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← Asperger East Anglia

2025-03-31-accounts

CHARITY REGISTRATION NUMBER: 1074699

Asperger East Anglia Unaudited financial statements

31 March 2025

Asperger East Anglia

Financial statements

Year ended 31 March 2025

Page
Trustees' annual report 1
Independent examiner's report to the trustees 12
Statement of financial activities 14
Balance sheet 15
Notes to the financial statements 16

Asperger East Anglia

Trustees' annual report

Year ended 31 March 2025

The trustees present their report and the unaudited financial statements of the charity for the year ended 31 March 2025.

The financial statements have been prepared in accordance with the accounting policies set out in notes to the accounts and comply with the charity's governing document, the Charities Act 2011 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 published in October 2019.

Reference and administrative details

Registered charity name Asperger East Anglia Charity registration number 1074699 Principal office Charing Cross Centre 17-19 St John Maddermarket Norwich NR2 1DN

The trustees

The trustees who served during the year and at the date of approval were as follows:

Mr Jeremy Elliott Dr Elizabeth Kershaw BSc PGCE PhD Dr Ekkehart Staufenberg MSc, MD, MRCPsych, Cert.HM Mr Norman Angus BSc (Hons) (resigned 18 March 2025) Mrs Julie Elliott Mrs Mary Laxton (resigned 1 May 2025) Ms Jo Watts (resigned 15 April 2025) Mrs Rowena Alston (appointed 3 June 2024) Ms Fiona Hare Rev Andrew Good Prof Peter Langdon DClinPsy, PhD, CPsychol, AFBPsS Dr Simon Brett (appointed 5 August 2024 and resigned 1 May 2025)

Chief Executive Officer Thecla Fellas Independent examiner Shaun Mary FCA Lovewell Blake LLP Chartered accountants Bankside 300 Peachman Way Broadland Business Park Norwich NR7 0LB

Bankers

HSBC Bank plc 18 London Street Norwich Norfolk

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Asperger East Anglia

Trustees' annual report (continued)

Year ended 31 March 2025

Objectives and activities

In addition, the charity managed a number of specific projects during the year ended 31 March 2025 as follows:

Providing Information, Advice, Guidance and Support

The Charity continued to respond to hundreds of telephone calls and emails from people requesting support, information, advice and guidance on Autism/ Asperger syndrome and associated issues.

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Asperger East Anglia

Trustees' annual report (continued)

Year ended 31 March 2025

Objectives and activities (continued)

Raising Awareness of Asperger Syndrome

Over the year we have continued to raise awareness of the needs of those with Autism/Asperger syndrome and their families. We have made use of the virtual resources adopted during the pandemic to continue to raise awareness and ensured the following:

Risk Management

The strategic committee met regularly during this year to help plan for expected funding cuts and to prepare for the most significant risks that the charity faces including:

Objectives for the Year

Asperger East Anglia's key aims, and objectives met in 2024/25 were:

Public Benefit

The public benefit of our service is to all our clients who have been formally diagnosed with Asperger syndrome (AS), their families, carers, educators, and employers.

The trustees have paid due regard to the Charity Commission's guidance on public benefit in deciding what activities the charity should undertake.

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Asperger East Anglia

Trustees' annual report (continued)

Year ended 31 March 2025

Achievements and performance

Children, Young People and Families Services

Children and Family Support Groups

During this year our Children and Family support group have met once a month. A staff member with the support of parents delivered creative activities social games, art, craft, and social activities outside of the group. The group is well supported by the parents attending and has the potential to be self-running.

Education Advice has been delivered from our Norwich Drop-in Centre to parents struggling to cope with the education system including applying for an Educational Health and Care Plan Advice and support included telephone and e-mail support as well as face to face meetings in our offices.

Adult Services

Carers Support

Asperger East Anglia is an active advocate for carers and cared-for people with autism, helping to promote the user voice in terms of their rights, needs and awareness raising amongst the statutory and business sectors. Our groups are a lifeline for all carers accessing support. In person meetings have been held once a month at the Charing Cross Centre. Those attending have had access to professional advice and support regarding general or specific issues as well as support with applying for benefits, and access to advocacy where decisions on benefit entitlements are challenged. We continued to support family carers living in rural areas or with accessibility issues by providing a virtual meeting once a month. The carers meetings have provided new opportunities for support and connecting with other family carers of autistic people.

Adult Social groups

The weekly groups provide social activities in different settings. The meetings bring likeminded people with Autism together and helps to reduce isolation and provide peer support and friendships. Groups have been delivered in Norwich, Kings Lynn and Beccles and continue to be popular with requests to register to attend remaining high. The age of people seeking to attend range from 17 years to 70 years. Groups are held one week in person and the following week online which helps those more isolated individuals unable to travel to have the opportunity to meet socially.

Women and non-binary group

The group meets weekly on alternative weeks in person and on-line. During this year we have provided group meetings in West Norfolk through the provision of regular Drop-In support sessions held in central King's Lynn.

