REGISTERED CHARifY NUMBER: 11453S1 Report of the Trustees and Financlal Statements lor the Ygar Ended 318t tl•cember 2025 for ASPIE UMITED The Richards Sarty Pathership Thornel(t House 25 Barbourne Ro* wOr￿ster WorTrstershire INR1 1RU ASPIE UMITED Contgnts of the Financial Ststements for the Y•ar Ended 31st Decem￿1 2025 Report ofthe Tyustees Ind8p8ndent Exarnin8rf8 Report ststemant of Finandal Actlvlties Balance Sheel 10 Not•8 to th• Flnanclal 8tatwMnts 11 to 20 ASPIE LIMITED Report of the Trusto•8 for thèyear Ended 31st Decgmbgr 2025 The trustees who Bre also dre¢tors of the dErity for the purp)ses ol the Companies A¢t 21Xi6. present their feport ￿th the financial Statements ol thè charty for the year ended 31st Decembgr 2025. The trustees have adopted the provisions of AcGounts'ng arHJ Reporbro by ChantKes.' Slalgment ol Recommended Pi8th"c8 appli¢8lle lo thanlies preparing thèlr accounts in accordance with the Finanoal Re[)0￿"n9 Standard applica￿8 In the UK ar￿ Republic ol 1rt18nd IFRS 1021 leffedNe 1 January 20191. OWECTIVES AND ACTIVITIES Obj￿11¥￿￿ and alm5 ASPIE, founded by an A8perg¢r adult, was rg9iStered as a company limited ty guarantee in 2011 2nd achyevpd charty staius in January 2012. sin￿ then. we have provided speriali$t social support. ther8putic services and advocaq for autists"c adults In w0￿stershIre, Vle51 Midlands and beyond. Athough Aspgrgefs is now indE¥Jed W￿l1n Aub"srn Spectrum Conditron (Level 1 Autism). we continue lo use the tèrm Aspeigefs b£rause it remain5 a rn0￿ 8Pt description of the traits and thar8cteristic6 of the m2Jonty of Indiv￿ua1S we support. ASPIE'S objeL*v85 are to hÈlp autists"c adufts lead 11ves th81 a￿ less ie5tri¢ted by the rhallenges 8&8ociated wlh aubsm. We J¢hleve thi5 by provbdirYJ an erTrYironmenl in thIGh they are gwen the opportlinity to.. UTh*rstsnd and a￿pt ttr￿r reurolo9(31 difference Gain cOrtfiden￿ and improve c￿￿MUnIc￿.0n skills Build a neiwoth of support in the ski118 rewired for i￿ePendent Ilving A￿e$S suitsble education ond training ccurses and develop employmentapplication skills We ca) provKle autism SFeo15c In-house art online coun$elling services to help relievtr depress'on crisis in rsons under the ag& 0118. MeeUn9 a Continuln9 Need Our aims are to reduce Isolatr'on, self-harm. suioxde. sec*'oning and h05ptslisation, to improve our growing membership's quality ol life and prospects by Increasing their Confiden￿ and self-worth throwh varied 8ctiwties. workshops and menloiing over5Èen by a srnall, dedicated team. In-hou$6 autism S￿Of1¢ counselling, pre- and pos14iagnosis and for a range ol other debilitating Issues help avert d¢pression an¢J crisis. We continued lo provide the vital bul un-commissioned servii%S in the form ol constant and stable 5UPPOrt and Ihwapy ice w￿kly, 52 wegks of the year at our centr& in Worcester. a safe haven where Aspèrger adutts ran drop the mask they woar in the outwde world and find a￿ptanCe, friendship 3nd support to increase their sellésteem and motivation to athievethe soual indusion. edurth"orVemployment and 1ndeperKI￿t living opportuni￿"eS they long for. WNle Herefordshire and Wor￿Sters￿.rQ NHS proiids an adult autism asse5sm8nt and diagnost￿ servi￿. there is currenuy no C￿rnissIOned p￿-¢￿g￿StiC 5UPPOrt and only limited post-diagn05ts'c provision. In December 2025, approximatdy 1,325 aduts were waiting an aver896 0125 months for an 8tJtism assessment. Duriro this probng8d period of uncertainty. many individuals experienced wC￿enIng mental hed￿h, relationship difficulties. unemploym￿t. scrial i¥olatic4) and increasing anxw. ASPIE work$ dosely ak)ngside NHS di89nostic and commissioned support servi<￿S by helping individuals navigate ttr dK4gnoslic pathway while prowding specialist psychologiogl support both be[￿e arwj after diagnosis. Our coynsellin9 and mentcK¢ng semces enable individua15 to b&tter understand their diagnosis. develop prath'cd coping strategies and move forward with greater cornfiden￿. Demand for our Services