**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).
Page 1
## **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
Page 2
**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:
1. accounting records were not kept in respect of the Trust 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.
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
Page 3
## **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
Page 4
**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
Page 5
**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.
Page 6
continued...
## **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.
Page 7
continued...
## **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|
|---|---|---|
Page 8
continued...
## **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**
Page 9
continued...
## **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|
|---|---|---|
Page 10
continued...
## **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.
Page 11