Employment Training and Welfare Support

We provided in-housework experience at our Beccles Workshop project. During the year we provided bespoke training placements for individuals to gain work experience in our Workshops including woodwork, electronic repair skills, retail and online selling. Our employment advisor provided help with CV writing, job coaching, seeking and applying for jobs and volunteering opportunities. We have supported employers with Autism awareness training and given advice on reasonable adjustments in the workplace helping to achieve job retention.

Our Welfare Support was mainly providing people with help navigating DWP benefit claims. Requests for help with transferring claimants from Employment Support Allowance to Universal Credit heavily increased during this year. Applications for Personal Independence Payment (PIP) continue to be difficult to apply for with the majority of those seeking an award not meeting criteria.

Personal Support Service

The personal support service offers individuals with Asperger syndrome the opportunity to receive support in a range of settings and situations including within their home environment.

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Asperger East Anglia

Trustees' annual report (continued)

Year ended 31 March 2025

Our PA's work with a person-centred approach to assist individuals to access community-based activities and promote independence. Individuals who accessed this service were funded by personal budgets funded by the local authority or privately funded. We supported 10 individuals with Norfolk personal budgets 2 with Suffolk budgets and 8 private paying clients.

Most referrals have had complex needs including severe and enduring mental health issues which have required intensive support.

We continued to struggle to recruit staff with experience in both autism and mental health and had to limit the number of referrals accepted into the service.

Autism Wellbeing Centre

Our Autism Wellbeing Centre based within our Norwich Drop-in service employed a qualified Holistic Practitioner with a Masters in Autism and provided a range of bespoke complimentary services to help people experiencing anxiety, stress, anger issues, autistic melt downs and panic attacks. The Wellbeing Centre provided a Sensory Room during this year which was available for people to use when in the city and feeling anxious or stressed. We held our carers and women's group meetings within the Wellbeing rooms, a listening service for those needing to talk confidentially about their difficulties with understanding their emotions and therapeutic art class's.

Independent Living Project

Our independent living project is housed above one of our premises in Beccles and has offered young people with AS the opportunity to be supported while learning all the skills needed to live independently. We have through the year supported a further 4 clients to move into their own accommodation and have supported them with their independent living skills.

Review of Fundraising Performance

The charity continued to need to raise funds for specific projects and to meet the general management costs of the charity, by:

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Asperger East Anglia

Trustees' annual report (continued)

Year ended 31 March 2025

Achievements and performance (continued)

The following funders have supported our charitable activities during the year:

----- Start of picture text -----
The Albert Gubay Charitable Training and Employment Workshops
Foundation –
Suffolk Community Foundation – Women’s Group
Women and Girls Fund
The National Lottery Community Adult Social Group/trips and visits
Fund – Awards for All
Douglas Arter Foundation Sensory Room
R C Snelling Sensory Room
The Pennycress Trust Sensory Room
King Charles III Fund Wellbeing Hub for Autistic People and their Family
Carers
The Clothworker’s Foundation Vehicle (transit van)
Nichol Young Foundation Training and Education Workshop Beccles
Mickleham Trust Drop In Centre Norwich
The Barber Holt Charity Drop In Centre Norwich
Suffolk Community Foundation – Specialist Employment Advisor Salary
Hill Family Grant-making
Programme
The Hedley Foundation Training and Employment Workshop Beccles
Alpkit Foundation Trips and Visits
Norfolk Community Foundation King’s Lynn Drop In 4 Support
–
Freebridge Community Fund
Eastern Counties Educational Training and Employment Workshop
Trust
The Screwfix Foundation Sensory Room
Norfolk Community Foundation King’s Lynn Drop In 4 Support, Women’s Group
– West Norfolk Lives
Suffolk Community Foundation – Specialist Employment Advisor Salary
Non-Fundholder Grant-making
Programme
Norfolk Community Foundation - Autism Wellbeing Centre, Therapeutic and Craft
Love Norfolk Fund 2024 with Activities
support from the Flux Family
Fund
Norfolk Community Foundation Community Voices Programme:
– Norfolk and Waveney Women’s health project
Community Voices Fund
Kip and Alison Bertram Unrestricted
Charitable Trust
East Suffolk Community Adult Social Group, East Suffolk
Partnerships – Beccles, Bungay,
Halesworth and villages
Beccles Townlands Charity Transit Van
The Tudwick Foundation Supporting individuals affected by the Cost of
Living Crisis,
Anne French Memorial Trust Restricted grant from the Anne French Memorial
Trust (wording provided by Bishop of Norwich)
Suffolk Community Foundation – Specialist Autism Employment Advisor
Suffolk Giving Fund
Suffolk Community Foundation – Training and Employment Workshop
Frank Jackson Fund
Norfolk Community Foundation Drop-In Centre Norwich
–
Surviving Winter Fund
----- End of picture text -----

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Asperger East Anglia

Trustees' annual report (continued)

Year ended 31 March 2025

Achievements and performance (continued)

Management Review

The charity has been managed during the year by the following:

Trustees - responsible for the management of the charity's activities and its financial position.

