REGISTERED COMPANY NUMBER: 08262460 (England and Wales)
REGISTERED CHARITY NUMBER: 1149624
Report of the Trustees and
Unaudited Financial Statements for the Year Ended 31 July 2025
for
Cheshire Autism Practical Support Ltd

Cheshire Autism Practical Support Ltd
Contents of the Financial Statements
for the Year Ended 31 July 2025
Report of the Trustees
Independent Examiner's Report
Statement of Financial Activities
Balance Sheet
Notes to the Financial Statements
Detailed Statement of Financial Activities
Page
1 to 6
7
8
9 to
10
1l to
20
21 to
22

Cheshire Autism Practical Support Ltd
Report of the Trustees
for the Year Ended 31 July 2025
The trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the
financial statements of the charity for the year ended 31 July 2025. The trustees have adopted the provisions of 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) (effective 1
January 2019).
OBJECTIVES AND ACTIVITIES
Objectives and aims
ChAPS supports autistic individuals and their families across Cheshire West and surrounding areas, regardless of formal
diagnosis. The charity adopts a holistic approach, offering a wide range of services for children, adults, and families. These
include inclusive activities, training, and practical advice and support. ChAPS also works with schools to raise autism
awareness and provide family support.
Significant activities
August 2024 Petty Pool Trust (charity number 1174082) became the sole member of ChAPS. The business relations/
d developed following a review of the charity's priorities and governance in absence of the ChAPS Chief Executi
Petty Pool have since been strengthening the governance and strategy of the Charity.
Public benefit
All activities are designed to further the charity's objectives and deliver measurable benefit to the public.
The trustees confirm that they have complied with the requirements of Section 17 of the Charities Act 2011 to have due
regard to the Charity Commission's guidance on public benefit.
Page 1

Cheshire Autism Practical Support Ltd
Report of the Trustees
for the Year Ended 31 July 2025
ACHIEVEMENTS AND PERFORMANCE
Funding & Contracts
During the year, ChAPS continued to strengthen its contract portfolio, securing key funding streams that underpin the
charity's financial sustainability and service delivery. Children and Families commissioned service through Cheshire &
Merseyside ICB enabled us to deliver essential training and support to families across Cheshire West and Chester.
Adult post-diagnosis commissioned service through Halton & Warrington ICB continued in year. ChAPS delivered a
comprehensive package of support for autistic adults across these regions. Providing a 12-week Learning for Life
programme, designed to build confidence, understanding, and practical skills following an autism diagnosis. This is
complemented by structured Independent Living Skills course, which focuses on developing day-to-day abilities that
promote autonomy and wellbeing. In addition, ChAPS facilitated weekly mental health support sessions, offering a safe
space for autistic adults to share experiences, explore coping strategies, and receive consistent emotional support. Feedback
from participants remains consistently strong and highlights the ongoing need for specialist, community-based neurodiverse
support for adults. This contract is due for retender and ChAPS await this decision within the next financial year.
Quote from an attendee:
"''ve gone from being the one who "hid behind her mum" when I came to visit the group, to having the confidence and drive
to have several volunteer roles within ChAPS and the wider community."
This year also saw a major success with the National Lottery Community Fund award, ChAPS securing continuous funding
over the next four years. This investment supports key areas including schools, families, online resources, and parent and
professionals training. The Board recognises the importance of developing long-term income generation strategies and
strengthening fundraising capacity to sustain these services beyond the funding period.
ChAPS remains a membership charity with a stable income base, and membership provides families with access to a wide
range of support, including our experienced support team, subsidised counselling, wellbeing sessions and a host of activities
for children, young people, adults, parents and families. We continually review our offer to ensure it remains relevant,
beneficial and financially sustainable, including checking the cost of delivering activities against the income generated
through memberships. As the cost of living continues to rise, we are actively exploring solutions that will allow ChAPS to
maintain the breadth and quality of its current services while ensuring the long-term sustainability of the charity.
Other funding secured during this period included grants from Cheshire West and Chester Carer Breaks and Halton Carer
Breaks, enabling us to deliver respite activities for parents and carers residing in these areas. Initiatives provided through this
funding included wellbeing-focused sessions such as yoga, tai chi, and mindfulness sessions. Offering valuable opportunities
Support for Mental Health and Wellbeing
ChAPS has strengthened its commitment to accessible wellbeing and mental health support through offering low-cost
counselling and wellbeing services, providing an affordable therapeutic option for autistic individuals and their families.
Funding secured from Northwich Town Council enabled us to contribute to the cost for individuals with financial barriers to
"I can't thank ChAPS enough for the support you have given to me and my family. Throughout our journey on my daughter's
"ASD pathway" we have accessed walks at Delamere, counselling for myself, husband and now 2 daughters, attended
courses for parents on autism, yoga classes, spoken 1:1 with staff who have lived experience and generally found that there
has been support for us if we turn up at the door in a state of upset. We have not been able to access an EHCP needs
assessment or get help from CAMHS, but in the meantime ChAPS have been with us all the way. Many thanks, I don't think
we would have survived without your help!"
Membership Benefits
Our membership packages provide members with a wide range of services to support autistic individuals of all ages and their
families. These include a wide range of social activities, children and youth clubs, access to support team, support groups,
wellbeing and counselling support.
Page 2

