Bolton Adult Autism Support rfkBAAS BOLTON ADULT AUTISM SUPPORT Trustees, Annual Report and Financial Statements for the 14 Month Period Ended, 31st December 2025 Registered Charity No: 1162560 Bolton Adult Autism Support CONTENTS l￿￿1 k A4*nirkistrtiVQ Informati s￿1*1 & Lile SkM5 Cxers Sw)pwt COMM￿lty Bolton Adult Autism SuDDOrt Legal and Administrative Information r Bolton Adult Autlsm Support Is a registered charlty No: 1162560 The principal office and registered address Is Ist Floor. Nelson House. Nelson Square. Bolton. BLI IJT GOVERNING DOCUMENT ConstFtution TRUSTEE BOARD Chalr Roselle Gorman Vice-chair Anita Powley Treasurer Ralph Ellerton. FCA Honorary Secretsry Nathanlel Akande Other Trustees Michelle Grogan Paul Aldred Hannah Lovatt Sara Kehoe Co-opted Trustees Danlel Morros Management Vicky Kenyon. Servlce Manager Independent Examiners Harts Ltd: Westminster House. 10 Westrninster Road. Macclesfield. SK12 IBX Bankers Lloyds Bank Plc: 25 Gresham Street. London. EC2V 7HN **Bolton Adult Autism Support** _ 4 Bolton Adult Autism Support OPERATIONS As a small charity. the part.time staffing stnKtfft of BAAS1s as foll0v￿.. Service Manager and Designated Safeguarding Lead The Board of Trustees delegate the day to day running of BAAS to Wicky. who Is reS￿nsible for the Oversight of all operational matters. including funding procurement Vlcky also provl(ks first tler Trlbunal representat1￿ durlng dlsabillty welfare benefit ap￿al vol￿t￿ Coordinator Vlvlan manages the befrlendlng servlce and provkjes supwrt for all those engaged In the befriending servlce wojecL Vivlan also manages the recrultmenc onboardlng armj Ilne managerrent of team of volunteers. Welfare Benefits Adviser Zara asslsts servlce beneficlarSes to appty for dIsa￿lIty benefits. as well as helplng them to challenge adverse ￿nefft decisk)ns. Zara's role Is evolvlng as she Is also about to embark on dellverlng employrrent advocacy at BAAS. Carol leads IXAr soclal arKI Ilfe skills events for servlce beneficlarles. Together wlth having general oversight of this prc4ecL Carol also has dlrect resp(￿sIbIlity for facilita￿ng each of the Itfe skllls sesslcffis. Training & ￿treach Faalitator Jasmine dellvers our training m(xlules to volunteers and external organlsatAon& Jasmine a150 works alc￿gs1de Carol on the social arKI life skills projecc facllltatlng each of the arts and crafts workshop& J￿10r Administrator Poppy provldes admlnlstratlve Suppcxt prlmarity to the Ser￿ce Manager and Volunteer Coordlnator. Is also avallable to Support the full operatlonal tea￿ when requlred. Office aeaner Julie l¢x)ks after our office. ensurlng 3 pleasant envlronment for alL Bolton Adult Autism Support ACHIEVEMENTS To bulld on the success of the Queen's Award for Voluntary Servlce. granted to BAAS In June 2020. our governlng and operatlonal teams have worked realty hard over the last reP￿tIng year to gain fUrtI￿r recognltlon for the posltlve ways In whkh we perform. and the dIfferen￿ we contlnue to make wlthln our k>cal communlty. In November 2024. we were ￿alty proud to be granted Bolton's Volunteer Charter. which recognises the high standards of practice we engage in when working alongside our wonderful team of volunteers. In earty summer 2025. we then submitted almost 40 separate pieces of evidence. which were assessed by Bolton CVS in conjunction with Bolton Council. and in August 2025 we were absolutdy thrilled to be awarded the BcAton Ouallty Mark. which recognises VCSE (￿ganIsationS who are:. -comptying wlth all rO￿st operotlng st￿dardS os set by the Bolt Mark Boord. deemlng the orgonlsatlon safe. occesslble effertlve. The accredltatlon Is o mark ofhlgh quallty for organlsatlons worklng wlthln communltle&- by Dawn Yate>Obo. Chief EX￿utr￿@ at P4)Iton CVS Bolton Adult Autism Support PERFORMANCE W(xk 65 TrdkninE Ualulos ial & Lif I really enjoyed sp￿￿j￿8tkn vrtth BAaS. It wns rny ftr5t tlme clrt of the use In 3 vthlle. The rt3ff hdpèd by talkAn8 to mo I ￿ nknJtè ¥•twi I TrtrptoY( wlth BAA5 w35 a ccxrfkSerKe ha5 go outslde aThJ s )re of Fthos I ajxri my5df & f@el really en￿￿e￿ to rdax and wjoy r tlrn wAth thenL l am lookinglorward to seans the staff a8ain at the sesslons I was scar&J ¢)f comthg to them t*fore t fm rbcyrf." to Thaf* yo￿. Jp txsatxlity