Committees

Finance Committee - responsible for setting the budget and overseeing the financial position;

Strategic Development Committee - responsible for the development of the charity's strategy;

Staffing Committee - responsible for overseeing the charity's staffing and pay levels.

Chief Executive Office - responsible for overseeing the day to day functions.

During the reporting year Asperger East Anglia employed 29 staff, 3 of whom were paid for a maximum of 37.5 hours per week. The remaining staff worked on a part-time or sessional basis.

The charity is an equal opportunities employer. It is aware of its statutory duty to support the employment of disabled persons where possible, both in recruitment and by retention of employees who become disabled whilst in the employment of the charity, as well as generally through training and career development. During the year 2024-25 Asperger East Anglia employed 5 people with Asperger syndrome (a registered disability under the Disabled Persons Act).

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Asperger East Anglia

Trustees' annual report (continued)

Year ended 31 March 2025

Financial review and going concern

The financial year 2024/2025 has been a difficult one, probably more difficult than any other in the past few years in the aftermath of the Covid pandemic. The high cost of living has had its impact on the charity, its staff, footfall to our shops/workshops and fundraising too. Our reserves have been gradually eroded throughout the financial year forcing us to make difficult decisions in order to continue our work. It has been much more difficult for us to raise money from donors. It is against this background and the difficulties it presents that we continuously review our options and enable ongoing operations in support of our clients and their families.

We continued to deliver our vital services throughout the year, as clients themselves are feeling the pinch of economic uncertainly. We managed our budget wisely while seeking new sources of funding via our dedicated fundraiser. Most importantly though we could afford to continue. We maintained a balanced portfolio of funding, relying least on statutory sources, taking advantage of every opportunity for available lottery or trust funds but most importantly growing our own resources year on year, making us more self-funding and therefore self-reliant. Uncertainty is never far away but we will always put the charity first and continue to seek to mitigate future issues by being forward-looking and finding ways to best manage our cashflow. We are prepared to make the tough decisions as and when necessary to ensure the continued existence of the charity and support its aims and goals.

Our income for the financial year was £329,527 (2024: £454,643), down by £125,116 approximately 27.5% on the previous year and expenditure was £425,111 (2024: £434,485), a decrease of approximately 2.2%. This reflects the increasing costs of power and essential items and battling high inflation. This in turn has decreased our overall funds balance from £110,345 at the end of 2023/24, to £16,698 for 2024/25. In recent years, it was expected that pressure on funding would continue to force the charity to to use its reserves to aid those projects whose funding had declined, however it has hit us harder than even we expected and, though it was mitigated in part by an unexpected legacy, we still found ourselves in a tough position at the turn of the year.

These accounts should always be read in conjunction with those of the trading arm. It must be remembered that we can only utilise restricted funding for the purposes the funder(s) intends, and any unanticipated charges or events must be borne by unrestricted funds. Our trading arm, Asperger Community Development (East Anglia) Limited (ACD) continues to generate income since the move to Beccles in July 2014. The Beccles operation has borne fruit and all the staff there, in whatever capacity, must be be commended for the effort they put in to make it work. It has enabled us to demonstrate to funders that we are doing things to help ourselves and provides valuable unrestricted income that we can use to support the charity's efforts. This "opportunity shop" has everything in one place, a shop, workshops (Furniture, Electrical), a centre for our e-Bay sales and space for training/meeting rooms. The flexibility of the facility and those involved have demonstrated that they can maintain what works well but adjust what doesn't, this presents an ever-changing look to where and how our income gets generated.

In October 2017 we opened a second retail shop in Beccles, complementing our existing facility. The main reason for doing so was to expand our floor sales area but to also utilise the upstairs space and provide supported living to young people with Autism. This has proven to be a highly successful venture that we hope to replicate and expand sometime in the future.

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Asperger East Anglia

Trustees' annual report (continued)

Year ended 31 March 2025

Financial review and going concern (continued)

However, the charity remains under significant financial pressure. We are doing ok at this moment in time, but we have been close to critical before, and we want to be sure we can still support all our services into the future. The local authority in Norfolk, seems unwilling to give additional resources, and they continue to pay little regard to the struggles of people with Autism, care assessments are still failing to identify the needs of our service users and in our view, they continue to fail to to abide by the Autism Act of 2009. Norfolk County Council do have an Autism strategy but as much as we'd like to support it, its superficial at best and does very little to actually support the autistic beyond a twelve-week period.

This year new projects have been initiated to support the requirements of the wellbeing and emotional needs of our client community. Our CEO has had the vision in seeking new ways to help and support the charity provide a continuous service in challenging times. It has not been without some considerable effort on the part of AEA/ACD management, our staff and those we look to aid us in our fundraising activities, for matters to have been maintained to the extent that they have. We highly value all those funders, whether large or small, who have supported this charity through the years, we could not do this without them. We will maintain our focus and deliver our service with the help of the much-valued staff and continue to provide valuable services to those with AS and their families.

