north east
autism society
TRUSTEES ANNUAL REPORT
AND ACCOUNTS
Directors Report and Financial Statements
th
Year Ended 30 April 2024
Registered Charity No: 1028260
Registered Company No: 02859620

NORTH EAST AUTISM SOCIEtY
ANNUAL REPORT AND CONSOLIDATED FINANCIAL STATEMENTS
For the year ended 30th April 2024
CONTENTS
Page
Legal and Adminlstration Information
Report of the Trustees forthe year ended 30th April 2024
Statement of Trustee's responslbilities
li
Independent Audltorfs Report
12
Statement of financial activities
15
Balance Sheet
16
Statement of Cash Flows
17
Notes to the financlal statements
18

NORTH EAST AUTISM SOCIETY
INDEPENDENT AUDITOR'S REPORT TO THE MEMBERS OF NORTH EAST AUTISM SOCIETY
For the year ended 30th April 2024
The Trustees of North East Autism Society have all served in o￿lCe throughout the year to the date of this report.
Trustees:
Dr Rakesh Chopra OBE (Appointed Chair 01.05.2023)
Jillian Crumble
John Hodgson- resigned 28.11.2023
David Parker
Lisa Waller
Michael Cattermole- appointed 19.06.2023; reslgned 16.11.2023
Mehrban Sadiq-appointed 27,06.2023
Nicola Leonard - appointed 04.07.2023
Nick Hobdey- appointed 04.09.2023
Stephen Eyres- appointed 12.01.2024
Bob Nicho150n- appointed 27.03.2024
James Beall- appointed 04.09.2024
Stephen Connor- appointed 04.09.2024
Key management personnel (Senlor Management Team}:
Chief Executive Officer..
John J Phllllpson
Company Secretary:
John J Phillipson
Head of Care:
Brian Stoker
Director of Education:
Christine Dempster
Reference and admlnlstratlve detalls
Charlty Number:
10282860
Company Number..
02859620
Registered Office..
15 Lumley Court, Drum Industrial Estate, Chester le Stree( DH2 IAN
Advlsors
Auditor:
CLA Evelyn Partners Limited, 17 Queens Lane, Newcastle upon Tyne. NEI IRN
Bankers..
Barclays Bank PLC, PO Box 379, 71 Grey Street, Newcastle upon Tyne. NE99 IJA
Lloyds Bank, 54 Fawcettstreet, Sunderland, SRI ISF
Solicitors..
Ward Hadaway, Sandgate House. 102 Quayside, Newcastle upon Tyne, NEI 3DX

NORTH EAST AUTISM SOCIETY
INDEPENDENT AUDITOR'S REPORT TO THE MEMBERS OF NORTH EAST AUTISM SOCIETY
For the year ended 30th April 2024
Report ofthe Trustees for the year ended 30th April 2024
Financial Staternents
The Trustees present their report and accounts for the year ended 30th April 2024.
The financial statements comply with the Companies Act 2006, the Memorandum and Articles of Associatlon and
Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their
accounts in accordance with financial reporting standards applicable in the UK and Republic of Ireland {FRS1021 leffective
January 20191
The period from 1st May 2023 to30thApril 2024 has been both challenging and rewardingforthe Charity. The year under
review presented significant financial challenges due to the rising cost of living. To mitigate these challenges, we
implemented substantial cost-saving measures. These initiatives have enabled us to make essential savings without
compromising the quality of our services or necessitating any job cuts.
Across all of our services, we have worked hard to improve our speciallst knowledge and service standards. We co-
produced a manual setting out the good understanding of autism and neurodiversity based upon the most current
research. We communicated this to staff and service users across the whole of the organisatlon, as well as to parents,
professionals, and stakeholders more generally. We co-produced a three day training programme presenting information
on the latest research on autism and neurodiversity, sensory processing, communication, and typically co-occurring
conditlons. We ensured that 98 managers across the charity participated in this training. The managers were then asked
to work closely wlth their teams to produce a service quality improvement plan for their service. Managers were allocated
extra time to develop plans, work with peer servlces and mentor newer managers where appropriate.
Quallty Improvement Plans have been completed in each servlce area, Identifying areas for improvement. The teams
have been proactive in sourcing solutions. trainin& equipment and adaptions to the homes, schools and services. Each
service has received additional training as identified In the qu311ty improvement plan. A weekly management panel was
established so that staff could request additional training , advice or resources. Staff from across the society have used
referrals to the panel to gain advice and support In meeting the needs of new service users or for those going through a
dysregulated perlod. The underlying aim of this work is to improve staff understanding of service user needs and to
personalise the support provided. We are seeing a reduction in the number of times that service users experience
dysregulation, This also means that staff are le55 often involved in trying to calm servlce users, which in turn has reduced
pressure on staff to deal with difficult situations.
We have developed a computerised system for recording Infomiatlon about our service users. We wlll keep detalled
information on each Service user so that we can use it to further personalise and refine the support that we provide. The
System also enables us to identify times in the week when our service users encounter challenges or become
dysregulated. The information can be used to understand better the causes of dysregulation so that they can be avolded
or removed from the persons day. Thi5 programme produces information which is analysed by the weekly management
panel. Staff in situ can be given advice, support and information. The result of this so far seems to suggest a reduction in
situations which cause dysregulation. We will develop our use of this programme further in the coming weeks.
Recruitment has been a challenge for the society right across its services. The turnover of staff ha5 meant that
recruitment ha5 been an absolute priority during the period under review. We have had to rely on staff from overseas,
especially in our residential care services. Some candidates coming through have had visa restriction5 and we have
entered into sponsorship arrangements to retain their excellent contiibutions. Our teams have been strengthened by the
high-quality staff we have sponsored.
After a difficult start to the year under rewew, we were able to recruit staff who settled well into our teams. This will
ensure the future sustainability and growth of our services to support more people and their families in the future. There
are probably several factors which enabled us to attract staff. Firstly we were able to raise salaries, bringing them into
line with those of other providers. Secondly, the range of support that we provide to staff through our HR and related
services is good. Thirdly. but very importantly, the quality of training and support provided to staff is very attractive.
Running alongside our prartice improvement initiative it ensures that staff develop significant knowledge and practice
experience.

NORTH EAST AUTISM SOCIETY
INDEPENDENT AUDITOR'S REPORT TO THE MEMBERS OF NORTH EAST AUTISM SOCIETY
For the year ended 30th April 2024
We are proud of our achievements Includlng rnalntainlng hlgh standards of care within all of our children's and adult
residential care homes. Ratings given by Ofsted and CQC respectively, reflectinE the high standards of care and support
provided by our dedicated staff. Over the last 12 months there have been many developments within Independent
Supported Living IISLI se￿iCe5. Earlier in the year we had to re-structure of the management team due to expansion of
services in the North and South of Tyne, each area with a new Manager, one for North ofTyne and one forsouth of Tyne.
plus one Operations Manager whocovers both areas. This has had a positive impact within the ISL services.
There have been new supported living services Wlthin the Sunderland area, with individuals moving from a hospital
environment into their own bungalows. This has been a huge success. giving people opportunities to live within their own
homes and have more autonomy in choices over their lifestyles. We also developed new services in North Tyneside and
Northumberland, where planned transitions have a150 been a Success.
Following the SEND Review, the Departmentfor Education announced that various elements of theSEND and Alternative
Provi51on Revlew Improvement Plan would be tested over a two-year period, underpinned by the three overarching aims
identified in the Review:
A better experience of the system for famllles
Better outcomes for young people with SEND
A cost effective. sustainable system.
Progress towards a st3ndard, dlgiti5ed Educatlon, Health and Care Plan (EHCP) Is well underway.
Our educatlon servlces contlnue to recelve many referrals due to the societ(s reputation for providing good specialist
services. It Is this speclali5m that has enabled our schools and college to maintain a strong strategic position in the
Northeast. They continue to operate as key strategic players in collaboration with others, including working with local
authorities to develop and deliver local strategies. They continue to provide for some of the m05t complex learner5 In the
region, many have been excluded or are not in education, employment or training INEETI for several years, mainly due
to extreme levels of dysre8ulation. The Society education services are vibrant. ambitious provisions, they embrace
change. attract new referrals and continue to offer real value for money for the public purse. Our services at Aycliffe
School, Kiora Hall School, Mackenzie Thorpe Centre, Thornhill Park School and Thornbeck College (FE provision), continue
to transform the lives of autistic and neurodlvergent learners. The quality of education within all NEAS servlces Is
excellent, learners participate in excellent quality individually tailored learning programmes that prepare them for the
next stage of their educatlonal journey. All the above education services are currently rated as 'good" by Otsted.
Our soclal and vocational programmes provide invaluable opportunities for autistic and neurodivergent people to
develop their potential and expand what they know, understand and can do. Individuals follow their person-centred
programmes. A wide range of meanlngful vocational and social activities are offered, which include meal preparation,
shopping, woodwork, cider makin& crafts. community-based activitie5, sensory actlvitles, ret311 experlence, ground
maintenance, horticulture and music.
As we contlnue to experlence slgnlficant growth within our charity, we have seen an impressive increase in the number
of referrals across our education and care services. To effectively manage this growth, we were pleased to welcome
new Trustee5 to our board. Their expertise is Invaluable as we navigate this exciting phase and work to strengthen our
governance framework.
In line with our growth, we have made substantial Investments in developing new IT systems. These systems will not
only support our growing infrastructure but also a￿lst us in the ongoing digitalisation of our operatlons, ensuring we
remain efficient and compliant with industry standards.
We pride ourselves on maintaining a diverse workfor￿, and our initiative to sponsor overseas staff has slgnificantlv
bolstered our recruitment effort5. This diversity enriches our organisation and enhances our ability to support more
children, young people and adults.
As we move forward, we must also adaptto changes in employment law. We are closely collaborating with our legal
team to addre55 the new employee rights bill that is currently out for consultation. Additionally. we are exploring the
possibility of changing our financial year and becoming VAT registered. which will further align our practices with
compliance standards.

