# **ANNUAL REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST DECEMBER 2024** ## **THE AUTISM TRUST** **COMPANY REGISTRATION No: 05965790** **CHARITY REGISTRATION No: 1117657** Independent Examiners Ltd The Grain Store Hills Barns Appledram Lane South Chichester West Sussex PO20 7EG ## **THE AUTISM TRUST** (A COMPANY LIMITED BY GUARANTEE) ## **CONTENTS** Page 3 Legal & Administrative Information Pages 4 to Report of the Trustees Page 7 Independent Examiners Report on the Accounts Page 8 Statement of Financial Activities Page 9 Balance Sheet Pages 10 to 15 Notes to the Financial Statements 2 ## **THE AUTISM TRUST** ## (A COMPANY LIMITED BY GUARANTEE) ## **LEGAL AND ADMINISTRATIVE INFORMATION** ## **CHARITY NUMBER** **CHARITY NUMBER** 1117657 **COMPANY REGISTRATION NUMBER** 05965790 **START OF FINANCIAL YEAR** 1st January 2024 **END OF FINANCIAL YEAR** 31st December 2024 **TRUSTEES AT 31ST DECEMBER 2024** Polly Tommey Allison Edwards Fiona Ringwood Simone Lanham Maureen Wilson The existing trustees appoint any new trustees following the provisions laid out in the Charity's governing instrument. **GOVERNING DOCUMENT** Memorandum and Articles of Association incorporated 13 October 2006 **OBJECTS** To promote and protect the physical and mental health of adults on the autistic spectrum through the provision of support, education and practical advice and the creation and operation of high quality residential care environments. **REGISTERED ADDRESS** 12a-18a Princess Way Camberley Surrey GU15 3SP **BANKERS** HSBC plc 69 Pall Mall London SW1Y 5EY **INDEPENDENT EXAMINER** Independent Examiners Ltd The Grain Store Hills Barns Appledram Lane South Chichester West Sussex PO20 7EG 3 ## **THE AUTISM TRUST** (A COMPANY LIMITED BY GUARANTEE) ## **REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31ST DECEMBER 2024** ## **Structure, Governance and Management** The Autism Trust Limited is a registered charity and a company limited by guarantee and registered in England. The liability of the members on winding up is limited to £1. The affairs of The Autism Trust are managed by the Trustees. The Trustees who served in the period were as noted on page 1 Trustees are appointed by the existing Trustees. New Trustees are encouraged to attend an orientation at the charity during which their obligations under charity and company law, the content of the memorandum and articles of association, the committee and decision-making process, the charity’s business plan and recent financial performance are discussed. Trustees are also encouraged to attend external training events appropriate to their role as Trustees. ## **Background and History** The Autism Trust’s team members came with a history and association with autism through either personal, family members or relatives, or professionally through their careers, training or academic specialism. Polly Tommey, founder of the charity has a son with autism, and has worked tirelessly to raise the profile of autism in the UK and provided information to young families in need of support. We continue to focus on delivering training and services for young people with autism, and support to parents and relatives, from our base in Camberley. In addition, as explained more fully in the Trustee’s Report below, we have continued to improve our financial position through continued actions to reduce costs and increased activity to secure new donations and other fundraising activities. ## **Risk Management** The Trustees have a risk management strategy which comprises: - An annual review of the risks that The Autism Trust may face. - • The establishment of systems and procedures to mitigate those risks identified in the plan. • The implementation of procedures designed to minimise any potential impact on The Autism Trust should those risks materialise. ## **Public Benefit** The Charity has referred to the Charity Commission Guidance on public benefit when reviewing its aims and objectives