OpenCharities

This text was generated using OCR and may contain errors. Check the original PDF to see the document submitted to the regulator. This document is also available as Markdown.

← Main - Taking Autism Personally

2025-06-29-accounts

Charity Registration Number: 1116884

Company Registration Number: 04809912

MAIN - Taking Autism Personally (A Company Limited by Guarantee)

ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 28 JUNE 2025

MAIN – Taking Autism Personally (A Company Limited by Guarantee)

ANNUAL REPORT AND UNAUDITED FINANCIAL STAEMENTS FOR THE YEAR ENDED 28 JUNE 2025

______________

Page
Report of the Trustees (including the Director's Report) 1 - 6
Independent Examiner's Report 7
Statement of Financial Activities (including Income and
Expenditure account) 8
Balance sheet 9
Statement of Cash Flows 10
Notes to the Financial Statements 11 - 20

Page 1

MAIN – Taking Autism Personally (A Company Limited by Guarantee)

TRUSTEES’ ANNUAL REPORT (INCLUDING DIRECTOR’S REPORT) FOR THE YEAR ENDED 28 JUNE 2025

_______________

The trustees present their report and the unaudited financial statements of the charitable company for the year ended 28 June 2025.

The financial statements have been prepared in accordance with the accounting policies set out in the notes to the accounts and comply with the charity’s governing documents, the Charities Act 2011 and ‘Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with Financial Reporting Standards applicable in the UK and Republic of Ireland’, published in October 2019.

Trustees of the Charity

The directors of the charitable company are its trustees for the purposes of charity law. Details of the trustees who have served during the year and since the year end can be found on page 6.

OBJECTIVES AND ACTIVITIES

The principal objectives of the charity are:

MAIN was established in 2002 and exists to support autistic and neurodivergent children, young people, adults and families, including those awaiting diagnosis or with learning disabilities and complex needs.

Aims

The charity aims to:

Strategies for Achieving Aims

The charity delivers:

Services are person-centred, strengths-based, and delivered in partnership with families, schools, commissioners and health professionals.

Page 2

MAIN – Taking Autism Personally

(A Company Limited by Guarantee)

TRUSTEES’ ANNUAL REPORT (INCLUDING DIRECTOR’S REPORT) FOR THE YEAR ENDED 28 JUNE 2025 (continued)

_______________

OBJECTIVES AND ACTIVITIES (continued)

Criteria for Measuring Success

Performance is monitored through:

The trustees regularly review the objectives and activities of the charity and, as part of that review, they have considered the Charity Commission’s general guidance on public benefit.

ACHIEVEMENTS AND PERFORMANCE

Since 2022, the charity has supported over 5,000 autistic children and families from the Finlay Cooper Centre in Middlesbrough.

During the reporting year:

Fundraising Success:

Thanks to the dedication and generosity of our supporters, we exceeded our fundraising targets.

During the year, significant contributions were received in support of the following initiatives:

We are deeply grateful for the continued support from our donors, volunteers and corporation partners who make our work possible.

Impact on Beneficiaries

Outcomes achieved included:

The charity worked in partnership over a period of 18 months (2023-2025) to deliver the “ Here to Help” suicide prevention initiative supporting autistic adults experiencing mental distress. Although funding has ended, community-based online support continues.

Page 3

MAIN – Taking Autism Personally (A Company Limited by Guarantee)

TRUSTEES’ ANNUAL REPORT (INCLUDING DIRECTOR’S REPORT) FOR THE YEAR ENDED 28 JUNE 2025 (continued)

______________

ACHIEVEMENTS AND PERFORMANCE (continued)

Challenges Faced

While this year has been one of progress, we have also faced challenges that are critical to address moving forward:

Volunteers

Volunteers play a significant role in supporting groups, online forums and community activities. Their contribution strengthens delivery capacity and enhances lived-experience representation.

FINANCIAL REVIEW

Investment Policy and Performance

The charity has operated with limited reserves and all funds are held in current accounts. The Memorandum and Articles of Association permit the trustees to make any investment as they see fit.

Reserves Policy

We have a long-term goal of covering three months core operating costs in free reserves, in addition to clearly identifying resources which are committed to commissioned pieces of work or dedicated to other specific projects.

