2025-08-31-accounts - Little Heroes ASD Support

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REGISTERED CHARITY NUMBER: 1167631

REPORT OF THE TRUSTEES AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025

FOR

LITTLE HEROES ASD SUPPORT

Goldwyns Limited Chartered Accountants 1 Nelson Mews Southend on Sea Essex SS1 1AL

LITTLE HEROES ASD SUPPORT

CONTENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025

	Page
Report of the Trustees	1 to 2
Independent Examiner's Report	3
Statement of Financial Activities	4
Balance Sheet	5
Notes to the Financial Statements	6 to 11

LITTLE HEROES ASD SUPPORT (REGISTERED NUMBER: CE007508)

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 AUGUST 2025

The trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the year ended 31 August 2025. The trustees have adopted the provisions of Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019).

OBJECTIVES AND ACTIVITIES

Objectives and aims

The charity's objectives are to:

(1) deliver regular support sessions for children with Autism Spectrum Disorder (ASD), including social skills groups, sensory play and structured activities;

(2) provide safe, inclusive environments where children could interact without stigma or pressure; and

(3) support families and carers through advice, peer support groups, workshops and practical guidance.

Significant activities

The charity's significant activities are:

(1) ensuring activities were affordable or free which removed financial barriers and enabled participation for families who might otherwise lack access to specialist support;

(2) adapting sessions to meet varying sensory and behavioural needs, allowing broader participation and increased equality of opportunity for children with ASD;

(3) creating a strong peer network for parents and carers which enable families to develop support systems beyond the charity itself;

(4) encouraging shared experiences and mutual support among families to reduce social isolation, especially for newly diagnosed families.

(5) raising awareness of autism within the local community through events and outreach to improve community attitudes towards ASD and reducing stigma;

(6) promoting acceptance and understanding of neurodiversity by encouraging inclusive practices in schools, public spaces and local services;

(7) providing early-stage support for younger children showing signs of ASD which led to better developmental outcomes;

(8) guiding families toward diagnosis pathways and professional services to reduce the long-term challenges through timely intervention;

(9) offering a supportive environment that reduced stress for both children and carers to improve mental health and wellbeing; and

(10) helping families feel heard, understood and supported, whilst increasing confidence in parenting children with ASD.

ACHIEVEMENTS AND PERFORMANCE

Charitable activities

The charity's principal achievements are:

(1) children showed improved communication, confidence and social interaction skills;

(2) children and parents experienced reduced feelings of isolation and anxiety; and

(3) families gained a better understanding of ASD and coping strategies which improved home life stability.

FINANCIAL REVIEW

Financial position

Funds have been used to benefit the support group on a whole. The trustees note:

(1) total income received this year increased by 21% to £252,756 (2024 - £208,313);

(2) total expenditure this year increased by 14% to £216,131 (2024 - £189,286); and

(3) this resulted in the charity increasing its reserves by £36,625.

Any unused funds will continue to be used in establishing and running the support hub.

Reserves policy

Reserves are held to ensure the group can continue to work and support families, even during financially difficult times.

At the year end, total reserves were £261,195 (2024 - £224,570). This includes restricted funds of £149,488 (2024 - £142,023) and unrestricted funds of £111,707 (2024 - £82,547).

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LITTLE HEROES ASD SUPPORT (REGISTERED NUMBER: CE007508)

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 AUGUST 2025

STRUCTURE, GOVERNANCE AND MANAGEMENT Governing document

The charity is controlled by its governing document and constitutes a Charitable Incorporated Organisation (CIO).

REFERENCE AND ADMINISTRATIVE DETAILS

Registered Company number

CE007508 (England and Wales)

Registered Charity number

1167631

Registered office

Garon Park Community Centre Garon Park Southend on Sea Essex SS2 4FA

Trustees

K Aslett A Corsini-King L Walter D Sibthorpe S Sibthorpe S Phillip E Jiao-Knuckey

Independent Examiner

S T Blundell FCA Goldwyns Limited Chartered Accountants 1 Nelson Mews Southend on Sea Essex SS1 1AL

Approved by order of the board of trustees on 8 June 2026 and signed on its behalf by:

K Aslett - Trustee

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INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF LITTLE HEROES ASD SUPPORT

Independent examiner's report to the trustees of Little Heroes ASD Support

I report to the charity trustees on my examination of the accounts of Little Heroes ASD Support (the Trust) for the year ended 31 August 2025.

Responsibilities and basis of report

As the charity trustees of the Trust you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 ('the Act') and The Charitable Incorporated Organisations (General) Regulations 2012.

I report in respect of my examination of the Trust's accounts carried out under Section 145 of the Act and in carrying out my examination I have followed all applicable Directions given by the Charity Commission under Section 145(5)(b) of the Act.

Independent examiner's statement

Since your charity's gross income exceeded £250,000 your examiner must be a member of a listed body. I can 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:

accounting records were not kept in respect of the Trust 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 (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.