NORTH EAST AUTISM SOCIETY
INDEPENDENT AUDITOR'S REPORTTO THE MEMBERS OF NORTH EAST AUTISM SOCIETY
For the year ended 30th April 2024
Our Employment Futures team have been working hard and over the past twelve months have achieved the following
outcomes:
Commenced four new employment projects funded through UKSPF
Replaced revenue from the end of ESF with an increased revenue from UKSPF
Retained experienced staff following the end of Youth Employment Service and Diversity NE projects due to
end of funding
Engaged and continuing 5UPPOrt for 316 participants on UKSPF projects across 5 local authority areas
Mentoring support for University Student5 has increased to 32 students
Continuing our Access to Work provision. thanks to which 15 participants have remained in work.
Over the past year, the Marketing Team at NEAS has executed impactful campaigns that effectively ralsed awareness,
boosted engagement, and advanced the Soaetys mission. A highlight was the Everyday Equality campaign, which shed
light on the lived experiences of autistic and neurodivergent individuals while advocating for equal access In crucial areas
such as education, travel, employment, and healthcare. This campaign garnered extensive reEional and national media
coverage. We engaged with over 150 schools and 35 businesses by providing tailored toolkits, to build long-term
partnershlps, and driving increased demand for our training services.
Another standout achievement was the Acceptance campaign during Autism Acceptance Month, which reached over 1.2
mlllion people through dlgltal and traditional media channels. Additionally, our young Autism Activists, film, 'Let Me Be
Me,, earned two silver medals at the prestigious National Charity Smiley Charity Film Awards in London.
We continued to build on our position with generous reglonal buslnesses and roll out of our corporate programme. Thls
resulted in us receiving generous support with a wide range of projects In the year under review, We are extremely grateful
to all of the North East businesses that supported us, and who really helped usto make a difference.
Our fabulous community of supporters undertook all manor of different activities In ald of the charlty, netting over £18k
for us through thelr own cycllng challenges, marathons, hlkes, alrsoft, cage fight, beauty pageant and wrestllng events-
to name a few. General and In-memory donations, regular giving, campalgns and merchandise sales made up the
remalnder of our gifts and donations through communlty, event and online contributions- reachlng almost £13k for the
year.
Withln the perlod, we were able to support many voluntary funded projects and programme5 Ilncluding New Warlands
Farm Enterprise; various Employment Futures programmes through UKSPF; Family Development toddler groups, autism
hubs, BAME work and autisrn activlsts,. and Education Bikeability, garden and IT proJect5) - through significant grant ald
and new contracts to the value of over £1.5M.
Our Family DevelopmÈntServlce launched new mini advice hubsln two area5 of Durhami provSding much needed support
to famllies. A new parent and toddler group was launched In Newcastle, working alongside the pre school diagnostic
team. We have provided support for over 6(xJ families through our autism support hubs in North Tyneside and Newcastle
and supported over 45 pre-schoolers at our parent and toddler groups. We have Increased our online family support
platform to a community of over 5(KJO family members and Supported an average of 6CK) enquiries to the organlsation.
We delivered monthly supportwebinars to 100 individuals around emotional wellbeing of autistic children. Our activists
created an animation to be used with ourstaff, whlch wenton to win an award. Ourthree-year curlosity project with the
life science centre reached its completion and went on to acquire funds to continue running our monthly science club.
We have been workingcloselywith new partnerslncluding the Locomotion Museum, Dalton Parkshopplng Outlet, Queen
Elizabeth Children's Department, North Pennines Trust and Tyne and Wear Museums, to achieve our autism acceptance
award. We also introduced our 8old plus awards, for those organisations which show conslstently outstanding good
practice. Work has been ongoing with members of the BAME communityto set up supportsessionsforfamlliesfrom local
m05ques.
The successful delivery of our fourth Acceptance Matters conference took place in May 2024, highlighting autistic
wellbeingi autism and employment, communication asautistic parents, and understandlng autistic experience.

NORTH EAST AUTISM SOCIETY
INDEPENDENT AUDITOR'S REPORT TO THE MEMBERS OF NORTH EAST AUTISM SOCIErY
For the year ended 30th April 2024
Financial Review
Results
The accounts have been produced in accordance with the Accounting and Reporting by Charities Statement of
Recommended Practice (updated 20191. They incorporate the pension commitment5 of the North East Autism Society
Retirement Security Plan a defined benefit scheme as required by Financial Reporting Standard 102.
Total income of the Society increased by 12.2% to £35,632,174 {2023: 12.9% to £31,514,278) while total expenditure
increased by 9.6% to £33,832,38512023: 18.7%to £30,880,947) to produce net income for the year of£l,529,57912023:
£633,331). Income has increased due to the increased number of service users. Expenditure has increased due to
additional staffing costs to meet the needs of these additional service users and due to the increased cost of Ilving. It
should be noted that the total income Includes £666,199 {2023.' £843.557} of grants and donations.
¢h
At 30 April 2024 the Socievs Retirement Securlty Plan penslon scheme had a fund surplus under FRS102 valuatlon
requirements of £3,142,00012023'. £2.945.000) however in line with FRS 102 requirements this has been capped at Enil
in these financial statements.
Total unrestricted accumulated funds at 30 April 2024 are £28,562,192 (2023.. £27.259.1811. The Society intends in the
future to use its funds, le5S the amounts set aside for operational reserves, held in fixed assets, and incurred on the
repayment of loans, on improving the Societvs services. We are still seeking to sell a land holding at Carley Hill,
Sunderland. Thls wlll afford us the opportunity to consolidate and stabillse our finances and possibly reducelrepay our
borrowings, but in doing so we will ensure that golng forward we hold a sufficient level of free reserves so as to sustain
the Socletvs long-term operations.
By way of investment, the Society contlnues to utilise short temi cash deposit5 as the avallable funds arise, mainly from
fees recelved in advance. Interest received on cash dep051ts durlng the year totalled £223,84912023'. £81,004).
Key Performance Indkators (KPI'S)
The society measures a number of KPI'S to measure Its performance.
2023/2024
202212023
Total Income growth
Debtorfs days outstanding
12.2%
24 days
12.9%
30 days
Reserves Pollcy
Reserves are set aside to provide financial stability and to support the Socletvs long term Strategic Plan, The Trustees
have forecast that the level of free reserves required to sustain the Societvs operations will be equivalent to a minimum
th
of two month's budgeted expenditure, at 30 April 2024 this amounted to £5,983.00012023- £5,147,000). The policy is
reviewed by the Trustees as part of the strategic planning process.
At 30th April 2024, excluding fixed assets and the Retirement Security Plan fund, there were unrestricted reserves of
£6,630,43312023'. £5,091,450).
At 30 Aprll 2024 the company held cash balances of £6,652,130 {2023: £5,257,683), which is offset by a bank loan of
£1,118,50112023'. £1.207,9671 and £22,91712023: £72.9171 of other loans. The bank loan was refinanced in December
2022 with a term of three years based on 1.9% above the bank's base rate.
th
Restricted funds at 30 April 2024 were £32,761 {2023- £71,193).
Investment Pollcy
The Society introduced a Treasury Management Strategy. The Society has the power to invest funds not immediately
required for its general purpose in such investments as it deems fit for the purpose.

