VithalSignatur8 Transaction R8f. C9Q2-4S3B-7GGG 30 Jun 2025 16..46..29 BST IUTC +11 D 214 P 1141 Registered number: 04041459 Charity number: 1082599 BEYONDAUTISM (A Company Limited by Guarantee) TRUSTEES. REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2024
VithalSignatur8 Transaction R8f. C9Q2-4S3B-7GGG 30 Jun 2025 16..46..29 BST IUTC +11 D 214 P 2141 BEYONDAUTISM (A Company Limited by Guarantee) CONTENTS Page Reference and Administrative Details of the Charity. its Trustees and Advisers Strategic Report Trustees. Report 9-15 Independent Auditor's Report on the Financial Statements 16-19 Statement of Financial Activities 20 Balance Sheet 21-22 Statement of Cash Flows 23 Notes to the Financial Statements 24-39
VithalSignatur8 Transaction R8f. C9Q2-4S3B-7GGG 30 Jun 2025 16..46..29 BST IUTC +11 D 214 P 3141 BEYONDAUTISM (A Company Limited by Guarantee) REFERENCE AND ADMINISTRATIVE DETAILS OF THE CHARITY, ITS TRUSTEES AND ADVISERS FOR THE YEAR ENDED 31 AUGUST 2024 Trustees Mrs R Bristowe Mr M Smith Mr T Reid Mr A Johnston Mrs D Fidler Mrs R Baylis-west Mrs G Coladangelo Mrs V Federico (resigned 29 October 2024) Company registered number 04041459 Charity registered number 1082599 Registered office CIO Mr. Simon Swann London Fruit & Wool Exchange Ashurst LLP 1 Duval Square London E16PW Page 1
VithalSignatur8 Transaction R8f. C9Q2-4S3B-7GGG 30 Jun 2025 16..46..29 BST IUTC +11 D 214 P 4141 BEYONDAUTISM (A Company Limited by Guarantee) REFERENCE AND ADMINISTRATIVE DETAILS OF THE CHARITY, ITS TRUSTEES AND ADVISERS (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2024 Principal operating offices BeyondAutism 140 Woking Close Roehampton London SW15 5LD Park House School 48 North Side Wandsworth Common London SW18 2SL Tram House School 520 Garratt Lane London SW17 ONY Post 19 14 Enterprise Way London SW181FZ Post 19 Unit A1 Avon House 3 Enterprise Way London SW181FZ Chief executive officer Mrs Coultas-Pitman Independent auditor James Cowper Kreston Audit Chaterered Accountants and Statutory Auditor Reading Bridge House George Street Reading Berkshire RG18LS Page 2
VithalSignatur8 Transaction R8f. C9Q2-4S3B-7GGG 30 Jun 2025 16..46..29 BST IUTC +11 D 214 P 5141 BEYONDAUTISM (A Company Limited by Guarantee) REFERENCE AND ADMINISTRATIVE DETAILS OF THE CHARITY, ITS TRUSTEES AND ADVISERS (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2024 Bankers The Co-operative Bank 80 Cornhill London EC3V 3NJ HSBC 172 Upper Richmond Road Putney London SW15 2SH Lloyds Bank 110-112 Putney High St Putney London SW151RG Solicitors Ashurst LLP Attn.. Mr. Simon Swann London Fruit & Wool Exchange 1 Duval Square London E16PW Page 3
VithalSignatur8 Transaction R8f. C9Q2-4S3B-7GGG 30 Jun 2025 16..46..29 BST IUTC +11 D 214 P 6141 BEYONDAUTISM (A Company Limited by Guarantee) STRATEGIC REPORT FOR THE YEAR ENDED 31 AUGUST 2024 OBJECTIVES AND ACTIVITIES Background Autism affects how a person communicates and experiences the world. Autistic people can experience difficulties with communication andlor sensory processing. It affects each person differently and is therefore often described as a spectrum. Autism is not an illness or disease and cannot be cured. We are experts in delivering autism education services from pre-school to 25. BeyondAutism is a non-profit organisation, driving change in the world of autism education to ensure autistic children and young adults access an education which empowers a life full of choice, independence and opportunity. We do this by creating positive educational experiences, training for the professional team around a child. and information, resources and support for families and carers. We deliver rapid and sustained outcomes in our Early Years, service by working with parents and children together. Empowering parents to feel resilient and confident in meeting the needs of their child leads to aspirational, informed choices creating a positive and successful step into primary education. Our schools and Post-19 service have a specialist curriculum that ensures sustained success beyond the age of 25, setting children and young adults up with the skills and independence to lead a life of their choosing. Our Outreach team is activating networks and building local capacity with a solution-focused approach. Our Fast Responder@ service is working at the point of crisis to change the national picture and reduce school placement breakdown, supporting students in their settings. Our Vision Our vision is to ensure autistic children and young adults access an education which empowers a life full of choice, independence and opportunity. BeyondAutism celebrates the individual. We always seek to discover a person's aspirations, preferences and support needs facilitating a life of choice and opportunity. We go above and beyond to break the cycle of prejudice, through education and training. changing society and ensuring inclusion. Our Strategy BeyondAutism has undergone remarkable transformation and growth over the past 24 years. Our current strategy and objectives reflect our aspirations at an individual and societal level. Through education and developing skills, whilst also influencing attitudes, resources and institutions. Our Strategic Objectives: Reduced School Placement breakdown Empowering schools to manage behaviour and remove barriers to leaming. Increased Employability Promoting independence and broadening opportunities with the skills and confidence to enter the workplace. People with autism have the skills to live their ideal week Empowering choice, opportunity and independence. Increase resilience and confidence in families Because families who are resilient. informed and confident make very different decisions. directly impacting the outcomes for their children. Communities are supported to include people with autism Breaking the cycle of prejudice so that people with autism have choice and opportunity. Page 4
VithalSignatur8 Transaction R8f. C9Q2-4S3B-7GGG 30 Jun 2025 16..46..29 BST IUTC +11 D 214 P 7141 BEYONDAUTISM (A Company Limited by Guarantee) STRATEGIC REPORT (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2024 Everything we do is underpinned by our values: Dedicated to delivering excellence By developing expertise. outstanding SeiceS and positive engagement, always seeking to go above and beyond expectations. This means that we will: have high expectations of all, and deliver our best rather than aspire to it. listen to other points of view and be open to new ideas that will help us develop and in turn develop those we work with. Committed to Behaviour Analysis Contributing to research and ensuring our staff continually develop and share best practice that ensure aspirational outcomes for people with autism are achieved. This means that we will.. be proud to be advocates for Behaviour Analysis. underpinned by the science of Applied Behaviour Analysis and Verbal Behaviour. have a creative and flexible approach to applying Behavioural Analysis to meet the needs of the individual, embracing new research tools and techniques. Respectful Embracing diversity, showing integrity. acting with compassion and always treating people with dignity. This means that we will.. celebrate difference, taking time to discover what individuals want to achieve and supporting them in getting there build an open culture within the organisation, with transparency across everyihing we do Proud to challenge Listening, changing thinking. shifting attitudes and educating. This means that we will.. have a questioning approach to everything,. thinking for ourselves, not just doing what has been asked invite a culture of challenge- feeling supported in challenging others, and open to being challenged back Together we will: put our learners at the forefront of everything we do. allowing them a voice be ambassadors for our knowledge and expertise, and role models to others have can-do attitudes, continually pushing ourselves, challenging anyihing that limits expectations of our learners listen to others with an open mind, give all the opportunity to speak and value different perspectives do our part in fostering a safe environment for all. promoting a wodd of open conversation Page 5
