OpenCharities

This text was generated using OCR and may contain errors. Check the original PDF to see the document submitted to the regulator.

← Autism Initiatives Group

2025-03-31-accounts

AUTISM INITIATIVES GROUP REPORTS AND ACCOUNTS For the year ended 31st March 2025

Autism Initiatives Group Charity Number 1170634 Company Number 07120634 ANNUAL REPORT AND CONSOLIDATED ACCOUNTS Year ended: 31[st] March 2025

AUTISM INITIATIVES GROUP REPORTS AND ACCOUNTS For the year ended 31st March 2025

Our Mission Statement

Our mission is to meet the needs of people with autism, their families and carers by providing a range of services which are personal, professional and innovative.

Our Vision Statement

Our expectation is that people with autism can learn and develop and we support this process every single day. We will create unique services for people to enable them to have ownership of their own lives and future.

Our Philosophy

Our philosophy is such that we want people to be at the centre of their service and furthermore we:-

In order to help people become:

We work within a culture of:

With an emphasis on:

Everything we do is:

AUTISM INITIATIVES GROUP REPORTS AND ACCOUNTS For the year ended 31st March 2025

CONTENTS

Pages
Reference and Administrative Details 1
Chair’s Statement 2
Trustees’ Report (incorporating Directors’ Report and Strategic Report) 3 – 24
Independent Auditor’s Report 25 - 27
Accounting Policies 28 - 31
Consolidated Statement of Financial Activities 32 – 33
Company Statement of Financial Activities 34 – 35
Company and Consolidated Balance Sheets 36
Company and Consolidated Cash Flow Statement 37
Notes to the Financial Statements 38 - 60
Acknowledgements 61

AUTISM INITIATIVES GROUP REFERENCE AND ADMINISTRATIVE DETAILS For the year ended 31st March 2025

BOARD OF TRUSTEES

B Williams Chairperson R Carter E V Slater

COMPANY SECRETARY

A Grainger

EXECUTIVE STAFF

A Grainger Chief Executive J Howard Director of Finance A MacRandal Group Director (Corporate) A Brookman Director of People K Campbell Operations Director – England and Isle of Man T Bourke Operations Director – Republic of Ireland A Leighton Operations Director – Northern Ireland C Steedman National Director - Scotland

REGISTERED OFFICE

WEBSITE

Sefton House www.autisminitiatives.org Bridle Road Bootle L30 4XR REGISTERED CHARITY NUMBER REGISTERED COMPANY NUMBER

1170634 07120634 AUDITORS DSG Audit Chartered Accountants Castle Chambers 43 Castle Street Liverpool L2 9TL PRINCIPAL BANKERS

SOLICITORS

The Royal Bank of Scotland 10[TH] Floor The Plaza 100 Old Hall Street Liverpool L3 9QJ

Brabners Horton House Exchange Flags Liverpool L2 3YL

Page 1

AUTISM INITIATIVES GROUP CHAIR’S STATEMENT For the year ended 31st March 2025

Chair’s Statement

Despite the difficult economic landscape that the Charities within the Autism Initiatives Group have been operating in, I am proud of the progress and achievements that we have made this year. As ever this is due to the beneficiaries that we support, their families, and the staff teams who have continued to be motivated and aspirational for all the people we support across all our services for adults and children.

Listening and learning from beneficiaries continues to be the starting point for every service development and thinking about how we can evolve and improve our practice. To see autistic peoples’ input into these areas has been very gratifying for the Board, and to see how this manifests itself in relation to such positive outcomes has been very inspiring.

This year the demand for our services continues to be high, income increased by 8.4% to £93 Million. The Charity continues to offer innovative solutions for the people that are referred to us, often from very complex situations, and to work closely with commissioning bodies to be as supportive as possible.

Despite the increase in income, our budget setting this year for the year 25/26 has proved challenging, we anticipate that funding for services will not match the increase in cost-of-living increases and the increase in National Insurance, which has added an extra £1.8 million onto care services within our UK services going forward.

Reform within social care is needed, and the government have established an independent commission to review this, unfortunately they are not due to report their findings until 2028, so we anticipate some difficult years ahead.

WILLIAMS

Brian Williams Chair of Trustees

27[th] August 2025

Page 2

AUTISM INITIATIVES GROUP TRUSTEES’ REPORT (incorporating Directors’ Report and Strategic Report) For the year ended 31st March 2025

INTRODUCTION

The trustees are pleased to present their Report and Financial Statements for Autism Initiatives Group (“the Charity”) and its subsidiaries (“the Group”) for the year ended 31st March 2025 which are also prepared to meet the requirements for a directors’ report and strategic report and accounts for Companies Act purposes.

The financial statements have been prepared in accordance with the Charity’s Memorandum and Articles, the Charities Act 2011, the Companies Act 2006, applicable law and 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 (FRS102) (effective 1 January 2019).

OBJECTIVES and ACTIVITIES

The objectives of the Charity are:-

‘To promote the relief, personal development and education of children and persons diagnosed with an autistic spectrum condition and/or non-communicating persons with autistic tendencies.’

The Charity interprets the objects today as providing assessment, education, employment, support and meaningful activity to autistic people, their families and commissioners of services.

There has been no change in the above during the year.

The Group works to a specific philosophy and within an understanding of the autistic person informed by our 5 Point Star Approach. This involves understanding, motivating and communicating with the people we work with alongside establishing the nature of their sensory perception and managing expectations.

The vision of the Group is to:

Provide specialist services to support Autistic people to learn and develop.

Create unique services enabling people to have ownership of their own lives and futures.

The strategies employed to achieve the Group's objectives are:

Autism Initiatives Group undertakes regular and comprehensive reviews of its services that involve its users and stakeholders. Trustees and staff at all levels participate in self-assessment reviews on an annual basis seeking to identify areas for continuous improvement and growth.

Page 3

AUTISM INITIATIVES GROUP TRUSTEES’ REPORT (incorporating Directors’ Report and Strategic Report) continued For the year ended 31st March 2025

OBJECTIVES and ACTIVITIES (continued)

PUBLIC BENEFIT

The trustees have paid due regard to guidance issued by the Charity Commission in deciding what activities the charity should undertake.

Autism Initiatives Group achieves public benefit through the education, treatment, and support of autistic people and their families. The trustees are confident that the charitable aims of Autism Initiatives Group and its charitable subsidiaries satisfy the principles of public benefit as defined in the Charities Act 2006.

HOW THE ORGANISATION’S ACTIVITIES DELIVER PUBLIC BENEFIT

The Group's charitable activities focus solely on meeting the needs of autistic people and these activities are undertaken to further the charitable purposes for the public benefit.

The Group considers equal access to its services is an important issue. Autism Initiatives Group has an Equal Opportunity Policy and a Diversity Statement ensuring it has a culture, (which is reinforced through its learning and development programme), that guarantees equality of access to its services regardless of gender, religious conviction, disability, ethnicity or sexual orientation. The trustees believe equal access to its services is vital to the Charity's success, and that successful outcomes must be shared by all communities that use its services. Autism Initiatives Group aims to ensure that the Charity and its subsidiaries are fully accessible to everyone who receives a service from the organisation and to everyone who works for it.

Education and support services are accessed through referrals across the country and fees are paid by the relevant local authority, either directly or indirectly through personal budgets, which people receive after being assessed by their local authority.

The Charity provides specialist and personalised services to autistic people, which include:

Referrals to its services come from a variety of sources. People with autism spectrum conditions and their families sometimes self-refer, or are supported through referrals from social or health care professionals. Referrals will also originate directly from health, social work or education.

Page 4

AUTISM INITIATIVES GROUP TRUSTEES’ REPORT (incorporating Directors’ Report and Strategic Report) continued For the year ended 31st March 2025

ACTIVITIES

To deliver its objectives the organisation provides a broad range of services, through its charitable subsidiaries, which include the following:

EMPLOYMENT POLICIES

The employees of Autism Initiatives Group are its most important resource since their performance determines the quality of services provided. Once again, as indicated by the numerous regulatory inspections that have been completed, the employees of the Group have made a significant contribution to its continued success.

During the year significant training was undertaken to ensure employees reach and maintain the skills required enabling them to perform effectively, and for the organisation to deliver its objectives. This includes employees also undertaking vocational qualifications, supported by the organisation.

The organisation has a partnership with a Trade Union and employees are consulted on issues of concern to them by means of a regular Consultative Committee and team meetings.

In accordance with the Group’s equal opportunities policy, the organisation has long established fair employment practices in the recruitment, selection, retention and training of staff with disabilities.

STRATEGIC REPORT

The strategic report below includes a Section 172 statement, summary of achievements and performance, a financial review, plans for future periods and a summary of principal risks and uncertainties and plans for future periods.

Section 172 statement

In accordance with Section 172 of the Companies Act 2006 each of the trustees acts in a way that he or she considers, in good faith, would most likely promote the success of the Group for the benefit of its stakeholders as a whole. The trustees have regard, amongst other matters, to the:

Page 5

AUTISM INITIATIVES GROUP TRUSTEES’ REPORT (incorporating Directors’ Report and Strategic Report) continued For the year ended 31st March 2025

Section 172 statement (cont.)

Autism Initiatives Group depends on the trust and confidence of its stakeholders to operate sustainably in the long term. The Group seeks to put its service users best interests first, invests in its employees, supports the communities in which it operates and strives to work positively alongside people with autism, their families and carers providing specialist services tailored to each individual whilst maintaining the financial stability of the organisation. Section 172 considerations are embedded in decision making at Board level and throughout the Group. Issues, factors and stakeholders which the trustees have considered when discharging their duty under section 172(1) are detailed throughout this Trustees Report along with the organisation’s vision, purpose, and values together with the risks facing the organisation and the mitigating action taken.

When making decisions the Trustees review both the immediate and longer term implications of the decision and look to balance financial and compliance considerations with the need to deliver our mission to the benefit of autistic people and families.

In particular the Trustees consider:

Impact on employees

Autism Initiatives Group views its employees as its most important resource, it is their performance that determines the quality of services provided and the ability of the Charity to meet its core objectives successfully.

Staff training and welfare are at the forefront of our operations with training being maintained throughout a staff member’s employment with the organisation and support structures are made available for continuous access.

The organisation has a partnership with a Trade Union and employees are consulted on issues of concern to them by means of a regular Consultative Committee and team meetings.

In accordance with the Group’s equal opportunities policy, the organisation has long established fair employment practices in the recruitment, selection, retention and training of staff with disabilities. Trustees and staff at all levels participate in self-assessment reviews on an annual basis seeking to identify areas for continuous improvement and growth.

Stakeholders

The Group works to a specific philosophy and within an understanding of the autistic person informed by our 5 Point Star Approach. This involves understanding, motivating and communicating with the people we work with alongside establishing the nature of their sensory perception and managing expectations. Maximising the benefit of our services to our Service Users and ensuring they live the most independent lives possible is our main priority.

Throughout our response to the pandemic there has been a focus on maintaining as much normality as possible for the beneficiaries, and ensuring that their quality of life is maintained, where there have been difficulties for people supported and families we have worked together to find solutions to these.

