Docusign EnvelopÈ ID". OA76BOD3-F93tk48CF-9D9F-51DE673A8COO Registered Charity Number.. 1165038 PDA SOCIITI, The PDA Society Annual Report and Unaudited Financial Statements for the year ended 31 March 2024 Docusign EnvelopÈ ID". OA76BOD3-F93tk48CF-9D9F-51DE673A8COO Contents Annual Report and Unaudited Financial Statements for the year ended 31 March 2024........... Contents.......................................................................................................................................... Legal and administrative information Trustees, annual report................................................................................................................... Structure, governance and management.................................................................................... Objectives and activities. Charitable Objectives................................................................................................................... Achievements and performance ...................... Providing high quality information .12 Training and Consultancy.... Personalised Support . Underpinned by research and evidence . Our funders-a thankyou......................................................................................................... People, Systems & Resources.................................................................................................... 11 Systems...................................................................................................................................... 11 Financial review and reserves Policy............................................................................................. 12 Trustees, responsibilities in relation to the financial statements Independent Examiner's Report to the trustees of The PDA Society I'the CIO") . Statement of financial activities..............................................................................................................15 .13 .14 Balance sheet............................................................................................................................................. 16 Notes to the accounts............................................................................................................................17-23 Docusign Envelope ID: 0A76B0D3-F93D-48CF-9D9F-51DE673A8C00 ## The PDA Society Trustees' annual report for the year ended 31 March 2024 The Trustees are pleased to present the annual report and financial statements of the charity for the year ended 31 March 2024. The financial statements have been prepared in accordance with the accounting policies set out in notes to the accounts and comply with the charity's governing document, the Charities Act 2011 and the relevant version of the 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). ## Structure, governance and management The Charity is a Charitable Incorporated Organisation, number 1165038 and is operated under the rules of its constitution, the documents of which are dated 5 January 2016. The charity previously operated as an unregistered group. The assets and liabilities of this organisation were transferred to the CIO on 1 April 2016. Strategic management of the charity is the responsibility of the trustees who are elected and co-opted under the terms of the constitution. Our employed staff team supported by volunteers (including trustees) and self employed contractors are responsible for delivering the strategy that is set by the board. The trustees confirm that they have referred to the Charity Commission's guidance on public benefit when reviewing the Trust's aims and objectives and in planning future activities. ## _**Charitable Objectives**_ **To promote the relief of persons with Pathological Demand Avoidance (PDA}, a profile of Autistic Spectrum Disorder, and their families and carers, in particular, but not exclusively by:** **a.} Providing information, advice and support to those persons with PDA, their families and carers including those awaiting diagnosis, and** **b.) Advancing the education of the general public, in particular those responsible for the care, treatment and diagnosis of PDA by raising awareness in all matters relating to PDA.** **3** Docusign EnvelopÈ ID". OA76BOD3-F93tk48CF-9D9F-51DE673A8COO Objectives and activities PDA society exists to make life better for PDA people and everyone in their lives. PDA stands for Pathological Demand Avoidance and this name is used to describe autistic people for whom any kind of demand triggers a fear response. This is more than not wanting to do something, or refusing to do something, it is the experience of being unable to do things leven things you desperately want to dol if at a conscious or unconscious level you perceive them as threatening your autonomy. For some people even bodily urges like thirst or hunger can be perceived as demands. Yet autistic people with a PDA profile often don't get the support they need to thrive. This causes completely avoidable harm and can lead to very poor mental health outcomes. And this is where PDA Society comes in. We care about PDA people and believe that happy autonomous lives are possible- everything we do is about trying to make life better for PDA people and the people who care about them. We do this in three ways, all underpinned by research- 11 By providing high quality trustworthy information about PDA through our website and social channels. 