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.

S T Blundell FCA The Institute of Chartered Accountants in England and Wales

Goldwyns Limited Chartered Accountants 1 Nelson Mews Southend on Sea Essex SS1 1AL

9 June 2026

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LITTLE HEROES ASD SUPPORT

STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 AUGUST 2025

Unrestricted fund Notes £ INCOME AND ENDOWMENTS FROM Donations and legacies 51,736 Charitable activities ASD support 3,000 Investment income 2 3,887 Total 58,623 EXPENDITURE ON Charitable activities ASD support 45,207 NET INCOME 13,416 Transfers between funds 10 99,858 Net movement in funds 113,274 RECONCILIATION OF FUNDS Total funds brought forward 82,547 TOTAL FUNDS CARRIED FORWARD 195,821	YEAR ENDED 31.8.25 Restricted Total funds funds £ £ 5,828 57,564 188,303 191,303 - 3,887 194,131 252,754 170,921 216,128 23,210 36,626 (99,858) - (76,648) 36,626 142,023 224,570 65,375 261,196	PERIOD 1.11.23 TO 31.8.24 Total funds £ 30,830 175,284 2,200 208,314 189,287 19,027 - 19,027 205,543 224,570

The notes form part of these financial statements

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LITTLE HEROES ASD SUPPORT (REGISTERED NUMBER: CE007508)

BALANCE SHEET 31 AUGUST 2025

Unrestricted fund Notes £ FIXED ASSETS Tangible assets 7 2,867 CURRENT ASSETS Cash at bank and in hand 195,046 CREDITORS Amounts falling due within one year 8 (2,093) NET CURRENT ASSETS 192,953 TOTAL ASSETS LESS CURRENT LIABILITIES 195,820 NET ASSETS 195,820 FUNDS 10 Unrestricted funds Restricted funds TOTAL FUNDS	Restricted funds £ - 65,376 - 65,376 65,376 65,376	2025 Total funds £ 2,867 260,422 (2,093) 258,329 261,196 261,196 195,820 65,376 261,196	2024 Total funds £ 2,948 221,902 (280) 221,622 224,570 224,570 82,547 142,023 224,570

The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 August 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 2025 in accordance with Section 476 of the Companies Act 2006.

The trustees acknowledge their responsibilities for

(a) ensuring that the charitable company keeps accounting records that comply with Sections 386 and 387 of the Companies Act 2006 and
(b) preparing financial statements which give a true and fair view of the state of affairs of the charitable company as at the end of each financial year and of its surplus or deficit for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the charitable company.

These financial statements have been prepared in accordance with the provisions applicable to charitable companies subject to the small companies regime.

The financial statements were approved by the Board of Trustees and authorised for issue on 8 June 2026 and were signed on its behalf by:

K Aslett - Trustee

The notes form part of these financial statements

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LITTLE HEROES ASD SUPPORT

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025

1. ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements of the charity, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) 'Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Charities Act 2011. The financial statements have been prepared under the historical cost convention.

The accounts cover a period of 12 months whereas the comparative period covers a period of 10 months, therefore comparability may be impaired.

Income

All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.

Expenditure

Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Fixtures and fittings

20% on cost

Taxation

The charity is exempt from corporation tax on its charitable activities.

Fund accounting

Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.

Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.

Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to the Statement of Financial Activities on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The charitable company operates a defined contribution pension scheme. Contributions payable to the charitable company's pension scheme are charged to the Statement of Financial Activities in the period to which they relate.

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LITTLE HEROES ASD SUPPORT

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 AUGUST 2025

2. INVESTMENT INCOME

----- Start of picture text -----
|||| |---|---|---| |PERIOD| |1.11.23| |YEAR ENDED|TO| |31.8.25|31.8.24| |£|£| |Deposit account interest|3,887|2,200| |NET INCOME/(EXPENDITURE)| |Net income/(expenditure) is stated after charging/(crediting):| |2025|2024| |£|£| |Depreciation - owned assets|1,358|2,098| |Other operating leases|17,702|9,950| |Examiners' fees - independent examination|1,440|3,021|

----- End of picture text -----

3. NET INCOME/(EXPENDITURE)

4. TRUSTEES' REMUNERATION AND BENEFITS

There were no trustees' remuneration or other benefits for the year ended 31 August 2025 nor for the period ended 31 August 2024.

Trustees' expenses

There were no trustees' expenses paid for the year ended 31 August 2025 nor for the period ended 31 August 2024.

5. STAFF COSTS

----- Start of picture text -----
|||| |---|---|---| |PERIOD| |1.11.23| |YEAR ENDED|TO| |31.8.25|31.8.24| |£|£| |Wages and salaries|103,028|75,691| |-| |Social security costs|1,235| |Other pension costs|1,556|1,275| |105,819|76,966|

----- End of picture text -----

The average monthly number of employees during the year was as follows:

----- Start of picture text -----
|||| |---|---|---| |PERIOD| |1.11.23| |YEAR ENDED|TO| |31.8.25|31.8.24| |Operations|7|5|

----- End of picture text -----

No employees received emoluments in excess of £60,000.