continued to incroase during 2025 Many autistic adults are still experienung the lasting effeGts ol the pandemic. alongside rising finanaal pressures and gwng pressures gn publi¢ SÈm￿S. De18ys in diagnosis, reduced availability of speciJist support and limited understanding ol autism wthin rnainstloom service¥ witinue to ntribute to deteriorating mental health and increased vulnerability arnong many of those seeking our help. Our mamber$ frequenuy face addilicnal thallenges arising trom sen50ry Issues, exe(xrtive fijnttioning deficL masking, anxigty and ctr(Kcurring condrtions. These often remain poorly unoerstood despite having a profound impact on everyday life. ASPIE provi(ks informed. auti5m-speufic support that re￿gnIseS these complexitE$ and hdps individuals manage them rmre sul￿eSS￿l￿. Immediate Support ASPIE operates without a rplerral systern or wathng list because when someone is distressed. they nged attention. The 8UPPOrtwe give, whether Its at ASPIE or online is immediate. Throughwt the year. wo resFondgd to increasirrtJ numb￿$ of requests for help from athi5tiC adults and tr)￿r families lacing financial hafd3hip. deterioraty.re mental health. housing difficults"es, family breakdown, employment concems and wider 3nxiètie5 arisin9 from national and intemat'on81 events Our consistent presènce provides stability during pericés of crBis and often prevents sill￿tIonS escalabng to the point wh¢te siatutory interventson becomes mce588ry. Page 1 ASPIE LIMITED Report of the Trustees for th• Year Ended 3181 December 2025 OBJECTIVES AND ACTIVITIES Public benefit The trustees are satisfied that ASPIE ￿nts"nues to ddiver significant public Lenefil through the advancement of hea5th and wellbeing for aullstic adults. SinTr 2011 the charity has provided s￿dalist 3eM¢*s trat reduce isolation. improve confidence, slrenglh¥n soci81 communicatson skills and enable au￿"StiC ¥duYts to parbcipate more frjlly in educab"on, employment and c(ynmunity life. embèrs benefft trom Improved emob'onal wellbeitwJ. greater sd1-ac￿ptan￿ and increased Independen￿ Families and carers benefft from Imwoved understa￿11[￿￿ alld reduced pressure. while the widei community benefits from great soaal inclusion and increased opportunities for aLrtisty"c adults to contribute through volunteering, e(jUcat￿n and employrnent By providing earw intervention, speoalisl ¢ounselling an¢J ongoing support, ASPIE also ￿lpS redu pressure on health and soc431 ca￿ seM&s by preventing avoidable cris*s. The trustee5 confinn that Ihey have ¢omplied with their duty under section 17 01 the Chanties Aci 2011 to have due regarcj to charity Commission's guidan￿ on p￿11¢ benefft 4then reviewng the charity's aims ar¥J obJ"ectives 8nd planning its adivttses ACHIEVEMENTS AND PERFORMANCE Membershlp and Demand for Servirgs Detnand for ASPIE'S servitss continued to increase throughout 2025. reflecting th@ continuing shortage of swalist support availatAe tg auhstic adutts across Worcgstershire and neighbouring counties. Referrals and enquiries were re￿1Ve￿ tr¢m NHS Artult Autisrn Diagnosts'c S¢Mces. Mental Health and Crisis Teams, hosprtals. GPS, Talknng Therapies su)¢HI workers, educational provider5, family rnembers anol irKlIv￿juaS seeking SUFporL ASPIE continued lo deliver supp)rt through tsvo ￿MpleMentsry services. Our w￿￿tsr ￿ntre opened twice weekly thrcvghout the year, welcoming an averagè ol around 80 members. aged between 18 and 80, trorn VvOr￿Ster. wor￿sterShIr￿ ancl the wider West Midlands. Alongside our Trd￿-tts-fa￿ provIs￿n, Qui online tommunity ¢￿tInued to support approxifflaiely 174 members who remained In ￿g￿ar contact, ena)ling troso unable to travel because ol anxiety. ill healttt, c8ring iestonsibllits"es, work or study commitrnents to continue iving sr)eoalist Support. Together these serviw ensured that membÉrs COU￿ aecess help in the way best suited to their individual arcum5tan(*s. Supporting A￿￿811¢ Adults ASPIE provide5 far more than a S￿al group. Our centre