21 Offering training and consultancy to professionals and to family members of PDA people to help them understand PDA and approaches that are helpful. 31 Providing personalised information, support and signposting to people who need it to find a way through a particular issue. Everything we do is based on the evidence that is currently available, and we actively encourage the creation of new high quality research, and seek to use research and learning from practitioners to influence changes in policy and practice that make life easier for everyone in the PDA community. In setting our objectives and planning our activities, our trustees have given serious consideration to the Charity Commission's general guidance on public benefit. The issues affecting PDA people and their families are found throughout the population. Our services and resources are available to any member of the public who needs information or support around PDA. Through our education, research and policywork, we attempt to raise awareness of PDA in the general public. All of our findings are available to members of the public, service providers, PDA people and their families. We are the UK'S only charity dedicated to supporting Autistic people with a Pathological Demand Avoidance IPDAI profile. Founded in 1997 by parents of PDA children and registered as a charity in 2016, we have 27 years, experience working with the PDA community to make positive change happen. Docusign Envelope ID: 0A76B0D3-F93D-48CF-9D9F-51DE673A8C00 ## Achievements and performance ## Providing high quality information This year 1.1 million people accessed information and resources through our website. The site provides a wide range of resources to help people understand what PDA is, what support is helpful, how to identify PDA, and what the experience of PDA being part of your profile feels like for people in their own words. The resources from our site are used by organisations all over the world to build an understanding of the challenges PDA people face, and how to best support them. We have grown to 116,512 social subscribers (a 37% increase on previous years) across our platforms. We are particularly proud of the community engagement and support around our win of the week posts where PDA people and their families can share what has gone well. This year we worked together with PDA Community members to produce a number of new resources including: Guidance on finding safe and appropriate services. - Information for researchers on the areas of research that were the highest priority for the PDA community. - Information for professionals and policy makers about the struggles PDA people face accessing support around their Mental Health. What people said about our information: "Accessible 27 /7 and user-friendly interface." "High standard of information and LOTS of it. Yippee!" "The information I was given has set me on the right path to understanding and advocating for my daughter which in turn has improved life for all of us in the family." "The website is an incredible resource, as is the helpline. Thank you." 5 Docusign Envelope ID: 0A76B0D3-F93D-48CF-9D9F-51DE673A8C00 ## Training and Consultancy PDA Society's training and consultancy team has developed our training offer over the last year, creating new distinct offers for different groups of people. This year we offered: - CPD accredited courses, aimed at supporting professionals across education, healthcare and social care. - A variety of bespoke courses/ consultancy packages that supported organisations to face their particular challenges. - A lecture series delivered by world renowned academics. - Q&A sessions focused on issues the PDA community are experiencing, with experts addressing questions raised by the audience. These were available both live and recorded for free and reached 5000 people. Speakers at national and regional events such as reaching an audience of 1558 people. In total this year the training team reached 8900 people through training and presentations. 