NORTH EAST AUTISM SOCIETY
INDEPENDENT AUDITOR'S REPORT TO THE MEMBERS OF NORTH EAST AUTISM SOCIETY
For the year ended 30th April 2024
Societls investment objectives contlnue to be to:
Generate income to further the objects of the Charity
SafeEuard the assets and business continuity of the Charity
Comply with the conditions attached to restricted funds
Ensure working capital and restricted reserves are always readily available In cash
Meet the requirements of the Reserves Policy and the Strategic Plan
Whilst ensuring that the Trustees fulfil their fiduciary responsibilities Con￿rning investments without exceeding their
powers of investment. The Societys policy continues to be to malntain cash deposlts rather than to Invest In stocks and
shares, property, or any other investment. The policy is kept under review.
Golng Concern Pollcy
After making appropriate enquiries, the Trustees have a reasonable expectation that the company has adequate
resources to continue in operational existence for at least 12 months from the date of approval of these financial
Statements. For thi5 reason, they continue to adopt the going concern basis in preparing the financial statements, Further
details regarding the adoption of the going concern basis can be found in the Accounting Policies.
Structure, Governance and Management
Trustees
The Trustees who served during the year and up to the date of slgning are
Dr Rakesh Chopra OBE (Appointed Chair 01.05.2023)
Jillian Crumble
John Hodgson - resigned 28.11.2023
David Parker
Llsa Waller
Michael Cattermole- appointed 19.06.2023; resigned 16.11.2023
Mehrban Sadiq- appolnted 27.06.2023
Nicola Leonard - appointed 04.07.2023
Nick Hobdey- appointed 04.09.2023
Stephen Eyres- appointed 12,01.2024
Bob Nicholson- appointed 27.03.2024
James Beall - appointed 04.09.2024
Stephen Connor- appointed 04.09.2024
Governing Document
The or8anSsatlon was first established as an unlncorporated association under the name Yyneslde Society for Autistic
Chlldren in 1970. By 1979 the Society had raised enough fvnds to purchase 21Thornhill Park which was refurbished and
opened as a school for six chlldren. The school numbers grew, and Tyne and Wear Autistic Society was incorporated and
registered as a Charity in 1993. The registered charity number is 1028260 and the registered company number is
02859620. The Private Company Limited by Guarantee and not having a share c3Pltal was incorporated under the
CompaniesAct 1985 on 6 October 1993. Member< liability is limited to £IO.The Societywas renamed North East Autism
Society in May 2(hJ9 and15 governed by the Memorandum and Articles of Assoclation dated I" May 2CM)9.
Organlsatlon
A Chief Executive is appointed by Trustees and is accountable to them for the day-to-day management of the Society,
implementing strategic policy and plans agreed by the Board. The Chief Executive is not a Trustee but is a paid officer of
the Society.
The Chief Executive is supported in managing the Society by the Senior Staff Management Team who directly manages
the services of the Society.

NORTH EAST AUTISM SOCIETY
INDEPENDENT AUDITOR'S REPORT TO THE MEMBERS OF NORTH EAST AUTISM SOCIETY
For the year ended 30th April 2024
Appolntment of Trustees
In accordance with our Articles of Association, Trustees are elected by the Members of the Society at the Annual General
Meeting. All Trustees must be Members of the Society, but none can be in its employ i.e. receive a salary or fee. One third
of the Trustees stand down annually and may offer themselves for re-election at the Annual General Meeting. The
Trustees elect from their number a Chairman of the Board.
No Trustee has any financi31 interest in the Society- Trustees are covered by Directors and Officers Insurance while staff
involved in the provision of advice and direct services are covered by Professional Indemnity Insurance.
As the Society provides services to children and vulnerable adults our Trustees are subject to enhanced Disclosure and
Barring Service checks.
Trustee Inductlon and tralnlng
New Trustees undergo an orientstion meetlng to brlef them on their legal obligations under charlty and company law,
the content of the Memorandum and Articles of Association, the authority and responsibilities of the Board and the
declslon-making process. They are provided with 3 copyof Board minutes for the prior 18 months and ofthe most recent
Trustees Annual Report and Accounts, In addition, they are supplied with relevant Charity Commlsslon guidance
documents including the Comm15siorfs "Strategy for dealing with Safeguarding Children and Vulnerable Adults Issue5 In
Charltles"
All Trustees are updated on issues and guldance re8ardin8 charity and company law and are encouraged to attend
ppropriate external and Internal training events.
Related partles and co-operatlon wlth otherorganlsatlons
th
The Soclety is a membership organisatlon. On the 30 April 2024 there were 117 voting members whose details were
held on our central register.
Most members are parents of aut15tic chlldren or adults. The Society has however always been very keen to forge strong
links with professionals and key staff in external agencies for example the NHS and Local Authorities, A number of our
voting members are therefore professionals with a strong interest In autism and our work. We are keen to encourage
autlstlc people to Joln as members of the Society and wlll continue to promote this in the year ahead.
Any connection between Trustees and senior managers must be disclosed to the full board of Trustees In the same way
as any other contractual relationship with a related party.
Pay pollcy for senlor staff
The Board ofTrustees and thesenlormanagement team comprise the keymanagementpersonnel of the charityln charge
of dlrectlng and controlling, runnin& and operating the Society on a day-to-day basis. All Trustees give of their time freelv
and no Trustee received remuneration in the year. Details of Trusteeg expenses and related party transactlons are
disclosed in note 12 to the accounts. The Board of Trustees benchmark salaries of senior staff against pay levels in other
Similar charities and the pay of all staff is reviewed annually. We attempt to reflect pay levels in accordance with the pay
scales determined by the National Joint Council INJC) for local government services.
Rlsk management
The Board of Trustees fully recognises its responsibility for the management of risk to the Society. The Society maintains
a risk register, which 15 reviewed annually, and it is the responsibility of the Chief Executive to Bive updates to the Trustees
on all aspects of risk management.

NORTH EAST AUTISM SOCIETY
INDEPENDENT AUDITOR'S REPORTTO THE MEMBERS OF NORTH EAST AUTISM SOCIETY
For the year ended 30th April 2024
Prlncipal risks and uncertalnties
The major risks to North East Autism Society are identified as:
Income streams and cost pressures from statutory bodies and other external regulatory services, for example
fees remaining frozen and inflation continues to be absorbed by providers.
Potential significant increase in pension liability andlor reduction in pension asset values on the defined benefit
scheme, which has been closed to new members since 9 March 2012.
Wage inflation, per the ONS, rose to 8.9% in 2023 from 7.4% in 2022. Indications are that the peak15 now over
however the high cost of living continues to add pressure for pay rises and is exacerbated by shortages of suitable
candidates in the Job market.
Sectlon 172 Stakeholder engagement
The Charity understand5 that success is drlven by strong relationshlps and endeavours at all tlme5 to foster and
strengthen its relationships with the Families of the service users. the staff and other stakeholders. The Board of Trustees
conslder that through their strategic planning and declsion making they have acted in a way that is most likely to promote
the success of the charity for the benefit of both the service users and all the stakeholders.
Cllents and Funding Provlders
The charity works closely with the NHS, Government Departments. local authorities and our generous donors and grant
funders to ensure that our service delivery meets their requirements and our charitable objective5.
SupplSers
The Charity engages regularly with our banklng and technology suppllers to review performance, plan development, and
stay current in an ever-changing technological world. The Charity maintains a strong relationship wlth our suppliers
especially the staffing agencies that have been essential in maintalnlng staffing levels during and post covid.
Employee Involvement
The Charity encourages the involvement of its employees in its mana8ement through regular meetings of management
which have responsibility for the di55emination of information of particular concern to employees lincluding financlal and
economic factors affecting the performance of the Charity) and for receiving their views on important matters of pollcy.
A series of meetings between the CEO and staff at various sites are arranged throughout the year.
Equallty, Dlversltvi and Incluslvlty
Accessibilitv and Incluslvity are at the heart of everything at NEAS and our recruitment policie5, Staff trainin& and intern al
policies are based on promoting equallty.
Dlsabled Persons
The Soclety Is committed to employing people with disabilities. We are registered as "Dlsabllity Confident Employers"
with DWP. We are pleased that the number of people employed by NEAS describing themselves as autistic, neurodiverse
or disabled has increased in the period under review.
Envlronmental SECR reportlng around carbon emissions
The energy results for energy usage in property for the year. the comparison figures and the square footage of the office
buildings, service user homes, schools and farms are as yet not available. Due to the number of residentlal homes and
other buildings used for the Society, It is a large undertaking to collate the information required and the Society is working
on the collation of this infomiation.
The estimated usage for 2023, based on the Electricity and Gas supplierfs figures of annual consumption, was
Gas 2,884,468 kwh
Electricity 871, 134 kwh
10