Cheshire Autism Practical Support Ltd
Report of the Trustees
for the Year Ended 31 July 2025
Member engagement remains key to our charity's focus. In year we have maintained over 600 membership groups - family or
adult memberships linked to the charity. We regularly gather feedback from our members to provide us with valuable insight
into members' experiences. These findings have directly shaped the design of our offer, including the introduction of summer
activities to support families in school holidays and ongoing service improvements.
"The introduction by ChAPS of a holiday club has been amazing. My daughter has been unable to cope in a normal
childcare setting so trying to work and juggling her care in school holidays has been extremely difficult. The holiday club is
a full day and is totally set up for ASC children. This means I know she will be well cared for by people who understand her
needs, I do not need to be worried that she may have a meltdown as they have the tools they need to cope with that.
Actually, because the club is designed for ASC children my daughter has had no issues and has thrived in their care."
"The parents meet ups have been really valuable for me and my family. It helped my husband to join me in a supportive
environment and to meet others with similar struggles. It is helpful to share experiences, which helps us to support our son. It
helps us to refresh, and the head massage is a great way to reduce stress. We plan to come each month and look forward to
them."
Marketing and Engagement
ChAPS celebrated its '15th Birthday' this year, in line with these celebrations, we continued to strengthen our fundraising
performance and marketing reach. Fundraising activity exceeded expectations, achieving £12,153 reflecting the
engagement of supporters and the growing visibility of the charity's work.
Significant progress has also been made in digital communications. The new ChAPS website, launched in December 2024
and work has continued this year to refine the site's content and ensure full accessibility.
A major operational development this year is the implementation of the Beacon CRM system, which will become the central
platform for managing data relating to members, prospects, schools, fundraisers, suppliers, and wider stakeholders.
Partnerships and Community Engagement
ChAPS continued to strengthen relationships with partners across the community. Activity included working with
Storyhouse Chester to explore autism friendly cinema screenings and delivering specialist autism awareness training
Weaver Vale Housing Association, supporting staff to better understand and respond to the needs of autistic residents and
trusted provider of autism expertise across the region.
ChAPS continues to make a significant and lasting impact on the lives of autistic children, young people, adults, and their
families across the region. Through a diverse and growing range of services the charity provides vital pathways to
understanding, connection and improved wellbeing. Members consistently report increased confidence, reduced isolation,
and better access to the right support at the right time. With a strong focus on coproduction, accessibility and lived
experience, ChAPS ensures that autistic voices shape service design and delivery. Alongside this, sustained growth in
fundraising, digital engagement and professional training has strengthened the organisation's reach and sustainability
production, accessibility and lived experience, ChAPS ensures that autistic voices shape service design and delivery.
Together, these developments demonstrate ChAPS' ongoing commitment to creating inclusive, supportive environments
where autistic people and their families can thrive.
"ChAPS is our lifeline and without it I know we would be struggling a lot more as a family, there is simply no other support
available for parents of ASD children and I am so grateful to the charity for the work it does for us and our daughter."
"I cannot begin to express how much ChAPS has done for my daughter and for our family. Having kids club every other
week has enabled her to interact in a safe environment with other children who have similar difficulties. The staff are
amazing, kind and caring and she is so much more settled than in any other group activity."
"I was introduced to the post-diagnosis programme and from there my journey into volunteering and supporting others
began. I've gone from being the one who "hid behind her mum" when I came to visit the group, to having the confidence and
drive to have several volunteer roles within ChAPS and the wider community."
Page 3

