2025-03-31-accounts

Charity Registration No. 1047981 Company Reglstratlon No. 03063465 (England and Wales) Leeds Autism Services Annual Report and Financial Statements For The Year Ended 31 March 2025

Leeds Aullsm Services Legal and Administrative Informatlon Trustèes Mr D Thomson Mr I Cant Mr E Britton s Y Hussain Ms S Caddy Mr D Peterkin Secretary Mr D Thomson Senlor Management Team Peter Hughes Tracie Jordan Chief Executive Officer Chief Finance Off icer Charlty Number 1047981 Company Number 03063485 Princlpal and Regl8t8red Offlce 28 Grape Street Hunslet Leeds LS10 1BX Audltor Brown Butler 28-32 St Paul'3 Street Leeds LS12JT Bankers Unity Trust Bank plc 4 Brindl8y Place Birmingham 812HB Lloyds Bank plc 3rd Floor Citymark 150 Fcuntain Bridge Edinburgh EH3 9PE

Leeds Autlsm Services Contents Page CEO'S statement Chairman's statement Trustees, report 4-14 Statement of Trustees, responslbilities 15 Independent auditor's report 16-18 Statement of financial 8Ctivities 19 Balance Sheet 20 Statement of cash flows 21 Notes to the financial statements 22-33

Leeds Autism Servic8s CEO Statement For the year ended 31 March 2025 The financial year 2024-25 has been a year of rebuilding and realignment following the aft8rm8th ofthe pandemic and ongoing crises in the social car& sector and cost of living. We entered the year immediately following a significant restructure which, although difficult on 8 personal level, has put the organisation in a far stronger financial position. Much of the year has involved bedding in the new structure. streamlining our processes and putting our energies into setting out our strategic goals which will allow us to manoeuvre the organisation into a more foThvard-looking position. Recruitment has been a major challenge since the end ofthe pandemic, so considerable work has gone into making Leeds Autism Services an outstanding place to work. This has involved the introduction of several employee wellbéing initiativas, improvements to our employee recognition scheme, and an increased focus on developing our cultur8 of employae wellbeing and professional development opportunities throughout the organisation. We have al80 made changes lo our recruitment, on-boarding and induction processes lo make them more inclusive with a view to attracting and retaining a greater proportion of autistic and neurodivergent employees, as well as increasing our lowest salaries to the real living wage for the first time in our history, Although the social care sector continues lo face grave challenges in terms of recruitment, we have Some d8gree of confidence that these measures will $8e a signifiGanl improvement in our ability to recruit the highest quality support workers. Through improving our ability to recruit, we plan to increase thé number of hours of support w8 provide each we8k by opening new placements lo the people on our waiting list 8nd we aim to achieve our target support hours within the next 24-38 months. In the current climate this would See us in a strong positlon of growth, however we need lo remain cautlous 88 the pressures on the social care sector show little 8ign of easing. Over the last five years th8 landscape of 8ulism has changed considerably, perhaps most significantly in lerms of the shift away from traditional clinical models lo the more empowering model of neurodiversity. This. along with several other factors, has increased awareness, in turn accelerating the already exponential growth of autism di89nosis', given the level of underr8presenl81ion In the diagnosis of some groups, we do not expect Ihls trend to abate at any time soon. The increase in dlagnoslic rates is also changing the demographic ofthe 8Uti81ic community., for ex8mple, a greater proportion of people who are non-learning disabled are now being diagnosed, along with an Increasingly greater prcportion ofwomen and girls. However, despite the increase interest in autism end neurodiversily, the barri8rs which prevent many autistic people from accessing the opportunities they need to liv8 fulfilled and equitable lives remain very firmly in place. This means that we will remain commilled to growing and developing our training and consultancy services to educate p8ople about what il really means to be autistic, and to teach organisations and services how they can work towards 8chieving genuine equity for autistic and neurodivergent people. We recognise that the growing demand for specialist support is likèly to be unsuslainable under the currenl social care model, so we alé fully committed to working with the Iccal authority, care providers, public bodies and other partners across our region to develop creative and sustainable solutions which put harm reduction and equity for the neurodivergent community at the heart of any future strategies which are developed to ensure the n88ds of autistic people, and their loved ones, are well mel. Chief Executive Officer Dated.. 2025

Leeds Autism Services Chairman's Statement For the year gnded 31 March 2025 The Trustees of the charity who also act as Directors of the company for th& purposes of the Companies Act 2006 present their Annual Accounts for the period and 8r8 grateful for the continued effective and resilient day to day management of the service provided by our Senior Manag8ment Team, supported by our dedicat8d staff at all levels. Chalrman's Statement for Annual Accounts 2024125 From a cost perspectlV8 the Care Sector continues to be som8whal volatile with demand neéds on an individual basis, often not matching appropriate financial provision. As proviéers we are bound by legislation to meel the staffing obligations of Ihe National Living Wage and absorb increases in employer's National Insurance contributions from April 2025 onwards, both of which place us on the back foot when assessing our current and future delivery costs. One of our key drivers is that of recruitment of support work8r8 who are prepared lo stay with us for 8 considerable amount of time following induction and lo altract the best candidates we hava increased our pay levels to at18ast those of our immediate competitors and above where necessary. l often think that rather than just talking the Care Sector up in the political sphere, recognition of ils tru8 value in the lives of those in greatest need and the dedication of those who deliver it surely must be balanced with the financi81 wherewithal to do so. Will that ever change7 The monthly Management Accounts for the end of the financial y6ar indicate a Irading surplus in Ihe region of £190k which is greater than that predicted al the start of Ihe period, It is accepted that this figure will probably be amended during the audit process, but il demonstrates that the action taken in the previous year to restructure the middle management roles Wlthin the business together with reasonable 8nd backdated fee increase awarded by Leeds Social Services have brought the éeliv8ry of our core seNices to a sustainable financial position. Looking fO￿ard into the n8Xt year, our Senior Managemenl Team have determined the level of paid support hours Ihat need lo be delivered to show a surplus together with a further increasè in fee level and this has shown the requirement to Increase support where appropriate which wlll be carefully managed to ally with staffing costs. We are conscious of the ne8d to maintain our available c88h re8eNes at a level that can respond to major fluctuations in market conditions and ability lo discharge our responsibilities as Trusteesldirectors of the business. We h8ve a Board approved Reserves Policy in place which indicates the target levels that are deemed to provide Ihe appropriate latitude and also cover the total cost obligations should in future the charity need to cease trading. At the end of th8 subject financial year these resetwes stood at around £600k of which during the period £150k was transferred into a higher interest earning bul accessible b8nk account, In conjunclion with our Senlor Management Team we have been investigating alternative avenues of income stream to cover any potential gaps in paid support hours as our core setvice and these will m8ke use of the highly specialised knowledge within our staff team in the n8urodivers8 sector in reaching out lo local and national businesses and othér third party organisations lo assist them in engaging with their staff. During this year we have been successful in recruiting staff from this sector as a working example of how such Individuals can be incorporat8d into the workforce for the benefit of both parties, Our refurbishment plans for the Armley Centre have been progressed as fundraising revenue allows and this has resulted in a new much larger and more appropriate kitchen being installed. Further improvements to the common parts may be able to be brought foNard in du2 course,

Leèds Autlsm Services Chalrman's Statement For tho year ended 31 March 2025 The Board hav8 b8en active over the period in appointing new trusteesldirectors who have the relevant experience and skills which will provid8 continuity of support to our Senior Management Team and maintain the statutory responsibilities of it as stated in the requir8menls of both Companies House and the Charity Commission. Further appointments may be made in the following fiscal period where it is perceived that specialist knowledge could and should be brought on board to allow us to adopt the future slra18gic direction of the Company to widen its impact on the market needs. Our reputation gained over nearly 40 years of business and recognition of our level of service delivery with our key providars gives the Board confidence that our current and future horizons ara stable and as such we can continu& to discharge thè Public Benefit of the charity as required. I Cant Dated: .2025