NORTH EAST AUTISM SOCIErY
INDEPENDENT AUDITOR'S REPORT TO THE MEMBERS OF NORTH EAST AUTISM SOCIETY
For the year ended 30th April 2024
Transport figures are for our fleet of minibuse5 and other vehic￿5 Used for the transport of the service user. The figures
are only available for full years Jan to Dec and do not include business travel or private milage C02 emissions.
NEAS Projected fleet emissions 2024
Vehicle days 29,664
Average C02 163
Annual Tonnes C02 281.17
NEAS Projected fleet emissions 2023
Vehicle days 33,703
Average C02 165
Annual Tonnes C02 328.29
Trustees, responslbllltles In relatlon to the flnanclal statements
The Trustees (who are a150 directors of North East Autism Society for the purpose of company lawl are responslble for
preparing the Trustees Annual Report and the financial statements in accordance wlth applicable law and United Kingdom
Accounting Standards (United Kingdom Generally Accepted Accounting practi￿}.
Company law requires the Trustees to prepare financial statements for each financial year which give a true and falr view
of the state of affairs of the charitable company and of its incoming resources and application of resources including the
income and expenditure of the charitable company for that perlod. In preparing those financial statements the Trustees
are required to:
Select 5Ult3ble accounting policies and then apply them consistently
Make judgements and estimates that are reasonable and prudent
State whether applicable accounting standards have been followed, subject to any material departures dlsclosed
and explained In the accounts
Prepare the financial statements on the going concern basls unless it is Inappropriate to presume that the group
will continue In business.
Observe the methods and principles in the Charities SORP.
The Trustees are responsible for maintaining proper accounting records which disclose with reasonable accuracy at anv
time, the financial position of the Charity which enables them to ensure that the account5 comply wlth the Companies
Act 2006. They are also responsible for safe8uarding the assets of the Charitable Company and hence for taking
reasonable steps for the prevention and detection of fraud and other irregularltles.
Statement as to dlsclosure of our audltors
A re501ution to re-appolnt CLA Evelyn Partners Limited as auditors for the ensuln8 year will be proposed at the Annual
General Meeting in accordance with the Companie5 Act 20(￿.
By order of the Board of Trustees
Dr Rakesh Chopra OBE (Chairman of Trustees)
Date: 23 January 2025

NORTH EAST AUTISM SOCIETY
INDEPENDENT AUDITOR'S REPORT TO THE MEMBERS OF NORTH EAST AUTISM SOCIETY
For the year ended 30th April 2024
Independent Auditorfs Reporttothe Members of North EastAutlsm Soclety
Oplnlon
We have audited the financial statements of North East Autism Society (the'charitable companv) for the year ended 30
April 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 opi nion the financial statements:
'give a true and falr vlew of the state of the charltable CoMpan￿S affairs as at 30 April 2024, and of its incoming resources
and application of resources, including its income and expenditure, for the year then ended.
•have been properly prepared in accordance with United Kingdom Generally Accepted Accountlng Practice; and
•have been prepared in accordance wlth the requlrements of the Companies Act 2006
Basls for oplnlon
We conducted our audit in accordance with International Standards on Auditing {UK) {ISAs IUKII and applicable law. Our
responslbllitles under those standards are further described in the auditor responsibllities for the audit of the financial
statements section of our report. We are independent of the charitable company 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 requirement5. We believe that the audit
evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.
Concluslons relatlng to golng concern
In auditing the financial statements, we have concluded that the trustees, use of the going concern basls of accountlng
in the preparation of the financial statements Is appropr13te.
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 Sl8nificant doubt on the charitable company'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 responsibllities and the responsibilities of the trustees with respect to going concern are described in the relevant
sections of this report,
Other Informatlon
The other information comprises the information included in the trustees, report, other than the financial statements
and our auditorfs report thereon. The trustees are responsible for the other information. Our opinion on the financial
statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, 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 facL
We have nothing to report in this regard.
12

NORTH EAST AUTISM SOCIETY
INDEPENDENT AUDITOR'S REPORT TO THE MEMBERS OF NORTH EAST AUTISM SOCIETY
For the year ended 30th April 2024
Opinlons on other matters prescrlbed by the Companies Act 2006
In our opinion, based on the work undertaken in the course of the audit:
the Informatlon glven In the trustees, report, which includes the strategic report and the directors, report
prepared for the purposes of company law, for the financial year for which the financial statements are prepared
is consistent with the financial statements,. and
the strategic report and the directors, report induded within the trustees. report have been prepared In
accordance with applicable legal requirements.
Matters on whlch we are requlred to report by exceptlon
In the light of the knowledge and understanding of the charitable company and its environment obtalned in the course
of the audit, we have not identified material misstaternents in the strategic report or the director5, report included within
the trustees, report,
We have nothing to report in respect of the following matters in relation to whlch the Companles Act 2006 requlres us
to report to you if, in our opinion:
adequate accounting records have not been kept, or returnsadequatefor our audit have not been received from
branche5 not visited by us,. or
the financial statements are not in agreement with the accounting records and returns,. or
certain disclosures of trustees, remuneration specified by law are not made; or
we have not received all the information and explanations we require for our audlt.
Responslbllltles of trustees
As explained more fully In the trustees, responsibllities statement, the trustees (who are also the directors of
the charitable company for the purposes of company lawl are responsible for the preparation of the financial
statements and for belng satisfied that they give a true and fair view, and for such internal control as the trustee5
determine Is necessary to enable the preparatlon 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 charitable companws abllity
to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going
concern basi5 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.
Audltor responslbllltles for the audSt of the flnanclal statements
Our objectives are to obtain reasonable assurance about whether the finanaal statements as a whole are free from
material misstatement, whether due to fraud or error, and to issue an auditorfs report that includes our opinion.
Reasonable assurance Is a high level of assurance but is not a guarantee that an audit conducted In accordance
wlth ISAS IUKI will always detect a material misstatement when it exists. Misstatement5 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.
Irregularities, including fraud, are instances of non-compliance with laws and regulations. We deslgn procedures In line
with our responsibilities. outlined above, to detect material misstatements in respect of irregularities. including fraud.
The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below.
We obtained am understanding of the legal and regulatory framework applicable to the company Itself and the industry
in which it operates. We identified area of laws and regulations that could reasonably be expected to have a material
effect on the financial statements from our sector experience and through discussion with the directors and other
management. The most significant were identified as the Charities Act 2011, the Companies Act 2006. UK GAAP IFRS
102}, UK Care Standards as defined by the Care Quality Commission and the Education Framework under the Education
and Inspections Act 2006. We considered the extent of compliance with those laws and regulations as part of our
procedures on the related financial statements.
13

NORTH EAST AUTISM SOCIETY
INDEPENDENT AUDITOR'S REPORTTO THE MEMBERS OF NORTH EAST AUTISM SOCIETY
For the year ended 30th April 2024
Our audit procedures included-
obtaining an understanding of the nature of the sector in which the charitable company operates, including the
legal and regulatory framework.
Obtaining an understanding of the internal controls established to mitigate risks related to fraud or non-
compliance with laws and regulations.
Assessing the risk of management override of controls. including testing a sample of journal entries.
Undertaking inquiries of management and those charged with governance about their own identification and
assessment of instance5 of fraud and non-compliance with la¥Ns and regulations.
Inspecting correspondence with the charitable companvs, regulatory bodies, for example Ofsted and the CQC.
Challenging the assumptions and judgements made by manaEement in their key accounting estimates,
principally the assumptions used in the valuation of the defined benefit pension liability.
A further description of our responsibilities 15 available on the FRCS website at: htt
www.frc.or
audltors
audlt-
assurance
auditor-s-res
on5ibilities-for-the-audit-of-the-fi
descri
tion-of-the-auditor%E2%80%99s-res onsibilities-for.
This descriptlon forms part of our auditorfs report.
Use of our report
This report is made solely to the charitable companvs members, as a bodyi In accordance wlth Chapter 3 of Part 16 of
the Companles Act 2006. Our audit work has been undertaken so that we might state to the charitable compan¢s
members those matters we are requlred to state to them in an auditorfs 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 charitable company and
the charitable companvs member5 as a body• for our auditwork, for this report, orfor the oplnlons we have formed,
c, vi_
Cralg Henderson ISÈnlor Statutory Audltorl
For and on behalf of CLA Evelyn Partners Llmited
17 Queens Lane
Newcastle upon Tyne
NEI IRN
28 January 2025
14

NORTH EAST AUTISM SOCIETY
STATEMENT OF FINANCIAL ACTIVITIES
For the year ended 30th April 2024
STATEMENT OF FINANCIALACTIVITIES
Unrestricted
funds
Restricted
funds
Total
2024
Total
2023
Note
Income from..
Donations and grants
Charitable activities
Other trading activities
Investment income
22,233
34.324.185
147,941
223,849
643.966
666,199
843,557
34,324,185 30,469,688
147,941
120,029
223,849
81,004
Total income
34 718 208
643 966 35 362 174 31514 278
Expenditure on:
Cost of raislng funds
Expenditure on
charitable activities
209.210
209,210
178,310
32,940,986
682,399
33,623,385 30,702,637
Total Resources Expended
33 150 196
682 399
33 832 595 30 880 947
Net Incoming before transfers
1,568,011
(38.4321
1,529,579
633,331
Gross transfer between funds
20
Comprehensive income
1,568,011
(38,4321
1,529,579
633,331
Other comprehenslve Income
Actuarial gain I Ilossl
24
{265,IXK)}
1265,0001 1261,0001
Net movement offunds
1,303,011
{38,432}
1,264,579
372,331
Fund Balances Brought
Forward I" May 2023
20
27,259,181
71,193
27,330,374 26,958,043
Balances carried forward
at 30, April 2024
20
15

