AUTISTIC SOCIETY GREATER MANCHESTER AREA
FINANCIAL STATEMENTS FOR THE YEAR ENDED
31 MARCH 2024
Registered Charity No. 1089527
Company Registration No. 04326334

AUTISTIC SOCIETY GREATER MANCHESTER AREA
INDEX
PAGE NUMBER
CONTENTS
TRUSTEES ANNUAL REPORT
INDEPENDENTEXAMINERS REPORT
STATEMENT OF FINANCIAL ACTIVITIES
io
BALANCE SHE
li
STATEMENT OF CASH FLOWS
12-20
NOTES TO THE ACCOUNTS
FOR MANAGEMENT PURPOSES ONLY
21
TRADITIONAL INCOME AND EXPENDITURE ACCOUNT

AUTISTIC SOCIETY GREATER MANCHESTER AREA
Report of the trustees for the year ended 31" March 2024
The trustees present their annual directors, report and financial statements of the charity for the
year ended 31, March 2024 which are also prepared to meet the requirements for a directors,
report and accounts for Companies Act purposes.
The financial statements comply with the Charities Act 2011, the Companies Act 2006, the
Memorandurn and Articles of Association, and the Accounting and Reporting by Charities.. Statement
of Recommended Practice a pplicable to charities prepa ring the ir acco unts in accordance with the
Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021 leffective I
January 20191-
Objective5 and activltles
The purposes of the charity are to provide direct support for people with autistic spectrum
conditions, and also support for their parents and carers.
The mai n activities of the orga n isation a re the provision of.,
social and leisure grou p activities.
An Information and Education Service
One-to-one / Life Skil Is Coachi ng
The trustees confirm that they have referred to the Charity Commission's guidance on public benefit
when reviewi ng the Charity's aims a nd objectives, in planning future activities, and setting the
policies for the year.
The charity f urthers its charitable purposes for the publ ic benefit through worl<ing wi th and
SLJPPOrting families and individuals who without us often would have nowhere else to turn. We
provide direct SUPPOrt to fam ilies who may be having difficulties with statuto ry service5 or who,
despite being d irectly affected by a disabil ity, would otherwise receive no support.
ASGMA'S key activities, projects and services during the year are detailed below:
Social and leisure activities include..
A Resource Centre with arts and craft room, gaming room and computer rooms
Youth clubs
Computer Gaming groups
Activity social groups and excursiDns across Greater Manchester and beyond for both
10-18 year olds and adults
iv)
Providi nE Information and support via our Information Service incl uding:
Atelephone and email service
Information on ASC diagnosis
Information on benefits and housing advice
A range of family support services
iv)

AUTISTIC SOCIETY GREATER MANCHESTER AREA
Employment Support
One-to-one / Life Sl(il1s Coaching sessions persona lised to meet the individua I's needs a nd covering
areas such as..
I ndependent Livi ng
Travel
Health
Ensuring our work delivers our alms
Each year, we review our aims, looking at what is happening in our marketplace, as well as reviewing
our achievements and outcomes over the past 12 months.
Our aim5 are Set out on ourwebsite and in our newsletters.
We remain a targeted charity for people affected by autism. Our trustee board is made up of people
from a num ber of backgrou nds with a variety of sl<ills but who mostly have di rect cr i ndirect
experience of people with autism; this ensures that we retain a focus on the needs of people with
autism and continue to develop appropriate aims. The achievements of our various projects are
regularly reviewed against their aims.
A review of our achlevements and performance
This year has seen the charity grow and extend our reach and impact. Changes the wider
landscape such as the cost-of-living crisis and the cha I lenges of long waiting ti mes for a diagnosis of
autism from statutory services has created both threats and DPPOrtunities, Throughout this period,
we have worked hard to closely manage our running costs in order that we can maintain our services
at an afforda ble leve l.
Over the last 12 months we have developed and delivered new Services for employers through the
provision of Workplace Needs Assessments and consultancy. Through this service we are able to
support individua15 who are autistic to empowerthem to reach their potential in work by having the
necessary reasona ble adjustments in place. Additiona I IV, this service su pports employers in the
development of their understanding Df autism and enablingthem to identify the unique strengths
and talents that autistic people bri ng to the workplace.
Our core services have seen an increase in the numbers of individuals participating in them and
some new activities, such as a regular gym group has been added to our offer. We are seeing a
steady flow of referra Is to ou r services altho ugh some of these are for i ndividua Is with more complex
needs. This is likely linked to the challenges experienced by individuals and families with accessing a
diagnosis. As ever the staff team have risen to these challenges and welcomed new members whilst
ensuring that their individual support needs are being met. There is without doubt more that we
would l ike to do but recruiting new suppo rt Staff continues to be a chal lenge as a result of the highlv
competitive recru itment envi ronment in the health and socia I care sector.
The main achievements during the year include the following..
Record attendances at many group activities,