Leeds Autism Services Trustees, Report (includlng Dlrectors, Report) For tho year ended 31 March 2025 The Directors and Tru8tees present their report and audited financial statements for the year ended 31 March 2025. REFERENCE AND ADMINISTRATIVE DETAILS OF THE CHARITY, Its TRUSTEES AND ADVISORS Chafily name Leeds Autism Services Charity registration number 1047981 Company registration number 03083465 Reglstered offlce and prlnclpal op8ratlng address 28 Grape Street, Hunslet, Leeds LS10 1 BX Trustees The following Trustees have either served throughout or part of the year.. lain Cant Chair David Thomson Treasurer Edward Britton Sarah Caddy Yasmin Hussain Daniel Peterkin (appointed 16 January 2025) Company Secretary David Thomson Senlor Management Team Peter Hugh6s Tracie Jordan Brooke Asquith Chief Executive Officer Chief FinanGe Officer HR Manager Audltors Brown Butler Chartered Accountants and Registered Auditors Leigh House 28-32 St Paul's Street Leeds LS13JT Bankers Unity Trusl Bank plc Nine Brindley Place Birmingham, B12HB Lloyds Bank plc 3rd Floor, Citymark 150 FDunlain Bridge Edinburgh EH3 9PE

Leeds Autism Servlces Trustees, Report Ilncluding Directors, Report For the year ended 31 March 2025 The Trustees are pleased to present their annual report together with the financial statements of the charity for the year ended 31 March 2025, which are also prepared to meet the requirements for Directors, report and financial statements for Companies Act purposes. The financial statements have been prepared in accordance with the accounting polici8s set otjt in note 1 to the financial statements, and comply with the charity's Articles of Association, the Companies Act 2008 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)° (èffectiv& 1 January 2019). Ref8rence and Admlnlstrallve Datalls The legal and administrative information page fomis part of thls report. ObJecllve8 and aclivities Our charilable objects 8nd mission: The objects ofthe charity, as 8et oul in our Memorandum ofAssociation, are to meet the needs of adults with autism through thé provision of ISL, vocational and community $upport 8ervices and to offer provision in areas of training, education and employment opportunSlles or other appropriate means, Our mission is to crea18 a more autism friendly society by promoting understanding and 8cceplance of autistic pèople. Our vision is lo see a society where 8u118tic people are accepted. respected and have equal access Io opportunities, The Trustees have paid due regard to guldance Issued by th6 Charity Commission in d6ciding what activities the charily should undertake. Our sorvices.. Vocatlonal and Communlty Serviceg Leeds Autism S8ivices offer one-to-one support, person centered and tailor-made to meet the needs of the individual. This can include leisure activities, help with health, learning new skills, help with communication, emotional or practical support, help with behaviour probl8ms, getting out, accessing outdoor and communily-bssed activities meeting people, life skills and a wide variety of skills training and activities. Our services can b8 accessed Monday to Friday, from six hours per week to six hours per day, five day3 per week. Our 8ervlces: Independenl supported Ilvlng Leeds Autism Services support one person in Independent Supported Living, providing help with various needs lo enable them to retain independence in their own home. Who Can beneflt from our services? Leeds Autism Services are a charity dedicated to helping lo create a more autism fri&ndly society. We have been helping autistic people reach their true potential for over 30 years. Everyone we work with is unique, so our packages are designed to support people to identify and achieve their life goals, whatever they may be! Our Vocational and Community Services IVACS) operate five days a week, Monday to Friday. Everyone has a full assessm8nt before starting to us& our services, in order for support to be individualised and person centred.

Leed8 Autism Services Trustees, Report {Includlng Dlrectors. Report) For Ihg year gndod 31 March 2025 We also promote autism acceptance, inclusion and equality, and b81i8ve that educalion and understanding of autism is the key to creating a more autism friendly society. We work with families, communities and businesses lo encourage a better understanding of aulism and can provide information, advice, bespoke training and consultancy. Most people using our Vocational and Community Services (VACS) are resident in L&eds,' a few are funded out of area but within easy travellin9 di81ance, During 2024125, 24.320h of our service usérs wérè femalé,. 1.350/0 non-binary transgender and 13.510/0 of our service users during 2023124 were from elhniclBAME minorities, The 2021 Census found Ihat 21 % of people living in L8eds were from an ethnic minority. Most ethnic minority groups are still underrepresented in tems of aulism diagnosls. Access to service l)y Gender 80.00 60.00 s,00 40,00 - LLLkLLLLLL 30.00 20.00 10.00 • M¥J * FGiits • Ethnic niwioiity The illustration 8bove would seem to confirm the trend of the increase in diagnosis for females and the underr8pres6ntation of people from ethniclBAME minorities over the last ten years. Althou9h there has seen a steady increase in females accessing the seNlce {with the exception of 2018119} it is perhaps not quite representative of the increase in diagnosis in f8males as discussed in last year's report, the S8me reascns for barriers to accessing support remain, In reviewing our aims and objectives. and in planning th8 expanslon of our services. the Trustees have complied with the duty in section 17 of the Charities Act 2011, to have due regard to public benefit guidance published by tha Commission. By providing high qualily service5 for adults with autism, we help those individuals live fulfilling lives within thé community. The benefit is not just to our client group and their families, bul also to the community as a whole. Voluntears During the period, we hosted a total of four volunteers., two of these were Occupational Heath studénts who halped design a system to improve goal selting and outcome measurements which has been used and di8serninated to our employees on training é8yS,' It has been very beneficial with plans being added as placements are reviewed. Both our service user volunteers have been busy throughout the year, assistin9 in the recruitment and selection process and using their own lived experiences to help deliver talks and provide training to schoo18 and organisations to protnote acceptance, underslanding and practical help.

Leeds Autlsm Services Trustees, Report Ilncludlng Director5, Report) For the year ended 31 March 2025 Achlevements and performance Followin9 the restructure and subsequent redundances made at the end ofthe previous year, the period has been one of Yindino our feet, as staff settle into new rol&s and reduced hours. Although not without challenges, our dedicated staff leam have been very supportive of th8 changes and continu8 to work hard lo ensure consistent high standards of support., ongoing enhancements to our SharePoint system and the use of Al contribLtting lo more efficient ways of working. In November of 2024 we undertook a review of staff pay as it was becoming clear that paying the national living wage was below what our market competitors were p8ying. The increase to the real living wag8, along with a more streamlined recruitment procedure and increased developm8nt opportunities for staff, have not only seen an increase in applications but also in the number of application8 for full- lime po8ltions. As a commitment to growing, retaining and réwarding the staff team, opportunities ar8 provided for staff lo b8come Mental Health First Aiders, Trainers, Communications champions and a Staff Engagement Team of employees to bring forward ideas for r&ward and recognition. Having signed the L8eds Mind 'Mindful Employer Charter 'the previous year, we were thrilled to win Mlndful Employer of Ihe quarter in December 2024. In June 2024, we hosted the annual 'Aulisticon', a free event which aims to educate, enlighten and share what it r8ally means to b8 autistic. Amongst the feedback on the day "I love how the event was autism led, rather than neurotypical led with autistic people on the sidelines" This year's event was partly funded through donations made lo Leeds Autism Services, we are looking lo secure enough funding to cover Ihe cost of the entire event for 2025. We were successful in obtaining a grant, and along wilh prcceeds from donatlons and fundraising have had a new life skills kitchen fitted on the ground floor at our New Mabgate base. The new kitchen has provided a much more inclusive opportunity for our serwice users, some of whom prevlously had difficulties accéssing our two other life Skills kitchens, both located on the flrst floor of our bases. Our VACS seryice was re-accredited by the National Autistic Society this year, achieving specialist provider accreditation status. Accreditation is an autism-8pecific quality assurance progremme for organisalions providing Services to autistic people. Some of our amazing service users. staff and supporters have beèn busy undertaking different events and aclivities to raise funds for the charity, Vocatlonal and Community Servlc88 The end of December saw a shift in the ratio of full-time and part-time applications and appointments, full tlme now tipping the balance. This trend has continued along with plans to introduce an apprenticeship scheme. The d@cision not to replace all service user support hours created by individuals who no longer needed or required our seNices, resulted in 8 reduction of 100 support hours per week. To replace these hours would have placed too much pressure on an already stretched Rola and staff team. Only new individuals have received placements this year. More new p18cements are planned for the year ahead with people having been assessed ready to start at the beginning of the new financial year. Despite all tha challenges, the st8ff team have remained positiv8 Ihroughoul, their focus on assisting service users achieve meaningful goals and outcomes. Staff with an artistic flair attended kiln training to re-introduce pottery sessions which had stopped some months ago when the only remaining staff with experienca left. Individuals we support are once again creating imaginative and inspired pieces ofart with the medium of clay.