offers 8 $8fe. predictsble enwrcfimertt where auli8ti¢ adults can devek)p (onfidence, fr*ndships and w8etsc31 life skills wthin an accepts"n9 o)mrnunty. Members attended bMc&weekly soc#al support and therapy so55ions, shanng experièrt￿S wth others understand the chalbnges ol au115Tri. Activrties i[￿uded bo8rd garnes, potsl. compLrtor access, shargd meals and informal péer supwt, all desKJned to redu￿ isolation 8rxl encourage wmmunic8tion. For many members, the reassurance ol familiar surroundings, familiar rcTrubne3 and trusted people provides a stability rarely ¢xperien¢ed elsewhere Thi$ o)nsistency helps rea￿￿ anxiety or¥J enables individuals to engage so(ialty at a paee that feels (x)mfortable. ThroughoLit the year we continued to hdp rnembers strengthen communication skills, understand soaal eX￿ctab"0nS, improvè organisation and tirne management, devdop gTpatei independence and recognise situations where thgy may be vulnerable to exploitatson or misunderstanding. Page 2 ASPIE LIMITED Report of the Trustees for the Year End¢d 31st Decgmber 202S Spe¢lali8t Couns*lllng and Mèntorfng Speaa5ist autisrn-inforrned o)unsdling romoirEd one of ASPIE'S rnost valuable services. Support wa5 promded beft>re diagnogs, during lengthy a5sessmenl waits.ng periods and following diagnosis. as wdl as for bereavernenl, trauma, anxiety. dePre￿On. ￿lab"onship difficulties, wofkp1a￿ we5SLJr6s and famity concern5. Many membèrs sought help while waiting more than years ltsr an autism assessment During thi8 uncert2in peii)d. c£jun￿lI1n9 arKI mgntoring helped individuats manage anxiety. understsnd their experiences arwj avoid deteri￿att.0n in their rnental heatth. Followng dBgnosis. Mem￿[$ re￿iVed sUPPOrt to pro￿￿$ often lif&thanging news, under$taThl their auli$ts"¢ identity. devebp coping slrategies and rebuild confidence for the fvrturè. Our advo￿￿ and rnentoring servic*s also enaNed members to communirAte more e￿￿tively wlh em￿0YerS, hedth professionals. educats.onal pro￿l￿￿S and stalLJiw agenciès, helping prevent misunderstandings that Can otheTrtri¥s to unnew8sary distrèss or oisis. Therapeuti¢ an(1 Rèerèatlonal A¢tlvrtles Our programrne ol 8ctivits.es conty'n￿d to promoto wellbeing. Confiden￿ and social inclusion. Group Art Therapy ￿nab￿d members find vetbal communication difficult to expr?5S thoughts aThJ emobons creativety, while our Drama Group $n￿￿raged confiden￿, imagination and social interathcffj wthin a supportN eniironrnenl. Physical wellbeirvj remaned an Smportani Pri(xity. Our knlbdl teams. ASPIE Avengers Red and ASPIE AverKJers 81ue. cAynp6led s￿￿$fullY in the WOr￿Ster Abilty Cowts Lea9ue and tr)8 Sanol*ll Inclu￿On Leagfft. while our Judo Group continued to imtwve membèrs, coordination, confidenr? physic81 fthess. Member5 also benefrted trom regular admce sessiry)s promded by a Citrlens Athice 8Ovkser, helpng indNiduals navigat8 financial hardship and access benefits to ¥thich they were entiled Partnershlp Worklng EfFects've partnership workn.ng rernainsd c8ntral lo ASPIE'S succes$ During the year we conb.nued to work dosely with Worcestershire County Council, Woro&ster City Ctyjncil, Universty ol Worcester, college8. NHS autism diagnostic services, Autism West Midlands, wor￿Ster Community Trust, Disability Sport Wry￿ter. Worcastershire Football ASswab.￿ and a wiao range of voluntary Org￿lSat￿rO ar employers. These partnEYships enabled members to access volunteering, education, training. ernployment QFPOrtunth"ès and indepèThJent living support that might otrErwi8e heve remain￿1 b￿0nd their reach. Supportlng Indivlduals Thrwgh Complex Challenge5 The inffeasnig complexrty of rnèmbers, arcumstances conb'nued to dgmonstrale the iMpcWtan￿ of sp8ci¥ltst autism-speeific support Durin9 the year we supported adults experienoro prdonged waits for dia9nosi8. In￿asIng nutnbers of du31 autism and ADHD diagn05Ès. workplace stress and ixjmout, higher educal'on pressure& family and relationship difficjjknes, bereavement, suiodgl thoughts, housng