and in planning its future activities. ## **Objectives and Principal Activities** The Autism Trust helps young autistic adults to become independent and live a fulfilled life by providing training and work experience to build a better future for them. Currently only 6% of people diagnosed with autism are in employment and we passionately strive to improve this figure and the mental health and wellbeing of those with autism. Like everyone, people on the autism spectrum each have strengths and weaknesses and need to feel valued. We work with their capabilities and traits to foster independence, build life skills and increase the success of gaining employment and enabling them to live independently. We engage with individuals who have behavioural issues, lack confidence, are anxious, confused and struggle with social interactions and therefore find difficulty with day to day activities. By building a relationship and taking time to understand them, we can gain trust, grow confidence and turn lives around in a supportive and nurturing environment where individuals can learn and develop the skills they need to progress. At our Camberley centre we provide a supportive, nurturing environment that fosters independence, builds life skills and generates community support and awareness of the vast capabilities of autistic individuals. Through ASDAN Employability and Independent Living training and functional work experience we equip young adults to work and enjoy the communities they live in. 4 ## **THE AUTISM TRUST** (A COMPANY LIMITED BY GUARANTEE) ## **REPORT OF THE TRUSTEES (continued) FOR THE YEAR ENDED 31ST DECEMBER 2024** ## **Objectives and Principal Activities (continued)** Work experience is gained by managing ‘Polly’s Place’ shop selling handcrafted items and art made by people with autism. The vocational training provides specialist support, encouragement and experience is provided to help young people to confidently move on in their life. Jo came to us from school with limited life and social skills, resulting in her irritating people, losing friends and trying to dominate her environments. She also had low listening skills and couldn’t travel alone. Through bespoke training and support, Jo grew in confidence, learned to interact with people, negotiate a journey involving two trains and two taxis and passed her ASDAN Employability certification. Jo has now been successfully employed in an M&S café for two years. Her family say the routine and stability in Jo’s life has had a positive impact on them all. We still help Jo in a social capacity and have supported her during Covid. Other trainees secured employment at Next, Royal Mail, a local boutique and one has achieved an MA Degree in Animation. They now live a life with purpose, feel valued and part of their community. Support and advice, Coffee and Support Mornings and Lego and Craft clubs for ASD families are also provided to support the wider autism community. Everyone with autism is unique and the training and support provided at The Autism Trust is bespoke and tailored to an individual’s needs. We would like to thank all our staff, volunteers and donors and funding organisations for all their generous support during 2024. ## **Financial review** There has been an increase in the surplus of funds at the end of 2024: £2,257 (2023: £17,172). The Focus courses are proving very popular especially with service users who were not ready to return to face to face learning as the courses can be accessed online. Donations and fundraising income were reduced by 32% during 2024, this is mainly due to the cost of living crisis having an impact on the public’s reduced disposable income. Grant income was received from Surrey Heath Borough Council and Surrey Heath Rotary Club and will be used for the refurbishment and setting up of our new premises at Camberley Railway Station. Shop sales showed a small increase on 2023. The competition for grant income has