Leeds Autlsm Servicès Trustees, Report {including Directorn, Report) For the year ended 31 March 2025 Vocational and Communlty Servlces {continu8d An individual mov8d into assisled living, has adjusled well and has been keen to Gheck out all the local facilities Another individual who has really struggled to engage since COVID, has made real pr￿resS visiting bases, playing games and interacting, enjoying community activities such as bowling and going to th8 cinema, walks lo the park and baking in th& new lrfe skills kitchen. He's even attended a dental appointment and was still smiling at the end of iti Showing real Émpathy to others, caring about a homeless gentleman and his dog on a trip lo town made sure he and his dog, one service user, got some food and something to drlnk An individual is learning Makaton which helps him to achieve hi8 goals of iéentifying and communication his emotions, developing his confidence with life skills such as cooking and baking and be included in a joint activity with another service user Such as bowling. One indivldual who has undergone some huge life changes overthe last couple ofyears moved out of the family home Snto ind8pendent living during the year, a r8al accomplishment for him helped by the f8cI he still has lots of vlslls from and visits lo his family. ISL Th8 individual supported in our ISL service, has had a busy year with lols of accomplishments and firsts. They worked hard throughout the year on budgeting skills and have remained consistent in their shopping habits throughout. They have taken up more 8clivilies including baking and bike riding and have been getting out and about much more, enjoying trips lo the pub and tryin9 new walks. De8Plte two long standing members of staff leaving the ISL Service, the Indlvidual has flourished, Thèy have also been working on their faar of dogs and despite not wanting to go anywhere near them initially. have even taken a dog on a short walk, a real achi8vemenl for this individual. The search for an alternative accommodation-based service continues as thé individual no longer r8quires such a high level of support. Tralnlng and Consultancy Due to workloads, the application for accredilalion of our training had to be put on hold this year,. however, as the reputation of tha expertise of the organisalion grows, so does the demand for our training and consultancy services, Our 'Autism Understanding.. Autism, Neurodiversity & Mental Health, and 'Autism Awareness, workshops were delivered to agencies including; Touchstone Middleton Park Equestrian Centre The Big Word Group Magpies Leeds Mind LeedslBradford Airport

Leeds Autlsm Servlcas Tru8tees' Report (including Directors, Report For the year ended 31 March 2025 Tralnlng and Consultancy (contlnued) Positive feedback from the sessions and workshops, tutored by seNice user volunteers and CEO, resulted in repeat business from most of the above organisalions, Among the feedback.. Hearing about X lived experience of autism was incredibly helpful and insightful He8ring 8bout X. Personal experiences and thoughts were incredibly interesting. I found both lutors to both be incredibly knowledgeable and friendly, the session was very engaging SLtggestions for improvement included= Potentially a slightly faster pace at limes. although th8 value of a slow&r pace is having opportunity to reflect and ask questions More time lo discuss group feedback or ideas Feedback gathered from sessions and workshops, is gathered and used to improve future service delivery Partnershlp and Davelopment Our general approach is to raise funds ourselves and not lo use third parties. We u88 techniques that are ethical, legal, do not Inconvenience the public, and are not detrimental to our good name or standing in the local community. We do not use general solicitation techniques by telephone or door- l￿doOr, snd all fundraising activitie8 undertaken follow the Fundraising Regulators Code of Fundraising Practice. We have recaived no complaints about fundrai91ng during Ihe year. Thanks to the Referral and Assessment Manager and members of the Admin and Management team, the annual Leeds Aulism Show (previously coordinated by the Partnershlp and Development Officer), still went ahead,, Autisticon took place in June at thé Leeds Playhouse. The venue, part of the 'Ramps on the Moon, consortium making theatre accessible for all people, was the perfect choice due to its attenlion lo accessibility. central location, and good public transport links. The annual event is erganised by a steefing group led by Leeds Autism Services, is fre& and aims to educate, enlighten and share what it really means to be aulislic. This year's event hosted guest speaker8, information stalls and activities, 88 well as performances and athorks cre8led by auli81ic people. A virtual video tour was filmed prior to the event, fe8turlng onè of our service user volunteers. He explained the layout of the building and facilities to provide as much preparation and planning lo help alleviate any anxieties people may have had about attending. A total of 30 stslls, bringing together organis81ions in Leeds providing support for autistic people, families and carers, included advice and support on a diverse range of areas including mental health, housing, employment, support services for autistic adults, young people and children, education and advocacy. Hosted by one of our $8rvice user volunteers, most of the speakers were themselves 8Utistic and delivered talks on'Aulistic burn-out, Sleep difficulties and how to overcome them" Experiences of being autistic and finding employment Autism and Menlal Heelth Experiences as an autistic transgender man,. Our own CEO spoke about the'links between autistic sensory proce8sing and communication,. Performances included poetry by an autistic poet, who also acted as official photographer throughout the day, and autistic choreographer and dancer who performed his own routines. The event included a digital art exhibition featuring photography, sculptures, paintings, collages, pencil drawings and more by aLJtislic artists. which were displayed on two large screens via rotating slideshows in the main hall of the event. There were also iPads available for people to scroll through the exhibits at their own leisure away from the Crowds,

Leeds Autism Services Trustees, Report (Includlng Dlrectors, Raport) For the year ended 31 March 2025 Partnershlp and Development cont. The views from people attending the event were gathered and feedback will be used to make improvements to next year's Autisicon. Managers and staff have attended 8vents such as 'lnternational day of disabled people. on 3rd Decembèr 2024, hosting an information stall and h81ping out with a sensory spac8. Dec8mb8r 19th proved to be a very busy day with the annual Leeds Autism Services market stall and a variety show put on by service users, Some managed to attend and help at both, others chose to eltend just one of the ev8nts' both certainly served to get P8ople into the spirit of the season. Cycling is a popular activity for quite a few or our seNice u$èrs and we attended a 'Gel Cycling, event in York on 241h February 2025. Funds from don8tions and fundraising provided a minibus hlre to facilitate a trip to the Seaside in June 2024. A day on the beach, paddling in the sea. trips to the amusements and ice creams were the order of the day. It was such a success there are plans for a group trip to b8 an annual event. The installation of a life skllls kitchen on the Ground floor of our Mabgate base, has provided a more accessible space and opportunity for those previously unable lo access kitchen facilities, both located on the first floor of our bases. It's a bright and airy space and has helped encourage more service users to access its facilities and improve their cooking and baking skills. Supporters h8ve been most generous, raising funds and making donatlons. In September 2024, 8 supporter who has worked with Leeds Aulism SeNices for many years, undertook the Great North Run with his brother raising £377.60. staff and seNice users also got in on th& action taking on bike ride challenges along the Leed8 Liverpool canal, and fundraising walks. Many other supporters have raised funds and made regular donations to our charity.. our thanks go to them for their support and generosity. Support ServlGe$ Support service staff are a crucial part in supporting the core function ofthg organisation. HR, Finance, Procurement, Infrastructure, Training and many more functions are undertaken daily to allow Management, and the staff team deliv8r a quality provision to those we support. In November 2024, following a decision made by the Trusteés, an interesl-bearing bank accounl was opened with some reserves being transferred into the account. The account has an instant access facility for ease of transferring funds to tha main 8ccount at short notic8 Wlth no penalty attached. The announcement by the Chancellor lo increase Employer National Insuranca contributions from 13.80/0 to 150/0 and lower the threshold from £10k to £5k will have a significant impact on finances and the abilily lo grow our service., th8 resulting increase adds an additional 47./0 to our overall Nl bill, The consequences of the increase in Nl will be passed on by our suppliers as they adjust their costs, although we are yet to receive next year's rates from some, a 10¥0 contingency of our overall budget expenditure will be added to try mitigating for these increased outlays. The changes made at the end of last year have left the organisalion in a stronger position to manage the increases as indicated in the figures for this year. We are, however, cognisant of the fact we cannot rely on reserves and must increase our hours of support to continu6 to develop the service. Following a pay review in November, 8 response to being uncompetitive in the recruitment market, we increased Ihe salaries of support workers from the NLW1£11.44) lo the real living wage {£12,40>. To Leeds Autlsm Servlces 10