Autism Initiatives Group undertakes regular and comprehensive reviews of its services that involve its users and stakeholders. Results of these reviews are reported to the Trustees.

The wider community

When planning our activities Autism Initiatives aims to be a helpful provider, keen to support Local and Health Authorities, Trusts in Northern Ireland and the HSE in Ireland to meet their obligations. Similarly, we have evidenced good partnership working with stakeholders and families, being flexible and innovative is at the heart of our strategic aims.

Many of Autism Initiatives Group services, such as our School, OSSME services, Resource centres and One Stop Shops are an important part of their local communities and seek to maintain a visible presence in local community life.

Page 6

AUTISM INITIATIVES GROUP TRUSTEES’ REPORT (incorporating Directors’ Report and Strategic Report) continued For the year ended 31st March 2025

ACHIEVEMENTS and PERFORMANCE & FUTURE PLANS

The Autism Initiatives Group comprises, Autism Initiatives Group (AIG) and its following subsidiary charities:

Some of the individual achievements and performance of the individual charities within the Group, are as follows, more detailed information can be found in the individual annual reports of each entity in the group

Autism Initiatives UK

We hold a shared vision to further develop as a provider of safe, responsive, innovative and autism specialist services and a continuous focus on enhancing the quality of life for the People We Support (PWS). Some personalised examples have been shared below:

The Dell (supported living service, Liverpool)- a new development opened in the Liverpool area in July 2024 in collaboration between Autism Initiatives and Assured Living, to transition people into the home with identified changing physical health needs. The property is fully accessible and renovated to meet people’s specific needs. It was important that the transition was person-centred from the autistic perspective, and we captured what was important to and for each person throughout the process. Communication was a key part of this transition and to support people’s understanding of the move.

An example of approaches combining specialist understanding and positive behaviour support has worked well for one person supported recently in the Isle of Man. The person began being supported by us in 2016, in a shared property, however compatibility became an issue leading to the person supported presenting some behaviours of concern and restrictions increasing. There was a focus on ensuring we provided safe services whilst maintaining quality of life and reducing risk of hospitalisation for the person supported and they successfully moved into their own home in 2023.

Practice Support input has been instrumental over time for the team, in utilising the right support at the right time utilising approaches and looking at life from their perspective. The person’s voice is recognised as the most important factor, seeing who he is as an individual, listening and choice making. A PBS Plan was developed to support his behaviours using meaningful interactions, ensuring a consistent staff team and the person having ownership of his life and what he wants to do. Use of this plan has reduced the number of incidents and use of PRN. His support has gradually reduced from 2:1 to 1:1. Good relationships have been built between the person supported and his staff. He is a well-liked member of his village and has now got a job in the kitchen of his local pub. Investment of staff into PBS has been crucial and has proven beneficial not only for the person supported but for the staff working alongside them. The Service Manager is now a local PBS Instructor through their experience with how positively this has impacted on the person’s life.

Feedback from a Social Worker following a particularly successful transition this year has been provided below: ‘I can honestly say that this has been one of, if not the most successful transitions I have been involved with - to see how this young man has grown in confidence and developed his personality has been remarkable and I can say truthfully this has been down to the dedication and diligence of the support team at Autism Initiatives.’

Recruitment and Retention- challenges and solutions:

As at 31st March 2025, there has been an increase of 36% of contracted new starters (27) and an increase of 13% in Additional Support Workers.

We acknowledge the impact of international recruitment relating to retention, re-recruitment and the continuity of staffing. We note that international recruits are a welcome and needed addition to the adult social care workforce, but this type of recruitment is vulnerable to immigration policy changes, and time limited or restricted working patterns (e.g. the need to re-recruit when visas expire).

Our learning outcomes have been to develop a plan to better understand our workforce demographics and work closely with Area Managers to ensure that we staff our services safely and be considerate of how restrictions may impact service provision.

Page 7

AUTISM INITIATIVES GROUP TRUSTEES’ REPORT (incorporating Directors’ Report and Strategic Report) continued For the year ended 31st March 2025

ACHIEVEMENTS and PERFORMANCE & FUTURE PLANS (cont.)

Our Recruitment Quality and Compliance Lead has also been actively participating in further training webinars on visa processes, hosted by NHS Professionals International. These sessions provide valuable insights into key topics such as visa compliance, displaced worker pools, recent changes in visa legislation, and the requirements and tools involved in becoming a sponsor. We want to ensure that we are always fully informed of any updates, keeping services safe.

Employee Engagement Lead appointment

We have successfully recruited for the Employee Engagement Lead role, the new starter joined the team on 16th April 2025. The role will play a crucial part not only in our onboarding of new starters, but also with supporting our retention efforts, specifically around sub-6-month leavers. Part of the role will be conducting questionnaires with our new starters across all areas from weeks 1, week 2, week 6 and week 12, gathering responses to report on any trends identified. The aim is to obtain feedback from our new starters on what they are enjoying in their role, identifying any areas of support required or areas we can improve on and supporting them in their journey as new employees. The Employee Engagement Lead will also become a part of Core Skills week introducing the role so our new starters know that there is a person who will listen and support them where required on their journey.

As we have found in the past, this role is crucial in our understanding of areas of improvement and feedback from candidates will often inform us of our talent attraction strategies and where we need to improve.

Meet the Manager

Our ‘Meet The Manager’ events have continued to prove successful in creating a quicker turnaround in recruiting staff for hard to fill vacancies. ‘Meet the Manager’ also gives candidates the opportunity to speak with Managers to find out more about the service they could be working at, and how the rotas work. We find this gives a more realistic view of the role and allows us to meet their expectations and support retention.

Additional Support Worker (ASW) Strategy

A key learning outcome has been recognising the need to re-establish a focused ASW strategy to support the development of a robust and resilient ASW workforce. The People Operations Assistant Director has commenced steps to re-set and lead the ASW Strategy meeting starting in Q1, with the overarching aim of creating a workforce that feels connected, supported, and valued within Autism Initiatives. This strategic focus is intended to enhance recruitment efforts, improve operational efficiency, and promote long-term retention by actively listening to ASWs’ experiences and embedding learning into practice. The plan will address key areas such as improving engagement, resolving ongoing issues with the Work Search app used to find shifts, supporting training and development commitments, and reducing reliance on agency staff. By prioritising this strategy, we hope to build a more stable and dedicated ASW team who are better equipped and more motivated to continue working regularly.

Application Tracking System

The Applicant Tracking System (ATS) is a digital recruitment platform designed to streamline and enhance the hiring process by centralising and automating workflows that are currently handled manually. Its primary aim is to provide a modern system that integrates seamlessly with our website, as well as with our HR and payroll databases, bringing the entire recruitment process under one roof and saving valuable time. The ATS offers a range of benefits, including automated functions that reduce recruitment and onboarding timeframes, while improving candidate communication and engagement. By providing a tailored and automated candidate journey, it ensures all candidates receive a consistent experience throughout the recruitment process. The system also supports our commitment to equality, diversity, and inclusion by tracking recruitment activities and ensuring a fair, transparent process. Additionally, the ATS will help maintain a talent pool, which could reduce recruitment costs and overall recruiting timescales. It will provide insights that support strategic recruitment and retention plans, while increasing HR compliance by tracking all recruitment activities and applications. Currently, the ATS is in its final development stages, working to implement the necessary web services for full integration. Once launched, the system will significantly streamline and improve the recruitment process, offering an efficient and consistent solution for both candidates and HR.

Page 8

AUTISM INITIATIVES GROUP TRUSTEES’ REPORT (incorporating Directors’ Report and Strategic Report) continued For the year ended 31st March 2025

ACHIEVEMENTS and PERFORMANCE & FUTURE PLANS (cont.)

Staff Development and Training

We have revised and re-released our PBS training nationally, this has included new topics such as trauma. Within the PBS training there is a focus on getting to know the individual and encouraging reflection on our own beliefs, values and attitudes, considering the impact they may have on the individuals we support.

We have also trained additional PROACT-SCIPr-UK Instructors nationally to increase the presence of practice leadership within local services. This has led to a better standard of support being provided, especially for those experiencing difficult moments alongside people, which in turn has led to more human based language being recorded within reports and creating practitioners who are passionate about working with individuals and getting it right.

Within the changes to PBS training, there has been further inclusion of the importance of the Human Rights Act 1998 and how this applies to the people we support evidenced through the support provided and reporting & recording. We have included further discussion around key articles of human rights as well as supporting staff to know and understand rights which cannot be restricted as well as those which can with the correct authorisation.

We have also begun discussions around the importance of Freedom of Expression for those within the autistic population due to historic use of Applied Behaviour Analysis (ABA) and its link to PBS.

We have used transparency to discuss with the participants the impact these practices have had previously and why it is so important to support individuals to lead lives that improve their quality of life, whatever that looks like for them.

Training to support staff to work with people with physical disabilities inside their own homes and within their local community has been delivered this past year.

New Services

Within the last 12 months we have opened the following services:

Business Growth

We continue to grow our business through strong established relationships with local commissioners in all areas. We are approached by the commissioners and awarded direct contracts. Retaining staff and ensuring that they are suitably trained is key to our specialism.

From a Learning and Development perspective, we continue to support training and staff development through partnership working with local Enterprise Partnerships, public and private sector employers and the Education and Skills Funding Agency.

We continue to review our continual professional development (CPD) for the workforce including continual investment in trainers.

Scotland Services

Recruitment within Social Care continues to be challenging, however over the last year the quality of candidates has increased, and we have made a significant reduction in the number of vacancies, 24 FTE compared to 57 FTE at the end of March 2025. This improved position is multi-faceted, but includes our competitive salaries, conditions of employment, and our reputation as an employer of choice has spread via word of mouth.

We continue to participate in Career Events through Job Fairs and College/University Events. This not only enables us to attract relief pool workers, but to broadcast the work that we do, which raises our profile into different areas as well. Social media is now used as a staple for advertising posts.

Page 9

AUTISM INITIATIVES GROUP TRUSTEES’ REPORT (incorporating Directors’ Report and Strategic Report) continued For the year ended 31st March 2025

ACHIEVEMENTS and PERFORMANCE & FUTURE PLANS (cont.)

This is a 4th consecutive year that we have also secured funding (£11,700) via VSDF (Voluntary Sector Development Fund) for our SVQ candidates to cover the cost of their qualifications. This has become particularly crucial in the past year and going forward as very few of our staff can now benefit from other sources of funding. Considering that the cost of the course is £975 per person, this is a very significant financial support for Autism Initiatives.

In April, we introduced the new Induction process involving 24-week schedule and 2 separate workbooks. To manage the transition, we have set up several online sessions with all managers to explain exactly what was expected of them and their teams.

We opened our newest cluster service in the North of Edinburgh. This includes nine, one and two-bedroom flats with a staff base on site. All the tenants have packages of support, ranging from 30hrs a week up to 24hrs per day. We have waking night and sleep-over staff on site too. Feedback from the people we support and those close to them has been extremely positive and our Care Inspector following a recent inspection commented on how well the transitions had gone and that the service already seemed very well established.