continued to impact our attempts to secure funding in this area. Despite several bids we have found it difficult to secure funding, especially for core costs. We shall continue to submit bids for grant funding in 2025. The Trustees review the reserve levels of the charitable company as part of their future planning. The aim is to provide sufficient working capital for the day-to-day operation of the Trust and to provide a cushion to deal with any unexpected emergencies which may occur in the future. This is especially the case as unrestricted grants are increasingly proving difficult to obtain. The current level of unrestricted reserves is now greater than the recommended six months operating costs. It will continue to be closely monitored by the Trustees going forward. The focus in 2025 and beyond will be on increasing the number of training programmes offered to young autistic adults as well as increasing fundraising activities and maintaining a continued tight control on expenses. ## **Going concern** The management team continued to operate in 2024 with a tighter expenditure budget and continued efforts to generate new funds. The key to longer term sustainable operations lies in securing further training income and grants for specific projects. Future specific activities to secure the incremental higher contributions are being addressed through more grant applications and targeted fundraising events together with exploring additional corporate donations which the Trustees believe will deliver the required incoming resources. Therefore, after making appropriate enquiries, the Trustees have a reasonable expectation that the charitable company has adequate resources to continue in operational existence for the foreseeable future. For this reason, it continues to adopt the going concern basis in preparing the financial statements. ## **Plans for the future** The focus is now on increasing revenue and reducing costs to enable the Autism Trust to increase the amount of training activities we can offer to service users. Unfortunately, due to the significant cuts to Adult Social Care funding, it has been increasingly difficult to get referrals from local authorities for service users requiring training or work experience. The funds from training activities are crucial to enable us to help more young autistic people to lead fulfilling independent lives and there is noticeably an increased need in this area. The Autism Trust is an Approved Centre to deliver ASDAN qualifications in Employability. The young people will be working towards this qualification during their work experience and the newly introduced Focus and Short courses have proved extremely popular, as they can be delivered online. 5 THE AiJnsM TRusr IA COMPANY LIMITED B Y GUARANTEEI REpoKf OF THE TRvsfEES (continued) FOR THE YEAR ENDED 31 sr DECEMBER 2024 TheChar1ue5￿tèr￿ theCtrftpafiIes￿t reqwÈtht BOB￿ ofTnt5teestopreparefiMnC*lstatementsfueachfr￿nC1II￿t4rwh￿h9WéS8truÈ bnd fairbie%Y of the 5tateofaffay5 ￿d￿c￿rtyaS attheerKI of the1￿?￿131 ytarard d theS￿Ph￿s￿de1IC￿￿theChal1ty. In p￿Pan￿g th(￿ fITranC￿lStaIÉrr￿1stTr￿ B&Brd isiequwed to:_ Sekrt*uIab￿ac(¢)Jftttr￿ pdKies&r￿ thenapP￿tt￿l¢¢4lsi*e1ty. make1￿gementSa￿l esmiatesthatare reaxThblearyl ptthenr PreparefiThincsal *atemerts ona cTrJcry C￿LeMbast5 ts inapprcpriatetopresLrnethatthe cijmpanywdl cttrttinue in b￿lness,. StateWhethet8Ppkab￿ staThJardsatKI statem*tsdTecc*nmerwJed ha* b8•)Idkned. 