2025-08-31-accounts - Beyondautism

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Registered number- 04041459 Charity number- 1082599 BEYONDAUTISM (A Company Limited by Guarantee TRUSTEES, REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025

BEYONDAUTISM IA Company Limited by Guarantee) CONTENTS Page Rgfgren¢o and Admlnlstratlvg Dotalls of thg Charlty, Its Tru$t99s and Advlsors Strateglc R•port Trustees. Report 9-14 Independent Auditorfs Report on the Financial Statements 15-18 ststgmgnt of Flnan¢lal A¢tlvltlg$ 19 Balance She&t 20-21 Statement of Cash Flows 22 Notes to the Financial Statements 23-37

BEYONDAUTISM IA Company Limited by Guarantee) REFERENCE AND ADMINISTRATIVE DETAILS OF THE CHARITY, ITS TRUSTEES AND ADVISERS FOR THE YEAR ENDED 31 AUGUST 2025 Trustees Mrs R Brislowe (resigned 15 September 20251 Mr M Smith Mr A Johnston Mrs D Fidler Mrs R Baylis-west (rèsigned 7 Nov8mb8r 20251 Mrs G Coladangelo Mrs V Federico (resigned 29 October 20241 Mr T Reid Mr C Mahoney (appointed 1 December 20251 Company registered number 04041459 Charity registered number 1082599 Registered office CIO Mr. Simon Swann London Fruit & Wool Exchange Ashursl LLP 1 Duval Square London E16PW Page 1

BEYONDAUTISM IA Company Limited by Guarantee) REFERENCE AND ADMINISTRATIVE DETAILS OF THE CHARITY, ITS TRUSTEES AND ADVISERS ICONTINUEDI FOR THE YEAR ENDED 31 AUGUST 2025 Prlnclpal operatlng offlcg$ Beyondautism 1 Armory Way London SW8 1TH BeyondAulism 140 Vvoking Close Roehamplon 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 SW18 1FZ Post 19 Unil A1 Avon House 3 Enterprise Way London SW18 1FZ Chief executive officer Mrs Coultas-Pitman Independent auditor James Cowper Kreslon Audit Chaterered AccoLJntants and Slalulory Audttor 2 Communications Road Greenham Business Park Greenham Newbury RG19 6AB Page 2

BEYONDAUTISM IA Company Limited by Guarantee) REFERENCE AND ADMINISTRATIVE DETAILS OF THE CHARITY, ITS TRUSTEES AND ADVISERS ICONTINUEDI FOR THE YEAR ENDED 31 AUGUST 2025 Bankors The Cowoperalive Bank 80 Cornhill London EC3V 3NJ HSBC 172 Upper Richmond Road Putney London SW15 2SH Lloyds Bank 110-112 Pulney High Sl Putney London SW15 1RG Solicitors Ashursl LLP Aitn.. Mr. Simon Swann London Fruit & Wool Exchange 1 Duval Square London E16PW Page 3

BEYONDAUTISM IA Company Limited by Guarantee) STRATEGIC REPORT FOR THE YEAR ENDED 31 AUGUST 202S OBJECTIVES AND ACTIVITIES Background Autism affects how a person communicates and experience5 the world. Au115tic people can experience difficulties with communication andlor sensory processing. 11 affects e8ch pèrson differently and is therefore often Llescribed 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 worfd of autisrll education to ensure aulislic children and young adults access an education which empowers a life full of choice, Independence and opportunity. We do this by creating posltive educational expèriènces, 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. Erllpowering parents lo feel resilient and confident in meeting the needs of their child leads lo aspiralional, informed choices creating a pos11ive and Successful slep into primary education. Our schools and Post-19 service have a spe¢ialisl Curriculum that ensures sustained success beyond the age 0125, setting children and young adults up with the skills and independence to lead a life of their ¢hoosing. Our Outreach team is activating neOrkS and building local capacity with a solution-focused approach. Our Fast Re5pondet@ service Is working al the point of crisis lo change the national picture and reduce school placement breakdown, supporting students In Ihttir settings. Our Vision A world where every autistic leamer belongs, succeeds and shapes their own future. BeyondAulism celebrates the individual. We aayS seek lo discover a person's aspirations, preferences and SLJpport needs facilitating a life of Choi and opportunity. We go above and beyond to break the cyde Df prejudice, through education and training, changing society and ensuring inclusion. Our Strategy BeyondAulism has undergone remarkable transformation and growth over the past 25 years. Our current strategy and objectives reflect our aspirations at an individual and societal level. Through education and developing skills, whilst also influencing ath"tudes, resources and Inslilulions. Our Strat&glc Goals.. Establish BeyondAulism as the leading provider of aub.sm education in the country Equip pra¢lilioners with the tools lo include. not exdude autistic children and young people Shape and Influen national policy and practice on autism education BLJild a network of parents, carers and families engaged in their children's education Page 4

BEYONDAUTISM IA Company Limited by Guarantee) STRATEGIC REPORT ICONTINUEDI FOR THE YEAR ENDED 31 AUGUST 202S Everything we do is underpinned by our values.. Dedicated to delivering excellence Developing expertise, outstanding seNi¢es and wsilive engagement, always seeking lo go above and beyond expectations. This means that we will.. have high expe¢tslions ol all, and deliver our best rather than aspire lo IL listen lo other points of view and be open to new ideas that will help us develop and in turn develop those we work with. Committad to Understanding Bahaviour Contributing lo research and ensuring our staff continually develop and share best practice that ensure aspiralional outcomes for ppIe with autism are achieved. This means that we will". be proud lo be advocates for Behaviour Anatysis, underpinned by the science of Applied Behaviour Anatysis 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 Irealing people with dignity. This eans that we will". lebrate difference, taking b.me to discover what individuals want to achieve and supporting thern in getting there. build an open culture wthin the organisation, with transparency across everything 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 jLJSt doing what has been asked. Invite a culture of challenge- feeling Supported In challenging Dthers, and open to being challenged back. Together we will". pul our learners al the lorefronl of everything we do, allowng them a voice be ambassadors for our knowledge and expertise, and role models to others have can-do attitudes, continually pushing ourselves, challenging anything that limits expectations of our learners listen to others with an open mind, gwe all the opportunity to speak and value different perspectives do our part in fostering a safe ttnvironment for all, promoting a wodd of open conversation Page 5

BEYONDAUTISM IA Company Limited by Guarantee) STRATEGIC REPORT ICONTINUEDI FOR THE YEAR ENDED 31 AUGUST 202S To this end, BeyondAutism runs.. Early Years, This is a free service developed for parentslcarers to attend with their children aged 15 months-5 years. The prograrnrne focuses on behaviours, relationships and developrnental play, und8rpinn8d by Behaviour Analysis. We tailor teaching tèchniques aroLJnd the needs and preferences of each child. The service offers a flexible approach, with attendance designed lo fil around the timetable of each family. Park House School 148 North Side, Wandswtsrth Commonl Ofsted rated Outstanding delivers education from Reception age through to Year 8 14 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 lo access individualised limetsbles within a broad and balanced curriculum. Tram House School1520 Garratt Lane. Earlsfield and 6th form at 140 Woking Close, Roehamptonl Ofsted rated Good with Outstanding Features- educate5 Year 7 to Year 14 (aged 11 19yrsl. Post-19 Iwandsworth, Riverside and Hammersmith hubs) offers education and training to young adults aged 19 25yrs. The learners follow an individualised programme fo¢used on developing ¢ommuni¢alion and independent living skills in preparation for adulthood, underpinned by Behaviour Analysis. Through partnerships with other organisations, our learners spend around 500/¢ of their week working and leaming in their local communities. Outrea¢h has ¢ontinued to grow and expand its reach. This includes delivering ¢onlra¢ts across London and surrounding local authorities. Online training has now been completed by people from across the UK and continues lo receive 1000/0 positive feedback from attendees. BeyondAutism continues lo build ils online presence, through the creation of Podcasts, training videos and resources. The Lunch and Learn series has been very successful in sharing our approach, expèrtise and views with a wider audience. 2025 Highlights During 2025 we have opened a new dedicated sixth form facility for Tram House School based in Wandsworth. The Charity were co-localed al this sile for most of the year, relocating to The Gatehouse in Wandsworth, 1 Armoury Way. London SW18 1TH, al the beginning of August. Reduced School Placement breakdown Seven BeyondAutism Fast Responders trained and embedded across four Bracknell primary schools to strengthen inclusive practice and keep pupils In their local placements. 1,030 educators trained across the year, with 90 percent reporting they could apply learning immediately in classrooms and settings. Stronger pathways estsblishèd beiween schools, families, and local professionals to reduce exclusions and maintain siable placements. Page 6

