Registered Company number 04326334 Re815tered Charity Number 1089527 AUTISTIC SOCIETY GREATER MANCHESTER AREA UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 Hilton Jones Limlted tla Community Accountancy Service Hollinwood Business Centre Albert Street Oldham OL8 3QL Autistlc Soclety Greater Manchester Area Unaudlted Flnanclal Statements ForThe Year Ended 31 March 2025 Contents Page Report of the Trustees Ito7 Independent Examlner's Report Statement of Financial Activities Balance Sheet io Notes to the Accounts llto21 Report of the trustee5 The trustees present their annual report and financial statement5 St John's for the year ended 31, March 2025 whlch are also prepared to meet the requirements for a director5. report and accounts for Companies Act purposes in accordance with the Charities Act 2011, the Companies Act 2006. the Memorandum a nd Artlcles of Assoclation, and the Accountlng and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK a nd Republic of Ireland IFRS 1021 leffective I January 20191. Objectives and actlvitles The purpo5e5 of the charity are to provide direct support for people with autistic spectrum conditions and also support for thelr parents and carers. The maln actlvities of the organisation are the provision of.. Social and lelsure group sctlvlties. An Information and Education Service One-to-one l Life Skills Coaching The tru5tee5 confirm that they have referred to the Charity Commission's guidance on public benefit when reviewing the Charity's aims and objectives, in planning f uture activities, 2nd setting the policies for the year. The charlty furthers its charitable purposes for the public benefit through working with and 5UPPOrting familie5 and individua15 who without U5 often would have nowhere else to turn. We provide direct support to families who may be having difflculties with statutory Services or who, despite being dlrectly affected by a disability, would otherwise receive no 5UPPOrt. ASGMA'S key activities, projects and services during the year are deta iled below,, Social and leisure 3ttivities include.. A Resource Centre with arts and craft roomi gaming room and computer room5 Youth clubs Computer Gaming groups Activity social groups and excursions across Greater Manchester and beyond for both 10-18 year-old5 and adult5 iv) Providing information and support via our Information Servlce1ncludin8: A telephone and email service Information on ASC diagnosis Information on benefits and housing advice A range of famlly Support services Employment Support One-to-one / Llfe Skllls Coachlng sessions personalised to meet the indlvldual's needs and coverin8 areas such as: Independent Living Travel Health Ensurlng our work delivers our alms Each year, we review our aims, looking at what is happening in our marketplace, as well as reviewing our achlevements and outcomes over the past 12 months. Our aims are set out on our website and in our newsletters. We remain a ta rgeted charity for people affected by autism. Our trustee board is made up of people from a number of backgrounds wlth a varlety of skills but who mostly have direct or indirect experience of people with auti5m,' this ensure5 that we retain a focus on the need5 of people with aut15m and continue to develop appropriate aims. The achlevements of our v3riou5 projects are regularly reviewed against their aims. A revl@w of our achlevements and performance This year has seen the charity grow and extend our reach and impact. Changes in the wider landscape such a5 the c05t-of-living crisis and the challenges of long waitlng times for 3 diagnosis of autism from statutory services has created both threats and opportunities. Throughout this period, we have worked hard to closely manage our running costs in order that we can malntain our servlces at an affordable level. Over the last 12 months we have continued to develop and deliver services for employers through the provision Df WDrkplace Needs Assessments and consultancy. Through this service we are able to support Indivlduals who are aut15tic to empower them to reach thei r potential in work by having the necessary reasonable adjustments in pla￿. Additionally, this setylce supports employers in the development of their understandlng of autism and enabling them to identify the unique 5trength5 and talents that è utistic people bring to the workplace. Our core services have seen an increase in the numbers of individuals participating in them and some new activities, such a5 our Next Steps group for 16-25 year olds has been added to our offer. We are seeing a steady f low of referrals to our services although some of these are for individua15 with more corn plex needs. This is li kely Ilnked to the challenge5 experienced by individuals and fa milies with accessing a diagnosis. As ever the staff team have risen to these challenges and welcomed new members whi15t ensurin8 that their indlvldual 5UPPOrt needs are being met. There is without doubt more that we would like to do but recrultlng new support staff continues to be a challenge because of the highly competitive recruitment environment in the health and social care sector, The main achievements during the year include the following,, Record attendances at many group actlvlties. 