Cheshire Autism Practical Support Ltd
Report of the Trustees
for the Year Ended 31 July 2025
FINANCIAL REVIEW
Financial position
The charity reported total income of £378,815 for the year ended 31 July 2025. The comparative period to 31 July 2024
covered only seven months, as ChAPS aligned its financial year end with that of Petty Pool following its transition to
becoming an associate organisation of Petty Pool. As a result, the figures are not directly comparable.
Income during the year was generated primarily through charitable activities, which totalled £248,956, together with
donations of £115,562. The charity also received other income of £13,741 and investment income of £556. During the year,
four months of National Lottery funding were not received due to unforeseen administrative issues which resulted in a
temporary gap in funding; however, funding has now been successfully secured for a further 4 years, providing increased
financial stability and supporting the continued delivery of the charity's services.
Café sales reduced significantly during the year, which led to the decision to close the café after year end and refocus
resources on the charity's core activities and services.
Total expenditure for the year amounted to £448,216, with the majority relating directly to the delivery of the charity's
charitable activities and services. The charity continues to prioritise the delivery of high-quality support and the development
of programmes in line with its charitable objectives, which has resulted in higher expenditure during the first 18 months of
Petty Pool's involvement in strengthening and developing the organisation.
Expenditure during the year also included investment in several new roles to support the future development of ChAPS and
strengthen the charity's capacity to deliver its services. In addition, the charity incurred necessary expenditure on
consultancy, mandatory training, and health and safety improvements to ensure compliance with statutory obligations and
strengthen organisational governance.
Following the year end, the charity relocated to new premises, which is expected to reduce operating costs in the current
financial year. The trustees are also focusing on diversifying income streams and pursuing new grant opportunities to support
the long-term sustainability of the charity.
The charity's total assets at the year-end were €151,120, comprising cash at bank of £119,980 and debtors of £31,140. The
trustees continue to maintain oversight of the charity's financial position and resources to ensure the organisation can
effectively deliver its services and charitable objectives.
Financial Outlook
The trustees remain focused on strengthening the charity's financial sustainability while continuing to expand and develop its
services. The securing of National Lottery funding for a further 4 years, together with the move to new premises expected to
reduce operating costs, provides a positive foundation for the charity's future activities.
The trustees will continue to monitor income generation and expenditure carefully to ensure that the charity is well
positioned to deliver its charitable objectives and support the communities it serves.
CAPS alims to maintain unrestricted reserves sufficient fo cover three months of core service delivery. However, this has
become increasingly challenging due to rising operational costs, including rent at the Northwich premises, and fluctuations in
membership income and funding
Page 4

Cheshire Autism Practical Support Ltd
Report of the Trustees
for the Year Ended 31 July 2025
STRUCTURE, GOVERNANCE AND MANAGEMENT
Governing document
Cheshire Autisin Practical Support Ltd (ChAPS) is a charitable company limited by guarantee. It is governed by its
Memorandum and Articles of Association dated 22 October 2012, as amended by special resolution on 11 June 2013 and a
further amendment on 6th February 2025.
The sole member of ChAPS is Petty Pool Trust.
The charity is overseen by a Board of five trustees who are responsible for the strategic direction and governance of the
organisation. Day-to-day operations are delegated to the Head of Service and a dedicated operational team. The trustees
meet regularly and are committed to ensuring the charity is run efficiently and effectively. During this period, the Board has
recognised the need to strengthen its strategic focus and enhance operational capacity, and has begun working closely with
Petty Pool Trust to support governance and long-term planning.
welcomes support in areas where additional skills are needed.
The trustees govern the charity through a committee structure; all trustees volunteer their time and receive no remuneration.
REFERENCE AND ADMINISTRATIVE DETAILS
Registered Company number
08262460 (England and Wales)
Registered Charity number
1149624
Registered office
Chaps Autism Ark
Yarwoods Arm
Navigation Road
Northwich
Cheshire
CW8 1BE
Trustees
Christina Jane Ashley Accountant
Gillian Lesley Ann Josephs Retired (appointed 4.4.25)
Olivia Ann Knight Civil Servant
Joanne Thomas Company Director
James Martin Thomas Uk Health And Wellbeing Manager (appointed 4.4.25)
Amy Stoney (appointed 6.10.25)
Independent Examiner
Voisey & Co LLP
Chartered Accountants
8 Winmarleigh Street
Warrington
Cheshire
WAI IJW
Approved by order of the board of trustees on I. Apal 2026 and signed on its behalf by:
Page 5