AUTISTIC SOCIETY GREATER MANCHESTER AREA
4,811 attendances at group activities.
1,693 hours on one-to-one support delivered.
Significant fundra i5ing success.
Approx, 5,000 enquirie5 to our Help and Advice service.
Financial Review
We continue to operate within an evolving social care marl<et whereby grants a nd bloclc fund ing are
reducing year on year, and we are increasi ngly relia nt on contracts and i ndividual budgets,. the latter
however are also being reduced and a number of our members who have previously received direct
funding have had it withdrawn.
Income is just slightly above the previous year. Grants and local authority funding fell by 3Yo in the
financial year. This reflectsthat it Is becoming increasingly difficult to obtain such funding. Our
income f rom group activities increased by 26h i n the year because of extra activities put on, a n
increase in those attending and a rise in prices. Earnings from providing individual support 3150
increased by 13Yo and membership fees by 41Yo in the period. Donations, fundraising and gift aid
income fell to £14k as there were no large one-off donations as in the previous year.
Staffing costs were higher tha n last year, with most of the increase reflecting an increase in support
worl<er costs beca use of increasing the n u mber of activitie5 on offer as wel l as the numbers
attending those activities. Energy costs were nearly double that of the previous year and were
consistent with the surge i n uti lity costs expe rienced by al l as a result of a period of high inflation
and the war in tho Ukraine.
There was a small deficit in the year because income was lower than anticipated through a delay in
receivi ng gra nt funds a nd a reductio n in donations and fundraising income received.
Qur net assets were £ 1471( a Ilowi ng the trustees conti nue to believe in ASGMA'S lo ng term via bility.
Our priority continues to be to make the organi52tion more self-sufficient and sustainable by
focusing on fundraising and developing new ways of Supporting individuals with their own budgets,
so as to provide a fuller range of services, For further information on this please see below under
Plans for Future Periods. Given the progre55 made since the pandemic, our trustees are confident
that we will remain a stable organisation and a good going concern.
Investment powers and policy
The trustees, having regard to the l iq u idity requirements of operating the cha rity, have kept
avai lable funds in i nterest-bea ring deposit accou nts.
Reserves policy and golng concern
The balance held in unrestricted reserves on 31" March 2024 was £33,155 of which £29,257 are free
reserves, after allowing for designated f u nds and funds tied up in tangible f ixed assets.
The trustees aim to maintai n designated reserves within unrestricted fu nds at a level which equates
to a minimum of three months with a target of six months of unrestricted charitable expenditure.

AUTISTIC SOCIETY GREATER MANCHESTER AREA
The trustees conside r that this level wi I I provide suff icient funds to respond to appl ications for gra nts
and ensure that support and governance costs are covered.
The Ch3 rity's main so urce of i ncome is grants and fees. The trustees consider that it IS appropriate to
prepare the accounts on a going concern basis and, consequently, the accounts do not include anv
adjustments that would be necessary if these source5 of income should cease,
Rlsk management
The trustees pe riodica Ily conduct review5 of the major risks to wh ich the charity is exposed a nd
ensure that systems are in place to mitigate those risl<s. Specific risk assessment protocols have been
developed with staff to address the new risks associated with the pandemic.
P13ns for Future Periods
Plans for the next three to five years developed in the previous financial year remain in place. Some
of these include..
Increasing referrals and take-up of services
Increasing unrestricted f undi ng, pa rticularly through fund-ra ising activities and donations
Aiming for a balanced budget
Developi ng pa rtnerships with other bodies with 3 n interest a nd involvement in the provision
of care for people with ASC.
Working with employers, schools a nd public a uthorities to develop awareness of autistic
conditions and promote our commercial services offer
Continue to grow our social media presence and extend our reach
It has been gratifyi ng to see our activities bei ng full to ca pacity and moving f orwa rd we wil I now seek
to explore further areas for development. In orderto expand our services further there is now a
need to recru it more staff, This is challengi ng within the cu rrent labour marl<et, but it is hoped that
once this is achieved we will be able to offer more service5 and supportfor people with ASC and
their families/carers.
Structure, Eovernance and management
ASGMA is a company limited by guarantee and governed by its Memorandum and Articles of
Association dated 21st November 2001. It is registered as a charity with the Charity Commission and
is constituted under a trust deed dated 28 November 2001. In the event of the company being
wound up, members are required to contribute an amount not exceeding £1.
Appointment of trustees
As set out in the Articles of Association one-third of the trustees a re subject to reti rement each year,
selected on the basis of their length of service since being elected or re-elected. Reti ring Trustees or
New Trustees may be elected annually by the members of the charitable company attending the
Annual General meeting.

AUTISTIC SOCIETY GREATER MANCHESTER AREA
Trustee inductlon and trainlng
Ma ny of the current trustees are relatively new to the organisation. New trustees a re invited and
encouraged to meet with staff and spend some time in the ASGMA officesto familiarise themselves
with the worl< of the charity a nd the context within which it operates, and further traini ng is under
consideration,
Organisation
The board of trustees administers the charity and normally meets monthly. A Senior Management
Team is appointed by the trustees to manage the day-to-day operations of the charity.
Related partie5 and co-operation with other organisation5
None of the trustees receive remuneration or other benefit from their work with the charity. Any
connection between a trustee or senior manager with any service providers must be disclosed to the
full b02rd of trustees in the same way as any other contractual relationship with a related party, In
the current year no such related party transactions were reported.
Reference and administrative information
Charity Name.. Autistic Society Greater Manchester Area IASGMAI
Operating Name: l AM Celebrating Autism in Greater Manchester
Charity Number.. 1089527
Company Registration Number,. 04326334
Dlrectors and trustees
The directors of the cha ritable company (the charity) are its trustees fo r the pu rpose of cha rity law.
The trustees and officers serving during the year and since the year end were as follows..
Key management personnel: Trustees and Directors
Mr. Wesley Auden
Chair
Dr. Debra Bradlev
Prof. Helen Lavi Ile
Mrs. Claire Smith
Mr. RobertJohnson
Mr. David Smith
Mr. Toby Smith
Mr. Isaadore Dzuranyama
Dr. William Davies
Iresigned June 20231
Iresigned February 20241
Treasurer
(appointed November 2023}
Senior Management Team
Helen Boden
CEO
N icl< Foster
Sarah Sheridan
I" April 2023- 31" May 2024
I"June 2024 onwards
Finance Manager
CEO