5,191 attendances at group actlvities. 1,938 hours of one-to-one support delivered, Signif icant fundraising success. Approx. 2,500 enquirie5 to our Help and Advice 5ervi¢e. Flnanclal Revlew We continue to operate within an evolving social care marl(et whereby grant5 and block funding 8re reducing year on year, and we are Increaslngly rellant on contracts and Individual budgets,. the latter however are also belng reduced and a number of our members who have previously received direct fundlfig have had it wlthdrawn. Income as a whole rose by more than IO% compared to the previous year. Grants income fell in the vear as funds were reduced or no longer avallable from exlstlng grantees. Local authority fundlng increased by over a third as a result of being involved in a pilot project and a new collaboration with two different Ioc31 authorities to those ASGMA works with. Our income from group activities Increased by 20% as a result of an increase in the number of events, attendance and small prlce increases to reflect increased costs. Earnings from providing individual support increased by 15% through an increase in hours provided, Membershlp fees declined slightly in the period. Donations, fundraising and gift aid income was significantly higher than in the previous year because of the inaugural Spring Ball fundraiser organised by ASGMA in March 2025. staffing c05t5 were higher than last year, in all areas. The increase in key and support workers COStS reflects the increase in work undertaken in the period. Energy costs fell back in the period enabling building costs to be within 2Yo of the previous year. A small surplus of £5,500 was realised at the end of the year, compared to £8,30Q deficit in the prior vear. Given the challenging environment during the reporting period, it is commendable to all those Involved in the organisation to achieve a surplus. There has been a huge effort made by all to promote and provide an increase in activitie5, individual support énd workplace services a5 well as in fundraising whether by trustee, employee or member. Our net assets were £152,209 at the end of the year allowing the trustees to continuo to believe In ASGMA'S long term vlablllty, Our priority contlnues to be to make the organlsation more self- sufficient and sustainable by focusing on fundraising and developing new ways of supporting individuals with their own budgets, to provide a fuller range of seNices and to increase collaborations with other parties. For further information on this please see below under Plans for Future Periods. Glven the progress made thls year, our trustees are conf ident that we will remain a st3ble organisation and a good going concern. Invostment powers and pollcy The trustees, having regard to the liquldity requlrements of operating the charity, have kept available funds in interest-bearing deposit Sccounts. Reserves pollcy and going concern The balance held in unrestricted reserves on 31. March 2025 wa5 £143.549 of which £30,549 are free reserves, after allowing for designated f unds and funds tied up in tangible fixed asset5. The trustees aim to maintain designated reserve5 Within unrestricted funds at 8 level which equates to a mlnlmum of three months with a target of six months of unrestrlcted charitable expenditure. The trustees consider that thls level will provide sufficient f unds to respond to applications for grants and ensure that support and governance costs are covered. The Charity's main sources of income are grants and fees. The trustees conslder that it is appropriate to prepare the accounts on a going concern basis and, consequently, the accounts do not include any adjustment5 that would be necessary If these sources of income should cease. Rlsk management The trustee5 periodically conduct review5 of the major risks to which the charity is exposed and ensure that systems are in place to mitlgate those rlsks. A rlsk register is maintained by the charity, which is formally reviewed annually. Any new risks or matters of concern are raised at and between trustee meetings and mitigating step5 taken as necessary. Plans for Future Periods Plans for the next three to five years developed in the previous f inancial year remaln In place. Some of these include.. Increasing referrals and take-up of seNices Increasing unrestricted funding, particularly through fund-raising activlties and donations Aiming for a balanced budget Developing partnership5 Wlth other bodies with an Interest and involvement in the provision of care for people with ASC. Working with employers, schools and public authorities to develop