5ubiecttoany mate￿IdePart￿e$ disele6ed eyplJinEd ￿th￿fInanci#l statemert TheTnL¥ee5 are also reSpO￿l￿1e*orrnaita￿Tr3 adequateaccixjntiry rec(xdswhKh discl￿eWith rPasLwab￿aCCUracYata￿tlF￿tthÈfIrna￿Clal Pcsiticm rl the chartyarKI which aresufficienttoshow a￿j expLryin tr*char1ty5trnn￿CtW>}sand toen5urgthatthEfinènt&i15tatements coMp￿WIch theCornPan￿SACt2o06 and COMP￿With Wu￿1￿>￿5m￿deuTr9er theChJ1i￿Skl.T1wJre aknwoxryb￿f￿rS8fe9U$￿in9 thÈ assets dthe charFtyarKI hencÈfortaking reascv￿ble5leP5f￿t1EP[ayit￿a￿l ar¥J (thEr itwularilies. ThetrUsteeSa￿&￿0re$P0n$Ibk c(ffitertsdthe Repcrt dtheTwyee5 arKI the re¥Juthitydthe iTh4ependeTht examinerin ￿LitK)Nt0lhts tw#eeg ￿pOrt is IirnTted toeXam￿lrvj the rep¢xtand that.ontheface ￿1￿ reP￿￿reaTe n0irK(msi5ter￿￿Swith thefigures discl￿ed in t+Efinancwlsvdtemen The5eacc¢uts We bttn pr@pared Inacctyda￿ewlhthePr£1bl5ICrtSapP￿abkntoccmPanie5S￿bJecttOtheSfflal crAnpaniesTegime. l apprc1￿thtr¥ttac￿*d statwthtdf1n8￿iaI a￿aNj baL8rtesF**{ty￿P¥￿o ended 31s1 DeCen*W￿l24and cwlirmthat I have made available all infOYrnat￿ rnCe5sary1￿rt5 pryarat ApprobEd bYtheTnJ5t￿ththe_ 17t4 2D 2 Sffjned oTrtkiTbehalF by .._ SwJnaknre: ## **THE AUTISM TRUST** ## (A COMPANY LIMITED BY GUARANTEE) ## **INDEPENDENT EXAMINER’S REPORT ON THE ACCOUNTS** I report to the trustees/members of The Autism Trust on my examination of the accounts of the Company for the year ended 31st December 2024. ## **RESPONSIBILITIES AND BASIS OF REPORT** As the charity’s trustees of the Company (who are also the directors of the company 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 for this year under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity’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** I have completed my examination. I confirm that no material matters have come to my attention which gives me cause to believe that: - accounting records were not kept in accordance with section 386 of the Companies Act 2006; or - the accounts do not accord with such records; or - the accounts do not comply with relevant accounting requirements under section 396 of the Companies Act 2006 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 - the accounts have not been prepared in accordance with the Charities SORP (FRS102). 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. ................................................................................. Lomax Pavey Independent Examiners Ltd The Grain Store Hills Barns Appledram Lane South Chichester West Sussex PO20 7EG 18th September 2025 7 ## **THE AUTISM TRUST** (A COMPANY LIMITED BY GUARANTEE) ## **STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31ST DECEMBER 2024** |**Notes**
**INCOME**
Donations & Legacies
**3a**
Charitable Activities
**3b**
Trading Activities & Other Income
**3c**
Investments & Other Income
**3d**
**TOTAL INCOME**
**EXPENDITURE**
Charitable Activities
**4a**
**TOTAL EXPENDITURE**
**NET INCOME/(EXPENDITURE)**
Funds brought forward
Transfers between funds
**5**
**TOTAL FUNDS CARRIED FORWARD**|Unrestricted
Restricted
**TOTAL**
**TOTAL**
Funds
Funds
**2024**
**2023**
£
£
**£**
**£**
5,031
1,735
6,766
8,211
45,048
-
45,048
49,941
5,331
-
5,331
5,342
1,387
-
1,387
706| |---|---| ||**56,797**
**1,735**
**58,532**
**64,200**| ||54,741
1,534
56,275
47,028| ||**54,741**
**1,534**
**56,275**
**47,028**| ||**2,056**
**201**
**2,257**
**17,172**
56,112
11,656
67,768
50,596
-
-
-
-| ||**58,168**
**11,857**
**70,025**
**67,768**| Movements on all reserves and all recognised gains and losses are shown above. All of the organisation's operations are classed as continuing. The notes on pages 10 to 15 form part of these financial statements. 8 ThE Aimsm TRvsr IA COMPANY LIMITED B Y GUARANfEE) BALAN￿ SHEET AS AT 31ST DECEMBER 2024 Resrict&Y 31.D•¢.24 Totrl 31-1>•¢-23 F￿￿S Tarvjibleassets 1.7tA) CuYYwta85•ts DebtQVsand Pr8pawn8rrts Stock Cash at barth and in kL4nd 6,201 1596 59381 1751 51549 2751 11057 Totsl ¢urr•t•w8ts 58.294 11.857 70.151 68.178 Credlknv* amourtsfalliTrJ dL*witlin eyeBr 1.887 1,713 A17 11057 68264 66.465 TOTALASSE15 kncyrrtyit l*bilit*s 58.108 11.8S7 70.025 67.768 gditr•rs arnourtsfallirvJ due ￿ rn(xp thun c￿eye￿r N￿ASSE[s 58.168 11.857 70.025 67.708 Fundsofth•chwlty General fU￿lS Restricted l￿d5 Des￿r￿￿ted Funds 58,168 S8,168 11,857 56.112 )Ih56 IIA57 TOTALFUIIDS 70.025 67.768 Forthe financ1al)wrgnd￿9 31 D8cembw2024th•(haiity*as wtilod to&xoMptx￿frrma￿4tt urn48rs•£ticn477 ￿t￿coMpan￿•sACt 20CK> rdatiry tosmalS cornpan￿. Direct¢ys' respon5ibilicks.' • The