VithalSignatur8 Transaction R8f. C9Q2-4S3B-7GGG 30 Jun 2025 16..46..29 BST IUTC +11 D 214 P 8141 BEYONDAUTISM (A Company Limited by Guarantee) STRATEGIC REPORT (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2024 To this end. BeyondAutism runs.. Early Years. This is a free seniice developed for parentslcarers to attend with their children aged 15 months-5 years. The programme focuses on behaviours, relationships and developmental play, underpinned by Behaviour Analysis. We tailor teaching techniques around the needs and preferences of each child. The service offers a flexible approach. with attendance designed to fit around the timetable of each family. Park House School (48 North Side, Wandsworth Common) Ofsted rated Outstanding - delivers education from Reception age through to Year 6 (4 11yrs old). The school benefited from the substantial refurbishment in 2010 and has continued to adapt the environment to meet the needs of the younger learners by creating sensory play areas. All pupils continue to access individualised timetables within a broad and balanced curriculum. Tram House School (520 Garratt Lane. Earlsfield and 6th form at 140 Woking Close, Roehampton) Ofsted rated Good with Outstanding Features - educates Year 7 to Year 14 (aged 11 19yrs). Post-19 (Wandsworth, Riverside and Hammersmith hubs) - offers education and training to young adults aged 19 - 25yrs. The learners follow an individualised programme focused on developing communication and independent living skills in preparation for adulthood, underpinned by Behaviour Analysis. Through partnerships with other organisations, our leamers spend around 500/0 of their week working and learning in their local communities. Research & Learning has continued to grow and expand its reach. This includes delivering on Outreach contracts across London and South Oxfordshire. Online training has now been compleled by people from across Scotland, Wales and England and continues to receive 1000/0 positive feedback from attendees. BeyondAutism continues to build on its online presence, through the creation of podcasts, training videos and resources. The Lunch and Learn series has been very successful in sharing our approach, expertise and views with a wider audience. 2024 Highlights During 2024 we have opened a new dedicated sixth form facility for Tram House School based in Wandsworth. The Charity team are now co-located at this site bringing all our teams closer together. Reduced School Placement breakdown
lncludedNotExcluded Fast Responde[@ campaign successfully funded five responders, directly impacting
150 students. BeyondAutism's advocacy and training efforts worked to address high exclusion rates among SEND students, ensuring they receive the support needed to remain in education. Increased Employability 12 learners accessed external work experience, gaining practical skills at London Zoo, Richmond Museum, Morden Library, and more. Developed the Employability Curriculum, providing structured key-stage pathways and tailored materials to help young autistic individuals prepare for the workforce. Page 6
VithalSignatur8 Transaction R8f. C9Q2-4S3B-7GGG 30 Jun 2025 16..46..29 BST IUTC +11 D 214 P 9141 BEYONDAUTISM (A Company Limited by Guarantee) STRATEGIC REPORT (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2024 People with autism have the skills to live their ideal week Launched the Joumal Group Initiative. which helps learners develop self-expression and communication skills. Fun with Food sessions improved dietary habits and sensory exploration, leading to increased food variety and nutritional awareness among leamers. Increase resilience and confidence in families 44144 parents in Early Years, services reported feeling more equipped and empowered in supporting their child's journey Launch of the BeyondAutism Resource Hub provided families with free access to over 30 fact sheets and videos, helping parents and carers gain essential knowledge to support their child's development. 24.600 views and 1.891 downloads demonstrate its high demand and impact. Communities are supported to include people with autism Lunch & Learn webinar series expanded to 4,300 registrants, a 2.5x increase from the previous year, with participation from 140 intemational attendees. £436,677 raised over the academic year to support autism education and outreach initiatives. 53 external engagement opportunities. including guest blogs, radio interviews, panel discussions, and networking events. Stakeholder Consultation success, with participation from 105 survey responses, 90 staff contributions, and 22 parent interviews. informing our 2025-2030 strategy. Risk Management The Board of Trustees recognise their responsibilities in the management of risk, particularly in respect of the children and adults attending BeyondAutism's provisions and the staff employed by the charity. A full risk analysis is carried out each year, with the most recent analysis being approved by Trustees in November 2023. The analysis covers all aspects of safeguarding, finance, health & safety, HR. reputation and resources. A number of risks are identified in each of these categories and each risk is scored on a matrix of impact and probability. Taking into account the controls in place to mitigate these risks, all were evaluated as low to medium. In common with other organisations, the economic and political factors remain a potential risk for BeyondAutism. All school and Post 19 placements are funded by the leamerfs Local Authority with appropriate agreements in place. the charity does not have any privately funded pupils in either of its schools or its Post-19 service. BeyondAutism offers value to Local Authorities because it provides education to learners who have complex needs thus enabling our children and adults with autism to remain in their local community with their families. The alternative for many of BeyondAutism's learners could be residential care which would be significantly more expensive. Other financial risks are monitored closely by way of monthly management reporting and mitigated by conservative budgeting assumptions and analysis. Our Eady Years service is entirely funded by voluntary donations and as such is subject to us continuing to raise funds to support this activity. Due to a significant downturn in outreach and training income, coupled with lower-than-expected fundraised income it has been necessary to draw on organisab'onal reserves, underwritten by the Board, to maintain Early Years as free at the point of delivery. Independent external audits are commissioned in respect of key areas of risk. these included safeguarding, health & safety and data protection. Page 7
VithalSignatur8 Transaction R8f. C9Q2-4S3B-7GGG 30 Jun 2025 16..46..29 BST IUTC +11 D 214 P 11V41 BEYONDAUTISM (A Company Limited by Guarantee) STRATEGIC REPORT (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2024 Future Plans BeyondAutism's ongoing objective of increasing reach remains at the forefront of its growth objectives including extending current operations outside of London. What form this takes will depend on what has been identified through market research and analysis as most suitable and appropriate for the geographical area concerned. In London, BeyondAutism's Post-19 provision is now a fully independent specialist provider registered with the Department for Education and BeyondAutism is keen to open additional hubs to cater for the ever increasing demand. The Early Years seNice will reduce operations to 3 days a week whilst funding is secured. aiming to increase back to full-time as soon as is viable. We continue to develop and expand our outreach. fast responder and training offer. It has been necessary to restructure the senior management team in preparation for 2024125. This report was approved by the trustees and signed on their behalf by Aryu5Jth51cnlOJun 150B45 BSTIUTC+ll Jun2U¥ 1646¥6STIUTC411 A Johnston Chair of Trustees Date: 30 June 2025 Smith Trustee Date: 30 June 2025 Page 8
