LOTHIAN_AUTISTIC_SOCIETY - Accounts

The trustees present their annual report and financial statements for the year ended 31 August 2022.

The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the financial statements and comply with the charity's governing document, the Charities and Trustee Investment (Scotland) Act 2005, the Charities Accounts (Scotland) Regulations 2006 (as amended) 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.

Welcome to the 2021 - 2022 Annual Report

Welcome to this year’s annual report. It’s thirty years since parents came together with the idea of offering mutual support for their autistic children, giving rise to the establishment of Lothian Autistic Society as a charitable entity, the following year (April 1993). That we continue to support children and families impacted by autism is testament to the relevance of their original concept, although the mutual nature of the original families’ endeavours is no longer the basis of the support we provide.

One of the most significant features of the year was the (final) adoption of ‘Branch Out Together as the operating name for the charity. Although this had been agreed by the board in 2020, the impact and changes necessitated by COVID-19 delayed the full adoption of this until February 2022. Along with the change in operating name comes a new logo that is focussed on the fun aspect of our support for children and young people. This is supported by a completely new website, again with a stronger emphasis on the young folk who use our services. We are grateful to the work of Lucy from Ink+Tank for this, along with the massive amount of work by Judith and Amanda to bring it to fruition. We are delighted that the new website has generated many positive responses from families, friends, and other organisations. We’ve also updated our social media pages, again to highly positive support from followers.

Support for children and young people

It has been a busy year for services, with most of our programmes getting back to the activity levels that existed before the pandemic. The City of Edinburgh Council wanted to expand Holiday Activity provision and we are pleased that we were able to respond to that request, with two new services during each of the school breaks. In addition, West Lothian Council have renewed their contract for the Saturday Adventure Team for a further three years. The City of Edinburgh Council programmes will also be subject to tender in the coming year.

During the year more than 350 children and young people have attended our services, which comprised more than 1850 hours of activities spread over more than 360 sessions.

Term-time activities included five Saturday Programmes (two Saturday Adventure Teams in Edinburgh and two in West Lothian plus Branch Out, in conjunction with Scottish Outdoor Education Centres), two groups of young people following the Badsecamp2 programme, working towards their Summit Awards one evening a week and two groups of children attending Basecamp one evening each week.

The only funded programme we were unable to restart after COVID was My Place , My Perspective, the Heritage Lottery Funded project delivered in partnership with Historic Environment Scotland and the Royal Botanic Gardens, Edinburgh, neither of whom was in a position to continue to support this work after the pandemic.

Finances

Last year we reported that income from small trusts and foundations was dramatically reduced as a consequence of lockdown and Covid-19 restrictions. The situation remains unchanged, with the total sum from donations roughly the same over the past three years (around £75,000) compared with more than £100,000 over the previous two years. To some extent this has been compensated for by the increased income from commissioned services (principally Holiday Activity Programme from City of Edinburgh Council). Contracted activities now account for more than half of the total income, compared with less than one third prior to lockdown. We remain optimistic that this could translate into multi-year contracts with the City of Edinburgh Council, which will allow a degree of financial stability that has been absent over the past few years.

Governance

The board continued to meet monthly online for much of the year but were pleased to be able to reconvene in person meetings at Baileyfield from May onwards. As seems common across many other third sector organisations we continually struggle to recruit new board members, with no new members during the year. We were also sorry that Linda King was no longer able to serve as a board member and resigned in June.

Looking forward

As intimated earlier, we are hopeful that the current arrangements with the City of Edinburgh Council for the provision of Holiday Activity Programmes will move into an ongoing contract during the coming year. We are also discussing a revised contract with West Lothian Council for Holiday Activity Programmes and anticipate this being agreed before the end of the existing arrangements. Securing these contracts will provide a level of financial security over the next few years that has been absent recently. This will mean that we will be able to offer a full range of projects in Edinburgh for at least the coming year. We will explore options to increase service provision, particularly Basecamp, in East Lothian over the next year. We are also looking to secure more longer-term funding (three year arrangements) for some term-time services to give a greater degree of security to families and also to our staff.