BEYONDAUTISM IA Company Limited by Guarantee) STRATEGIC REPORT ICONTINUEDI FOR THE YEAR ENDED 31 AUGUST 202S Increasèd Employability 11 active Post-19 work placements with partners including London Zoo. Odeon Wimbledon. and Reworks Recycling. Slruclured Employability Curriculum delivered across Sixth Form and Post-19, providing Consistent job- readiness teaching (developed through City Bridge Trust lundingl. Weekly Sixth Form Calé enterprise offered hands-on experience in customer servi, teamwork, and money handling. Leainers built Cvs and references using ernployer Input, strengthening Iransilions into volunteering, supported internships, and paid roles. Pgoplg wlth autlsm havg the skllls to Ilvo thglr Idoal wogk Personal AAC deVIS funded for nine learners, supporting communication and lrfelong independence. Tailored Independen coaching offered across Post-19, including travel skills, community access, money management, and daily living. Learners engaged in personalised programmes that balanced work, community participation, wellbeing, and recreation, fotrning the foundations of their ideal week. Increase roslllence and confldencg In famllles 62 families supported through the free Early Years service in 2024125 1242 families supptsrtttd over five years). Parent workshops delivered with local partners, strèngthening confidence around Communication, education pathways, and behaviDur suppor New advice and guidance sessions launched, offering families early sUPPOrt and clearer Toutes into services. Families reported stronger Confidence, Clearer decision-making, and improved home-school communication Communitias ara support8d to include p8oplo with autism Charity of the Year activity delivered with MRG, increasing community awareness and understanding of autism. School theatre production and cultural partnerships broallened visibility and participation in local arts settings. On-site enrichment delivered through Therapaws and Synergy Dance, creating inclusive community Èxpèriences on school sites. External engagement extended visibility ol autism across business, cultural, and community sectors through events, partnerships. and collaborative activities.. Risk Managèmant The Board of Trustees recognise their responsibilities in the management ol risk, particularly in respect of the children and adults attending BeyondAulism'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 September 2025. The analysis Covers all aspects ol safeguarding. finance, health & safely, HR, repLJlation and resources. A number of risks are idenb'fied 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. Page 7

BEYONDAUTISM IA Company Limited by Guarantee) STRATEGIC REPORT ICONTINUEDI FOR THE YEAR ENDED 31 AUGUST 202S 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 learner's Local Authority with appropriate agreements in place, the charity does not have any privately funded pupils in either of ils schools or ils Post-19 setvice. BèyondAulism offers value to Local Authorities because Il provides education lo leamers who have complex needs thus enabling our children and adults with autism lo remain in their local community with their families. The alternative for many of BeyondALJtism'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 miligated by conservative budgeting assumpts.ons and analysis. Our Early Years service is entirely funded by voluntary donations and as such Is subject to U5 continuing lo raise funds lo support this activity. Due to significant efforts managing cost through the year. the organisation delivered a £204,971 surplus12024' deficit £971,083) for the 202412025 academic year. Independent extemal audits are commissioned in respect of key areas of risk,. these Included safeguarding, health & safety and data protection. Future Plans BeyondAulism's ongoing objective of increasing reach remains al the forefront of ils growth objectives including extending current operations outside of London. What form this lakes will depend on what has been identified through market research and analysis as most suitable and appropriate for the geographical area concerned. The Early Years service reduced operations to 3 days a week whilst funding is secured. aiming lo increase back lo full-time as soon as is viable and dependent upon the outcome of an extensive operational review in the next academic year. W8 continLJe to dèvèlop and éxpand OLJf OLJtr8ach, fast respond8r and training offèr. This report was approved by the trustees and signed on their behalf by AJohnston Angus Johnston Chair of TrLJStees Dale.. M Smlth Trustee Date.. 2713126 M.A.Smith 214126 Page 8

BEYONDAUTISM IA Company Limited by Guarantee) TRUSTEES. REPORT FOR THE YEAR ENDED 31 AUGUST 2025 The Trustees (who are also dire¢lors ol the charity for the purposes of the Companies A¢tl present their report together with the audited fi'nancial slalemenls of BeyondAulism Ilhe ¢harityl for the year ended 31 August 2025. The Trustees confi'rm that the financial statements comply with current statulory obligations. the requirements of the charity's Memorandum and Articles of AssocialiDn and Accounting and Reporting by Charities.. Statement of Recorllmended Practice applicable lo charities preparing their accounts In accordance with the Financial Reporting Standard applicable in the UK and Republic ol Ireland IFRS 1021 leffeclive 1 January 20151. Publlc Bon9flt The Trustees consider that BeyondAutism provides a public benefit. BeyondAutism provides education and support for children and adults with autism and their families. BeyondAulism schools and ils Post 19 service provide schooling and education for learners from a number of London Btsroughs within commutable distsnce. Sludent 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 earty years, service is free to users and Is funded by grants and donations. 11 is run on an inletvenlion basis foi parents of pre-school children as a touchpoinl for those with idttntilied social and wmmun¢ialion needs or a recent diagnosis of autism. Our b&haviour analyst specialists work with the parent and Child together lo lind ways lo encourage the development ol communication skills and calm behaviours that challenge. It has proved immediately popular particularly lor families who may not be able lo afford expensive home programmes and who might find themselves quite isolated in a neurotypical world. The Trustees have referred lo the guidance contained in the Charity Comrllission's gerTreral guidance on public benefit when reviewing the charity's aiTns and objectives and in planning ts future activities. In parb"cul8r, the Trustees consider how planned activities will Contribute to the aims and objectives that have been sel. structure, Governance and Management The charity is a company limited by guarantee and registered in England Ino 40414591 and is also a registered charity Ino 10825991. The charity is governèd by ils Board of Trustees. The governing instruments of the charity are the Memorandum and Articles ol Association. All new Policies or amendments to existing policies are approved by the Board of Trustees through a scheme of delegation that includes the schwl governing body and the charity's senior management team. The manner in which those policies are implèmented, overseen and reviewed Is delegated lo th& Chief Executive Officer. The setting ol remuneration rates for all stsff is sel 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 setting 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 sU¢0mmittee of the Board of Trustees. The Chair of the Governing Body receives no remunerab'on. Other members are made up of parents. staff, community and local authority representatives. The Board of Trustees delegates the schools, development and review lo the Governing 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 ol Trustees receives regular reports from the Governing Body and the post 19 Advisory Board, lo enable them lo oversee performance and progress. Chair of Trustees Angus Johnston continues as Chair of Trustees. Angus is a retired partner at the a¢countan¢y firm Pri¢ewaterhouseCoopers and is passionate about making a positive difference to children and young people's lives. Page 9