Cheshire Autism Practical Support Ltd
Report of the Trustees
for the Year Ended 31 July 2025
Page 6

Independent Examiner's Report to the Trustees of
Cheshire Autism Practical Support Ltd
Independent examiner's report to the trustees of Cheshire Autism Practical Support Ltd ('the Company')
I report to the charity trustees on my examination of the accounts of the Company for the year ended 31 July 2025.
Responsibilities and basis of report
As the charity's 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 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
Wales, 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:
accounting records were not kept in respect of the Company as required by Section 386 of the 2006 Act; or
the accounts do not accord with those records; or
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.
11 tardi
Hayley Jardine BFP ACA
Voisey & Co LLP
Chartered Accountants
8 Winmarleigh Street
Warrington
Cheshire
WA1 IJW
Date: 8 April 2026
Page 7

Cheshire Autism Practical Support Ltd
Statement of Financial Activities
(Incorporating an Income and Expenditure Account)
for the Year Ended 31 July 2025
INCOME AND ENDOWMENTS FROM
Donations and legacies
Charitable activities
Charitable Activities
Investment income
Other income
Total
EXPENDITURE ON
Raising funds
Charitable activities
Charitable Activities
Total
NET INCOME/(EXPENDITURE)
RECONCILIATION OF FUNDS
Total funds brought forward
TOTAL FUNDS CARRIED FORWARD
Notes
3
5
4
Unrestricted
fund
72,560
154,028
556
13,741
240,885
-
310,286
310,286
(69,401)
52,289
(17,112)
Restricted
fund
43,002
94,928
:
137,930
-
137,930
137,930
-
41,837
41,837
The notes form part of these financial statements
Page 8
Year Ended
31.7.25
Total
funds
115,562
248,956
556
13,741
333,815
448,216
448,216
(69,401)
94,126
24,725
Period
1.1.24
to
31.7.24
Total
funds
85,682
149,502
637
6,862
242,683
2,750
261,309
264,059
(21,376)
115,502
94,126

Cheshire Autism Practical Support Ltd
Balance Sheet
31 July 2025
Unrestricted
Restricted
fund
fund
FIXED ASSETS
Tangible assets
CURRENT ASSETS
Debtors
Cash at bank
Notes
10
4,596
11
31,140
78,143
109,283
41,837
41,837
CREDITORS
Amounts falling due within one year
12
NET CURRENT ASSETS/(LIABILITIES)
(130,991)
(21.708)
-
41,837
TOTAL ASSETS LESS CURRENT
LIABILITIES
(17,112)
117,12)
41,837
NET ASSETS
FUNDS
Unrestricted funds
Restricted funds
TOTAL FUNDS
41,837
31.7.25
Total
funds
€
4,596
31,140
119,980
151,120
(130,991)
20,129
24,725
24,725
(17,112)
41,837
24,725
31.7.24
Total
funds
3,475
49,441
125,093
174,534
(83,883)
90,651
94,126
94,126
52,289
41,837
94,126
The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended
31 July 2025.
The members have not required the company to obtain an audit of its financial statements for the year ended 31 July 2025 in
accordance with Section 476 of the Companies Act 2006.
The trustees acknowledge their responsibilities for
ensuring that the charitable company keeps accounting records that comply with Sections 386 and 387 of the
Companies Act 2006 and
(b)
reparing financial statements which give a true and fair view of the state of affairs of the charitable company as
he end of each financial year and of its surplus or deficit for each financial year in accordance with the requirement
of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to
financial statements, so far as applicable to the charitable company.
The notes form part of these financial statements
Page 9
continued...