NORTH EAST AUTISM SOCIETY
BALANCE SHEET
For the year ended 30th April 2024
BALANCE SHEET
Note
2024
2023
Fixed Assets
Tangible Fixed Assets
15
21,962,820
22.167,731
Current Assets
Debtors
Cash at bank and in hand
16
4,488,880
6 652 130
11,141,010
4,139,508
5 257 683
9.397.191
Credltors
Amounts falllng due
wlthln one year
NET CURRENT ASSETS
17
4 508 877
4 211631
5,185,560
6,632,133
TOTAL ASSETS LESS CURRENT LIABILITIES
28,594,953
27,353,291
Credltors
Amounts falling due
after more than one year
19
122,9171
Net Assets excludln8 pension asset1 Illablllty)
28,594,953
27,330,374
Pension asset I Illabllitvl
24
NET ASSETS INCLUDING PENSION ASSET/ (LIABILITY)
8 594 953
The funds of the charlty:
Unrestrlcted funds:
General funds
Pension Reserve
20
20
28,562,192
27,259,181
28,562,192
27,259,181
Restrlcted funds.,
20
32,761
71.193
TOTAL FUNDS
The financial statements were approved and authorised for issue by the Trustees of North East Autism Society
on 23 January 2025 and signed on their behalf.
Chairman of Trustees
Dr Rakesh Chopra OBE (Chairman of Trustees)
Company Number 02859620
16

NORTH EAST AUTISM SOCIETY
STATEMENT OF CASH FLOWS
Forthe year ended 30th April 2024
STATEMENT OF CASH FLOWS
2024
2023
Note:
Cash used in operating activities
22
2,105,176
613,732
Purchase of tangible fixed assets
Interest income
Cash (used inl investing activities
(820.112)
223 849
{1,476,7871
596 263
1395 783
Cash flows In flnancing actlvltles
Repayment of borrowing
Cash used In flnanclng activltles
154 180
114 466
154 180
Decrease In cash In the year
1,394,447
1936,2311
Cash at the beginnlng of the year
5,527,683
6,193,914
Total cash at the end of the year
17

NORTH EAST AUTISM SOCIETY
NOTES TO THE ACCOUNTS
For the year ended 30th April 2024
NOTES TO THE ACCOUNTS
Note l Accounting Policies
The principal accounting policies adopted, judgements and key sources of estimation uncertainty in the preparations of
the financial statements are as follows..
Accounting convention
The financial statements are prepared under the historical cost convention.
Basis of preparation
The financial statements have been prepared in accordance with 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 IFRS 1021 (effective l January 20151- {Charlties SORP IFRS 10211,
the Financial Reporting Standard applicable In the UK and Republic of Ireland IFRS 1021 and the Companies Act 2006.
The financial statements are presented in sterling which is also the functional currency of the charity. Monetary amounts
In these statements are rounded to the nearest £, except where otherwise Indicated.
Golng concern
The charity derives the majority of Its Income from agreed fees for the provision of education and support for autlstic
individuals. The ongoing demand for these services ensures the exposure to risk from the current difficult economlc
conditions is minimal. Cash reserves are avallable to meet the charlvs needs as they ar15e, as detalled wlthln the reserves
pollcy.
The Trustees believe the charity is well placed to manage its business ri5k5 Successfully and thus they have adopted the
going concern basis of accounting in preparing the financial statements.
Income
All Income Is Included In the SOFA when the charlty Is entltled to the Income, recelpt Is probable, and the amount can be
quantified with reasonable accuracy.
Voluntary Income Is recelved by way of grants, donations and gifts and Is included in full in the SOFA when receivable.
Grants, where entitlement Is not conditional on the delivery of a speafic performance by the charity, are recognlsed
when the charity becomes unconditlonally entitled to the grant.
Where there are performance related conditions attached to any grants or donations, Income Is reco8nised when the
condltions have been met or when meeting the conditions is within the Charitys control and there Is sufficient evidence
that they have been met or will be met, othe￿iSe they are deferred. When a grant condition allows for the recovery of
any unexpended grant, a liability is recognised when the repayment becomes probable.
Where there are terms placed on income that limitthe charivsdiscretionoverhowthatlncomecan be used, that Income
Is shown as restricted income in the accounts.
Donated servlces and facllltles
In accordance with the Charities SORP {FRS 102), the general volunteer time is not recognised. Please refer to the
Trustees, annual report for more information about their contribution.
Investment Income
Interest on funds held on deposit is included when receivable and the amount can be measured reliably by the charity.
Taxatlon
The charity is exempt from tax on income and gains falling within section 505 of the Taxes Act 1988 or section 252 of the
Taxation of Chargeable Gains Att 1992 to the extent that these are applied to its charitable objects.

NORTH EAST AUTISM SOCIETY
NOTES TO THE ACCOUNTS
For the year ended 30th April 2024
Expendlture and Irrecoverable VAT
Expenditure is recognised once there is a legal or constructive obligation to make a payment to a third party, itls probable
that settlement will be required, and the amount of the obligation can be measured reliably. Expenditure is classified
under the following activity headings:
Costs of raising funds comprise the costs of the fundraisingteam and the costs of commercial trading from the
sale of refreshments.
Expendlture on charitable activlties comprises those costs incurred by the charity in the delivery of it5 activities
and services for its beneficiaries. It includes both costs that can be allocated directly to such activities and those
costs of an indirect nature necessary to support them.
Expenditure includes any irrecoverabie VAT and is reported as part of the expenditure to which it relates.
Allocation of support costs
Support costs are those functions that assist the work of the charity but do not directly undertake charitable activities.
Support costs include baCk-Offi￿ costs, finance, HR, payroll, and governance costs whlch support the charitls activities,
These costs have been allocated between cost of raisln8 funds and expenditure on charitable activities. The basis on
which support costs have been allocated are set out in note 8.
Operatln8 leases
The charity classifies the lease of vehicles, and other equipment as operating lease5 where substantlally all of the benefits
and risks of ownership remain with the lessor and are charged against profit5 on a 5traight-line basi5 over the perlod of
the lease.
Tanglble flxed assets
Flxed assets are capitalised at cost, the Trustees have set a de-minlmls limlt in respect of non-capitalisation of fixed assets
of £1,000. Fixed assets are stated at cost less depreciation. Depreciation is not provided on freehold land. On other
tangible fixed assets depreciation has been calculated so as to write off the cost In equal annual instalments over their
estimated useful lives. The rates of depreciation are as follows..
Asset Category
Freehold buildings
Lodges
Furniture and fixtures
Equipment
Computer equipment
Motor vehlcles
Annual rate
2%
33%
25%
Assets In the course of constructlon are Included at cost. Depreciation on these assets is not charged until they are
brought into use.
Debtors
Trade and other debtors are recognlsed at the settlement amount. Prepayments are valued atthe amount prepaid.
Cash at bank and in hand
Cash at bank and cash In hand includes cash and short term highly liquid deposit account.
Credltors and provlslons
Creditors and provisions are recognised where the charity has a present obligation resulting from a past event that will
probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or
estimated rellably.
Fees in advance
Fees received during the year in respect of periods after 30th April 2024 the year end are included with creditors.
Financial Instruments
The charity has elected to apply the provisions of section 11 'Basic Financial Instruments, of FRS102, in full to all of its
financial in5trument5. Financial Instruments are classified and accounted for. according to the substance of the
contrartual arrangement. as financial assets. financial liabilitie5, or equity instruments.
19