AUT15TIC SOCIETY GREATER MANCHESTER AREA
Registered Off ice
1114 Chester Road
Stretford
Manchester
M32 OHL
Independent Examiners
Community Accountancy Service Limited
The Grange
Pilgrim Drive
Beswick
Manchester
MII 3TQ
Bankers
Ba rclays Ba n l< plc
51 Mosley Street
Manchester
M4 ILE
Charity Bank
Fosse House
182 High Street
Tonbridge
TN9 IBE
U nited Trust Ban1<
One Ropemaker Street
London
EC2Y 9AW
Lloyds Bank
Ariel House
2138 Coventry Road
Sheldon
B26 3JW

AUTISTIC SOCIETY GREATER MANCHESTER AREA
Trustees responsibilities In relation to the financial statements
The charity trustees (who are also the directors of ASGMA for the purposes of company lawl are
re5pon5ible for preparing a trustees, a nn ual report a nd fina ncia I statements in accorda nce with
pplicable law and United Kingdom Accounting Standards (United l<ingdom Generally Accepted
Accounting Practice).
Company law requires the charity trustees to prepare fina nci21 statements for each year which give a
true a nd fai r view of the state of affa irs of the cha ritable com pa ny and of the incoming resources
a nd appl icatio n of resources, including the i ncome and expend iture, of the cha ritable ccmpany for
that period. In prepari ng the fina ncial statements, the trustees are requi red to..
Select suitable accounting principles and then apply them consistently,.
Observe the methods and principles in the applicable Charities SORP,.
Make judgments and estimates that are reasonable and prudent;
State whether a ppl icable accounti ng standa rds h3ve been fol lowed, subject to any material
depa rtures that m ust be disclosed and explained in the fina ncial statements,.
Prepare the financial statements on a going concern basis unless it is appropriate to
presume that the charity will continue in business.
The trustees are responsible for keepi ng proper accounting records that disclose with reasona ble
accuracy at any time the financial position of the charity and to enable them to ensure that the
financial Statements camply with the Companies Act 20U6. They are a150 responsible for
safeguarding the assets of the charity and talcing reasonable steps for the prevention and detection
of fra ud and other irregularities.
Byord roft
board of trustees
Wesley Auden
Chair
Date: 23, September 2024

Independent examiner's report to the trustees of AUTISTIC SOCIETY GREATER
MANCHESTER AREA
st
I report on the accounts of the company for the year elided 31 March 2024, wliich
are set out on pages 9 to 20.
Respective responsibilities of trustees and examiner
The trustees (who are also the directors of the conipany for the pury)oses of company law) are
responsible for the preparation of the ciccounts. The trustees coiisider tliat an audit is not
required for this year under section 144(2) of tlie Charities Act 2011 (the 201 l Act) and that an
independent ex￿ni1]at10n is needed. The charity is required by company law to prepare accrLied
accounts and l qiialified to undertake the examination by being a qualified member of The
Association of Cliartered Certified Accountants.
Having satisfied myself that the charity is iiot subject to audit under company law and is
eligible for indcpeiideiit examination, it is my responsibility to:
examine the accounts under section 145 of thc 2011 Act '
to follow the procedures laid down in the general Directions given by tlie Charity
Commissioii widei sectioii 145(b) of the 201 l Act. and
to state whether particul￿ matters have Come to my attention.
Basis ot. independent examiner's report
My examinatioii was carried oiit in accordanc¢ with the general Directions given by the
Charity Commission. examinatioii iiicliides a review of tlie accounting rcoords kept by the
charity and a COEnparison of the accounts presentcd with those records. It also includes
consideration of ally ￿luSUal items or disclosures iii the accounts> (ond seelcing cxplanatioiis
liom you as Inistees concerning c2ny such mcltters. The proccdiwes undertalcen do not provide
all the evkdence that would be required in an aLidit and consequently no opinion is given as to
wliether the accounts present a 'trL]e and Fair view, and the report is limited I'o those matters set
out in the stc2tenicnt below,
IndLpend¢nt examiner's Statement
In coi]nectkDn with my exaininatioii, no Matter has come to my attention..
( l ) which gives Jnc reasoii£tble cause to believe that in any inaterial respect the requirements
to Iceep accoiiiiting records iii accordanLe with section 3 86 of the CO￿PanieS Act 2006.
to prepare acLoLmts which accord with the accounting records, comply with tlie
accounting reqiiirements of sectioii 396 of the Companies Act 2006, , ￿]d
with the methods and principles of the Statement of Recommended Praclice:
Accounting and Reporting by Charities have not been met. or
(2) lo wliicli, in iny opinion, atteiition should be drawn in order to enable a proper
understanding of the ciccoiints lo be reached,
A.LI.￿,,
AM King FCCA
Cominimily Accountancy Service Ltd
Tlie Grange, Pilgrim Drive, Beswiclo, M£llichester, Ml13TQ
Date: 23, September 2024