VithalSignatur8 Transaction R8f. C9Q2-4S3B-7GGG 30 Jun 2025 16..46..29 BST IUTC +11 D 214 P 11141 BEYONDAUTISM (A Company Limited by Guarantee) TRUSTEES. REPORT FOR THE YEAR ENDED 31 AUGUST 2024 The Trustees (who are also directors of the charity for the purposes of the Companies Act) present their report together with the audited financial statements of BeyondAutism (the charity) for the year ended 31 August 2024. The Trustees confirm that the financial statements comply with current statutory obligations, the requirements of the charity's Memorandum and Articles of Association 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) (effective 1 January 2015). Public Benefit The Trustees consider that BeyondAutism provides a public benefit. BeyondAutism provides education and support for children and adults with autism and their families. BeyondAutism schools and its Post 19 service provide schooling and education for leamers from a number of London Boroughs within commutable distance. Student placements are funded by Local Authorities. The expanding outreach provision seeks to train the trainers within mainstream schools so children with autism can maintain their placements there rather than being necessarily channelled through a specialist provision. The earfy years, service is free to users and is funded by grants and donations. It is run on an intervention basis for parents of pre-school children as a touchpoint for those with identified social and communciation needs or a recent diagnosis of autism. Our behaviour analyst specialists work with the parent and child together to find ways to encourage the development of communication skills and calm behaviours that challenge. It has proved immediately popular particularly for families who may not be able to afford expensive home programmes and who might find themselves quite isolated in a neurolypical world. The Trustees have referred to the guidance contained in the Charity Commission's general guidance on public benefit when reviewing the chariWs aims and objectives and in planning its future activities. In particular, the Trustees consider how planned acb'vib'es will contribute to the aims and objectives that have been set. Structure, Governance and Management The charity is a company limited by guarantee and registered in England (no 4041459) and is also a registered charity (no 1082599). The charity is govemed by its Board of Trustees. The goveming instruments of the charity are the Memorandum and Articles of Association. All new policies or amendments to existing policies are approved by the Board of Trustees Ihrough a scheme of delegation that includes the school governing body and the charitys senior management team. The manner in which those policies are implemented, overseen and reviewed is delegated to the Chief Executive Officer. The setting of remuneration rates for all staff is set out in a remuneration policy which is updated each year and is subject to Board of Trustees approval. BeyondAutism mirrors Department for Education guidelines for the selting of all teacher's salaries and pay scales for other management and administrative posts consider financial indices such as the cost of living. Benchmarking exercises are carried out on a regular basis. The schools are supported by a Governing Body that operates as a sub-committee of the Board of Trustees. The Chair of the Governing Body receives no remuneration. Other members are made up of parents, staff, community and local authority representatives. The Board of Trustees delegates the schools, development and review to the Goveming Body. this includes school self-evaluation and school development plan, pupil progress, operational school policies and procedures. Likewise, the post 19 service is supported by an Advisory Board. The Board of Trustees receives regular reports from the Governing Body and the post 19 Advisory Board. to enable them to oversee performance and progress. Chair of Trustees 2023-2024 was the first full year of service by Angus Johnston. who was appointed as Chair of Trustees mid-way through the previous year. Angus is a retired partner at the accountancy firm Pricewaterhousecoopers and is passionate about making a positive difference to children and young people's lives. Page 9
VithalSignatur8 Transaction R8f. C9Q2-4S3B-7GGG 30 Jun 2025 16..46..29 BST IUTC +11 D 214 P 12141 BEYONDAUTISM (A Company Limited by Guarantee) TRUSTEES, REPORT (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2024 Trustee Recruitment, Induction and Training The Board of Trustees aims to build a board with a comprehensive, relevant and focused skills mix, and to recruit members whose knowledge, experience and perspective will support, guide and oversee the operations of the charity. Trustees are recruited through a variety of channels including research, advertising, networking and agencies. Trustees are nominated at Board level and, subject to approval, are then invited to attend the next Board meeting. New Trustees can only be appointed upon satisfactory completion of all regulatory checks.. references, identity, eligibility. money laundering and DBS (Disclosure and Barring Service) (Disclosure and Barring Service) checks. All Trustee appointments are confimed by Board Resolution passed at Board meetings and are registered with the Charity Commission and Companies House. New Trustees are welcomed into the organisation and provided with a full induction pack. To maximise the value of a Trustee's contribution, every efforl is made to ensure new Trustees understand the organisation, its background and mission, before, during and after the appointment process. Ongoing training is also provided for all Trustees. Organisational Structure The Board of Trustees meets formally at least 4 times a year. Members of the Board of Trustees who served since 1 September 2023 were: A Johnston (Chair of Trustees) R Bristowe V Federico (stepped down 29 October 2024) D Fidler R Baylis-west M Smith T Reid G Coladangelo (appointed 21 July 2024) The Board of Trustees can draw on its collective and extensive experience from the worlds of education, global business, marketing, finance and law and is supported and advised by specialist consultants in education, safeguarding, health and safety, law and fundraising. The day to day running of the charity is delegated by the Board of Trustees to the Chief Executive Officer (CEO) who is supported by the senior management team. BeyondAutism staff The charity team is run in offices c(Flocated with the Sixth Form of Tram School and is made up of finance, fundraising, HR and marketing & communications. The team supports the development of our services and the furtherance of our strategy. BeyondAutism services are staffed with the following: Teachers Teachers are responsible for ensuring that the National Curriculum is appropriately adapted and followed throughout the school. including the planning that underpins this. Page 10
VithalSignatur8 Transaction R8f. C9Q2-4S3B-7GGG 30 Jun 2025 16..46..29 BST IUTC +11 D 214 P 13141 BEYONDAUTISM (A Company Limited by Guarantee) TRUSTEES, REPORT (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2024 Therapists BeyondAutism employs a number of speech and language (SaLT) and occupational (OT) therapists who provide therapy programmes either directly or indirectly (through a tutor) depending on the stipulations made in the EHCP. Behaviour Analyst Every class and provision has a qualified Behaviour Analyst who draws up the individual behavioural programmes. Advanced Skills Practioners An ASP covers 2 classroms and is responsible for the training of tutors, leading small group learning sessions and supporting the Behaviour Analysts. Teaching and Learning Practioners and Mentors (fLPITLM) Each learner is paired with an TLP tutor on a one to one basis. In exceptional circumstances the care may be based on a 2 TLP to 1 leamer pairing. The TLP look after the safety and security of the learner and ensure that the learner is focussed on the specific task at hand. In the schools, TLP work in teams of 2 within a class, sharing and rotating their duties with the leamers. This helps to raise the variety of the role and reduce burn out in particularly challenging behaviour. Behaviour programmes are based on an analysis of what motivates an individual with autism to behave in certain ways. Each skill the individual needs to learn is broken down into small, achievable steps. Each step is worked on in a systematic and consistent way. using an appropriate "reinforcemeny, or reward to encourage the behaviours needed for future learning. Evidence and data are collected of the leamer's progress, so that targets and motivators can be adjusted along the way according to what is and is not working for a particular child. Reinforcement systems - which seek to link desired behaviour with good outcomes from the learner's point of view - are particularly important for people with autism, given they may lack the 'social desire to please, that is often present in the neuro-typical. Behaviour Analysis techniques teach individuals with autism how to learn and can therefore be applied to the widest range of skills from speech and language, self-care and motor skills, through to reading and writing. To deliver the precision and consistency of the behaviour programmes, staff undergo continuous, comprehensive and intensive training of both a theoretical and a practical nature. This is provided by more senior staff with qualifications and more extensive experience in using Behaviour Analysis techniques. Specific teaching strategies are explained and demonstrated and then observed with feedback provided. Teaching and behaviour plans are developed and monitored by senior staff. Fundraising The Trustees are extremely grateful to the many individuals. companies and organisations that raise funds for the charity or donate their services in kind. Page11