awareness of autistlc conditlDns and promote ciur commerti31 services offer Continue to grow our Social media presence a nd extend our reach It has been gratifying to see our activities being full to capacity and moving forw2rd we wlll now seek to explore furthor areas for development. To expand our services further there is now a need to recruit more staff. Thi5 is challenging within the current labour market, but it Is hoped that once this is achieved, we will be able to offer more services and support for people with ASC and their families/carers. Stru¢lure. governance and management A5GMA 15 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 exceedlng £1. Appointment of trustees As set out in the Artlcles of Association one-third of the trustees are subject to retirement each year, selected on the basis of their length of Service since being elected or re-elected. Retiring Trustees or New Trustees may be elected annually by the members of the charitable com pany attending the Annual General meetin8, Trustee Indu¢tlon and training New trustee5 are invited and encouraged to meet with staff and spend some time in the A5GMA offices to familiarise themselves with the work of the charlty and the context within which it operates, and further tralnlng Is under consideration. Organlsatlon The board of tru5tee5 administers the charity and normally meets monthly. A Senior Management Team is appoi nted by the trustees to manage the day-to-day operations of the charity. Related parties and co-operatlon wlth other organlsatlons None of the trustees recelve remuneration or other benefit from their work with the charity. Any connection between a trustee or senior manager with any servlce providers must be disclosed to the full board 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 Autlsm In Greater Manchester Charity Number.. 1089527 Company Registration Number.. 04326334 Director5 and trustees The dirertors of the charitable company Ithe charity) are its trustees for the purpose of charity law. The tru5tee5 and officer5 serving during the year and since the year end were as follows:. Key management personnel: Tru5tee5 and Directors Mr. Wesley Auden (resigned 16 November 20251 Dr. Debra Bradley (appointed Chair 16 November 20251 Mr, Robertjohnson Mr. David Smith Mr, Toby Smith Mr. Isaadore Dzuranyama Dr. William Davie5 Mrs Claire Randerson-smlth Senior Management Team Nit1< Foster Sarah Sheridan Chair Treasurer lappointed 21 October 20251 CEO Il&t June 2024 onwards) Finance Manager Registered Office 1114 Chester Road Stretford Manchester M32 OHL Independent Examiners Hilton Jones and Community Accountancy Service Limited merged on I" May 2025 Hllton Jones Chartered Certified Accountants Hollinwood Business Centre Albert Street Oldham OL8 3QL Community Accountancy Servlce Llmlted The Grange Pilgrim Drive Beswick Manchester MII 3TQ Bankers Barclays Bsnk plc 51 Mosley Street Manchester M4 ILE Charity Bank Fosse House 182 High Street Tonbridge TN9 IBE Unlted Trust Bank One Ropemaker Street London EC2Y 9AW Tru5tee5 responsibilitie5 in relation to the financial statement5 The charity trustees Iwho are also the directors of ASGMA for the purposes of company lawl are responsible for preparing a trustees, annual report and financial statements In accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice). Company law requires the charity trustees to prepare financial statements for each year which give a true and falr view of the state of affalrs of the charitable Company and of the incoming resources and application of resources, including the income and expenditure, of the charitable company for that period. In preparing the financial statements, the trustees are required to,. Select suitable accounting principle5 and then apply them consistentlyi Observe the methods and principle5 in the applicable Charities SORP. Mal your examiner must be a member of B body listed in sectlon 145 of the 2011 Act. I conflrm that l arn qualified to undertake the examination because l am a member of the A550ciation of Chartered Certifleti Accountants, whlch is one of the Ilsted bodlés. I have completed my examination, I conflrm that no matters have come to my attention In connection with the examination givin8 me cause to believe.. l. accounting records were not kept In respect of the Company as requlred by seetlon 386 of the 2006 Act. or 2, the accounts do not accord wlth those reeortls. or 3. the accounts do not comply with the accountlng requlrements of sectlon 396 of thè 2006 Act other than any requirement that the accounts 8ive 8 'true and falr vlew whlch Is not a matter ctrnsidered as part of an independent examlnation,. or 4. the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practlce for accountlng and reporting by charitles applicable to charltles preparlng thelr account5 in qccordance with the Financial Reporting Standard appllcable in the UK and Republlc of Ireland IFRS 1021. I have no concerns and have come acro55 no other matters in connettion with the examlnatlon to which attention should be drawn In this report in order to enable a proper understanding of the accounts to be reached. Signed: James Hilton-Jone5 FCCA Hilton Jones Ltd t/a Communlty Acc<)untan¢y Service Holllnwood Buslness Centre, Albert Street, Oldham. OL8 3QL Dated.. 