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2025-03-31-accounts

The PDA Society Annual Review 2024/25

Charity number: 1165038

The PDA Society trustees are pleased to present their annual report and financial statements of the charity for the year ended 31st March 2025.

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 in the UK and Republic of Ireland (FRS 102).

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Contents

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||| |---|---| |Letter from the Chair...............................................................|4| |The year at a glance................................................................|5| |About PDA Society.....................................................................6|

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Activities and impact...............................................................9

Community engagement.......................................................16 Thank you to our funders.....................................................17 Governance.....................................................................................18

Financial overview......................................................................21

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Dear Friends, Supporters and Partners,

It is an incredible privilege to serve as Chair of a charity so grounded in its purpose and powered by such a passionate community.

The PDA Society was born out of lived experience and driven by the belief that things can be different — and must be better — for PDAers and their families. That belief continues to guide everything we do.

In 2024-25, we made bold strides: supporting thousands of people through our enquiry line, launching our most ambitious research yet, increasing our fundraising, and growing our team as well as new partnerships that will carry us forward into the next chapter.

The scale of unmet need remains significant. But so too is our determination to close that gap. We’ve seen again and again that when PDAers and their families are truly understood — when they’re met with empathy, tailored support and respect — it transforms lives.

This year, we’ve brought the PDA community together with academics, professionals and families to co-create research which is laying the groundwork for even more inclusive, accessible, and impactful support.

Our vision is a world where PDA is no longer misunderstood, where PDAers and their families are recognised, heard and supported. Thank you for helping us bring that vision closer to reality.

Sally Cairns

Chair of Trustees

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The year at a glance

Our support service helped 2417 people and families.

We trained more than 4000 people, 60% of whom were professionals.

Over 967K people learned about PDA through our website.

Our social media following grew by 25%.

We expanded our research networks to share information and raise awareness.

The team has grown, and we now have the equivalent of 10.5 full-time roles.

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About PDA Society

What we do

The PDA Society is the only UK charity focused specifically on the PDA profile of autism. Our mission is to improve the lives of PDA children, PDA adults and their carers, and families. We have been a charity for 9 years. Before that we were a parent support group, first established in 1997. Our work uses published research and lived expertise from PDAers, family members and clinicians to build understanding and support for PDAers and everyone in their lives.

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 policy work, 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.

Charitable objectives

To promote the relief of persons with Pathological Demand Avoidance (PDA), an 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.

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What is PDA?

The term PDA stands for Pathological Demand Avoidance. This is widely understood to be a profile found within some autistic people.

PDA isn’t a diagnosis, but during an autism assessment a person can be identified as having a PDA profile. This may be described in paperwork by saying a person ‘has a PDA profile’, or that they have ‘demand avoidance traits’. In autism research and clinical practice, a ‘profile’ refers to a pattern of characteristics (traits/behaviours) that shape how an individual experiences and responds to the world.

People with the same ‘profile’ can be very different from each other but will share some common experiences.

To have a PDA profile you will likely have most or all of the ‘characteristics’ of PDA and you will also share some characteristics with the wider autistic population. PDAers benefit from being supported by specific approaches, many of which would also benefit the wider autistic population, and some which are particular to this profile.

There isn’t enough research into the prevalence of PDA for us to make a confident assessment of population numbers, but the sole published research in this area suggests that prevalence could be as high as 1 in 5 autistic people.

PDA can have a profound impact on people’s lives, making everyday tasks impossible. Everyone’s experience is different and what helps one person may not work for another. Without the right support, many people find themselves unable to achieve their potential, trapped in lives that are restricted and deeply unhappy.

Our mission

At PDA Society, our focus is on making life easier for PDAers, their families and everyone affected by demand avoidance. We are building awareness and understanding around PDA and demand avoidance by providing information, training, and personalised support to everyone who needs it.

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Our vision

We want to see a world where PDA and demand avoidance are better understood, so that everyone can get the understanding and support they need to thrive.

Our values

We understand

Our team is made up of neurodivergent people and parents, carers and family members of PDAers. Our personal experience means we know first-hand how challenging life can be.

We listen

We are committed to listening to PDAers, people who experience demand avoidance, and everyone in their lives. We work hard to understand what matters most to people and to ask the right questions.

We work together

We believe everyone has a role to play in making life easier. We bring professionals and researchers together with neurodivergent people and their families to share learning and make sure everyone’s voice is heard.