Cheshire Autism Practical Support Ltd
Balance Sheet - continue
31 July 202
These financial statements have been prepared in accordance with the provisions applicable to charitable companies subject
to the small companies regime.
The financial statoments were approved by the Board of Trustees and authorised for issue on 7th Adal 2026
and were signed on its behalf by:
Gillian Lesley Ann Josephs - Trustee
The notes form part of these financial statements
Page 10

Cheshire Autism Practical Support Ltd
Notes to the Financial Statements
for the Year Ended 31 July 2025
1.
2.
GENERAL INFORMATION
Cheshire Autism Practical Support Ltd is a company limited by guarantee, incorporated in England & Wales,
registered number 08262460 and registered charity number 1149624. The registered office is Chaps Autism Ark,
Navigation Road, Northwich, CW8 IBE.
ACCOUNTING POLICIES
Basis of preparing the financial statements
The financial statements of the charitable company, which is a public benefit entity under FRS 102, have been
prepared in accordance with the Charities SORP (FRS 102) '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) (effective 1 January 2019), Financial Reporting
Standard 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies
Act 2006. The financial statements have been prepared under the historical cost convention.
In the opinion of the Trustees the charity has sufficient resources and funding for the foreseeable future and as a
result have prepared the financial statements on a going concern basis.
The charity constitutes a public benefit entity as defined by FRS 102.
The financial statements are prepared in sterling, which is the functional currency of the company.
Monetary amounts in these financial statements are rounded to the nearest f.
All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is
probable that the income will be received and the amount can be measured reliably.
Donations, are recognised when the Charity has been notified in writing of both the amount and settlement date. In
the event that a donation is subject 1o conditions that require a level of performance before the charity is entitled to
the funds, the income is deferred and not recognised until either those conditions are fully met, or the fulfilment of
those conditions is wholly within the control of the charity and it is probable that those conditions will be fulfilled in
the reporting period.
For legacies, entitlement is taken as the earlier of the date on which either: the charity is aware that probate has been
the estate has been finalised and notification has been made by the executor(s) to the Trust that a
distribution will be made, or when a distribution is received from the estate. Receipt of a legacy, in whole or in part,
is only considered probable when the amount can be measured reliably and the charity has been notified of the
executor's intention to make a distribution. Where legacies have been notified to the charity, or the charity is aware
of the granting of probate, and the criteria for income recognition have not been met, then the legacy is a treated as a
contingent asset and disclosed if material.
Income from government and other grants, whether "capital' grants or revenue' grants, is recognised when the
charity has entitlement to the funds, any performance conditions attached to the grants have been met, it is probable
that the income will be received and the amount can be measured reliably and is not deferred.
Income fiom contracts for the supply of services is recognised with the delivery of the contracted service. This is
classified as unrestricted funds unless there is a contractual requirement for it to be spent on a particular purpose and
returned if unspent, in which case it may be regarded as restricted.
Interest on funds held on deposit is included when receivable and the amount can be measured reliably by
charity; this is normally upon notification of the interest paid or payable by the Bank.
Page 11
continued...

2.
Cheshire Autism Practical Support Ltd
Notes to the Financial Statements - continued
for the Year Ended 31 July 2025
ACCOUNTING POLICIES - continued
Expenditure
Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity
to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount
of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classifie
under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particula
headings they have been allocated to activities on a basis consistent with the use of resources.
- Expenditure on charitable activities includes the costs incurred by the charity to enable it to fulfil its core
operations.
- Other expenditure represents those items not falling into any other heading.
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 of the statement of financial activities to which it relates:
- expenditure on raising funds includes the costs of all fundraising activities, events, noncharitable trading activities.
and the sale of donated goods.
- expenditure on charitable activities includes all costs incurred by a charity in undertaking activities that further its
charitable aims for the benefit of its beneficiaries, including those support costs and costs relating to the governance
of the charity apportioned to charitable activities.
- other expenditure includes all expenditure that is neither related to raising funds for the charity nor part of its
expenditure on charitable activities.
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.
Tangible fixed assets
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses.
Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual
value, over their expected useful lives on the following bases:
Fixtures and fittings
- 33% straight line
Taxation
The charity is exempt from corporation tax on its charitable activities.
Fund accounting
Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.
Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions
arise when specified by the donor or when funds are raised for particular restricted purposes
Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.
Hire purchase and leasing commitments
Rentals paid under operating leases are charged to the Statement of Financial Activities on a straight line basis over
the period of the lease.
Pension costs and other post-retirement benefits
The charitable company operates a defined contribution pension scheme. Contributions payable to the charitable
company's pension scheme are charged to the Statement of Financial Activities in the period to which they relate.
Page 12
continued...