4987 people attended our formal courses, 68% of whom were professionals. Feedback on our training continues to be extremely good. Here is the headline feedback averaged across all courses. Attendees are asked to give a point score of between 0-10. - The quality of the content 9/10. - The quality of the trainer delivery 9/10. - The level of help and support with queries 9/10. - I have a better understanding of what PDA is 9/10. - I have a better understanding of helpful approaches for PDA 9/10. - I feel better able to support the PDA person I care for 9/10. - I would recommend this course to others 9/10. Our new educational consultancy service has supported 7 schools this year and has received excellent feedback. Training income has shown a significant increase this year, supporting our objectives of providing information and support to the PDA community. What people said about our training: "real experience by people who have lived with (PDA) but also explain their point of view­ brilliant linkage to resources - loved the slides- very interesting and I am constantly thinking of other people I work with even as I am just listening to your presentation" "Was really informative, made me realise I am not crazy and helpful tips and understanding from PDAers to help me understand how my child might be feeling" 6 Docusign Envelope ID: 0A76B0D3-F93D-48CF-9D9F-51DE673A8C00 We provide three types of support: Peer support through our on line forum. - Solution based support through our enquiry line. - (Very occasionally) more in-depth support for families at high risk of significant harm where we identify we can make a difference in a way other organisations can't. PDA Society's online forum (which is maintained and moderated by volunteers) provides a safe place for community members to ask for information, advice and support from each other. Informally and empathically sharing what works. There are currently 4300 live users of the forum. Our enquiry line provides support, information and signposting to PDA adults, families and to professionals who are looking to get unstuck from a situation they find themselves in. Our trained enquiry line team are made up of trained professionals who have lived experience of either being or parenting a PDA person. When an enquiry is made through our site we match the person enquiring with someone with expertise that can help-then through email or phone calls our team will: Identify if there is information that could be helpful and share this. - Signpost to support that is relevant for the person enquiring. - Share their experiences, listen and empathise. This year the team supported 1359 people having on average 3 contacts with each person, with many people having their needs met in the first conversation and others needing repeated contacts to support through multiple and complex issues. The majority of people supported were parents, carers and family members (1186) followed by professionals and PDA people. The team have noted that the complexity of issues that are being brought to the enquiry line is growing year on year. In a very small number of cases (5 this year) we identified that there is significant risk to a family that is preventable (or minimizable) with our intervention and where there is no other statutory or charitable body set up to provide support. In these cases, with trustee approval, we provide a slightly higher level of support and advocacy. Our enquiry line services get consistently excellent feedback. 92% of people who used the service in the last 6 months said they learnt something new. 94% of people said they were likely or very likely to recommend the service to others. 93% of people said we helped them identify positive actions they could take to improve their situation. 74% of people said they saw improvements in the area they contacted us about as a result of the service. 97% of people said we were helpful or very helpful to them in at least one area of their life. 89% of people felt less lonely. 7 Docusign Envelope ID: 0A76B0D3-F93D-48CF-9D9F-51DE673A8C00 What people said about our support: "(The person I spoke to) was amazing. So much information, support, links to further info and support. So much was covered in one email. The reply was thoughtful, supportive and invaluable. I am so grateful for the enquirer line. " "Where do I start! I would consider it a lifeline and the two calls I had (and emails) have changed everything for us I am forever grateful. My advisor was so kind, friendly and knowledgeable and it was nice she could draw on personal experiences so I felt less alone. The information I was given has set me on the right path to understanding and advocating for my daughter which in turn has improved life for all of us in the family. I felt validated, believed and understood. I have recommended the service to many others since! Thank you. " "The service has been invaluable. I have received guidance and advice for every step of our PDA journey. I receive empathy, understanding and some chuckles. My family breathe a sigh of relief when they know I have a 'PDA' chat scheduled!! The service has quite literally been a life saver on so many levels, unlikely we would have survived without it." 8 Docusign Envelope ID: 0A76B0D3-F93D-48CF-9D9F-51DE673A8C00 ## Underpinned by research and evidence This year we