**Company registration number 09500123 (England and Wales) Charity registration number 1162013 (England and Wales)** ## **VISION BEYOND AUTISM UK** # **ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025** ## **VISION BEYOND AUTISM UK** ## **LEGAL AND ADMINISTRATIVE INFORMATION** |**Trustees**|A S Lusk|| |---|---|---| ||T G Reyner|| ||D J Hardman|| ||J Kanumilli|| |**Country of incorporation**|United Kingdom|09500123| ||(England and Wales)|| |**Charity registration**|England and Wales|1162013| |**Registered office**|Flat 2|| ||102a Water Lane|| ||Wilmslow|| ||Cheshire|| ||SK9 5BB|| |**Independent examiner**|G.Cosgrove FCA|| ||Champion Consulting Limited|| ||1 Worsley Court|| ||High Street|| ||Worsley|| ||Manchester|| ||M28 3NJ|| ## **VISION BEYOND AUTISM UK** ## **CONTENTS** ||**Page**| |---|---| |Trustees' report|1 - 2| |Independent examiner's report|3| |Statement of financial activities|4| |Balance sheet|5| |Notes to the financial statements|6 - 10| ## **VISION BEYOND AUTISM UK** ## **TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT)** _**FOR THE YEAR ENDED 31 AUGUST 2025**_ The trustees present their annual report and financial statements for the year ended 31 August 2025. The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the financial statements and comply with the company's governing document, the Companies Act 2006, FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Charities SORP "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)". ## **Objectives and activities** The charity's objects are to provide educational support services and other social work activities. The Charity has a 5 year strategic plan, commencing in the financial year 2017/2018, to deliver two key outcomes for children and young people with complex autism in the operational area. The first is to create a capital fund ready to acquire supported living premises for the clients of VBA CIC and other similar individuals with complex autism. The Charity funds are to be used to provide the necessary deposit on property or properties to enable the securing of suitable loans or mortgages. This will allow for premises in the right location and the right quality to be acquired. Location and quality are of crucial relevance for the cohort, all of whom are highly vulnerable individuals who are unable to manage risk. Donations are sought for this specific purpose. The trustees have paid due regard to guidance issued by the Charity Commission in deciding what activities the charity should undertake. ## **Achievements and performance** ## _Significant activities and achievements against objectives_ Alongside and on a continuing basis the Charity offers surgeries (with our external consultant and Trustee) to families needing advice. The advice ranges across special education in both childhood and adulthood, social care for children and adults with disability, responding to challenges related to statutory assessments and client rights. Families are seen as many times as necessary with around 20 families being given advice and support, free of charge, each year. ## **Financial review** It is the policy of the charity that unrestricted funds which have not been designated for a specific use should be maintained at a level equivalent to between three and six month’s expenditure. The trustees consider that reserves at this level will ensure that, in the event of a significant drop in funding, they will be able to continue the charity’s current activities while consideration is given to ways in which additional funds may be raised. This level of reserves has been maintained throughout the year. The trustees have assessed the major risks to which the charity is exposed, and are satisfied that systems are in place to mitigate exposure to the major risks ## **Structure, governance and management** The charity is a company limited by guarantee (incorporated 19 March 2015) and as such has no share capital. The liability of the members of the company as set out in the Memorandum of Association is £1 per member in the event of the company being wound up while they are a member or within one year of ceasing to be a member. The trustees, who are also the directors for the purpose of company law, and who served during the year and up to the date of signature of the financial statements were: A S Lusk T G Reyner D J Hardman J Kanumilli - 1 - ## **VISION BEYOND AUTISM UK** ## **TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)** _**FOR THE YEAR ENDED 31 AUGUST 2025**_ None of the trustees has any beneficial interest in the company. All of the trustees are members of the company and guarantee to contribute £1 in the event of a winding up. The trustees' report was approved by the Board of Trustees. T G Reyner **Trustee** 5 March 2026 - 2 - ## **VISION BEYOND AUTISM UK** ## **INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF VISION BEYOND AUTISM UK** I report to the trustees on my examination of the financial statements of Vision Beyond Autism UK (the company) for the year ended 31 August 2025. ## **Responsibilities and basis of report** As the trustees of the company (and also its directors for the purposes of company law), you are responsible for the preparation of the financial statements in accordance with the requirements of the Companies Act 2006. Having satisfied