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LITTLE HEROES ASD SUPPORT

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 AUGUST 2025

6. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES Unrestricted fund £ INCOME AND ENDOWMENTS FROM Donations and legacies 29,584 Charitable activities ASD support - Investment income 2,200 Total 31,784 EXPENDITURE ON Charitable activities ASD support 14,322 NET INCOME 17,462 RECONCILIATION OF FUNDS Total funds brought forward 65,084 TOTAL FUNDS CARRIED FORWARD 82,546 7. TANGIBLE FIXED ASSETS COST At 1 September 2024 Additions At 31 August 2025 DEPRECIATION At 1 September 2024 Charge for year At 31 August 2025 NET BOOK VALUE At 31 August 2025 At 31 August 2024	Restricted funds £ 1,246 175,284 - 176,530 174,965 1,565 140,459 142,024	Total funds £ 30,830 175,284 2,200 208,314 189,287 19,027 205,543 224,570 Fixtures and fittings £ 11,455 1,277 12,732 8,507 1,358 9,865 2,867 2,948

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LITTLE HEROES ASD SUPPORT

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 AUGUST 2025

8. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

Trade creditors Other creditors Accruals and deferred income	2025 £ 350 303 1,440 2,093	2024 £ - 280 - 280

9. LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:

Within one year Between one and five years MOVEMENT IN FUNDS Unrestricted funds General fund Restricted funds Restricted fund National Lottery CIB Southend Emergency Fund Postcode Places Axis Europe Hedley Workshops NAD FAS Tesco Cooking Short Breaks FSJ Adult Workshops Toy Trust Funding TOTAL FUNDS	At 1.9.24 £ 82,547 101,298 9,546 20,200 - 7,548 - - - - - 2,065 1,366 142,023 224,570	Net movement in funds £ 13,415 (1,440) (5,312) (14,069) 1,600 29,055 12 1,000 1,901 564 9,900 - - 23,211 36,626	2025 £ 12,000 31,000 43,000 Transfers between funds £ 99,858 (99,858) - - - - - - - - - - - (99,858) -	2024 £ 12,000 43,000 55,000 At 31.8.25 £ 195,820 - 4,234 6,131 1,600 36,603 12 1,000 1,901 564 9,900 2,065 1,366 65,376 261,196

10. MOVEMENT IN FUNDS

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LITTLE HEROES ASD SUPPORT

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 AUGUST 2025

10. MOVEMENT IN FUNDS - continued

Net movement in funds, included in the above are as follows:

Unrestricted funds General fund Restricted funds Restricted fund Dorothy P Smith National Lottery CIB Southend Emergency Fund Postcode Places Axis Europe Hedley Workshops NAD FAS Tesco Cooking Short Breaks Garons TOTAL FUNDS Comparatives for movement in funds Unrestricted funds General fund Restricted funds Restricted fund National Lottery CIB Postcode Places FSJ Adult Workshops Toy Trust Funding TOTAL FUNDS	Incoming resources £ 58,623 - 3,000 125,301 3,500 11,600 30,000 1,001 1,000 2,000 1,000 9,900 5,829 194,131 252,754 At 1.11.23 £ 65,084 136,328 - - - 2,765 1,366 140,459 205,543	Resources Movement expended in funds £ £ (45,208) 13,415 (1,440) (1,440) (3,000) - (130,613) (5,312) (17,569) (14,069) (10,000) 1,600 (945) 29,055 (989) 12 - 1,000 (99) 1,901 (436) 564 - 9,900 (5,829) - (170,920) 23,211 (216,128) 36,626 Net movement At in funds 31.8.24 £ £ 17,463 82,547 (35,030) 101,298 9,546 9,546 20,200 20,200 7,548 7,548 (700) 2,065 - 1,366 1,564 142,023 19,027 224,570

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LITTLE HEROES ASD SUPPORT

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 AUGUST 2025

10. MOVEMENT IN FUNDS - continued

Comparative net movement in funds, included in the above are as follows:

Unrestricted funds General fund Restricted funds Restricted fund National Lottery CIB Postcode Places FSJ Adult Workshops TOTAL FUNDS	Incoming resources £ 31,784 108,512 32,638 20,380 15,000 - 176,530 208,314	Resources Movement expended in funds £ £ (14,321) 17,463 (143,542) (35,030) (23,092) 9,546 (180) 20,200 (7,452) 7,548 (700) (700) (174,966) 1,564 (189,287) 19,027

11. EMPLOYEE BENEFIT OBLIGATIONS

During the year the company paid contributions of £1,556 (2024 - £1,275) to a defined contribution scheme operated on behalf of its employees. At the balance sheet date the company owed £303 (2024 - £280).

12. RELATED PARTY DISCLOSURES

There were no related party transactions for the year ended 31 August 2025.

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