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, Ca￿r$ 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 fantaS￿e 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 Int￿3$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 Con￿rn 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 ne￿sSary 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 a￿a$ 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 $0 know how it opefates and what its aims are. Trustees responslbllldes In relation to the financlal statements The charity trustees are responsible for preparing a trustees, annual report and hnancial 5tatement5 in accordance with applicable law and United Kingdom Accounting Standards (United Kin8dom Generallv Accepted Accounting Prathcel. The law applicable to charittes in En8land and Wales requires the charity trustees to prepare flnancial statements for ea£h year which give a true and fair view of the state of affairs of the charity and of the incorning re50urce5 and application of re50urce5. 01 the charity for that period. In preparin8 the financial statements. the trustees are required to.. Select suitable accounting principles and then apply them consistentlv- Observe the methods and principles in the applicable Charities SORP- Make judgrnents and estimates that are reasonable and prudent.. State whether applicable accounting standards have been followed, subject to any material departure5 that rnust be disclosed and explained in the fi'nancial staternents-, Prepare the financial statements on a going concern basis unless it is appropriate to presume that the charity will continue in business. The trustees are responsible for keeping proper accwnting records that disclose with reasonable accuracy 3t any time the financial position of the chaTity and to enable them to ensure that the linancial statements cornply with the Charities Act 2011, the applicable Charitres IAccount5 and Reports) Regulations, and the Leisure For Avti5111 provision of the Trust deed. They are also responsible for safeguarding the assets of the charity and taking reasonable steps for the prevention 3nd detection of fraud and other irregularities. Approved by the trustees on 9 April 2026 and signed on their behalf by= John Corker Chair of trustees L¢lsure For Autlsffl hvloptndeni Examinerfs Report ForThe Yur End•d 31 od•￿T 2025 I rewrt on Ihe arm￿1$ of tho ttmpary the ypwr er¥J&J 31 C*tob8r 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 preparat￿0 ef the aCL¥)unis. The tru$thy consNler that an audil L8 not required for Ih15 y88r under sKtson 144121 of the Chanbe5 kt 20111th8 2011 Acll 8ThY thai an iThJe￿n0￿nI examinat￿ 1$ 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 exami￿1￿)n, rt Is my re¥pty)sibilityto' examine tho 8C¢QWt8 uTrJer Séct￿7 145 01th0 2011 Pd,. lo11￿￿ prrKedur•$ drthn in ooneral 0irecliLYI$ gNen Chonty Comm￿lon und•r seciknn 145(bl of 2011 Aci." lo slale whether p8rttwk8r mattws havo ¢(ry my•tton¢w. B*sls 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 examinai*Jn indudès a rev*w 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 $•ekity expLInat￿l as trus￿> concemin9 any such maiiors. The procedums undertakon do prov*J• 811 th¢ OVk1anc8 th•1 wL)uld be required In 8n 8udil •nd nS8quen￿Y no opinion rs gNon as ¢0 wheiher the accounts pr•s•nt 8 ar￿ fair and th• rwrt IJ 'mtt•d 10 mattérs s*lrHJt In tho iwtwn8nl t4kM. Ind•p•nd•nt •xamln•f• •tst•m•nl In connect￿n myexaminalw, no matter hw¥ OTh to my•ttenI￿'. 111 which 9ive$ mo fe8sonobk8 c8use lo bel￿* that in any matsiial r•swt roquirernonts lo keep xcounling in acc4ydonc8 wth $8ctsts) 386 oflhe Compan185 Act 2006., aThl to pr•pare accounts which 8¢¢ryd th• a¢￿unt￿ r8crxd8, comptywth tha a¢¢ounb"ng ulremonts orsec￿)n 396 of the coM￿n￿6 2006". ar with the molhods and Pri￿p1•S ofthe Statémwl of RocOrr￿ Prac¢ic•'. Aecliunting and Rèporb"ng by Chanties ThJl b88n mot. or 121 10 whith. in my opin￿. allen1￿aTr 81#)uld ordwto ¢n8L* a wwer wdgr¥taTrJir#J ofthg occounts10 b8 reacw. JM Hillon-Jon6S Hiiien Jones Lld H￿lin￿ BUS1r￿ Centre b8rt str￿1 ljdham OL8 3aL 09W 2026 Leisure For Auti$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 re￿nIS¥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 en￿Lled 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 reqU1￿meNtS of the Companies A¢1 2006 wilh respect lo accounting records and the preparation of acwunls. These 8¢counls have been prepare