As we look forward to the new financial year we are already having to make difficult decisions, the rise in NI and increases to minimum wage from the beginning of April have forced us to reduce hours of some staff, let some staff go and make others redundant, holding on to staff that actually drive our income streams. Honestly, we are in survival mode only expending what we can afford. We have challenged every piece of expenditure once again, trying to make ourselves even more cost efficient, while still supporting our clients. We are though, on the brink of introducing, indirectly, an exciting development, the provision of a diagnostic service, which will hopefully be in pace by mid-year 2025.

Adaptability and flexibility have been key to providing for the community, we have done it for several years and with good management of change we can maintain our effectiveness. We intend to continue to find ways to maintain or offer services in some way, shape or form in the future. We need to be imaginative as we hope you realise we have always had to be. We must always seek to maintain our transparency; be clear on how beneficial we are and can be to a very specific group of people with a lifelong need that can be eased with our help but not cured. We must continue to persuade people and funders alike that we are worth supporting, that we can have a positive impact on people's lives and that in most cases we work for and achieve great results. The Trustees wish to thank every single person, group and organisation that supports us from the smallest donation, to buying something in our shops or on e-Bay, to those interested in and generously funding our projects.

Reserves policy

It is the aim of the trustees to build and maintain free reserves totalling £100,000, sufficient to cover the operating costs of the charity for a 3 to 4 month period and thereby secure the continued provision of its services in the event of significant demands for such service being placed upon it without immediate funding.

The free reserves at 31 March 2025 amount to £1,575 (2024: £127,425). Designated funds totalled £1,953 (2024: £2,332) and restricted funds totalled net assets of £nil (2024: £1,000).

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Asperger East Anglia

Trustees' annual report (continued)

Year ended 31 March 2025

Financial review and going concern (continued)

Going Concern

The Trustees remain satisfied the financial statements should be prepared on a going concern basis as they believe that:

will be sufficient to enable the charity to continue to operate. Therefore the Trustees believe that there are no material uncertainties over the going concern status of the charity.

The Trustees plan to make an application to convert the charity to a Charitable Incorporated Organisation (CIO) and are aiming for the charity to convert to a CIO from 31 March 2026. On conversion the activities its trading company, Asperger Community Development (East Anglia) Limited may transfer to the CIO but there may be a delay in the transfer as there are a number of contracts and agreements which will need to be changed prior to the transfer.

Plans for future periods

Key Future Plans

In addition to the continuance of all our projects Asperger East Anglia's key aims and objectives for 2025/2026 are:

Structure, governance and management

Constitution

Asperger East Anglia is a registered charity and is governed by a Declaration of Trust made on the 8th July 1998 and Supplemental Deed 8th June 2004.

Recruitment and Appointment of Trustees

The minimum number of serving trustees is three. Trustees are appointed by a resolution of the trustees, passed at a special meeting with 21 days notice. In selecting persons to be appointed as trustees, the existing trustees shall take into account the benefits of appointing a person who through residence, occupation, employment, special knowledge, or personal or professional qualifications can make a contribution to the pursuit of the objects or the management of the Charity.

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Asperger East Anglia

Trustees' annual report (continued)

Year ended 31 March 2025

Structure, governance and management (continued)

Trustees Induction and Training

All new trustees are provided with a comprehensive induction pack to Asperger East Anglia, which includes the Deed of Trust, current business plan, staffing structure, annual budget and last accounts. They are also provided with details of their obligations under Charity Law. Following their appointment, we will endeavour to provide trustees with ongoing training by recommending relevant courses for them to attend as appropriate.

Organisation Structure and Decision Making

The Trustees meet at least bi-monthly with special meetings being held when circumstances dictate. The trustees govern and strategically manage the charity but employ a Chief Executive Officer and staff to carry out day to day functions.

Related parties

One of the Trustees of Asperger East Anglia is also a director of Asperger Community Development (East Anglia) Limited, while a further Trustee is company secretary.

True and Fair override

The accounts (financial statements) have been prepared to give a "true and fair" view and have departed from the Charities (Accounts and Reports) Regulations 2008 only to the extent required to provide a "true and fair" view. This departure has involved Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS102) issued in October 2019 rather than the Accounting and Reporting by Charities: Statement of Recommended Practice effective from 1 April 2005 which has since been withdrawn.

Independent examiner

S C Mary FCA of Lovewell Blake LLP is willing to be re-appointed as independent examiner for the ensuing year.

The trustees' annual report was approved on 20 December 2025 and signed on behalf of the board of trustees by:

Mr Jeremy Elliott Trustee

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Asperger East Anglia

Independent examiner's report to the trustees of Asperger East Anglia

Year ended 31 March 2025

I report to the charity trustees on my examination of the financial statements of the charity for the year ended 31 March 2025 which are set out on pages 14 to 26.

Responsibilities and basis of report

As the charity's trustees you are responsible for the preparation of the financial statements in accordance with the requirements of the Charities Act 2011 (‘the Act’).