We continue to be extremely grateful for the money that Walk for Autism raises as it allows us to be able to continue delivering our One Stop Shops in Scotland (OSS). This service is essential to thousands of autistic people across Scotland and without WFA we would not be able to operate these services. By the end of the financial year, we have over 8,000 autistic people listed with our OSSs.

Fundraised money has also been utilised for our Outreach service – a service that delivers to autistic people in their own homes, within the community and from our Activity Base. It is essential that we provide a base where people can meet others to promote social connectedness and also to act as a ‘safe’ space when community resources don’t meet the person’s needs. We provide a variety of 1:1 and group activities within our Activity Base and fundraised money has enabled us to purchase equipment and art and activity materials for people to use. Fundraised money has also been used to purchase furniture and lighting to remodel a multi-sensory and relaxation room.

We continue to deliver training to the Crown Office and Procurator Fiscal Service across Scotland. This has been extremely well received and not only ensures that staff working in these departments understand and appreciate more about autism, it also helps to broadcast the work that we do to audiences we wouldn’t normally come into contact with.

Autism Initiatives Northern Ireland (AINI)

Recruitment and retention remain a key focus for the HR team. The HR team implemented several innovative solutions to assist with talent attraction and staff retention throughout the 2024/2025 financial year.

We have a small labour pool in NI, compared with the UK, and our unemployment rates are low. Therefore, most of our talent pool will be individuals who are already in employment, making it essential that AINI are attractive to applicants and an employer of choice.

Careers Fair / Recruitment event plan: We have an extensive, proactive plan of events scheduled for each financial year. This includes our presence and interaction with potential candidates and promoting our career opportunities and AINI throughout the year. We developed new recruitment leaflets to distribute at events and are linking with the Marketing team for recruitment stands with QR codes, ensuring applicants have instant access to our application packs. We have also promoted our Culture of Recognition, our Core Values and Staff benefits offerings, to hopefully assist with our talent attraction and staff retention.

We have developed our working relationship with Queen’s University Belfast, extending our year placement opportunities for students. In 2024 our student placement won the Queen’s University student of the year Award.

Career Pathway – We are committed to internal career progression and upskilling our teams in Northern Ireland to progress, where possible. A number of our current managers started as Supporters and have worked their way through to Service Manager or Area Manager posts. The HR team are working on reviewing our career pathway, which will show a clear career progression route and how our operational succession planning operates in AINI. We hope to share this updated pathway on our social media, to assist with talent attraction and staff retention.

Throughout 2024/25 financial year, Learning and Development in AINI have been delivering and facilitating our training plan, in liaison with AI Group. The focus is ensuring staff are adequately trained to carry out their job roles and ensuring compliance with legislative and regulatory training requirements. Monthly and quarterly statistics are provided to senior management accordingly.

Page 10

AUTISM INITIATIVES GROUP TRUSTEES’ REPORT (incorporating Directors’ Report and Strategic Report) continued For the year ended 31st March 2025

ACHIEVEMENTS and PERFORMANCE & FUTURE PLANS (cont.)

The HR team devised a comprehensive HR Bitesize leadership development programme for managers, to support them in their job role. Roll out of the bitesize programme started in 2025 and will continue into 2026. The programme covers various aspects of HR and people management, related to their job roles to support them in managing their teams effectively.

The HR team are committed to promoting our equality, diversity and inclusion initiatives and showcasing our commitment to this. We introduced several initiatives during this financial year including participation at Belfast Pride.

Linked to our Equality, Diversity and Inclusion (EDI) plans, we developed a Menopause guidance document for managers, to support the people we support and staff, who maybe experiencing menopause symptoms in the workplace. EDI continues to be a focus for 2025/2026 financial year. Extension of trainers: To focus more on the operational needs of the services, an emphasis was placed on attracting more internal trainers and our Area Managers delivering less training. One member of the HR team resigned due to the cost of childcare; however, the HR team were able to offer this person the opportunity to deliver training (Performance Management and Core Skills), topics related to their HR practical knowledge and qualifications and training. This was a win for the Organisation who were able to retain talent and offer flexible working opportunities, as part of our Equality aims and a positive for the employee, who was able to remain in the workplace.

Our Health & Wellbeing Lead worked directly with individuals and their Key Workers to promote healthier lifestyles and social inclusion. A standout example involved two men expressing an interest in playing pool, which led to them meeting in a local pool hall. Following a social media post, European Pool Champions Nathan Moore and Conrad McCann offered to provide coaching. This led to participation in autism-friendly pool competitions. Alongside individual work, the Health & Wellbeing Lead delivered staff training in mindfulness, meditation, and healthy eating. The success of Year 1 of this role has supported a commitment to funding for a further two years.

September 2024 saw the success of our first formal event, co-produced with people we support and staff across services. Described as “a room filled with joy,” it brought together individuals from Supported Living and Community Outreach across Northern Ireland. The positive response has led to the inclusion of similar events later in the year and into 25/26. A full programme of smaller wellbeing and social activities continues, including Christmas, Valentine and Easter Crafting events in Belfast.

Two team members received sector recognition at the CO3 Awards. One,(Health & Wellbeing Lead) was Highly Commended for Leading Workplace Wellbeing, while our other staff member was a finalist in the Leading Inclusion and Diversity category. These honours reflect our commitment to staff-led innovation and inclusive leadership. At the Arc NI 25th Anniversary Conference in March 2025, we facilitated a creative workshop on healthy eating. DH, one of the people we support, co-led the session as our Expert by Experience. His outstanding contribution led to an invitation to join TILII (Tell It Like It Is), where he now attends weekly and is encouraging others to take part. His involvement exemplifies our inclusive, empowerment-based approach to service delivery.

Future Plans

We will open our first Short Breaks service in Northern Ireland in November 2025. This small-scale pilot project will provide essential respite opportunities for autistic individuals and their families, while also allowing us to evaluate and refine our approach in this region. The service will offer flexible, needs-led support in a safe and autism-friendly environment, filling a critical gap identified by families and professionals. Success of this pilot will inform future regional rollouts and help establish a sustainable model of short break provision.

Work is currently underway to source a new premises for the Belfast Resource Centre, with the aspiration to mirror the highly successful model of our Bristol Avenue Resource Centre in Blackpool. This strategic move will be supported by the appointment of a dedicated Area Manager for Community Services in Northern Ireland, whose focus will be to lead the development of the Resource Centre and expand our outreach offer. The new centre will enhance access to autisminformed activities, skills development, and social opportunities for individuals across the Greater Belfast area.

In order to further embed autism-specific expertise across our services, we will introduce two new key roles: a Regional Autism Practice Lead and an Autism Support Practitioner, both to be in post by October 2025. These roles will strengthen our practice leadership capacity, promote evidence-informed approaches, and support teams to deliver consistently high-quality support. This development will not only enhance outcomes for the people we support but also differentiate our organisation from other providers in the region, strengthening our reputation for excellence and giving us a clear competitive edge.

Page 11

AUTISM INITIATIVES GROUP TRUSTEES’ REPORT (incorporating Directors’ Report and Strategic Report) continued For the year ended 31st March 2025

ACHIEVEMENTS and PERFORMANCE & FUTURE PLANS (cont.)

Autism Initiatives Ireland

The total number of people we support in AI services is now 156. Age profile catered for 18 years to 50+ years. Over the course of the last year a number of people have secured work or a place in main stream vocational and parttime education and college.

2 people who were receiving respite have moved into social housing with minimum support. Their time in respite provided many of the skills they required for this move.

A number of people we support have moved to their own homes without any additional support required.

Recruitment and retention remain an issue in all Section 39 organisations, until parity is achieved with Section 38 organisations. The publicity surrounding the battle for pay parity with Section 38s has unfortunately made it more difficult to recruit as candidates are more aware of the difference within each landscape and the guarantees surrounding pay increments.

Because of the growing struggles in trying to fill vacancies we have had to start using Agency Workers. This is never our first choice as it can prove very expensive and doesn’t help with employee engagement and retention. Recently we have joined forces with Rezoomo, a cloud-based talent acquisition and recruitment platform specifically designed to help organisations of all sizes experiencing different levels of success within their chosen recruitment markets. Rezoomo is also used by key competitors within our market including HSE, Enable Ireland and Brothers of Charity. It has the 2nd largest jobs portal and talent pool available after the HSE which we now have access to.

Momentum is building and we can see an increase in quality of candidates coming through but this won’t be fixed overnight unfortunately. We continue to advertise through all previously reported websites, colleges/universities careers services platforms, social media, print media (as requested/required). We are constantly reviewing our recruitment and retention strategies.

We continue to work to improve the candidate experience throughout the recruitment process and during onboarding with the aim of meeting the organization’s recruitment needs.

Our relationship with Funders is improving, particularly with regards to supporting Funders with ‘problem solving’, ‘needs assessments’, and strategic developments re: responding to the anticipated needs of the PWS going forward, identified from within Day Programs. However, of particular concern has been the shortfall in funding that has warranted the planned cessation of services in response to the ongoing underfunding, placing services at risk with regards to unsustainable funding.

The non-signing of the SLA for 2024/25 was a decision taken by the Board to raise these concerns with CHO East (CHO 6) in the hope of finding a resolution. Having adopted this position, we can now see that progress is being made, with CHO East (CHO 6) indicating that they are in the process of reviewing the funding. This much needed costing review will hopefully address the significant lack of ‘uplifts in funding’ in response to the ever increasing ‘non-staff’ costs. These issues are prevalent throughout Section 39’s, having attended a recent FEDVOL meeting, whereby the issue of underfunding from various CHO’s has been raised, with many service providers reporting deficits and unsustainable funding models, jeopardising the much-needed investment in the sector.

Other relationships with CHO’s within CHO 5/7/9 are very positive, progressive and collaborative in nature, appreciating and understanding the need for specialist services that we provide and the ‘track record’ we have in responding to challenges in a constructive and person-centred way, engaging the PWS and families.

We have been approached by CHODSKWW (CH07) and CHODNCC (CHO 9) to review proposals for new services, responding to the ongoing demand from ‘school leavers’ referrals. Suitability of location and space allocation are critical factors in sourcing new commercial sites and HSE Estates allocations.

Airton Plaza, Tallaght, Dublin is being explored with a view to developing a capacity of 10 Day resource placements. The development of this site has required professional fees of a QS and Architect. Having submitted design specifications, we are awaiting 3 quotes to advance the project. Estimated refurbishment costs are within the region of €550k. Tendering quotes are coming in at around €400k and €500k. To fund this project, CHODSKWW (CH07) are requesting that we contribute approximately €100k, with a view to securing referrals and costings for a 25-year period. This is currently being explored as a proposal, particularly with regards to ‘recouping’ monies over this term re: investment.

Page 12

AUTISM INITIATIVES GROUP TRUSTEES’ REPORT (incorporating Directors’ Report and Strategic Report) continued For the year ended 31st March 2025

ACHIEVEMENTS and PERFORMANCE & FUTURE PLANS (cont.)

We continue to work closely with the marketing team, exploring strategic approaches to increasing fundraising and best use of fundraising monies. We are in the process of employing either a SALT or OT for 1year to assess needs for the PWS re: assessment of needs.