VithalSignatur8 Transaction R8f. C9Q2-4S3B-7GGG 30 Jun 2025 16..46..29 BST IUTC +11 D 214 P 14141 BEYONDAUTISM (A Company Limited by Guarantee) TRUSTEES, REPORT (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2024 Trusts and Foundations The National Lottery Community Fund (Early Years) The National Lottery Community Fund (Awards for All) The Jack Petchey Foundation The City Bridge Trust (Employment Project) The City Bridge Trust Stepping Stones {Fast Responder) The Casey Trust (Fast Responder) The Cecil Pilkington Charitable Trust The David Family Foundation (Fast Responder) Garfield Weston Foundation (Earfy Years) The Thompson Family Charitable Trust (Snowbility) The Constable Education Trust (Early Years) The Basil Samuel Charitable Trust The Grace Trust (Early Years) Story of Christmas (Park House Sensory Room) Peter Sowerby Foundation (Fast Responder) De Byre Charitable Trust (Early Years) Pamela Champion Trust (Early Years) Geoff and Fiona Squires Foundation (Fast Responder) Goodman Foundation (Fast Responder) William Allen Young Charitable Trust (Early Years) Corporate support Octopus Coop Local Community Fund Investors in the Community The Works Southside Chamber of Commerce In-kind support The Trustees would also like to Ihank all our volunteers who so generously donate their time, expertise and support to BeyondAutism. In particular. they would like to extend their gratitude to the following individuals and organisations who donated time. expertise and services to support our work. Simon Swann and colleagues at Ashurst LLP who provide pro bono legal advice and use of meeting spaces. Google AdGrant: advertising allocation of £95,000 Nordoff Robins (music therapy) Langley Foundation (sponsored Fundsonline) All of the Octopus volunteers who help out Vth a wide variety of tasks and events. Jane Moore for her ongoing support and to Timothy West and Prunella Scales for their continuing patronage The Fox family for their continued support in memory of Jonah Fox The Goveming Body for the support they give to Park House School and Tram House School The Post 19 Advisory Board for the support they give to the Post 19 provision The charity is also very grateful to those individuals who have supported the charity either directly through donations or indirectly by taking part in fund raising Page 12
VithalSignatur8 Transaction R8f. C9Q2-4S3B-7GGG 30 Jun 2025 16..46..29 BST IUTC +11 D 214 P 15141 BEYONDAUTISM (A Company Limited by Guarantee) TRUSTEES, REPORT (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2024 Fundraising approach and perfomiance Fundraising support is important to the sustainability of our charity. and as such we meet the highest fundraising standards to retain the trust and support of our donors. We were delighted to register with the Fundraising Regulator as a sign of our continued commitment to the Fundraising Code of Practice and are also members of the Charlered Institute of Fundraising. Our policies and compliance with fundraising regulations are reviewed annually. When registering with the Fundraising Regulator, we confimed our pact to uphold the Fundraising Promise to donors. The Fundraising Promise is an extension of our own code of ethics, which recognises our fundraising responsibilities- In equal measure. a responsibility to those who use our servi$ and our donors. Those who use our services have a right to expect any representation to donors to be dignified and a true reflection of circumstances. To never knowingly misrepresent the charity to the general public andlor our donors. To only spend restricted donations on the project specified at time of application or donation. To keep the confidence of any donors who wish to remain anonymous. To act immediately should any donor ask for their details to be removed from the charivs contact list. In the year to 31 August 2024 we did not contract any company to undertake fundraising on our behalf. We have been lucky to work with partners including Enthuse, JustGiving, Give as you Live and Giveability to help make giving and fundraising easier for supporters. Our fundraising team are committed to working in line with BeyondAutism values and fundraising ethics, which we reinforce through regular learning and development. We don't undertake any fundraising door-to-door activity or ask for direct debit donations on the street. Personal data is not shared without prior permission beyond the BeyondAutsim network. We don't sell personal data. We don't'cold-call, people for fundraising purposes. In addition to the Fundraising Codes of Conduct, we abide by related regulations. such as the Data Protection Act (including GDPR) and Charities Act. We are also members of Institute of Fundraising. There were no complaints received by the charity during the year. The Trustees monitor fundraising performance through written and verbal reports delivered at each Board meeting. Financial Review Results for the year ended 31 August 2024 show total income of £10,697,914 (2023.. £10,163.456) and an overall net deficit amount of £971,083 (2023 net deficit £328,376). The statement of cash flows shows a net inflow from operating activities of £2,031,929 {2023 oufflow of £770,353) with an overall increase in cash and cash equivalents for the year of £1.774,331 (2023 decrease of £1,034,310). Voluntary income (i.e. fund raising and donations) was £290,119 (2023: £409,939). more information on which has been provided earlier in the report. Consequently the net assets of the charity have declined from £2.826,903 to £1,855,820 as at 31 August 2024. Full results for the charity can be seen on pages 20 to 39 of the Annual Report. Page 13
VithalSignatur8 Transaction R8f. C9Q2-4S3B-7GGG 30 Jun 2025 16..46..29 BST IUTC +11 D 214 P 16141 BEYONDAUTISM (A Company Limited by Guarantee) TRUSTEES, REPORT (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2024 Reserves Reserves totalled £1,855,820 at the year end. Of these. unrestricted reserves amount to £863.704 and restricted reserves £992,116. In the long term the Board would like to increase the balance on unrestricted reserves to an amount representing 3 months of operating expenses even though current revenue streams (statutory funding from local authorities) present little risk to the financial stability of the organisation. BeyondAutism's reserves policy is reviewed annually as part of the budget approval process and the Board of Trustees has agreed that reserves should be built up to the desired level in stages consistent with the charity's overall financial position and business development plan. This trend is expected to be maintained with a view to increasing the level of free reserves over time until the target, revised as appropriate. is achieved. Employees It is the Company's policy to give full and fair consideration to employees, workers and potential employees without regard to race, colour, nationality or national origin, sex, gender reassignment. marriage, disability, age, sexual orientation, religion or belief. All Company policies, practi$ and procedures relating to resourcing, training, development and promotion are administered equally and in accordance with all applicable laws. It is the CoMpanS policy to provide equal opportunities in all aspects of employment from the sourcing and selection of candidates, recruitment and training of employees to terms and conditions of employment and reasons for termination of employment and to ensure that any employment decisions are taken without reference to irrelevant or discriminatory criteria. Communication with employees has continued through weekly staff meetings. training and e-mails so all employees are aware of the key priorities for BeyondAutism and its services. Statement of Trustees. Responsibilities The Trustees (who are also the directors of BeyondAutism for Ihe purposes of company law) are responsible for preparing the Trustees, Annual Report (including the Strategic Report) and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice). Company law requires the Trustees to prepare financial statements for each financial year, which give a true and fair view of the state of affairs of the charitable company and of the incoming resources and application of resources, including the income and expenditure. of the charitable company for that period. In preparing these financial statements, the trustees are required to: select suitable accounting policies and then apply them consistently., observe the methods and principles in the Charities SORP. make judgements and estimates that are reasonable and prudent. state whether applicable UK Accounting Standards have been followed. subject to any material departures disclosed and explained in the financial statements. and prepare the financial statements on a going concem basis unless it is inappropriate to presume that the charitable company will continue in operation. The Trustees are responsible for keeping adequate accounting records that disclose with reasonable accuracy at any time the financial position of the charitable company and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charitsble company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities. Page 14