This level of reserves was not achieved at the end of June 2024 or June 2025, but the trustees are formulating plans to increase the levels of reserves over the medium term.

Going Concern

The trustees have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. For this reason, they continue to adopt the going concern basis in preparing the financial statements. Further details regarding the adoption of the going concern basis can be found in the Accounting Policies.

Principal Funding Sources

Commissioned services form the core stable income stream.

Page 4

MAIN – Taking Autism Personally (A Company Limited by Guarantee)

TRUSTEES’ ANNUAL REPORT (INCLUDING DIRECTOR’S REPORT) FOR THE YEAR ENDED 28 JUNE 2025 (continued)

______________

FINANCIAL REVIEW (continued)

Principle Risks and Uncertainties

Key risks include:

Mitigation includes cost control, income diversification, service expansion and regular financial review.

PLANS FOR FUTURE PERIODS

The charity plans to:

Experience of rising demand and financial pressures has strengthened the Trustees’ focus on sustainability and resilience.

STRUCTURE, GOVERNANCE AND MANAGEMENT

Governing Document

Main - Taking Autism Personally - is a company limited by guarantee and not having a share capital, governed by its Memorandum and Articles of Association (which were amended on 15th September 2011) and was registered with the Charity Commission from 20 November 2006. In the event of the charity being wound up, members are each required to contribute an amount not exceeding £10. Trustees provide strategic direction for the charity and work with the charity's CEO supported by the Service and Finance Managers and safeguarding leads to ensure its effective operation.

Appointment of Trustees

Trustees are elected at general meetings by the board members. Alternatively, new trustees may also be appointed by the trustees, but such appointments are effective only until the next AGM when they are then subject to confirmation by board members. More details of the rules governing appointment, resignation and removal of trustees are included in the Articles of Association.

Page 5

MAIN – Taking Autism Personally (A Company Limited by Guarantee)

TRUSTEES’ ANNUAL REPORT (INCLUDING DIRECTOR’S REPORT) FOR THE YEAR ENDED 28 JUNE 2025 (continued)

______________

STRUCTURE, GOVERNANCE AND MANAGEMENT (continued)

Trustees Induction and Training

The trustees are always keen to appoint and to pro-actively support new trustees who will bring relevant expertise and commitment so that we continue to have a balanced and effective trustee board, and a well governed and effective charity.

The trustees have induction procedures covering governance, safeguarding, financial oversight and risk management aimed at ensuring that new trustees understand their roles and obligations. As part of these procedures, trustees are encouraged to attend appropriate internal and external training events to facilitate the understanding of their roles.

Organisation

The management and administration of the charity is under the control of the trustees who meet periodically throughout the year. Day to day operational matters are delegated to the Chief Executive Officer.

Pay and Remuneration of Key Management Personnel

The trustees are responsible for setting remuneration for senior management. Pay is benchmarked against comparable roles within charities of similar size and geographical location. Decisions are made having regard to financial sustainability and sector standards.

Related Parties

There were no related party transactions during the period under review.

Risk Management

The trustees have reviewed the major risks to which the charity is exposed. Systems and procedures are in place to mitigate identified risks, including:

Page 6

MAIN – Taking Autism Personally (A Company Limited by Guarantee)

TRUSTEES’ ANNUAL REPORT (INCLUDING DIRECTOR’S REPORT) FOR THE YEAR ENDED 28 JUNE 2025 (continued)

______________

REFERENCE AND ADMINISTRATIVE INFORMATION

Registered Charity Name

MAIN - Taking Autism Personally

Charity Registration Number 1116884 Company Registration Number 04809912 Principal Office and Registered The Finlay Cooper Centre Office Elizabeth Terrace Middlesbrough TS3 6EN The Trustees L Dickinson G Glendinning M Freer (resigned 20.10.25) P Stead (resigned 06.10.25) D Sullivan (appointed 31.07.24) L M Jones (appointed 03.10.24, resigned 25.07.25) Chief Executive Officer H Whyman Independent Examiner Mr J Lester FCA Baines Jewitt Limited Spitfire House 19 Falcon Court Preston Farm Industrial Estate Stockton-on-Tees TS18 3TU Bankers HSBC UK 60 Albert Road Middlesbrough TS1 1RS

This report has been prepared in accordance with the special provisions of Part 15 of the Companies Act 2006 relating to small companies.

