Charity Commission number.. 1076305 LEISURE FOR AUTISM TRUSTEES REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2025
Leisure For Autism Contents Page Trustees Annual Report Indgpendent Examing¢s Report Statement of Financial Activrtie5 Balance Sheet Stslement ol Cash Flows Notes to the Financial Statements 9-17
Leisure For Autism Report of ihe trustees forthe year ended 31st Ortober 2025 The trustees present their annual report and thnancial statements of the charity forthe year ended 31st October 2025. The financial staternents have been prepared in accordance with the accounting policie5 set out in note I to the account5 and comply with the charity's trust deed. the Charities Act 2011 and Accounting and Reporring 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 IFRS 1021 leffecrive l January 20191. Reference znd adrninistrztive inlorrnation Charity Name.. Leisure for Autisrn Charity Number.. 1076305 Structure, go¥emance and management The Charity is a re8lStered charity and Is constituted under a trust deed daied 29th June 1999. Trustees Ms J Breden Mr J Corker Mr A Farlev Mr M Hanbury Chair of Trustee5 Prlnclpal Offict 69 Fairlands Road Sale M33 4AU Independent Examlners Hilton Jones Chartered Cerritied Accountants Hollinwood Business Centre Albert Street Oldham Lancashire OL8 3QL Bankers Lloyds Bank Stockport Branch Box ILKJO BXI ILT The Royal Bank of Scotland plc. st Ann Street Branch Manchester M2
Leisure For Autism Oble¢ffves and a¢tfvlrles The purposes of the charity are= To promote, support and sustain the emotional and physical well-being of (hildren and young people W(h an autistic spectrum condition IASCI by enabling them to parkncipate in self-determined leisure activities focused within their local communities. To support the parents, Car$ and siblings ol the children and youn8 people who rtiCipate in the charity's activitie5 by providing them with respite. To advance the education ol the public in all matters concerning ASC. The main activities are activity based playscheme5 lor youngsters with ASC acros5 the Greater Manchester region. The trustees confirm that they have referred to the Charity Commission's guidance on public benefit when reviewin8 the Charity's aims and objectives, in plannin8 future activities. and seth"n8 the policies for the year. As always, we remaln 8ratelul to our host schools fortheir on-8oin8 SUPPOrt- Gran8e School, Lon8sl8ht, Inscape House School, Cheadle. and PictorAcademy. Timperley. A revlew of our a¢hSevements and perlorniance: Howour actfvltles dellvered publSc beneflt We once again ran three schemes during the summer, as well as two easter schemes and a Saturday scheme in Stockport. On an a88re8ated basls we ran fora total of 33 days Ilast year 351, offerln8 SUPPOrt to 95 chlldren (last year 711 ènd providing 527 days of leisure activities Ilast year 4531. More than ever, we are indebted to the 96 fantaSe staff (last year 821 who worked lor a total of days to make this possible (last year 5341. We were 8150 able to provide much-needed time lor the youngsters, familie5 to undertake the type ol norrnal, everyday activities that they often n't do when their autistic youngster is with them. Our families tell us how important and valuable this time is to them. and they look forward to the playschemes just as eagerly a5 their voun8Sters do. Flnznclal revltw Durin8 the year ending Ottober 2025 our intt)me Int3$ed by £9.538124.98%1. The main receipt was a grant 01 £30,262 Irorn Manchester City Council. with a further £8.944 from Stockport Council. The remainder came from parental contributions and donations. Oyr expenditure increased to £66.983 Irom £61.587, wlth employment costs making up £47,181 of that. Investment p¢)wers and poll¢y The trustees, havin8 regard to the liquidity qUireMentS ol operatln8 the charity. have kept available funds in an intere5t-bearing current account. Reserves poll¢y and zolng Conrn The balance held in unrestricted reseThes at 31st October 2025 was É23.20412024.. É42.4801 all of which are free reserves. Following a rneeting in December 2023 the trustees continue to oversee a managed reduthon in the charity's operation overthe next few years. The trustee5 aim to maintain free reserve5 in unrestricted funds at a level which will cover planned future schemes. The trustees will continue to progress applications for grants as thev feel appropriate and ensure that support and governance costs are covered.