myself that the financial statements of the company are not required to be audited under Part 16 of the Companies Act 2006 and are eligible for independent examination, I report in respect of my examination of the company’s financial statements carried out under section 145 of the Charities Act 2011. In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5)(b) of the Charities Act 2011. ## **Independent examiner's statement** I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe that in any material respect: - 1 accounting records were not kept in respect of the company as required by section 386 of the Companies Act 2006. - 2 the financial statements do not accord with those records; or - 3 the financial statements do not comply with the accounting requirements of section 396 of the Companies Act 2006 other than any requirement that the financial statements give a true and fair view, which is not a matter considered as part of an independent examination; or - 4 the financial statements 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 financial statements 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 financial statements to be reached. ## **G.Cosgrove FCA Champion Consulting Limited** 1 Worsley Court High Street Worsley Manchester M28 3NJ 6 March 2026 - 3 - ## **VISION BEYOND AUTISM UK** ## **STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT** ## _**FOR THE YEAR ENDED 31 AUGUST 2025**_ |||**Unrestricted**|**Unrestricted**| |---|---|---|---| |||**funds**|**funds**| |||**2025**|**2024**| ||**Notes**|**£**|**£**| |**Income from:**|||| |Donations and legacies|**2**|47,084|3,962| |**Total income**||47,084|3,962| |**Expenditure on:**|||| |Charitable activities|**3**|4,909|2,007| |**Total expenditure**||4,909|2,007| |**Net income and movement in funds**||42,175|1,955| |**Reconciliation of funds:**|||| |Fund balances at 1 September 2024||140,219|138,264| |**Fund balances at 31 August 2025**||182,394|140,219| The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities. The statement of financial activities also complies with the requirements for an income and expenditure account under the Companies Act 2006. - 4 - ## **VISION BEYOND AUTISM UK** ## **BALANCE SHEET** ## _**AS AT 31 AUGUST 2025**_ |**Notes**
**Current assets**
Debtors
**8**
Cash at bank and in hand
**Creditors: amounts falling due within**
**one year**
**9**
**Net current assets**
**The funds of the company**
Unrestricted funds
**10**|**2025**
**£**
29,845
153,549
183,394
(1,000)|**£**
182,394
182,394
182,394|**2024**
**£**
3,210
138,009
141,219
(1,000)|**£**
140,219| |---|---|---|---|---| |||||140,219| |||||140,219| The company is entitled to the exemption from the audit requirement contained in section 477 of the Companies Act 2006, for the year ended 31 August 2025. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements. The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476. These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime. The financial statements were approved by the trustees on 5 March 2026 T G Reyner **Trustee** - 5 - ## **VISION BEYOND AUTISM UK** ## **NOTES TO THE FINANCIAL STATEMENTS** _**FOR THE YEAR ENDED 31 AUGUST 2025**_ ## **1 Accounting policies** ## **Charity information** Vision Beyond Autism UK is a private company limited by guarantee incorporated in England and Wales. The registered office is Flat 2, 102a Water Lane, Wilmslow, Cheshire, SK9 5BB. ## **1.1 Basis of preparation** The financial statements have been prepared in accordance with the company's governing document, the Companies Act 2006, FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Charities SORP "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)". The company is a Public Benefit Entity as defined by FRS 102. The company has taken advantage of the provisions in the SORP for charities not to prepare a statement of cash flows.. The charity has taken advantage of the provisions in the SORP for charities applying FRS 102 Update Bulletin 1 not to prepare a Statement of Cash Flow. 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 £. The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below. ## **1.2 Going concern** At the time of approving the financial statements, the trustees have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus the trustees continue to adopt the going concern basis of accounting in preparing the financial statements. ## **1.3 Charitable funds** Unrestricted funds are available for use at the discretion of the trustees in furtherance of their charitable objectives. Restricted funds are subject to specific conditions by donors or grantors as to how they may be used. The purposes and uses of the restricted funds are set out in the notes to the financial statements. Endowment funds are subject to specific conditions by donors that the capital must be maintained by the company. ## **1.4 Income** Income is recognised when the company is legally entitled to it after any performance conditions have been met, the amounts can be measured reliably, and it is probable that income will be received. Cash donations are recognised on receipt. Other donations are recognised once the company has been notified of the donation, unless performance conditions require deferral of the amount. Income tax recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation. Legacies