2.
Cheshire Autism Practical Support Ltd
Notes to the Financial Statements - continued
for the Year Ended 31 July 2025
ACCOUNTING POLICIES - continued
Financial instruments
Financial marmes scle ory 2 oil fir mania instrume financial instruments and Section 12 Cother
Financial instruments are recognised in the company's statement of financial position when the company becomes
party to the contractual provisions of the instrument.
Real al ase and liabitis o fier, with the or amous ed in he financial satements, men tier i a
realise the net asset and settle the liability simultaneously.
Cash and cash equivalents
Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with bank, othe
hort-term liquid investments with original maturities of three months or less, and bank overdrafts
Basic financial assets
Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price
including transaction costs and are subsequently carried at amortised costs using the effective interest method unless
the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the
future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not
amortised.
Other financial assets, including investments in equity instruments which are not subsidiaries, associates or joint
ventures, are initially measured at fair value, which is normally the transaction price. Such assets are subsequently
carried at fair value and the changes in fair value are recognised in profit or loss, except that investments in equity
instruments that are not publically traded and whose fair values cannot be measured reliably are measured at cost less
Impairment of financial assets
Financial assets, other than those held at fair value through profit or loss, are assessed for indicators of impairment at
each reporting end date.
Financial assets are impaired where there is objective evidence that, as a result of one or more events that occurred
after the initial recognition of the financial asset, the estimated future cash flows have been affected. If an asset is
impaired, the impairment loss is the difference between the carrying amount and the present value of the estimated
cash flows discounted at the asset's original effective interest rate. The impairment loss is recognised in profit or loss.
Derecognition of financial assets
Financial assets are derecognised only when the contractual rights to the cash flows from the asset expire or are
settled, or when the company transfers the financial asset and substantially all the risks and rewards of ownership to
another entity, or if some significant risks and rewards of ownership are retained but control of the asset has
transferred to another party that is able to sell the asset in its entirety to an unrelated third party.
Employee benefits
The costs of the short-term employee benefits are recognised as a liability and an expense, unless those costs are
required to be recognised as part of the costs of stock or fixed assets. The cost of any unused holiday entitlement is
recognised in the period in which the employee's services are received. Termination benefits are recognised
immediately as an expense when the company is demonstrably committed to terminate the employment of an
employce or to provide termination benefits.
Page 13
continued...

3.
4.
Cheshire Autism Practical Support Ltd
Notes to the Financial Statements - continued
for the Year Ended 31 July 2025
DONATIONS AND LEGACIES
Year Ended
31.7.25
Donations
115,562
Period
1.1.24
to
31.7.24
85,682
The following donations and legacies are included within the total income from donations and legacies above:
Unrestricted Restricted
18.673
€
General Donations
Membership
National Lottery
53,888
18,673
53,888
43,002
72,561
43,002
115,563
General Donations
Membership
National Lottery
Unrestricted Restricted
funds
funds
18,015
32,354
50,369
31.7.24
Total
funds
18,015
32,354
35,313
35,313
35,313
85,682
INVESTMENT INCOME
Deposit account interest
Year Ended
31.7.25
€
556
Period
1.1.24
to
31.7.24
637
Page 14
continued...