The Disability Action Plan (2024-2026) identified additional places required to address unmet demographic need by 2026. However, allocation in budget 2024 was for 96 places, and 70 places in Budget 2025. The demand for services continues, particularly with regards to respite and day resource centres.

The housing crisis in Ireland is impacting parents wishing to secure housing for the current and future home needs of their families and PWS. We have had some success with supporting families with their housing application process and where we can, advocate for housing needs. To date we have seen 5 x PWS secure housing in the past 9 months.

Other success has resulted in the secure medical needs assessment for 2 PWS and 1 general housing application.

We are actively linking in with housing providers to advance housing applications to meet these needs for the PWS i.e. Key-Chain Housing Development, offering assisted independent living units.

Future Plans

Exploring and researching for future planned residential placements.

Continue to network and build links with Approved Housing Bodies AHB’s as per Government policy on housing. Be strategic in response to the ongoing housing crisis for the PWS, where the process is often crisis driven. Continue to build on the success of working with parents to better escalate housing need with local Councils and CHO funders.

Link in with Housing Agencies and network with Developers to advance opportunities for Day, Residential and Respite expansion.

The cost of living and housing crisis continues, impacting on the challenges with recruiting and securing staff to fill vacancies. This combined with increasing costs to recruit staff, retain staff while the cost of care provision continues to rise, is resulting in significant pressure on providers to secure funding for new referrals and residential placements. The HSE continues to direct referrals to the Section 38’s as a cost cutting measure. This results in the referrals being more of a specialist requirement for which we are happy to accommodate.

Isle of Man

We currently have eight Adult Residential Services across the Island, providing 24/7 support for people with autism and severe and complex needs. These premises are all registered services under the Regulation of Care Act 2013.

We provide a community outreach service and a day service in addition to our children’s service.

During this year we have opened two new services, Fairhaven and Westminster. Fairhaven is not yet occupied, however, Westminster opened in January 2025. We are proud to confirm that Westminster is growing from strength to strength, we have a registered manager and a staff team who have worked together to transition the people supported in this service. Compliments have been received from the families of the individuals supported and from the social worker about the care and support received from Autism Initiatives.

Fairhaven is expected to open by August 2025, initially supporting one individual.

Housing services in Liverpool have now taken ownership of compliance reports and are the main point of contact for contractors. This has supported the managers in their roles to ensure works required in services is completed promptly. The OSKA system will be available for managers to download compliance reports and certificates for our inspectors. This should greatly assist the managers in ensuring a consistent and cost-effective approach to maintenance.

Alma House’s lease was signed, and our moving date was 2 September 2024. We are working with the housing team to improve the interior of the building for our official Open Day, along with the marketing team to showcase this on our various media platforms. A communication strategy was devised and shared. We are now looking at invites so that the appropriate people are informed of the Open Day.

Page 13

AUTISM INITIATIVES GROUP TRUSTEES’ REPORT (incorporating Directors’ Report and Strategic Report) continued For the year ended 31st March 2025

ACHIEVEMENTS and PERFORMANCE & FUTURE PLANS (cont.)

Due to senior management changes on the island, we now have the Head of Service and two Area Managers overseeing our services. The Head of Service attends meetings to develop the strategy pathway for people with autism on the island. These meetings are every quarter and are well attended. We continue to maintain a strong presence locally using good media stories and attendance at public events to ensure we can continue to meet the needs of the autistic community on the island.

We are excited to report that we have now moved into our new Head Office, Alma House, on Circular Road. As part of this move, we are now creating new working and meeting spaces for our staff and visitors to utilise, including a larger training room, a break-out room and a room for parent/carer meetings. A focus is being placed on health and welfare within these rooms. With these new spaces and Alma House now being more centrally located, we are really noticing the benefit of this new Head Office.

A competition took place for staff to name two of the rooms in Alma House, in addition to an art competition for people supported - with the winner’s art being placed in reception and other drawings to be displayed throughout. This is a great opportunity for everyone to get involved in the development of the new office and we look forward to receiving the entries.

Based at Head Office are the Head of Service, Area Managers, Business Support Manager and Administration Assistant. A new phone system that links both the Head Office and the Nunnery has been installed, which is another feature that will bring us closer together. This allows callers to be transferred directly to Head Office, Outreach, Resource Centre or Outreach Staff.

Staffing

Our recruitment on the island has been successful and we are fully staffed with support workers; we have 3 manager vacancies and 3 senior vacancies. We found that when we use social media to promote our vacancies, more people apply for the role. This is something we now regularly use to support our recruitment efforts. We have continued to work in Partnership with HR and our Marketing team to strengthen our recruitment process using social media, featuring pictures and comments from current staff members. We have not used agency in our services since 2024. This helps to maintain consistency across all services and for the people supported. Following feedback on our compliance in Positive Behaviour Support, we invited the practice lead in this area to attend the island to support with the training of our new staff. This was agreed and training commenced in July 2024. We had two trainers completing PBS Days 2 and 3 over a 3-day period. We were able to support 16 staff members achieve training in this area over that period, bringing our compliance to 100%. To ensure we did not fall below in compliance in this area we put out an expression of interest to seniors and managers for the role of PBS instructor, which was received well with 3 staff applying for the position. One staff member was successful in the post and is thriving in this role.

As part of our ongoing development plan, forums are held with the management team and seniors. These are held monthly with scheduled discussion topics. This quarter we have focused on MCA and Best interest meetings; our group coordinator of PBS for the Isle of Man, came over and delivered training in the area.

Another focus session was around the AIMs for 24-25. This was a well-attended session with great feedback from the managers and seniors. The managers had the opportunity to discuss the progress made toward last year's AIMs and link in with the new AIMs for 25-26.

During July 24 to September 24 we focused on 3 areas - rota management systems, inductions and probations, and updated documentation. The updated daily report has now been signed off for all services to implement when recording daily events and activities of the persons supported. The new report better captures the person's wellbeing (CLANGERS).

When looking at the CLANGERS we look at:

Page 14

AUTISM INITIATIVES GROUP TRUSTEES’ REPORT (incorporating Directors’ Report and Strategic Report) continued For the year ended 31st March 2025

ACHIEVEMENTS and PERFORMANCE & FUTURE PLANS (cont.)

We have had some positive responses from the staff teams trailing the document over the last 2 months:

Having all information recorded in one report means it is more consistent and makes it easier for us to monitor exactly how the shift has gone.

Achievements

As evidence of our ongoing commitment to provide support to those who wish to complete the Duke of Edinburgh Award scheme, we have successfully supported one of our residents to achieve their Gold award. They were supported to attend Buckingham Palace with their family, where they were presented with the award by Prince Edward, the Duke of Edinburgh.

TT 2025 was a great success in all services with persons supported enjoying the atmosphere. Most of the people supported got out to watch the Bikes, enjoy the fair and/or go to the Bushy’s tent. Due to road closures, some services adapted their rota to ensure a smooth transition of staff in and out of the service, and long days were offered to staff.

Bike 4 Life has also started up again and the Friday group cycled the entire length of the TT course (32 miles) on the NSC track. This is an activity the group really enjoyed, and they also got the chance to mix with other peers.

ST and RG supported the Resource Centre, Social Group and Supported Living members to attend a party held by the Douglas Pavilion. The event was a great success and all persons supported appeared to have a good night. This event has also been shared on our social media page.

The people supported at the Resource Centre have worked well on getting the greenhouse up and running. The groups went to B&Q to buy seeds and soil, and so far they have planted sunflowers, parsnips, tomatoes and carrots. The groups have planted the seeds, re-potted the sprouts and moved them to the greenhouse. The groups replanted the sunflowers in the big beds at the top of the garden.

The resource centre held a sunflower competition and offered the outreach group to be involved. We are looking forward to seeing everyone’s sunflowers and will be awarding a prize to the tallest sunflower.

We have been able to facilitate several off-island holidays and day trips for the people we support to Chester Zoo and Blackpool Pleasure Beach. For several people supported, this was their first time off-island. Trips like these are planned to continue in 2025.

We have been successful in obtaining a grant from the Manx Lottery Trust to fund projects for people with autism in 2025-2026. We are working in conjunction with Soul Adventures for this year’s projects. This is an exciting new project for Autism Initiatives on the island.

Plans for The Future

The ongoing development of our Resource Centre remains a priority as we try to offer our commissioners and the people we support a much more innovative, professional and flexible service, that is equipped to meet the modern-day needs of those who access our services.

We have been asked by our commissioners to open additional adult and children’s residential services in this next financial year and we are already in the process of identifying suitable properties and recruiting the necessary staff. All services are expected to go to tender in September 2025.

We are still in the process of reviewing what is needed on the island to support the needs of the people accessing our services and other ventures we link into. This includes the introduction of a new Health and Wellbeing Lead role. This will be advertised in 2025.

We are in the process of working with the housing team to ensure our services are well maintained and have a homely environment - not only for the people supported but for staff and their families when attending the service.

Page 15

AUTISM INITIATIVES GROUP TRUSTEES’ REPORT (incorporating Directors’ Report and Strategic Report) continued For the year ended 31st March 2025

ACHIEVEMENTS and PERFORMANCE & FUTURE PLANS (cont.)

We are seeking two single properties for existing people supported. This has been challenging as they are not on the market for long. We are continually reviewing the compatibility of the people we support to ensure the best use of each house and create a capable environment for all people.

FINANCIAL REVIEW

Overview of the year

▪ Income and Expenditure

Total income in the year ended 31 March 2025 was £93.1m (£85.9m 2024), an increase of 8.4% on the previous year. The increase was mainly the result of fee increases, new services commencing during this year and a full year of income from services commencing partway through the previous financial year.

Fee income from statutory bodies for clients cared for by the Group continues to account for the majority of overall income.

Voluntary income decreased to £2,064k from £2,536k. The Fundraising Team has continued to prioritise increasing unrestricted income over the last year by introducing an online Fundraising Hub to manage all fundraising events and peer to peer fundraising. We are please to see a steady growth in this area. Walk for Autism performed well in its 8th year with more than 7000 participants and more than £585,000 raised across the UK and Ireland events. This achievement is underpinned by ongoing work to increase the online profile and by expanding our presence on social media with a focus on Facebook and TikTok which now have more than 18,000 and 11,000 followers respectively. There has also been a review of roles within the Team resulting in the creation of the new role of Digital Fundraiser to focus on developing the online fundraising platform. Following the retirement of a member of the team, a newly recruited Fundraising Officer will focus on Trusts and Foundations with multi year awards from Gannochy Trust and Garfield Weston and regular reporting to the Motability Foundation continuing to be a priority in this area. A new part time Fundraising Support role will enable the Fundraising Team to demonstrate the impact of the income generated which will play a key role in inspiring and engaging with our dedicated fundraisers. The partnership with Octopus Legacy is also continuing into a second year and the uptake of the free wills is increasing in line with the Fundraising Team’s aim to expand the overall fundraising offer.