Approved by the trustees/directors on 25 March 2026 and signed on their behalf by:

L Dickinson

Interim Chair of Trustees

7

INDEPENDENT EXAMINER’S REPORT TO THE TRUSTEES OF MAIN – Taking Autism Personally FOR THE YEAR ENDED 28 JUNE 2025

_______________

I report to the charity trustees on my examination of the accounts of the company for the year ended 28 June 2025 which are set out on pages 8 to 20.

Responsibilities and Basis of Report

As the charity trustees of the company (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 ('the 2006 Act’).

Having satisfied myself that the accounts of the company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your company’s accounts as carried out under section 145 of the Charities Act 2011 (‘the 2011 Act’). In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act.

Independent Examiner's Statement

Since the company’s gross income exceeded £250,000 your examiner must be a member of a body listed in section 145 of the 2011 Act. I confirm that I am qualified to undertake the examination because I am a member of the Institute of Chartered Accountants in England and Wales (ICAEW), which is one of the listed bodies.

I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:

  1. Accounting records were not kept in respect of the company as required by section 386 of the 2006 Act; or

  2. The accounts do not accord with those records; or

  3. The accounts do not comply with the accounting requirements of section 396 of the 2006 Act other than any requirement that the accounts give a ‘true and fair' view which is not a matter considered as part of an independent examination; or

  4. The accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102).

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.

Mr J Lester FCA Baines Jewitt Limited Chartered Accountants Spitfire House 19 Falcon Court Preston Farm Industrial Estate Stockton-on-Tees TS18 3TU

Dated: 25 March 2026

JL/AJW

Page 8

MAIN – Taking Autism Personally (A Company Limited by Guarantee)

STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 28 JUNE 2025 (including Summary Income and Expenditure Account)

__________________

Unrestricted Funds Unrestricted Funds Restricted Funds Restricted Funds Total Funds
Notes 2025 2024 2025 2024 2025 2024
£ £ £ £ £ £
Income and endowments
Donations and legacies 3 30,464 11,621 120,000 32,781 150,464 44,402
Charitable activities 4 787,864 848,382 - - 787,864 848,382
Other income 5 25,434 2,956 - - 25,434 2,956
_____ _____ _____ ____ _____ _____
Total income 843,762 862,959 120,000 32,781 963,762 895,740
========== ========== ========== ========= ========== ==========
Expenditure
Expenditure on charitable
activities 6 835,324 858,049 3,845 15,124 839,169 873,173
______ _____ ____ ____ _____ _____
Total expenditure 835,324 858,049 3,845 15,124 839,169 873,173
=========== ========== ========= ========= ========== ==========
Net Income/(expenditure) 8,438 4,910 116,155 17,657 124,593 22,567
Transfers between funds 124,512 (791) (124,512) 791 - -
_____ _____ ____ ____ _____ ______
Net movement in funds 7 132,950 4,119 (8,357) 18,448 124,593 22,567
Reconciliation of funds:
Total funds brought forward 268,988 264,869 27,037 8,589 296,025 273,458
_____ _____ ____ ____ _____ _____
Total Funds Carried
Forward 16 & 17 401,938 268,988 18,680 27,037 420,618 296,025
========== ========== ========= ========= ========== ==========

The statement of financial activities includes all gains and losses recognised in the year.

All income and expenditure relates to continuing activities.