5.
6.
Cheshire Autism Practical Support Ltd
Notes to the Financial Statements - continued
for the Year Ended 31 July 2025
INCOME FROM CHARITABLE ACTIVITIES
Cafe Income
Fundraising Events
Mental Health Therapies
Learning for Life
Halton Carers
CWaC Carer Breaks
Cheshire ICB
Commissioned Services
Unrestricted
Restricted
funds
funds
€
16,231
4,973
6,392
6,432
120,000
154,028
....
2,237
16,691
76,000
-
94,928
Unrestricted Restricted
funds
funds
16,867
2,341
5,581
8,406
Cafe Income
Fundraising Events
Mental Health Therapies
Learning for Life
Halton Carers
CWaC Carer Breaks
Cheshire ICB
Commissioned Services
93,196
44,333
56,307
NET INCOME/(EXPENDITURE)
Net income/(expenditure) is stated after charging/(crediting):
Depreciation - owned assets
Other operating leases
Auditors' remuneration
Year Ended
31.7.25
€
77
51,356
1,000
Page 15
31.7.25
Total
funds
16,231
4,973
6,392
6,432
2,237
16,691
76,000
120,000
248,956
31.7.24
Total
funds
€
16,867
2,341
5,581
8,406
2,237
9,737
44,333
60,000
149,502
Period
1.1.24
to
31.7.24
232
23,331
1,000
continued...

7.
8.
Cheshire Autism Practical Support Ltd
Notes to the Financial Statements - continued
for the Year Ended 31 July 2025
TRUSTEES' REMUNERATION AND BENEFITS
There were no trustees' remuneration or other benefits for the year ended 31 July 2025 not for the period ended
31 July 2024.
Trustees' expenses
There were no trustees' expenses paid for the year ended 31 July 2025 nor for the period ended 31 July 2024.
STAFF COSTS
The average monthly number of employees during the year was as follows:
Administration
Management
Year Ended
31.7.25
22
1
23
Period
1.1.24
to
31.7.24
21
22
No employees received emoluments in excess of €60,000.
COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
Unrestricted
INCOME AND ENDOWMENTS FROM
Donations and legacies
50,369
Charitable activities
Charitable Activities
Investment income
Other income
Total
93,195
637
6,862
151,063
EXPENDITURE ON
Raising funds
Charitable activities
Charitable Activities
Total
2,750
172,207
174,957
NET INCOME/(EXPENDITURE)
(23,894)
Restricted
35,313
56,307
91,620
-
89,102
89,102
2,518
Page 16
Total
funds
85,682
149,502
637
6,862
242,683
2,750
261,309
264,059
(21,376)
continued..

Cheshire Autism Practical Support Ltd
Notes to the Financial Statements - continued
for the Year Ended 31 July 2025
COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued
Unrestricted
ROCONCLERAUTION OF FUNDS
TOTAL FUNDS CARRIED FORWARD
10. TANGIBLE FIXED ASSETS
76,183
52,289
39,319
41,837
COST
At 1 August 2024
Additions
At 31 July 2025
DEPRECIATION
At 1 August 2024
Charge for year
At 31 July 2025
NET BOOK VALUE
At 31 July 2025
At 31 July 2024
11.
DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
Trade debtors
Other debtors
Prepayments and accrued income
31.7.25
f
1,403
14,475
15,262
31,140
Page 17
Total
funds
115,502
94,126
Fixtures
and
fittings
51,513
1,198
52,711
77
31.7.24
21,917
13,301
14,223
49,441
continued...

12.
13.
Cheshire Autism Practical Support Ltd
Notes to the Financial Statements - continued
for the Year Ended 31 July 2025
CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
Trade creditors
Amounts owed to group undertakings
Amounts owed to participating inferests
Social security and other taxes
Other creditors
Accruals and deferred income
MOVEMENT IN FUNDS
Unrestricted funds
General fund
Restricted funds
ChAPS Restricted
TOTAL FUNDS
Net movement in funds, included in the above are as follows:
At 1.8.24
f
52,289
41,837
94,126
Unrestricted funds
General fund
Restricted funds
ChAPS Restricted
TOTAL FUNDS
Incoming
resources
€
240,885
137,930
378,815
Page 18
31.7.25
€
29,034
59,380
2,287
38,141
130,991
Net
movement
in funds
(69,401)
-
(69,401)
Resources
expended
(310,286)
(137,930)
(448,216)
31.7.24
14,238
15,348
1,416
4,254
48,627
83,883
At
31.7.25
(17,112)
41,837
24,725
Movement
in funds
(69,401)
-
(69,401)
continued...