BEYONDAUTISM IA Company Limited by Guarantee) TRUSTEES. REPORT ICONTINUEDI FOR THE YEAR ENDED 31 AUGUST 2025 Trustee Ro¢rultment. Indu¢tlon and Tralnlng The Board of Trustees aims to build a board with a comprehensive, relevant and focused skills mix, and to recruit merllbers whose knowledge, experience and perspective will support, guide and oversee the operations of the charity. Trustees are recruited through a variety ol channe15 including research, advertising, networking and agencies. Trustees are nominated al Board level and, subject lo approval, are then invited lo attend the next Board meeting. New Trustees can only be appointed Ljpon satisfactory completion of all regulatory checks. references, identity, eligibility, money laundering and DBS (Disclosure and Barring Servi) checks. All Trustee appointments are confirmed by Board Resolution passed al 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 effort is made to ensLJre 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 2024 were.. A Johnston (Chair of Tru51eesl R Brislowe ISIgned 15 September 20251 D Fidler R Baylis-west (resigned 7 November 20251 M Smith ITreasurerl T Reid G Coladangelo C Mahoney lappoinled 1 December 20251 The Board of Trustees can draw on its collective and extensive experience from the worfds of education, global business, rnarkeling, finance and law and is supported and advised by specialist consultants in education, safeguarding, health and safely, law and fundra15ing. The day lo day iunning of the charity is delegated by the Board ol Trustees to the Chief ExècLJtive Officèr ICEOI who is supportèd by the senior managèment team. BeyondAutism staff The charity team is run in offi$ co-localed with the Sixth Form of Tram School until the end of July 2025, al which point they moved lo The Galehtsuse serviced offices in Wandsworth. Th& team is made up of fi'nance, fundraising. HR and marketing & commLJnications and SLJPPOrts thè dèvelopmént of our servicès and th8 furtherance of our strategy. BeyondAulism servi5 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

BEYONDAUTISM IA Company Limited by Guarantee) TRUSTEES. REPORT ICONTINUEDI FOR THE YEAR ENDED 31 AUGUST 2025 Therapists BeyondAutism employs a number ol speech and language ISaLTI and occupational IOTI Iherapists who provide therapy programmes either directly or indirectly (through a tutor) depending on the sts"pulations made in the EHCP. B&havlour Analyst Every class and provision has a qualified Behaviour Analyst who draws up the individual behavioural prograrllmes. Advanced Skllls Practloners An ASP covers 2 classroms and is responsible for the training of tutors, leading small group learning sessions and supporting the Behaviour Anatysts. Teaching and Leaming Practioners and Mentors ITLprrLMI Each leamer is paired with an TLP on a one-to-one basis. In exptional circumstan9 the support may be based on a 2 TLPS to 1 learner pairing. The TLPS look after the safety and security of the learner and ensure that the leamer is focused on the specific task al hand. In the schools, TLPS work in teams of 2 within a class, sharing and rolaling their duties with the learners. This helps lo raise the vaiiely of the role and reduce burn out in particulady challenging situations. Behaviour programmes are based on an analysis of what motlV2tes an individual with autism to behave in certain ways. Each skill the individual needs lo learn Is broken down into small, achievable steps. Each step is worked on In a systematic and consistent way, using an appropriate 'reinforMent. or reward to encourage the behaviours needed for future learning. Evidence and data are collected of the learner's progress. so that targets and molivalors can be adjusted along the way a¢¢ording to what is and is not working lor a particular ¢hild. Reinforcement systems - which seek to link desired behaviour with good OLJtcomes 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 leach individuals with autism how to learn and can therefore be applied to the wdest 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 8eh8viour Analysis techniques. Specific leaching strategies are explained and demonstrated and then observed with feedback provided. Teaching and behaviour plans arè d8v8lopèd and monitored by senior staff. Fundraising The Trustees are extremely grateful lo the many individuals, companies and organisations that raise funds for the ¢harily or donate their services in kind. Page 11

BEYONDAUTISM IA Company Limited by Guarantee) TRUSTEES. REPORT ICONTINUEDI FOR THE YEAR ENDED 31 AUGUST 2025 Trusts and Foundation The Jack Petchey Foundation Garfield Weston Foundation IEady Years) The Grace Trust (Early Years) Peter Sowerby Foundation (Fast Responder) William Allen YoLJng Charitable Trust IEarly Years) Corporate support Octopus Investors in the Community Soulhside Shopping Centre- partnership with Post-19 stsrted in September 2025 In1nd support The Ttuslèès would also like to thank all our volunteers who $0 generously donate their lime, expertise and support lo BeyondAulism. In particular, they would like lo extend their gratitude lo 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) All ol the Octopus volunteers who help out with a wide variety of tasks and events. Jane Moore for her ongoing support and lo Timothy West lor his continuing patronage The Fox family for their continued support in memory of Jonah Fox The Governing Body for the support they give to Park House School and Tram House School The Post 19 Adv150ry 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 Fundraising approach and perfomiance Fundraising support is important lo the sustsinabilty of our charity, and as such we meet the highest fundraising standards to retain the trust and SLJPPOrt of OLJr donors. We were delighted to register wth the Fundraising Regulator as a sign ol our conlinued commitment to the Fundraising Code of Practice and are also members of the Chartered Institute ol Fundraising. Our policies and compliance with fundraising regulations are reviewed annually. When registering with the FLJndraising Regulator. confirmed our pact to uphold the Fundraising Promise to donors. The Fundraising Promise is an extension Df our own code of ethics, which recognises our fundraising responsibilities.. In equal measure, a spOnSIbl111Y lo those who use our services and our donors. Those who use our services have a right lo expect any representation to donors lo be dignified and a true reflection ol circumstances. To never knowingly misrepresent the charity to the general public andlor our donors. To only spend restricted donations on the project specified al b.me of applicab.on or donation. To keep the confidence of any donors who wish to remain anonymous. To act immediately should any donor ask for their detsils lo be moVed from the Charity's contact list. In the year to 31 August 2025 we did not contract any company to undertake fundraising on our behalf. We have been lucky lo work with partners including Enthuse, JuslGiving, Give as you Live and Giveability to help make giving and fundraising easier for supporter5. Page 12

BEYONDAUTISM IA Company Limited by Guarantee) TRUSTEES. REPORT ICONTINUEDI FOR THE YEAR ENDED 31 AUGUST 2025 Our fundraising team are committed lo working in line wth BeyondAulism values and fundraising ethics, which we reinforce through regular learning and development. We don't undertake any fundraising dOOr-td0Or activity or ask for direct debit dDnalions on the street. Personal data is not shared without prior permission beyond the BeyondAulsim network. We don't sell personal data. We don'l'cold-call. people for fundraising purposes. In addition lo the Fundraising Codes of Conduct, we abide by related regulations, such as the Dats Protection Act (including GDPRI and Charities Act. We are also members of Institute of FLJndraising. There were no complaints received by the charity during the year. The Trustees rnonitor fundraising performance through written and verbal reports delivered al each Board meeting. Financial Review Results for the year ended 31 August 2025 show lolal Income of £11,576,296 12024.. £10,697,914) and an overall nel surplus amount of £201,971 12024 nel delicil £971,083). The statement of cash flows shows a nel inflow from operating activities of £2,313,10012024 inflow £2,031.9291 with an overall increase in cash and cash equivalents for the year of £2,055,16512024 increase of £1,774,331). Voluntary income li.e. fund raising and donalionsl was £343,76312024'. £290,119), more information on which has been provided earlier in the reporL ConseqLJently the net assets of the charity have increased from £1.855,820 to £2,057,791 as at 31 August 2025. Full results for the charity can be seen on pages 19 to 37 of the Annual Report. Reserves Reserves tolalled £2,057.791 al the year end. Of these, unreslricled reserves amount lo £1,130,171 and restricted reserves £927,620. In the long term the Board would like to increase the balance on unrestricted reseeS to an amount representing 3 months of operating expenses even though current revenue streams Istslulory funding from Ial aulhoriliesl present little risk lo the financial stability ol the organisalion. BeyondAulism's reserves policy is reviewed annually as part ol the budget approval process and the Board of Trustees has agrèed that rèservès should be built up to the desired lèvèl in stages Consistent with thè charity's overall financial position and bLJsiness development plan. This trend is expected to be maintained with a view lo increasing the level of free reserves over time until the target. revised as apprDpriale, is achieved. Employees It is thè 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, practices and procedures relating to resourcing, training, development and promotion are administered equally and in accordance with all applicable laws. 11 is the Company's policy to provide equal opportunities in all aspe¢ls of employment from the sourcing and selection of candidates. recruilment 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 lo 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 Ttuslèès Iwho ale also the directors of BeyondAulism for the purposes ol Company lawl are responsible for preparing the Trustees, Annual Report lincluding the Strategic Report) and thè financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice). Page 13