Trustees, Report (includlng Dlrectors, Report) For the year ended 31 March 2025 Support Servlces cont. keep disparity between pay grades, Shift Leaders and some admin role salaries were also increased. All other staff would not receive an increase until April 2025. The increase in re81 living wage has a significant impact in maintaining workable differentials be￿een roles, coupled with the increase to employers, national insurance payments will result in al le8St a 3°/0 increase in our overall salaries bill. Staff attrition within th8 sector will a￿ays be difficult unless th8 care sector rèceives equitable recognition for the valuable service it provides in temis of career d8velopmenl, career prcgression and pay. Until then, as an organisation we 8re proactively offering career development, creating as many in-house routes as possible and paying at least the re81 living wage within budgetary restrictions. The departure of the HR Advisor in December 2024 provided the opportunity to mak8 8 change to the HR T8am structure., Team managers are now much more involved in HR processes, as a result a HR Administrator role was created and appointed as the result of an intern81 application. Support is provided to the HR t&am by the Administration assistant, Finance Officer and Senior Support Officer when necessary. Recruitment and retention have been a focus throughout the period as we realise although pay is an important factor, other Improvements could be made lo our proGesses. A more value-based 8pproach has been adopted with the introduction of a 'values' task to 88slst with shortlisting which provides addition81 infomialion about challenges inherenl to the role prior lo interviews. A more accessible application is also in place to attract more divers& applicants, w8 have increased numbers of Émployees with a disability and have reasonable adjustmanls in place to support employees in the workpl8¢e. Improvements to induction and training program8. including increased in-house training which also helps in instilling the v81ues of the organisation from the oulsel of an individual's employment, Increased staff development opportunities including beccming Trainers, Mental Hèalth Firgt Aider8, Communications Champions, more involvement in decision making including staff voting for the new mental h8alth and first aiders and the creation of an Engagemenl Team of employees to discuss rewards and recognition. Slaff wellbeing meetings lak8 place proactively not just because of absenca. The wellbeing hub is regularly updated with infcmation and resources, Menopause info, access to free cognitive behaviour th8rapy courses, drug and alcohol support and additional costs of living resources, a few examples of what can be found on ther8. New policies introduced include Menopause Policy and Guidance and Transgender and Other Gender Equality Policy, As a Mindful Employer. we have been an active participant in the network attending events, being part of a steering committee and were delighted wh8n our endeavours were recognised as Employer of the Month for the December 2024 quarter. The planned introduction of the rollout of the HR System did not18ke place as we realised it wa8 not Ihe right system for our needs. Plans are now underway to introduce a more cost-effectlV8 Staff toolkit, more suited to our requirements. Plans for future perlods The introduction on an apprenticeship scheme Continue to develop the 'Engagement Team, and have Neurodiversity champions in place to provide additional support to our neurodivergenl &mployees Conlinue to improve financial working practices and utilisalion of SAGE

Leeds Autism Servlces Trustees, Report (Includlng Directors, Report) For thg yoar ended 31 March 2025 Plans for future perlods cont. Import all relevant information to the staff HR toolkit and rollout to all Managers and stsff Continue building on our relationship with Mindful Employer, ensuring we review the 10 step loolkit against the work we have done to SLSPPOrt health and wellbeing Conduct regular'stay, interviews with staff lo understand what is and isn't working well Appoint at leasl one more trustee to th8 Board of Directors with the relevant skills, knowledge and experience to m8et the current knowledge gap. To 'ov8r recruit, to mitigate the effects of staff allrition to maintain staff ing hours and a stable staff leam. We èxpect to achieve this early in the next financial year and plan to gradually increase support hours and staffing hours in tandem to tha optimum hour8 per week, This Strategy will enable future growth at a sus18inable level. Develop 8nd monitor in house career progression and the success or failure of this strategy. alon9 With other staff recognition and its effects on attrition rates. Appy for CPD accreditation for Autism Training Recognise the changing needs of beneficiaries and funding, identify additional funding opportunities and new projects Continue with the refurbishmenl of the New Mabgate base. Malntalnlng the quallty of our servlces Staff training continues to be a priority for the Tru5t8es. All staff receive 8Utism awareness training and, as appropriate, training in specific techniques used when working with people with autism. All staff attend regular refresher training in Team Teach Positive Behaviour Manag8ment, delivered internally. Flnanclal ravlew Th8 net movement in funds for the year amounted to a surplus £230,798 (2024: deficit £4S,317), non812024: none) of which related to restricted funds, and reflects the slight increase in fees and day- care provision provided by Leeds Autism Services as well as the efforts to reduce expenditure where appropriate. The financial position of the charity 1$ satisfactory, Sources of fundlng: Our principal source of funding is the fees charged for services. Fees are paid directly, or indireclly, by local or national government. In 2024-25, 99.2Q/o of our income came from fees. Rlsk management Leeds Autism Sèrvices has a comprehensive set of policies and procedures to rnanage the various risks to which the charity is exposed. Health and Safety risks are review8d by specialist independent consultants, PIB Risk Management., Financial and business risks are reviewed annually by the Trustees, Chief Executive Officer, Chiaf Financial Officer and HR Manager, as part of the process of preparing the annual business plan. Structure, governance and management Governing documents: Leeds Aulism Services is a charitabl8 company limited by guarantee, incorporated on 1 June 1995 and registered as a charity on 13 July 1995. Our governing documents are therefore the Company Memorandum and Articles ofAssociation. 12

Leeds Autism Servlces Trustees, Report lincludlng Directors, Report) For the year ended 31 March 2025 The Trustees, who are also the Directors for the purpose of company law, and who seNed during the year and up lo the date of signature of the financial statements were as set out on page 3. Appoinlment of Trustee All Trustees are also Directors of the company for the purposes of company law. In aecerdance with the Articles of Association, one third of Directors retire by rotation al each Annual General Meeting. Retirin9 Directors are eligible for imm8diate re-election, The existing Directors may appoint new Directors at any time, provided the total number of Directors does not exceed nine. New Directors retire at the Annual General Meeting following their appointmenl and may then be re-elected, All Trustees give their time voluntarily and receiva no benefit from the charity. Any expenses reclaimed by Trustee8 ffom the charity are set out in note 9 to the financial statements. Recrultment of Trustees New Trustees are recruited and co-opted onto the Board by the existing Truste&s. The Trustees have an ongoing commitment to seeking out individuals who could strengthen th8 Board and bring comp18mentary skills lo the team, Inductlon and Iralnlng of Trusto•s The induction program for new Trvslees includes a formal briefing on the role and responsibilitiès of Trusteeship and the structure and governance of the charity, an introduction lo the day-lo-day work of the charity, and new Trustees are given tours of all our facilities. The Board regularly reviews the ongoing training needs of Trustees. Organisatlon structure The Board of Trustees is responsible for setting the $tretegic direction of the charity and for overseeing the work of th8 management team. The management team has day-lo-day responsibility for running the services provided by the charity. The Board meets every two months lo review the finances of the charity, any management issues arising from the previous period, and future. Members of the management leam, including the Chief ExecutlV8 Officer, Chief Financial Officer and HR Manager, attend tha meeting and present reports on their areas of responsibility. The 808rd as a whole Is responsible for approving the accounts, agreein9 the annual business plan, and making major strategic deGisions. Indivldual Trustees have taken on specific responsibilities to support and oversee the work of the management team. One Trustee made regular, structured, audit visits to Ashlar House. The other Trustees are responsible for supporting the managemenl team with business development, finance, training, and on specific projects as outlined in the annual business plan. The Trustees consider the Chief Executive Officer, Chief Financial Officer and HR Manager as comprising tha key management personnel of the charity in charge of directing and controlling the ch8rity and running and operating th& charity on a day-to-day basis. Salary scales for all grades of staff and management positions have historically been allied to West Yorkshire Social Services scales and whare our financial situation 8llows, an increase has been awarded in line with national inflation figures. The pay of the Charity Senior Management team is reviewed annually and is normally increased in accordance with average earnings. 13