problems and financial hardship. Many members were 8150 affected by Servi￿ that lad(ed suffiii¢ni under81anding ol aulisrn, makirvJ A8PIE's thocacy and specialist knowedgo pa￿0jIartY vluab￿. Throughout these challenges, our 8iffl rernained constant.. to redu￿ Isolation, prevent Crise$ and help indtwi¢Juals buikl more ststle, fvlfillin9 and indepern1ent lives. Page 3 ASPIE LIMITED Rwortofth? Trustse8 forth¥ Year Ended 313t Decornber 2025 ACHIEVEMEKfs ANO PERFORMANCE Outcomes The impact ofASPIE's work wntinues to be seen In the lives of our member& Many individuals who arrived fÈelirKJ is013ted, anxious and without hope devel(ygJ th'endships, improved confidence artd a stronger sense ol idenbty. Members reported reduced anxiety, fewer èpisodes ol sdf-hami and greater acceptan￿ ofttEmselves and theirdibjnosis. P*tiupab'on in activthes encouraged many to tsk¢ positive step5 tow¥th vdunleering, education. apprenliwhip5, employrnent and independent 1i*ing. Olhèrs developed heakhier coping strat￿les, reduung their vulnerability to sUbstar￿ misuse. exploitsion and soaol exclusion. During t￿ year, Approximately 80 members We￿ SUPFK)rted to remaill in u errtfjr educat￿n, 8ppMtKeships or eTnployment. Members ￿lebrated thè tenth anniversary of the ASPIE Avengers football tearns, with both R&J and Blue team5 winning their respective dNisions. Mernbers 81g0 enjoyed group holidays, community events, eXhIb￿.0ns. seasonal lebrat'ons and sorjal activities organiser￿an￿ wth the requirements ol Secuons 394 and 395 and whi¢* othemse cornply wth the requ1￿MentS of the Companies Act 2CQ6 relating to financ4al statements, so lar as applicable to the charitable company. T￿e finanaal stalernents have been W?￿red in wth the ap￿1¢3t￿e to chariialAe •rios subjeLI to tt)e small tt)mpanles regine. ments wero approved by the Board ol Trustees and authoilsed for issue . and were sKJned on rts ￿hall by. stat on J E Mid(lewrigM BEM. rusle¢ Th¢ notes fomi part 9ftr￿se finall￿￿ statements P89è 10 ASPIE UMITED Notss to the Flnan¢lal Statements for the Year Ended 31st D#e•mbei 2025 ACCOUNTING POLICIES BASIS OF PRÈPARING THE FINANCIAL STATEMENTS The financial statements of the Gharilable wmpany, which is a putlic benefft $ntty under FRS 102, h8vè bs8n prepared in accordance the Charities SORP IFRS 1021 'A￿o￿ntIng and Rep￿ing by Charities.. Statem￿1 of Rewmmended Pradice applicable lo ch8titi"e8 p￿parIng their ac£ounts in 8curdanc8 wth the Finaroal Reportsng Standard applicable In the UK and Republi¢ of Ireland IFRS 1021 leffective 1 Jawary 20191,. Finano?l Reporting Standard 102 'fh¢ Financial Reporting Standard aFylicable in the UK and Republic of Ireland, and the Cc*npanie8 Ad 2Tr%. The finanaa stslernents have been prepared under t￿ hislorKal gist )nvenbon. The accounts ar8 prepared In stertin9, which 1$ the hJnctonal wrrency. Monetsry amounts in these finawal statem￿tS are round￿ lo the nearest £. INCOME All income is recognised in the Statgrn¢nt el Finwal Activit'es orte the charity has entit￿ment lo the lunds, it is probable th8t the income wll be received and the 8mountfxn be rneasured rèliably. In¢￿￿e fvorn gmnts I￿nClUdIng governm¢nt grants) and donations is reccrfJTrised in the Frnod in which the charity 15 entitled to r￿lpt and the amount ¢8n be measured wth iea80nable certainty. Income from grants 1$ onPI deferred when Ihg charity has to fulfil C￿di￿.￿S not yel mel before b￿0m1￿j entrtled to it or where the dorK)r has specified thai the Income is to be expended in a future period. Du)81ions from individuals within Ihe ¢(Mnmunity are rwised imrnediatdy upon receipt. IncL¥lle relating lo direct charitable swices provided. comprising membership f8es, football tearn fees. and counselling fees, ar¢ re¢ognised in line wrth when those seNices a￿ delivered to the user. Rcrf)m hire Income is re¢¢yJnised on a straighl.line basis In line with the periods to thich suth relates. InC￿Tre from lundraisng events 8nd sponsorship is rerjjgnised on thtr day it￿ the