We are human

We care deeply about making a difference, and we bring compassion, connection and honesty to everything we do. When we do get it wrong, we own up, learn, and focus on what we can do better.

We are focused

As a small charity, we have to make tough decisions about how we use our limited resources to create the greatest impact. We’re transparent about our decisions, balancing individual needs with helping as many people as we can, as fast as we can.

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Activities and impact

Support service

We provide three types of support:

“I couldn't believe I was receiving a personalised phone call from a parent with lived experience of the same issues we were coping with. I felt heard and understood for the first time and so reassured. I haven't had this from any professional, even if they tried to be understanding they just didn't/don't get it. Thank you PDA Society!”

“The person who emailed me was well informed but was also a parent of a PDAer..... her information was genuine and honest. I knew she understood. It's hard for others to understand...”

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Our support service provides information, guidance and signposting to PDA adults, families and professionals who are looking to get unstuck from a situation they find themselves in. Our trained support service team are made up of people who have lived experience, either as a PDA person or parent. When an enquiry is made through our site, we match the person enquiring with someone with expertise that can help, then they will get in touch via phone or email to:

This year the team supported 2417 people having on average 2.4 contacts with each person. Many people had their needs met in the first conversation, whilst others needed repeated contacts to support them through multiple and complex issues. The majority of people supported were parents, carers and family members (1782), followed by professionals and PDA people. The team have noted that the complexity of issues that are being brought to the support service is growing year on year.

In a very small number of cases (5 this year) we identify that there is significant risk to a family that is preventable (or minimisable) with our intervention, and where there is no other statutory or charitable body set up to provide support. In these cases we provide a slightly higher level of support and advocacy. This year, this has included taking advice from independent social workers, seeking professional support around PDA and eating disorders, and funding both family counselling and access to our training.

PDA Society’s 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. After consultation with forum users we have plans to move the forum onto a social media platform to increase accessibility in 25/26.

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Case study
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Helping Chloe access the support she deserves

When people contact our support service, they’re often navigating situations that feel overwhelming and unfair. Claire’s story is one of persistence, transformation, and the difference the right support can make.

Claire reached out to us about her 11-year-old daughter Chloe, who has a formal diagnosis of autism which includes reference to pathological demand avoidance (PDA), documented in line with NICE guidelines. Despite this, Chloe’s school was not following her Education, Health and Care Plan (EHCP). She was struggling to attend, and her needs were being ignored. The school leadership team didn’t accept Chloe was experiencing PDA and were refusing to make the adjustments needed for Chloe to be able to manage in school.

We listened to Claire’s concerns and provided practical guidance about Chloe’s rights and the steps she could take. As the situation escalated and Claire considered taking legal action for disability discrimination, we continued to support her with communicating constructively, helping her to feel heard without fueling conflict. At the same time, we offered the school the chance to speak directly with our specialist training team.

Our training team met with school staff and other professionals working with Chloe. Together, we explored how PDA affects children like Chloe, and what approaches could genuinely help her thrive. This collaborative approach helped to shift understanding across the team. Chloe’s support began to reflect her actual needs, and her school attendance rapidly improved. Afterwards, Claire shared this message with us.

“You may have just not only saved my daughter’s education, but her future and life. Not only in not giving up the fight, but also, supporting me to apply wisdom and strategy to that fight that got results... I know because you have been where I have been, that you completely understand how I feel, even if I can’t put it into words.”

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Training and information

This year 967K people accessed information and resources through our website. The site provides a wide range of resources to help people understand what PDA is and how it can be identified, what support is helpful, and what PDA 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.

This year we worked together with members of the PDA community to review the accessibility of our website, and have undertaken work to make our content easier to find and understand. This culminated in the release of a new website on 14th May 2025.

T raining

The PDA Society’s training and consultancy team has further developed our training offer over the last year, creating new distinct offers for different groups of people. This year we provided:

In total this year the training team reached over 4000 people through training and presentations, 60% of whom were professionals. A further 1200 people were reached through our e-learning offer.

Feedback

Feedback on our training continues to be extremely positive. Based on responses from 800 people, we have a Net Promotor Score of 70.37%. An NPS score is a globally recognised standard where any score above 0 is considered good, and a score above 50 is considered excellent.