The notes on pages 11 to 20 form part of these financial statements

Page 9

MAIN – Taking Autism Personally (A Company Limited by Guarantee) (Company registration number 04809912)

BALANCE SHEET YEAR ENDED 28 JUNE 2025

____________

Notes 2025 2024
£ £
Fixed assets
Tangible fixed assets 12 580,122 435,891
_____ ______
Current assets
Debtors 13 71,474 109,982
Cash at bank and in hand 54,041 69,289
_____ ______
125,515 179,271
Creditors: amounts falling due within one year 14 (101,966) (122,977)
____ ____
Net current assets 23,549 56,294
========= =========
Total assets less current liabilities 603,671 492,185
Creditors: amounts falling due after more than one year 15 (183,053) (196,160)
_____ _____
Net assets 420,618 296,025
========== ==========
Funds of the charity 16 & 17
Unrestricted funds 401,938 268,988
Restricted funds 18,680 27,037
_____ _____
Total charity funds 420,618
==========		 296,025
==========

For the year ended 28 June 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

These financial statements have been prepared in accordance with the special provisions of part 15 of the Companies Act 2006 relating to small companies.

Approved by the directors and trustees on 25 March 2026 and signed on behalf of the board by:

L Dickinson

Interim Chair of Trustees

The notes on pages 11 to 20 form part of these financial statements

Page 10

MAIN – Taking Autism Personally (Company Limited by Guarantee)

STATEMENT OF CASH FLOWS YEAR ENDED 28 JUNE 2025

___________

Notes 2025 2024
£ £
Cash inflow from operating activities 18 169,802 86,244
========== =========
Cash flow from investing activities
Purchase of tangible fixed assets (168,505) (2,278)
Disposal of fixed assets 9,000 -
_____ ____
Net cash outflow from investing activities (159,505) (2,278)
========== =========
Cash flow from financing activities
Mortgage repayments (22,457) (22,457)
Bounce back loan repayments (3,088) (3,088)
_____ _____
Net cash outflow from financing activities (25,545) (25,545)
========== ==========
Net increase/(decrease) in cash and cash equivalents (15,248) 58,421
Cash and cash equivalents at start of year 69,289 10,868
_____ _____
Cash and cash equivalents at end of year 54,041 69,289
========== ==========

The notes on pages 11 to 20 form part of these financial statements

Page 11

MAIN – Taking Autism Personally (A Company Limited by Guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 28 JUNE 2025

_______________

1. ACCOUNTING POLICIES

General Information and Basis of Preparation

MAIN – Taking Autism Personally is a private company, limited by guarantee, incorporated in England and Wales. In the event of the charity being wound up, the liability in respect of the guarantee is limited to £10 per member of the charity. The address of the registered office is given in the Reference and Administrative Details on page 6 of these financial statements. The nature of the charity’s operations and principal activities are to promote and protect the physical and mental health of those affected by autistic spectrum disorders.

The charity constitutes a public benefit entity as defined by FRS 102. The financial statements have been prepared in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) issued in October 2019, the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102), the Charities Act 2011, the Companies Act 2006 and UK Generally Accepted Accounting Practice.

The financial statements are prepared on a going concern basis under the historical cost convention. They are presented in pounds sterling, which is the functional currency of the charity, and rounded to the nearest pound.

The significant accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all years presented unless otherwise stated.

Incoming Resources

All incoming resources are included in the statement of financial activities when entitlement has passed to the charity, it is probable that the economic benefits associated with the transaction will flow to the charity, and the amount can be reliably measured. The following specific policies are applied to particular categories of income:

Resources Expended

Expenditure is recognised on an accruals basis as a liability is incurred. Expenditure includes any VAT which cannot be fully recovered, and is classified under headings within the statement of financial activities to which it relates:

Page 12

MAIN – Taking Autism Personally (A Company Limited by Guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 28 JUNE 2025

_______________

1. ACCOUNTING POLICIES (continued)

Resources Expended (continued)

All costs are allocated to expenditure categories reflecting the use of the resource. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs are apportioned between the activities they contribute to on a reasonable, justifiable and consistent basis.

Fund Accounting

Unrestricted general funds are available for use at the discretion of the trustees to further any of the charity's purposes.

Designated funds are unrestricted funds earmarked by the trustees for particular future projects or commitments.

Restricted funds are subjected to restrictions on their expenditure declared by the donor or through the terms of a specific appeal or application. Such funds are kept separate from the unrestricted funds of the charity and only related expenditure is charged against them.