NORTH EAST AUTISM SOCIETY
NOTES TO THE ACCOUNTS
For the year ended 30th April 2024
Penslon schemes
Defined contribution scheme
The company operates and contributes to a defined contribution pension scheme which is available to all staff after a
Ih
minimum of three months service and at 30 April 2024 membership totalled 904. The pension costs charged to the
statement of financial activities for this scheme reflect the contributions payable by the charity during the year.
Deflned benefit scheme
The company also operates a defined benefit pension scheme {North East Autism Retirement Security Plan) which was
c105ed to future accrual on 9th March 2012. The assets of the scheme are held separately from those of the company in
an independently administered fund. At 30th April 2024 membership totalled 116, comprising 51 members with deferred
benefits and 65 members In receipt of pension payments from the scheme.
The assets of the plan are measured using falr value. Plan liabilities are measured using the projected unit method and
discounted at the current rate of return on a high-quality corporate bond of equivalent term and currency to the liability,
The increase in present value of the liabilities of the scheme expected to arise from employee service in the period 15
charged to the operating surplus.
The expected return on the scheme's assets and the Increase durlng the perlod In the present value of the scheme's
liabilities, arising from the passage of time, are included in pension finance costs. Actuarial gains and losses are
recognised in the statement of total recognised gains and losses.
Restrlcted Funds
These represent income relatlng to fund raislng and donatlons which are allocated by the donor to specific projects.
Fundraising and donations are recorded when received.
Unrestrlrted Income Funds
These represent funds which are expendable at the discretion of the Trustees for the furtherance of the objects of the
charity. Such fund5 may be held for the purpose of meeting the administration and operational costs of the Society. The
Trustees have the power to set aside unrestricted funds for specific designated future purposes.
Crltlcal accountlng estlmates and areas of Judgment
Estimates and judgements are continually evaluated and are based on historical experlence and other factors, Includlng
expectation of future events that are believed to be reasonable under circumstances.
Critical accounting estlmates and assumptions
The key accountlng estimate relates to the valuation of the defined benefit pension obllgation. The Society has an
obligation to pay pension benefits to certain employees. The cost of these benefits and the present value of the obligation
depend on a number of factors including life expectancy, salary Increases, and the discount rate on corporate bonds.
Management estimates these factors In determining the net pension asset / liability as at the year end, The assumptions
reflect historical experience and current trends. See note 24 for the disclosures relating to the defined benefit pension
scheme.
Note 2 Income from donatlons and grants
2024
Total
2023
Total
Note
Restricted
Unrestricted:
Donations and gifts
Covid-19 grant5
20
643 966
820 291
22,233
22,152
666 199
843 557
The Charity benefits greatly from the involvement and enthusiastic support of its many volunteers, details of which are
given in our annual report. In accordance with FRS 102 and the Charities SORP IFRS 1021. the economic contribution of
general volunteers is not recognised in the accounts.
20

NORTH EAST AUTISM SOCIETY
NOTES TO THE ACCOUNTS
Forthe year ended 30th April 2024
Note 3 Income from charltable actlvlties- unrestricted
2024
Total
2023
Total
Fees for the supply of 5ervice5
Other income from charitable activities
34.179.788
30,352,513
117 175
30 469 688
34 324 185
Note 4 Income from other tradlng artlvltles- unrestrlcted
2024
Total
2023
Total
Fundraising
Refreshment income
100,065
84,305
147 941
120 029
Note 5 Investment Income- unrestrlcted
2024
Total
2023
Total
I nterest from deposit accounts
223 849
Note 6 Analysls of expendlture on charStable actlvStles
Adult
Sérvlces
Chlldren
Servlces
2024
Total
2023
Total
Staffing costs
Supplies and services
Premises costs
Transport C05tS
Admlnistratlon
Bank loan interest
Depreciation
Governance costs
Support costs
14,230.114
806,785
684,996
414,089
165,836
47,151
315,756
154,310
2 334 140
19 153 176
10,041,646
679,899
719,263
342,688
233,090
34,996
569.206
114,532
1734 888
14 470 209
24.271,760 21,437,164
1,486,684
1,429,561
1,404,259
939,230
756,777
820,444
398,926
416,010
82,147
31,511
884,962
875,847
268,841
350,483
4 069 028 4 402 387
33 623 385 30 702 637
Expenditure on charltable activities was £33,623,38512023: £30,702,637) of which £32,940,98712023'. £29,885,849)
was unrestricted and £682,39912023'. £816,788) was restricted.
Staff costs include agency staff of £963,94912023- £1,085,649) excluded from note 10
Note 7 Summary analysls of expenditure and related Income for charltable actlvltles
Adult
Servi￿5
Chlldren
Servi￿5
2024
Total
2023
Total
Costs
Fees for the supply of services
Net Icostl / surplus funded from other income
119,153,176) (14.470,2091 133,623.385) 130,702,6371
19 667 346
14 597 470
34 264 816 30 352 513
514 170
127 260
641430
350 124
21

NORTH EAST AUTISM SOCIETY
NOTES TO THE ACCOUNTS
For the year ended 30th April 2024
Note 8Analysls of Bovernance and support costs- 2024
General
Support
2024
Total
Basls of
apportionment
Governance
Staffing costs
Supplies and services
Premises costs
Transport
Administration
Legal and other professional fees
Depreciation
Pension finance cost
Total
2,419,927
816,382
296.244
74.303
301.775
86,397
121.876
120,061
26,131
41,889
3,042
8.785
64,151
4,783
2.539,988
842,513
338.133
77,345
310,560
150,548
126,659
Fee income
Fee income
Fee income
Fee Income
Fee income
Fee income
Fee Income
4 123 904
268 841
4 392 745
Note 8 Analysis of governance and support costs - 2023
General
Support
2023
Total
Bas15 of
apportlonment
Governance
Stafflng cost5
Supplies and servlces
Premise5 Costs
Transport
Admlni5tration
Legal and other professlonal fees
Depreciation
Pension finance cost
Total
2,250,944
709,022
743,270
108,897
455,519
83,526
86,934
140,602
62,255
42.710
5,363
35,689
58,749
5,115
2,391,546
771,277
785.980
114,260
491,208
142,275
92,049
Fee Income
Fee Income
Fee income
Fee Income
Fee income
Fee income
Fee income
4 441112
350 483
Note 9 Net Income forthe year Ss stated after charglng:
2024
2023
Operatlng leases - equipment
Depreciatlon
Bank I nterest payable
Auditors, remuneration - Audlt fees
406,326
1,025,023
433,503
964,183
58.600
26,400
Note 10 Analysls of staff costs, trustee remuneratlon and expenses, and the cost of key management personnel
2024
2023
Salaries and wages
Social security costs
Pension costs
23,349,485
1.950.434
494 574
25 794 493
20,425,951
1.710,773
473 740
22 610 464
22

NORTH EAST AUTISM SOCIETY
NOTES TO THE ACCOUNTS
For the year ended 30th April 2024
The number of employees whose emolumentsfor the year are above £60,000
2024
No.
2023
No.
£60,000 - £70.000
£70,000 - £80,000
£80,000- £90.000
£90,000- £100,000
£ioo,000- £iio,000
£110,000- £120,000
£120,000- £130,000
io
Pension costs in respect ofthese employees are £39,73912023: £27,161).
The key management personnel of the charity, comprise the Trustees, the Chief Executive,
Head of Care Services and Director of Education. The total employee benefits of the key management
personnel were £310,39412023: £286,215).
The charity purchased Professional Indemnity Insurance including cover for the Trustees costlng
In total £2,50412023.' £2,011). This insurance excludes any claim arising from any wrongful act.
Note 11 Staff numbers
The average number of persons employed by the charity during the year was as follows:
2024
No.
469
405
38
2023
No.
453
381
.40
Adult service5
Chlldren services
Support services
Governance
914
876
Please note that casuals are not classed as pemianent staff and therefore are not included in the above numbers.
Note 12 Trustee remuneratlon and related party transactlons
The Charity Trustees were not paid or received payment by way of remuneration in the year {2023.' £nill, No Charity
Trustee received expenses during the ye3r12023.' £Nill. No Charity Trustee received payment for professional or other
services supplied to the charity12023'. £nill
There were no related party transactions12023: £nil)
Note 13 Ultlmate Controlllng Partv
The charity 15 governed by the Board of Trustees and is not under the control of any one individual.
Note 14 Corporation Taxatlon
The charity is exempt from tax on income and gains falling within section 505 of the Taxes Act 1988
or section 252 of the Taxation of Chargeable Gains Act 1992 to the extent that these are applied to
its charitable objects.

NORTH EAST AUTISM SOCIETY
NOTES TO THE ACCOUNTS
For the year ended 30th April 2024
Note 15 Tanglble Flxed Assets
Freehold
land
and
Buildings
Furnlture
Fixtures
and
Equipment
Assets
under
Construction
Motor
Vehicles
Computers
Total
Cost
At 1st May 2023
Additions at cost
Transfers
Disposal
At 30th Aprll 2024
26.381.141
98,082
3.619.324
475,517
26.805
950,291
116,311
8,613
29,280
30,959,369
820,112
100,922
126,8051
26 479 223
4 121646
1066 602
74 117 31779 481
Accumulated depreclatlon
At 1st May 2023
Charge for the year
Disposal
At 30th Aprll 2024
6,190,693
514,737
2,026,271
301,626
568,573
205,287
6,101
3,373
8,791,638
1,025,023
6 705 430
2 327 897
773 860
9 816 661
Net Book Value
At 30th April 2024
19 773 793
1793 749
292 742
74 117 21962 820
At 30th Aprll 2023
20 190 448
1593 053
381718
22 167 731
Note 16 Debtors
2024
2023
Fee5 Receivable
Prepayments and accrued Income
Other Debtors
2,266,690
2,216.486
2,464,530
1,668.958
4 488 880
4 139 508
Note 17 Credltors Amounts falllng due wlthln one year
2024
2023
notè
Bank Loans
Sir Peter Vardy Foundation Loan
Deferred income
Trade creditors
Taxation and social security
Other creditors
Accruals
1,118,501
22,917
446,922
1,330,455
649.941
40,097
1,207.967
25,000
401,037
1,329,186
588.713
973
658 755
4 211631
18
4 508 877
Note 18 Deferred Income
2024
2023
Balance as at 1st May 2023
Amount released to income earned
from charitable activitie5
Amount deferred in year
401,037
194, 198
1401,0371
446 922
(194, 1981
401037
401037
Deferred income is the fee income invoiced in advance for future periods. These being a proportion of four weekly,
and quarterly invoices that fall over two financial years.
24