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Here is the headline feedback averaged across all courses for the previous year. Attendees are asked to give a point score of between 0-10.

“The information within this course has been very thought provoking. The strategies discussed will benefit our foster carers, and hopefully help them assume a different approach in meeting the needs of the children in their care.”

“Completely perfectly pitched for me: I have suspected my child has PDA and done some reading, but not sure what strategies would be the most effective. It was also really important to hear from young people and adults with PDA as this is missing from most accounts.”

Future Plans

Over the next year we will be offering new and updated content that will ensure our services reflect current research, and can adapt to the support required by the PDA community and the people in their lives.

We have begun to develop content that will better meet need by:

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Research and networks

We believe that meaningful change for PDA people and their families happens when we work together. At the PDA Society, collaboration is core to the way we work. We bring together researchers, professionals, support group leaders, and PDAers themselves to share learning, spark new ideas, and drive progress.

This year, we’ve continued to build and strengthen our network of partners, contributing to and benefiting from collective knowledge and shared goals. Our involvement in a range of networks helps us ensure the voices of PDA people are represented at every level.

Some of the groups we’ve been proud to be part of include:

Our virtual education network, which feeds into our wider work and provides insight into how we can make education more accessible and inclusive.

Through all of these, our focus remains the same: listening to people with lived experience and using what we learn to make life better for everyone in the PDA community.

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One example of this collaborative approach is our research project, In Our Words, which was released in November 2024. Based on almost 1000 responses from PDA adults and families, this report shares what life is really like for people in our community. Written by 4 PDAers, who we supported to analyse and reflect on the survey findings, the report is already being used to inform our conversations with health professionals and policy makers.

We were also delighted to see 2 PhD students begin their doctorate studies at Kings Colledge London. The students are funded by a philanthropist who has also made a three year commitment to our research and participation work in house, in the hope that together we can increase the amount and quality of research around PDA, and work with academics and institutions to encourage strategic funding of this work and the creation of a center of excellence.

This year we also worked in partnership with the University of Hertfordshire and the University of Birmingham to undertake what we believe to be the first piece of participatory research about PDA. This research will be published next year, and was co-created with a group of PDA adults to understand how PDAers conceptualise PDA and how they prefer to talk about it.

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Community engagement

In 2024-25, our social media following increased by 25% from 106,064 to 133,532. This is slightly lower than the previous year because we took the ethical decision to leave Twitter/X. Interactions with our emails and social content have increased significantly and have become an important touchpoint for us in increasing awareness and understanding about PDA.

For PDA Day and Action Week in May 2024, we released early findings from our new research about the daily experiences of PDA people and their families. Members of the public contributed by sharing their own perspectives on post-it notes which we shared via the hashtag #PDAinOurWords.

The full research, PDA in Our Words, was released in autumn 2024 and was accompanied by a week-long campaign to highlight the human impact of these findings. We used information design and case studies across social media to help people understand how this data translated to people’s daily lives - and what they could do to make a difference for PDA people. Our reach increased by 33% on social media during this week.

During our Christmas campaign we released an animation, You Can’t See How I Feel, which focused on raising awareness about demand avoidance and helping people to understand this aspect of PDA. This was the central asset in our campaign which raised £39,138 for additional support for PDAers and their families. The film had 50,000 views during this week alone and has received overwhelmingly positive feedback from people with lived experienced, who felt that this could help to improve understanding of some of the barriers they face in their daily lives. It now features prominently on the home page of our website.

As part of our fundraising portfolio, this year we began running comedy events which have been a resounding success. This has been a really joyful way to raise funds without focusing purely on the challenges facing PDAers and their families. Some incredible comedians donated their time and talent to help raise money, and our event in July was a complete sell-out. For some people and families in the PDA community, accessing an in-person event isn’t always possible. That’s why in February 2025 we ran the first online streamed event to allow supporters to join in from home. This was well-received and we plan to make this an annual event.

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Our incredible and dedicated supporters continued to participate in community fundraising events this year. This included Ben, a father who raised £2251 when training for a half-marathon (almost double his initial target), and Rianna, who raised £427 through a Christmas Pilates class. Building on these successes, this summer we’ll be running a six-week community fundraising campaign, bringing together the PDA community to raise funds through a range of activities which work for them.

Our corporate partners, Safer Sphere, donated £2000 towards our Christmas Big Give campaign, which we were able to quadruple through their match funding model. After seeing the impact their donation was able to make, they have just decided to renew our partnership for a further year.