Total resources expended in the year ended 31 March 2025 were £93.2m (£86.3m in 2024) an increase of £6.9m. from the previous year. This represents a rise in expenditure of 8.0% which in addition to setup and running costs for services commencing during this and in the previous financial year is mainly due to significant increases in wage and staff costs as a result of actions we have taken to improve recruitment and retention of staff in the face of increasing challenges in the care sector as well as continuing legislative changes in minimum and living wage requirements and holiday pay rates.

The Group reports a deficit of £0.1m for the year ending 31 March 2025 (£0.5m deficit for the year ending 31 March 2024). The Group requires a surplus to fund future developments and build up general free reserves in line with its reserve policy.

The parent Charity reports a deficit of £96k (2024: Surplus £544k) for the year ending 31 March 2025. This result is after recharging central management costs to group companies. In accordance with the Group’s reserves policy, designated funds have been established to provide for future capital developments and strategic initiatives.

The main operating Charities continue to face pressures on fee income as statutory bodies seek to achieve budgetary savings while economic difficulties remain. In addition continuing legislation in the areas of minimum wage levels and the need to improve pay and conditions in order to recruit and retain staff has resulted in increasing costs in the organisations key areas of wages and salaries.

The Group is continuing to monitor all costs with a view to achieving savings wherever possible and is also embarking on a programme of fee negotiation in the light of new pay rates.

Page 16

AUTISM INITIATIVES GROUP TRUSTEES’ REPORT (incorporating Directors’ Report and Strategic Report) continued For the year ended 31st March 2025

FINANCIAL REVIEW (continued)

▪ Balance Sheet

The Group’s balance sheet remains healthy with net assets of £22.8m (2024: £22.9m). This represents a decrease of £0.1m over the previous financial year. Unrestricted funds amount to £20.5m (2024: £20.6m) and restricted funds £2.3m (2024: £2.3m). At 31 March 2025 the cash position was £13.9m (2024: £14.2m).

▪ Subsidiary undertakings

A summary of the results of subsidiary undertakings is reported in note 18 to the accounts.

Significant capital expenditure for the year of £0.4m includes Property improvements and IT improvements in UK, and vehicle acquisitions in UK and Ireland.

Principal Funding Sources

The principal funding sources for the Group is fee income from local authorities and education authorities for students and adults cared for and educated by the Group.

Reserves Policy

The trustees consider the Charity and the Group’s free reserves policy on a regular basis. Now more than ever the trustees are aware that the Group needs to maintain sufficient reserves to allow it to not only meet future known commitments and liabilities but also to absorb unforeseen setbacks and to react to change or take advantage of opportunities.

The trustees define the level of free reserves at any time to be the total of all undesignated unrestricted reserves less the book value of fixed assets, net of any long term loans.

The trustees also consider it important to be able to continue to advance the work of the Group by continuous programmes of research and development into its operations. Given this, the trustees consider that a target amount of between three to six months of core expenditure should ideally be maintained as free reserves to ensure the above and to give the reassurance to beneficiaries and funders. Based on the financial statements to 31 March 2025 this would equate to committing to build a level of free reserves within the Group in the long term of circa £34.9m. The trustees are aware that combined free reserves of £8.8m falls short of the aspirational target that they have set but they are fully committed to working towards this goal in the long term.

Autism Initiative Group’s principal objective is to continue to advance and improve the work that is delivered by its subsidiaries through programmes of continuous research, development and investment into all areas of operations. In order to advance this, Autism Initiatives Group seeks donations from its subsidiary charities. Funds from donations received are held in designated reserves in Autism Initiatives Group for the benefit of its subsidiary charities.

Therefore when assessing the level of free reserves available for the Group the trustees consider the combined level of undesignated unrestricted reserves held in subsidiary charities together with any designated funds within Autism Initiatives Group, which have arisen as a result of donations that have been made.

As at 31 March 2025 the Parent Charity had unrestricted reserves of £4.0m (2024: £4.1m) of which £4.0m (2024: £4.1m) are held as designated reserves.

Investment Policy

The Group has the power to invest funds not immediately required for its general purposes in such investments as it deems fit for purpose.

Page 17

AUTISM INITIATIVES GROUP TRUSTEES’ REPORT (incorporating Directors’ Report and Strategic Report) continued For the year ended 31st March 2025

FINANCIAL REVIEW (continued)

The Group’s investment objectives are to:

The Charity’s policy continues to be to maintain cash deposits rather than to invest in stocks and shares, property (other than for the Charity’s general purposes) or any other investment. This policy is kept under review.

Principal risks and uncertainties

The trustees are committed to adopting best practice in the identification, evaluation and cost-effective control of risks, to ensure that the Group’s exposure is minimised or eliminated where possible.

In order to identify, and manage risk a dedicated committee is in place, to which trustees, senior management and senior staff all contribute, an independent expert also forms part of the committee.

Principal areas of risk identified as a result of the processes in place include;

Financial Risk

The highest risk identified is the impact of the current economic climate on revenue streams from statutory bodies (95% of the Group’s income is derived from these sources) and the effect of external influences and legislation on its ability to manage costs. To manage this risk a stringent budgeting procedure has been established to identify and maximise all income streams and to tightly manage cost control. In addition, an ongoing program of reviewing and updating the entire organisation’s operating procedures and policies has commenced. The Group has also invested in expanding its fundraising department in order to identify and maximise income streams from alternative funding sources.

Operational Risk

Ensuring the provision of its services to the many people affected by ASC who are served by the Group remains of the highest order. Quality assurance is given the highest priority within the group, services are subject to external inspection from regulatory bodies, and contract compliance reviews. Internally the Quality Assurance Manager, co-ordinates peer reviews and internal inspection and reviews, the organisation is also part of the Autism Partnership Validation, a peer review process developed through the Autism Alliance.

Health and Safety

A detailed plan of assessments, training and reviews has been developed and implemented to ensure the physical risk of injury or liability to any service user, staff member or member of the public when accessing the Group’s facilities or services is minimised.

In addition to the above a detailed risk register is kept and reviewed by the trustees and they are satisfied that the systems in place manage exposure to the major risks identified.

CHARITY INFORMATION

Autism Initiatives Group was incorporated as a company limited by Guarantee on 8[th] January 2010 in order to register the group name. The company remained dormant until April 2017. Following a re-organisation of the Autism Initiatives group of operating charities and companies, Autism Initiatives Group was established as the parent company in place of Autism Initiatives (UK) and commenced activities in April 2017. As part of the re-organisation, Autism Initiatives (UK) became a subsidiary of Autism Initiatives Group. Autism Initiatives Group was registered with the Charities Commission on 8[th] December 2016.

Page 18

AUTISM INITIATIVES GROUP TRUSTEES’ REPORT (incorporating Directors’ Report and Strategic Report) continued For the year ended 31st March 2025

CHARITY INFORMATION (cont.)

The Group’s principal operating subsidiary, Autism Initiatives (UK) was registered with the Charity Commission in 1990. Initially it had a borough-wide brief to ensure that people with autism in Liverpool and Lancashire had access to a comprehensive range of direct and supportive services, which were personal, professional and innovative. All users of

Autism Initiatives’ services have a diagnosis of an ASC or would otherwise benefit from the Group’s philosophy and approach.

The aim of the organisation continues to be to represent and provide for the needs of people with autism, their families and carers. The last 25 years has seen significant growth in the number of people with autism which the Charity supports and in the range of services provided throughout the UK. The Group’s reputation for the quality and depth of the service it provides has resulted in many local authorities and area health boards requesting that it set up similar services all over the UK and Ireland.

Initially, this began in other parts of the North West region of England, and comprehensive services are now also established in the North East of England, Scotland, Isle of Man, Wales and Northern Ireland in its charitable subsidiaries and in Southern Ireland under Autism Initiatives Ireland (formerly ASDI). The organisation is committed to service development that allows people to benefit from its services across a wide geographical area.

The strength of the organisation lies in its strong governance, management structure and policy coverage. The Autism Initiatives Group has demonstrated an ability to be flexible to meet the constantly evolving needs of its client base in the context of the ever changing government legislation and funding structures.

STRUCTURE, GOVERNANCE and MANAGEMENT

Governing Document

Autism Initiatives Group is a company limited by guarantee and is governed by its Memorandum and Articles of Association incorporated 8[th] January 2010, as amended by special resolution dated 13[th] October 2016. It is registered with the Charity Commission.

Group Companies

As of 31 March 2025, the Charity had five wholly owned active subsidiary companies, namely Autism Initiatives (UK) (No. 02436777/Charity Reg:702632), Autism Initiatives Northern Ireland (No. NI047238/Charity Reg:XR72211), Autism Initiatives Ireland (No. 435497/Charity Reg:20066031), , Autism Ventures (No 07260299/Charity Reg. 1137068), Autism Spectrum Connections Cymru (No. 08461023/Charity Reg. 1158045). In addition, Living Initiatives Limited (No 05648762) did not trade. In addition, the Charity had four wholly owned dormant subsidiary companies, namely, Autism England Limited (No. 06083307, Autism Initiatives England (No. 06467503), Autism Initiatives Cymru (No. 06461249), Autism Initiatives Scotland (No. SC335885).

Trustees

The trustees, who are also the directors for the purposes of the company law, and who served during the year are;

B Williams R Carter E V Slater

There are currently three trustees who oversee the activities of the Charity. Trustees are elected to the Board by the members who are also the trustees, subject to the Board’s requirements of the Charity at that time. Trustees give their time voluntarily and receive no benefits from the Charity. Any expenses reclaimed from the Charity are set out in note 8 to the accounts. As permitted by the Charity’s governing document an amount of £25k (2024: £25k) was paid to Mr Brian Williams in respect of remuneration.

All trustees undergo a training and induction programme and work within the code of conduct and good practice guidelines as set out by the Charities Commission.

All trustees have a job description and designated responsibilities within the committee that they sit on. The committees are Finance and audit, Education, Human Resources, development committees and Wales and Scotland committees, who report back to the main Board on a quarterly basis.

Page 19

AUTISM INITIATIVES GROUP TRUSTEES’ REPORT (incorporating Directors’ Report and Strategic Report) continued For the year ended 31st March 2025

STRUCTURE, GOVERNANCE and MANAGEMENT continued

The Board has appointed a Chief Executive to manage the operations of the Charity. To facilitate effective operations, the Chief Executive has delegated authority within terms of delegation approved by the trustees. The working relationship between the Board and the Chief Executive is a tribute to the strategic development of the organisation and as such the Board meet on a quarterly basis.

Executive Management

The Chief Executive has global responsibility for all Autism Initiatives Group operations, including the implementation of the policy and strategic direction of the organisation. The Chief Executive is the interface between the governance and management functions of the organisation.

The Chief Executive has an executive management team which comprises the Group Corporate Director and Operations Director along with the Operations Directors for England, Ireland, Northern Ireland and Scotland, together with the Directors of Finance, and Human Resources. He has principal responsibility for liaising with external agencies, e.g. through partnerships. The Chief Executive is also the Company Secretary and liaises directly with the Board of Trustees.

All executive directors, who are not directors for the purposes of company law, have specific responsibilities in their own area and form the executive group advising on the corporate and strategic direction of the organisation, reporting directly to the Chief Executive.