Tangible Assets and Depreciation

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other recognised gains and losses, unless it reverses a charge for impairment that has previously been recognised as expenditure within the statement of financial activities. A decrease in the carrying amount of an asset as a result of revaluation is recognised in other recognised gains and losses, except to the extent that it offsets any previous revaluation gain, in which case the loss is shown within other recognised gains and losses on the statement of financial activities.

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset up to the date of disposal as follows:

Freehold property - 2% straight line Motor vehicles - 25% reducing balance Equipment - 25% straight line

Page 13

MAIN – Taking Autism Personally (A Company Limited by Guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 28 JUNE 2025 (continued)

_______________

1. ACCOUNTING POLICIES (continued)

Debtors

Trade and other debtors are recognised at the settlement amount due after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due.

Cash at Bank and in Hand

Cash at bank and cash in hand includes cash and short-term highly liquid investments with a short maturity of three months or less from the date of acquisition or opening of the deposit or similar account.

Creditors and Provisions

Creditors and provisions are recognised where the charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are normally recognised at their settlement amount after allowing for any trade discounts due.

Financial Instruments

A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument.

Basic financial instruments are initially recognised at the amount receivable or payable including any related transaction costs, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.

Current assets and current liabilities are subsequently measured at the cash or other consideration expected to be paid or received and not discounted.

Debt instruments are subsequently measured at amortised cost.

Employee Benefits

When employees have rendered services to the charity, short-term employee benefits to which the employees are entitled are recognised at the undiscounted amount expected to be paid in exchange for that service.

The charity operates a defined contribution plan for the benefit of its employees. Contributions are expensed as they become payable.

Going Concern

The financial statements have been prepared on a going concern basis as the trustees believe that no material uncertainties exist. The trustees have considered the level of funds held and the expected level of income and expenditure for 12 months from authorising these financial statements. The budgeted income and expenditure is sufficient with the level of reserves for the charity to be able to continue as a going concern.

Page 14

MAIN – Taking Autism Personally (A Company Limited by Guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 28 JUNE 2025 (continued)

________________

2. LEGAL STATUS OF THE CHARITY

The charity is a private company limited by guarantee, registered in England and Wales, and has no share capital. The liability of each member in the event of winding up is limited to £10.

3. INCOME FROM DONATIONS AND LEGACIES

Unrestricted Funds Restricted Funds Total Funds
2025 2024 2025 2024 2025 2024
£ £ £ £ £ £
Grants - - 120,000 32,781 120,000 32,781
Donations 30,464 11,621 - - 30,464 11,621
___ ___ ____ ___ ____ ___
30,464 11,621 120,000 32,781 150,464 44,402
========= ========= ========== ========= ========== =========

4. INCOME FROM CHARITABLE ACTIVITIES

Unrestricted Funds Restricted Funds Total Funds
2025 2024 2025 2024 2025 2024
£ £ £ £ £ £
Clubs and activities 326,984 291,985 - - 326,984 291,985
Personal assistant for care
support 254,289 264,134 - - 254,289 264,134
Post diagnosis support service 165,579 286,092 - - 165,579 286,092
Alternative education 6,100 6,171 - - 6,100 6,171
St John of God – Here to Help
Project 34,912 - - - 34,912 -
____ ____ ___ ___ ____ ____
787,864 848,382 - - 787,864 848,382
========== ========== ========= ========= ========== ==========

5. OTHER INCOME

Unrestricted Funds Restricted Funds Total Funds
2025 2024 2025 2024 2025 2024
£ £ £ £ £ £
Court restitution 1,500 1,650 - - 1,500 1,650
Bad debt recovered 21,977 1,306 - - 21,977 1,306
Profit from disposal of motor
vehicle 1,957 - - - 1,957 -
____ ___ ___ ___ ____ ___
25,434 2,956 - - 25,434 2,956
========= ======== ======== ======== ========= ========

Page 15

MAIN – Taking Autism Personally

(A Company Limited by Guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 28 JUNE 2025 (continued)