20th january 2026 Autistic 50¢iety Greater Manchester Area Statement of Financial Activitles for the year ended 31 March 2025 Unrestrlcted fvnds Restrlcted Total funds Totsl Funds income funds 31 March 2025 31 March 2024 Note5 In¢ome Income and endowments Irorn.. Donations and lèga¢les 6,750 6.7SO 4,591 218,975 109,906 328,881 29D,OOS Dther Income 8,362 8,362 5.022 Investments 5,286 239,373 5,286 349.279 1,878 301,496 Total 109,906 Expendlture ExpPndItu￿ on= 241,883 101,896 343.779 309,75X) 309,7 Total Net incomellexpendlturel before tax for the reporting period 241,883 101,896 343,779 12,5101 8,010 s,soo 18,2941 Reconciliation of funds: Total funds brought forward Total funds carried forward 14 146,155 554 146,709 155,003 14 143,645 8,564 152,209 146,709 The statement ol financlal aCti￿tIeS Includes all 8alns and losses In the year. All Incomlng resources, and resources expended derlve from contlnulng 8Ctlvlties. The note5 on pages 9 to 15 form port of these accounts. Autistic Society Greater Manchester Area Balance Sheet as at 31 March 2025 Total funds 31 Total Funds 31 Marth 2025 March 2024 Notes Flxed assets Tanglble assets io 11,697 3,898 11,697 3,898 Current assets Debtors li 38,062 195,576 35,371 Cash at bank and In hand 185.900 233,638 222.271 Liabilities Credltors.. amounts falllng due wlthin one year 12 193,1261 140,512 179.4601 142.811 152,209 14S,709 Total net assets or Ilabllltles 152,2D9 145,709 Funds of the Charity Rèstricted income fund5 14 5,564 554 Unrestrlcted funds Total funds 14 143,645 146,155 152,209 146,709 For the year Ènding 31 M3rch ?025 the company was entitled to exernption from audit under section 477 of the Companles Act 2￿6 relatingto small companie5. The members have not requlred the companyto obtain on audit in accordance wlth section 476 of the Companies Act 2006. The dlrector5 8cI(nowlÈdge their responsibility for complying with the requirements of the Act Lvlth respert to accountlng record5 and the preparatlDn ol account5. These accounts have been prepared In accordan£e with thE provisions applicable to small cornpanles subject to the small companles regime. Approved by Trustee Name ignature Dated; 20th January 2026 io Autlstlc Sotlety Greater Manchester Area Notes to the Accounts 31 Mar¢h 2025 A¢countln8 Policies 1.1 Basls of Accountlng and Assessment of Golng Concern These accounts have been prepared under the historical c05t convention with items recognised at C05t or transartion value unle5$ Otherwise stated in the relevant notel51 to these accounts. The accounts have been prepared In accordance with,, thè Statèment of Rècommended Practlce.. A¢tounting and Reporting by Charlties prèparing thÈlr accounts In accordarice with the Financial Reporting Standard applicable in tho UK and Republic of Ireland IFRS 1021 effective on I18nuary 2019. the Flnancial Reportlng Standard appllcable in the United Kingdom and Republlc of Ireland IFRS 1021, and with the Charities Act 2011. The flnanclal statements comply wlth the Memorandum and Artlcles of As50cl£tlon of thè charlty. The charity constitutes a public benefit entity a5 defined by FRS 102. The trustees conslder that there ?re no material uncertalntles about the charlty's ablllty to continue as a going concern. The charlty qualifles as a Small charltable company under the CDmpanles Att 2006 and has therefore opted to apply FRS 102 Sectlon IA and has not prepared a statement of ￿$h flows, 1.2 Funds Structure Restricted funds are fund5 which are to be used in accordance with specific restrictions imposed by the donor or trust dÈÈd. There are 4 restrtcted funds. Unrestricted income funds comprise those fundg which thè trustees arè free to use for any purpose In furtherance of the charitable oblect5. Unre5trlcted funds Include designated funds where the trustees, at thelr dlscretlon, have Created a fund for a speclflc purpose, Further details of each fund are di5clos2d in note 14. 