undertook a large scale survey to understand what life is like for PDA people and received 921 responses. The findings for this are being released in 3 stages. Stage one was the release of PDA lives worth living in November 2023. PDA lives worth living report showed that autistic-PDA people are experiencing a mental health crisis. Key findings were: - 87% of PDA children & 82% of PDA adults have experienced severe anxiety in the last year. - 84% of PDA adults and 40% of PDA children have considered taking their own lives. - Despite the fact that 66% of PDA children and 82% of PDA adults felt they needed professional support for their mental health in the last year, one in four autistic-PDA adults couldn't identify anyone, either personally or professionally, who could give them the support that they needed. Those who could identify sources of help were mostly named friends or family members, as opposed to professionals. We have since worked collectively with PDA adults, parent carers and professionals to identify key areas which could improve this situation for PDA autistic people, which would likely also benefit other autistic people. The report focused on our belief that autistic-PDA people would have better health outcomes if: - Receiving a formal diagnosis was no longer a barrier to accessing support, with a focus instead on assessing and meeting the needs of all disabled people, even when the cause of their disability is not fully understood. - Professionals embraced the complexity and diversity within autistic communities, sharing widely different approaches that are helpful for people with different profiles, rather than assuming one size fits all. - Barriers in asking for help were reduced, by offering choice and flexibility in how that help is asked for and received. Signposting and specialist support was available to professionals, so they could offer effective help to PDA people in crisis. The report has been disseminated to key health professionals and has become the starting point for conversations with statutory bodies about how we can improve outcomes for PDA people. Stages 2 & 3 of analysis of the report have had their prep work in year. These will result in the release of Headline findings in May 2024 and a coproduced full report in July 2024. We also completed the research priorities work this year. In 2022, the PDA Society began a process of defining the top unanswered PDA research questions. The PDA community, professionals and researchers were invited to share their top unanswered questions through a survey, to which 551 people responded. Over 3,000 questions were proposed, which were refined to 1,146 unique questions. A further two stages of analysis were undertaken, refining these questions to a further 39 questions, summarised by nine overarching 'key questions'. We hope that the questions detailed provide a helpful basis to inform PDA research priorities and provide an evidence base for research funding. The nine research priorities identified were (in no particular order): - What are the origins of the experience of the PDA profile, including the specific nature of the demand avoidance? - How do people experience PDA, and the world around them, day-to-day? 9 Docusign Envelope ID: 0A76B0D3-F93D-48CF-9D9F-51DE673A8C00 - What impacts a PDA person's quality of life and what changes would improve outcomes? - How can professionals be better informed and services better configured or adapted to meet needs of PDA people? - How can specific needs and strengths of individual PDA people be better understood to make a difference to them? - How should we best and most usefully define and describe PDA? - What relational and therapeutic approaches help and what harm a PDA child or adult? - What learning environment and approaches are effective in meeting a PDA learner's needs? - How do a PDA person's needs change over time? Working in partnership with Kings College London we have supported the creation of two PhD opportunities focused on increasing the quality of research around demand avoidance in autism. The two successful candidates will begin their studies in September 2024. Our Research co-ordinator acts as a touch point for academics looking to undertake research into this area and has had contact with 12 ongoing projects and acted as a liaison and advisor on a range of research-related topics this year. We manage 4 specialist evidence gathering and dissemination groups for: - clinical experts - researchers - education professionals - short-term group focusing on commissioning safe services. Led by the PDA community the focus of our inclusion work has been the safer PDA professionals work and ensuring feedback from our latest survey shapes our work. The safer network is a time limited collaboration between PDA adults and safeguarding professionals to consider what guidance PDA people and professionals need to work safely together. It was released in time for Adult Safeguarding week in November. We also held working groups around parental blame and access to mental health with the PDA community. 