I report in respect of my examination of the charity's financial statements carried out under section 145 of the Act and in carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.

Independent examiner's statement – Matter of concern identified

Since the charity’s gross income exceeded £250,000 your examiner must be a member of a body listed in section 145 of the 2011 Act. I confirm that I am qualified to undertake the examination because I am a member of the Institute of Chartered Accountants in England and Wales (ICAEW), which is one of the listed bodies.

I draw attention to note 3 of the accounts (Accounting policies) regarding Going concern which states the trustees believe that no material uncertainties exist around the going concern status of the charity. Due to the Trustees opinion, the accounts have been prepared on using the going concern basis.

I confirm that no other material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:

  1. accounting records were not kept in respect of the charity as required by section 130 of the Act; or

  2. the financial statements do not accord with those records; or

  3. the financial statements do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a ‘true and fair' view which is not a matter considered as part of an independent examination.

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Asperger East Anglia

Independent examiner's report to the trustees of Asperger East Anglia (continued)

Year ended 31 March 2025

I confirm there are no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.

Your attention is drawn to the fact that the Charity has prepared the accounts (financial statements) 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 (FRS 102) in preference to the Accounting and Reporting by Charities: Statement of Recommended Practice issued on 1 April 2005 which is referred to in the extant regulations but has since been withdrawn.

I understand that this has been done in order for the accounts to provide a true and fair view in accordance with the Generally Accepted Accounting Practice effective for reporting periods beginning on or after 1 January 2015.

Shaun Mary FCA Independent Examiner

Lovewell Blake LLP Chartered accountants Bankside 300 Peachman Way Broadland Business Park Norwich NR7 0LB

13 January 2026

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Asperger East Anglia

Statement of financial activities

Year ended 31 March 2025

2025 2024
Unrestricted Restricted
funds funds Total funds Total funds
Note £ £ £ £
Income and endowments
Donations and legacies 4 87,524 – 87,524 123,443
Charitable activities 5 113,052 128,951 242,003 279,917
------------------------------- ------------------------------- ------------------------------- -------------------------------
Total income 200,576 128,951 329,527 403,360
=============================== =============================== =============================== ===============================
Expenditure
Charitable activities 6 (182,434) (242,677) (425,111) (434,785)
------------------------------- ------------------------------- ------------------------------- -------------------------------
Total expenditure (182,434) (242,677) (425,111) (434,785)
=============================== =============================== =============================== ===============================
Net expenditure before transfer of funds 18,142 (113,726) (95,584) (31,425)
Transfers between funds (112,726) 112,726 – –
------------------------------- ------------------------------- ------------------------------- -------------------------------
Net movement in funds (94,584) (1,000) (95,584) (31,425)
Reconciliation of funds
Total funds brought forward 111,282 1,000 112,282 143,707
------------------------------- ------------------------------- ------------------------------- -------------------------------
Total funds carried forward 16,698 – 16,698 112,282
=============================== =============================== =============================== ===============================

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

The notes on pages 16 to 26 form part of these financial statements.

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Asperger East Anglia

Balance sheet

31 March 2025

2025 2024
Note £ £ £ £
Fixed assets
Tangible fixed assets 12 23,170 1,525
Current assets
Debtors 13 30,871 87,329
Cash at bank and in hand 1,367 68,044
-------------------------- -------------------------------
32,238 155,373
Creditors: Amounts falling due within
one year 14 (28,710) (24,616)
-------------------------- -------------------------------
Net current assets 3,528 130,757
-------------------------- -------------------------------
Total assets less current liabilities 26,698 132,282
Creditors: Amounts falling due after
more than one year 15 (10,000) (20,000)
-------------------------- -------------------------------
Net assets 16,698 112,282
========================== ===============================
Funds of the charity
Restricted funds – 1,000
Unrestricted funds 16,698 111,282
-------------------------- -------------------------------
Total charity funds 17 16,698 112,282
========================== ===============================

These financial statements were approved by the board of trustees and authorised for issue on 20 December 2025, and are signed on behalf of the board by:

Mr Jeremy Elliott Trustee

The notes on pages 16 to 26 form part of these financial statements.

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Asperger East Anglia

Notes to the financial statements

Year ended 31 March 2025

1. General information

The charity is a public benefit entity and a registered charity in England and Wales and is unincorporated. The address of the principal office is Charing Cross Centre, 17-19 St John Maddermarket, Norwich, NR2 1DN.

2. Statement of compliance

The charity constitutes a public benefit entity as defined by FRS 102. 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 issued in October 2019, the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102), the Charities Act 2011 and UK Generally Accepted Accounting Practice.

The financial statements have been prepared to give a 'true and fair' view and have departed from the Charities (Accounts and Reports) Regulations 2008 only to the extent required to provide a 'true and fair view'. This departure has involved following the 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 issued in October 2019 rather than the Accounting and Reporting by Charities: Statement of Recommended Practice effective from 1 April 2005 which has since been withdrawn.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis.