AUTISTIC SOCIETY GREATER MANCHESTER AREA
STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED
31
Income a
Includln
Account
Total Funds Total Funds
Year Erndad
31 March Year Endèd 31
2024
March 2023
Unre8tricled Rgslrlclad
Funds
Funds
Further Datalls
Income from,.
Donations and I￿8¢1&$
Charitable Activib-es
Other Trading Activities
Other Income
Investment Income
Total
4,591
182,250
5,022
4,591
290,005
5,022
33,635
260,818
2,000
435
588
297,474
141
107,75S
fj,878
193.741
1,878
301,496
107,755
Expendlturè on..
Charitablè Activitie5
Total
202,589
202,589
107,201
107,201
309,790
309,790
282,171
282,171
Nèt incomgllèxpondlturel
18,8481
554
18,2941
15,303
Transfers betbveen funds
Net movernent In funds
18,8481
554
18,2941
15,303
Reconciliation of funds
Total funds bioughl forward
Total funds carried forward
1161
1161
155,003
146,155
155,(K13
146,709
139,700
155.003
554
Thè statem8nt ol financlal aolivities includes all gains and IDsses recognised in the year All income and
expenditure derive frorn continu1ng activities.
The not?$ on pages 12 tts 20 form part of these accoun{5.

AUTISTIC SOCIEfY GREATER MANCHESTER AREA
10
BALANC
MARCH 2024
Compally Reglstratlon Numbor.. 04326334
2024
2023
Notes
Flxgd assgts:
Tangible assets
Total fixed assets
3,898
3,898
2,081
2,081
Curmnt assets..
Debtors
Cash at Bank & in Hand
Total current asset5
35,371
186,900
222,271
31,913
207,861
239,774
Llabllltigs..
Creditors.. Amoun15 falling du8 wthin Dnè yèar
79,460
86,852
Nat Gufrant assets or liabilities
142,811
152,922
Total assots less CLJrrenl liabilities
146,709
155,003
Total net assets or liabilities
146,709
155,003
The fund8 of the ¢harlty:
Rostricted income fund5
554
Unrestrlcted income funds
146,155
155,003
Total charityfulld5
146,709
155,D03
Forthe period in question the company was enritled ro the exemption conferred by se￿lon 477
ol the Companies Act 2006, and that no notice has bÈÈn deposited under section 476 in relètlDn
to Its accounts lorthe finan¢i31 year,. and the director5 acknowledge their responsibilitie5 for..
omplying with the requir&tNent5 of the Companles Act 2006 with respptt to
accountlng record5 and the preparation of accounts.
These accounts have been prepared in accordènce with the provlsions appIl￿ble io
¢ompanles subjecl to the 5rnall coMp3nies' regime.
Approved by the trustee5 on 23rd Sopternber 2024.
Wesley Auden
Chalr
The notes on pages 12 to 20 form psrt of these accounts,

AUTISTICSOCIETY GREATER MANCHESTER AREA
11
Slaternent of Cash Flows for the year ending 31 March 2D24
Year Ended Year Ended
31 March
31 March
2024
2023
Recontlllatlon of net movement In lunds to nei cash )low from oper¥tlng a¢tlvttles
Net movement in funds
Add back depreciation
DEduct investment incom
Decreasellincrea5el in debtor5
Increaselldecreasel in credltors
18,2941
1,215
11,8781
13,4581
17,3921
15,303
770
15881
565
12231
Net cash used in operating activlties
Cash flows from inveelmsnt actlvltlès..
Interest
Purchase ol fixed a￿8tS
119,8D71
15,827
1,878
13,0321
588
Nèt cash provldod by lllvo$ting a¢tivities
1,1541
588
Incroaselldecreasel in cagh and ¢agh equivalents during the year
120,9611
16,415
Ca8h and CAsh equivalents broughl forward
207,861
191,446
Cash and cash oqulvalènts carrled forwgrd
188,900
207,861