BEYONDAUTISM IA Company Limited by Guarantee) TRUSTEES. REPORT ICONTINUEDI FOR THE YEAR ENDED 31 AUGUST 2025 Company law requires the Trustees lo 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 resOUrS and application Df 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 a¢counling policies and then apply them ¢onsistenlly', 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 stslemenls." and prepare the financial statements on a going wncern basis unless il is inappropriate lo presume that the charitable ¢ompany will ¢onlinue in operation. The Trustees are responsible for keeping adequate accounting records that disclose with reasonable accuracy al any lime the financial position ol the charitable company and enable them lo ensure that the financial statements comply wrth the Companies Act 2006. They are also responsible for safèguarding the assets of the charitable company and hence for taking reasonable steps for the prevention and detection of fraud and other Irregulafilies. Di¥closure of infomiation to auditor In so lar as the Trustees are aware.. there is no relevant audit information of which the charitable company's auditor is unaware., and the Trustees have taken all steps that they ought to have taken to make Ihemsehjes aware of any relevant audit information and lo estsblish that the auditor is aware of that information. Audltor 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.. Angus Johnston AJohnston Chair of Trustees 214126 M.A.Smith Smith Trustee 2713126 Page 14

BEYONDAUTISM IA Company Limited by Guarantee) INDEPENDENT AUDITOR'S REPORT TO THE MEMBERS OF BEYONDAUTISM Opinion We have audited the financial statements of Beyondautism (the 'charityl for the year ended 31 August 2025 which comprise the Statement of Financial Activities, the Balance Sheet, the Statement of Cash Flows and the related notes, including a sumrnary of significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom A¢¢ounting Standards, induding Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland, Iunited Kingdom Generally Accepted Accounting Practi1. In our opinion the financial ststemenls.. give a true and fair view of the slate of the charitable company's affairs as al 31 August 2025 and of its incoming resources and application ol resources, including its income and expenditure for the year then ended, have been properly prepared in acrdance with United Kingdom Generally A¢¢epled Accounting Practice., and have b*n prepared in accordance with the requirements of the Companies Act 2006. Basis for opinion We conducted our audit in accordance with International Standards on Auditing IUKI IISAS IUKII and applicable law. Our responsibilities under those standards are further described in the Auditorfs responsibilits'es lor the audit of the financial statements section ol our report. We are independent of the charitable Company in accordance with the ethical requirements that are relevant lo our audit of the financial statements In the United Kingdom, including the Financial Reporting Council's Ethical Stsndard, and w& 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. Concluslons r•latlng to golng ¢on¢em In auditing the financial stalemenls, we have concluded that the Trustees, use of the going concem basis of accounting In the preparation ol the financial slalemenls is appropriate. Based on the work we have performed, we have not identified any material uncertainties relating lo events or condrtions that, individually or collectively, may cast significant doubl on the charitable company's ability lo continue as a going concern for a period of at least twelve months from when the financial statements are aulhorised for issue. Our responsibilities and the responsibilities of the Trustees wf(h respect lo going concern are described In the relevant sections of this report. Page 15

BEYONDAUTISM IA Company Limited by Guarantee) INDEPENDENT AUDITOR'S REPORT TO THE MEMBERS OF BEYONDAUTISM ICONTINUEDI Other infomiation The other information comprises the information included in the Annual Report other than the financial statements and our Auditor's Report Ihereon. The Trustees are responsible for the other information contained within the Annual Report. Our opinion on the financial slalemen15 does not cover the other information and, except to the extent othèrwise explicitly stsled in our report, we do not express any form of assLJrance conclusion Ihereon. 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 maleiial misstatèments, we ale required lo determine whether this gives rise lo a material misslalemenl in the financial ststemenls themselves. 11. based on the work we have performed. we ¢on¢lude that there is a material misstatement ol this other information, we are required to report that fact. We have nothing lo retx>rt 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 lor the fi'nancial year lor which the financial statements are prepared is consistent with the financial statements. the Trustees, Report has been prepared in accordance wlh applicable legal requirements. Matters on which we are required to report by exception In the light of our knowledge and understanding of the ¢harilable company and ils environment obtained in the COLJrse of the audit. we have not identified material misstatements in Ihe Trustees, Report. We have nothing lo report in respect of the following matters in relation lo which Companies Act 2006 requires us to report lo you if, in our opinion.. adequatè accounting records have not been kepL or returns adequate for our audit have not been received from branches not visited by us,. or the financial slalemenls are not in agreement with the a¢¢ounling records and returns,. or certain disclosLJres of Trustees, remLJneration specified by law are not made,. or we have not reiVed all the Information and explanations we require for our audit. Rg$pon$lbllltlg$ of trust As explained more ful in thè Trustees, Responsibilities Statement. the Trustee5 (who are also the dirèctors of the charitable company for the purposes of company lawl are responsible for the pparatiOn of the financial statements and for being tIsfied that they give a true and fair view, and lor such internal ¢onlrol as the Trustees determine is necessary to enable the preparation of financial statements that are free from material misstalemenl, whether due to fraud or error. In preparing the fi'nancial ststemenls. the Trustees are responsible for assessing the charitable Company's ability to continue as a going COnrn, discbsing. as applicable, matters related to going concern and using the going concem basis of accounting unless the Trustees either intend lo liquidate the charitsble company or lo cease operations, or have no realistic allernalive but to do so. Page 16

BEYONDAUTISM IA Company Limited by Guarantee) INDEPENDENT AUDITOR'S REPORT TO THE MEMBERS OF BEYONDAUTISM ICONTINUEDI Auditor's 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 misslalemenl, whether due lo fraud or error, and to issue an Audilorfs Report that includes our opinion. Reasonable assurance is a high level of a55urance, bul is not a guarantee that an audit conducted in a¢¢ordan¢e with ISAS IUKI will always detèct 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 reasonabty be expected to influence the economic decisions of users taken on the basis of these financial statements. Because of the inherent limitslions ol an audit, there is a risk that we will not delecl all irgUIantie$, including those leading lo a material misstalemenl in the financial stslements or non<omplian¢e with regulation. This risk increases the more that compliance wth a law or regulation is removed from the events and transactions reflected in the financial statements, as we will be less likely lo become aware of instances of non-compliance. The risk is also greater regarding Irregularities occurring due to fraud rathei than error, as fraud involves intentional concealment, forgery, lluSIon, 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 governan around actual and potential litigation and claims., EnqLJiry of management and those charged with governan to identify any material instances of non- compliance with laws and regulations., Reviewing financial statement disclosures and lesling lo supporting documentation to assess compliance th applicable laws and regulations., Perfoming audit work to address the risk of irregularities due lo management override of Controls, including testing of journal entries and other adjustmenis for approprialeness. evaluating the business rationale Df significant transactions outside the norrnal course of business and reviewing accounting estimates for evidence of bias. A further description of our responsibilits.es for the audit of the financial ststements is located on the Financial Reporting Council's website al. www.frc.or .uklauditorsres on5ibililies. This description forms part of our Auditor's Report. Page 17

BEYONDAUTISM IA Company Limited by Guarantee) INDEPENDENT AUDITOR'S REPORT TO THE MEMBERS OF BEYONDAUTISM ICONTINUEDI Use ofour report This report is made solely lo the charitable company's members, as a body, in accordance wlh Chapter 3 of Part 16 of the Companies Act 2006. Our audit work ha5 been undertaken so that we might stale lo the charitable company's members those matters we are required lo slate lo them in an Auditor'5 Report and for no other purposè. To the fLJllest èxtent permitted by law, we do not aept or assume responsibility to anyone other than the charitable company and its members, as a bgdy, for our audit work, for this report, or for the opinions we have formed. Alexander Peal BSC (Honsl FCA DChA Isenior Statutory Auditor) for and on behalf of James Cowper Kreslon Audlt Chaterered Accountanis and Stalutory Audf(or 2 Communications Road Greenham Business Park Greenham Newbury RG19 6AB Date.. Page 18