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Asperger East Anglia

Notes to the financial statements (continued)

Year ended 31 March 2025

3. Accounting policies (continued)

Going concern

The accounts have been prepared on the going concern basis and the charity believes that no material uncertainties exist.

The Trustees remain satisfied the financial statements should be prepared on a going concern basis as they believe that:

will be sufficient to enable the charity to continue to operate.

The Trustees have considered the level of funds held and the expected income and expenditure for the next 12 months from authorising these financial statements. The budgeted income and expenditure is sufficient with the level of reserves for the charity to be able to continue as a going concern. Therefore the Trustees believe that there are no material uncertainties over the going concern status of the charity.

The Trustees plan to make an application to convert the charity to a Charitable Incorporated Organisation (CIO) and are aiming for the charity to convert to a CIO from 31 March 2026. On conversion the activities its trading company, Asperger Community Development (East Anglia) Limited may transfer to the CIO but there may be a delay in the transfer as there are a number of contracts and agreements which will need to be changed prior to the transfer.

Funds structure

Unrestricted funds are available for use at the discretion of the Trustees to further any of the charity's purposes.

Designated funds are unrestricted funds earmarked by the Trustees for particular future project or

commitment.

Restricted funds are subjected to restrictions on their expenditure declared by the donor or through the terms of an appeal.

Income

All income is included in the Statement of Financial Activities when entitlement has passed to the charity, it is probable that the economic benefits associated with the transaction will flow to the charity and the amount can be reliably measured. The following specific policies are applied to particular categories of income:

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Asperger East Anglia

Notes to the financial statements (continued)

Year ended 31 March 2025

3. Accounting policies (continued)

Income (continued)

Expenditure

Expenditure is recognised on an accruals basis as a liability is incurred. Expenditure includes any VAT which cannot be fully recovered, and is classified under headings of the statement of financial activities to which it relates:

All costs are allocated between the expenditure categories of the Statement of Financial Activities on a basis designed to reflect the use of the resource. Costs relating to a particular activity are allocated directly, others are apportioned on an appropriate basis, as set out in the notes to the accounts.

Operating leases

Rentals payable under operating leases are charged in the Statement of Financial Activities on a straight line basis over the lease term.

Tangible assets

The cost of tangible fixed assets includes only the expenditure incurred in bringing the assets into working condition for their intended use.

There is no value below which assets are not capitalised.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

Motor Vehicles - 25% reducing balance Office Equipment - 25% reducing balance

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Asperger East Anglia

Notes to the financial statements (continued)

Year ended 31 March 2025

3. Accounting policies (continued)

Taxation

The charity is exempt from income tax on all its activities.

Financial instruments

A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument.

Basic financial instruments are initially recognised at the amount receivable or paable including any related transaction costs, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.

Current assets and current liabilities are subsequently measured at the cash or other consideration expected to be paid or received and not discounted.

Debt instruments are subsequently measured at amortised cost.

Defined contribution plans

Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided.

4. Donations and legacies

Unrestricted Total Funds Unrestricted Total Funds
Funds 2025 Funds 2024
£ £ £ £
Donations
Donations 26,176 26,176 21,809 21,809
Gift aid from Asperger Community
Development (East Anglia) Limited 61,348 61,348 51,729 51,729
Legacies
Legacies – – 49,905 49,905
-------------------------- -------------------------- ------------------------------- -------------------------------
87,524 87,524 123,443 123,443
========================== ========================== =============================== ===============================
Charitable activities
Unrestricted Restricted Total Funds
Funds Funds 2025
£ £ £
Personal Support Service 113,052 – 113,052
Personal Development and WellBeing Centre – 4,570 4,570
Education and Training – 69,000 69,000
Drop in Centre – 26,955 26,955
Adult Group – 28,426 28,426
Adult Carers – – –
Children and Family Support – – –
------------------------------- ------------------------------- -------------------------------
113,052 128,951 242,003
=============================== =============================== ===============================

5. Charitable activities

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Asperger East Anglia

Notes to the financial statements (continued)

Year ended 31 March 2025

5. Charitable activities (continued)

Unrestricted Restricted Total Funds
Funds Funds 2024
£ £ £
Personal Support Service 142,092 – 142,092
Personal Development and WellBeing Centre – 36,443 36,443
Education and Training – 31,545 31,545
Drop in Centre – 60,777 60,777
Adult Group – 2,715 2,715
Adult Carers – 145 145
Children and Family Support – 6,200 6,200
------------------------------- ------------------------------- -------------------------------
142,092 137,825 279,917
=============================== =============================== ===============================