AUTISTIC SOCIETY GREATER MANCHESTER AREA
12
Notss to the accounts
I. AccoL4ntinB policie5
lal Basls of preparatlon and assessmenl ol going concern
The accounts IFln8nclal 5tatement51 have been prepared under the hlstorlcal cost convention with item5 recognised at
C05t or transaction value unless otherwise stated in the r&l&vant notes to these account5. The financial ststements
have been prepared in accordance with the St8ternent of Recommended Practice.. Accounting and Reporting by Charliles
preparin8 thelr accounts In accordance with the FinHnti81 Reportlng Standard applicable in the Ul< and Republic of
reland IFRS 1021 issued on 1st january 2019 and the Financi31 Rèportlng siandard Bppllcable in the Unitèd Klngdom and
Republlc Df Ireland IFRS 1021 and the Charities Act 2DII.
The charity con5tltutÈs a publlc beneflt entlty as d&fined by FRS 102,
The trustees consider that there a￿ no material uncertainties 8bout th& charlty's ablllty to cantinue as a going concern,
Ibl Funds structure
Restricted lund5 are funds which are to be used in accordance with specific restrictlDns Imposed by the donor or
trust deed, There are 9 restricted funds.
UnrEstrlcted Income fund5 comprise those funds whlch the trustees are IrÈe to use for any purpose in furtherance of
the charitable object5. Unrestricted funds include deslgnated funds where the Érustees, at thelr d15cretion, have
created a fund for a spe¢lflt purpose.
Further details fpf each fund are dlstlosed In note 16.
Icl Illuime reco6nltlon
All income 15 recogni5ed once the charity has entltlèrnent to the Income, it is probable rhat the income will be
received and the amount of income recÈivable can be measured reliablv.
Donatlons are recognised when the charity has been notified in writing of both the amount and settlement date. In the
event that a donation is Subje￿l0 condltion5 that require a level of performance before the charity 15 entitled to the
funds, the income is deferred and not recoEnisÈd until either thDse conditions are fully met, orthe fulfilment of those
condition5 is whDlly withln the control of the charity and il is probable that those conditions will be fulfilled In the
reporting period.
Interest on funds held on deposit is included when receivable and the amount can be measured rellably bythe charity,,
th15 is normally upon notlflcatlon of the interest P3id or payable by the bank. Dividends are recognised once the
dividend has been declared and notiflcation h35 been recelved of the dlvldend due,
Idl Expendlture Re¢oÈnltlon
Liabilities are recognised a5 expenditure as soon as there is a legal Dr ¢onstructlve obligation committing the charity to
that expenditure, it is probable that settlement will be requirÈd and the amDUnt of the obllgatlDn can bp measured
All expenditure is atcountod for on an accrua15 basis. All expenses including support costs and governance costs are
allocated or apportioned tothe applicable expenditure hoadings. For more inlormatlon Dn thi5 attribution reler to note
In below.
lel Irrecoverable VAT
Irreccverable VAT15 charged agllnst the expenditure heading for which it was incurred.
If) Allo¢atlon of support ?rd govemance cost5
Support Costs havè been allocated betw@en governance costs and other SUPPDrt costs. Governance costs comprise 311
costs involving the public accountability of the charity and its compliance with regulation and good practice. These
costs include costs rèlated to independent examination 3nd legal fees together with an apportionment of overhead
and support COSt5.
GovernJn¢e costs and support CDSt5 relatlng to charitable aetivlties have been apportioned based on type ol expense.
The allocation ol support and governance costs 15 an31ysed in note 9.
Igl Costs of raisirÉg fvnds
The costs of ralslng funds consists of fundraising activities, advert15ing and activltles.
Ihl Chariiable Attlvltles
Costs of charitabl¢ acrlvltle5 Include 8overnallce costs and an apportionment of support costs as shown in note 7.

AUT15TIC SOCIETY GREATER MANCHESTER AREA
13
Notes to the accounts
111 Tanqlble lixed assets 4nd depreciation
All assets are caplt311sed and valupd ai historlcal cost. Depreclatlon is charged on the following
Motor Vehicles
Offlce Furnlture
Office Equipment
Offlce Renovatlons
25% of cost
15% 01 cost
20Yo of cost
ramaining term ol lease or 15¥0 of CDSI, whlchover Is
the shorter period
111 Reallsed 8alns and losses
All galns and losses are taken to the Statement ol Financial Artivlties as they arise. Reallsed gain5 and1055es on
inwe5tments are calculated as the difference between sales proceeds and their openlng carrying value or thelr
purchase value il acquired subsequent to the first d8y of the financial year. Unrealised gains and losses are
calculated 3$ the difference between the falr value at the year end and their varying value. Realised and unrealised
investment gains 8nd1055es aré combined In the Statement of Financial Activities.
11() Penslors
Under auto-enrolment legislation the company b&carne Ilable to operate auto-enrolment from its staging date of
1st February 2017. After postponemÈnt in accordance wlth provislons of the legislation auto-enrolment becarne
oper31ion31 on 1st May 2Q117. A new pension scheme was opened wlih Avlwa for thls purpose. Staff pay the government
minimum in force at the time and the company make5 an employer contribution of 6%, followingthe contribution
rate already in place fDr the existing stakeholder schemes.
Existing pension 5chÉmes met auto-enrolment crit2ria and staff already In the scheme5 were offèred the option of
remaining in thern or transferring to the now scheme.
111 Delrtor5
Trade and other debtors are recoenised at the seti.lement amount due after any trade discount offpred. Prepayments are valued at
the amount prepald net of any trade discounts due.
Iml Credltors and provisions
(￿dItOrS and provision5 arè recDgnlsed where the charity has a present obligation resulting from a p35t event that will probablv
result in the transfer of fund5 to a thlrd party and the amount due to s&ttle the obllgatlon can be measured or estimated reliably.
Credltors and provi5ion5 are norThally recognised at their sottlement amount after allowlng for Jny trade discounts due.
2. Relate(I party transactions and trus190s' axpenses alld r&munorallon
The trustees all 8ive freely their time and expertise without any form ol remuneration or other benefit IN cash or kind
12023.. £nill. Expenses pald tD the trustees In the yeartotalled £nil12023., £nill.
3. Donatlons and Legacie5
Unrestricted
Restricted
Total Fun(l$ Total Funds
Year Ellded Year Ended Year Ended
31 March
31 March
31 March
2024
2024
2023
Year Ended 31
March 2024
Donations
Gift Aid
4,314
277
4,591
4,S14
277
4,591
33,229
406
33,635
Previous reporting period
Unr•strlctgd
Restrfctsd
Total Funds
Ye&r Ended Ygar Ended
31 March
31 March
2023
2023
Year Ended 31
Martth 2023
Donations
Gift Aid
33,229
406
33,635
33,229
408
33,635