BEYONDAUTISM IA Company Limited by Guarantee) STATEMENT OF FINANCIAL ACTIVITIES (INCORPORATING INCOME AND EXPENDITURE ACCOUNTI FOR THE YEAR ENDED 31 AUGUST 202S Restrlcted Unre$trl¢ted funds funds 2025 2025 Total funds 2025 Totsl funds 2024 Note In¢om¢ from.. Donations and legacies Charf(able activities 175,133 3.862 168,830 11.228,671 343,763 11,232.533 290,119 10,407,795 Total Incomo 178,995 11,397,301 11,576,296 10,697,914 Exp•nditur• on: Charitable activities.. General activities Depreciation expense Interest expense Other charitable activities 10.580,213 258,814 356,302 10,580.213 258.814 3S6,302 178,996 10,740,270 372,317 390.724 165,686 178.996 Total èxpènditurn 178,996 11,19S,329 11,374.32S 11,668.997 Nèt18xp8ndltur8ylncome Transfers between funds 201,972 64,495 201.971 1971.0831 164.4951 Ngt movgment In fund$ 64,4961 266,467 201.971 1971,0831 Ro¢oneiliatlon of funds: Total funds brought forward Nel movement in fund5 992,116 164.4961 863,704 266,467 1,855,820 201.971 2,826,903 1971,0831 Total funds carrièd forward 927,620 1,130,171 2,057,791 1,855.820 The Statement of Financial Activities indudes all gains and losses recognised in the year. The notes on pages 23 to 37 form part of these financial slalemenls. Page 19

BEYONDAUTISM IA Company Limited by Guarantee) REGISTERED NUMBER.. 04041459 BALANCE SHEET AS AT 31 AUGUST 2025 202S 2024 Note Fixed assets Tangible assets 5,747.470 6,025,158 5,747.470 6,025,158 Current assets Debtors 3,313.212 5,750.624 4,482,946 3,695,459 Cash at bank and in hand 9,063.836 8,178.405 Current liabilities Credrtors. amounts falling due within one year 17,768.3591 17,192.2221 Net current assets 1,295.477 986,183 Total assets 1¢$$ ¢urr¢nt Ilabllltl•s 7,042.947 7,011,341 Creditors.. amounts falling due after more than one year 12 14,985.1561 15,155,521) Not assots 2,057.791 1,855,820 Total net assets 2,057.791 1,855,820 Charity funds Restricled funds 927,620 1,130.171 992.118 863,704 Unrestricted funds Total fund$ 2,057.791 1,855,820 Page 20

BEYONDAUTISM IA Company Limited by Guarantee) REGISTERED NUMBER.. 04041459 BALANCE SHEET ICONTINUEDI AS AT 31 AUGUST 2025 The Trustees acknowledge their responsibilities for complying with the requirements of the Act with respect lo accounb'ng records and preparation of financial statements. The financial statements were approved and aulhorised for issue by the Trustees and signed on their behalf by. on M.A.Smith Smith Trustee 2713126 AJohnston Chair of Trustee The notes on pages 23 10 37 form part of these financial statements. Page 21

BEYONDAUTISM IA Company Limited by Guarantee) STATEMENT OF CASH FLOWS FOR THE YEAR ENDED 31 AUGUST 202S 2025 2024 Note Cash flows from oporatlng a¢tlvltl•s Nel cash used in Dperating activities 16 2,313,100 2,031,929 Cash flow$ from Invgstlng a¢tlvlllos Purchase of tangible fixed assets 187.185) 1101,8701 Net Cash used in investing a¢tivitie$ 187.1851 1101,8701 Cash flows from financing activities Repayments of borrowing 170,7501 1155,7281 Net cash used in financing activities 1170.750) 1155,7281 Changg In ¢a$h and ¢a$h gqulvalonts In thg ygar Cash and cash equivalents at the beginning of the year 2,055,165 1,774,331 3,695.459 1,921,128 Cash and ¢a$h gqulval&nts at th¢ ond of th& year 17 5,750,624 3,695,459 The notes on pages 23 to 37 form part of these financial slalemenls Page 22

BEYONDAUTISM IA Company Limited by Guarantee) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 202S A¢counting poli¢ies 1.1 Basis of preparation of financial statements The financial stslements have been prepared in accordance with the Charities SORP IFRS 1021 Accounting and Reporting by Charities." Slalement of Recommended Practice applicable lo charities preparing their a¢¢ounts in aOrdan with the Financial Reporting Stsndard applicable in the UK and RepLJblic of Ireland IFRS 1021 leffective 1 January 20151, the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021 and the Companies Act 2006. Beyondautisrn 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 Companystatus The charity is a company limited by guarantee incorporated in the United Kingdom. The members of thè company ar8 the trusteès names on pagè 1. 1.3 Fund accounting General funds are unrestricted funds which a available for use at the diScli0n of the Iruslees in furtherance of the general objectives ol the charity and which have not been designated for other purposes. Reslricled funds are funds which are lo 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 charged against the specific fund. The aim and use of each restricted fund is sel out in the notes to the financial stslements. 1.4 Going concern The Trustees have considered going concem and believe the charity is a going concern. 1.S Incom8 All income Is recognised once the charity has enlrtlement lo the income, il is probable that the income 11 be ceiVed and the amount of income receivable can be meaSUd reliably. Page 23

BEYONDAUTISM IA Company Limited by Guarantee) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 202S A¢counting poli¢ies l¢ontinued 1.6 Expenditure Expenditure is r&cognisÈd once there is a legal or nstruCtive obligation to transfer economic nefit lo a third party. it is probable that a transfer of economic benefits will be required in sèttlement and the amounl of the obligation can be measured reliably. ExpendilLJre 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 aclivily. Direct costs attributable to a single activity are allocated directly lo that activity. Shared costs which conlribultt lo more than one activity and support costs which are not attributsble to a single activity are apportioned between those a¢livilies on a basis consistent with the use of reSoUrs. Central staff costs are allocated on the basis Df time spent, and depreciation charges allocated on the portion of the asset's use. Governance costs are those incutred in connection with adminislralion of the charty and corllpliance th conslilulional and slalulory requirements. Charitable activities and Governance costs are costs incurred on the charity's educational operations, including support costs and costs relating to the governance of the charity apportioned lo charitable acbvilies. All expenditure is inclusive ol irrecoverable VAT. 1.7 Tangible fixed assets and depreciation Tangible fixed assets are Initial recognised at cost. After recognition, under the cost model, tsngible fixed assets are mèasured at cost less accumulated depreciation and any accumulated impairment losses. Al 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 lo allocate the cost of tangible fixed assets less their residual value over their estimated useful lives, using the slraighl-line method. DepreciatlDn is provided on the following bases.. Freehold buildings Freehold refurbishments Leasehold property Motor vehides Furniture and equipment Computer equipment 4°h straight line 100/0 slraighl line 200/0 slraighl line 25 /0 Straight line 10% straight line 25% straight line 1.8 Operatlng leases Rentals under operating leases are charged to the Statement of Financial Activities incorporating Income and Expenditure Accounts Dn 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 indudes cash and short-term highly liquid investments with a short matLJrity of three months or less from the date of acquisition or opening of the deposit or similar account Page 24