Remuneration Policy (key management personnel)

The Board of Trustees is responsible for reviewing the pay of the senior executive staff. The Board periodically benchmark against pay levels in other comparable organisations of a similar size, with the support of external advice as required.

Organisational Structure

The Organisational Structure is as follows:

Organisational chart for Trustees, Chief Executive & Directors Team:

----- Start of picture text -----
Trustees
Wales Sub Education Sub- Finance Sub- Human Resources and Audit Sub- Scotland
Committee Committee Committee Development Sub- committee Sub-
1 Trustee 2 trustees 2 trustees Committee 1 Trustee committee
2 trustees 1 Trustee
Chief Executive
Personal
Assistant (CEO)
To CEO
Head of National Directors for
Operations People Director Group England, Scotland, Assistant
Director Finance Corporate Northern Ireland and Director
Director Ireland Housing
Services
----- End of picture text -----

Page 20

AUTISM INITIATIVES GROUP TRUSTEES’ REPORT (incorporating Directors’ Report and Strategic Report) continued For the year ended 31st March 2025

STRUCTURE, GOVERNANCE and MANAGEMENT continued

Risk Management

The trustees have a risk management strategy that comprises of:

This work is ongoing and the particular formulation of the risks identified through the procedure allow for the contingency plans to be drawn up through the identified risk procedure, the main focuses being corporate risk. There is also a robust risk management procedure that looks at the direct risks faced by the individuals that are supported directly by the group Charities.

Business Planning

The three year Business Plan, which is revisited on a regular basis, is based on detailed review of the organisation, its aims and its objectives and provides the framework, based on the core values, through which the organisation is managed. The plan provides a clear statement of the current position and how the Autism Initiatives Group will overcome any challenges it may face and, critically, continue to meet the needs of the individuals the Group support, their families and other partners.

The current plan is based on an understanding both of the needs of individuals with autism, their carers, other partners and Autism Initiatives Group’s resources and lays out the key issues and objectives for the period 2023-2027.

The plan sets a challenging agenda for the medium term future of the organisation. These objectives will be achieved because Autism Initiatives Group and its subsidiary charities:

A set of strategic aims and priorities for the organisation has been developed which focuses on the deliverance of robust and growing services in the Autism Initiatives way. This plan, which is regularly reviewed recognises the changing landscape of social care and the increasing complexity of referrals received by the organisation.

In September 2024, the Board of Autism Initiatives Group commissioned an independent governance review. The review identified areas for development and improvement, and the Board has committed to implementing the recommendations in phases. These steps reflect Autism Initiatives Group’s commitment to best practice governance and continuous improvement.

In February 2025, the Board of Autism Initiatives Group (AIG) agreed in principle to support a change in group structure involving its wholly owned subsidiary, Autism Initiatives (UK) (AIUK). This was followed by the AIUK Board’s decision on 20 February 2025 to withdraw as Founder Member of Autism Initiatives Ireland (AII), a material subsidiary limited by guarantee. This decision was made independently by the AIUK Board and reflects a strategic direction to simplify the group structure and support AII’s future autonomy. The change will result in AII ceasing to be part of the Autism Initiatives Group once legal formalities are completed. The Boards are working towards agreeing a mutually acceptable timeframe for completing the transition, with a shared commitment to ensuring continuity of services and stakeholder confidence.

Page 21

AUTISM INITIATIVES GROUP TRUSTEES’ REPORT (incorporating Directors’ Report and Strategic Report) continued For the year ended 31st March 2025

ENERGY AND CARBON REPORT

Energy and emissions report

During the period total UK energy use was 3,275,369 kWh (2024: 3,662,520 kWh) During the period total greenhouse gas emissions due to UK energy use was 710,051 kgCO2e (2024: 795,906 kgCO2e) During the period the Group intensity ratio was 0.25 (2023: 0.28) Tco2E per full time employee.

During the financial reporting periods, for its UK based entities, Autism Initiatives Group have made the following energy efficiency improvements:

Promoting energy conservation

Autism Initiatives have renegotiated all gas and electric contracts across the UK to one single supplier, and promote the switching off of electrical equipment when not in use where safety is not compromised. The energy broker is supporting AIG in Energy Efficiency / Carbon Net Zero support.

Procurement Policy – Sustainable Procurement

The Charity will take environmental and social factors into account in purchasing decisions. It will consider what products are made of, where they have come from and who has made them.

The Charity will seek to minimise its impact upon the environment by encouraging staff to purchase environmentally friendly supplies from appropriately accredited suppliers and including environmental checks as part of its contractor vetting.

Promoting recycling

Utilise environmentally friendly products and manufacturers

Utilise fuel efficient vehicles

Page 22

AUTISM INITIATIVES GROUP TRUSTEES’ REPORT (incorporating Directors’ Report and Strategic Report) continued For the year ended 31st March 2025

ENERGY AND CARBON REPORT (cont.)

Staff training

Use of electronic equipment

The group has followed the 2019 HM Government Environmental Reporting Guidelines. The group has also used the GHG Reporting Protocol – Corporate Standard and have used the 2020 UK Government’s Conversion Factors for Company Reporting.

STATEMENT OF TRUSTEES’ RESPONSIBILITIES

The trustees, who are also the directors of Autism Initiatives Group for the purposes of company law, are responsible for preparing the Trustees’ Report and accounts in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice)

Company law requires the trustees to prepare accounts for each financial year which give a true and fair view of the state of affairs of the Charity and of the incoming resources and application of resources, including the income and expenditure, of the Charity for that year.

In preparing these accounts, the trustees are required to:

The trustees confirm that they have complied with the above requirements in preparing the financial statements.

The trustees are responsible for keeping adequate accounting records which disclose with reasonable accuracy at any time the financial position of the Charity and to enable them to ensure that the financial statements comply with the requirements of the Companies Act 2006. They are also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

The trustees are responsible for the maintenance and integrity of the corporate and financial information included on the charitable company’s website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.

AUDITOR

DSG resigned as auditor on 11 September 2024 due to an internal reorganisation. On the same day, DSG Audit Limited was appointed to continue the audit engagement without interruption. This change reflects a legal restructuring of the audit firm and does not affect the scope or continuity of the audit engagement.

In accordance with section 485 of the Companies Act 2006, a resolution proposing that they be re-appointed will be put at a General Meeting.

Page 23

AUTISM INITIATIVES GROUP TRUSTEES’ REPORT (incorporating Directors’ Report and Strategic Report) continued For the year ended 31st March 2025

STATEMENT OF DISCLOSURE TO AUDITOR

In so far as the trustees are aware:

This report, including the strategic report was approved by the Board of Trustees on 27[th] August 2025 and signed on its behalf by:

WILLIAMS

B Williams Chair

Page 24

AUTISM INITIATIVES GROUP INDEPENDENT AUDITOR’S REPORT to the Members of Autism Initiatives Group For the year ended 31st March 2025

Opinion

We have audited the financial statements of Autism Initiatives Group (the ‘parent charitable company’) and its subsidiaries (the ‘group’) for the year ended 31 March 2025 which comprise the Group and Parent Charitable Company Statement of Financial Activities, the Group and the Parent Charitable Company Balance Sheet, the Group and the Parent Charitable Company Cash Flow Statement and notes to the financial statements, including a summary of significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland (United Kingdom Generally Accepted Accounting Practice).

In our opinion, the financial statements:

Basis for opinion

We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditor’s responsibilities for the audit of the financial statements section of our report. We are independent of the group and parent charitable company in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC’s Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.

Conclusions relating to going concern

In auditing the financial statements, we have concluded that the trustees’ use of the going concern basis of accounting in the preparation of the financial statements is appropriate.

Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the group’s or parent charitable company’s ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.

Our responsibilities and the responsibilities of the trustees with respect to going concern are described in the relevant sections of this report.

Other information

The other information comprises the information included in the Chair’s Report and the trustees’ annual report, other than the financial statements and our auditor’s report thereon. The trustees are responsible for the other information contained within the annual report. Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon. Our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the course of the audit or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact.

We have nothing to report in this regard.

Opinions on other matters prescribed by the Companies Act 2006

In our opinion, based on the work undertaken in the course of the audit:

Page 25

AUTISM INITIATIVES GROUP INDEPENDENT AUDITOR’S REPORT to the Members of Autism Initiatives Group For the year ended 31st March 2025

Matters on which we are required to report by exception

In the light of our knowledge and understanding of the group and parent charitable company and their environment obtained in the course of the audit, we have not identified material misstatements in the strategic report or the directors’ report included within the trustees’ report.

We have nothing to report in respect of the following matters in relation to which the Companies Act 2006 requires us to report to you if, in our opinion:

Responsibilities of trustees

As explained more fully in the statement of trustees’ responsibilities, the trustees (who are also the directors of the charitable company for the purposes of company law) are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the trustees determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.

In preparing the financial statements, the trustees are responsible for assessing the group’s and parent charitable company’s ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the trustees either intend to liquidate the group or the parent charitable company or to cease operations, or have no realistic alternative but to do so.

Auditor’s responsibilities for the audit of the financial statements

We have been appointed as auditor under the Companies Act 2006 and report in accordance with the Acts and relevant regulations made or having effect thereunder.

Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor's report that includes our opinion. Reasonable assurance is a high level of assurance but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.

Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures in line with our responsibilities, outlined above, to detect material misstatements in respect of irregularities, including fraud. The extent to which our procedures are capable of detecting irregularities, including fraud, is detailed below.

Page 26

AUTISM INITIATIVES GROUP INDEPENDENT AUDITOR’S REPORT to the Members of Autism Initiatives Group For the year ended 31st March 2025

Capability of the audit in detecting irregularities, including fraud

Based on our discussions with the charity’s management and the Trustees, we identified that the following laws and regulations are significant to the entity:

These matters were discussed amongst the engagement team at the planning stage and the team remained alert to noncompliance throughout the audit.

Audit procedures undertaken in response to the potential risks relating to irregularities (which include fraud and noncompliance with laws and regulations) comprised of: inquiries of management and the Trustees as to whether the entity complies with such laws and regulations; enquiries with the same concerning any actual or potential litigation or claims; inspection of relevant legal correspondence; review of Trustee meeting minutes; testing the appropriateness of journal entries; and the performance of analytical review to identify unexpected movements in account balances which may be indicative of fraud.

No instances of material non-compliance were identified. However, the likelihood of detecting irregularities, including fraud, is limited by the inherent difficulty in detecting irregularities, the effectiveness of the entity’s controls, and the nature, timing and extent of the audit procedures performed. Irregularities that result from fraud might be inherently more difficult to detect than irregularities that result from error. As explained above, there is an unavoidable risk that material misstatements may not be detected, even though the audit has been planned and performed in accordance with ISAs (UK).

A further description of our responsibilities is available on the Financial Reporting Council’s website at: https://www.frc.org.uk/auditorsresponsibilities. This description forms part of our auditor's report.

Use of report

This report is made solely to the charitable company’s members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the charitable company’s members those matters we are required to state to them in an auditor’s report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the charitable company and the charitable company’s members as a body for our audit work, for this report, or for the opinions we have formed.