One area that we have been considering for some time is how to strengthen relationships between the charity and the families using our services, especially in considering the questions “Are we doing things right?” and “Are we doing the right things?”. We have re-introduced meetings in June as projects draw to a close for the summer, which have been reasonably well attended. However, it has been difficult to explore the second question in these meetings. We are keen to get a better sense of what alternative provision would be needed to support those families who currently do not use our services. As part of this we will try to gather more information from those families who withdraw from services. We will also work with other third sector to explore emerging needs and how best to meet them.

Staff

We are completely reliant on our fantastic staff to achieve what we have over the past year. Their dedication and enthusiasm are essential to maintaining the high standards of our support and is reflected in the positivity of the feedback we receive from parents and carers. Their capacity to build supportive relationships with the children and young people forms a major part of giving them the chance to flourish, learn and make friends with their peers.

This all happens because of the efforts of our core staff team. It is fair to say that recruitment has become much more challenging over the past year, with the need to recruit many more staff for the holiday programmes in Edinburgh being made more difficult by the well-publicised shortage of suitable staff across the care sector. It is a tribute to the Care and Support team of Amanda, Emma and Robbie, that we have been able to meet the demands of services for staff throughout the year, which has entailed a significant increase in training, developing and managing resources on top of the time spent recruiting.

Funders

We are lucky to have the support of a wide range of funders and appreciate all the support we receive from them. Without their donations, grants and enthusiasm we would be unable to meet the needs of our families and members. We are extremely grateful for the financial and other assistance we receive; over the past year we have been helped in our work by:

AABi, Adamson Trust, The Agnes Hunter Trust, Batchworth Trust, Capricorn Energy Funding, Cash for Kids, Chance to Flourish, Charles Charland Trust, Conundrum Trust, Cruden Foundation, David Solomons, Charitable Trust, City of Edinburgh Council, Dr Guthrie's Association, Eliza C Pederson Trust, Enzo Londei Charitable Trust, Foundation Scotland, The Gannochy Trust, Hospital Saturday Fund, Hugh Fraser Foundation, J Smart & Co, John Watson's Trust, Johnnie Johnson Trust, JS Innes Charitable Trust, JTH Charitable Trust, Mrs M A Black's Charitable Trust, Mugdock Children's Trust, Nancie Massey Trust, Netherdale Trust, New Park Educational Trust, Paristamen Charity, Pat Newman Memorial Trust, Penpont Charitable Trust, Peoples Postcode Lottery, Ponton House Trust, Ryvoan Trust, Shared Care Scotland, Skipton Charitable Foundation, Souter Charitable Trust, Stafford Trust, Sweet Pea Charity, The Irving Memorial Trust, The Pumphouse Trust, Thistledown Trust, Three Guineas Trust, Tillyloss Trust, The Vardy Foundation, Vocal, WCH Trust For Children, West Lothian Council, WM Mann Foundation.

Fundraising

We are fortunate to be supported by fabulous individuals and families that undertake a variety of activities through the year to raise funds for the charity. Some of our activity groups have worked together to get money to support initiatives that they have been keen to do. Thank you for all your efforts, well done all of you.

Parents, Carers and Families

A big thank you to all the parents and carers who have 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. The following extract from one parent says it all and give us real meaning to what we do:

“My 5-year-old son who has complex additional support needs has been fortunate enough to attend a number of sessions at Basecamp. This opportunity has allowed him to experience interaction and play with other children in a safe and supported environment. As a parent it’s an exhausting process trying to find out of school clubs and activities that are inclusive and suitable.  Personally, we have tried and unfortunately failed at many. Leaving my little boy feeling different and alone. Every child deserves to have fun, feel included and build upon their social skills through play. Without services like basecamp there is nothing suitable out there - meaning our children are excluded. Forgotten. I can’t express in enough words how valuable these organisations are. They bring respite, nurture and joy to the families affected by disabilities. As a parent knowing my child has a secure, inclusive space to play and just be themselves means so much.”