me[n￿r$ ha￿r￿l￿ulred the Chartytoc+>tsw)am ttsactLMJr*skntl*parnquestth in acctxdance wfthseet￿n476rfthe CompaniesAtt 2006", arwj • The dIrecttysackwW9OtWr8s￿OlWl0$ftyc£￿np￿ryW rw8ctioa¢¢wnbNJ r8ctrd$ and t preparation ofacccun Theseaccojnts ha*be￿ piepared p) aCCtyda￿eW￿htJ*pr£1￿rys￿&ppkab￿tO¢t￿P@n*55Ybiettt0thesmal ¢prch*d byttETn)5teescffjthe_ -LTrlw SOF ZOZS s￿r￿d ￿th*irbeh8￿ by . s￿natUre. ## **THE AUTISM TRUST** (A COMPANY LIMITED BY GUARANTEE) ## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST DECEMBER 2024** ## **1. ACCOUNTING POLICIES** ## **Summary of significant accounting policies and key accounting estimates** The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated. ## **Statement of compliance** The financial statements have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant notes. The financial statements have been prepared in accordance with the Statement of Recommended Practice: Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS102) (effective 1 January 2015) - (Charities SORP - FRS102) and the Charities Act 2022. ## **Basis of preparation** The Autism Trust meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy notes. ## **Preparation of accounts on a going concern basis** Preparation of the accounts is on a going concern basis. The trustees consider that there are no material uncertainties about the Charity's ability to continue as a going concern. ## **Changes to accounting estimates** No changes to accounting estimates have occurred in the reporting period. ## **Income** ## _**Recognition of Income**_ These are included in the Statement of Financial Activities (SOFA) when: - the charity becomes entitled to the resources; - it is more likely than not that the resources will be received; and - the monetary value can be measured with sufficient reliability. ## _**Income with Related Expenditure**_ Where income has a related expenditure (as with fundraising or contract income) the income and related expenditure are reported gross in the SOFA. ## _**Grants and Donations**_ Grants and Donations are only included in the SOFA when the charity has unconditional entitlement to the resources. ## _**Tax Reclaims on Donations and Gifts**_ Income from tax reclaims are included in the SOFA in the same financial period as the gift to which they relate. ## _**Taxation**_ The charity is exempt from tax on its charitable activities. ## _**Legal Status of the Charity**_ The charity is a company limited by guarantee and has no share capital. In the event of the charity being wound up, the liability in respect of the guarantee is limited to £1 per member of the charity. ## _**Gifts in Kind**_ Gifts in kind are accounted for at a reasonable estimate of their value to the charity or the amount actually realised. Gifts in kind for sale or distribution are included in the accounts as gifts only when sold or distributed by the charity. Gifts in kind for use by the charity are included in the SOFA as incoming resources when receivable. ## _**Donated Services and Facilities**_ These are only included in incoming resources (with an equivalent amount in resources expended) where the benefit to the charity is reasonably quantifiable, measurable and material. The value placed on these resources is the estimated value to the charity of the service or facility received. ## _**Investment Income**_ This is included in the accounts when receivable. ## _**Investment Gains and Losses**_ This included any gain or loss on the sale of investments and any gain or loss resulting from revaluing investments to market value at the end of the year. ## _**Volunteer Help**_ The value of any voluntary help received is not included in the accounts but is described in the Director's annual report. 