Thank you to our funders

The 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, and we promise to continue to do our best to make the greatest possible impact with every penny you donate. Thank you.

Thank you to the trusts and foundations that have put their faith in us this year. We know funders are oversubscribed, and when paired with how relatively unknown and misunderstood PDA is, this 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 towards securing happier lives for PDAers and their families everywhere. If we are to continue meeting need in the coming years, we will need your ongoing support.

Find out about how you can visit our website, or contact us directly at comms@ pdasociety.org.uk.

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Governance

Trustee information

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.

Trustees

Sally Cairns, Chair Elected chair 30th April 2025 Michael Pleasants, Vice Chair Elected vice chair 30th April 2025 Sally Russell OBE Resigned chair 30th April 25, remains a trustee Hilary Harvey James Hulse Sacha Wheatley Rachel Perrin Yvonne McLintock, Treasurer Appointed 23 April 2024 Craig McCormack Resigned 24th October 2024

Key management

Elizabeth Archer, Chief Executive

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Principal Address

Bankers

PO Box 6080 Sheffield S12 9EW

Accountants

HSBC 5 Wimbledon Hill Road Wimbledon London Sw19 7NF

Seven Hills Accountants Limited 57 Burton Street Sheffield S6 2HH

Organisational structure

This year has been another year of growth and change for our team. Our staff count has now increased to 16 employees, of which two are full time and the remainder are all part time.

New roles include Support Service Coordinator, Training Coordinator, Training Administration and Participation and Networks Co-ordinator, all part time.

The majority of 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.

Our previous volunteer managers continue to be involved in the organisation, some as trustees, and all of them are available to support the employed team where they feel they need extra help or advice.

We have a bank of volunteers and meet with them every quarter to discuss suggestions and ensure they are involved with the charity and supporting it to reach its goals.

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Policies and procedures

This year we reviewed, updated and added to our whole policy suite, including Safeguarding; Reserves; Governance; Health and Safety; Data Protection and GDPR; Diversity, Equality and Inclusion; Complaints, Compliments and Feedback; Employee handbook; Social Media and Conflicts of Interest. A detailed document on recruitment principles was drawn up as well as a statement on modern slavery.

A statement on sexual harassment was added to the employee handbook following on from the legal changes in October 2024 and training was rolled out to all employees. Further policies are scheduled to be looked at during the next year.

We also implemented several low-cost benefits and employee wellness initiatives for our team including enhancing our holiday and sick pay allowances, introducing life insurance for employees, as well as a healthcare cash back scheme and employee assistance programme that employees are regularly reminded of.

We also continue to improve our systems by carrying out annual demographics reports, changing how we pay our training contractors to ensure fairness and consistency, and conducting annual salary reviews.

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Financial overview

Financial review and reserves policy

The trustees aim to maintain free reserves in unrestricted funds at a level which equates to between 4 and 6 months of costs associated with the operation of essential services. Currently this approximates to £143,694 based on budgeted expenditure for 2025/26. The trustees consider that this level will provide sufficient funds to deliver core services and ensure that office and governance costs are covered.

The free reserves (general funds excluding the value of any tangible fixed assets) as at 31 March 2025 were £178,713 (2024: £157,928).

Trustees responsibilities in relation to 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:

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The trustees are responsible for keeping proper accounting records that 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 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 responsible 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 4th October 2025.

Signed on their behalf by:

Name: Yvonne McLintok

Position: Treasurer and trustee

Date: 4th October 2025

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Independent examiner’s report to the trustees of PDA Society (“the CIO”)

I report to the charity Trustees on my examination of the accounts of The PDA Society (“the CIO”) for the year ended 31 March 2025.

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 2011 (‘the Act’).

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 145(5)(b) 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 I am qualified to undertake the examination because I 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:

  1. accounting records were not kept in respect of the Charity as required by section 130 of the Act; or

  2. the accounts do not accord with those records; or

  3. the accounts do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts 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

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Republic of Ireland (FRS 102) in preference to the Accounting and Reporting by Charities: Statement of Recommended Practice issued on 1 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.