10 Docusign Envelope ID: 0A76B0D3-F93D-48CF-9D9F-51DE673A8C00 ## Our funders - a thank you PDA Society can only continue to do the work we do because the community we support put so much effort in to raising funds for us. It means a great deal to us that so many people walk, run, cycle, put on craft auctions, play Minecraft, donate book royalties, ask their companies to donate, donate themselves monthly, or as a one off, or ask their wedding guests to donate, all of which have happened for us this year. The majority of our income comes from your generosity - we promise to continue to do our best to wring the greatest possible impact from every penny you donate. Thank you. Thank you to the trusts and foundations that have put their trust in us this year. We know funders are oversubscribed and this paired with how relatively unknown and misunderstood PDA is makes it difficult to secure funding. Thank you for seeing the value of our charity and the community we support. Everyone who funds us is making a vital contribution to securing happier lives for PDAers and their families everywhere. ## People, Systems & Resources This year has been a year of growth and change for our team. At the beginning of the year 3 themes of our work were managed by Trustee Volunteers, and in our core (employed) team alongside our CEO, we had a Training Co-ordinator, Communications Coordinator, Enquiry Line Co-ordinator and Finance & Operations Officer. Everyone except the Training Coordinator was part time. All our team are either a parent/ carer of a PDA person or are neurodivergent themselves. This influences the way our team works with everyone working flexible hours, from home in order to make the roles accessible to people at a high risk of personal or familial burnout. By the end of the year we have become an employee team of 9, including all but one of the employed team we started the year with. New roles include Training Administration, Community & Events Co-ordinator, People & Operations Lead, and an IT & Website Support Officer, all part time. The three original Co-ordinator roles have been deleted from the structure and replaced by management roles, which Co-ordinators have stepped up into from p[t ] April 2024. Our previous voluntary managers continue to be involved in the organisation, two as trustees and all three as members of our new managers advisory group - supporting our new managers where they feel they need extra support or advice. ## Systems This year we reviewed our governance policy in order to ensure that there was a clearer organisational schedule for undertaking quality checks and reviewing risk. We have begun a wholesale review of our policy suite, completely rewriting three core policies and scheduling fundamental changes to a further 8 in the coming year. We moved the whole team (including volunteers) onto a HR database that keeps their details secure and provides a single source of truth for accessing policies and procedures, managing leave, wellness and support for the team. Our newly recruited People and Operations Lead manages this database and is reviewing the use of other organisational systems to ensure we are working at or above industry standards. 11 Docusign Envelope ID: 0A76B0D3-F93D-48CF-9D9F-51DE673A8C00 ## Financial review and reserves Policy The trustees aim to maintain free reserves in unrestricted funds at a level which equates to approximately six months of costs associated with the operation of essential services. Currently this approximates to £148,756 based on budgeted expenditure for 2024/25. The trustees consider that this level will provide sufficient funds to deliver core services and ensure that office and governance costs are covered. The trustees consider that a level of six months is sufficient. The balance held as unrestricted funds on 31 March 2024 was £231,804 (2023: £136,070). Included in this is a balance held as designated funds of £72,251 (2023: £3,526). These funds were designated to support the planned operational development costs which includes the website development. The Reserves Policy is reviewed annually by the Trustees. The free reserves (general funds excluding the value of any tangible fixed assets) as at 31 March 2024 were £157,928 (2023: £132,309). Legal and administrative information Trustees Sally Russell OBE Chair Paula Webb Enquiry Line, Events and Safeguarding Lead Resigned October 2023 Hilary Harvey HR, Admin, Training and Forum Lead Jill Davis Education Lead Resigned October 2023 James Hulse Fundraising Lead Sacha Wheatley Inclusion Lead Craig Mc Cormack Treasurer (until 22nd April 2024) Sally Cairns Appointed 16 January 2024 Rachel Perrin Appointed 04 January 2024 Michael Pleasants Appointed 2 December 2023 Yvonne Mclintok Treasurer (from 23rd April 2024) Appointed 