J M Ellis BA FCA CTA (Senior Statutory Auditor)

For and on behalf of DSG Audit, Statutory Auditor Date 27[th] August 2025 Chartered Accountants and Registered Auditors

43, Castle Street Liverpool L2 9TL

Page 27

AUTISM INITIATIVES GROUP ACCOUNTING POLICIES For the year ended 31st March 2025

The principal accounting policies are summarised below. The accounting policies have been applied consistently throughout the year and the preceding year by the Charity and its subsidiaries.

(a) Basis of preparation

The financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”), “Accounting and Reporting by Charities” the Statement of Recommended Practice for Charities applying FRS102, the Companies Act 2006 and UK Generally Accepted Accounting Practice as it applies from 1 January 2019. The Charity is a Public Benefit Entity as defined by FRS102. The accounts are prepared in sterling which is the functional currency of the charity. Monetary amounts in these financial statements are rounded to the nearest £k.

These financial statements consolidate the results of the Charity and its subsidiaries on a line-by-line basis.

(b) Company status

The Charity is a company limited by guarantee. The members of the Charity are the trustees named on page 1. In the event of the Charity being wound up, the liability in respect of the guarantee is limited to £1 per member of the Charity.

(c) Incoming

All income is included in the Statement of Financial Activities (SOFA) when the Charity is legally entitled to the income and the amount can be quantified with reasonable accuracy.

The specific policies used are as follows:

(d) Expenditure

All expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all costs related to that category. Restricted expenditure is set against restricted income.

The specific bases used are as follows:

Page 28

AUTISM INITIATIVES GROUP ACCOUNTING POLICIES For the year ended 31st March 2025

(e) Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Tangible fixed assets costing more than £5,000 are capitalised and included at cost including any incidental expenses of acquisition. Assets under £5,000 are not capitalised and are expensed in the year in which they are incurred.

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

Freehold land and buildings 2% straight line Long leasehold land and buildings Over the life of the lease Office, furniture and fittings 25% and 33% straight line Property improvements 10% and 20% straight line Computer equipment 25% and 33% straight line Motor vehicles 25% and 33% reducing balance

. The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is recognised in the statement of financial activities.

(f) Impairment of fixed assets

At each reporting end date, the charity reviews the carrying amounts of its tangible and intangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any). Recoverable amount is the higher of fair value less costs to sell and value in use. In assessing value in use, the estimated future cash flows are discounted to their present value using a pre-tax discount rate that reflects current market assessments of the time value of money and the risks specific to the asset for which the estimates of future cash flows have not been adjusted.

If the recoverable amount of an asset is estimated to be less than its carrying amount, the carrying amount of the asset is reduced to its recoverable amount. An impairment loss is recognised immediately in income/(expenditure) for the year, unless the relevant asset is carried at a revalued amount, in which case the impairment loss is treated as a revaluation decrease.

Recognised impairment losses are reversed if, and only if, the reasons for the impairment loss have ceased to apply. Where an impairment loss subsequently reverses, the carrying amount of the asset is increased to the revised estimate of its recoverable amount, but so that the increased carrying amount does not exceed the carrying amount that would have been determined had no impairment loss been recognised for the asset in prior years. A reversal of an impairment loss is recognised immediately, unless the relevant asset is carried in at a revalued amount, in which case the reversal of the impairment loss is treated as a revaluation increase.

(g) Investment Property

Investment Property, which is property held to earn rentals and for capital appreciation, is initially measured at cost and subsequently measured using the fair value model and dated at its fair value as at the reporting date. The surplus or deficit on the revaluation is recognised in net income/expenditure for the year. The cumulative gains or losses on revaluation are un-distributable.

(h) Cash and cash equivalents

Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

Page 29

AUTISM INITIATIVES GROUP ACCOUNTING POLICIES For the year ended 31st March 2025

(i) Financial Instruments

Financial instruments are recognised in the charity's balance sheet when the charity becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Other financial assets

Other financial assets, including investments in equity instruments which are not subsidiaries, associates or joint ventures, are initially measured at fair value, which is normally the transaction price. Such assets are subsequently carried at fair value and the changes in fair value are recognised in net income/(expenditure), except that investments in equity instruments that are not publically traded and whose fair values cannot be measured reliably are measured at cost less impairment.

Impairment of financial assets

Financial assets, other than those held at fair value through income and expenditure, are assessed for indicators of impairment at each reporting end date. Financial assets are impaired where there is objective evidence that, as a result of one or more events that occurred after the initial recognition of the financial asset, the estimated future cash flows have been affected. If an asset is impaired, the impairment loss is the difference between the carrying amount and the present value of the estimated cash flows discounted at the asset’s original effective interest rate. The impairment loss is recognised in net income/(expenditure) for the year. If there is a decrease in the impairment loss arising from an event occurring after the impairment was recognised, the impairment is reversed. The reversal is such that the current carrying amount does not exceed what the carrying amount would have been, had the impairment not previously been recognised. The impairment reversal is recognised in net income/(expenditure) for the year.

Derecognition of financial assets

Financial assets are derecognised only when the contractual rights to the cash flows from the asset expire or are settled, or when the charity transfers the financial asset and substantially all the risks and rewards of ownership to another entity, or if some significant risks and rewards of ownership are retained but control of the asset has transferred to another party that is able to sell the asset in its entirety to an unrelated third party.

Basic financial liabilities

Basic financial liabilities, including creditors and bank loans are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future receipts discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised. Debt instruments are subsequently carried at amortised cost, using the effective interest rate method. Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of operations from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

Derecognition of financial liabilities Financial liabilities are derecognised when the charity’s contractual obligations expire or are discharged or cancelled.

(j) Employee benefits

The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received. Termination benefits are recognised immediately as an expense when the charity is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

Page 30

AUTISM INITIATIVES GROUP ACCOUNTING POLICIES For the year ended 31st March 2025

(k) Investments

Investments are stated at the lower of the cost and market value.

(l) Stock

Stock is stated at the lower of cost and net realisable value.

(m) Leasing and hire purchase commitments

Assets held under finance leases and hire purchase contracts are capitalised in the balance sheet and are depreciated over their estimated useful lives. The interest element of the rental obligations is charged to the SOFA over the period of the lease. Lease payments under operating leases, where substantially all the risks and benefits remain with the lessor, are charged as expenses in the periods in which they are incurred.

(n) Pension costs

The company operates a money purchase (defined contribution) pension scheme. Contributions payable to this scheme are expensed in the year to which they relate. These contributions are invested separately from the company’s assets.

The company participates in the Teachers’ Pension Scheme (England and Wales) (“the TPS”) for its teaching staff. This is a multi-employer defined benefits pension scheme and it is not possible or appropriate to consistently identify the liabilities of the TPS which are attributable to the School. As required by FRS 102, the Charity accounts for this scheme as if it were a defined contribution scheme.

(o) Funds

Unrestricted funds represent funds which the trustees are free to use in accordance with the charitable objects. Designated funds are unrestricted funds that have been set aside by the trustees for specific purposes which are set out in the notes to the accounts. Restricted funds are funds which are to be used in accordance with specific restrictions imposed by donors or raised by the Charity for particular purposes. The cost of raising and administering such funds are charged against the specific fund. The details of the nature and purpose of each fund is set out in the notes to the accounts.

(p) Foreign currency exchange rate gains/losses

Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the average rate of exchange. Exchange differences arising from the re-translation at year end of Group assets and liabilities are recognised as unrealised in the Statement of financial activities.

(q) Going concern

At the time of approving the financial statements, the trustees have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. Thus the trustees continue to adopt the going concern basis of accounting in preparing the financial statements.

Critical accounting estimates and judgements

In the application of the charity’s accounting policies, the trustees are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

Page 31

AUTISM INITIATIVES GROUP ACCOUNTING POLICIES For the year ended 31st March 2025

Notes
INCOME FROM:
Donations and legacies
1
Other activities
2
Investments
3
Charitable activities:
Education income
4
Client support income
4
Other
4
Other income
5
Total income
EXPENDITURE ON:
Raising funds :
Fundraising and publicity
Charitable activities :
Education services
6
Client support services
6
Other
6
Exchange rate loss/(gain)
Total expenditure
Net incoming resources before transfers
Transfers between funds
Net income for the year/Net movement in funds
Fund balances at 1 April 2024
Fund balances at 31 March 2025		 Notes
INCOME FROM:
Donations and legacies
1
Other activities
2
Investments
3
Charitable activities:
Education income
4
Client support income
4
Other
4
Other income
5
Total income
EXPENDITURE ON:
Raising funds :
Fundraising and publicity
Charitable activities :
Education services
6
Client support services
6
Other
6
Exchange rate loss/(gain)
Total expenditure
Net incoming resources before transfers
Transfers between funds
Net income for the year/Net movement in funds
Fund balances at 1 April 2024
Fund balances at 31 March 2025		 Unrestricted
Funds
£’000
708
51
225
5,461
79,109
623
-
86,177
700
5,874
78,760
835
 Unrestricted
Funds
£’000
708
51
225
5,461
79,109
623
-
86,177
700
5,874
78,760
835
 Unrestricted
Funds
£’000
708
51
225
5,461
79,109
623
-
86,177
700
5,874
78,760
835
Restricted
Funds
£’000
1,356
-
-
-
5,529
-
-
6,885
-
18
6,626
225
-
6,869
16
-
16
2,269
2,285
Restricted
Funds
£’000
1,356
-
-
-
5,529
-
-
6,885
-
18
6,626
225
-
6,869
16
-
16
2,269
2,285		 Total
2025
£’000
2,064
51
225
5,461
84,638
623
-
93,062
700
5,892
85,386
1,060
151
93,189
(127)
-
(127)
22,917
22,790		 Total
2024
£’000
2,536
36
157
5,108
77,284
742
-
85,863
581
5,368
79,243
965
180
151
6,320		 -
8 6,869 86,337
(474)
-
(143)
-
(143)
20,648
20,505
(474)
23,391
22,917

The Statement of financial activities includes all gains and losses recognised in the year.

All income and expenditure derive from continuing activities.

The prior year’s comparative figures are shown on page 33.

The Statement of Financial Activities also complies with the requirements for an income and expenditure account under the Companies Act 2006.