rdating everrt Es Ur￿ertakan. Inoxylle trom the sale of good5 is rewgnised whon Ihe relab'ng gwds 8rè prowded to ihe ￿Storner. Interest ino)me is rewglli5&d lor all interesl-be8ring instri%nents on the effe¢b've interest rate bass. EXPENDITURE Liabiithes are recognised as expenditure as soon as there is a legal or ¢onstructive otlwjalion wmrttitbng t charity lo tral 8xpenditure, it is probable that a transfer of econornic tenefits will be required in settlernent 8 the arnount of the obligation can be ffleasured 1¢118bly Expenditure 15 accounted for on an a¢xruals basis a has beerTr classified under headings that aggregate all cost related to the cètegory. Wnere costs cannot bo directly attributed to parb"¢ular headings they have been allctaied to actiV￿.eS on a basts consistent wrth the use of resources RAISING FUNDS Fundraising gos¢s ore those incurred in 5eekn.ng voluntary ccntributions aNJ ¢Jo not indude ts cA)sts of disseminating Informats"on in support ol ihe tharitable actiwties. CHARITABLE ACTIVITIES Charitatle a￿1V￿.￿S custs inclijde all ¢05ts of runniThJ the charity on a day to day basis Including FKemi8es 0)5ts. TANGIBLE FIXED ASSETS Dppr¢oation is provided at thè followng annual rates in order lo wnte off eath a58el ovw its estinated usefijl Fixtures and fittings Computer equipment l￿on￿St 33% on cost Assets c4)sbng le85 than £1CK) are not capitalised. TAXATION The charity Is exempt frorn CO￿ore1.0n tax cn its ch¥ritable acti*ities. FUND ACCOUNTING Unrestricted funds ¢an be US￿ In ￿)rdanCE wilh the tharitalje obj'ectives al the discretion of the trustees. Page11 eoth"nued... ASPIE LIMITED Not9¥ to the Flnancial S￿￿m￿l$- Conllnued for the Year End*d 31st Der•mber 2026 ACCOLNTING POUCIES. continued FUND ACCOUNTING RestriGte(J funds ean only be used for particular restii¢ted PWFK)5trS Wthin the objeds of the charity. Restrictions anse when specified by the donor or when fvnds are raised for parti¢Llar restiict¢d pur[￿. Further eX￿anatiOn oflhg nature and purpose ol eath fijnd is I￿uded in the n￿e5 lothe finanti4 statements. DONATED SERVICES Donated faolities 8nd seNc43 when rec4ived, provided the v81ue of the gi¢i can be measured rdiably. on the basis of ihe value that the charity would pay In the open market for an attemats.ve item that ￿ld provide a benefft to the charity equivalent to thtr donaied servi￿. Vvhere the wdlu8 ol the gift cannot te meaSU￿j reliatty, rio yovision 13 induded wthln the a(Lounts. FINANCIAL INSTRUMENTS The charity has elected to apply the provisions ol S￿tIOn 11. Bas￿ Finanaal Instrumen￿ S￿knOn 12 '0ther Finanoal InStrU￿ntS Issues, of FRS 102 to all of rts finarrial instruments. F￿￿cIal instruments are rec¢yJnised when tho Charity be￿rneS party to contraclual prowsions ofthe irtstrumenl F￿anual assets are oftse( wth the net arnounts presented in the account5 where there ks a le9alty enfOr￿able right to sel off the recognised amount5 ard there is an intonts.on lo sewe on a rEt basls or to realise the 8S8el and settle the Iiabilty gmullangously. Ba81¢ Flnanclal A$$ets Basic financial assets, include trode and other receivatles aThJ cash and bank balan￿￿. are initi81ty rne8sur￿ at transaction price including transaction Ctssts and ar6 gubsequerfy carried at amortised cost using the effectsve iniewt method unless (he 8trangement constrtutes a finanun9 tranSath.(￿. where the transaction is measured at the present valutr ofthe future r￿ipts discounted at a market rate of Interest. Basic Flnanei81 LlabilitiS¥ Basic Finanaal liabilities, including trade and other pay8t*es, are In￿.811Y rec(yJniwJ at tr8nsathn prKÈ unless the arr8ngèment cor)strtutes a finanaThJ transa¢bon, where debt Instrument 18 measured at the present value ol future r￿1p1s, disGounied 8t a market rate ol interest. Debt instruments are SUbSeq￿nIY carried at 3rTh)rtised o)sl, ugng thg ¢ffective intertrst rate method. Tra￿ payables arè obligations to pay for goods or serVi￿S Ihat have been acqLrired in th& ordinary course of the