I019 of W(xk . • Bolton Adult Autism Support THE DIFFERENCE BAAS MAKES In June 2025 we clrculated a survey on tK)th our soclal medla and vla emall. asklng our Servlce Beneflclarfes to provlde feedback on the servlce they recelve at BAAS. wlth the followlng results:_ 76% of tIK>se Qualitative Feedback -1 think ￿Ople con ￿ Invofved with BAAS os little or as rn￿h os tl toilored aPFYCXKh." -&4AS staff made me fed seen and ￿lidated. Which sa￿d my life at "Amazing ￿ of wople. I feel listenÉYl to ond tWKlerstood. The 5￿pCrt BAAS prO￿deS is unmeasuroNe. l only experienced BAAS as o carer and through the welfore bel￿ serwce. Ixrt I connot thonk them enough. l am o¥vore of the service tly provide for outrstK odults ornl it is o c¢xrfort to krthv they ore -1 reoHy enjoy beirnj o port of 8AAS Offxl beiry olqe to tolk to people ob¢xrt autism with confidence.- Bolton Adult Autism Support BEFRIENDING SERVICE Our un￿ue Autlsm Specfrfk Athlt Focused Befrlending Servke contlnues to be an extremety valuable resource In Bolton. meeung the needs of autistbc adults wtK) require more tESFX)ke levels of sUp[￿l Togettrw with the direct beneftciaries of the Befnendlng serY￿e. thls fxoject also t)eneffts carers whose loved ones are thnvlrg as well as Our fantastlc volunteers who achieve great fft)b satisfaction from ttrEir voluntary wor The powlarty of the Befr￿ling Service has. howev￿. resufted In there being an extermled wamng Ilst for service benefICia￿ seeklng thls Supp(rt as the demand In people requestlng a befriender has consistentty Outstnpped the rate of volunteer recrultmenL and our operauonal capacity to manage an Increasing number of l￿fflendIng relauonshlps. BAAS has SUPFK>rted 20 BefrfwKllng Relationshlps wlthln ttrE last reportlng year. and the Impact of the Befrierkllng SerY￿e conunues to ￿ a realty bereflcial one for ttrK)se engaged In tKbfnendlng matches. After c(ynpleu of wellbe￿8 aSses￿nts we have four¥J the followi￿- serV￿e Beneficiary Overall lffe sau5factwi ￿%1$ at the start of a befnendlng relatbnshlp were an avrye of 4 After12 months engagement with a Volunteer Befnender. these self. reF￿e￿ lffe sausfactjon levels had rtsen to 79 At ttr* start of year we matcw Na￿. an autistic adult ar*1 unpakj carer. to volunteer as a befrlW)def wlth Lucy. an autjsuc aduft ifving In Supported accomrnodatk￿. Nary and Lucy have the following to say about thdr expenefKe of being part of a bemenclng relauonshlP:_ -1 struggle to mak• fri•ndships as an autistic adult it's really nice to know ther• is someon• out th•r• who will m••t up with m• for a coff•• and chat.- l enjoy m••ting th• person I b•fri•nd. w• hav• r•ally good chats. The p•rson l am match•d with is an absolut• fountain of knowl•dg•. and I am learning so much from spending time with them." Nancy Bolton Adult Autism Support SOCIAL & LIFE SKILLS We have conunued to ddfver Our S(Kial & Lffe Skllls ProJecL Wlth 70 sesgons belng IEld this reportlng year. 439 atterKlarKes across £*ents. Our fortnighty Auttsm DIScusSk￿ Groups contlnue to be a realty valuable reS(￿r(e for servke b￿fiCIaneS to come together. ar*1 share t￿r Ilfe expen￿￿eS In a safe. Suprortfve er￿rOnment Equalty of value has been cCxnmUn￿ trt￿ qutt night& arts arKJ crafts w¢yksr￿pS aThJ Ilfe skllls sessi￿75. s￿h as c¢y)kin2 5kll& wfwe we help Our seTh￿e beneficianes to gain confklwKe In kltctrw. as well as Wve tsps healthy eatkng af*1 ec(NK)rn￿ grocery shoppkn& Y'r4 Day Trip to York Awalkints Park Cooklng Skllls Cajun Rlce An afterrK>on at Crazy Golf Lego Building Evenlng io Bolton Adult Autism Support WELFARE BENEFITS Wlth formal tralnlng and ongolng support from the Servlce Manager. who has a background in wetfare benefits delivery at Citlzens Advice. our dedicated Welfare Benefits Adviser has continued to gain valuable experlence In her role. providlng dlrect support to Autlstlc Adults and thelr Carers. enabllng them to achleve the dlsablllty welfare ber)eflts to whlch are entitled. At BAAS. we support people at every stage of the dlsablllty welfare benefft process. from flrst appllcatlon all the way through to representation at Flrst Tler Trlbunal Appeals. The extenslve Itved experlerKe of BAAS staff. ensures our team are unlquety placed to offer thls type of Indlvlduallsed support where It