Cheshire Autism Practical Support Ltd
Totes to the Financial Statements - continue
or the Year Ended 31 July 202
13.
MOVEMENT IN FUNDS - continued
Comparatives for movement in funds
Unrestricted funds
General fund
Restricted funds
ChAPS Restricted
TOTAL FUNDS
Comparative net movement in funds, included in the above are as follows:
Al!!! 24
76,183
39,319
115,502
Incoming
resources
151,063
91,620
242,683
Net
movement
in funds
€
(23,894)
2,518
(21,376)
At
31.7.24
52,289
41,837
94,126
Resources
expended
Movement
in funds
Unrestricted funds
General fund
Restricted funds
ChAPS Restricted
(174,957)
(23,894)
(89,102)
2,518
TOTAL FUNDS
(264,059)
(21,376)
14.
EMPLOYEE BENEFIT OBLIGATIONS
The than peresa defined contribution lee The sons of which are he is pately from the asce of the
Charity to the fund and amounted to €5,558 (2024: £3,403).
15.
RELATED PARTY DISCLOSURES
The Charity has incurred costs from an associated charity (Petty Pool) during the year:
Salary recharge £46,835
Petty Pool support costs €12,750
The Charity received income in the year of €9,600 from renting a room to the associated charity.
Page 19
continued...

16.
Cheshire Autism Practical Support Ltd
Notes to the Financial Statements - continued
for the Year Ended 31 July 2025
ULTIMATE CONTROLLING PARTY
The controlling party is Petty Pool.
• charity based in England. Registered charity number 1174082. Registered office address: Petty Pool Outdoo
'entre, Pool Lane, Sandiway, Northwich, Cheshire, CW8 2DR
Page 20

Cheshire Autism Practical Support Ltd
Detailed Statement of Financial Activities
for the Year Ended 31 July 2025
Year Ended
31.7.25
INCOME AND ENDOWMENTS
Donations and legacies
Donations
Investment income
Deposit account interest
Charitable activities
Cafe income
Event fundraising
Grants
Service level agreements
Other income
Room hire
Member activities
Miscellaneous income
115,562
556
16,231
12,824
4,973
94,928
120,000
248,956
12,015
420
1,306
13,741
378,815
Total incoming resources
EXPENDITURE
Raising donations and legacies
Fundraising expenses
Charitable activities
Wages
Social security
Pensions
Rates and water
Insurance
Light and heat
Cafe expenses
Motor expenses
Repairs
Carried forward
121,117
6,066
5,558
1,861
4,118
12,392
7,955
5,076
1,199
165,942
This page does not form part of the statutory financial statements
Page 21
Period
1.1.24
to
31.7.24
85,682
637
16,868
13,986
2,341
56,307
60,000
149,502
6,862
:
6,862
242,683
2,750
66,430
2,557
3,403
726
843
6,988
8,311
5,376
3,310
97,944

Cheshire Autism Practical Support Ltd
Detailed Statement of Financial Activities
for the Year Ended 31 July 2025
Charitable activities
Brought forward
Educational costs
Donations
Depn of fixtures & fittings
Year Ended
31.7.25
165,942
45,422
30
77
211,471
Support costs
Management
Wages
Other operating leases
Telephone
Postage and stationery
Advertising
Sundries
Bank charges
Subscriptions
Training costs
Cleaning and laundry costs
Recruitment costs
Subcontractors
Bank interest
Governance costs
Accountancy fees
Legal fees
Consultancy fees
Business support
Total resources expended
Net expenditure
104,904
51,356
5,071
640
1,034
710
1,467
15,487
1,353
3,793
15,017
498
201,330
1,224
4,643
16,798
12,750
35,415
448,216
(69,401)
This page does not form part of the statutory financial statements
Page 22
Period
1.1.24
to
31.7.24
97,944
41,422
232
139,598
53,351
2,195
2,347
1,558
1,068
103
6,914
776
3,800
329
7,967
1,080
107,523
714
1,709
11,765
-
14,188
264,059
(21,376)