VithalSignatur8 Transaction R8f. C9Q2-4S3B-7GGG 30 Jun 2025 16..46..29 BST IUTC +11 D 214 P 17141 BEYONDAUTISM (A Company Limited by Guarantee) TRUSTEES, REPORT (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2024 Disclosure of infomiation to auditor In so far as the Trustees are aware: there is no relevant audit information of which the charitable companvs auditor is unaware- and the Trustees have taken all steps that they ought to have taken to make themselves aware of any relevant audit information and to establish that the auditor is aware of that infomiation. Auditor The auditor, James Cowper Kreston Audit. will be proposed for re-appointment. Approved by order of the members of the board of Trustees and signed on their behalf by.. M Smik u$JoM5kn3QJun W 15Q64S BSTIUTC ll Junztw 166 BSTIUT¢411 A Johnston Chair of Trustees Date: 30 June 2025 Smith Trustee Date: 30 June 2025 Page 15
VithalSignatur8 Transaction R8f. C9Q2-4S3B-7GGG 30 Jun 2025 16..46..29 BST IUTC +11 D 214 P 18141 BEYONDAUTISM (A Company Limited by Guarantee) INDEPENDENT AUDITOR'S REPORT TO THE MEMBERS OF BEYONDAUTISM Opinion We have audited the financial statements of Beyondautism (the 'charity) for the year ended 31 August 2024 which comprise the Statement of Financial Activities, the Balance Sheet, the Statement of Cash Flows and the related notes, including a summary of significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland, (United Kingdom Generally Accepted Accounting Practice). In our opinion the financial statements- give a true and fair view of the state of the charitable companvs affairs as at 31 August 2024 and of its incoming reSoUrS and application of resources, including its income and expendilure for the year then have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice., and have been prepared in accordance with the requirements of Ihe Companies Act 2006. Basis for opinion We conducted our audit in accordance with International Standards on Auditing (UK) (ISAS (UK)) and applicable law. Our responsibilities under those standards are further described 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 the ethical requirements that are relevant to our audit of the financial statements in the United Kingdom, including the Financial Reporting Council's Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion. Conclusions relating to going concern In auditing the financial statements, we have concluded that the Trustees. use of the going concern basis of accounting in the preparation of the financial statements is appropriate. Based on the work we have performed, we have not identified any material unceriainties relating to events or conditions that, individually or collectively, may cast significant doubt on the charitable companls ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue. Our responsibilities and the responsibilities of the Trustees with respect to going concern are described in the relevant sections of this report. Page 16
VithalSignatur8 Transaction R8f. C9Q2-4S3B-7GGG 30 Jun 2025 16..46..29 BST IUTC +11 D 214 P 19141 BEYONDAUTISM (A Company Limited by Guarantee) INDEPENDENT AUDITOR'S REPORT TO THE MEMBERS OF BEYONDAUTISM {CONTINUED) Other information The other information comprises the information included in the Annual Report other than the financial statements and our Auditor's Report thereon. The Trustees are responsible for the other information contained within the Annual Report. Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon. Our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the course of the audit, or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact. We have nothing to report in this regard. Opinion on other matters prescribed by the Companies Act 2006 In our opinion, based on the work undertaken in the course of the audit: the information given in the Trustees, Report for the financial year for which the financial statements are prepared is consistent with the financial ststements. the Trustees. Report has been prepared in accordance with applicable legal requirements. Matters on which we are required to report by exception In the light of our knowledge and understanding of the 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 relation to which Companies Act 2006 requires us to report to you if, in our opinion: adequate accounting records have not been kept. or returns adequate for our audit have not been received from branches not visited by us" or the financial statements are not in agreement with the accounting records and returns,. or certain disclosures of Trustees. remuneration specified by law are not made- or we have not received all the infomation and explanations we require for our audit. Responsibilities of trustees As explained more fully in the Trustees, Responsibilities Statement, the Trustees (who are also the directors of the charitable company for the purposes 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 necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error. In preparing the financial statements, the Trustees are restK)nsible for assessing the charitable companvs ability to continue as a going concem, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the Trustees either intend to liquidate the charitable company or to cease operations, or have no realistic altemative but to do so. Page 17
VithalSignatur8 Transaction R8f. C9Q2-4S3B-7GGG 30 Jun 2025 16..46..29 BST IUTC +11 D 214 P 21V41 BEYONDAUTISM (A Company Limited by Guarantee) INDEPENDENT AUDITOR'S REPORT TO THE MEMBERS OF BEYONDAUTISM {CONTINUED) Auditorfs responsibilities for the audit of the financial statements Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement. whether due to fraud or error, and to issue an Auditorfs Report that includes our opinion. Reasonable assurance is a high level of assurance. but is not a guarantee that an audit conducted in accordance with ISAS (UK) will always detect a material misstatement 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 users taken on the basis of these financial statements. Because of the inherent limitations of an audit, there is a risk that we will not detect all irregularities, including those leading to a material misstatement in the financial statements or non-compliance with regulation. This risk increases the more that compliance with a law or regulation is removed from the events and transactions reflected in the financial ststements, as we will be less likely to become aware of instances of non-compliance. The risk is also greater regarding irregularities occurring due to fraud rather than error, as fraud involves intentional concealment, forgery. collusion. omission or misrepresentation. The specific procedures for this engagement that we designed and performed to detect material misstatements in respect of irregularities, including fraud, were as follows- Enquiry of management and those charged with govemance around actual and potential litigation and claims- Enquiry of management and those charged with governan to identify any material instances of non- compliance with laws and regulations- Reviewing financial statement disclosures and testing to supporting documentation to assess compliance with applicable laws and regulations. Perfomiing audit work to address the risk of irregularities due lo management override of controls, including testing of joumal entries and other adjustments for appropriateness. evaluating the business rationale of significant transactions outside the normal course of business and reviewing accounting estimates for evidence of bias. A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Council's website at.. www.frc.or .uklaudilorsres nsibilities. This description forms part of our Auditorfs Report. Page 18
VithalSignatur8 Transaction R8f. C9Q2-4S3B-7GGG 30 Jun 2025 16..46..29 BST IUTC +11 D 214 P 21141 BEYONDAUTISM (A Company Limited by Guarantee) INDEPENDENT AUDITOR'S REPORT TO THE MEMBERS OF BEYONDAUTISM {CONTINUED) Use of our report This report is made solely to the charitable companvs members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the charitable company's members those matters we are required to state to them in an Auditor's Report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the charitable company and its members. as a body, for our audit work. for this report, or for the opinions we have formed. 12sL P. Alexander Peal Bsc {Hons) FCA DChA (Senior Statutory Auditor) for and on behalf of James Cowper Kreston Audit Chaterered Accountants and Statutory Auditor Reading Bridge House George Street Reading Berkshire RG18LS Date: 1 July 2025 Page 19