BEYONDAUTISM IA Company Limited by Guarantee) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 202S A¢counting poli¢ies l¢ontinued 1.11 Liabilities and provisions Liabilities are recognised when there is an obligation al the Balan Sheet dale as a result of a past event, it is probable that a transfer of economic bènèfit will be required in sèttlement, and the amount of the setuement can be estimated reliably. Liabilities are recognised at the amount that the charity anticipates it will pay to setue the debt or the amount il has received as advanced payments for the goods or services Il 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 onty 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 subsequendy measured al their settlement value with the exception of bank loans which are subsequenuy measured st amortised cost using the effective interest method. 1.14 Judggmonts In applylng a¢¢ountlng poll¢lg$ and kgy sou$ of gstlmatlon uncgrtalnty The preparation ol the financial slalemenls requires management lo make judgements, estimates and assumptions that affect the amounts reported for assets and liabilities as al the balance sheet dale and the amounts reported for income and expenditure during the year. However, the nature of esb'mation means that actLJal OLJtcomes 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 stalemenls". Tanglble flxed assets1$00 noto 91 Tangible fi'xed 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 expendlture Where expenditure is not directy attribLJtable to activity categories. costs are apportioned on the basis of various factors such as an estimate of time spent on activities by staff. Page 25

BEYONDAUTISM IA Company Limited by Guarantee) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 202S Income from donations and legacies R&strlctgd Unrestrl¢tgd funds funds 2025 2025 Totsl funds 2025 Totsl funds 2024 Donations and gifts Other grants 40,418 134,715 95,288 73,342 135.706 2Q8,057 85,168 204,951 175,133 168,630 343.763 290,119 Total 2024 215,699 74,420 290.119 In¢om9 from charltablg a¢tlvltlg$ Restricted Unrestricted funds funds 2025 202S Total funds 2025 Totsl funds 2024 Teaching and care of children and young people Ifeesl Fundraising Other Income 11,108,068 11,108,068 10,195,508 8,593 12,455 28.537 112,010 112.010 183,750 3,862 3,862 11,228,671 11,232,533 10,407.795 Total 2024 1,458 10.408.337 10,4Q7.795 Page 26

BEYONDAUTISM IA Company Limited by Guarantee) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 202S Analysis of expenditure by type A¢tlvltlgs undertaken directly 2025 Support costs 2025 Total funds 2025 Total funds 2024 Teaching and care of children and young people Governance Development Costs 9,485,045 1,857,307 11,342.352 11,640,668 5,359 5.359 4,202 26,614 26,614 24,127 9,485,045 1,889,280 11,374.325 11,668,997 Total 2024 9.842,059 1,826,938 11,668,997 Not In¢om• This is stated after charging.. 2025 2024 Depreciation of tangible fixed assets owned by the charity Fees payable to the charity's auditor In respect of.. Auditor's remuneration All assurance services not induded above 258,814 372,317 15.850 2,100 15,200 970 During the year, no Iruslees received benefits in kind12024- £Nill. During the year, trustee received reimbursed expenses of £Nil12024 - £1,443). Page 27

BEYONDAUTISM IA Company Limited by Guarantee) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 202S staff costs 2025 2024 Wages and salaries Social se¢urily ¢osls Contribution lo defined Contribution pension schemes 7,142.720 686.661 255,524 7,087,192 573,825 388.242 8,084.905 8,049,259 The average number of persons employed by the charity during the year was as follows.. 2025 No. 2024 No. Teaching Charity management and SLJPPOrt stsff 170 173 85 98 255 271 The number of employees whose employee benefits (excluding employer pension costs) exceeded £60,000 was.. 2025 No. 2024 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. ol the key management personnel were £1,057.17012024'. £784.8401. There were donations lotalling £76012024.. £1001 by key management personnel and expenses of £Nil 12024. £1.4431 Taxation HM revenue & Customs has apted the company 8$ a charity wlhin the definition of Part 11 Corporation Tax Act 2010 with the result that the exemptions afforded by Part 11 are available lo the extent that income and gains are applicable and applied to charitable PLJrposes 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 taxab.on has been made. Page 28

BEYONDAUTISM IA Company Limited by Guarantee) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 202S Finance costs 2025 2024 Bank loan interest 3S6.302 390,724 Tanglblo flx&d a$$¢t$ Freehold property Motor Fixtures and vohi¢les fittings Computer equipment Total Cost or valuation At 1 September 2024 Additions 9,193,241 59.744 684.331 75,210 169.4731 525.407 11,975 136,5861 10.462,723 87,185 1106,0591 Val reclaimed At 31 August 2025 9,193,241 59,744 690.068 500.796 10.443,849 Depreciatlon At 1 September 2024 Charge for the year VAT Adiuslmenl 3,636,421 223,374 S3,911 5,833 335,9S2 61,680 169.473 411,281 73,986 136.5861 4,437,565 364.873 1106.0591 At 31 August 2025 3,859,795 59,744 328,1S9 448,681 4.696,379 Not book valu• At 31 August 2025 5,333,446 361.909 52,115 5.747A70 At 31 August 2024 5,556,820 5,833 348,379 114,126 6,025,158 VAT has been reclaimed on the cost of thè assets bought in prior Yr$ and still in possession and the depreciation has been adjusted accordingly. Included in freehold land and buildings is land at a cost of £2,075,000 12024.. £2,075,000) which is not depreciated. Page 29

BEYONDAUTISM IA Company Limited by Guarantee) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 202S 10. Debtors 2025 2024 Due within one year Fees Other debtors Prepayments and accrued Income 2,848.198 181,618 283.396 3,935,650 149.586 397,710 3,313,212 4,482,946 11. Creditors: Amounts falling due within one year 2025 2024 Bank loans Trade creditors Other taxation and social security Other creditors Accruals and deferred income 151.457 137.707 1,095,245 86,435 6,317.515 151,842 106,018 172,624 66,008 6,695,730 7,768,359 7,192.222 2025 2024 Deferred income al 1 September 2024 Resources deferred during the year Amounts released from previous periods 6,650.122 6,271,758 {6,650.1221 215,150 8,650,122 1215,1501 D•ferr•d In¢om¢ at 31 August 2025 6,271.758 6,650,122 Page 30

BEYONDAUTISM IA Company Limited by Guarantee) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 202S 12. Creditors: Amounts falling due after more than one year 2025 2024 Bank loans 4,985.156 5,155,521 The aggregate amount of liabilities payable or repayable whts1 or in part more than five years after the reporting date is". 2025 2024 Repayable by instalments 2,366,645 3,908,813 For the above balan8, interest is charged at 6.25Q/o which is the Base Rate plus 2.25%. Page 31

BEYONDAUTISM IA Company Limited by Guarantee) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 202S 13. Statement of funds Statement of funds- Current yèar Balance at 1 September 2024 Balance at 31 August 2025 Transfers inlout Income Expenditure UnrgStrl¢tèd funds General Funds Fixed asset funds Loan fund 1.039,535 11,310.116 110,580.2131 5,131,532 87.185 258.8141 15,307,363) 1356,3021 1363.6531 1.405.785 198.9041 4.860,999 527,052 {5,136,6131 863,704 11,397.301 111,195.3291 64.495 1.130,171 Restricted funds Multi purpose hall and buildings grant Softplay area Tram House capital appeal Park House kitchen and sensory room Tram House Equipment Bally Thomas story of Christmas Snowbility Constable Education Garfield Weston 261,569 1,964 574,593 119.970) 11.9641 131,3461 241,599 543,247 31,965 8,667 14.567} 12.601) 27,398 6.066 10,000 110,000 124.5861 16.1851 27.8281 120.0001 {5.4741 27,739 12.231) 922 6.185 27.828 20.000 5.474 Matrix The Big Lottery- Early years Misc Conslable education trust Peter Sowerby Foundation Theodore Maxxy Peter Harrison foundation 10,670 10.670 1,125 {1,1251 27,827 27.827 26.543 2,000 21.112 126.5431 12,0001 121.1121 Morrisons Foundation CBT Employability other 14,528 1.816) 12.712 34,143 24.585 134.143 32,594 57,179 992,116 178.995 178.9961 164.4951 927,620 Total of funds 1,855,820 11,576.296 111,374.3251 2.057,791 Page 32