AUTISTIC SOCIETY GREATER MANCHESTER AREA
14
Notes to ihe accounts
4. Incomg Irom charltabla activltltts
Unrostrlcled
R&strl¢tgd Total Funds Total Furnd5
Yeai Ended Year Ended Year Ended
31 March
31 March
31 March
2024
2024
2023
Year Ended 31
March 2024
Activity Fee3 10-18 Activlties
Individual Support
AEtlvlty Fees 18+ Activitl¢s
Fundraising and Events Income
Membership sub8crlptions
Unrestricted grants.
Garfield Weston
Edward Goslllng Foundation
Restricted grants..
BBC Childwn in Need
Bolton Council Aullsm ScKi81 Group
Bolton CVS
Bolton CVS AdLJIts Project
Salford Airnlng High
Skelttsn Bounty
Morrison's Foundation
Peter Kershaw Trust
Zochtsnis Charitable Trust
Trafford Housing Tru81 Re(xvery Fund
11,065
46,441
91,201
9,099
2,777
11,065
46,441
91,201
9,099
2,777
6,714
41,036
74,577
3,139
2,003
15,834
5,833
15,834
5,833
20,000
4,168
33,081
16,104
2,048
560
15,824
638
33,081
16,104
2,048
560
15,824
638
32.775
12,788
908
1,940
15,000
250
1,020
2,500
30,000
12,000
260,816
500
5DO
30,000
9,000
290,005
30,OOQ
9,000
107.755
182,250
Previou5 reporting period
Ur)rastrlctgd
Rostricted Total Funds
Ygar Endod Year Ended
31 March
31 March
2023
2Q23
Year Ended 31
March 2023
Activity Fees 10-18 Activities
Individual Suppart
Activity Fees 18+ Activitie5
Fundraising and Events Income
Membership subscriptions
GarNeld INeston
E(hYard Gostling Foundation
BBC Children in Need
Bolton Council Autism Social Group
Bolton CVS
Bolton CVS Adults Project
Salford Aimlng High
Skelton Bounty
Morri50n's Foundgtion
Potèr Ke￿haW Trugl
ZDchonis Charitable Trust
Trafford Housing Truyt Recov8ry Fund
6,714
41,036
74,577
3,139
2,003
20,000
4,166
6,714
41,036
74,577
3,139
2,003
20,000
4,166
32,775
12,788
908
1,940
15,QOD
25D
1,020
2,500
30,000
12,000
260,8J6
32,775
12,788
908
1,940
15,000
250
1,020
2,500
30,000
12,000
109,181
151,635

AUTISTIC SOCIEtY GREATER MANCHESTER AREA
15
Notes to the accounts
5. Income from Other Trading Activitie5
Unrestrict•d
Restrlcted
Total Funds Totsl Funds
Year Endèd Yèar Ended Year Endod
31 March
31 March
31 MarGh
2Q24
2024
2023
Year Endèd 31
March 2024
Con5ullan¢y & Training Income
Rgn131 Incorn8
4,172
850
5,D22
4,172
850
5,022
1,500
500
2.000
Previou5 reporting pÈrlod
Unr￿trICted
Restricted Total Funds
Yèar Ended Year Ended
31 March
31 March
2023
2023
Year Enéad 31
March 2023
Consultancy & Training 1num8
Rontal InGome
1,50D
500
2,000
1,500
500
2,000
S. Expendlture
Autlsm
Support
Servlc&s
Year Ended Year Ended
31 March
31 March
2024
2023
Expendlture on charitable activities..
Employment Costs
225,670
325
9,913
686
288
958
693
349
1,898
2D1
3,509
8,448
361
6,695
6,097
3.275
17,719
2,963
7,249
5,278
1,215
309,790
225,670
325
9,913
686
268
958
693
349
7,898
201
3,509
8,448
361
6,695
8,097
3,275
17,719
2,963
7,249
5,278
1,215
309,790
208,730
85
9.157
406
269
Activltles Costs
Bank Ch3rges
Training
Rocruitm@nt
Minor Equipment
Travel
Bad Debts
Repaiis 8nd Mainlenance
Heat, Light & Water
Subscrlptions & Licences
IT Maintenance
Cleaning
Tglephone
Rent & Rates
Insurance
Govemance and Support Costs
Post, Printing & StstionEry
Depreciatlon
912
1,D45
6,825
355
8,580
4,470
329
5,67f
6,176
2,828
16,152
2,679
4,003
2,723
770
282,171
UnrEStrScted fund5
Restricted funds
202,589
107,201
309,790
171,130
111,D41
282,171
7. Analysis of expenditure on charitable actlvltles
As per note 5.
8. Allocatlon of governance and support Costs
The bre31<down ol support costs and how these were allocatèd between governance and other support costs is shown
b&low'.
Goneral Support
Governan¢e
1,324
Total 2024
88sis ol apportlonment
1,324 type of expense
396 type of exponse
1,6g3 type of eypèn58
2,468 type of expense
1,368 type ol expense
7,249
Accountancy Fees
Pension Adminisirauon Charges
Consultancy & Professional Fees
Hèalth & Safely
HR Support
296
1,693
2,468
1,368
5,925
1,324