operations from suppliers. Accounts payaLAe are c185sihed as current liabilthes If payment Is due within one year or les$ 11 nct. they are presented as non-current Ilabll￿"es. Trade payat4os are rwni$ed initi811y al transacbon cost. UNLISTED INvESTME￿rs Unlisted investrnents are rewrded at C05t less provi5iMs for impairment. OPERATING LEASES Operal'ng lease expenditur8 is recognised on a slrai9ht line baw3 over the temi ol the b88e. DONATIONS AND LEGACIES 2025 2024 Dry)at'ons Gift aid Grarts Donated (¢unselling Servi￿ Exceptional item5 6,675 1.517 3,346 42,393 5,840 66.633 126,710 Refer to thte 13 loi detail on extspb'onal Item5. Page 12 tinued... ASPIE LIMITED Not&s to the FlnanGial Statements- contlnued for tho Year Endod 31st December 202S DONATIONS AND LEGACIES- ¢ontinued Grants received. included in the a￿Ve. 8re as follows.. 2025 2024 AlbrKJht GriM￿Y Charity wOr￿stersAlre County CounoS- CgUncill￿S Diwsirx)al Fund8 Coral Samuel Charitable Trust NHS Herefordshire & Worce5ter8hir& P F chantab￿ Trust Prime Foundatic Richardson Brothers Foundab"on The Amokt Clark Community Fund The 8lakernore Foundats"on The D M F Ellis Chaiilable Trust The Edward Cadbury Charitsble Trust The Edward and Dorothy Cadbury Trust The Kelton Charitable Trust Th¢ Kildare Trust Thè Lennox Hannay Chantatle Trust The Nab"(ffial Lottery Comtnunify Fund- Avrdrds forAJI The Rainfpid Trusl The Roger & Douglas Tumer Ch8ritable Trust The R￿Ma{￿S Trust The Saintbury Trust The W E D Charitable Trust The Vvorcestershire Freemasorts Charity war￿rton$ Community Grants Iliarn A Cadbury Charntab￿ Tn WOr￿Stershi[e Cornmunity Foundab'on vVor￿st8rshlre County CouncAI- Physical Ath"vity Wor¢esters￿re County Counal- Public He8llh 1,000 1,995 2,500 5,CQO 2,000 2,￿0 11)0 2,000 4,000 1,QOO 2,000 1,500 2,000 20,fKJO 1,000 7,000 2,OiKI 2,OtsJ 1.orxi 500 450 2,OCI) 7S) 42.393 OTHER TRADING ACTIVITIES 2025 2024 Fundraising sp￿sorship R￿t Sale of w¢)ds 332 230 1,388 507 1.e49 1.203 1.950 3,559 INVESTMENT INCOME 202S 2024 Bank interest Intèrest on investrnenl 137 2,285 2.678 2,422 2,678 Page13 ccntinued.. ASPIE LIMITED Notes to tho Flnanclal Statornents- eontlnued for the Year Endod 31st Do¢ember 2025 INCOME FROM CFiARITABLE ACTIVITIES 2025 Charitable ActNth"es 2024 Totsl acbvits.es Membership fees ASPIE AVENGERS footb811 team Counselling fees 26,094 3.232 7.852 17,298 5,$01 37.178 26.353 RAISING FUNDS RAISING DONATIONS AND LEGACIES 2025 2024 Grnnt application consuttant 400 1,087 CHARITABLE ACTMTIES COSTS Dirert Costs Isee note 81 Support costs (see note 91 Totals Charitable Aclivibes 69,287 19,152 88,439 DIRECT COSTS OF CHARITABLE ACnVITIES 2025 2024 Rent. rates & water Insuran Heal and light Publicity costs Sundnes Counselling cosis Computer and Internet costs Repairs and Tllainlenan Deprwation TV licen¢e ASPIE Avengers fothll lea 23,870 938 22,204 381 4,710 517 492 28.813 28,413 2,724 1,450 1,570 173 6,594 2,760 69,287 68.195 SUPPORT COSTS Managemwt Cttaritable AcUvitlg$ 19,152 Page 14 ¢￿tIn￿d... ASPIE UMITED Notss to th? Flnan¢lal Ststernents- ¢ontlnued for the Year Ended 31¥t D¢¢ember 2025 SUPPORT COSTS- Mnllnued SuptL)rt wsts, it￿lUded in the above, are as fdlows.. MANAGEMENT 2025 Charitsble Activitiès 2024 Totsl activrties Aoxuntsnw fees Offi￿ expenses Professional fees Support workers Administrative 5UPPOrt 3,988 6,940 1,018 2,772 5,514 1,680 9424 17,500 19,152 qo. NET INCOMEIIEXPENDITURE} Net in¢L￿De1(expeThyIlUreI is stated after ¢h8rgngl1cr￿rtlngl.' 2025 2024 Depreciabon- ovmed assets Independent examiner's fees Other acrnuntancy fees ￿t in relation lo indspendent examinsbon Rent payable under operatsng leases 1,570 2,730 1,258 23,870 2,7 2,604 168 22,204 11. TRUSTEES. REMUNERATION AND BENEFITS No remuner*'on or tEneffts havé been paid to any trustee during ly prior year. TRUSTEES, EXPENSES One trnthe has been reifflbursed *X￿nSeS of £15 during Ihe y¥r for stationery purch8sed12024.' £131. 