Leeds Autlsm Servlces Trustees, Report (Includlng Dlreclors, Report) For the year ended 31 March 2025 Audltor The auditors, Brown Butler, aro deemed to be re-appointed annually under s8ction 487{2) of the Companies Act 2006. Small Company Rules This report has been prepared in accordance with the special provisions of Part 15 of the Companies Act 2006. Dlsclosure of Informatlon to audltor Each of the Trustees has confirmed that thère is no information ofwhich they are aware which is relevant lo the audit. but of which the auditor is unaware. They have further confirm8d that they have taken appropriate steps to idenlify such relevant information and to establish that the auditor 18 aware of 8uch information, The Trustees, report was 8pproved by the Board of Trustees I Cant Trustee Dated. 11 14

Leeds Aut5sm Servlces Statement of Trustees, Responsibilities For the year ended 31 March 2025 The Trustees, who ar& also the directors of Leeds Aulism Services for the purpos8 of company18w, are responsible for preparing the Trustees, Report and the financial statements in accordance with applicable law and regulations. Company law requiras Ihé Trustees to prepare financial statements for each financial year. Und8r that law they are required to prepare the financial statements in accordance with United Kin9dom Accounting Standards (United Kingdom General￿ Accepted Accounting Practice), including FRS102 The Financial Reporting Standard applicable in the UK and Republic of Ireland. Under company law the Trustees must not approve the fin8ncial slal8menls unless they are satisfied that they give a true and fair view of the stale of affairs of the charitable company and of the income and expenditure for that period. In preparing th8se financial statements, the Trustees are required to.. select suitable accounting policies and then apply them consistently., make judgements and estimates that ar8 reasonable and prudent., and prepare the financial statements on the going concern basis unless it is eppropriate to presume that the charitable company will continue on that basis. The Trustees are responsible for keeping adequate accounting records that are sufficlent to show and explain the charitable company's Iransactions and disclose with reasonabl8 accuracy at any time the financial position of the charity and enable them to ensure that Ihe financial statements comply with th8 Companies Act 2006. They are responsible for such internal control a8 they determine is necessary to enable the preparation of financial statements that are frea from material misslatemenl, whether due to fraud or error, and have gener81 responslbility for laklng Such steps as are r&asonably open to Ih8m to Safeguard the assets of the charity and to prevenl and detect fraud and other irregularities. 15

Leads Autism Servlces Independent Audltorfs Report to the Trusteeg of Leeds Autism Servlces Oplnion We have audited the financial statements of Leeds Autism Services (the "charitable company") for the year ended 31 March 2025 which comprise the Statement of Financial Activilies, the Balance Sheet, the Slatemènt of Cash Flows and notes to the fin8ncial statements, including a summary of significanl 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 Slandard applicable in the UK and Republic of Ireland. (United Kingdom Generally Accepted Accounting Practice). In our opinion, the financial statements: give a Irua and fair view of the stale of the charitsble company's affairs as at 31 March 2025 and of the charity's incoming resources and application of re5curces. including it8 income and expenditure, for the year then ended: hav8 been properly pr8pared in accordance with U nited Kingdom Generally Accepted Accounting Practice; and have been prepared in accordance with the requlrements of the Companies Act 2006 and the Charities Act 2011. Bas18 for oplnlon We conducted our audit in accordance with Inlernalional Standards on Auditing (UK} IISAS (UK)> and applicable law. Our responsibilities under those standards are further desGribed in the Auditor's responsibilities for the audit of the financial statements section of our report. We are independent of the charitable company in accordance with lh8 ethical requirem8nts that are relevant to our audit of the financial statements in Ihe UK, including the FRC'S Ethical Stand8rd. ané we have fulfilled our other ethical responsibililie6 in accoid8nc8 Wlth these requiremenls. We believe that the audit evidence we have obtained is sufficient and appropriale to provide a basis for our opinion, Concluglon relatlng to golng concern In auditing the financial stalements, we have concluded that the Trustees, use of the going concern basls of accounting in the preparation of the financial statements is appropriate. Based on the work wé have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the charitable company's ability to continue as a going concern for a period of al least twelve months from when the financial statements ar8 authorised for issue. Our responsibilities and the respon8ibililies of the Trustees with respecl to going concern are descrlbed in the rel8vant sections of this report. Other Informatlon The other information comprises the information included in the annual report, other than the financial statements and our auditor's report thereon, Thè Trustees are responsible for the other infomietion. Our opinion on the financial stalements does not Gover the other informalion and, except to the extent otherwis8 explicitly stated In our report, we do not axprèss any form of assurance conclusion thereon. In connection with our audit of the financial statements, our responsibility is lo 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 audil or otherwise appears to be materially misstated. If we identify such material inconsislencies or apparent material misstatements, we are required to determina whether ther8 is a material misstatement in the financial statements or a material misstatement of the other information. If, based on the work we have performed. we conclude that there is a material misstatement of this other informalion, we are required to report that fact. We have nothing to report in this regard.

Leeds Autism Servlces Independent Audltor's Report to the Trusto•s of Leeds Autism Servlces Oplnions on other matters prescribed by the Compan18s Act 2006 In our opinion, based on the work undertaken in the course of the audit.. the information given in the Trusteas, Report for the financial year for which the financial statements are prepar8d 1$ consistent with the financial statements,, and the Trustees, Report has been prepared in accordance with applicable lègal requirements, Matters on which we are requlred to report by 8xceptlon In the light ofthe knowledge and understanding ofthe charitable company and its environment obtained in the course of the audit, we have not identified material misstatements in the Trustees, Report. We have nothing to report in respect of the following matters in relalion to which the Companies Act 2006 requires us lo report lo you if, in our opinion.. adequate accounting records have not been kept by the charitable company. or returns adequate for our audit have not been received from branches not visited by us., or the charitable company's 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 audit. Responslbllltles of Trustees As explained more fully in the Statement of Trustees, Re8ponsibilili@s (on page 16), the Tru8tees, who are also the directors of the charitable company 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 necess8ry to enable the preparation of flnanci81 slat&m8n18 that are free from materlal mi$$tatem8nt, whether due to fraud or error. In preparing the financial slatemènls. tha Trustees are responsible for asséssing tha Charity's ability to continu8 as a going concern, disclosing, as applicable, mallers related to going concern and u8ing 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. Audllor's responslbllltl•8 for the audil ol the financlal statements Our objectives are lo obtain reasonabl& assurance about whether the financlal 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 opinlon. Reasonable assurance is a high level of assurance, but is not a guaranlee that an audit Conducted in accordance with ISAS (UK) will always detect a material misslatemenl 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 u3ers taken on the basis of these financial statements. A further description of our responsibilities for the 8udit of the financial statements is located on the Financial Reporting Council's websi16 at www.frc.or ,uklauditorsres part of our auditor's report. onsibilities. This description forms 17

Leeds Autism Servlces Independent Auditor's Report to th8 Trustees of Leodg Autlsm Services Capabllity of the audit In detecting irregularllles, Including fraud Irregularities, including fraud, are inslanc8s of non-compliance with laws and regulations. We design procedures in line with our responsibiliti&s, outlined above. to deter materi81 misstatements in respect of irregularities, including fraud. The key laws and regulations we have considered in this contexi included Health and Safety Act 2022 and Care Act 2014, the Companies Act 2006, the Charities Act 2011, p&nsion and tax legislation. In addition, we have considered provisions of other laws and regulations that do not hav8 a direct effect on the financial statemenls but compliance with which may be fundamental to the charitable company's ability to operate or to avoid a material penalty including compliance with the Charities SORP FRS102 (October 2019). The ext8nt to which our procedures are Capable of detecting irregularities, including fraud is detailed below.. Using our general commercial and sector experience and through discussions with the Trustees and other management, We identified areas of laws and regulation5 that could reasonably be expected lo have a material effecl on the financial statements as well as those arising from management's own assessment of the risks that irregularities may occur either as a result of fraud or error. We examined the charitable company's regulatory and legal corre$pondenGe and discuss8d with the Truste8s and clher management any known or suspected instance5 of fraud or non.compliance with laws and regulations. We communicated identifled laws and regul8llons and potential fraud risks of all engagement leam members and remained alert to any indications of fraud or non-compliance with laws and règulations throughout the audit. In addressing the risk of management override of controls, we tested the appropriateness of journal entries, We also challenged assumptions and judgements made by management in their significant accounting estimates and judgements. We also discussed related party rel81ionships and transactions involving them, There are inherent limi18tlons in the audit procedures described above and the further removed non- compliance with laws and regulations is from tha events and transactions reflected in the financial statements, Ihe less likely we would become aware of it. Also, the risk of not detecting a material misstatement due lo fraud is higher than the risk of not detecting one from error, as fraud may involve deliberate concealment by, for example, forgery or intentional misrepresentations, or through Gollusion. Use of our report This report is made solely to the charltable company's members, as a body, in accordance with Chaptèr 3 of Part 16 of the Companies Act 2006. Our audit work has b8en undertaken so that we might state to the charitable company's membeis Ihose matters we are required lo state to them in an auditor's report and for no other purpose. To the full&st extent permitted by law, we do not accept or 8S8ume responsibility lo anyone other than the charitab18 company and the charitable company's members as body, for our audil work, for this report, or for th8 opinions we have formed. Nicola Taylor (Senior Statutory Auditor) For and on behalf of Brown Butler Chartered Accountants and Statutory Auditor Leigh House 28-32 St Paul's Streel Leeds LS12JT 11 &OlL￿￿￿( 2025 18