Leisure For Aubsm The Cbarlty's main source of income is grants and fees_ Having regard tothe level of reserves the Trustees consider that it is appropriate to prepare the accounts on a going concern basis and, consequently, the accounts do not include any adju5tment5 that would be nesSary if these source5 of incorne should cease. Risk management The trustees have conducted a review of the major risks to which the charity is exposed and systerns have been established to mitigate those risks. Plans for Future Perlod5 A5 rnentioned above. the tru5tee5 are over5eeinB a managed Scaling down of the charity'5 activities. A5 at the end of this h'nancial year we have effectivety closed down and are managing the winding up of the charity with next yea¥'s accounts being our last. Appolntment oftwstees New trustees are appointed by e¥istin8 trustees and serve for one year after which they may put themselves forward for re-appoSntment. The Trust Oeeil piovides for è minimum of three trustees, with no maximum, with 811 the tru5tee5 due lor re-appointment every year. Francine Browerstepped down from the charity during the vear due to personal commitments.. the remaining trustees have agreed to remain in post until such time a5 the charity is formally dissolved. It is not lelt necessary or appropriate to seek new trustees at this stage. We try to hold quarterly trustee meetings. althou8h these have become more irregular since the pandemic. As a mlnlmum we hold one meettn8 a year. Durin8 these meetin8S the trustees a8ree the broad strate8y and aa$ ol activity lor the Charity. includin8 investment. reserves and risk mana8ernent policies and performance. The day-to-day administration of the Charity is delegated to the Projett Manager and Chair. Twstee Sndurttgn and traSnln8 There have been few trustee changes in recent years. Professional training is usually unnecessary for existing trustees or new joiners because they are all already suitably oualihed in their respective fields. They are all also chosen because they have some exist6n8 link to ihe charity $0 know how it opefates and what its aims are. Trustees responslbllldes In relation to the financlal statements The charity trustees are responsible for preparing a trustees, annual report and hnancial 5tatement5 in accordance with applicable law and United Kingdom Accounting Standards (United Kin8dom Generallv Accepted Accounting Prathcel. The law applicable to charittes in En8land and Wales requires the charity trustees to prepare flnancial statements for ea£h year which give a true and fair view of the state of affairs of the charity and of the incorning re50urce5 and application of re50urce5. 01 the charity for that period. In preparin8 the financial statements. the trustees are required to.. Select suitable accounting principles and then apply them consistentlv- Observe the methods and principles in the applicable Charities SORP- Make judgrnents and estimates that are reasonable and prudent.. State whether applicable accounting standards have been followed, subject to any material departure5 that rnust be disclosed and explained in the fi'nancial staternents-, Prepare the financial statements on a going concern basis unless it is appropriate to presume that the charity will continue in business. The trustees are responsible for keeping proper accwnting records that disclose with reasonable accuracy 3t any time the financial position of the chaTity and to enable them to ensure that the linancial statements cornply with the Charities Act 2011, the applicable Charitres IAccount5 and Reports) Regulations, and the
