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 ne￿OrkS 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 a￿ayS 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 p￿pIe 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 deVI￿S 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 I￿SIgned 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 servi￿5 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 ex￿ptional circumstan￿9 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 'reinfor￿Ment. 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 In￿1nd 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-t￿d0Or 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 rese￿eS to an amount representing 3 months of operating expenses even though current revenue streams Istslulory funding from I￿al 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 resOUr￿S 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 Practi￿1. 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 ac￿rdance 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 re￿iVed 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 p￿paratiOn 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 COn￿rn, 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 ir￿gUIantie$, including those leading lo a material misstalemenl in the financial stslements or non 992,116 178.995 1178.9961 64,495 164.495) 1,130,171 927.620 1,85S,820 11,576.296 111,374.32SI 2,057,791 Summary offunds- prior year Balance al 1 September 2023 Balance al 31 August 2024 Transfers inlout Income Expenditure General funds Restricted funds 1,811,550 10,480,757 111,503,3111 1.015,353 217,157 1165.6861 74,708 174.7081 863,704 992,116 2,826,903 10,697,914 111,e68,9971 1,855,820 15. Analysls of net assets between lunds Analysis of net assets between funds - current year Restricted Unrestricted funds funds 2025 2025 Total funds 2025 Tangible fixed assets Current assets Creditors due within one year Creditors due in more than one year 888,471 4,860,999 5,747N70 107,664 8,956,172 9.063,836 166.5151 17,7Q1.8441 17,768,359) 14,985,156) {4,985.1561 Total 927.620 1,130.171 2,OS7,791 Page 34 BEYONDAUTISM IA Company Limited by Guarantee) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 202S 15. Analysis of net assets between funds Icontinuedl Analysis of net assets between funds - prior year Restricted Unrestricted funds funds 2024 2024 Total funds 2024 Tangible fixed assets Current assets Creditors due within one year Creditors due in more than one year 950.966 5,074.192 8,025,158 261,888 7,916,517 8,178,405 1220,7381 16,971,484) 17,192,222) 15,155.5211 15,155,521) Total 992,116 863,704 1,855,820 16. R•¢on¢lllatlon of n•t mov&m¢nt In funds to not ¢a$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 Consu￿atIon 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 Guar*nteel 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 mulli*mployer 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- Can￿lIable 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¢$3￿f4Il Page 37 Registered number- 04041459 Charity number- 1082599 BEYONDAUTISM (A Company Limited by Guarantee TRUSTEES, REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025 BEYONDAUTISM IA Company Limited by Guarantee) CONTENTS Page Rgfgren¢o and Admlnlstratlvg Dotalls of thg Charlty, Its Tru$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 ne￿OrkS 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 a￿ayS 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 p￿pIe 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 deVI￿S 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 I￿SIgned 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 servi￿5 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 ex￿ptional circumstan￿9 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 'reinfor￿Ment. 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 In￿1nd 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-t￿d0Or 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 rese￿eS to an amount representing 3 months of operating expenses even though current revenue streams Istslulory funding from I￿al 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 resOUr￿S 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 Practi￿1. 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 ac￿rdance 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 re￿iVed 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 p￿paratiOn 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 COn￿rn, 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 ir￿gUIantie$, including those leading lo a material misstalemenl in the financial stslements or non 992,116 178.995 1178.9961 64,495 164.495) 1,130,171 927.620 1,85S,820 11,576.296 111,374.32SI 2,057,791 Summary offunds- prior year Balance al 1 September 2023 Balance al 31 August 2024 Transfers inlout Income Expenditure General funds Restricted funds 1,811,550 10,480,757 111,503,3111 1.015,353 217,157 1165.6861 74,708 174.7081 863,704 992,116 2,826,903 10,697,914 111,e68,9971 1,855,820 15. Analysls of net assets between lunds Analysis of net assets between funds - current year Restricted Unrestricted funds funds 2025 2025 Total funds 2025 Tangible fixed assets Current assets Creditors due within one year Creditors due in more than one year 888,471 4,860,999 5,747N70 107,664 8,956,172 9.063,836 166.5151 17,7Q1.8441 17,768,359) 14,985,156) {4,985.1561 Total 927.620 1,130.171 2,OS7,791 Page 34 BEYONDAUTISM IA Company Limited by Guarantee) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 202S 15. Analysis of net assets between funds Icontinuedl Analysis of net assets between funds - prior year Restricted Unrestricted funds funds 2024 2024 Total funds 2024 Tangible fixed assets Current assets Creditors due within one year Creditors due in more than one year 950.966 5,074.192 8,025,158 261,888 7,916,517 8,178,405 1220,7381 16,971,484) 17,192,222) 15,155.5211 15,155,521) Total 992,116 863,704 1,855,820 16. R•¢on¢lllatlon of n•t mov&m¢nt In funds to not ¢a$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 Consu￿atIon 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 Guar*nteel 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 mulli*mployer 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- Can￿lIable 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¢$3￿f4Il Page 37 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 **----- Start of picture text -----**
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
**----- End of picture text -----**
## Contents ## **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. Page **7** of **10** ## **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**