23 April 2024 Key management Elizabeth Archer Chief Executive Principal Address PO Box 6080 Sheffield 512 9EW Bankers HSBC 5 Wimbledon Hill Road Wimbledon London SW19 7NF Accountants Seven Hills Accountants Limited 57 Burton Street Sheffield 56 2HH 12 Docusign EnvelopÈ ID". OA76BOD3-F93tk48CF-9D9F-51DE673A8COO 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 the charity trustees to prepare financial statements for each 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 that must be disclosed and explained in the financial statements: Prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in business. The trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the f inancial position of the charity and to enable them to ensure that the financial statements comply with the Charities Act 2011, the applicable Charities (Accounts and Reports) Regulations, and the provisions of the Trust deed. They are also responsible for safeguarding the assets of the charity and taking reasonable steps for the prevention and detection of fraud and other irregularities. The trustees are re5pon5ible for the maintenance and integrity of the charity and financial information included on the charity's website in accordance with legislation in the United Kingdom governing the preparation and dissemination of financial statements. The Trustees, declare that they have approved the above report on signed on their behalf by: 30 september 2024 and are $1gMd by.. Yvonne MCLi ntock Name Treasurer Position 13 Docusign EnvelopÈ ID". OA76BOD3-F93tk48CF-9D9F-51DE673A8COO Independent Examiner's Report to the trustees of The PDA Society ["the CIO") I report to the charity Trustees on my examination of the accounts of The PDA Society I'the CIO") for the year ended 31 March 2024. Responsibilities and basis of report As the charity trustees of the CIO you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 20111'the Act'l. I report in respect of my examination of your charity's accounts carried out under section 145 of the 2011 Act and in carrying out my examination I have followed the Directions given by the Charity Commission under section 14515llbl of the Act. Independent examiner's statement Since the Charity's gross income exceeded £250,000 your examiner must be a member of a body listed in section 145 of the 2011 Act. I confirm that l am qualified to undertake the examination because l am a member of the Institute of Chartered Accountants in England and Wales, which is one of the listed bodies. I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect.. accounting records were not kept in respect of the Charity as required by section 130 of the Act- or the accounts do not accord with those records,. or the accounts do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities IAccounts and Reports) Regulations 2008 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. Your attention is drawn to the fact that the charity has prepared the accounts (financial statements) in accordance with the relevant version of the 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 IFRS 1021 in preference to the Accounting and Reporting by Charities: Statement of Recommended Practice issued on l April 2005 which is referred to in the extant regulations but has been withdrawn. We understand that this has been done in order for the accounts to provide a true and fair view in accordance with UK Generally Accepted Accounting Practice. 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. 81gNd by.. Signed.. 515520C756D7468 Susan Cochrane FCA, DChA Seven Hills Accountants Limited 57 Burton Street, Sheff ield, S6 2HH Date.. 10/1/2024 14 Docusign EnvelopÈ ID". OA76BOD3-F93tk48CF-9D9F-51DE673A8COO The PDA Socieiy Statementof finanaal artLVltie5 lincorporating the income and expenditureacrount) For theyear ended 31 March 2024 Restated Restated Restated Unrestrlcted funds Restrlcted funds Toial Z024 funds funds 2023 Notes Intome from.. Donations. grant5 and legacie5 83,128 95,057 178,185 44.593 9.659 54,252 137,403 137,403 IIM,763 104,763 40,635 40,635 22,488 22,488 Totsi intomt 261,166 95,057 356,223 171.844 9.659 181.503 Expenditure on- Charltable Adlv6tle5 160,398 77,413 237,811 172,032 2,415 174,447 Fundralslng advttlÈs S,195 5,195 Totsi expenditu 165,593 77,413 243,￿6 172.032 2.415 174.447 Net incomellexpEnditurel 95573 17,644 113,217 7.244 7,056 Transfers between funds 12 Net nbtsvÈmÈnt In funds 95,57a 17,6a4 113,217 7.244 7.056 Totalfund5 broughtforwarcl 136,070 7,244 143,314 136.258 136,258 Total fvnds ￿rrIed forward 231,643 24,888 256,531 136.070 7.244 143,314 15 Docusign EnvelopÈ ID". OA76BOD3-F93tk48CF-9D9F-51DE673A8COO The PDA Socieiy Balance Sheet A5 at 31 March 2024 Restated Totsl 20Z4 Notes 2023 Flxed assets 964 23S CurrÈnt3ssÈts Stork Debtor5 Cash at bank and in hand 3.381 1,715 142,251 12.284 262.299 Totalcurrentassets 274,583 147.347 Crediiofs.. amounts f311ing due wiihin onè year io 119.0161 14.2681 