Leisure For Avti5111 provision of the Trust deed. They are also responsible for safeguarding the assets of the charity and taking reasonable steps for the prevention 3nd detection of fraud and other irregularities. Approved by the trustees on 9 April 2026 and signed on their behalf by= John Corker Chair of trustees
L¢lsure For Autlsffl hvloptndeni Examinerfs Report ForThe Yur End•d 31 od•T 2025 I rewrt on Ihe arm1$ of tho ttmpary the ypwr er¥J&J 31 Ctob8r 2025, hov8 are set out on pag8$6 to 17. R•spèctfv• r•sponslbllhh• of twst••• and •xamlMr The tru$tee$ (who are 8150 direcm of the CLxnpany for the purpow of company lawl are responsible for the preparat0 ef the aCL¥)unis. The tru$thy consNler that an audil L8 not required for Ih15 y88r under sKtson 144121 of the Chanbe5 kt 20111th8 2011 Acll 8ThY thai an iThJen0nI examinat 1$ needed. The chanty 15 required by cornpany L8w Io pwpoie accrued atxwnts arKI l am qvalified to undertake the oxaminabm ty bery o memb¢rd Assooakn 01chart Cortsfi Acwmtants. Ha¥iNJ $8b$Ifi mythl thal th• chority kn not sw kn •LK1it vjmpany Iw aTrJ 1$ aligl)1o for Independent exami1)n, rt Is my re¥pty)sibilityto' examine tho 8C¢QWt8 uTrJer Séct7 145 01th0 2011 Pd,. lo11 prrKedur•$ drthn in ooneral 0irecliLYI$ gNen Chonty Commlon und•r seciknn 145(bl of 2011 Aci." lo slale whether p8rttwk8r mattws havo ¢(ry my•tton¢w. Bsls ol Indep•nd•nt •x•mln•rfs rnport My txaminalion w8S C8rnod oul in a¢c¢yd•rKo 90nW oir•Clh) gJV•n by thé Charlty C¢¥nmission. An examinaiJn indudès a revw ol tho Kcwnbrw) rKuds k691 by the ¢harity 8nd a cornpanson of the accounts pr888nt¢d tho80 recwth. 11 al80 Indth $er#I of any unusual Iwms or disdosur¥$ In the accoun1$. and $•ekity expLInatl as trus> concemin9 any such maiiors. The procedums undertakon do provJ• 811 th¢ OVk1anc8 th•1 wL)uld be required In 8n 8udil •nd nS8quenY no opinion rs gNon as ¢0 wheiher the accounts pr•s•nt 8 ar fair and th• rwrt IJ 'mtt•d 10 mattérs slrHJt In tho iwtwn8nl t4kM. Ind•p•nd•nt •xamln•f• •tst•m•nl In connectn myexaminalw, no matter hw¥ OTh to my•ttenI'. 111 which 9ive$ mo fe8sonobk8 c8use lo bel that in any matsiial r•swt roquirernonts lo keep xcounling in acc4ydonc8 wth $8ctsts) 386 oflhe Compan185 Act 2006., aThl to pr•pare accounts which 8¢¢ryd th• a¢unt r8crxd8, comptywth tha a¢¢ounb"ng ulremonts orsec)n 396 of the coMn6 2006". ar with the molhods and Prip1•S ofthe Statémwl of RocOrr Prac¢ic•'. Aecliunting and Rèporb"ng by Chanties ThJl b88n mot. or 121 10 whith. in my opin. allen1aTr 81#)uld ordwto ¢n8L a wwer wdgr¥taTrJir#J ofthg occounts10 b8 reacw. JM Hillon-Jon6S Hiiien Jones Lld Hlin BUS1r Centre b8rt str1 ljdham OL8 3aL 09W 2026
Leisure For Auti$m Statement of Flnanclal Actl¥Sties1Sncludlng Income and Expendlture Account) For The Year Ended 31 October 202S Unrtstrietsd RÈstri¢ted Funths Funds 2025 2024 Not•$ INCOME FROM Donations and lègacies Charitable activities Investment income 415 7.940 146 415 47,146 146 1,000 36,801 368 39.206 TOTAL INCOME 8.501 39.206 47,707 38,169 EXPENDITURE ON Charitable acty'vities 27.777 39,206 66,983 61,587 TOTAL EXPENDITURE 27,777 39.206 66,983 61,587 NET INCOMEIIEXPENOITUREI 119.2761 119,2761 123,4181 NET MOVEMENT IN FUNDS 119.2761 119,2761 123,4181 RECONCILIATION OF FUNDS Total funds brought forward 42,480 42,480 65,898 TOTAL FUNDS CARRIED FORWARD 11 23.204 23.204 42,480 Th8 Statement of finan¢ial a¢tivitie$ includes all gains and 10ss8s renIS¥d in tho year. 1 income and expenditure derive from continuing activities. The notes on pages 9 1017 fom) part of these accounts.