________________

6. EXPENDITURE ON CHARITABLE ACTIVITIES

Unrestricted Funds Unrestricted Funds Restricted Funds Total Funds
Costs directly allocated to Basis of 2025 2024 2025 2024 2025 2024
activities Apportionment £ £ £ £ £ £
Clubs and activities Direct 3,203 2,012 428 1,740 3,631 3,752
Clubs and activities venue hire Direct 3,774 1,530 - 2,100 3,774 3,630
Staff payroll costs Direct 463,589 401,000 - - 463,589 401,000
Staff training Floor area 5,791 2,279 - - 5,791 2,279
Transport, travelling and team
resources Floor area 2,986 3,050 - - 2,986 3,050
Building renovation and
maintenance Floor area 2,950 697 2,563 5,875 5,513 6,572
Other premises costs Floor area 17,401 28,591 - - 17,401 28,591
Rent Floor area 7,913 8,212 - - 7,913 8,212
Office and administration Floor area 11,477 8,208 - - 11,477 8,208
Software and IT expenditure Floor area 14,486 15,380 - 375 14,486 15,380
Media and marketing Floor area 7,080 3,505 - - 7,080 3,880
Building and business
insurance Floor area 4,079 4,050 - - 4,079 4,050
Minibus insurance Direct 1,437 848 - - 1,437 848
Interest and other charges Floor area 12,551 14,254 - - 12,551 14,254
Legal and professional
expenses Direct 19,856 7,187 - - 19,856 7,187
Depreciation and impairment Floor area/direct 28,680 32,609 - - 28,680 32,609
Sales ledger adjustments Direct 998 6,442 - - 998 6,442
Fundraising Direct 980 1,816 - - 980 1,816
Other miscellaneous expenses Direct - 668 - - - 668
Support costs See below 166,021 246,750 854 5,034 166,875 251,784
Governance costs See below 60,072 68,961 - - 60,072 68,961
____ ____ ___ ___ ___ ____
835,324 858,049 3,845 15,124 839,169 873,173
========= ========= ======== ======== ======== =========
Unrestricted Funds Restricted Funds Total Funds
Basis of 2025 2024 2025 2024 2025 2024
Support costs Apportionment £ £ £ £ £ £
Staff payroll costs Direct 129,530 192,638 - 2,951 129,530 195,589
Staff training Floor area 1,930 760 - - 1,930 760
Transport, traveling and team
Resources Floor area 995 1,017 - - 995 1,017
Building renovation and
maintenance Floor area 984 232 854 1,958 1,838 2,190
Other premises costs Floor area 5,800 9,530 - - 5,800 9,530
Rent Floor area 2,637 2,737 - - 2,637 2,737
Office and administration Floor area 3,826 2,736 - - 3,826 2,736
Software and IT expenditure Floor area 4,828 5,127 - - 4,828 5,127
Media and marketing Floor area 2,360 1,168 - 125 2,360 1,293
Building and business
insurance Floor area 1,359 1,350 - - 1,359 1,350
Interest and other charges Floor area 4,183 4,751 - - 4,183 4,751
Depreciation and impairment Floor area/direct 5,552 10,374 - - 5,552 10,374
Bank charges Direct 258 371 - - 258 371
Penalties and settlements Direct 1,779 13,959 - - 1,779 13,959
____ ____ ___ ___ ____ ___
166,021 246,750 854 5,034 166,875 251,784
========= ========= ======== ======== ========= =========

Page 16

MAIN – Taking Autism Personally (A Company Limited by Guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 28 JUNE 2025 (continued)

________________

6. EXPENDITURE ON CHARITABLE ACTIVITIES (continued)

Unrestricted Unrestricted Restricted Restricted
Funds Funds Total Funds
Basis of 2025 2024 2025 2024 2025 2024
Apportionment £ £ £ £ £ £
Governance costs
Staff payroll costs Direct 50,472 57,486 - - 50,472 57,486
Accountancy and
independent examination
services Direct 9,600 11,475 - - 9,600
11,475
___ ___ __ __ ___ ___
60,072
========		 68,961
========		 -
=======		 -
=======		 60,072
========		 68,961
========

7. NET INCOMING/(OUTGOING) RESOURCES FOR THE YEAR

This is stated after charging:

his is stated after charging:
2025 2024
£ £
Depreciation 34,232 20,081
Impairment provision - 22,900
Independent examination and other accountancy fees:
- external scrutiny 2,500 2,500
- other costs 7,100
========		 7,100
========

8. STAFF COSTS

The total staff costs and employee benefits for the reporting period are analysed as follows:

2025 2024
£ £
Wages and salaries 603,252 593,752
Social security costs 31,492 30,198
Employer contributions to pension plans 8,225 7,921
_____ ____
642,969
==========		 631,871
=========

The average head-count of employees during the year was 41 (2024: 43) equating to 24.5 full-time equivalents.