are recognised on receipt or otherwise if the company has been notified of an impending distribution, the amount is known, and receipt is expected. If the amount is not known, the legacy is treated as a contingent asset. - 6 - ## **VISION BEYOND AUTISM UK** ## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)** _**FOR THE YEAR ENDED 31 AUGUST 2025**_ ## **1 Accounting policies** ## **(Continued)** ## **1.5 Expenditure** Income and expenses are included in the financial statements as they become receivable or due. Expenses include VAT where applicable as the company cannot reclaim it ## **1.6 Cash and cash equivalents** Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities. ## **1.7 Financial instruments** The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments. Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument. Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously. ## _**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 cost 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. ## _**Basic financial liabilities**_ Basic financial liabilities, including creditors and bank loans are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised. Debt instruments are subsequently carried at amortised cost, using the effective interest rate method. Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of operations from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method. ## _**Derecognition of financial liabilities**_ Financial liabilities are derecognised when the company’s contractual obligations expire or are discharged or cancelled. ## **1.8 Employee benefits** 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 employee or to provide termination benefits. - 7 - ## **VISION BEYOND AUTISM UK** ## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)** ## _**FOR THE YEAR ENDED 31 AUGUST 2025**_ ## **2 Income from donations and legacies** |||**Unrestricted**|**Unrestricted**| |---|---|---|---| |||**funds**|**funds**| |||**2025**|**2024**| |||**£**|**£**| ||Donations and gifts|47,084|3,962| |**3**|**Expenditure on charitable activities**||| |||**Charitable**|**Charitable**| |||**Expenditure**|**Expenditure**| |||**2025**|**2024**| |||**£**|**£**| ||**Direct costs**||| ||Sundry|135|-| ||Consultancy|270|523| ||Legal and Professional|4,242|-| ||Bank Charges|12|8| ||Accountancy|34|1,278| ||Membership|216|198| |||4,909|2,007| ||**Analysis by fund**||| ||Unrestricted funds|4,909|2,007| |**4**|**Net movement in funds**|**2025**|**2024**| |||**£**|**£**| ||The net movement in funds is stated after charging/(crediting):||| ||Fees payable for the independent examination of the charity's financial||| ||statements|-|-| ## **5 Trustees** None of the trustees (or any persons connected with them) received any remuneration or benefits from the company during the year. ## **6 Employees** The average monthly number of employees during the year was: ||**2025**|**2024**| |---|---|---| ||**Number**|**Number**| |Total|-|-| - 8 - ## **VISION BEYOND AUTISM UK** ## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)** _**FOR THE YEAR ENDED 31 AUGUST 2025**_ ## **6 Employees** ## **(Continued)** There were no employees whose annual remuneration was more than £60,000. ## **7 Taxation** The charity is exempt from tax on income and gains falling within section 505 of the Taxes Act 1988 or section 252 of the Taxation of Chargeable Gains Act 1992 to the extent that these are applied to its charitable objects. ## **8 Debtors** |**Amounts falling due within one year:**
Trade debtors
Other debtors
**Creditors: amounts falling due within one year**
Accruals and deferred income|**2025**
**£**
-
29,845
29,845
**2025**
**£**
1,000|**2024**
**£**
65
3,145| |---|---|---| |||3,210| |||**2024**
**£**
1,000| ## **9 Creditors: amounts falling due within one year** ## **10 Unrestricted funds** The unrestricted funds of the charity comprise the unexpended balances of donations and grants which are not subject to specific conditions by donors and grantors as to how they may be used. These include designated funds which have been set aside out of unrestricted funds by the trustees for specific purposes. ||**At 1**|**Incoming**|**Resources**|**At 31 August**| |---|---|---|---|---| ||**September**|**resources**|**expended**|**2025**| ||**2024**|||| ||**£**|**£**|**£**|**£**| |General funds|140,219|47,084|(4,909)|182,394| |**Previous year:**|**At 1**|**Incoming**|**Resources**|**At 31 August**| ||**September**|**resources**|**expended**|**2024**| ||**2023**|||| ||**£**|**£**|**£**|**£**| |General funds|138,264|3,962|(2,007)|140,219| ## **11 Related party transactions** ## **Transactions with related parties** During the year the company entered into the following transactions with related parties: - 9 - ## **VISION BEYOND AUTISM UK** ## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)** ## _**FOR THE YEAR ENDED 31 AUGUST 2025**_ ## **11 Related party transactions** **(Continued)** During the year the charity paid A S Lusk (a trustee), £220 (2024: £523) for consultancy services. At the year end there was no balance owed (2024; £ Nil) Vision Beyond Autism CIC is a related party by way of common key management personnel. At as 31st August 2025 the charity was owed £29,845 from Vision Beyond Autism CIC (2024: £3,145). - 10 -