Financial position

During the year the charity has made a deficit of £7,275 (2021 : £25,784). They have total reserves carried forward of £187,795 (2021 : 195,070) with £74,397 in general funds.

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 £68,601 (2021: £93,288) 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

Mrs E McLeod

Mrs J Evans

Ms M Smith

Mr A MacMillan    (Resigned 5 October 2021)

Mrs L King    (Resigned 17 June 2022)

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; 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.

Thomson Cooper were appointed as auditor to the company and a resolution proposing that they be re-appointed will be put at a General Meeting.

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.

Opinion

We have audited the financial statements of Lothian Autistic Society (the ‘charity’) for the year ended 31 August 2022 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 2022 and of its incoming resources and application of resources, for the year then ended;

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.

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.

Other matters

In the previous accounting period the trustees considered that the audit requirement of Regulation 10(1) (a) to (c) of the Charities Accounts (Scotland) Regulations 2006 (as amended) did not apply, and also took advantage of audit exemption under s477 of the Companies Act. Therefore the prior period financial statements were not subject to audit.

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.

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.

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), 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.

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.

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 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.

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:

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.

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).

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.

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, 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.

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.

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.

Branch Out 2021 - Neither partner in this project (Royal Botanic Gardens, Edinburgh and Historic Environment Scotland) were able to work with community groups during 2020 – 2021, which meant that the project remained in abeyance. Following discussion with the Heritage Lottery Fund, it was decided to conclude the project.

Parental Contributions

Venue Hire

Other Income

Total

Total

Postage & Stationery

Phone & Internet

IT Costs

Travel

Cleaning, Repairs & Maintenence

Recruitment & Other staff costs

Other Project Costs

Sundry expenses

Direct Support Costs - Venue Costs

Direct Support Costs - C&S Support 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 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 £71,102 (2021: £65,687).

Deferred income is included in the financial statements as follows:

Saturday Adventure Teams provide social recreational activities and outings e.g. - museums, swimming, Botantic Gardens, Muddy Boots Farm. Edinburgh Saturday Adventure Team is funded by Lothian Autistic Society through a variety of sources and West Lothian Saturday Adventure Team is funded by West Lothian Council.

Holiday Activity Programmes run during school holidays and provide activities and outings.

Basecamp is a social development programme for autistic children of primary school age that enables them to deal with group settings.

Basecamp 2 is based on achieving learning outcomes and goals in 6 key areas. This includes outdoor activities, skills, talents, community, social and personal achievements.

Recreational Activities is a fund set aside for activities such as sports, football and family outings.

Siblings Club is for children who have a sibling with autism.

Specific Equipment is a fund set aside for the purchase of sensory equipment as well as raised funds for iPads, photographic equipment, changing hoists, lockers and kitchen equipment for the venue at Portobello.

Branch Out has been developed in partnership with the Scottish Outdoor Education Centres. The programme aims to enable school leavers and young people with autism to develop the qualities, skills, knowledge and experience they will need in the worlds of work, further study and adult life. Through exploring the therapeutic quality of the outdoors.

The Heritage Lottery funds "My Place My Perspective" a Saturday activity programme for young people with autism and similar additional needs. Lothian Autistic Society have partnered with Historic Environments Scotland and The Royal Botantic Gardens Edinburgh to deliver a three-year project that gives young people a better sense of how they belong in, interact with and understand their part in our natural and built heritage.

CEC - Holiday Activity Programme – Holiday Activity Programmes run during the school holidays. Children and young people enjoy trips out and about in the community, as well as benefiting from visits from a range of guest contributors such as Fringe performers, musicians, creative play teachers and expert animal handlers.

VOCAL - to support Branch Out programme as above.

These are unrestricted funds which are material to the charity's activities made up as follows:

Incoming resources

Resources expended

Incoming resources

Resources expended

There were no disclosable related party transactions during the year (2021 - none).

The charity had no debt during the year.