AUTISTIC SOCIETY GREATER MANCHESTER AREA
16
Notes to the accoynls
9. Allo¢ation of governance and support Costs
Prevlous reportlng perlod
General Suppofl
Governance
1,260
Total 2023
Basis ol apportionment
1,260 type of oxpttnse
48 type of exp8nse
2,695 type of expens8
4,003
Accountan¢y Fees
ConsultanGy & Profèssional Fees
HR Support
48
2,695
2,743
1,260
10. An81ysls of staff costs
Year Ended Year Ended
31 Mar¢h
31 March
2024
2023
Wages and Salaries
Holiday Pay Accrual
Social Security Costs
PenBion Costs
206,773
1,821
8,718
8,358
225,670
194,668
2,271
4,931
8,882
208,730
Chariiable activities
Support costs
225,670
208,730
225,670
208,730
The average numberof ernployees during the year was 18, FTE 8.31 Ipr8vious year. 20, FTE 7 41.
rhe charfly con8lderg Its key management personnel comprises the trustees and Senior Management Te8rn. The lolx
employment bonefits, including employer pensiDn contrlbutlons of thè l<ey management personnel15enior
management team were £47,584 (previous year." £43,221) No employees have benefits in excess of £60,DOO Ipr8ViOUS
year.. none).
11. Independelll Examiner Fees
Year Ended Year Ended
31 March
31 March
2024
2023
Indep¢ndenl &Y8min8llon fees
1,824
1,324
1,260
1,260

AUTISTIC SOCIETY GREATER MANCHESTER AREA
17
Notes to the accounts
12, Tanglble Flxed Assets
Office
OFIIcè
Rgnovatlon8
Motor Vehi¢1g$ Equlpment and Furnituro
Total
Cost
Al 1 Aprll 2023
Additions
At 31 March 2024
13,289
14,253
2,614
16,867
29,098
418
29,516
56,640
3,032
59,672
13,289
Depreclatlon
AL 1 April 2023
Charge for Year
At 31 March 2024
13,289
12.446
1,162
13,608
28,824
53
28,877
54,559
1,215
55,774
13,289
NET BOOK VALUE
At 31 March 2024
At 31 M8r¢h 2023
3,259
1,807
639
274
3,898
2,081
13. Analysls of debtor5
2024
2023
DebtDf5
Prep8ympnts
27,866
7,505
35,371
24,003
7,910
31.913
Debtors and prepayments related to rÈstrlcted fL4nd5 £8,29012023,. £8,266), and unrestricted funds £27,08112023,' £23,647)
J4. Cxeditors.. amounts lallln8 due wlihln one year
2024
2023
Creditors
Short-term mtnpensated absencBS Ihollday payl
Other credllor8 and accruals
Deferred income
Taxatson and social SEcurity costs
18,613
4,092
16,781
37,075
2,899
79,460
19,516
2,271
15,830
45,903
3,332
86.852

AUTISTICSOCIETY GREATER MANCHESTER AREA
18
Notes to the accounts
15. DeferTtrd Income
Deferred income comprises membership lees and grants fftcelved in advance
Balance 88 at l April 2023
Arnounl r8leased to income earned from charitable activities
Amount deferred in year
Balance a131 March 2024
45,903
14S,9031
37,075
37,075
16. Analygi5 of charltablo funds
Analys15 ol mov9mBnts in unre$triclgd funds
Balance at 1
April 2023
Inttf)mlng
Resour¢ey
Rgsour¢68
Expèndod
Balance at 31
March 2024
Trarnsf8r8
General Fund
Designated Fund
45,003
110,000
155,003
193,741
1202,5891
13.0001
3,000
33,155
113,000
146,155
193,741
1202,5891
Pr8vitsu8 reporting period
Balancg al I
April 2022
In¢omlng
Resource$
Resources
Expondgd
Balance at 31
March 2023
Translbr8
General Fund
Designated Fund
33,840
104,000
137,840
188,293
1171,1301
16,0001
8,000
45,003
110,000
155,003
188,293
1171,1301
Name of unraslrlcted fund:
General Fund
Designated Fund
De5criptlon, naturo purpose of tho fund
The flee reserves after allomng for all designated funds
For redundsncy provision 8nd winding up costs in th8 èvènt ol the closurs
of the organlsation or Sevore ¢utbacks in funding.