Leisure For Auti$m Balance Sheet As At 31 October 2025 Unrestricted Restricted Funds Fuhds 2025 2024 Notes CURRENT ASSETS Dtsblors Cash at bank and in hand 734 23,484 734 23,484 982 42,893 24,218 24,218 43,875 Cr•dltor$= Amounts falllng du• within one year 10 1.014 1.014 1,395 NET CURRENT ASSETSIILIABILITIES} 23.204 23,204 42,480 TOTAL ASSETS LESS CURRENT LIABILITIES 23.204 23,204 42,480 NET ASSETSI{LIABILITIESI 23.204 23,204 42,480 THE FUNDS OF THE CHARITY Unrestri¢led income funds 23.204 23,204 42,480 TOTAL CHARrrY FUNDS 23,204 23,204 42,480 For the period in question the company was enLled io (he exemption conferred by section 477 of the Companie5 Act 2006. and that no notice has been deposited under section 476 in relation lo its accounts for the financial year. The directors acknowledge their re5pon5ibilities for cornplying with the reqU1meNtS of the Companies A¢1 2006 wilh respect lo accounting records and the preparation of acwunls. These 8¢counls have been prepare<l in 8¢cordance with the provision5 applicable lo ¢x)mp8nies subject to the small companies, regime. Approved by the Iruslees on 09 April 2026 John Corker- Chair of TrLJ5tees Thè notes on pages 9 to17 fonm part of these accounts.
Leisure For Auti$m Statement of Cash Flows For The Year Ended 31 October 202S RECONCILIATION OF NET MOVEMENT IN FUNDS TO CASH FLOW FROM OPERATING ACTMTIES 2025 2024 Net movement in funds Oeducl investment income De¢rgasellin¢reasel in debtors Increaselldecreasel in creditors 119,2761 11461 248 13811 123,4181 13681 13061 789 NET CASH USED IN OPERATING ACTIVITIES 119.5551 123,3031 CASH FLOWS FROM INVESTMENT ACTMTIES: Inlttresl 146 368 NET CASH PROVIDED BY INVESTING ACTMTIES 146 368 INCREASEIIDECREASEI IN CASH AND CASH EQUIVALENTS DURING THE YEAR 119,4091 122,9351 CASH ANO CASH EQUIVALENTS BROUGHT FORWARD 42,893 65,828 CASH AND CASH EQUIVALENTS CARRIED FORWARD 23,484 42,893
Leisure For Autism Notes to the Flnancial Statements For The Year Ended 31 October 202S 1 Accounting Policies 1.1 Bas58 of preparatlon and assessment of golng concem The accounts (financial statementsl have been prepared under the historical cost convention with iterns recognised al cost or transaction value unless otherwise stated in the relevant notes lo these accounts. The financial st8lernents have been prepared in accordance with the Stslemenl ol Recornmended Pra¢li¢e.. Accounting and Reporting by Chants"es preparing thtrir a¢¢ounts in a¢¢ordan¢e with the Financial Reporting Standard applicable in the UK and Republic ol Ireland IFRS 1021, effective 1st JanLJary 2019, and the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland IFRS The charity conslilutes 8 public benefit entity as defined by FRS 102. The trustees consider that there are no material unrErtainties about the charitys ability to continue as a going concern. 1.2 Funds structur• Restricted funds are funds which are to b8 used in accLJrdance with specific restrictions imposed by the donor or tru51 deed. There are O restricted funds. Unrestricted incorne lunds comprise Ihose bjnds which the tnjslees are free to U58 for any purpose in furtherance of the charitable objects. Unre51ri¢ted funds indude de5ign8led funds where thè trustees, al their discretion, have created a fund for a specific purpose. Furthèr details ol each fund are disdosed in note 11. 1.3 Income rKognltlon All income 15 recognised once the charity has entsllement io the income. it is probable that the income will be received and Ihe 8mounl ol income receivable can be Measu(1 reliably. Donations are recognised when the charity has been noknfied in writing ol both the amount and settlement date. In the event thal a donalion is subjecl to conditsons ihat require a level of performance before the charity is enliled lo the funds, the income is deferred and not recogni5ed until either those conditions are fully mel, or the fuifilmenl of those conllitsons Is wholly wlhin the control of the charity and il is probable th81 those con(Jilions will be fulfilled in the reporting penod. Interest on funds held on deposit is included vA)en receivable and the amount can b& measured rellably by the charity," this is nomially notification of the inl&r&sl paid or payable by the bank. Oividends arg recognised once the dividend has been dedared and nolification has been received ol the dividend due. 1.4 ExndIture Rècognitlon Liabilities are recognised as exp6nditure as soon as there is a legal or constructive obligation committing the charity lo that expenditure, it is probable that sewemenl will be required and the amount of the obligation can be measured reliably. All eXndItUre is accounted for on an accruals basis. èxpensès including support costs and governance costs are allocaled or apporboned to the applicable expenditure headings. For more information on ¢his attribution refer io nole 1.6.