VithalSignatur8 Transaction R8f. C9Q2-4S3B-7GGG 30 Jun 2025 16..46..29 BST IUTC +11 D 214 P 22141 BEYONDAUTISM (A Company Limited by Guarantee) STATEMENT OF FINANCIAL ACTIVITIES (INCORPORATING INCOME AND EXPENDITURE ACCOUNT) FOR THE YEAR ENDED 31 AUGUST 2024 Restricted Unrestricted funds funds 2024 2024 Total funds 2024 Total funds 2023 Note Income from: Donations and legacies Charitable activities 215,699 1,458 74,420 10,406,337 290,119 10,407,795 409,939 9.753,517 Total income 217,157 10,480,757 10,697,914 10,163,456 Expenditure on: Charitable activities: General activities Depreciation expense Interest expense Other charitable activities 10,740,270 372,317 390,724 10,740,270 372,317 390,724 165,686 9,499,398 360,303 333,264 298,867 165,686 Total expenditure 165,686 11,503,311 11,668,997 10,491,832 Net incomel(expenditure) Transfers beeen funds 51,471 {74,708) (1,022,554) 74,708 {971,083) (328,376) 13 Net movement in funds {23,237) {947,846) {971,083) (328,376) Reconciliation of funds: Total funds brought fOard Net movement in funds 1.015,353 {23,237) 1,811,550 (947,846) 2,826,903 {971,083) 3.155,279 (328,376) Total funds carried forward 992,116 863,704 1,855,820 2,826,903 The Statement of Financial Activities includes all gains and losses recognised in the year. The notes on pages 24 to 39 form part of these financial statements. Page 20
VithalSignatur8 Transaction R8f. C9Q2-4S3B-7GGG 30 Jun 2025 16..46..29 BST IUTC +11 D 214 P 23141 BEYONDAUTISM {A Company Limited by Guarantee) REGISTERED NUMBER: 04041459 BALANCE SHEET AS AT 31 AUGUST 2024 2024 2023 Note Fixed assets Tangible assets 6,025,158 6,295,605 6,025,158 6.295,605 Current assets Debtors 10 4,482,946 3.695,459 742,649 1.921,128 Cash at bank and in hand 8.178,405 2,663,777 Current liabilities Creditors.. amounts falling due within one year (7.192,222) {759,584) Net current assets 986,183 1,904,193 Total assets less current liabilities 7,011,341 8.199,798 Creditors.. amounts falling due after more than one year 12 (5,155,521) (5,372,895) Net assets 1,855,820 2,826,903 Total net assets 1,855,820 2,826,903 Charity funds Restricted funds Unrestricted funds 13 13 992,116 863,704 1.015,353 1,811,550 Total funds 1,855,820 2,826,903 Page 21
VithalSignatur8 Transaction R8f. C9Q2-4S3B-7GGG 30 Jun 2025 16..46..29 BST IUTC +11 D 214 P 24141 BEYONDAUTISM {A Company Limited by Guarantee) REGISTERED NUMBER: 04041459 BALANCE SHEET (CONTINUED) AS AT 31 AUGUST 2024 The Trustees acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and preparation of financial statements. The financial statements were approved and authorised for issue by the Trustees and signed on their behalf by: M SfyKik usJ¢N1sittDJUrt 2¢ 150B"45 BSTILrt+11 16A625BSTiufGll A Johnston Trustee Date: 30 June 2025 Smith Trustee 30 June 2025 The notes on pages 24 to 39 fom part of these financial statements. Page 22
VithalSignatur8 Transaction R8f. C9Q2-4S3B-7GGG 30 Jun 2025 16..46..29 BST IUTC +11 D 214 P 25141 BEYONDAUTISM (A Company Limited by Guarantee) STATEMENT OF CASH FLOWS FOR THE YEAR ENDED 31 AUGUST 2024 2024 2023 Note Cash flows from operating activities Net cash used in operating activities 16 2,031,929 (770,353) Cash flows from investing activities Purchase of tangible fixed assets (101,870) (108,425) Net cash used in investing activities {101,870) {108,425) Cash flows from financing activities Repayments of borrowing {155,728) (155,532) Net cash used in financing activities (155,728) {155,532) Change in cash and cash equivalents in the year Cash and cash equivalents at the beginning of the year 1,774,331 (1,034,310) 2.955,438 1,921,128 Cash and cash equivalents at the end of the year 17 3,695,459 1,921,128 The notes on pages 24 to 39 fom part of these financial statements Page 23
VithalSignatur8 Transaction R8f. C9Q2-4S3B-7GGG 30 Jun 2025 16..46..29 BST IUTC +11 D 214 P 26141 BEYONDAUTISM (A Company Limited by Guarantee) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2024 Accounting policies 1.1 Basis of preparation of financial statements The financial statements have been prepared in accordance with the Charities SORP {FRS 102) 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) (effective 1 January 2015). the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006. Beyondautism meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy. 1.2 Company status The charity is a company limited by guarantee incorporated in the United Kingdom. The members of the company are the trustees names on page 1. 1.3 Fund accounting General funds are unrestricted funds which are available for use at the discretion of the trustees in furtherance of the general objectives of the charity and which have not been designated for other purposes. Restricted funds are funds which are to be used in accordance with specific restrictions imposed by donors or which have been raised by the charity for particular purposes. The costs of raising and administering such funds are charge(i against the specific fund. The aim and use of each restricted fund is set out in the notes to the financial statements. 1.4 Going concem The Trustees have considered going concem and believe the charity is a going concern. 1.5 Income All income is recognised once the charity has entitlement to the income, it is probable that the income will be received and the amount of income receivable can be measured reliably. Page 24
VithalSignatur8 Transaction R8f. C9Q2-4S3B-7GGG 30 Jun 2025 16..46..29 BST IUTC +11 D 214 P 27141 BEYONDAUTISM (A Company Limited by Guarantee) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2024 Accounting policies {continued} 1.6 Expenditure Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit to a third party, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is classified by activity. The costs of each activity are made up of the total of direct costs and shared costs, including support costs involved in undertaking each activity. Direct costs attributable to a single activity are allocaled directly to that activity. Shared costs which contribute to more than one activity and support costs which are not attributable to a single activity are apportioned beiween those activities on a basis consistent with the use of resources. Central staff costs are allocated on the basis of time spent, and depreciation charges allocated on the portion of the asset's use. Governance costs are those incurred in connection with administration of the charity and compliance with constitutional and statutory requirements. Charitable activities and Governance costs are costs incurred on the charitys educational operations, including support costs and costs relating to the governance of the charity apportioned to charitable activities. All expenditure is inclusive of irrecoverable VAT. 1.7 Tangible fixed assets and depreciation Tangible fixed assets are initially recognised at cost. Afler recognition, under the cost model, tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. All costs incurred to bring a tangible fixed asset into its intended working condition should be included in the measurement of cost. Depreciation is charged so as to allocate the cost of tangible fixed assets less their residual value over their estimated useful lives, using the straight-line method. Depreciation is provided on the following bases- Freehold buildings Freehold refurbishments Leasehold property Motor vehicles Fumiture and equipment Computer equipment 4°A straight line 10°/o Straight line 20°/o Straight line 25°/o Straight line 10°/o Straight line 25°/o Straight line 1.8 Operating leases Rentsls under operating leases are charged to the Statement of Financial Activities incorporating Income and Expenditure Accounts on a straight line basis over the lease term. 1.9 Debtors Fees and other debtors are recognised at the settlement amount after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due. 1.10 Cash at bank and in hand Cash at bank and in hand includes cash and short-term highly liquid investments with a short maturity of three months or less from the date of acquisition or opening of the deposit or similar account. Page 25