Is needed the mosL allevlatlng poverty and Improvlng the wellbelng of autlstlc adults and carers allke. Throughout thls reportlng year. 32 indivthals have been supported In elther the appllcatk>n or appeal of the followlng 39 benefit issues"_ 12 Personal IndeP￿e Payments Appllcatlons Kl Personal Independence PaYM￿ts Renewals 11 Personal IndeperKlence PaY￿￿nts Mandatory Reconslderatk)ns 2 Persorkil Indepwdence Payments Flrst Tler Trlbunal Appeals 3 tkniversal Cre(It Llmlted CaPa￿lIty for Work Applkatlon5 l Unlversal Credlt Llmlted Capablllty for Work Mandatory Reconskjeratbon 23 outcomes have so far b￿n recelved for the above benefft Issues. wtth 17 of these 23 recefvlng a successful result with an ongoing award of disability welf¥e benefits. ranging from a pthod of 2 to 6 ye4¥S. provldlng our servlce beneficlarles wlth long term financial security. In this reporting year. a total of £291538 In COnfirn￿d welfare beneflt entitlement has already been awarded. with a further projected welfare benefit entitjement of £243.031 expected! Bolton Adult Autism Support ADVOCACY A Case Study Mary. an unpald carer in her 6(fs. Ilves with is the only support system for her autistic grandson knseph. in his early 2(Ys. Mary is the appointee for Joseph and manages all issues on hls behalf. Mary came to BAAS seeking Support with Joseph's Personal IndeperKlence Payments renewal. We Supported Mary and Joseph to complete a PIP renewal form arKI also helped them with advocacy durlng a PIP telephone medlcal assessfT)ent wlth the DWP. At reassessmenc the DWP unfortunatety foufKI Joseph to be irdlgible to recelve PIP. Mary and Joseph felt defeated by thls arkl were about to glve up. when we encouraged th￿n to keep trying as we had assessed Joseph as stlll meeting the criteria for an award. We went ￿ to SUPFX)rt them wlth a marKlatory reconsiderat1￿. and after l(x)king at Joseph's appllcation agaln. the DWP declded to relnstste Joseph's standard dally living component of PIP for a perlod of 3 year& totaling £11474. pkn a baCkpaYrr￿C of ll.140. Durlng exploratlon stage of our Inltlal apFx>lntmenL we also dlscovered that Joseph had t￿) wessured to slgn up for a tralnlng c(xJrse that he was unable to Ur￿ertake. because of the way he was Impacted by Autlsm and ADHD. and the 80 mile r￿nd trip that he W￿ld be required to travel each day. to a comb1nat1c￿ of impulsfvity caused by ADHD and a social communlcatlon dlsability. Joseph Struggled to recognise that he was belng unfairly pressured Into slgning up for the Course. or fulty conslder the IM￿&cationS when making thls cornmltment When Mary. who had not been present at the tlrne that Joseph slgned up for the course. learned of the events and coM￿aIned to the college. explaining Joseph's circumstsnces. the college refused to tske kneph's neurcxllversity into account Insistlng he must stlll pay for the course. whether he attended or not as he had s18r￿￿ a contract wlth thwn. Whw the fee remalned unpaid. the college then passed the Outstanding COuf5e fee of E5.560 (￿t0 a debt collector. With Joseph and Marys consent we lialsed wlth Our colleagues at Bolton Money Sk1115 Servlce. who advised us of the steps we needed to take to provide effectlve advocacy. and followlng thls. we wrote to both the college and the debt collector. explaining the reasons why rt was not possible for Joseph to undertake the cc￿rSe. the unfair circumstsnes that were involved when he signed up. along with the significant detrimental impact pursuing the outstsnding fee was having on both of our service beneficiarie& Following Our intervention. the college agreed to wipe the c￿(Se fee. and the Outstanding debt of £5.500 was ￿VOked. Bolton Adult Autism Support CARERS SUPPORT Our monthty Carers Onty Support Grow). headed In a voluntary Capac￿ by the Chair of Trustees. Roselle. contlnues to be an extremety valuable resource for unpaid carers of autistsc adults In Bolton provldlng a safe space. opportunrtjes to chat atX)ut shared Ilfe exFEnerKes and the chance to recdve useful 1nf0rn￿tk)n. heiyng Our carers to feel cor¥)ected wthln their local comm(￿￿ and truty valued In their role. LJ14 For Carers Week 2025. we trEkJ a spec￿1 event provlding a buffet for carers. a goody bag of wellbeing treats. and we also