12. STAFF COSTS There were no staff costs in tsxther the c￿rrent or PTevious year. EXCEPTIONAL ITEMS Dwng the year the chaTity recAv8d non-refundable unrestn.aad cash advan￿ from For Aspergerfs ltharity number 11347391 in anb"apation of the sxist year end transfer of the ￿SinesS totalling £66,83312024. £nill. 14. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES Unrestr￿ed nds R*$trictgd funds Total funds INCOME AND ENDOWME￿8 FROM Donations and legacies 24,940 25.895 50,&35 Charltsble activitS0s Charitabk Actbwt￿g 22,799 3,554 26,353 Othei trading ￿liVI￿"e$ Investment in¢(Kne 3,SS9 2,678 3.559 2,678 Total 53,976 29.449 83,425 EXPENDITURE ON Raising funds 1,087 1.087 Page15 cont'nued... ASPIE LIMITED Notès to th4 Flnanclal StaterTrents- eontlnued lor thtr Year Ended 31st Oecen7bgr 2025 14. COMPARATIVES FOR THE STATEME￿ OF FINANCIAL ACTIVITIES- cOn￿nued Unrèstrict8¢Y nds Restricted fvn*Js Total funds Charlt•bl& aetlvltl•s Charitsble Activities 77.808 27,277 105.085 Total 78.895 27,277 1[￿,172 NEf INCOMEIIEXPENDITUREI Transfers beMB•n funds 124,9191 526 2,172 15261 <22,747) Met mov8m8nt In fundB 124.3931 122,7471 RECONCILIATION OF FUND8 Total fund$ tXOUght fO￿ard 135.983 22.390 1&8.373 TOTAL FUNDS CARRIED FORWARD 111. 24,036 135.628 15. TANGIBLE FIXED ASSETS FixtLwes and fftbng8 Cotnpuier equipment Totals COST At 1st January 2025 and 31st December 2￿25 B,340 9,721 18,061 DEPRECIATION At 1st January 2025 Charge for year 5,842 439 8,233 1.131 14,075 1,SlO At 31st Decernber 2025 6281 364 15,645 BOOK VALUE At 31st Oecèmber 2025 1059 3S7 2.416 At 37sl 0￿Mber 2024 2,498 3,988 18. FIXED ASSET INVESTMENTS Unlisted investment nds COST LESS IMPAIRMENT At 1st January 2025 Addits"ons 45.523 2,258 At 31st December 2025 47.781 NET BOOK VALue At 31st December 2025 47.781 At 31st De￿nber 2024 45.523 Page 16 contsnued... ASPIE UMITED Nots8 to the Flnan¢lal Ststsments. Contlnugd lor the Year Ended 31st December 2025 17. DE8TORS.' AMOUNTS FALLING DUE WITHIN ONE YEAR 2025 2024 Prepaymenls Accrued 599 897 870 1A96 1,659 18. CREDITORS.. AMOUNTS FALLING DUE WITHIN ONE YEAR 202S 2024 Acuued expensos 2,730 2,610 19. LEASING AGREEPIENTS Minimurn lease payments under ￿n<￿Tr￿1￿bIts OFerating leases fall due 8$ fdk)ws'. 2028 2024 Within one yeaf Betr￿en one and five years 4.675 11.525 18.334 16.200 16.334 PROVISIONS FOR LIABILrries Redurtancy provlsion Balance as ¥11si January 2025 Provided during period R4eased in the period 14.0fy)1 Balan￿ as at 31st D￿ernI￿r 2025 Duriw the year the ctrority r8scAv8d a legal d￿pUte rogardirKJ an employfrEnl matter, was fvIIy 5ettted in January 2025. Page17 cthinued... ASPIE LIMITÉD Nots8 to the Flnan¢lal Statemtnts. ¢ontlnued forthe Year Ended 31$t December 2025 21. MOVEMENT IN FUNDS Net movement in fvnds Transfers btheen nds Al 31.12.25 At11.25 Unrestrlcted lunds Gèneral fvnd Contingency Fund Counselllng Fund Relocation Fund Sustainabilty Fund 51,590 88,680 136.3C4)1 7,800 11,0001 20.000 9,500 103,875 7,800 29,000 20,000 39.500 30,000 30,000 111.69) 88.585 2(bJ,175 Re8tri¢ted lunds Adrnin Support Fund Art Therapy Fund ASPIE AVENGERS Awards For All C￿pUter S Equipment Sports Equipment Fund Or￿ster Ciiy Gouncil 13111 13.3631 16,8601 39$ 10,212 10,IXIO 6,849 3,140 396 3,253 195 3353 260 1651 24,036 19,164) 14,872 TOTAL FUNDS 135,626 79,421 215,047 Nel mDvement in funds, included in th8 above a￿ as foll¢ Incoming resources Resour exp*8d Movernent in funds unre5￿¢19d fund$ General fund 144,585 156,0001 88,585 Restrlctsd funds Admin Support Fund Art Therapy Fund ASPIE AVENGERS Award5 For All CompLrtei 8 Equipment Counsellin9 Fund Refurts'shmwi Fund Or￿ster City Counal 2,fy)0 2,999 3,231 19601 13,3101 16,S941 16,8601 13111 13,3631 16,8601 395 395 14,600 450 114,6001 14501 1651 1651 21675 {32,8391 19,1641 TOTAL FUNOS 168,260 188,8391 79,421 Page 18 o)ntinued... ASPIE LIMITED Notes to th• Flnanclal Statem*nts. contlnued for the Year Ended 31st Decemb*r 2025 21. MOVEMENT IN FUNDS- continued Comparatfv¥$ for movemènt In lunds Transfers befv￿en funds movement in funds Al 31.12.24 Al 1.1.24 Unrestrlcted fund8 135.983 124.9191 526 111,59) Restricted funds ArtTherapy Fund A8PIE AVENGERS Awards For ￿1 Computer & Equipment Counselling Fund Sports Equipfflent Fund WorGester City Counrjl 311 11,eK121 8,320 311 10,212 10,1J)O 11,814 526 6.792 1,253 325 15261 16,7921 3,253 1851 2, 172 15261 24,036 TOTAL FUNDS 15B.373 122,7471 135,826 Comparats"ve nel rnovernenl in fvnds induded in tre above are as follows-. Incoming resources Resourc88 expeNJed Movemént in funds Unre5trlcted fund$ 53,976 I78.