1.3 Income Reco8nition All Income Is recognised once the charlty has entitlement to the Income, it Is probable that the Income wlll be received and the amount of income reTrivable can be measured reliably. Grants arè rècogni5ed when the charity has bèen notlfted in writing of both the amount and sèttlement date. In the event that a graNt15 sublecl to condition5 that require a level of performance before the charity is entltled to the funds, the Income Is deferred and not recognlsed until eltherthose condltions are fully meL or the fulfilment of those conditions 15 wholly within the control of the charity and it is probable that those conditions vlill be fulfilled in the reporting period. Interest on funds held on deposlt Is Included when receivable and the amount can be measured rellably by the charity. this is norrnally upon notification of the interest paid or payable by the bank. Dividends are reco8nised once the dividend has been declared 8nd notifiiation has been re￿IVed of the dividend due. 1.4 Expendlure Recognition Llabilities are recognised as expenditure as soon a5 there is a legel or constructlve obligation committing the charity to that expenditure, it 15 probable that settlement will be required and the amount of the obli8ation can be measured rellably. All expenditure accounted lor on an accruals basis. All expenses including support costs and governan£e cost5 are allocated or apportloned to the appllcable expendlture headings. For more Information on this attribution refer to note 1,6 below. 1.5 Irrecoverable VAT Irrecoverable VAT is charged against the expenditure heading for which it was incurred, li Autlstlc Soclely Greater Manchester Area Notes to the Account5 31 March 2025 1.6 Allocatlon of support and governance costs Support Costs h8ve been allocated between govern?nce costs and other 5UPPOrt C05t5. Governonce costs omprise all costs involving the public accountability of the charlty and Its compliance with regulatlon and good practice. These costs includè costs rèlated to indÈpendent examination and le8al fees tO8ether wsth an apportlonment of overhead and support Costs. Governance costs and support costs relatlng to charitable activities have been apportioned bas2d on type of expense. Thè allocation of support and governance costs is analysed in note 6. 1.7 C05t of raisin8 f unds The costs of ralslng funds conslsts of events and activities. 1.8 Charitable Actlvities Costs of charitable actlvltles Include governance costs and an apportionment of Support costs a5 shown in note 1.9 Taxatlon The organi5ation is exempt from income tox by reason of Its charltable status, Income tax suffered on Investment Incomejg rèclalmèd in full. The Charity is not registered for VAT, 1.10 Tan8ible fixed assets and depreciation All assets cDstlng more than £500 are capitali5ed and valued at historlcal cost. Deprèclatlon Is Charg￿ on thè following basi5'. OfFice furnlture 15% of cost office equlpment Motor vehlcles 20% of cost 25% Df c05t Office renovatlons & furniture r&m3inlng term Df lÈaso or 15% 01 cost, whichever isthe shorter PEriod 1.11 Reallsed galns and losses All gains and losses are taken to the Statement of Financial Activities as they arise, Realised gains and losses on invèstmÈnts are caltulated as the difference bettween sales proceeds and their openinÈ carrying value or their purchase value if acqulred subsequent to the flrst day of the financial year. Unrealised gain5 and losses are calculated as the dlfference between the fair value 8t the year end and their varylng value. Realised and unreali5ed tnve5tment gains and losses are combined in the Ststement of Flnanclal Actlvlties. 1.12 Penslons The charity administers contributions to a penslon scheme that Is auto-enrolment cornpllant. Contrlbutions are charged to expenditure a5 they fall due. The charity has no liability beyond making its contrlbutions and paylng acrDSS the deductions for its employees contributions. 1,13 Debtor5 Tr8de and other debtors are recognlsed at the settlement amount due after any trade dls¢Dunt offered. Prepayments are valued at the amount prepaid net of any trade discounts due, 1.14 Creditors and provisions Creditors and provisions are recognised where the charity has a present obligatlon resultlng from a past event that wlll probably resLJIt In the transfer of fund5 to a third party and the amount due to settle the obligation can be measured or E5timzted reliably. Credltors and provlsions are normally recognised at their settlement amount 8fter Pllowing for any trade dlscounts due. 12 Autlstlc Soclety Grealer Manchester Area Notes to the Account$ 31 March 2025 Related party transaction5 and tru5tee5' expenses and remuneration None of the trustees have been paid any remuneratlon or recelved any other beneflts from an employment with their charity or a related entity, Donatlon5 & legacles Urbre5trlrted Restrfcted TDtsI Tolal 31J03120Z5 3110312025 31103120Z5 31103120Z4 DoTratlon5 6,127 6,127 623 4,314 Gift Aid 623 277 6,750 6,750 4,591 Prevlous reportlng period ilnrestricted Restri£ted Total 3110312014 3VO8120241 3110312024 Donatlons 4,31dl 4,314 277 Glft Ai 277 4,591 4,591 13 Aut15tlc Society Greater Manch@ster ArÈa Notes to the Accounts 31 March 2025 Income from charhable a¢tivitles UnregtrtctÉd Rèstrlctèd Ttstél rotsl 3110312025 31J0312025 3110312025 31lo>12Q24 Grant5 Recelved Garfield Weston Edward Gastlln8 Found?tlon BBC ChlldreE) In Mepd 8olton Councll Autlsm Social Group 8olton CV5 Bi)Iton Adult Autism Soclal Group Salford Airnlng Hlgh Skelton BounLV Groundworl< UK Peter l