NORTH EAST AUTISM SOCIETY
NOTES TO THE ACCOUNTS
For the year ended 30th April 2024
Note 19 Credltors: Amounts falling due after more than one year
2024
2023
Bank Loans
Sir Peter Vardy Foundation Loan
Total indebtednes5
less due within one year
Due in more than one year
1,118,501
1,207,967
1,141,418
1 141418
1,255,884
1232 967
A bank103n due of £1, 118,504 relates to a Barc13y's facility secured on various properties including New Warlands Farm
and the "Aycliffe Centre"
th
The loan had a final balloon payment due on 24 January 2023. In December 2022 the loan
was refinanced with the term of three years, instalments are circa 13,30212023.. £14,300) per month including interest
with a single final balloon repayment in January 2026. Interest due is 1.90% above the bank's base rate and with the
reduction in base rate in the last year the amount of instalments have decreased accordingly.
In April 2015 a £2CKJ,000 Interest free ten-year loan was received from the Sir Peter Vardy Foundatlon, thls loan Is
repayable from 2017 to 2025.
Note 20 Analysls of charltable funds
Analysls of movèment In unrestrlcted funds - 2024
Actuarlal
Galn 1110551
Funds
30th Aprll
2024
ilt Mav
2023
Income
Expendlture
Transfers
General Fund
Pension Reserve
Total
27,259,181 34,718,207 {33.150,1961
{265,000}
28,562,196
Unrestricted funds of £28,562,192 include tangible fixed assets of £21,962,820 and a loan balance of £1,141,418
which relates to funding for fixed asset purchases and improvements.
Analysls of movement In unrestrlcted funds - 2023
Actuarlal
Galn lllossl
Funds
30th Aprll
2024
lit May
2023
Income
Expendlture
Transfers
General Fund
Pension Reserve
Total
27,259,181 30,693,987 {30.064.159}
1261,0001
27,259,181
Unrestricted funds of E27,259,181 include tangible fixed assets of £22, 167,731 and a loan balance of £1.255,883
which relate5 to funding for fixed asset purchases and Improvements.
25

NORTH EAST AUTISM SOCIETY
NOTES TO THE ACCOUNTS
For the year ended 30th April 2024
Analysis of movement in restricted funds- 2024
Funds
Transfers 30th Aprll
2024
1st May
2023
Income
Expenditure
Depart of Ed- P05t 165 Grant
Tesco Little Helps / Groundworks
Youth Futures Foundation
DWP - Diversity Project
North of Tyne Combined Authority
Diversity Project
North of Tyne Combined Authority
NWLWP- NWF phase I
Northumberland, Tyne. and Wear
Community Foundation
Greater Aycliffe & Middridge
Partnership
3,350
Grants & Funding for NWF Development
Community Foundation
The Balinger
Autlsm Hub
National Lottery
North ofTyne Combined Authority
UKSPF - ProgressNE (North East)
Gateshead MBC - Gateshead UKSPF
Durham County Councll-
Befriending Service
South Tyneside Councll UKSPF-
Neurodivergent Employment Service
North of Tyne Comblned Authority-
UKSPF Empower Works NE
Newcastle Fund Small Grants
Dept of Ed- Grant fundin8
Big Lotterv
Frazer Trust
W A Handly Charity Trust
Percy Bilton
Northumbrian Water
Other
Total
11,014
2,500
111.014}
12,5001
163.8561
(138.207}
63,856
138,207
138,207
1138,2071
41,883
{41,8831
9,946
19,9461
13,3551
141,8821
(2,3811
(5,0001
14,979)
{13,3331
41,882
4.762
iO.LK)O
7,469
20,QK)O
2,381
5,OCK)
2,490
6,667
117,235
35.916
1117,235}
{35.9161
6,620
14,9201
1,7CM)
10,842
{10,8421
10,611
4,972
10.358
6,3cKJ
1,500
I,O(M)
4.997
7,5Crf)
110.6111
13,7291
{10.3581
13,1501
11,0001
1667)
13,3311
1,243
3,150
SC
333
1,666
7,5C
Analysls of movement In restrlcted funds - 2023
Funds
Transfers 301* Aprll
2023
151 May
2022
Income
Expendlture
Depart of Ed- P05t 165 Grant
The Charles Sharland Trust
Mercers Trust
Darlington Building Society
Tesco Little Helps l Groundworks
Move on Tyne & Wear
Youth Futures Foundation
Diversity Project- DWP
Diversity Project North of Tyne
Combined Authority
NWLWP- North of Tyne Combined
10,968
10,000
7,500
15,000
5,000
9,944
(9,8981
(10,0001
(7,5CQI
{15,0001
12,5C(tl
1110.738}
1179.478}
1184,690}
11,014
2,5CKI
110,738
179.478
184,690
121,159
1121,1591
26

Authority- NWF phase I
Dep of Ed - Post 16s and capital grants
BBC Children in Need- Science Group
Life Centre
North Tyneside Voluntary Voda
Northumberland, Tyne, and Wear
Community Foundation
Greater Aycliffe & Middridge
Partnership
Other
Total
108,117
16,254
{66,234}
(16,2541
41.883
8,290
21,002
18,2901
(21,0021
9.946
9.946
6,705
13,355)
3,350
820 292
Name of restrlcted fund
Dept of Education Post 16s Grant
Tesco Little Hel ps / Groundworks
Youth Futures Foundation
DWP- Diversity Project
North of Tyne Combined Authority
Diversity Project
North ofTyne Combined Authority
NWLWP- NWF phase I
Northumberland,
Tyne
Communit Foundation
Greater Aycliffe & Middridge
Partnershi
Grant5 & Funding for NWF Develo
Cornmunit Foundatlon
The Balin
Autism Hub
National Lotter
North ofTyne Combined Authority
UKSPF- Pro
ressNE
North East
Gateshead MBC - Gateshead UKSPF
Durham County Council-
Befriendin
Service
South Tyneside Council UKSPF-
Neurodivergent Em
ment Service
North of Tyne Combined Authority-
UKSPF Em
ower Works NE
Newcastle Fund Small Grants
De
t of Ed - Grant fundin
Lotte
Fraser Trust
W A Handl Chari
Perc
Bilton
Northumbrian Water
Post 16s Education
Family development youth group
Grant to deliver employer ability service
Grant to deliver employer abilit
service
Grant to dellver employer ability service
NWF Phase l- Planning and Demolition works
and Wear
Autism Activists Grou
Grant for Education
rojects
Gr3nt5 & Funding for NWF Develo
Grant for Famil Develo
ment
Grant for Famil Develo
ment
Grant for Famil Develo
ment
Grant for Famil Develo ment
ment
ment
er
Grant to deliver emplo
Grant to deliver em
er abilit
erabilit
servlce
service
Grant for Befriendin
se￿iCe
Grant to deliver em
er abllit
service
Grantto delrver em
Grant for Famil Develo
Grants & fundin
for Pu
Bikeability Grant
Grant for Famil Develo
Grant for Family Develo
ment
Grant for Post 165 Education
Grant for NWF Farm to create wetland
er abilit
ment
il Premium and Education
serwce
ment
Trust
27

NORTH EAST AUTISM SOCIETY
NOTES TO THE ACCOUNTS
For the year ended 30th April 2024
Note 21 Analysls of assets and liabilities between funds
General
Fund
Penslon
Restrlcted
Fund
Fund5
Total
Fixed Assets
Current Assets
Creditor- amount5 falling due
within one year
Creditor: amount5 falling due
after more than one year
Pension Asset
Total
21.962,820
11,179,442
21,962,820
138,4321 11,141.010
{4,508,876)
14,508,876)
28 633 386
28 594 954
Prlor year
Fixed Assets
Current Assets
Creditor: amounts falling due
within one year
Creditor.. amounts falllng due
after more than one year
Pension Asset
Total
21,167,731
9,325,997
21,167,731
9,397,191
71,193
14.211,6301
14,211,630)
122,9171
122,9171
27 330 374
Note 22 Reconclllatlon of surplus Income to net cash Inflow from operating actlvltles
2024
2023
Net Comprehensive Income
Add back depreciation charge
Deduct interest income shown In Investlng actlvltles
(Increase) / Decrease in Debtors
Increase /{Decreasel In Creditors
Company pension contributions
Pension scheme Interest cost
Pension Scheme interest return
1,529,579
1,025,023
1223,8491
{349,372)
388,795
{258,OCQ)
561,(X)O
633,331
964,183
181,0041
11,127,877)
486,099
1258,0001
375,000
Note 23 Operatlng Lease commltments
As at 30th April 2024 the total future mlnimum lease payments under non-cancellable operating leases were as follows.,
2024
2023
Operating Equipment
Leases which expire within l year
Leases which expire within 2-5 years
210.279
196,374
2024
2023
Land and Buildings
Leases which expire within l year
Leases which expire within 2-5 years
Leases which expire over 5 years
104,831
97.918
154,791
183,749
28