Leeds Autlsm Servlces Statomonl of Flnanclal Activlt188 includlng Income and Expendilure Account For the year ended 31 March 2025 Unrestrlcted funds 2025 Restricted funds 2025 Total 2025 Total 2024 Notes Income from.. Donations and non-performance related grants Charitable activities Olher income 6,464 2.099,095 10.882 6,464 2,099,095 10,682 15,371 2,085,477 8,769 Total Income 2,116,241 2,116,241 2,109,617 Charitable activilies 1,880,601 1,880,601 2,158,933 Total expendltur8 1.880,801 1,880,601 2,158,933 Net incomingl(outgolng) resources before transfars 235,640 235,640 (49,318) Gross transfers between funds Not Incomellexpendlturel for the year Other recognised gains and1088e8 Actuarial (loss) on defined ben8fit pension schemes 235,640 235,640 (49,316) (4,842) {4,842) {1) Net movement In funds 230,798 230,798 (49,317) Fund opening balanc6 785,472 785,472 834,789 Fund closlng balance 1.016,270 1,016,270 785,472 The statement of financial activities includes all gains and losses recognised in the year. A full detailed Statement of Financial Activities for the year ended 31 March 2024 is shown al note 21. All income and expenditure derive from continuing 8Ctivities, The slalement of financial activities also complies with the requirements lor an income and expenditure account under the Companies Act 2006. The notes on pages 23 to 34 form part of these financial statements, 19

Leeds Autlsm Servlces Company Registratlon No. 03063465 Balance Sheet As at 31 March 2025 2025 2024 Notes Flxed assets Tangible assets 10 291,151 306,157 Current assets Debtors Cash at bank and in hand 11 217,747 617,527 208,011 386,614 835,274 594,625 Credltors: amounts falling due wlthln one year 12 (95,478) (88,702) Net current assèts 739,796 505,923 Total assets108s currant Ilablllt108 1,030,947 812,080 Creditors: amounts falllng due after more than one year 13 (14,6771 {26,6081 Net assets 1.016,270 785,472 Income funds Unreslricted funds Restricted funds 1,016,270 785,472 1,016,270 785,472 The financial stalements were approved and authorised for issue by the board of Truslees on ii/oiih025 and signed on its behalf by. Mr I Cant Trustee The notes on pages 23 to 34 form part of these financial statements. 20

Leed8 Autlsm Servlces Stat8ment of Cash Flows For the year ended 31 March 2025 2025 2024 Notes Cash flows from operallng actlvltlos Cash generated from operations Inv8sting actlvltles Purchase of tangible fixed assets Proceeds from sale of tangible fixed assets 20 253.646 95,887 (9,807) 700 (10,050) Net cash used In investlng activltlos Flnanclng actlvltles Repayment of bank loans Interest paid (9,107) 110.050) (10,7931 (2,833) (9,527) (3,708) Net ca8h used In flnanclng actlvities Net Increas• in cash and Gash equlvalents Cash and cash equivalents 81 beginning of year Cash and cash equivalents at end of year (13,626) (13,235) 230,913 72,602 386,614 314,012 617,527 386,614 The noles on pages 23 to 34 form part of these financial slatemenls. 21

Leeds Autlsm Sarvlces Not88 to the Financlal Statements For the year ended 31 March 2025 Accounting policles The principal accounting policies adopted, judgements and key sources of estimation uncertainly in the preparation of the financial statements are as follows.. Charlty Informatlon Leeds Aulism Services is a private company limited by guaranteg incorporated in England and Wales. The registered office is 28 Grape Street, Hunslet, Leeds. We81 Yorkshire, LS10 1 BX. 1.1 Accountlng Conventlon The financial statements have been prepared in accordance with the charity's Memorandum and Articles of Association, the Companies Act 2006 and 'Accounting and R8POrting by Charities.. Slat8ment of Recommended PractlC8 applicable to charities preparin9 their accounts in accordance with the Financial Reporting Standard applicable in th8 UK and Republic of Ireland (FRS 1021" (effective 1 January 2019). Th8 charity is a Public Benefit Entity 8s defin8é by FRS 102. The financial statements are prepared in sterling, whlch is the funclion81 currency of the Gharity. Monetary 8mounts in these financia5 statements are rounded to the nearest £1. The financial 8tatements have been prepared under the historical cost Convention, modified to includa certain financial instruments at fair value. The principal accounting policies adopted are sel out below. 1.2 Golng concern The Trustees have considered all factors as part of their assessment of going Goncern, This has included a forecast for the coming year which is projecting another deficit for the year, Post year end Ihe charily has made an application for an uplift in rale to th8 Local AuthorSty which, if successful will assist io reduce the deficit currently forecast. The Truste88 have also consid8red the level of reserves currently held and the delivery planned for thé next twelve months. Although the current economic climate creates both cashflow and profitability risks for the charity, the Trustees believe on balance Ihat they have sufficient resources to enable trading to continue for a period of at least one year from the date of approval of the financial statements on the basis of information currenlly available to them as at the point of approving these financial statements. Accordingly, the financial statements have been prepared on the going concern ba818. 1.3 Charltable funds Unrestricted funds are available for use at the discretion of thé Trustees in furtharance of their charitable objectives unless the funds have been d85ignated for other purposes. Restricted funds are subject to specrfic conditions by donors as to how they may be used. The purposes and uses of the restricted f und8 are set cut in the notes to the financial statements. 1.4 Incom8 Income is recognised in the Statement cf Financial Activities ('SOFA") when the charily is legally entitled to it after any performance conditions have been met, the amounts can be measured reliably, and it is probable that income will be received. Cash donations are recognised in the SOFA on receipl. Other donations are recognised once the charity has been nolified of the donation, unless performance conditions require deferral of the amount. Income lax recoverable in relation to donation5 received under Gift Aid is recognised at the time of the donation. Voluntary income is received by way of donations and glfts and is included in the Statement of Financial Activities {°SOFA") when receivable. Grants, where entitlement is not conditional on the delivery ofa specifi¢performance by the charity, are recognised when the charity becomes unconditionally entitled to the grant. 22

Leeds Autism Services Noles to the Financial Slalements For the year ended 31 March 2025 Accountlng policies - continued On r8ceipt, donated professional Services and donated facilities are recognised on the basis of the value of the gift lo the charity, which is the amount the charity would have been prepared lo pay to obtain services or facilities of equivalent economic benefit on the op8n market: a corresponding amount is then recognised in expenditure in the period of receipt. This is included when receivab18 and the amount can be measured reliably by the charity. 1.5 Expendlture Expenditure, which includ8S allributable VAT which cannot be recovered, is récognised once there is a legal or constructive obligation to make a payment to a third party, it is probable that settlement will be required and the amount of the obligation can be measured reliably. Charitable expenditure comprises those costs incurred by the charity in the deliverance of its activities and services for ils beneficiaries. 11 includes both costs that can be directly allocated to such activities and those costs of an indirect nature necessary to support them. Governance costs, includ8d in support costs, include those costs incurrad in the governance ofthe charity and its assets and are primarily associaled with con$litutional and statutory requirements and are allocated to charitable donations. All costs are allocated between the expenditure categories of the SOFA on a basis degigned to reflect the use of the r8source. Costs relating lo a particular activity are allocated directly, others are apportioned on an appropriate basis 8$ $8t out in note 5. Irrecoverable VAT is charged as 8 CO81 again81 the activity for whlch the expenditure was incurred. 1.6 Tanglble fixed assets Tangible fixed assets are inltially measur8d at cost and subsequently me8sured at cost or valuation, net of depreciation and any impairmenl losses. Depreciation is recognised so as to wri1& off the cost or valuation of assels18s$ their residual values over their useful lives on the following ba81S'. Freehold land and buildings Leasehold improvement8 Fixtures and fittings Motor vehicles 20/0 straight line 1010 330/0 straight line 25 to 33Q/o straight line 25 % straight line Freehold land is not depreciated. The gain or loss arising on the disposal of an asset Is determin8d as the difference between the sale proceeds and the carrying value of the asset, and is recognised in net incomellexpenditurè) for the year. 1.7 Impairment of flxed a58ets 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 impairmenl loss. If any such indication 8XiSt8, the recov&rable amount of the asset is estimated in order to determine the extent of the impairment loss (if any). 1.8 Cash and cash equivalents Cash and cash equivalen18 include cash in hand, deposits held at call wilh 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. 23