delvered a v￿11t￿lng workstrM)p. frEI￿ng carers to pause. take ume to reflect arKI connect ￿th their bodes through breathwork arKJ relaxatk)n technIqU￿. We have also coll3tx)rated on two occasions wrth Stars & Stlches. a local organisatk>n kx)klng after ottws through the means of arL Our carers have realty beneflted from the Input and expertlse of Stars & Stitches. hel￿ng them to explore their emotions through their own creatlvty. In addrtk)n to the pastoral acuvmes descnbed at>Ove. we have also facilitated some Information sessions. Such as Cw Morbey Services. Bolton Money Skllls a￿ One-lblnt Counselllng Service. equlpplng Our carers with knowledge of local services which may help ttrEir circumstances. There have been 51 attendances across 10 Carers events. Bolton Adult Autism SuDDOrt VOLUNTEERING AT BAAS Student Work Placement Provlder -my pl￿￿nent at BAAS has t*en a very Informative experferKe. Slttlng In meeungs. I have not only learnt atX￿t the way autistic alults Ilve t1￿11r Ilves. t)ut also tt ways In which their carers do too. BAAS has expanded my Interpersonal arKI ProfeS￿Onal skllls. which I wiii go on to utiiise In the future. l am grateful for my placement to have been at BAAS. and I have learred so much dunng the weeks I have been here. Thls placement has to Polnt me In ttr￿ direction for which I w(xAd Ilke my future career to be fOC￿e￿ Thank you." Thanks to dedlcatlon and hard vA)rk of our Volunteer Coordlnator. we have be￿ Incredibly fortunate to have worked alongslde an Invaluable team of 33 Volunteers thls year. who have undertaken the followlng rOl￿- Befrlending Volunteers 19 volunteers have been Involved In Supportlng autlstlc adults thr￿￿7 bespoke (xle to one befrierKJing relationships. Social Activity VolLmteers 8 volunteers have Supported our serv6ce beneficlarles arKI Outreach team at soclal actlvltles. Administrative Volunteers 2 volunteers have worked In the office to help us wtth ongolng admlnlstrauon. undertaklng tssks Such as updatlng (￿r webslte. We have been really ￿eaSed to wdcome and support 4 stLKlent work placern￿ts from Manchester Metropolitan University. We asked our volunteer5 wty tlw choose to freely give thelr vakMble tirne to help BAAS support autistK a(kJlts and carers. and you can hear some of their thoughts on the following page! 14 Bolton Adult Autism Support VOLUNTEER TESTIMONIALS Michael. Admin Volunteer Marion Befriending Volunteer my and us• skills that I hawlgarnt in the pasL l Of¥Oy doing ¢xdy1garn abwt rbv4V th•nz8 but I sw>p¢xt to an autistic ad￿[ hglpinz to r•¢kn• th•ir social isolatiorL I qni(ry Kaylelgh Activities Volunteer Samantha Befriending Volunteer vol￿t9•f b9(*￿4 I w*it to bg part of the autistic coMr￿nity. I q￿lY •V to (￿lIs• that BAAS is an sowh•r•. It makes rne f•el Ik• fm In the L￿t reporting year L019 hours of voluntary ￿rViCe has taken place at BAAS!!! 15 Bolton Adult Autism Support TRAINING DELIVERY At BAAS we have a structwÉYl arKI rigorous in house training program which we deliver to all of our voluntows. enabling them to support our sÉYvice I￿ef￿lane5 in the best possitAe way. We also deliver this training to new staff members. trustees. and when invited. extemal organisation We have three separate modul@s which people undertake. and the training is delivered tty our Training & Outreach Facilitator. The feedback detailed below 15 from volunteofs who havp engaged in our training program:. Autism Awareness Module -1 fc4md the trolnin9 to be very Inf0m￿ti￿> and tt has answEred questfons r an excellent presentation l fed I ho￿ a reolly 9￿d UnderSta￿lI￿j of outism.- Ihe maten.ol is realfy comwehensive. ft wu5 quite educotionol to come acr new things at¥￿t outism. Those ddivenng training absolutely had a gcxxl urKlerstandiw of the topK and the explonotions which come alow with the trnining *tre reolly hdpfirf. The troiner did a gocrfli* in mokiThJ the session Befriending Module instarKe& The chrL Trustees are committed to pr(Al￿[ng a secure environment for the vdrwable ber￿fi(￿n@S crf sorv￿@ Stsff DBS clwkod arf roc￿¥@ [d￿ant tralnlng on safe&wrdlnB p￿￿edUr@S. Decision Makin2 Th@ board of Tfustoos delogatÈ thè day-ttsday opu3ty0nal ruThnJng of BAAS to the service Markager and relevant staff. Truste@ Managernent rruslee vxwcles ¥e advortlsed ￿￿11clY appltants are1￿￿ted to C¢￿t￿t the CP41r ￿ Trustees an Informal Cc￿VerSatkjn bef(￿? appi￿n￿ Once an applk2ts)n ts Submitted. followng 3 meoting ￿th ttr￿ Chair person and approv31 from the b03fd thoy wlll bo Invlted to attond 3 mooting. TP￿r formal 3ppC￿nt￿I1t as eithor 3 trustse ￿ cw)tQd mantt￿r ￿11 be wotèd ￿ at the noKt trustso r￿etIn& oso IppointQd 3s a TfuStQQ dunThR tho yoa r ￿11 h3vQ to Sts￿ down at AGM al￿ bo forrnallyapFK)IntQd by rnomtw Trusteo Induction & training Once 3PWlntod. Tfustoos wiii ISs￿d wlth 3 pact rtludine t re5porislblllt￿5 35 3 Trustee 3nd a role (lescrlpuon they ￿11 get a t(￿r of t org3nisatK>n an O¥prwI￿ of 59fYice5 (lellvered ar*1 SLiff te31ll. T VAII be 3lkJcated a Trll5t￿ vkno wlll O¥ef5eo tholr ITKI￿1¢￿b. The CF4ir person ￿11 make arrangements to Support any IdentIf￿ tsainlng rwts ￿11 bo aval￿b￿2 to d15CuSS tho as t@quirE￿I. Tho twrd of 3k)ng wrLh Sorv￿@ Managor. rost￿57b￿ for dlrocUn& controllirk& runn[ng ar*1 opet3tlng the Char￿ on 3 daily ba￿5. All TfusEee5 gi¥e twr ume freely. any ￿penSeS related to the dut￿ carned Out by Trust￿5 arkj rolatQd Party tranSaCt￿n5 aro115t￿ In tho notes to t ((￿n￿ In thls rewrung TfuSt* r£rel￿d re[nunerat￿n ttr*re wgro w Trust￿ oxwn5os or to13tod party transacu￿& st3ff pay ts Sot and wbewed by Tru5te8& taking advke from exLerrbal S￿rces. 2L **Bolton Adult Autism Support** ## **Trustees’ responsibilities in relation to the financial statements** . The Charity Trustees are responsible for preparing a Trustees Annual Report and financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice). The law applicable to Charities in England and Wales requires Trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the Charity and of the incoming resources and application of resources of the Charity for that period. In preparing the financial statements the Trustees are required to: - Select suitable accounting policies and then apply them consistently. - Observe the methods and principles in the applicable Charities SORP. - Make judgements and estimates that are reasonable and prudent. - State whether applicable accounting standards have been followed subject to any material departures disclosed in the financial statements, and - Prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in operation. The Trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the Charity and to enable them to ensure that the financial statements comply with the Charities Act 2016 the applicable Charities (Accounts and Reports) Regulations, and the provisions of the Trust Deed. The Trustees are also responsible for safeguarding the assets of the Charity and for taking reasonable steps for the prevention and detection of fraud and other irregularities. ## **Approval** The report was approved by the Trustees on 26th of February 2026 and is signed on their behalf by Signed Chair Date 26[th] February 2026 22 Bollon Ad￿ Autlwn Support To the Trus*u of Athjlt A￿l¥M I hve eX￿Ined the of Bohon Adult A￿l￿n tt*14 etmltd 31. DEr¢mber 2025 which ¥u)rdwKe with the KcowM4n8 p)li¢ia ¥rt in N￿¢ I w thc Respe¢tive Re•poulbilitio of ••d Examiwer Charitie5 Acr 2011 ('the Act.) f(Y bein8 Swisfied tht ￿¢￿￿1 give a Ind fair vi¢w. I r¢pxi in resFcr of my ex*mination of the charity's xcourns carried unths S¢¢tion 145 of ik Act in carryin8 Ixrt my examinati￿ I followed applKable Dirediorn Bifvtn by ihe Charity commi551L￿ uTrJef Jtttion 145(5Mb) of ttr* ACL ofoplmlD• My exkni¢t*i¢)n waj ¢4)rMI￿t￿l in X¢kYda￿t with the Dir￿10￿ ofthe Chvity C(KnmiMIL￿ for En8l*rkl and Wthi in Compli￿￿¢ with thr ofpr*di¢e (ffl Examin￿ll￿ ofctr*rities' A¢c(wnts. An examirwti4Jn includes A review of the Kwuniin8 kcFrt by the charity •NI • c(vnp•rI￿)n of the with It i￿ludeS ¢oNiderntion of any unusuAI i*ms ￿ dixl(K%wrJ in the ￿l￿nts *rMI setk¢n8 expEan*l￿￿ from I￿￿te ¢M¢¢rnin8 any swh manerj. The ￿0¢¢d￿rI wide evide￿¢ th* wcwld te required in •NI £w￿n￿Y. l exm •n I￿}11 opinion on the Oplnlo I have cThnpleted my exthninat1￿K I hA* M CLYKerns aThl hANt ¢Thne ilher in rAWW¢ioA with I examiTrption w whi¢h attallI￿ JlKwld be thawn in this ryyt in ￿der w amble urmlern￿n8 of the Marrers ￿ which l am required tL) reF¥￿ by excwi I have no CO￿tm$ and hove ¢iAne Lxhgr in wlth thr ex•ninKioft w whlch attenti￿ th￿Id be drnwn in this in L¥d¢r to ernble i woper oftr* T*ethth¢s ts be rexl&. SI￿•d. David Taylor Seni(r A￿lItOr 30 Much 2026 Harrs ￿ Wemmirnter 10 W¢¥tmin*r ROUL Mx¢lufiel4 Cl*thirr SK12 IBX 23 **Bolton Adult Autism Support** ## **Statement of Financial Activities for the 14 months ended 31[st] December 2025** |**Receipts & Payments**