Signed:

Susan Cochrane FCA, DChA Seven Hills Accountants Limited 57 Burton Street Sheffield S6 2HH

11 Nov 2025

Date: _______

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The PDA Society Statement of financial activites (incorporating the income and expenditure account) For the year ended 31 March 2025

Notes
2
3
4
5
12
Income from:
Donations, grants and legacies
Charitable activities
Fundraising activities
Total income
Expenditure on:
Charitable Activities
Fundraising activities
Total expenditure
Net income/(expenditure)
Transfers between funds
Net movement in funds
Total funds brought forward
Total funds carried forward		 Unrestricted
funds
£
98 558
182 520
45 732		 Restricted
funds
£
85 385
-
-		 Total
2025
£
183 943
182 520
45 732		 Unrestricted
funds
£
83 128
137 403
40 635		 Restricted
funds
£
95 057
-
-		 Total
2024
£
178 185
137 403
40 635
326 810 85 385 412 195 261 166 95 057 356 223
275 684
45 694		 90 285
-		 365 969
45 694		 160 398
5 195		 77 413
-		 237 811
5 195
321 378 90 285 411 663 165 593 77 413 243 006
5 432
-		 (4 900)
-		 532
-		 95 573
-		 17 644
-		 113 217
-
5 432
231 643		 (4 900)
24 888		 532
256 531		 95 573
136 070		 17 644
7 244		 113 217
143 314
237 075 19 988 257 063 231 643 24 888 256 531

The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.

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The PDA Society Balance sheet As at 31 March 2025

Fixed assets
Current assets
Debtors
Cash at bank and in hand
Total current assets
Creditors: amounts falling due within one year
Net current assets
Total assets less current liabilities
Creditors: amounts falling due after more than one year
Total net assets
Represented by:
Funds of the Charity
General funds
Designated funds
Total unrestricted funds
Restricted income funds
Notes
8
9
10
12
13
14		 Total
2025
£
1 875		 Total
2024
£
964
18 989
281 939		 12 284
262 299
300 928
(45 740)		 274 583
(19 016)
255 188 255 567
257 063
-		 256 531
-
257 063 256 531
180 588
56 487		 158 892
72 751
237 075
19 988		 231 643
24 888
257 063 256 531

Approved by the Board on 4th October 2025

and signed on behalf of the Board by Yvonne McLintok, Treasurer and trustee

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The PDA Society Notes to the accounts For the year ended 31 March 2025

1 Accounting Policies

a General

The PDA Society is a Charitable Incorporated Organisation. In the event that the charity is wound up, the liability in respect of the guarantee is limited to £nil per member of the charity. The address of the registered office is given in the charity information on page 2 of these financial statements.

The accounts (financial statements) have been prepared 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 (FRS 102) and the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102) and the Charities Act 2011 and UK Generally Accepted Accounting Practice. The accounts (financial statements) have been prepared to give a ‘true and fair’ view and have departed from the Charities (Accounts and Reports) 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 Standard applicable in the UK and Republic of Ireland (FRS 102) rather than the Accounting and Reporting by Charities: Statement of Recommended Practice effective from 1 April 2005 which has since been withdrawn.

The financial statements have taken advantage of the exemption to prepare a Statement of Cash Flows.

The PDA Society meets the definition of a public benefit entity under FRS 102. The financial statements are prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant note(s) to the accounts. The financial statements are presented in sterling which is the functional currency of the charity and are rounded to the nearest £.

b Income - revenue recognition

Income is recognised when the organisation has entitlement to the funds, any performance conditions attached to the item(s) of income have been met, it is probable that the income will be received and the amount can be measured reliably.

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 is deferred when income in received in advance of the service being delivered.

c Expenditure and irrecoverable VAT

Expenditure is recognised once there is a legal or constructive obligation to make a payment to a third party, it is probable that settlement will be required and the amount of the obligation can be measured reliably.

Irrecoverable VAT is charged as a cost against the activity for which the expenditure was incurred.

d Tangible fixed assets

Depreciation has been calculated to write down the cost or valuation, less estimated residual value, of all tangible fixed assets over their expected useful live, as follows:

Computer equipment

25% Straight Line

All items of capital expenditure below £100 are written off as incurred.

e Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

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The PDA Society Notes to the accounts - continued For the year ended 31 March 2025

f Trade debtors

Trade debtors are amounts due from customers for services performed in the ordinary course of business.

Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised 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 that the company will not be able to collect all amounts due according to the original terms of the receivables.

g Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the charity does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

h Funds

Unrestricted funds are donations and other income receivable or generated for the objects of the organisation without further specified purpose and are available as general funds.