BEYONDAUTISM IA Company Limited by Guarantee) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 202S 13. Statement of funds Icontinuedl Statement of funds- prior year Balance at 1 September 2023 Balance at 31 August 2024 Transfers inlout Income Expenditure General Funds Fixed asset funds Loan fund 1,951,148 10,378,887 110,740,2701 5.327,271 101,870 1372.3171 15.466,8691 1390,7241 1550,2301 74.708 550.230 1,039,535 5,131,532 15,307.3631 1,811,550 10,480,757 111.503,3111 74,708 863,704 Restricted funds Mulli purpose hall and buildings grant Softplay area Tram House capital appeal Park House kitchen and sensory room Tram House Equipment Story of Christma5 Snowbility The Big Lottery- Early years Conslable education trust Peter Sowerby Foundation Theodore Maxxy Peter Harrison foundation 281,539 4.622 605,939 119,9701 12.6581 131,3461 261,569 1.984 574,593 36,532 11,268 12,089 14,5671 12.6011 111,2501 31,965 8.667 27,739 26,924 15,640 38,000 70,000 7,500 8,888 15,272 1241 115,6401 138,0001 145,4291 17,5001 18.8881 115,2721 10,670 3,256 10,670 27,827 Morrisons Foundation CBT Employability Other 16,344 11,8161 14,528 13,857 113.8571 33,094 15001 32,594 Pelei Sowerby Foundation 21,076 121,0761 1.015,353 217,157 1185,6861 174,7081 992,116 Total of funds 2,826,903 10,697,914 111.668,9971 1,855,820 Page 33

BEYONDAUTISM IA Company Limited by Guarantee) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 202S 14. Summary offunds Summary offunds- Current year Balance at 1 September 2024 Balance at 31 August 2025 Transfers inlout Income Expenditure General funds Restricted funds 863,704 11,397,301 111,195,329> 992,116 178.995 1178.9961 64,495 164.495) 1,130,171 927.620 1,85S,820 11,576.296 111,374.32SI 2,057,791 Summary offunds- prior year Balance al 1 September 2023 Balance al 31 August 2024 Transfers inlout Income Expenditure General funds Restricted funds 1,811,550 10,480,757 111,503,3111 1.015,353 217,157 1165.6861 74,708 174.7081 863,704 992,116 2,826,903 10,697,914 111,e68,9971 1,855,820 15. Analysls of net assets between lunds Analysis of net assets between funds - current year Restricted Unrestricted funds funds 2025 2025 Total funds 2025 Tangible fixed assets Current assets Creditors due within one year Creditors due in more than one year 888,471 4,860,999 5,747N70 107,664 8,956,172 9.063,836 166.5151 17,7Q1.8441 17,768,359) 14,985,156) {4,985.1561 Total 927.620 1,130.171 2,OS7,791 Page 34

BEYONDAUTISM IA Company Limited by Guarantee) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 202S 15. Analysis of net assets between funds Icontinuedl Analysis of net assets between funds - prior year 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 8,025,158 261,888 7,916,517 8,178,405 1220,7381 16,971,484) 17,192,222) 15,155.5211 15,155,521) Total 992,116 863,704 1,855,820 16. R•¢on¢lllatlon of n•t mov&m¢nt In funds to not ¢a$h flow from op•ratlng a¢tlvltl¢$ 2025 2024 Net incomelexpendilure for the year las per Statement of Financial Activities) 201,971 1971,0831 Adjustments for: Depreciation charges Val reclaim 258,814 106.059 1,169.734 576,522 372,317 Decreasellincreasel In debtors Increase in creditors 13,744,075) 6,374,770 Net cash provided by operating activities 2,313.100 2,031,929 17. Analysis of cash and cash 8quival•nts 2025 2024 Cash in hand 5,750,624 3,695.459 Page 35

BEYONDAUTISM IA Company Limited by Guarantee) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 202S 18. Analysis of changes in net debt At1 September At31 2024 Cash flows August 2025 Cash at bank and in hand 3,695,4S9 1151.8421 15,155.521 2,055,165 385 5,7SO,624 1151.4571 170.365 {4.985.1561 Debt due within 1 year Debt due after 1 year 11,611.9041 2,225,915 614,011 19. Pension commitments Tgachgrs, Pgnslon Schemo The Teachers, Pension Scheme ITPSI is a statutory, contributory, defined benefit scheme. governed by the Teachers, Pensions Regulations 120101 and, from 1 April 2014, by the Teachers, Pension Scheme Regulations 2014. Membership is automatic for full-lime teachers and, from 1 January 2007, automatic for lea¢hers in part-lime employment following appointment or a Change ol ¢ontra¢l, although they are able lo opt out. The TPS is an unfunded scheme and members contribute on a 'pay as you go, basis- these contributions along wlh those made by employers are credited lo the Exchequer. Retirement other pension benefits are paid by public funds provided by Parliament. Not less than every four years the Government Actuary, using normal actuarial principles, conducts a formal actuarial review of the TPS in accordance wlh the Public servi Pensions (Valuations and Employer Gosl Capl Directions 2014 published by HM Treasury. The airN of the ieview Is 10 specify the level of future conlnbutions. Actuarial scheme valuations are dependent on assumptions about the value of lulure costs. design of benefits and many other factors. The latest actuarial valuation ol the TPS was carried out as at 31 March 2020 and in accordan with the Public Service Pensions Ivaluations and Employer Cost Capl Directions 2014. The valuation report was published by the Department for Education on 27 October 2023. The key elements of the valuation and subsequent ConsuatIon are.. Employer contribution rates set al 28.68 /0 of pensionable pay (including a 0.08% employer adminislralion charge). This is an increase of 50/0 in employer contribution and the cost control SuIt is such that no Changes in meTnber benefits needed. Total scheme liabilities Ipensions currendy in payment and the estimated cost ol lulure benefits) for service to the effective date of £262.000 million. and notional assets lestimated future contributions together with the notional investments held al the valuation datel of £222,220 million giving a notional past service deficit of £39,800 million The rèsult ol this valLJation will be implemented from 1 April 2024. The next valuation res is due lo be implemented from 1 April 2028. A copy of the valuation report and supporting documentation is on the Teachers, Pensions website. Page 36

BEYONDAUTISM IA Company Limited by Guarnteel NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025 Pension commitments Icontinuedl Under the definitions sel out in FRS 102, the TPS is an unfunded mullimployer pension scheme. The charity has accounted for its contributions to the scheme as if it were a defined contribution scheme. The charity has sel out above the information available on the scheme. In 2025 the cost of pension contributions wa5 £255,524 12024.. £388,242) including £2,465 12024.. £174,668) lo the TPS. Beyondautism left the Fension Scheme on 31 Augu$l 2025. 20. Operating lease commitments At 31 August 2025 the charity had commitments to make future minimum lease payments under non- CanlIable operating leases as follows.. 2025 2024 Not later than 1 year Later than 1 year and not later than 5 years 376,958 438,753 274,083 470.700 815.711 744,783 Signature: M. .&vilJz Slgnature: I.113¢$3f4Il Page 37

Registered number- 04041459 Charity number- 1082599 BEYONDAUTISM (A Company Limited by Guarantee TRUSTEES, REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025

NOVEMBER 26, 2025

Audit Completion Memorandum

Beyondautism Year End: August 31, 2025

2 Communications Road Greenham Business Park Greenham Newbury RG19 6AB

www.jckaudit.co.uk

Tel: +44 (0) 1635 35255 www.jckaudit.co.uk

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Contents
1. Introduction .................................................................................................................................................................. 3
2. Anticipated audit report .............................................................................................................................................. 3
3. Summary of audit issues .......................................................................................................................................... 4
4. Outstanding matters ............................................................................................................................................... 6
5. Internal controls .................................................................................................................................................... 6
6. Summary of audit differences .............................................................................................................................. 8
7. Draft letter of representation.............................................................................................................................. 8
8. Other matters .................................................................................................................................................. 8
Disclaimer ....................................................................................................................................................... 10
Page 2 of 10
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1. Introduction

This memorandum is designed to summarise the key issues arising during the audit of the charity’s financial statements and to facilitate discussion with the trustees at the audit completion meeting. It is also used to communicate those matters we are required to communicate to those charged with governance, in accordance with the International Standard on Auditing (UK) (ISAs (UK)).