Leeds Autism Services Notes to the Financial Statements For the year ended 31 March 2025 Accountlng pollcles - continued 1.9 Flnanc5al Instrumenls The charity has elected to apply the provisions of Section 11 'Basic Financial Instruments. and Section 12 '0ther Financial Instruments Issues. of FRS 102 to all of its financial instruments. Financial instruments are recognised in the charity's balance sheet when th8 charity becomes party to the contraclual provisions of th8 instrument. Financial assets and liabilities are offset, with the net amounts presented in the financial s18tements, when there is a legally enforceable right to sel off the recognised amounts and there 15 an intention to settle on a net basis or to reali88 the asset and settle the liability simultaneously. Baslc flnanclal assets Basic financial assets. which include debtors and cash and bank balances, are initially measured at transaction price including transaction cost$ and are subsequently carried al amortised cost using the eff8ctive interest method unless the arr8ngement constitutes a financing transaction, where the transaction is measured at the present value of the future rec8lPts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised. Impalmient of fln8n¢i81 ass8ts Financial assets, Otherthan those held al fair value through income and expenditure, are assessed for indicators of impairment at each reporting date. Financial assets are impaired where there is objective evidence that, as result of one or more events that occurred after the initial recognition of the financial asset, the estimated future c8sh flows have b8en affected. If an asset is impaired, the impaimant loss is the difference between the carrying amount and the present value of the estimated cash flows discounted al the 8sset's original effective interest rate. The Impalrment1033 is recognised in net incomel(expendituiel for the year. If there is a decrease in the impairment loss arising from an event occurring after the impairment was recognised, the impairment is reversed. The revers81 is such Ihat the current carrying amount does not exceed what the carrying amount would have been, had the impairmenl not previously been recognised. The impairment iev6fsal 18 recognised in the net incomel{expenditure} for the year. Derecognitlon of Ilnanclal assets Financi81 assets are derecognised only wh8n the conlraclual rlghls to the cash flows from the asset expire or are settled, or when Ihe ch8rity transfers the financial asset and substantially all the risks and rewards of ownership to another entity, or if some significant risks and rewards of ownership are retained but control of the asset has transferred to another party that is able lo sell the asset in its entirety to an unrelated third party. Baslc financlal Ilabilltles Basic financial li8bililies, including creditors and bank108ns are initially recognised at transaction price unless the arrangement constitute8 a financing transaction, where the debt instrument is measured at the present value of the future payments discounted al a mark&t rale of interest. Financial liabilities classified as payable within one year are not amortised. Debl instruments are subsequently carried at amortised cosl, 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 curr8nt liabililies 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 al amortised cosl using the effective interest method. 24

Leeds Autlsm Services Note5 to the Financial Statements For the year ended 31 March 2025 Accountlng policies - conllnued Derecognition of Ilnanclal liabilitles Financial liabilities are derecognised when thè charity's contractual obligations expire or are discharged or cancelled. 1.10 Taxation Leeds Autism Services is a registered charity and as such is a charity within the meaning of schedule 6 of Ihe Finance Act 2010. Accordingly. it is potentially entitled to lax exemption under part 11 of tha Corporation Tax Act 2010 or section 256 of the Taxation of Chargeablè Gains Act 1992 in respect of income 8nd galns arising. 1.11 Employee beneflts Tha cost of any unused holiday enlitlemenl is recognised in the period in which th8 èmployee's services are raceived. Termination b8nefits are ￿e0gnISed immedialely as an expen36 when the charlty is demonstrably committad to terminate the employment of an employee or lo provide l&rmin81ion benefits. 1.12 Retlrament beneflts The company contributes to the Pensions Trust's Growth Plan. The Plan is a mutti-employer pension plan, It is not possibl8 in the normal course of events to identify on a r8asonable and consistant basis the ch8rily'3 share of underlying assets and liabilities. Each yaar the company pays an amounl to the Pensions Trust In rèspect of the estimated deficit on the defined benefit part of the plan. Additionally the charity contributes to individu81 employees, defined contributlon schémes. The cost of the contributions is charged to the Incomè and expenditure 8ccounl in the period to which they relate. Payments lo defined contribution retirement benefit schemes are chargéd as an expense as they fall due. Crltlcal ac¢ountlng estlmatas and judgemonts In the application of the charity's accountin9 policies, the Trustees are required to make judgements, èstimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from othei Sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates, The eslimates and underlying assumptions are reviewed on an ongoing basis. Revisions lo accounting 8Stimates are re¢ognised in the period in which the estimat8 is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods. Defined benefit penslon scheme Thé charity is a member of a multi-employ8r defined benefit scheme. The charity has recognised its liability under the deficit recovery plan at fair value which is based on the recommendations of the scheme actuary. The actuary uses certain critical assumptions, such as discount rate. mortalily and expected rates of return when selling the deficit recovery plan for the scheme at each Iriennial review. 25

Leeds Autlsm Sgrvlces Notes to the Flnanclal Statem8nts For the year endad 31 March 2025 Donallon8 and non-performanc8 related grants Unrestrlcted Restricted funds funds 2025 2026 Unrestricted funds 2024 Total 2025 Donalions and gifts Non-performance related grants 6,464 6,464 5,859 9,512 6,464 6,464 15.371 The charity benefits greatly from the involvement 8nd enthusiastic support of a number of volunteers, details cf which are given in our annual report. In accordance with FRS 102 the economic contribution of volunteers is not recogniseé in lh8 accounts. Charltable actlvltles 2025 2024 Indspendent Supported Llving fees Daycare fees Outreach fees 101,123 1,962,566 35,406 83,183 1,973,547 28,747 2,099,095 2,085,477 26

Leeds Auli8m Services Notes to tho Flnancial Slatements For the y6ar ended 31 March 2025 Charitable actlvltles Daycare S8rvlces and Total 2025 Daycare servlces and Total 2024 Staff costs D8preciation Temporary staff Recruilmenl costs Premises costs Utilities In8uranc& Cleaning and laundry Fundraisingldonations Food Repairs and renewals Travel & Motor costs Service users, activity costB Training Sundry costs Mortgage interest Subscriptions and accredltation 1,117,007 24,813 185.972 6,021 34,200 13,592 29,875 28,791 1,745 2,162 11,215 9,069 1,190 23,404 11,747 2,833 19,683 1,115,278 22,397 122,284 21,815 26,308 15,825 29,015 31,568 655 2,672 14,017 18,223 1.978 26,294 17,562 3,708 18,688 1,581,088 1,488,287 Share of support C081s {see note 6) Share of governance costs (see note 6) 348,282 9,000 660,473 10,173 1,880,601 2,158,933 Analy8is of fund Unrestricted funds Restricted fund8 (note 18) 1.880,6D1 2,158,146 787 1,880,601 2,158,933 27