10 ## **THE AUTISM TRUST** (A COMPANY LIMITED BY GUARANTEE) ## **NOTES TO THE FINANCIAL STATEMENTS (continued) FOR THE YEAR ENDED 31ST DECEMBER 2024** ## **1. ACCOUNTING POLICIES (continued)** ## **Expenditure** ## _**Governance Costs**_ Include costs of the preparation and examination of statutory accounts, the costs of the Trustees' meetings and cost of any legal advice to trustees on governance or constitutional matters. ## _**Grants with Performance Conditions**_ Where the charity gives a grant with conditions for its payment being a specific level of service or output to be provided, such grants are only recognised in the SOFA once the recipient of the grant has provided the specified service or output. ## _**Grants Payable without Performance Conditions**_ These are only recognised in the accounts when a commitment has been made and there are no conditions to be met relating to a grant which remain in control of the charity. ## _**Pensions**_ Pension contributions are charged to the Statement of Financial Activities as they become payable. ## _**Fund Accounting**_ The unrestricted funds can be spent on any activity within the charity’s overall objectives. Any restricted funds (see note 5) are to be spent on more specific uses. ## **Assets and Liabilities** ## _**Fixed Assets**_ These are capitalised if they can be used for more than one year, and cost at least £1,500. They are valued at cost or, if gifted, at the value to the charity on receipt. Depreciation is calculated at a rates calculated to write off the cost less estimated residual value of each asset over its expected useful life, as follows: |Equipment|25% per annum on a straight line basis| |---|---| |Fixtures & Fittings|25% per annum on a straight line basis| There has been no change to the accounting polices (Variation rules and methods of accounting) since last year. ## _**Liability Recognition**_ Liabilities are recognised as soon as there is a legal or constructive obligation committing the charity to pay out resources. ## **2. TANGIBLE FIXED ASSETS** |**Note**
Cost
01-Jan-24
_Additions_
Cost at
31-Dec-24
Depreciation
01-Jan-24
Charge
Depreciation at
31-Dec-24
Net Book Value
31-Dec-24
Net Book Value
31-Dec-23|Equipment
Fixtures & Fittings
**Total**
£
£
**£**
10,658
895
11,553
_369_
_743_
_1,112_
Unrestricted Funds| |---|---| ||11,027
1,638
12,665| ||9,417
833
10,250
425
230
655| ||9,842
1,063
10,905| ||**1,185**
**576**
**1,760**| ||1,241
62
1,303| The annual commitments under non-cancelling operating leases and capital commitments are as follows: 31-Dec-24 None 31-Dec-23 None 11 ## **THE AUTISM TRUST** (A COMPANY LIMITED BY GUARANTEE) ## **NOTES TO THE FINANCIAL STATEMENTS (continued) FOR THE YEAR ENDED 31ST DECEMBER 2024** |**3. INCOME**
Notes
**a) Donations & Legacies**
Donations
Restricted Grants
**5**
**b) Charitable Activities**
ASDAN Training Fees
Work Experience Program Income
PA Support Income
**c) Trading Activities & Other Income**
Polly's Place Shop Sales
Fundraising Events
**c) Investments & Other Income**
Bank Interest
Prior Year Income|Unrestricted
Restricted
**TOTAL**
**TOTAL**
Funds
Funds
**2024**
**2023**
£
£
**£**
**£**
5,031
-
5,031
7,711
-
1,735
1,735
500| |---|---| ||**5,031**
**1,735**
**6,766**
**8,211**| ||17,226
-
17,226
15,254
17,805
-
17,805
25,430
10,017
-
10,017
9,257| ||**45,048**
**-**
**45,048**
**49,941**| ||3,297
-
3,297
2,632
2,034
-
2,034
2,710| ||**5,331**
**-**
**5,331**
**5,342**| ||1,119
-
1,119
706
268
-
268
-| ||**1,387**
**-**
**1,387**
**706**| 12 ## **THE AUTISM TRUST** (A COMPANY LIMITED BY GUARANTEE) ## **NOTES TO THE FINANCIAL STATEMENTS (continued) FOR THE YEAR ENDED 31ST DECEMBER 2024** |**4. EXPENDITURE**
**Notes**
**a) Charitable Activities**
ASDAN Training Costs
Polly's Place Shop Expenses
Goods Purchased for stock
Fundraising Expenses
Artist Payments
Online donations service fee
Railway Station - Project Costs
**5**
Social Club - Project Costs
**5**
Rent
Utilities
General & Building Insurance
Postage, Stationary & Packaging
Telephone and Broadband
Computer and Software
Repairs and Renewals
Cleaning & Premise Costs
Refreshments
Sundry Expenses
Bank Charges
Staff costs