Designated fund are funds set aside by the trustees for a specific purpose.

Restricted funds are to be used for specific purposes as laid down by the funder.

i Pensions

The organisation has a defined contributions pension scheme. Contributions are charged in the accounts as they become payable in accordance with the rules of the scheme.

j Leases

Rental payable and receivable under operation leases are charged to the SOFA on a straight line basis over the period of the lease.

k 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.

l Going Concern

The financial statements have been prepared on a going concern basis as the trustees believe that no material uncertainties exist. The trustees have considered the level of funds held and the expected level of income and expenditure for 12 months from authorising these financial statements. The budgeted income and expenditure is sufficient with the level of reserves for the charity to be able to continue as a going concern.

2 Income from donations, grants and legacies

Donations
Grants:
National Lottery Community Fund
Openwork Foundation
Jonathan de Pass		 Unrestricted
Funds
£
98 558
-
-
-		 Restricted
Funds
£
-
85 385
-
-		 Total
2025
£
98 558
85 385
-
-		 Unrestricted
Funds
£
83 128
-
-
-		 Restricted
Funds
£
-
53 457
14 964
26 636		 Total
2024
£
83 128
53 457
14 964
26 636
98 558 85 385 183 943 83 128 95 057 178 185

28

The PDA Society Notes to the accounts - continued For the year ended 31 March 2025

3 Income from charitable activities

Training
Book royalties
Sale of merchandise		 Unrestricted
Funds
£
178 700
2 485
1 335		 Restricted
Funds
£
-
-
-		 Total
2025
£
178 700
2 485
1 335		 Unrestricted
Funds
£
130 794
2 472
4 137		 Restricted
Funds
£
-
-
-		 Total
2024
£
130 794
2 472
4 137
182 520 - 182 520 137 403 - 137 403

4 Expenditure on charitable activities

Note
General administrative expenses
Other professional expenses
Research costs
Staff costs
6
Training costs
Enquiry line costs
Travel & accommodation
Postage, printing & stationery
Merchandise
Website
Insurance
Accountancy and business advice
Independent Examination fee
7
Paypal fees
Eventbrite fees- courses
Bad debt provision
Depreciation
Loss on disposal of fixed assets		 Unrestricted
Funds
£
5 893
1 242
542
214 405
40 344
1 284
467
467
-
217
1 218
66
2 127
1 951
4 308
747
406
-		 Restricted
Funds
£
2 224
138
8 013
76 512
1 352
1 505
-
52
-
354
135
-
-
-
-
-
-
-		 Total
2025
£
8 117
1 380
8 555
290 917
41 696
2 789
467
519
-
571
1 353
66
2 127
1 951
4 308
747
406
-		 Unrestricted
Funds
£
4 179
635
445
102 761
35 872
976
33
1 303
4 777
269
205
1
2 070
193
5 323
1 055
66
235		 Restricted
Funds
£
-
-
466
76 947
-
-
-
-
-
-
-
-
-
-
-
-
-
-		 Total
2024
£
4 179
635
911
179 708
35 872
976
33
1 303
4 777
269
205
1
2 070
193
5 323
1 055
66
235
275 684 90 285 365 969 160 398 77 413 237 811
Note
Staff costs
6
Event costs
Other costs		 Unrestricted
Funds
£
30 940
11 318
3 436		 Restricted
Funds
£
-
-
-		 Total
2025
£
30 940
11 318
3 436		 Unrestricted
Funds
£
-
-
5 195		 Restricted
Funds
£
-
-
-		 Total
2024
£
-
-
5 195
45 694 - 45 694 5 195 - 5 195

29

The PDA Society Notes to the accounts - continued For the year ended 31 March 2025

6 Staff Costs

Staff Costs
Salaries
Employer's National Insurance
Employer's allowance
Employer's pension contributions
Freelance staff		 2025
£
258 905
21 796
-5 000
7 342
38 814		 2024
£
148 787
12 501
-5 000
2 884
20 536
321 857 179 708

There was an average of 12 employees during the year (2024: 7). No employee received emoluments of more than £60,000.