The total employment benefits, including employer’s pension contributions, of key management personnel were £54,095 (2024: £47,617).

No employee received employee benefits of more than £60,000 during the year (2024: none).

9. PENSION COSTS

The pension costs of £8,225 (2024: £7,921) represent payments to a group defined contribution pension scheme.

Page 17

MAIN – Taking Autism Personally (A Company Limited by Guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 28 JUNE 2025 (continued)

_______________

10. TRUSTEE REMUNERATION AND EXPENSES

No director/trustee received remuneration from or was reimbursed expenses by the charity for the year under review or the previous year.

Donations in kind of £17,000 for the provision of architectural services were provided by trustee P Stead.

11. TAXATION

As a registered charity, MAIN – Taking Autism Personally is exempt from tax on its income under Section 505 of the Taxes Act 1988 provided that such income is applied for charitable purposes only.

12. TANGIBLE FIXED ASSETS

Freehold Motor
Property Vehicles Equipment Total
£ £ £ £
Cost/Revaluation
At beginning of year 475,258 33,415 65,823 574,496
Additions 132,634 43,622 9,249 185,505
Disposals - (38,344) - (38,344)
_____
 ____ ____
 ______
At End of Year 607,892 38,693 75,072 721,657
========== ========= ========= ==========
Depreciation
At beginning of year 60,258 28,954 49,393 138,605
Charge for the period 10,953 12,021 11,258 34,232
On disposals - (31,302) - (31,302)
Impairment provision - - - -
_____ ____ ____ _____
At End of Year 71,211 9,673 60,651 141,535
========== ========= ========= ==========
Net Book Value
At beginning of year 415,000 4,461 16,430 435,891
========== ========= ========= ==========
At end of year 536,681 29,020 14,421 580,122
========== ========= ========= ==========

Freehold Property

The freehold property at Elizabeth Terrace, Middlesbrough, was acquired at a cost of £314,780 (including fees and expenses) on 29 May 2020, with subsequent development expenditure totaling £293,112 through to 28 June 2025. The cumulative costs to date of £607,892 are being depreciated over an estimated useful life of 50 years (2% per annum straight-line).

An impairment review was carried out at 28 June 2024 having regard to estimates of market value, useful life and expected residual value. Following this review, an impairment provision of £22,900 was charged, bringing the carrying value of the property down to £415,000 at 28 June 2024.

Page 18

MAIN – Taking Autism Personally (A Company Limited by Guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 28 JUNE 2025 (continued)

_______________

13. DEBTORS

2025 2024
£ £
Trade debtors 59,567 98,323
Prepayments and accrued income 11,907 11,659
_____ _____
71,474 109,982
========== ==========

14. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025 2024
£ £
Bank loans and overdrafts 9,659 8,928
Trade creditors 43,040 5,685
Accruals and deferred income 14,200 35,993
Social security and other taxes 29,104 62,401
Other creditors 5,963 9,970
_____ _____
101,966
==========		 122,977
==========

15. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025 2024
£ £
Bank loans and overdrafts 183,053 192,785
Other creditors - 3,375
_____ _____
183,053 196,160
========== ==========

The bank mortgage loan totalling £189,157 (2024: £195,193) is secured by a legal charge over the freehold property at Elizabeth Terrace, Middlesbrough.

The above loan is repayable by instalments and includes £149,930 (2024: £159,163) which falls due after more than five years. The loan was advanced in May 2020 at an interest rate margin of 3.75% and a fixed rate premium of 0.15% (total 3.9%) over bank base rate, giving an effective rate of 8.5% at 28 June 2024 and 28 June 2025.