Leeds Autlsm Services Notes to the Flnancial Statgments Forthe year ended 31 March 2025 Support costs Support Governance costs costs 2025 2025 Support Governance costs costs 2024 2024 Total 2025 Total 2024 594,105 6,040 Staff costs Payroll charges Interest- unwinding discount HR and H&S consultancy Prinling, Postage and station8ry Telephone Equipment seNicing and rentals IT support Bank charges Audit and accountancy fees 285,077 5,350 285,077 594,105 5,350 5,738 302 50 15,790 50 15,790 156 17,469 156 17,639 170 3,230 26,033 2,622 22.071 2,622 22,071 3,230 24,732 1,301 8,327 8,134 861 8,327 8,134 861 8,049 6,081 913 8,049 6,081 913 9,000 9,000 8,400 8,400 348,282 9,000 357,282 6eO,473 10,173 670,646 Audltor's remunoratlon The analysis of 8uditof 8 remuneration is as follows.. Fees payabla to the charity's audltor and associatés: 2025 2024 8,025 975 7,500 900 Audit costs Accountancy servlces Trustees None of the Trustees (or any persons connected with them) received any remuneration or benefits from the charity during the year. Additionally, none of the Trustees received any reimbursed expenses during the year (2024.. none). Employees The average monthly number of employees during the year was.. 2026 2024 Number Number 51 66 The full lime equivalent average number of employees during the yearwas,, 2025 2024 Number Numb8r 51 66 28

Leed5 Autism Services Notes to the Flnancial Statements For the year ended 31 March 2025 Employees contlnued Employment cost8 2025 2024 Wages and salaries Social security costs Other pension costs 1,286,603 1.544,819 94.896 117,657 40,585 46,907 1.402,084 1,709.383 No employee earned £60,000 or more during the yaar {2024'. no employee). Th8 Charity also employed temporary agency staff during the year at a cost of£185,972 (2024.. £122,284) as shown in note 5 to the financial slatemenl8. The key management personnel of Leeds Autism S8rvices are the Trustees, the Chief Executive Officer, Chief Fin8nce Offic6r, HR Manager12024'. the Twstees, the Chief Executive Offic8r, Chief Finance Officar, Care Operations Manager). The aggregate employment benefits, including employer's national insuran and pension contributions of the key management personnel ofthe charity Ware £153,867 {2024., £167,414). 10 Tangible flxed assets Freehold land Leasehold and bulldings Improvements Fixtures and flttlngs Motor vehlcleg Total C08t At 1 April 2024 Addition8 Oisposals 365,979 34,050 69,e56 9,807 48,631 518,316 9,807 (4,350) (4,350> Al 31 March 2025 365,979 34,050 79,463 44,281 523,773 Dopreclatlon At 1 April 2024 Depreciation charged in year Depreciation elim on dispo881 98,083 7,319 34,050 47,923 11,298 32,103 6,198 (4,350) 212.159 24,813 (4,350) At 31 March 2025 105.402 34.050 59,219 33,951 232,622 Carrylng amount Al 31 March 2025 260,577 20,244 10,330 291.151 At 31 March 2024 267,896 21,733 16,528 306,157 Freehold land of £73,996 (2024.. £73,996) is not depreciated. 29

Leeds Autlsm Servlces Notes to the Financial Statements For the year ended 31 March 2025 11 D8btors 2025 2024 Amounts falllng due wlthln one year: Trade debtors Other debtor Prepayments 146,080 184,491 3,210 20,310 71,667 217,747 208,011 12 Credltors: amounts falllng due wlthln one year 2025 2024 Notes Bank loans Other taxation and social 8eGurity Trade creditors other credilors Pension scheme deflclt obligations 14 13,093 17,923 16,915 42,692 4,855 11,955 20,382 8,359 46,104 1,902 15 95,478 88,702 13 Credltors: amounts falllng du• aftèr more than one year Notes 2025 2024 Bank loans 14 14,677 28,608 14,677 26,608 14 Loans and overdrafts 2025 2024. Bank loans 27,770 38.563 Pay8ble within one year P8yable after one yaar 13,093 14,677 11,955 26,608 Bank borrowings constitute a loan of £250,000 which was obtained from Unity Trust Bank plc in Ihe year to March 2006 to be repaid over 20 years at an interest rate of 2Q/o above bank base rate. The loan is secured by a first legal charge over the premises at 16 Church Road, Armley, Leeds. 30

Leeds Autlsm Services Notes to the Flnanclal Statements For the year ended 31 March 2025 15 Rellr8ment beneflt schemes Deflnecl contrlbutlon scheme The charity operates a defined contribution pension schem8 for all qualifying employe8s. The assets of the scheme are held separately from those of the charity in an independently administered fund. The charge to the st8tement of financial activity in respect of defined contribution schemes was £40,585 (2024: £46,904). Deflned beneflt schame The ¢haritabl& company participates in The Pensions Trust Growth Plan, a multi-employer scheme which provides benefits Io Some 950 non-associat8d participatin9 employers. The schem8 is defined benefit scheme in the UK. It 18 not possible for the charitable company to obtain sufficient Information to enable it to account for the scheme as a éefined benefit scheme. In accordance with Charities SORP (FRS102) il therefore accounts for it by providing for the present value of all contribution to make good the deficit. Presenl Value of Obllgatlon 2025 2024 2023 Present value of obligation 4,855 1,902 4,072 Reconclliatlon of Openlng and Closlng Prov18ion 2025 2024 Provision al the start of the year Unwinding of discount Deficit Contribution paid Actuarial re-measuremants: impact of any change in assumptions amendments to the contribution schedul& 1,902 50 (1,939) 4,072 156 (2,327> 31 4,811 Deflclt Contrlbutlons Schedule The following schedule details the future deficit contributions agreed be￿een the charity and the scheme. These contributions have been used lo derive the charity's balance sheet liability applying the discount factor noted below. 2025 2024 2023 Year 1 Year 2 Year 3 1,732 1,732 1,732 1,902 2,327 1,939 Assumptlons 2026 2024 2023 /0 per annum /oper annum 0/0 per annum 4.84 5.31 5.52 Rate of discount 31

Leeds Autlsm Services Notes to the Flnancial Statements For the year ended 31 March 2025 15 Retirement ben8fit schemas contlnued The di$ccunt rales shown above are th8 equivalent sing18 discount rales which, when used to discount the future recovery plan contributions, would give the same results as using a full AA corporate bond yield curve to discount the same recovery plan contributions. 16 Operatlng lease commltments At the reporting end date the charity had outstanding commilments for futur8 minimum lease payments under non-cancellable operating leases, which fall due as follows: 2025 2024 1,375 1,375 2,358 2,750 Wrthin one year Belween and five years 2,750 5.108 17 Related party transactlons There were no disclosable related party transactions during the year (2024.. none). 18 Re8trlcted funds The organisation had no restricted fund8 at the balance sheet daté <2024: £Nil). 19 Analy818 of changes In net funds At31 March At 1 Aprll Non Cash Flow 2024 Cash flows 2026 Cash at bank and in hand Loans falling due within one year Loans falling due after more than one year 386,614 (11,955) (26,608) 230,913 10.793 617,527 (11,931) (13,093) 11,931 (14,677) 348,051 241,706 10,793 589,757 32

Leeds Autism Services Note8 to tho Financlal Statemenls For the year ended 31 March 2025 20 Cash generaled from operations 2025 2024 Surplusl{Deficit) for th8 year 230,798 (49,317) Adjustments for-. Dapreciation of tsngible fixed assets Profit on disposal of tangible fixed assets Interest payable (Incr8ase)Id8creased in debtors Increasel(decreasedl in cr8dilors 24,813 1700) 2,833 19,736) 5,638 22,397 3,708 132,866 (13,767) Cash generated from operatlons 253,646 95,887 21 Comparatlve statement of flnanclal actlvltles Unrestrlcted funds Restricted funds Total 2024 Income from: Donations and non-performance related grants Charitable activities other incom8 6,459 2,085,477 8,789 8,912 15,371 2,085,477 8,769 Total Incomo 2,100,705 8,912 2,109,e17 Charit8ble activities 2,158,146 787 2,158.933 Total expenditura 2,158,146 787 2,158,933 Net InGomlngl(outgoing) resources befor• transfers (57.441) 8,125 (49,316) Gross transfers betwe6n funds 8,922 (8,922) Nel {expenditure>lin¢ome for the year Nel expenditure Actuarial gainl{loss) on defined benefit pension schemes (48,519) 1797) (49,316) (1) {1) Net movemont In funds {48,520) (797) (49,317) Fund balances at 1 April 2023 833,992 797 834,789 Fund balancès at 31 March 2024 785,472 785,472 33