VithalSignatur8 Transaction R8f. C9Q2-4S3B-7GGG 30 Jun 2025 16..46..29 BST IUTC +11 D 214 P 28141 BEYONDAUTISM (A Company Limited by Guarantee) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2024 Accounting policies {continued} 1.11 Liabilities and provisions Liabilities are recognised when there is an obligation at the Balance Sheet date as a result of a past event, it is probable that a transfer of economic benefit will be required in settlement, and the amount of the settlement can be estimated reliably. Liabilities are recognised at the amount that the charity anticipates it will pay to setlle the debt or the amount it has received as advanced payments for the goods or services it must provide. 1.12 Pensions The charity operates a defined contribution pension scheme and the pension charge represents the amounts payable by the charity to the fund in respect of the year. 1.13 Financial instruments The charity only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value with the exception of bank loans which are subsequently measured at amortised cost using the effective interest method. 1.14 Judgements in applying accounting policies and key sources of estimation uncertainty The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported for assets and liabilities as at the balance sheet date and the amounts reported for income and expenditure during the year. However, the nature of estimation means that actual outcomes could differ from those estimates. The following judgements (apart from those involving estimates) have had the most significant effect on amounts recognised in the financial statements: Tangible fixed assets (see note 9) Tangible fixed assets are depreciatied over their useful lives taking into account residual values, where appropriate. The actual lives of the assets and residual values are assessed annually and may vary depending on a number of factors. Allocation of expenditure Where expenditure is not directly attributable to activity categories. costs are apportioned on the basis of various factors such as an estimate of time spent on activities by staff. Page 26
VithalSignatur8 Transaction R8f. C9Q2-4S3B-7GGG 30 Jun 2025 16..46..29 BST IUTC +11 D 214 P 29141 BEYONDAUTISM (A Company Limited by Guarantee) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2024 Income from donations and legacies Restricted Unrestricted funds funds 2024 2024 Total funds 2024 Total funds 2023 Donations and gifts Other grants 17,985 197.714 67,183 7,237 85,168 204,951 84,009 325,930 215,699 74,420 290,119 409,939 Total 2023 345,887 64,052 409,939 Income from charitable activities Restricted Unrestricted funds funds 2024 2024 Total funds 2024 Total funds 2023 Teaching and care of children and young people (fees) Fundraising Other income 10,195,508 10,195,508 27,079 28,537 183,750 183,750 9,491,050 18,568 243,899 1.458 1,458 10,406,337 10,407,795 9,753,517 Total 2023 9,753,517 9,753,517 Page 27
VithalSignatur8 Transaction R8f. C9Q2-4S3B-7GGG 30 Jun 2025 16..46..29 BST IUTC +11 D 214 P 31V41 BEYONDAUTISM (A Company Limited by Guarantee) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2024 Analysis of expenditure by type Activities undertaken directly 2024 Support costs 2024 Total funds 2024 Total funds 2023 Teaching and care of children and young people Governance Development costs 9.842.059 1.798,609 11,640,668 10,444,410 4,202 4,202 3,072 24,127 24,127 44,350 9.842,059 1.826,938 11,668,997 10,491,832 Total 2023 8,958,321 1,533,511 10,491,832 Net income This is stated after charging: 2024 2023 Depreciation of tangible fixed assets owned by the charity Fees payable to the charitys auditor in respect of- Auditorfs remuneration 372,317 360,302 15,200 970 11,925 880 All assurance services not included above During the year, no trustees received benefits in kind (2023 - £Nil). During the year, one trustee received reimbursed expenses of £1,443 (2023 - £6,890). Page 28
VithalSignatur8 Transaction R8f. C9Q2-4S3B-7GGG 30 Jun 2025 16..46..29 BST IUTC +11 D 214 P 31141 BEYONDAUTISM (A Company Limited by Guarantee) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2024 Staff costs 2024 2023 Wages and salaries Social security costs Contribution to defined contribution pension schemes 7,087,192 573,825 388,242 6.193,525 525,329 306,888 8,049,259 7.025,742 During the year. the charity made redundancies totalling £29,751 with £18,456 payable as at 31 August 2024 to 2 employees. The average number of persons employed by the charity during the year was as follows: 2024 No. 2023 No. Teaching Charity management and support staff 173 134 98 93 271 227 The number of employees whose employee benefits (excluding employer pension costs) exceeded £60,000 was: 2024 No. 2023 No. In the band £60,001- £70,000 In the band £70,001- £80,000 In the band £80,001- £90,000 In the band £100,001- £110,000 The charity considers its key management personnel comprise the trustees and senior management team. The total employment benefits. including employer pension and national insurance contributions, of the key management personnel were £784,840 {2023: £855,488). There were donations totalling £100 (2023: £640) by key management personnel and expenses of £1,443 (2023.. £2,266) Taxation HM revenue & Customs has accepted the company as a charity within the definition of Part 11 Corporation Tax Act 2010 with the result that the exemptions afforded by Part 11 are available to the extent that income and gains are applicable and applied to charitable purposes only. It is considered that all income and gains of the company are applicable and applied to charitable purposes only and on this basis, no provision for taxation has been made. Page 29
VithalSignatur8 Transaction R8f. C9Q2-4S3B-7GGG 30 Jun 2025 16..46..29 BST IUTC +11 D 214 P 32141 BEYONDAUTISM (A Company Limited by Guarantee) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2024 Finance costs 2024 2023 Bank loan interest 390,724 333,264 Tangible fixed assets Freehold property Motor Fixtures and vehicles fittings Computer equipment Total Cost or valuation At 1 September 2023 Additions 9.193,241 59.744 633,023 51,308 474,845 50,562 10,360,853 101,870 At 31 August 2024 9,193,241 59,744 684,331 525,407 10,462,723 Depreciation At 1 September 2023 Charge for the year 3.413,156 223,265 45.158 8.753 280,360 55,592 326,574 84,707 4,065,248 372,317 At 31 August 2024 3.636,421 53.911 335,952 411,281 4,437,565 Net book value At 31 August 2024 5,556,820 5.833 348,379 114,126 6,025,158 At 31 August 2023 5,780,085 14.586 352,663 148,271 6,295,605 Included in freehold land and buildings is land at a cost of £2,075.000 {2023'. £2,075,000} which is not depreciated. Page 30
VithalSignatur8 Transaction R8f. C9Q2-4S3B-7GGG 30 Jun 2025 16..46..29 BST IUTC +11 D 214 P 33141 BEYONDAUTISM (A Company Limited by Guarantee) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2024 10. Debtors 2024 2023 Due after more than one year Prepayments and accrued income 55,737 55,737 Due within one year Fees Other debtors 3,935,650 149,586 397,710 312,238 107,425 267,249 Prepayments and accrued income 4,482,946 742,649 Creditors: Amounts falling due within one year 2024 2023 Bank loans 151,842 106,018 172,624 66,008 6,695,730 149,711 99,057 144,732 99,765 266,319 Trade creditors Other taxation and social security Other creditors Accruals and deferred income 7,192,222 759,584 2024 2023 Deferred income at 1 September 2023 Resources deferred during the year Amounts released from previous periods 215,150 6,057,158 {215,150) 561,012 215,150 (561,012) Deferred income at 31 August 2024 6,057,158 215,150 Page 31
VithalSignatur8 Transaction R8f. C9Q2-4S3B-7GGG 30 Jun 2025 16..46..29 BST IUTC +11 D 214 P 34141 BEYONDAUTISM (A Company Limited by Guarantee) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2024 12. Creditors: Amounts falling due after more than one year 2024 2023 Bank loans 5,155,521 5.317,158 55,737 Accruals and deferred income 5,155,521 5,372,895 The aggregate amount of liabilities payable or repayable wholly or in part more than five years after the reporting date is: 2024 2023 Repayable by instalments 3,908,813 4,156,679 For the above balances, interest is charged at 7.50/0 which is the Base Rate plus 2.250/0. Page 32