**Accounts**||||**2025**|||**2024**| |---|---|---|---|---|---|---|---| ||**Notes**|**Unrestricted**|**Restricted**|**Total**|**Unrestricted**|**Restricted**|**Total**| ||**£**|**£**|**£**|**£**|**£**|**£**|**£**| |**Income**|||||||| |Charitable Grants|**5**|**61,849**|**47,076**|**108,925**|**5,126**|**63,507**|**68,633**| |Donations &
Fundraising|**6**|**5,934**|**-**|**5,934**|**3,159**|**-**|**3,159**| |Bank Interest Received|7|**832**|**-**|**832**|**93**|**-**|**93**| |**Total Income**||**68,615**|**47,076**|**115,691**|**8,378**|**63,507**|**71,885**| ||||||||| |**Expenditure**|||||||| |Charitable Activities|**8**|**15,473**|**41,991**|**57,464**|**839**|**32,862**|**33,701**| |Administrative
Expenses|**9**|**13,521**|**24,227**|**37,748**|**5,205**|**31,899**|**37,104**| |Governance Costs|**10**|**900**|**-**|**900**|**-**|**2,275**|**2,275**| |**Total Expenditure**||**29,894**|**66,218**|**96,112**|**6,044**|**67,036**|**73,080**| |Transfer||**(180)**|**180**|**-**|**(79)**|**79**|**-**| |**Surplus of Income**
**Over Expenditure**||**38,541**|**(18,962)**|**19,579**|**2,225**|**(3,450)**|**(1,195}**| ||||||||| |**Balances brought**
**forward**||**22,303**|**32,030**|**54,333**|**20,049**|**35,480**|**55,529**| |**Balances carried**
**forward**||**60,844**|**13,068**|**73,912**|**22,303**|**32,030**|**54,333**| The Statement of Financial Activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities. The notes on pages 26 to 33 form an integral part of these accounts. 24 **Bolton Adult Autism Support** **Notes to the financial statements for the period ended 31 December 2025 1. Accounting policies Charity Information** Bolton Adult Autism Support exists to promote and protect the physical and mental health of people with Autism Spectrum Conditions (ASCs), their families and carers in Bolton and the surrounding areas, through the provision of support, education and practical advice, including the relief of poverty and distress and to advance the education of the general public in all areas relating to Autism Spectrum Conditions (ASCs). **1.1 Basis of preparation** The financial statements have been prepared in accordance with the charity’s governing document, the Charities Act 2011, FRS 102 “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 account in accordance with the “Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) “. Bolton Adult Autism Support meets the definition of a public benefit entity as defined by FRS 102. The financial statements are prepared in sterling, which is the functional currency of the charity. Monetary amounts in these financial statements are rounded to the nearest pound. The financial statements have been prepared under the Historical Cost convention. The principal accounting policies adopted are set out below: The accounting period has been extended to coincide with the date of transfer of the existing charity to Befriending & Adult Autism Support, Charity Registration No 1215829. Prior year comparative figures are for a 12 month period and are not entirely comparable. **1.2 Going Concern** At the time of approving the financial statements the Trustees have a reasonable expectation that the charity and its successor 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** General Funds are available at the discretion of the Trustees in furtherance of the general objectives of the charity. Restricted funds are funds subject to specific restrictions and conditions imposed by the Donor or by the purpose of the grantor of the funds received. **1.4 Income** 25 **Bolton Adult Autism Support** All incoming resources are included in the Statement of Financial Activities (SoFA) when the charity is legally entitled to the income after any performance conditions have been met, the amount can be measured reliably, and it is probable that the income will be received. ## _Notes to the financial statements continued_ For donations to be recognised the charity will have been notified of the amounts and the settlement date in writing. If there are conditions attached to the donation and this requires a level of performance before entitlement can be obtained, then income is deferred until these conditions are fully met or the fulfilment of those conditions is within the control of the charity and it is probable that they will be fulfilled. No amount is included in the financial statements for volunteer time in line with the SORP. ## **1.5 Expenditure** All expenditure is accounted on an accruals basis and has been classified under headings that aggregate all costs related to the category. Expenditure is recognised where there is a legal or constructive obligation to make payments to third parties, it is probable that the settlement will be required and the amount of the obligation can be measured reliably. Operating leases Rentals payable under operating leases are expensed as expenditure is incurred. Costs are defined as follows: Charitable expenditure The costs delivering the charitable activities. All costs are allocated between expenditure categories of the SoFA on a basis designed to reflect the use of resources. Costs relating to a particular activity are allocated directly and other costs (support costs) are allocated on an appropriate basis to reflect the usage of resources, in line with the Trustees’ estimate of core staff time spent on the activities. ## Administrative expenses These are costs associated with the operation of the office, staff and volunteer recruitment. ## Governance costs Expenditure on the independent verification of the accounts and Trustee meetings. The charity is not registered VAT and therefore all its input tax is irrecoverable. Expenditure is analysed inclusive of VAT where this has been incurred. ## **1.6 Tangible fixed assets** Assets costing less than £500 and not forming part of a related series are not capitalised but written off to revenue in the year of acquisition. Fixed assets that are funded by grants are expensed when the assets are acquired in the year of acquisition. 26 **Bolton Adult Autism Support** _Notes to the financial statements continued_ ## **1.7 Cash and cash equivalents** Cash and cash equivalents include cash in hand, deposits held at call with and amounts held in bank current accounts. ## **2. Critical accounting estimates and judgements.** In the application of the charity’s accounting policies the Trustees are required to make judgments, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates. ## **3. Taxation** The charity is an exempt charity within the meaning of schedule 3 of the Charities Act 2011and is considered to pass the tests set out in paragraph 1 Schedule 6 of the Finance Act 2010 and therefore it meets the definition of a charitable organisation for UK corporation tax purposes ## **4. Debtors/creditors receivable/payable within one year** Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in expenditure 27 **Bolton Adult Autism Support** ## _Notes to the financial statements continued_ ## **5. Charitable Grants Received** ||2025|2024| |---|---|---| |**Restricted Income**|£|£| |National Lottery RC|24,076|35,408| |
National LotteryAWA|-|20,000| |CRH Charitable Trust|13,000|-| |Bolton Fund|5,000|5,000| |Charity Services Grant|3,000|3,000| |
Bolton Carers Fund|2,000|| |Bolton Xmas Fund|-|99| |**Total Restricted**|47,076|63,507| |||| |**Unrestricted Income**||| |Lloyds Bank|25,000|-| |Postcode Neighborhood Trust|23,500|| |Peter Kershaw Trust|3,749|-| |SirJames & LadyBolton|4,000|3,000| |Stagecoach|2,500|-| |Skipton BuildingSociety|1,500|-| |Morrison’s|1,000|| |ASDA|600|626| |Eric Wright|-|1,000| |People’s Postcode Lottery|-|500| |**Total Unrestricted**|61,849|5,126| ## **6. Donations, Fundraising and gifts received** ||2025|2024| |---|---|---| ||£|£| |Fundraising and donationsreceived|5,654|3,159| |University of Greater Manchester|150|-| |
Membership|130|-| |**Total**|5,934|3,159| ## **7. Interest received** |**Interest received**||| |---|---|---| ||2025
£|2024
£| |Deposit Account|832|93| 28 **Bolton Adult Autism Support** ## _Notes to the financial statements continued_ ## **8. Analysis of expenditure on charitable activities** |Staff costs