7 Fees paid to the independent examiner's organisation

Independent examination fee
Other fees were paid to the independent examiner's organisation.
Other services
8 Tangible Fixed Assets
Cost or Valuation
At 1 April 2024
Additions
At 31 March 2025
Depreciation
At 1 April 2024
Charge this period
At 31 March 2025
Net Book Value
At 31 March 2025
At 31 March 2024
9 Debtors
Trade debtors
Prepayments		 2025
£
2 127		 2024
£
2 070
324 270
Office
equipment
£
1 030
1 317		 Total
£
1 030
1 317
2 347 2 347
66
406		 66
406
472 472
1 875 1 875
964 964
2025
£
8 813
10 176		 2024
£
8 016
4 268
18 989 12 284

30

The PDA Society Notes to the accounts - continued For the year ended 31 March 2025

10 Creditors: amounts falling due within one year

Trade Creditors
Other creditors
Accruals
Deferred income
11
11 Deferred income
Deferred income b/fwd
Released in the year
Deferred in the year
Deferred income c/fwd		 2025
£
893
65
27 690
17 092		 2024
£
-
-
5 738
13 278
45 740 19 016
2025
13 278
(13 278)
17 092		 2024
-
-
13 278
17 092 13 278

Deferred income relates to training income received in advance of the service being delivered and grant income received in advance of the agreed project start date.

12 Designated funds

Operational Development Fund Brought
forward
£
72 751		 Income
£
-		 Expenditure
£
(16 264)		 Transfers
£
-		 Carried
forward
£
56 487
72 751 - (16 264) - 56 487

Operational Development fund

Fund designated to support planned operational development costs.

Prior period comparison

Strategic Growth Fund
Operational Development Fund		 Brought
forward
£
3 526
-		 Income
£
-
-		 Expenditure
£
(3 526)
-		 Transfers
£
-
72 751		 Carried
forward
£
-
72 751
3 526 - (3 526) 72 751 72 751

31

The PDA Society Notes to the accounts - continued For the year ended 31 March 2025

13 Restricted funds

PDA Research Fund
PDA Community Project
Supporting the PDA Community		 Brought
forward
£
24 888
-
-		 Income
£
-
65 397
19 988		 Expenditure
£
(24 888)
(65 397)
-		 Transfers
£
-
-
-		 Carried
forward
£
-
-
19 988
24 888 85 385 (90 285) - 19 988

PDA Research Fund

Funding to contribute towards the five year research goal to "Promote high quality multi-disciplinary research to extend understanding of PDA and the approaches needed, informing policy and practice, with improved outcomes for PDA individuals".

PDA Community Project

Funding from the National Lottery Community Fund to improve the quality of life outcomes for autistic children/ adults with a PDA profile and their parents/ carers.

Supporting the PDA Community

Funding from the National Lottery Community Fund to create a supportive and empowering community for individuals with Pathological Demand Avoidance (PDA) and their families that makes a material change to how professionals treat PDAers and their parents

Prior period comparison
PDA Research Fund
PDA Community Project
PDA Household Support Project
Analysis of net assets between funds
Tangible fixed assets
Net current assets
Prior period comparison
Tangible fixed assets
Net current assets		 Restated
Brought
forward
£
7 244
-
-		 Income
£
26 636
53 457
14 964		 Expenditure
£
(8 992)
(53 457)
(14 964)		 Transfers
£
-
-
-		 Restated
Carried
forward
£
24 888
-
-
7 244 95 057 (77 413) - 24 888
General
Funds
£
1 875
178 713		 Designated
Funds
£
-
56 487		 Restricted
Funds
£
-
19 988		 Total
2025
£
1 875
255 188
180 588 56 487 19 988 257 063
Restated
General
Funds
£
964
157 928		 Restated
Designated
Funds
£
-
72 751		 Restated
Restricted
Funds
£
-
24 888		 Restated
Total
Funds
£
964
255 567
158 892 72 751 24 888 256 531

14 Analysis of net assets between funds

32

The PDA Society Notes to the accounts - continued For the year ended 31 March 2025

15 Trustee remuneration and expenses, and the cost of key management personnel

No trustees received expenses during the financial year (2024: one trustee received £220)

Trustees donated £12,121 (2024: £4,070) before gift aid without conditions

The key management personnel of the charity, comprise the trustees and the CEO. The total employee benefits of the key management personnel of the charity were £66,164 (2024: £56,958).

16 Related Party Transactions

Apart from as detailed in note 15, there were no other related party transactions during the year.

33