AUT15flC SOCIETY GREATER MANCHESTER AREA
19
Note5 to the accounts
16. Analysi5 of charitable funds
Analysis of movementg in rgslrlctgd funds
Balance at 1
April 2023
Incoming
R8sourc
Resources
Expended
Bolance at 31
March 2024
Transfers
Bolton Counal Autism Social Group
Bolton CVS
Bolton CVS Adults Pioject
Salford Aimlng High
Skellon Bounty
Peter Kershaw Trust
Trafford H(>using TrLJSt Recovery Fund
B8C Childrgn in Need
Zochonis Ch8rit8bl8 Trust
16,104
2,048
560
15,824
638
500
9,OOD
33,081
30,000
107,755
116,1041
12,0481
15601
115.8241
1841
15001
19,0001
133,0811
130,0001
1107,2D11
554
5S4
Previous reporting period
Balance Bl 1
Aprll 2022
Incoming
Resources
Resources
Expgndad
Balance al 31
March 2023
Transfers
Bolton Coun¢ll Autism Soasi Group
8olton CVS
Bolton CVS Adults Project
Salford Aiming High
Skelton Bounty
Morrlson's Foundation
Petèr Kershaw Trust
Trafford Housing Trust R8eov•ry Fund
BBC Children in Need
Pilot Project Fund
Zochonis Charitabl8 Trust
12,788
908
1,940
15,000
250
1,D20
2,500
12,000
32,775
112,7881
9081
11,9401
115,0001
12501
11,02DI
12,5001
112,0001
132,7751
11,8601
130,0001
1111,IM11
1,86D
30,000
109,181
1,860

AUT15TICSOCIETY GREATER MANCHESTER AREA
20
Notes lo the accounts
16. Analysls of charttsble fund5 Icontinuedl
Purpose5 of restricted fund5
Bolton Council Autism Social Group
Bolton CVS
Bolton CV5 Adults Project
Salford Aiming Hlgh
Sl<elton Bounty
Peter Ker5haw Trust
Trafford Houslng Trust Recovery Fund
BBC Childven in Need
Zochonis Charilable Trust
for adult support In Bolton
for the Bolton adults group
for the Adults Project
for Youth Clubs and activltles in Sglford
for c8Pltal equipmènt. Tho balarn￿ on this fund represents future depwi8lion
for youth groups
for youth groups
for salary costs
for inlorrnalitsn and Family Support Service5
17. Analys1$ ol ngt a88el& befv4e&n lunds
Unrestricted
lunds
Designated
funds
Rostrictad
funds
Total 2024
Tangible fixed assets
Cash at bank and in hand
othei net current assetsllliabilitiesl
Total
3.898
62,734
133,4771
33,155
3,898
186,gOD
144,0891
14e,709
113,000
11,166
110,612
554
113,000
Previous r8POrtlng period
Unrestricted
fund8
Designated
lunds
Rèstrlctèd
funds
Total 2023
Tangible fixed assets
Cash at bank and in hand
other net c￿rrent YS58tsllliabllitiesl
Total
2,D81
81,817
138,8951
45,003
2,081
207,861
154,9391
155,003
110,000
16,D44
116,0441
110,000
18. Operating Lease CommltmeTrt$
The charity's total future minimum lease paympnts under non-cancellable Dperating leases is as follows..
2024
2023
Less than one year
One to five years
1,578
6.179
7,757

AUTISTIC SOCIETY GREATER MANCHESTER AREA
21
Income and Expenditure Account
Year Ended Year Ended
31 March
31 March
2024
2023
Income
Donations
GiftAid
Other Income
Investment Income
Attivity Fees 10-18 Activities
Individual Support
Attivity Fees 18+ Actlvities
Fundraising and Events Income
Membership subscription5
Consultancy & Training Income
Rental Income
Unrestricted grant5'.
Garfield Weston
Edward Gostling Foundation
Restricted grant5'.
BBC Children In Nèed
Bolton Council Autism Social Group
Bolton CVS
Bolton CVS Adults Projoct
Salford Aimin8 High
Skelton Bountv
Morrison's Foundation
Peter Kershaw Trust
Zochonis Ch2rltable Trust
Trafford Housing Trust Recovery Fund
Total Income
4,314
277
33,229
406
435
588
8,714
41,036
74,S77
3,139
2,003
1,500
500
1,878
11,065
46,441
91,201
9,099
2,777
4,172
850
15,834
5,833
20,000
4,166
33.081
16,104
2,048
560
15,824
638
32,775
12,788
908
1,940
15,000
250
1,020
2,500
30,000
12,000
297,474
500
30,000
9,000
301,496
Expenditure
Employment Costs
Fundralslng 3Ctivities
Artivities C05ts
Bank Charges
Publicity
Training
Recruitment
Minor Equipment
Travel
Bad Debts
Repairs and Maintenance
Heat, Light & Water
Subscriptions & Licences
IT Maintenance
Cleaning
Telephone
Rent & Rates
Insurance
Governance and support Costs
Post, Printing & Stationery
Depreci8tion
Total Expenditure
225,670
325
9,913
686
288
958
693
349
7,898
201
3,509
8,448
361
6,695
6,097
3,275
17,719
2,963
7,249
5,278
1,215
309,790
208,730
85
9,157
406
269
912
1,045
6,825
355
8,580
4,470
329
5,677
6,178
2,828
16,152
2,67g
4,003
2,723
770
282.171
5urplus/ldeflclt for yearl
18,2941
15,303