6. Expenditure on charitable activities

Activities
undertaken Total funds Total fund
directly Support costs 2025 2024
£ £ £ £
Personal Support Service 123,447 25,200 148,647 159,808
Drop in Centre 39,937 6,008 45,945 68,349
Adult Carers – – – 163
Personal Development and WellBeing
Centre 26,037 1,019 27,056 46,033
Adult Group 34,687 6,336 41,023 1,928
Education and Training 142,016 15,380 157,396 147,751
Children and Family Support – – – 6,973
Governance costs – 5,044 5,044 3,780
------------------------------- -------------------------- ------------------------------- -------------------------------
366,124 58,987 425,111 434,785
=============================== ========================== =============================== ===============================
Analysis of governance costs
Unrestricted Restricted Total Funds Total Funds
Funds Funds 2024 2023
£ £ £ £
Independent examination 5,044 – 5,044 3,780
====================== ============= ====================== ======================
Support costs
Charitable Total
Governance Activities Allocated
£ £ £
Staff costs - Usage – 40,164 40,164
Other admin costs - Usage 5,044 13,779 18,823
---------------------- -------------------------- --------------------------
5,044 53,943 58,987
====================== ========================== ==========================

Expenditure on charitable activities included £242,677 (2024: £250,410) of restricted expenditure and £182,434 (2024: £184,375) of unrestricted expenditure.

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Asperger East Anglia

Notes to the financial statements (continued)

Year ended 31 March 2025

7. Net expenditure

Net expenditure is stated after charging/(crediting):

2025 2024 £ £ Depreciation of tangible fixed assets 2,133 508 Operating lease payments 16,839 16,809

8. Independent examination fees

Fees payable to the independent examiner for: Independent examination of the financial statements

2025 2024 £ £ 5,044 3,780

9. Staff costs

The total staff costs and employee benefits for the reporting period are analysed as follows:

2025 2024
£ £
Wages and salaries 367,448 369,515
Social security costs 18,114 18,731
Employer contributions to pension plans 5,192 6,637
------------------------------- -------------------------------
390,754 394,883
Less: recharged to Asperger Community
Development (East Anglia) Ltd (23,146) (25,687)
------------------------------- -------------------------------
367,608 369,196
=============================== ===============================

Key management personnel remuneration amounted to £52,169 in respect of one employee (2024: £54,512 one employee).

The average head count of employees during the year was 23 (2024: 28).

No employee received employee benefits of more than £60,000 during the year (2024: Nil).

10. Trustee remuneration and expenses

The trustees received no remuneration and had no expenses re-imbursed during either the current or previous year.

11. Transfers between funds

Transfers between funds have been included in order to remove old balances which have been expended in previous years and to eliminate deficits on projects funded with restricted funds.

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Asperger East Anglia

Notes to the financial statements (continued)

Year ended 31 March 2025

12. Tangible fixed assets

Motor Office
vehicles Equipment Total
£ £ £
Cost
At 1 Apr 2024 12,210 32,298 44,508
Additions 22,000 2,450 24,450
Disposals (12,210) – (12,210)
-------------------------- -------------------------- --------------------------
At 31 Mar 2025 22,000 34,748 56,748
========================== ========================== ==========================
Depreciation
At 1 Apr 2024 11,538 31,445 42,983
Charge for the year 1,375 758 2,133
Disposals (11,538) – (11,538)
-------------------------- -------------------------- --------------------------
At 31 Mar 2025 1,375 32,203 33,578
========================== ========================== ==========================
Carrying amount
At 31 Mar 2025 20,625 2,545 23,170
========================== ========================== ==========================
At 31 Mar 2024 672 853 1,525
========================== ========================== ==========================
13. Debtors
2025 2024
£ £
Trade debtors 1,560 8,866
Prepayments and accrued income 21,074 69,858
Amounts owed by Asperger Community Development (East Anglia)
Limited 8,237 8,605
-------------------------- --------------------------
30,871 87,329
========================== ==========================
14. Creditors: Amounts falling due within one year
2025 2024
£ £
Trade creditors 212 1,921
Accruals and deferred income 16,076 15,287
Social security and other taxes 9,673 5,917
Other creditors 2,749 1,491
-------------------------- --------------------------
28,710 24,616
========================== ==========================
2025 2024
£ £
Deferred income brought forward 11,507 1,615
Released during the year (11,507) (1,615)
Deferred during the year 10,000 11,507
-------------------------- --------------------------
Deferred income carried forward 10,000 11,507
========================== ==========================

Deferred income relates to personal budget income for April 2025 and grant funding for the second of three years.

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Asperger East Anglia

Notes to the financial statements (continued)

Year ended 31 March 2025

15. Creditors: Amounts falling due after more than one year

2025 2024
£ £
Accruals and deferred income 10,000 20,000
========================== ==========================
2025 2024
£ £
Deferred income brought forward 20,000 -
Released during the year (10,000) -
Deferred during the year - 20,000
-------------------------- --------------------------
Deferred income carried forward 10,000 20,000
========================== ==========================

Deferred income relates grant funding for the third year of three year funding.

16. Pensions and other post retirement benefits

Defined contribution plans

The amount recognised in income or expenditure as an expense in relation to defined contribution plans was £5,192 (2024: £6,637).