NORTH EAST AUTISM SOCIETY
NOTES TO THE ACCOUNTS
Forthe year ended 30th April 2024
Note 24 Penslon Commitments
North East Autism Society operates a defined benefit scheme in the UK which provides both pensions in
retirement and death benefits to members. Pension benefits are related to the members, final salary
at retirement and their length of service.
Since 9th March 2012 the scheme has been closed to new members and future accrual.
Contributions to the scheme for the year ending 30th April 2025 are expected to be £258,0(XJ.
A full actuarial valuation of the Plan was Ca￿led out as at l May 2022 by a qualified independent actuary.
The major assumptlons used by the actuary were lin nominal terms) as follows:
At
3010412024
5.30%
3.40%
2.70%
At
3010412023
4.90%
3.20%
2.50%
Discount rate
I nflation assumption {RPII
I nflation assumption ICPII
I nflation linked pension Increases:
Pension earned before 61411997 {Teachers)
Pension earned between 61411997 and 301412005
Pension earned after 3014/2ci15
Cash commutation
3.4¢)%
3.40%
2.50%
90% ofmaximum
3.20%
3.20%
2.50%
90% of maxlmum
Assumed Ilfe expectancles on retlrement at age 65 are:
At
3010412024
19.9
22.3
21.1
23.7
At
3010412023
20.5
22.9
21.8
24.4
Retiring today- Males
Retiring today- Females
Retiring in 20 year5 time - Males
Retiring in 20 years tlme - Females
The assets In the scheme were..
Value at
3010412024
£OOO's
3,303
7,877
242
Value at
3010412023
£OOO's
2,838
8,447
315
Equity
Bonds
Cash
Falr Value of scheme assets
The actual return on assets over the perlod was:
167
996
Present value of funded obligations
Fair value of scheme assets
Surplus / (deficit) in funded scheme
18.280)
18,6551
Present value of unfunded obligations
Unrecognised actuarial gains (losses)
Ilrrecoverable surplu51
Net assets / (liability) In balance sheet
29

NORTH EAST AUTISM SOCIETY
NOTES TO THE ACCOUNTS
For the year ended 30th April 2024
Reconciliation of opening and closing balances of the present value of the deflned beneflt obllgatlon
3010412024
30/04/2023
£OOO's
£OOO's
8,655
11,154
Benefit obligation at beginning of year
Current service cost
I nterest cost
Contributions by plan participants
Actuarial Igainsl / losses
Benefits paid
Past service cost
Settlements
Curtailments
Business combinations
Exchange rate
Beneflt obll8atlon at end of year
417
331
15231
12691
12,5381
12921
Reconclllatlon of openlng and closlng balances of the falr value of scheme assets
3010412024
£OOO's
11,6CK)
3010412023
£000'5
12,630
378
(1,3741
258
Falr value of plan assets at be8innin8 of year
Interest Income on plan assets
Return on assets, excluding interest Income
Contributions by employers
Contributions by plan particlpants
Benefit5 paid
Plan admSnlstrative cost
Business comblnations
Settlements
Exchange rate
Falr value of Plan assets at end of year
17351
258
12691
12921
The amounts recognlsed In the statement of flnanclal actlvltles
3010412024
£OOO's
3010412023
£OOO's
Servlce c05t - including current & past servlce costs, settlements
Servlce cost administrative cost
Net interest on the net defined benefit liabillty
Total credited to net incomlng resources
Remeasurements of the net defined benefit liability (asset) to beshown in OCI
3010412024
£OOO's
{5231
735
3010412023
£OOO's
{2,5381
1,374
Actuarial {gainl/losses on the liabilities
Return on a55ets, excluding interest income
Change in the amount of Surplus that is not recoverable,
excluding interest income
Total remeasurement of the net defined benefit liabllity {asset)
to Interest income
53
265
261
30

NORTH EAST AUTISM SOCIETY
NOTES TO THE ACCOUNTS
For the year ended 30th April 2024
Sensitivity analysis
Impact on Plan Liabilities
30104/2024
"3010412023
£OOO's
£ODO's
1239}
12721
159
177
DSscount rate- increase by 0.25%
Rate of inflation IRPII - increase by 0.25%
Assumed life expectancy at age 65
Increase by l year
279
260
Please note that extrapolation of the sensitivity analysis ￿yOnd the ranges shown may not be appropriate.
Estlmatlon of next period's surplus or (deflclt)
3010412025
£OOO's
Service cost - includlng current & past service costs, settlements
Service cost - administrative cost
Net interest on the net defined benefit liabllity
Total expense
Informatlon about the characterlstlcs of the Plan
The Plan provldes pensions in retirement and death benefits to members. Penslon benefits are linked to a member's final
salary at retirement and their length of service.
The Plan closed to new members on 8th March 2012
The Plan is a reglstered Plan under UK legislation and Is subject to the scheme fundin8 requirements.
The Plan was established from 31st July 1989 under trust and is governed by the Plan's trust deed and rules dated 27th
December 1997.
rhe Trustees are responslble for the operation and the governance of the Plan, including making decisions regarding the
Plan's funding and investment strategy, in conjunctlon with the Society.
Informatlon about the rlsks of the Plan to the Society
The Plan exposes the Society to actuarial risk such as: market linvestmentl rlsk; interest rate risk,. inflation rlsk; currency
rlsk,. and longevity risk.
The Plan does not expose the Society to any unusual Plan-specific or Society-specific risks.
Informatlon about the valuatlon of the defined benefit obligation at the accountlng date Plan
The most recent formal actuarial valuatlon of the Plan was as at 1st May 2022.
The liabilities at the reporting date have been calculated by updating the results of the formal actuarial valuation of the
Plan for the assumptions as detailed in these disclosures. Allowance has been made for expected mortality over the
period, as well as actual movement in financial conditions since the valuation date.
Such an approach Is normal for the purposes of accounting disc105ure5. It is not expected that these projections will be
materially different from a summation of individual calculations at the accounting date, although there rnay be some
discrepancy between the actual li3bilities for the Plan at the accounting date and those included in the disclosures.
31

NORTH EAST AUTISM SOCIETY
NOTES TO THE ACCOUNTS
For the year ended 30th April 2024
Information about the most recent actuarial valuation and expected future cashflow5 to and from the Plan
rhe valuation as at 1st May 2022 revealed a funding deficit of £1.4m. In the Recovery Plan dated 21" July 2023, it is stated
that the statutory funding objective at the valuation date was not met. However, the Trustees allowed for post valuation
experience which showed that the Plan was no longer in a deficit position. and hence no deficit recovery contributions
were required.
In accordance with the Schedule of Contributions dated 21 July 2023 the Society is expected to pay contributions to the
plan, to further mitigate any equity and mis-match investment risk, of £258,000 per annum until l May 2025. The
contributions paid by the Society are reviewed every 3 years as part of each formal actuarial valuation. The Plan;s next
actuarial valuation is due at 1st May 2025.
St
I n addition, the Society is expected to meet the cost of administrative expenses for the Plan.
The liabilities of the Plan are based on the current value of expected benefit payment cashflows to members
approximately over the next 63 years. The average duration of the liabilities is approxlmately 12 years.
The Plan's Investment strate8y
The Plan's Investment strategy Is to Invest broadly 25% in return seeking assets and 75% in matching assets through
bonds ("not geared"). This strategy reflects the Plan's liability profile and the Trustees, and Societys attitude to rlsk.
The Plan holds a number of annulty policles which match a portion of the penslons in payment whlch have been excluded
from the valuatlon of the assets and the Ilabillties. The plan does not hold any ordlnary shares Issued or property occupled
by the Society. The growth assets held are expected to provide protection over inflation in the long term.
32

NORTH EAST AUTISM SOCIETY
CONTACT INFORMATION
For the year ended 30th April 2024
north east
auLisin society
Registered Office
15116 Lumley Court
Drum Industrial Estate
Chester le Street
County Durham
DH2 IAN
Registered Charity Number 1028260
Company Limited by Guarantee Number 02859620
Email.. en
uiries
ne-as.or
Head Office
North East Autism society
15116 Lumley Court
Drum Sndustrlal Estate
Chester le Street
County Durham
DH2 IAN
Telephone,. 0191410 9974
33