￿} 124,9191 Rgstrictsd funds Admin Support Fund Art Therapy Fund ASPSE AVENGERS Awards For All Counselling Fund Sports Equipment Fund Worcestei City Council 12.CXJ)I 13331 15.1571 111.6801 18.0421 644 3.555 20,CKK) 1,250 2,0 311 11.6021 8.320 16,7921 2.0(K) 1651 1651 29,449 P7,2771 2.172 TOTAL FUNL)S 83.425 11(h,1721 122.7471 Desi nated Funds The Contingency Fund was created lo recognise tre rent ￿MMItMent payaiAe on the sh)p lease. sIKU￿ the ¢hanty be ulla￿e lo run rt in the futu￿. The Counselling Fund was crealfd to recognise the need for counselling servi￿S to te av8il*k for ASPIE members for a minimum period of 12 months in the unfortunate situation that ASPIE should ever ciose. The Relwation Fund was cieal8d lo r¢¢cgnise the possiblg momng expenses and legal o)sts shoukl the charity be unaNe to rèmain in its current premises in the fvttjre. The Su51ainabilily Fund repres8nts tt)e estimateLJ cost of futuro administrative sam￿$ to the ¢h8rity based on a full time bookkeeping salary of £35.CXJO par annum and a CEO Salary of £45,(KJO per annum for6 M(￿th8. R tricted Funds The Admin SuppN)rt Fund repres￿1$ grants re￿1Ve￿ to fvnd the costs 018ddth.onal aJmInL%trati￿ aSS￿t￿ce. The Art Th*rapy Fund represents grants re￿iVed to SLIp￿t the Art Thtsrapy Group ran by ASPIE, to support purchase of supplies and equiwnenL and ¢ounsellors ts.rne to provi¢6 this servi￿. The ASPIE AVENGERS. fvnd represents grants & swnsorship received lo help fund the o)st of attending matches antj the hinng of training facilitses. Page 19 continued... ASPIE LIMITED Notss to the Flnanclal Statgmgnts. continu•d tor the Y¥ar Ended 31¥t D¢cember 2025 21. MOVEMENT IN FUNDS- continued The Awards for Al Fund retKesents a grant ￿ceIVed trorn The Nab"onal Lottery Community FU￿ toward5 the prowsion of counseiling and runrytYJ of the premises lo provkle these $8rwces. The CompLrter and Equip￿￿nt fi￿r￿ represents grants and donations speafi¢ally made lor PjrCha￿ Of computers ￿uipMent The Counselling FLJnd represents 9tants re￿1￿1 kn the provisior* of 8ulisrn speafic ¢¢￿SellIng wvw. The Refurbishrnent Fund ￿preSentS grants and donab.ons received towards intem81 redecoration aThJ the replacement of 0￿er equipmènt. The Sports Eqilpment FuTrJ repfftsents gants reo¢fved for purth8s* of recreational 5POrts equipmÈnl. The Worcester Cty COU￿11 Fund repTe5trnts a grant received for new se8lng in the recepb.on area. T114NSFERS BETWEEN FUNDS During the year £20.000 was transferr￿ trom the G6neral Fund lo the designated Rd¢cat￿n Fund In order to ognise possible rekncabon costs to a (*fferenl v￿ue During the year £7,8CM) was transfeffed from Gèneral Fund to the designated Contingency Fund lo reco9nise the possible rent ¢ommitmenl required should the charity give nati￿ io surrender the S￿)pla3Se. During the year £1.000 was transferred from the desigriated Counselling Fund lo the Gener81 Fund, so that the C￿nSellIng Fund balance reflects the ccsts to conts.nue counse11ing for 12 months, the charity be lorc&Y to dose. During the year £9,500 was transfetr8d fvorn the General Fund lo the despjnaled Sust8inabilty Fund. so that the Sustsinability Fund balance ref ects 8 months worth of wsts in respect of the future need for employed staft. to cmlinue nJnning the d)arily. 22. RELATED PARTY DISCLOSURES During the year, income received Irom trustees tots11ed £1,77012024 £1.7701. This induded dcmats'on8 of £720 12024.. £8251, Membership Fees of £1.19612024.' £8251 and Rent of £nil12024. £1201. Page 20