17. Analysis of charitable funds

Unrestricted funds

Unrestricted funds
At
At 1 Apr 2024 Income Expenditure Transfers 31 Mar 2025
£ £ £ £ £
General funds 108,950 200,576 (182,434) (112,347) 14,745
William Olive Fund 2,332 – – (379) 1,953
------------------------------- ------------------------------- ------------------------------- ------------------------------- --------------------------
111,282 200,576 (182,434) (112,726) 16,698
=============================== =============================== =============================== =============================== ==========================
At
At 1 Apr 2023 Income Expenditure Transfers 31 Mar 2024
£ £ £ £ £
General funds 135,346 265,535 (184,375) (107,556) 108,950
William Olive Fund 2,332 – – – 2,332
------------------------------- ------------------------------- ------------------------------- ------------------------------- -------------------------------
137,678 265,535 (184,375) (107,556) 111,282
=============================== =============================== =============================== =============================== ===============================

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Asperger East Anglia

Notes to the financial statements (continued)

Year ended 31 March 2025

17. Analysis of charitable funds (continued)

Restricted funds

Restricted funds
At
At 1 Apr 2024 Income Expenditure Transfers 31 Mar 2025
£ £ £ £ £
Adult Group 1,000 28,426 (34,687) 5,261 –
Adult Carers – – – – –
Education and Training – 69,000 (142,016) 73,016 –
Moving On – – – – –
Children and Family
Support – – – – –
Drop in Centre – 26,955 (39,937) 12,982 –
Personal Development – 4,570 (26,037) 21,467 –
---------------------- ------------------------------- ------------------------------- ------------------------------- -------------
1,000 128,951 (242,677) 112,726 –
====================== =============================== =============================== =============================== =============
At
At 1 Apr 2023 Income Expenditure Transfers 31 Mar 2024
£ £ £ £ £
Adult Group 33 2,715 (1,714) (34) 1,000
Adult Carers 33 145 (145) (33) –
Education and Training – 31,545 (140,083) 108,538 –
Moving On 720 – – (720) –
Children and Family
Support – 6,200 (6,200) – –
Drop in Centre – 60,777 (60,776) (1) –
Personal Development 5,243 36,443 (41,492) (194) –
---------------------- ------------------------------- ------------------------------- ------------------------------- ----------------------
6,029
======================		 137,825
===============================		 (250,410)
===============================		 107,556
===============================		 1,000
======================

Purposes of funds:

Details and purposes of the funds can be found within the trustees report (pages 1 to 11).

- 24 -

Asperger East Anglia

Notes to the financial statements (continued)

Year ended 31 March 2025

18. Analysis of net assets between funds

As at 31 March 2025

Tangible Net Current Amounts due
Fixed Assets Assets after one year Total 2024
£ £ £
Unrestricted Income
Funds 23,170 1,575 (10,000) 14,745
Designated Funds – 1,953 – 1,953
-------------------------- ---------------------- -------------------------- --------------------------
Total Funds 23,170 3,528 (10,000) 16,698
========================== ====================== ========================== ==========================
As at 31 March 2024
Tangible Net Current Amounts due
Fixed Assets Assets after one year Total 2024
£ £ £
Restricted Income Funds:
Adult Group – 1,000 – 1,000
---------------------- ------------------------------- -------------------------- -------------------------------
Unrestricted Income
Funds 1,525 127,425 (20,000) 108,950
Designated Funds – 2,332 – 2,332
---------------------- ------------------------------- -------------------------- -------------------------------
Total Funds 1,525
======================		 130,757
===============================		 (20,000)
==========================		 112,282
===============================

19. Operating lease commitments

The total future minimum lease payments under non-cancellable operating leases are as follows:

2025 2024
£ £
Not later than 1 year 2,304 2,628
Later than 1 year and not later than 5 years 1,344 3,648
---------------------- ----------------------
3,648 6,276
====================== ======================

- 25 -

Asperger East Anglia

Notes to the financial statements (continued)

Year ended 31 March 2025

20. Related parties

During the year the following transactions were undertaken with Asperger Community Development (East Anglia) Limited, a company in which Mrs Julie Elliott is a director and Mr Jeremy Elliott is company secretary:

2025 2024
£ £
Income received by Asperger East Anglia on behalf of the company (86,786) (100,535)
Expenditure paid by Asperger East Anglia on behalf of the company 24,747 29,335
Expenditure paid by Asperger Community Development (East Anglia)
Ltd on behalf of the Asperger East Anglia (2,678) –
Loan provided to Asperger East Anglia by company 3,000 –
Gift aid due to Asperger East Anglia 61,348 51,729
Balance due from / (to) the company at the period end 8,237 8,605

During the year trustees donated goods for resale through Asperger Community Development (East Anglia) Limited's charity shop. It is not practical to determine the value of donated items gifted.

The charity received a total of £690 (2024: £240) unrestricted donations from the Trustees.

During the year the charity rented premises from The Charing Cross Centre (registered charity 304027) of which Andrew Good (Trustee) is the Centre Manager and Thecla Fellas (CEO) is a Trustee. Rent payable during the year amounted to £12,755 (2024: £12,650). £2,000 was owing at the year end (2024: £nil).

- 26 -