Netcurrent a55ets 255.567 143.079 Totsl a55et5 less current liabilities 256.531 143,314 Creditor5'. amountsfalling due after more than one year Total net assets 256,531 143.314 ReprÈsenied by.. Funds ofthe Charfty General fund5 Designated fund5 158.892 72.751 231.643 24.B88 256,531 132.544 3.526 136,070 7,244 143,J14 12 Restricted Income funds 13 14 Approved by the Board on 16/07/2024 and signed on behalf ol the board bv.. Slgmd by.. Yvonne MCLi ntock Print name.. Trustee 16 Docusign EnvelopÈ ID". OA76BOD3-F93tk48CF-9D9F-51DE673A8COO The PDA Society Notes to the actounts For the year ended 31 March 2024 l Accounting Policies General The PDA Society is a Charitable Incorporated Organi53tion. In the event that the charity is wound up. the liability in respect of the guar3ntee 15 limited to £nil per tnember of the charity. The address of the registered office 15 given in the charity information on page 2 of these financial statements. The accounts (financial statement51 h4ve been prepared in accordance with the relev4nt version of the Statement of Recornmended Pr8Ctice applicable to charities preparing their 8ccounts in accordance with the Financial Reporting Standard 8pplitsble in the UK and Republit of Ireland IFRS 1021 and the Finantial Reporting StandÈrd applicable in the United Kingdom and Republit of Ireland IFRS 1021 and the Charities Act 2011 and UK Generally Accepted Accounting Practice. The accounts (financial statements) have been prepared to give 3 'truÈ and fairf view and have departed from the Charities IAtcounts and Reportsl Regulations 2008 only to the extent required to provide a 'true and fair vieW. This departure has involved following the relevant version of the Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting St3nd3rd appli13ble in the UK and Republic of Ireland IFRS 1021 rather than the Accounting and Reporting by Charitie5'. Statement ol Recommended Practice effective from l April 2005 which has since been withdrawn. The financial 5tatement5 have taken advantage of the exemption to prepare 3 Statement of Cash Flow5. The PDA Society meets the definition of a public benefit entity under FRS 102. The financial st8tements are prepared under the historical cost convention with items recognised at C05t or transaction value unle55 Otherwise stated in the relevant notel51 to the accounts. The financial statements are presented in sterling which is the functional currency of the charity and are rounded to the nÈarÈst £. b Income- revenue recognition Income is recognised when the organisation has entitlement to the funds, any performance conditions attached to the itemlsl of income have been met, it is probable that the Income will be received and the amount tan be measured reliably. Income from Government and other grants, whether 'capital' grants or 'revenue' grant5, 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 me35ured reliably and 15 not deferred. Income is deferred when income in receivÈd in 3dv3ncÈ of rhe service bÈing dÈlivered. Expendlture and Irrecoverable VAT Expenditure is recognised once there is a leg31 or constructive obligation to make a payment to 3 third party, it is probable that 5ettletnent will be required and the arnount of the obligation can be measured reliably. Irrecover3ble VAT is charged 35 a cost against the activity for which the expenditure was incurred. d Tangible flxed assets Depreciation has been calculated to write down the cost or valuation, less estimated residual value, of all tangible fixed assets over their ÈxpÈctÈd useful live, as follows.. Computer equipment 25% Str?ight Line All items of capital expenditure below £100 are written off as incurred. Cash and tash equlvalents Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily tonvÈrtible to a known amount of tash and are sublÈct to an insignlfitant risk of change in valuÈ. f Trade debtor5 Trade debtors are amounts due from Customers for services performed in the ordinary Course of business. Trade debtor5 are recognised initially at the transaction price. They are subsequently measured at amort15ed cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence th3t the cotnpany will not be able to collect all arDOUnt5 due according to the original terrns ol the receivable5. 17 Docusign EnvelopÈ ID". OA76BOD3-F93tk48CF-9D9F-51DE673A8COO The PDA Society Notes to the accounts- contlnued For the year ended 31 March 2024 l Accounting Policies- continued g Trade creditors Trade creditors are obligations to P3y for good5 Qr services that have been acquired in the ordinary ¢our5e of busine55 from suppliers. Accounts payable are classified as current liabilities if the charity does not have an unconditional right, at the end of the reporting pÈriod. to defer sÈttlÈmenr of thÈ crÈditor for at lÈast twelve months after the reporting date. If therÈ is an unconditional right to defer Settlement for at leasttwelve months afterthe reporting date, they are presented as non