This memorandum summarises the result our audit for the year ended August 31, 2025 and sets out those matters which we consider should be brought to your attention.

The memorandum was prepared using information obtained during the course of the audit together with explanations provided by staff and trustees of the charity. We would like to express our thanks to all members of the company's staff who assisted us in carrying out our work.

We were appointed to carry out a statutory audit of the financial statements of Beyondautism for the year ended August 31, 2025 in accordance with relevant legal and regulatory requirements and the International Standards on Auditing (UK) (ISAs (UK)). More details on the scope of the audit are set out in our terms of engagement letter.

During the course of the audit, we have not had to change our audit plan, as communicated to you in our audit planning memorandum.

2. Anticipated audit report

Subject to the satisfactory resolution of the matters set out in this memorandum, we anticipate issuing an unmodified audit report, immediately after the financial statements are approved by the trustees.

Page 3 of 10

3. Summary of audit issues


Risk identified	Description of risk	We have addressed this audit risk by undertaking the following procedures	Conclusion


Management override of controls	Under ISA (UK) 240 there is a presumed significant risk of management override of controls.	Reviewed and challenged accounting estimates, judgements and decisions made by management. Tested journal entries posted during the year and verified to supporting documentation. Used our business understanding to set parameters as to what we consider to be unusual, and then tested a selection of unusual transactions identified to supporting documentation, where appropriate. Reviewed any significant transactions outside of the normal course of business.	No issues noted


Income recognition – completeness	There is a risk that income may be incomplete.	Reviewed the revenue recognition accounting policy and ensured that this is appropriate and in line with the applicable financial reporting framework. Selected an appropriate sample of income from the start of the income cycle and traced through to supporting evidence to confirm the transactions are complete.	No issues noted


Income recognition – income cut off	There is a risk that income may be recognised in the incorrect period.	Reviewed the income recognition accounting policy and ensured that this is appropriate and in line with the applicable financial reporting framework. Selected an appropriate sample of receipts either side of the year end and trace through to the invoices, funding agreements or	No issues noted

Page 4 of 10


Risk identified	Description of risk	We have addressed this audit risk by undertaking the following procedures	Conclusion


		supporting evidence to confirm the income was recognised in the correct period.

Page 5 of 10

4. Outstanding matters

The following matters are outstanding to be resolved prior to issuing the audit report

Related party forms for A Johnston & T Reid

5. Internal controls

The purpose of the audit was for us to express an opinion on the financial statements. The audit included consideration of internal controls relevant to the preparation of the financial statements in order to assist us in the design of audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of internal control. Our audit is, therefore, not designed to identify all control weaknesses and the matters reported below are limited to those deficiencies that we have identified during the audit

Page 6 of 10

Significance	Control weakness	Potential implications		Recommendation
(SD/D)*	identified
D	During the testing for	Some invoices might	go	Implement and strictly
	expenditure, we noted that	missed and not be noticed		enforce formal, documented
	the some of the invoice dates	completely; therefore,	the	month-end and year-end cut-
	are after the nominal ledger	expenditure may	be	off procedures for accounts
	dates. Missed invoices later	understated.		payable.
	recorded.
	The process for handling and recording invoices appears inadequate. Which is a deficiency in the design or	Transactions might be recognized in the wrong accounting period.		The finance team must proactively try to identify expenses incurred but not yet billed by suppliers.
	operation of internal controls.
D	Vat reclaim has not been	There is a risk that fixed		We would recommend that
	accounted for correctly within	assets are overstated.		the fixed asset register is
	fixed assets			reviewed to correctly
				account for the depreciation
				impact on vat.
D	It was noted from payroll	There is a risk that higher		We would recommend that
	testing that there were	wages and salary costs	are	there are improved controls
	several months where	being incurred increasing		in place to review and
	employees were overpaid	expenditure which	can	monitor the payroll before
	salaries.	impact cash flows. There		approval is given for the
		may also be loss of monies		bank payment.
		if amounts are not able to
		be recovered.

*Significant deficiencies in internal controls are those which are considered to have the potential to lead to material misstatements in the financial statements.

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6. Summary of audit differences

During the course of the audit, we identified certain misstatements in the financial statements prepared by management. Those misstatements have been discussed with management and have been corrected in preparing the final statutory financial statements. The adjusted audit differences, in aggregate, had the effect of increasing surplus and net assets by £91,277. A separate schedule has been attached summarising the adjusted audit differences.

7. Letter of representation

Our letter of management representations has been attached. We would be grateful if you could print this off on your company’s headed paper, arrange its approval, along with the approval of the financial statements, and return a signed and dated copy.

8. Other matters

The International Standards on Auditing (UK) (ISAs (UK)) require us to formally communicate certain matters to those charged with governance. This section covers those matters that we are required to communicate, that have not already been dealt with elsewhere in this document.

Trustees’ responsibilities in respect of financial statements and audit

The trustees are responsible for the preparation of the financial statements and for making available to us all of the information and explanations which we consider necessary. We draw your attention to the draft letter of representation which sets out the audit representations that we will require the directors to confirm, prior to issuing the audit report.

Our independence as auditors

Ethical standards require us to give you full and fair disclosure of matters relating to our independence. We have performed certain non-audit services for the company as communicated in our audit planning memorandum, together with details of appropriate safeguards we have in place to ensure our independence and objectivity is not diminished by the performance of these other services. We confirm that we have complied with relevant ethical standards and are not aware of any significant matters which impact our independence as auditors.

Page 8 of 10

Accounting policies

We reviewed the significant accounting policies and practices that have, or could have, a material effect on the company’s financial statements. This includes forming our views about the qualitative aspects of the company’s accounting practices and financial reporting.

Clarification of roles and responsibilities in respect of internal controls

The trustees are responsible for identifying, assessing and managing business risks, including the risk that the financial statements contain material misstatements. The directors are also responsible for establishing, operating and monitoring a system of internal controls sufficient to manage these risks.

Our audit approach includes some review of internal controls in line with The International Standards on Auditing (UK) (ISAs (UK)), but our audit procedures are not designed to identify all areas of control weakness. Where our review and testing does identify significant weaknesses, we report these to you.

Other matters we are required to communicate

We confirm that there is nothing of significance which we would like to bring to your attention in respect of the following:

Actual or suspected instances of fraud
Material weaknesses in internal control
Any evidence of material uncertainties relating to events and conditions that may cast significant doubt on the entity's ability to continue as a going concern
Disagreements with management about matters that, individually or in aggregate, could be significant to the entity's financial statements or our audit report
Any other matters warranting attention by those charged with governance, such as questions regarding management integrity, and fraud involving management;
Any other matters agreed upon in the terms of the audit engagement;
Any other matters of governance interest.

However, you should note that our communications will only include those audit matters of governance interest that have come to our attention as a result of the performance of the audit. An audit of financial statements is not designed to identify all matters that may be relevant to those charged with governance. Accordingly, the audit does not ordinarily identify all matters.

We confirm that we have nothing to report to you in respect of the above.

Page 9 of 10

Disclaimer

This report has been prepared for the sole use of the trustees of Beyondautism and must not be shown to third parties without our prior consent. No responsibility is accepted by James Cowper Kreston Audit towards any party acting or refraining from action as a result of this report.

Registered to carry on audit work in the UK by the Institute of Chartered Accountants in England and Wales

James Cowper Kreston Audit is a trading name of James Cowper Kreston Audit LLP James Cowper Kreston Audit LLP is a limited liability partnership registered in England and Wales Registered number: OC440841 Registered office: 2 Communications Road, Greenham Business Park, Greenham, Newbury, RG19 6AB

A full list of members’ names may be inspected at our registered office References to Partners are to Members of James Cowper Kreston Audit LLP

www.jckaudit.co.uk