)
Basecamp2 (Edinburgh)
Branch Out
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.
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.
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.
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.
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.
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.
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.
The trustees report was approved by the Board of Trustees.
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:
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.
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.
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.
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.
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.
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.
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.
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.
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 is a private company limited by guarantee incorporated in Scotland. The registered office is 38/4 Baileyfield Road, Portobello, Edinburgh, EH151NA.
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.
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.
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.
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.
Financial liabilities are derecognised when the charity’s contractual obligations expire or are discharged or cancelled.
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.
Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.
Parental Contributions
Venue Hire
Other Income
Investments
Raising funds
Total
Total
Rent
Rates
Heat & Light
Postage & Stationery
Phone & Internet
IT Costs
Travel
Cleaning, Repairs & Maintenence
Recruitment & Other staff costs
Other Project Costs
Licences & Subscriptions
Insurance
Sundry expenses
Direct Support Costs - Venue Costs
Indirect Costs - Office Costs
Accountancy Fees
Support costs have been allocated on a proportionate basis.
The average monthly number of employees during the year was:
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).
The charity is exempt from taxation on its activities because all its income is applied for charitable purposes.
Deferred income is included in the financial statements as follows:
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.
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.
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.
There were no disclosable related party transactions during the year (2023 - none).
The charity had no material debt during the year.