VithalSignatur8 Transaction R8f. C9Q2-4S3B-7GGG 30 Jun 2025 16..46..29 BST IUTC +11 D 214 P 35141 BEYONDAUTISM (A Company Limited by Guarantee) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2024 13. Statement of funds Statement of funds - current year Balance at 1 September 2023 Balance at 31 August 2024 Transfers inlout Income Expenditure Unrestricted funds General Funds 1,951,148 10,378,887 (10,739,974) {550,230) 5.327,271 101,870 (372,317) 74,708 (5,466,869) (390,724) 550,230 (296) 1,039,831 5,131,532 (5,307,363) (296) Fixed asset funds Loan fund Unallocated amounts 1.811,550 10,480,757 {11,503,311) 74,708 863,704 Restricted funds Multi purpose hall and buildings grant Softplay area Tram House capital appeal Park House kitchen and sensory room Tram House Equipment Story of Christmas Snowbility The Big Lottery- Early years Constable education trust Squires Peter Harrison Foundation Masonic trust 281,539 4,622 605,939 (19.970) {2,658) (31.346) 261,569 1,964 574,593 36,532 11,268 12,089 {4,567) {2,601) (11.250) 31,965 8,667 27.739 26,924 15,640 38,000 70,000 7,500 8,888 15,272 (24) (15,640) (38,000) (45,429) (7,500) (8,888) (15.272) 10,670 3,256 10,670 27.827 Morrisons Foundation City Bridge Trust Other Peter Sowerby Foundation 16,344 {1,816) 14,528 13,857 (13,857) 33,094 (500) 32,594 21,076 (21,076) 1,015,353 217,157 (165,686) (74.708) 992,116 Total of funds 2.826,903 10,697,914 (11,668,997) 1,855,820 Page 33
VithalSignatur8 Transaction R8f. C9Q2-4S3B-7GGG 30 Jun 2025 16..46..29 BST IUTC +11 D 214 P 36141 BEYONDAUTISM (A Company Limited by Guarantee) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2024 13. Statement of funds (continued) Statement of funds - prior year Balance al 1 September 2022 Balance at 31 August 2023 Transfers inlout Income Expenditure General Funds 2,230.198 5,498.254 (5.622.401) 9.709,144 (9.499,398) (488,796) 1.951,148 108.425 {360,303) 80,895 5,327,271 (333,264) 488,796 (5,466,869) Fixed asset funds Loan fund 2,106,051 9.817,569 (10.192,965) 80,895 1,811,550 Restricted funds Multi purpose hall and buildings grant Softplay area Tram House capital appeal Park House kitchen and sensory room Tram House Equipment Dennis Wise Foundation 301.509 7.280 637.285 (19,970) (2,658) (31,346) 281,539 4,622 605,939 41.099 13.869 6.187 23.339 {4,567) (2,601) (6,187) (11,250) 36,532 11,268 Story of Christmas Snowbility The Big Lottery- Early years The Big Lottery- School readiness 12,089 32,690 86,670 (32,690) (76,000) 10,670 17,398 62,421 10,000 (17,398) (59,165) (10,000) Constable education trust Squires Peter Harrison Foundation Masonic trust 3,256 500 (500) 13,379 (13,379) Morrisons Foundation City Bridge Trust Other 18.160 (1,816) 16,344 38,491 84,838 (38,491) (51,744) 33,094 1,049.228 345,887 (298,867) (80,895) 1.015,353 Total of funds 3,155,279 10,163,456 (10.491,832) 2,826,903 Page 34
VithalSignatur8 Transaction R8f. C9Q2-4S3B-7GGG 30 Jun 2025 16..46..29 BST IUTC +11 D 214 P 37141 BEYONDAUTISM (A Company Limited by Guarantee) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2024 14. Summary of funds Summary of funds - current year Balance at 1 September 2023 Balance at 31 August 2024 Transfers inlout Income Expenditure General funds Restricted funds 1,811,550 10,480,757 (11,503,311) 1.015,353 217,157 (165,686) 74,708 (74,708) 863,704 992,116 2.826,903 10.697,914 (11,668,997) 1,855,820 Summary of funds - prior year Balance at 1 September 2022 Balance at 31 August 2023 Transfers inlout Income Expenditure General funds Restricted funds 2.106.051 1.049,228 9.817.569 (10.192,965) 345,887 (298,867) 80,895 (80,895) 1.811,550 1,015,353 3,155,279 10,163,456 (10,491,832) 2,826,903 15. Analysis of net assets between funds Analysis of net assets between funds - current period Restricted Unrestricted funds funds 2024 2024 Total funds 2024 Tangible fixed assets Current assets Creditors due within one year Creditors due in more than one year 950,966 5,074,192 6,025,158 261,888 7.916,517 8,178,405 {220,738} (6,971,484) {7,192,222) (5.155,521) (5,155,521) Total 992,116 863,704 1,855,820 Page 35
VithalSignatur8 Transaction R8f. C9Q2-4S3B-7GGG 30 Jun 2025 16..46..29 BST IUTC +11 D 214 P 38141 BEYONDAUTISM (A Company Limited by Guarantee) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2024 15. Analysis of net assets between funds (continued) Analysis of net assets between funds - prior period Restricted Unrestricted funds funds 2023 2023 Total funds 2023 Tangible fixed assets Debtors due after more than one year Current assets Creditors due within one year Creditors due in more than one year 968,333 6.295,605 55,737 55,737 206,433 2.401,607 2.608,040 {159,413} {600,171) (759,584) (55,737) (5,317,158) (5,372,895) 5.327,272 Total 1,015,353 1.811,550 2,826,903 16. Reconciliation of net movement in funds to net cash flow from operating activities 2024 2023 Net expenditure for the period (as per Siatement of Financial Activities) (971,083) (328,376) Adjustments for: Depreciation charges Increase in debtors 372,317 (3,744,075) 6,374,770 360,302 (210,013) (610,266) Increasel(decrease) in creditors Net cash provided byl(used in) operating activities 2,031,929 (788,353) 17. Analysis of cash and cash equivalents 2024 2023 Cash in hand 3,695,459 1,921,128 Page 36
VithalSignatur8 Transaction R8f. C9Q2-4S3B-7GGG 30 Jun 2025 16..46..29 BST IUTC +11 D 214 P 39141 BEYONDAUTISM (A Company Limited by Guarantee) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2024 18. Analysis of changes in net debt At1 September At31 2023 Cash flows August 2024 Cash at bank and in hand 1,921,128 (149,711) (5,317,158) 1,774,331 3,695,459 {2,131) {151,842) 161,637 (5,155,521) Debt due within 1 year Debt due after 1 year (3,545,741) 1,933,837 {1,611,904) Page 37
VithalSignatur8 Transaction R8f. C9Q2-4S3B-7GGG 30 Jun 2025 16..46..29 BST IUTC +11 D 214 P 41V41 BEYONDAUTISM (A Company Limited by Guarantee) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2024 19. Pension commitments Teachers. Pension Scheme The Teachers, Pension Scheme {TPS) is a statutory, contributory, defined benefit scheme, govemed by the Teachers, Pensions Regulations (2010) and, from 1 April 2014. by the Teachers, Pension Scheme Regulations 2014. Membership is automatic for full-time teachers and, from 1 January 2007, automatic for teachers in part-time employment following appointment or a change of contract, although they are able to opt out. The TPS is an unfunded scheme and members contribute on a 'pay as you go, basis- these contributions along with those made by employers are credited to the Exchequer. Retirement and other pension benefits are paid by public funds provided by Parliament. Not less than every four years the Govemment Actuary, using normal actuarial principles, conducts a formal actuarial review of the TPS in accordance with the Public Service Pensions (Valuations and Employer Cost Cap) Directions 2014 published by HM Treasury. The aim of the review is to specify the level of future contributions. Actuarial scheme valuations are dependent on assumptions about the value of future costs, design of benefits and many other factors. The latest actuarial valuation of the TPS was carried out as at 31 March 2020 and in accordance with the Public Service Pensions (Valuations and Employer Cost Cap) Directions 2014. The valuation report was published by the Department for Education on 27 October 2023. The key elements of the valuation and subsequent consultation are: Employer contribution rates set at 28.68°/o of pensionable pay (including a 0.08 /0 employer administration charge). This is an increase of 5 % in employer contribution and the cost control result is such that no changes in member benefits needed. Total scheme liabilities (pensions currently in payment and the estimated cosl of future benefits) for service to the effective date of £262,000 million. and notional assets (estimated future contributions together with the notional investments held at the valuation date) of £222,220 million giving a notional past service deficit of £39,800 million The result of this valuation will be implemented from 1 April 2024. The next valuation result is due to be implemented from 1 April 2028. A copy of the valuation report and supporting documentation is on the Teachers, Pensions website. Under the definitions set out in FRS 102. the TPS is an unfunded multi-employer pension scheme. The charity has accounted for its contributions to the scheme as if it were a defined contribution scheme. The charity has set out above the information available on the scheme. In 2024 the cost of pension contributions was £388,242 (2023: £306,888) including £174,668 (2023.. £152,025) to the TPS. Beyondautism left the pension scheme on 31 August 2024. Page 38
VithalSignatur8 Transaction R8f. C9Q2-4S3B-7GGG 30 Jun 2025 16..46..29 BST IUTC +11 D 214 P 41141 BEYONDAUTISM (A Company Limited by Guarantee) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2024 20. Operating lease commitments At 31 August 2024 the charity had commitments to make future minimum lease payments under non- cancellable operating leases as follows- 2024 2023 Not later than 1 year Later than 1 year and not later than 5 years 274,083 470,700 358,146 659,045 744,783 1.017,191 21. Post balance sheet events The loan covenant was breached after the year end and a loan waiver was obtained from the bank on 27th June 2025 hence the loan balance does not fall due for repayment. Page 39