Leisure For Autism Notes to the Flnancial Statements For The Year Ended 31 October 202S 1.5 Irrecoverable VAT Irrecoverable VAT is charged against ihe expendiiure heading for which it was incurred. 1.6 Alloeatlan of support and gov•rnane• eosts Support costs have been allocated beeen govemance costs and other support costs. Governance costs comprise all costs involving the public accouniability of the charity and its compliance wth regulation and good practice. These costs include costs related to independent examination and legal fees together with an apportionment of overhead and support costs. Governance costs and support costs relating to charitsble activities have been appottoned based on type of expense. The allocabon of supwi and govemance cosls is analysed in note 6. 1.8 CharStable Actbv5tles Costs of charitable activiiies include governare costs and an apportionment of support costs as shown In note 5. 1.10 R•alls•d galns and loss•s All galns and losses 8re taken to the Stalemenl of Flnanci81 Advities as they arlse. Reallsed gains and 10s$gs on investmènis arè cal¢ulal¢d as the diffarence behveen Salgs proceeds and their opening Carrng value or their purchase value rf acquired subsequenl to the first day ol the financial year. Unrealised gains and losses are calculaied as the difference bets¥een the fair value at the year end and their va.ng value. Realised and unrealised investment gains and losses are combined in the Statement 1.11 P•nslons The charity administers contributions to an auto enrolment pension scheme on behalf ol individuals. Thè charity has no liability beyond making ils conlributions an(1 paying across the iJedu¢tions lor the contributions. 1.12 Dtbtor$ Trade and other debtors are recognised al the settlement amount due after any trade discount offerèd. Prep8ymenls are v8lue<l 81 the amounl prepaid nel of any trade discounts due. io
Leisure For Autism Notes to the Flnancial Statements For The Year Ended 31 October 202S 1.13 Creditors and provisions Creditor5 and provisions are recognise(I where the charity has a pr85enl obligab'on resulting from a past ovent that will probably result in the transfer of funds to a third paty and the amount due to setutr the obligation can be measured or estimated reliably. Creditors and provisions are nomally recognised at their settlement amount after allowing for any trade discounts due. 2 Related party transactions and trustees. expenses and remuneration The trustees all givè freely thoir b.me and experbsè without any fomi of remunèration or other bengfit in cash or kind 12024.. £nill. Expenses paid to the trustees in the year totalled £nil12024.' £nill. 3 Donatlons and L•gacl•s unr88tCtsd 2025 Restrlctsd Total Funds Total Funds 2025 2025 2024 DonalK)ns 415 415 415 415 1,000 1,000 Previous reporting period Unrestrlcted Restrlctod Totsl Fund$ 2024 2024 2024 DonalKJns 1,000 1,000 1,000 1,000 4 In¢om• fram eharrtabl• aetlv1t9 Vnr••¢ri¢t•d A¢1¢ Total Funds Total Funds 2025 2025 2025 2024 MCC- Holiday Ways¢hemes Stockport M8C- Short Break Charitable Activities 30,262 8,944 30,262 8,944 7,940 22,947 7,684 6,170 36,801 7.940 7.940 39,206 47,146 Previous reporting period unr•strI•1 Ro$tri¢tod Total Funds 2024 2024 2024 MCC- Holiday Wayschemes Stockport M8C- Short Break Charitable Ackn'vilies 22,947 7,684 22,947 7,684 6,170 36,801 6,170 6.170 30.631 li