The current fixed rate of 8.5% is due for review in May 2028 and the interest rate margin in May 2030.

The loan is repayable over a 20 year term from May 2020 to May 2040.

16. ANALYSIS OF NET ASSETS BETWEEN FUNDS

Unrestricted Restricted Total
£ £ £
Tangible fixed assets 580,122 - 580,122
Other net current assets 4,869 18,680 23,549
Long term liabilities (183,053) - (183,053)
_____ ____ _____
401,938 18,680 420,618
========== ========= ==========

Page 19

MAIN – Taking Autism Personally (A Company Limited by Guarantee)

NOTES TO THE UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 28 JUNE 2025 (continued)

________________

17. STATEMENT OF FUNDS

At
Beginning At End of
of Year Income Expenditure Transfers Year
2025 £ £ £ £ £
Unrestricted Funds:
General 268,988 843,762 835,324 124,512 401,938
_____ _____ _____ _____ _____
Restricted Funds:
Building renovation 22,037 90,000 3,417 (100,000) 8,620
Playground 5,000 - 428 (4,512) 60
Minibus - 20,000 - (20,000) -
Special educational needs - 10,000 - - 10,000
_____ _____ _____ __ ______
27,037 120,000 3,845 (124,512) 18,680
_____ _____ _____ __ ______
Total Funds 296,025 963,762 839,169 - 420,618
========== ========== ========== ======= ==========
At
Beginning At End of
of Year Income Expenditure Transfers Year
2024 £ £ £ £ £
Unrestricted Funds:
General 264,869 862,959 858,049 (791) 268,988
_____ _____ _____ _____ _____
Restricted Funds:
Building renovation 8,589 21,281 7,833 - 22,037
Playground - 5,000 - - 5,000
Food and fun - 1,500 1,500 - -
Awareness raising and support - 5,000 5,791 791 -
_____ _____ _____ __ ______
8,589 32,781 15,124 791 27,037
_____ _____ _____ __ ______
Total Funds 273,458 895,740 873,173 - 296,025
========== ========== ========== ======= ==========

Restricted Funds:

Building renovation – Grants have been received in the year from Teesside Family Foundation, Wolfson Trust and JPS Limited towards the development of our Pathway to Independence Centre – a facility with the Finlay Cooper Centre that provides a range of holistic and practical support services, from understanding diagnosis to practical and specific training around independence and reducing emotional and social barriers.

Playground – Funds brought forward from Tees Valley Community Foundation have provided funds towards the development of a playground area at The Finlay Cooper Centre.

Minibus – The National Lottery Community Fund helped towards the purchase of a new adapted minibus.

Special educational needs – This comprises two grants from Durham County Council to provide services to maximise children’s learning within Bishop Auckland and Ferryhill areas.

Fun and Food – Durham County Council provided funding to support summer holiday activities with healthy food for children and young people with special educational needs and disabilities (SEND).

Awareness raising and support – Inclusion North provided a Small Sparks grant for the provision of peer support, help and advice.

Page 20

MAIN – Taking Autism Personally

(A Company Limited by Guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 28 JUNE 2025 (continued)

______________

18. RECONCILIATION OF NET INCOME/(EXPENDITURE) TO NET CASH INFLOW FROM OPERATING ACTIVITIES

2025 2024
£ £
Net income/(expenditure) for year 124,593 22,567
Loan interest payable 16,544 17,109
Depreciation 34,232 20,081
Profit on disposal of fixed assets (1,958) -
Impairment provision - 22,900
Donation in kind – architect services (17,000) -
Decrease/(increase) in debtors 38,508 9,835
Increase/(decrease) in creditors (25,117) (6,248)
_____ ____
Net cash inflow from operating activities 169,802
==========		 86,244
=========

19 ANALYSIS OF CHANGES IN NET DEBT

At beginning At end
of year Cashflows of year
£ £ £
Cash at bank and in hand 69,289 (15,248) 54,041
Debt due within one year (8,928) (731) (9,659)
Debt due after one year (192,785) 9,732 (183,053)
_____ ____ _____
(132,424) (6,247) (138,671)
========== ========= ==========