Event costs
Volunteer expenses
**Total**|Unrestricted
Restricted
Total
Total
2025
2024
£
£
£
£
12,762
39,966
52,728
31,287
1,523
851
2,374
653
1,188
1,174
2,362
1,761| |---|---| ||15,473
41,991
57,464
33,701| ## **9. Administrative Costs** |**Administrative Costs**||||| |---|---|---|---|---| ||Unrestricted|Restricted|Total|Total| ||||2025|2024| ||£|£|£|£| |Staff costs|4,755|12,033|16,788|13,891| |Buildingrunning costs|6,210|7,278|13,488|7,619| |Legal costs|-|-|-|4,415| |
Office costs|2,447|1,950|4,396|5,098| |IT & Software|39|1,372|1,411|5,200| |Insurance & payroll costs|50|1,104|1,154|781| |Advertising & Marketing|-|410|410|20| |
Website|20|80|100|80| |**Total**|13,521|24,227|37,747|37,104| ## **10. Governance Costs** |**Governance Costs**|||||| |---|---|---|---|---|---| ||Unrestricted|Restricted|2025|Restricted|2024| ||£|£|£|£|£| |Independent Accountants fee|900|-|900|2,160|2,160| |Meeting expenses|-|-|-|115|115| |Total|900|-|900|2,275|2,275| 29 **Bolton Adult Autism Support** ## _Notes to the financial statements continued_ ## **11. Employees** The average number of employees during the period was ||2025|2024| |---|---|---| |Operations Manager|1|1| |Service Delivery|3|2| |Administration|2|1| |Total|6|4| |||| |Staff Salaries|£68,429|£44,347| |Pension Costs|£1,087|£831| There were no employees whose annual remuneration was more than £60,000 in the period to 31[st] December 2025 or the previous 12 month period. The remuneration of key management personnel was £25,982, as adjusted for the equivalent 12 month period (2024 £25,000) No Trustee received either remuneration or reimbursed expenses in either period. No related party transactions have been reported to the Board of Trustees. No grants have been received from UK Government sources. 30 **Bolton Adult Autism Support** _Notes to the financial statements continued_ ## **12. Analysis of Charitable funds** |**12.**
**Analysis of Charitable funds**|||||||||||| |---|---|---|---|---|---|---|---|---|---|---|---| |**Restricted Funds**|As at 1st
November
2024
Brought
Forward||Income|||Expenditure||Transfers||As at 31st
December
2025|| ||£||||£||£|£|||£| |National Lottery RC||14,064|||24,076||(35,063)||(604)||2,473| |CRH||-|||13,000||(9,293)||||3,707| |Bolton Fund||-|||5,000||
(859)||-||4,141| |Charity Services Grant||2,299|||3,000||(5,299)||-||-| |Bolton Fund Carers||-|||2,000||(213)||-||1,787| |National Lottery AWA||11,715|||-||
(12,319)||604||-| |Bolton Fund||2,412|||-||(2,494)||82||-| |CRH Grant||1,540|||-||
(580)||-||960| |East Lancs Masonic Charity||-|||-||(98)||98||-| ||||||||||||| |Restricted Funds||32,030|||47,076||(66,218)||180||13,068| |**Unrestricted Funds**|||||||||||| |General||22,303|||61,849||(29,894)||(180)||54,078| ||||||||||||| |**Total**||54,333||108,925|||(96,112)||-||67,146| 31 **Bolton Adult Autism Support** _Notes to the financial statements continued_ |_the financial statements continued_||| |---|---|---| |**13. Debtors**|**2025**
**£**|**2024**
**£**| |Due from successor CIO|608|-| |Rent deposit|2,000|-| |Total|2,608|-| |||| |**14. Creditors**|**2025**
**£**|**2024**
**£**| |PAYE due|-|369| |Pension due|218|169| |CreditCard|737|-| |Accrued expenses|1080|1,200| |Total|2,035|1,738| |**15. Funds Analysis**|**15. Funds Analysis**|**2025**||||**2024**|**2024**|| |---|---|---|---|---|---|---|---|---| ||**Unrestricted**
**£**|**Restricted**
**£**|**Total**
**£**|**Unrestricte**
**d £**||**Restricted**
**£**||**Total**
**£**| |Current Assets|60,844|13,068|73,912|22,303||32,030||54,333| |||||||||| |**16. Non-Cancellable Operating Lease**|||||**2025**
**£**||**2024**
**£**|| |Within one year|||||11,048||9.080|| |
Between one and five years|||||11,960||11,048|| |
After five years|||||-||-|| ## **17. Subsequent events** On 25[th] September 2025 Trustees passed a resolution to create a Charity Incorporated Organization named Befriending & Adult Autism Support, to take over the operation of Bolton Adult Autism Support. The new charity was registered with the Charity Commission on 19[th] November 2025 with the number 1215829. The new charity commenced operations on 1[st] January 2026 and will acquire the net assets and the office lease of the existing charity from that date. It is estimated that the net assets will be £73,912. 32