Leisure For Autism Not•s to thè Flnancial Stat•m•nts For Th• Y•ar Ended 31 October 202S 5 Expenditure Services 2025 2024 Expèndlture on charltabl• actlvltl•s Employment costs Events and A¢livits"es Printing, postage and siationery Telephone Governance costs Support costs 47,181 16.280 47,181 16,280 46,220 11,848 20 153 612 2,734 61,587 22 946 2,554 66,983 22 946 2,554 66,983 2025 2024 Reslricled funds Unreslricled funds 39,206 27,777 66,983 30,631 30,956 61,587 12
Leisure For Autism Not•s to thè Flnancial Stat•mènts For Th• Y•ar Ended 31 October 202S 6 loCatIOn of governance and support costs The breakdown of support cosis and how Ihese were alIcted beNveen governance and other support costs is shown below. G*ner•l Support Ba515 of apportlonrnent Governan¢o 2025 Accountancy Sundry expenses Insurance Bank charges Computer $Ofare Consultancy of expense type of expense type of expense type ol expense type of expense of expense 946 946 114 1,105 32 703 600 3,500 114 1.105 32 703 600 2,554 946 Previous reporting period General Support 8asls of apportlonrnont Gov•rn4n¢• 2024 Accountancy Sundry expenses Insurance Bank charges Computer software Consultancy type of exp8nse typtt ol expttn5e typ& ol èxpense type ol expense of expense ol exnse 612 612 1,053 31 593 1,050 2,734 1,053 31 593 1,050 3,346 612 7 Analysls of staff costs 2025 2024 Wages and salariès 47,181 46,220 47,181 46,220 2025 2024 Average number of employees Number of employees with benefits in excess of £60.000 75 66 13
Leisure For Autism Notes to the Flnancial Statements For The Year Ended 31 October 202S 8 Independent Examiner Fees 202S 2024 Indèp6nd6nt examination fèes 946 612 946 612 14
Leisure For Autism Notes to the Flnancial Statements For The Year Ended 31 October 202S 9 Debtors 202S 2024 Other debtors PrepayTnents 215 519 300 682 734 982 202S 2024 Restricied Unrestricted 734 982 734 982 10 Crodltor$.' amount$ falllng du• wlthln on* ar 2025 2024 Other creditors Accruals 68 946 1,014 783 612 1,395 2025 2024 Restricted Unreslricled 1,014 1,014 1,395 1,395 15
Leisure For Autism Notes to the Flnancial Statements For The Year Ended 31 October 202S 11 Analysis of charitable funds Analysls of movements In unrestrlcted funds Asat 31 Oclob•r 2025 Ineomlng Rèsour¢•$ November Resources Expended Transfers General fund Designated funds- Summer Schem 36,480 6,000 42,480 8.501 127,7771 17,204 6,000 23,204 8.501 127.7771 Previous reporting period Asat 31 October 2024 Incomlng Resource$ November Resources Expend8d Transfers General luntj Designated funds- Summer Schem 59,898 7.538 130.9561 36,480 6,000 42,480 65,898 7.538 130.9561 General fund Designated funds- Summer Scheme The free reserves. An amount of £6000 has been set aside for playschemes to compensate for a reduction in funding 11 Analys18 of mov•m•nts In r•gtrfct•d funds Asat 31 O¢lob•r 2025 In¢omlng R¢$our¢es November Resources Expendod Transfers MCC- Holmlay Playschemes Stockport MBC- Short Break 30.262 130,2621 18.9441 39,2 139,2061 Previous reporting period Asat 31 Oelob•r 2024 Incoming R•soure•$ November Resources Expended Transfers MCC- Holiday Wayschemes Stockport M8C- Short Break 22.947 7,684 22,9471 {7,6841 30.631 130,6311 16
Leisure ForAutlSrn Notes to the Financial Ststements ForThe Year Ended 31 October 2025 12 Analysls of net assets between fun<ts Unrpstrfcted R•strfcl 2025 Cash at bank Ènd in hand Other net cuffenl asseWlliabiIiesI Total 23,484 280 23.204 23,484 280 23.204 Previous reporbng pe)d Unr•strlthd Rvtrfcl•d 2024 Ca$h at bank and in hand Other net cuffent assetsll1iabiliesI Total 42,893 413 42,480 42,893 413 42,480 13 Post 8alane• Sho•t Ewnts The Tru5tee5 do not consider Ihat lhe have been any events since the b818nce sheet dale th8¢ $1gnificandy impact on the fin8n¢i81 $tsitrments. 17