**10**
Employers Pension Contributions
**10**
DBS Costs
Training costs
Legal & Professional fees
Independent Examiner's fee
Depreciation
Sundry Building costs|Unrestricted
Restricted
**TOTAL**
**TOTAL**
Funds
Funds
**2024**
**2023**
£
£
**£**
**£**
713
-
713
572
1,235
-
1,235
1,549
(55)
-
(55)
297
106
-
106
95
200
-
200
257
216
-
216
216
-
1,437
1,437
-
-
97
97
-
3,900
-
3,900
3,000
2,292
-
2,292
2,195
594
-
594
-
1,032
-
1,032
2,288
1,104
-
1,104
942
991
-
991
746
194
-
194
1,105
1,107
-
1,107
1,320
112
-
112
80
944
-
944
-
111
-
111
109
36,634
-
36,634
29,231
347
-
347
306
108
-
108
-
9
-
9
30
1,182
-
1,182
241
1,008
-
1,008
1,056
654
-
654
906
-
-
-
487| |---|---| ||**54,741**
**1,534**
**56,275**
**47,028**| 13 ## **THE AUTISM TRUST** (A COMPANY LIMITED BY GUARANTEE) **NOTES TO THE FINANCIAL STATEMENTS (continued) FOR THE YEAR ENDED 31ST DECEMBER 2024** ## **5. RESTRICTED FUNDS** |Restricted Funds
Restricted Funds|**Balance**
**Balance**
**01-Jan-24**
Income
Expenditure
Transfer
**31-Dec-24**
**£**
£
£
£
**£**
11,656
1,735
1,534
-
11,857
**THIS YEAR**| |---|---| ||**11,656**
**1,735**
**1,534**
**-**
**11,857**| ||**Balance**
**Balance**
**01-Jan-23**
Income
Expenditure
Transfer
**31-Dec-23**
**£**
£
£
£
**£**
11,656
-
-
-
11,656
**LAST YEAR**| ||**11,656**
**-**
**-**
**-**
**11,656**| The Restricted Funds are wholly represented by the charity's cash reserves and are to be expended as specified above. ## **6. CASH AT BANK AND IN HAND** |HSBC Bank Current Account
HSBC Business Money Manager
PayPal
Petty Cash|Unrestricted
Restricted
**Total**
**Total**
Fund
Fund
**31-Dec-24**
**31-Dec-23**
£
£
**£**
**£**
4,875
-
4,875
4,392
46,552
11,857
58,409
54,939
66
-
66
-
57
-
57
49| |---|---| ||**51,549**
**11,857**
**63,406**
**59,381**| |**7. DEBTORS AND PREPAYMENTS**
Deposits
Prepayments
Trade Debtors|Unrestricted
Restricted
**Total**
**Total**
Fund
Fund
**31-Dec-24**
**31-Dec-23**
£
£
**£**
**£**
3,000
-
3,000
3,000
773
-
773
1,286
220
-
220
1,915| |---|---| ||**3,993**
**-**
**3,993**
**6,201**| 14 ## **THE AUTISM TRUST** (A COMPANY LIMITED BY GUARANTEE) ## **NOTES TO THE FINANCIAL STATEMENTS (continued) FOR THE YEAR ENDED 31ST DECEMBER 2024** ## **8. CREDITORS AND ACCRUALS: AMOUNTS FALLING DUE WITHIN ONE YEAR** |Creditors
Accruals
Independent Examiner's Fee
PayPal
NIC
Pension Contributions|Unrestricted
Restricted
**Total**
**Total**
Fund
Fund
**31-Dec-24**
**31-Dec-23**
£
£
**£**
**£**
574
-
574
455
165
-
165
102
1,008
-
1,008
1,008
-
-
-
160
57
-
57
(12)
83
-
83
-| |---|---| ||**1,887**
**-**
**1,887**
**1,713**| ## **9. CREDITORS AND ACCRUALS: AMOUNTS FALLING DUE IN MORE THAN ONE YEAR** There were no Creditors or Accruals falling due in more than one year at the end of this financial year (2023: £Nil). ## **10. STAFF COSTS** |Gross Wages and Salaries
Employer's National Insurance Costs
Employer's Pension Contributions|**2024**
**2023**
36,634
30,017
-
-
347
301| |---|---| ||**36,981**
**30,318**| The Charity operates a PAYE scheme to pay all employed members of staff and no employees received emoluments in excess of £60,000. (2023 - None) The average number of employees during the year was: 3 (2023 - 3) ## **11. TRUSTEES AND OTHER RELATED PARTIES** No material payments were made to Trustees or any persons connected with them during this financial period, other than reimbursement for items bought on behalf of the Church. No other material transaction took place between the organisation and a trustee or any person connected with them. ## **12. RECONCILIATION OF MOVEMENT ON CAPITAL AND RESERVES** The Company is Limited by Guarantee (05965790) and it is a charity registered with the Charity Commission (1117657). It does not have a Share capital and has no income subject to Corporation Tax. |Profit / Deficit for the financial year
Other Recognised Gains
Balance Brought Forward
Closing Funds at
31-Dec-24|**2024**
**£**
2,056
-
2,056
67,768
70,025|**2023**
**£**
17,172
-
17,172| |---|---|---| |||50,596| |||67,768| 15