Page 32

AUTISM INITIATIVES GROUP CONSOLIDATED STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT For the year ended 31st March 2025

Prior financial year
Notes
INCOME FROM:
Donations and legacies
1
Other activities
2
Investments
3
Charitable activities:
Education income
4
Client support income
4
Other
4
Other income
5
Total income
EXPENDITURE ON:
Raising funds :
Fundraising and publicity
Charitable activities :
6
Education services
Client support services
Other
Other expenditure
Exchange rate
Total expenditure
Net incoming resources before transfers
Gross transfers between funds
Net income for the year/Net movement in funds
Fund balances at 1 April 2023
Fund balances at 31 March 2024		 Unrestricted
Funds
£’000
1,084
36
157
5,108
72,156
742
-
79,283
581
5,359
72,937
771
-
180
79,828
(545)
166
(379)
21,027
20,648
Restricted
Funds
£’000
1,452
-
-
-
5,128
-
-
6,580
-
9
6,306
194
-
-
6,509
71
(166)
(95)
2,364
2,269		 Total
2024
£’000
2,536
36
157
5,108
77,284
742
-
85,863
581
5,368
79,243
965
-
180
86,337
(474)
-
(474)
23,391
22,917

Page 33

AUTISM INITIATIVES GROUP CHARITABLE COMPANY STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT For the year ended 31st March 2025

Notes
INCOME FROM:
Donations and legacies
1
Other activities
2
Investments
3
Total income
EXPENDITURE ON:
Raising funds:
Fundraising and publicity
Charitable activities:
Client support services
6
Exchange rate gain
Total expenditure
Net incoming resources for the year before
transfers
Net income for the year/Net movement in funds
Fund balances at 1 April 2024
Fund balances at 31 March 2025		 Notes
INCOME FROM:
Donations and legacies
1
Other activities
2
Investments
3
Total income
EXPENDITURE ON:
Raising funds:
Fundraising and publicity
Charitable activities:
Client support services
6
Exchange rate gain
Total expenditure
Net incoming resources for the year before
transfers
Net income for the year/Net movement in funds
Fund balances at 1 April 2024
Fund balances at 31 March 2025		 Unrestricted
Funds
£’000
689
248
-
937
591
449
-
1,040
(103)		 Unrestricted
Funds
£’000
689
248
-
937
591
449
-
1,040
(103)		 Unrestricted
Funds
£’000
689
248
-
937
591
449
-
1,040
(103)
Restricted
Funds
£’000
59
-
-
59
-
52
-
52
7
7
-
7
Restricted
Funds
£’000
59
-
-
59
-
52
-
52
7
7
-
7		 Total
2025
£’000
748
248
-
996
591
501
-
1,092
(96)
(96)
4,125
4,029		 Total
2024
£’000
948
245
-
1,193
528
121
-
649
544
103
7 544
3,581
()
4,125
4,022
4,125

The Statement of financial activities includes all gains and losses recognised in the year.

All income and expenditure derive from continuing activities.

The prior year’s comparative figures are shown on page 35.

The Statement of Financial Activities also complies with the requirements for an income and expenditure account under the Companies Act 2006.

Page 34

AUTISM INITIATIVES GROUP CHARITABLE COMPANY STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT For the year ended 31st March 2025

Prior financial year
Notes
INCOME FROM:
Donations and legacies
1
Other activities
2
Investments
3
Total income
EXPENDITURE ON:
Raising funds:
Fundraising and publicity
Charitable activities:
Client support services
6
Exchange rate gain
Total expenditure
Net income for the year/Net movement in funds
Fund balances at 1 April 2023
Fund balances at 31 March 2024		 Prior financial year
Notes
INCOME FROM:
Donations and legacies
1
Other activities
2
Investments
3
Total income
EXPENDITURE ON:
Raising funds:
Fundraising and publicity
Charitable activities:
Client support services
6
Exchange rate gain
Total expenditure
Net income for the year/Net movement in funds
Fund balances at 1 April 2023
Fund balances at 31 March 2024		 Unrestricted
Funds
£’000
948
245
-
1,193
528
121
-		 Unrestricted
Funds
£’000
948
245
-
1,193
528
121
-		 Unrestricted
Funds
£’000
948
245
-
1,193
528
121
-
Restricted
Funds
£’000
-
-
-
-
-
-
-
-
-
-
-		 Total
2024
£’000
948
245
-
1,193
528
121
-
649
544
3,581
4,125		 Total
2023
£’000
483
217
-
700
390
318
-
649 708
544
3,581
4,125
(8)
3,589
3,581

Page 35

AUTISM INITIATIVES GROUP CHARITABLE COMPANY AND CONSOLIDATED BALANCE SHEETS For the year ended 31st March 2025

Group Group Charitable
Company		 Charitable
Company
Notes 2025 2024 2025 2024
£’000 £’000 £’000 £’000
FIXED ASSETS
Tangible assets 10 7,676 7,933 3,482 3,662
Investments - - - -
7,676 7,933 3,662 3,662
CURRENT ASSETS
Stock 11 17 22 - -
Debtors 12 8,643 8,146 872 611
Cash at bank and in hand 13,888 14,238 2,136 1,835
22,548 22,406 3,008 2,446
LIABILITIES
Creditors: Amounts falling due within one year 13 (6,587) (6,427) (1,666) (1,097)
NET CURRENT ASSETS/(LIABILITIES) 15,961 15,979 1,342 1,349
TOTAL ASSETS LESS CURRENT LIABILITIES 23,637 23,912 4,824 5,011
Creditors: Amounts falling due after more than one
year		 14 (847) (995) (795) (886)
NET ASSETS 22,790 22,917 4,029 4,125
FUNDS
Restricted Funds 15 2,285 2,269 7 -
Unrestricted Funds
- Designated 16 7,522 7,427 3,994 4,125
- General 12,983 13,221 28 -
20,505 20,648 4,022 4,125
TOTAL FUNDS 22,790 22,917 4,029 4,125

Approved by the trustees of Autism Initiatives Group and authorised for issue on 27[th] August 2025 and signed on their behalf by:

B Williams Chair

L Slater Trustee Company Number: 07120634 Charity Number: 1170634

Page 36

AUTISM INITIATIVES GROUP CHARITABLE COMPANY AND CONSOLIDATED CASHFLOW STATEMENT For the year ended 31st March 2025

Group Charitable
Company
2025
2024
£’000
£’000
479
912
Notes
CASH FLOW FROM OPERATING ACTIVITIES:
Cash (expended)/generated from operations
19
INVESTING ACTIVITIES:
Purchase of tangible fixed assets
Proceeds on disposal of tangible fixed assets
NET CASH USED IN INVESTING ACTIVITIES
FINANCING ACTIVITIES
Proceeds from new loans
Repayment of bank loans
NET CASH USED IN FINANCING ACTIVITIES
NET (DECREASE)/ INCREASE IN CASH AND CASH
EQUIVALENTS
Cash and cash equivalents at the beginning of year
20
Cash and cash equivalents at end of year
20		 2025
2024
£’000
£’000
207
(18)
207
(18)
(406)
(516)
6
2
479
912
(87)
(78)
-
-
(400)
(514)
-
-
(157)
(103)
(157)
(103)
(350)
(635)
14,238
14,873
13,888
14,238		 (78)
(78)
-
-
(91)
(85)
(91)
(85)
301
749
1,835
1,086
2,136
1,835

Page 37

AUTISM INITIATIVES GROUP NOTES TO THE CONSOLIDATED ACCOUNTS For the year ended 31st March 2025

1. DONATIONS AND LEGACIES

Group
Donations
Charitable Trusts
Grants
For the year ended 31
March 2024
Charitable company
Donations
Grants
For the year ended 31
March 2024
2.
OTHER ACTIVITIES
Group
Rent and Training income
Profit on disposal of assets

For the year ended 31
March 2024
Charitable company
Rent & service charges
Profit on disposal of assets
For the year ended 31
March 2024		 Unrestricted
Funds
£’000
Restricted
Funds
£’000
687
200
-
111
21
1,045
708
1,356
1,084
1,452		 Unrestricted
Funds
£’000
Restricted
Funds
£’000
687
200
-
111
21
1,045
708
1,356
1,084
1,452		 Unrestricted
Funds
£’000
Restricted
Funds
£’000
687
200
-
111
21
1,045
708
1,356
1,084
1,452		 Unrestricted
Funds
£’000
Restricted
Funds
£’000
687
200
-
111
21
1,045
708
1,356
1,084
1,452		 Unrestricted
Funds
£’000
Restricted
Funds
£’000
687
200
-
111
21
1,045
708
1,356
1,084
1,452		 Unrestricted
Funds
£’000
Restricted
Funds
£’000
687
200
-
111
21
1,045
708
1,356
1,084
1,452		 Total
2025
£’000
887
111
1,066
2,064
Total
2025
£’000
689
59
748
Total
2025
£’000
51
-
51
Total
2025
£’000
248
-
248		 Total
2025
£’000
887
111
1,066
2,064
Total
2025
£’000
689
59
748
Total
2025
£’000
51
-
51
Total
2025
£’000
248
-
248		 Total
2024
£’000
1,077
90
1,369
2,536
2,536
Unrestricted
Funds
£’000
Restricted
Funds
£’000
689
-
-
59
689
59		 Total
2024
£’000
915
33
948
948
94 8 -
Total
2024
£’000
36
-
36
36
Total
2024
£’000
245
-
245
245
Unrestricted
Funds
£’000
Restricted
Funds
£’000
51
-
-
-
51
-
36
-
Unrestricted
Funds
£’000
Restricted
Funds
£’000
248
-
-
-
248
-
245
-

Page 38

AUTISM INITIATIVES GROUP NOTES TO THE CONSOLIDATED ACCOUNTS continued For the year ended 31st March 2025

3. INVESTMENT INCOME

Group
Unrestricted
Funds
£’000
Restricted
Funds
£’000
Interest receivable
225
-
For the year ended 31
March 2024
157
-
Charitable company
Unrestricted
Funds
£’000
Restricted
Funds
£’000
Interest receivable
-
-
For the year ended 31
March 2024
-
-
4.
INCOMING FROM CHARITABLE ACTIVITIES
Group
Unrestricted
Funds
£’000
Restricted
Funds
£’000
Education income
5,461
-
Client support income
79,109
5,529
Other
623
-
85,193
5,529
For the year ended 31
March 2024
78,006
5,128
5.
OTHER INCOMING RESOURCES
Group
Unrestricted
Funds
£’000
Restricted
Funds
£’000
Other income
-
-
-
-
For the year ended 31
March 2024
-
-		 Unrestricted
Funds
£’000
Restricted
Funds
£’000		 Total
2025
£’000
225
Total
2025
£’000
-
Total
2025
£’000
5,461
84,638
623
90,722
Total
2025
£’000
-
-		 Total
2024
£’000
225
-		 157
157
-		 157
Unrestricted
Funds
£’000
Restricted
Funds
£’000		 Total
2024
£’000
-
-		 -
-
-		 -
Total
2024
£’000
5,108
77,284
742
83,134
83,134
Total
2024
£’000
-
-
-

Page 39

AUTISM INITIATIVES GROUP NOTES TO THE CONSOLIDATED ACCOUNTS continued For the year ended 31st March 2025

6. EXPENDITURE ON CHARITABLE ACTIVITIES

(a) Analysis of expenditure on charitable
activities
Group
Staff costs
Other direct costs
Governance costs
Share of support costs
Depreciation
Analysed by Fund
Unrestricted Funds
Restricted Funds
For the year ended 31st March 2024
Unrestricted Funds
Restricted Funds
Charitable Company
Staff costs
Other Direct Costs
Governance Costs
Share of Support Costs
Depreciation
Analysed by fund:
Unrestricted Funds
Restricted Funds
For the year ended 31st March 2024
Unrestricted Funds
Restricted Funds		 Education
£’000
Client
Support
£’000
Other
Activities
£’000
Total
2025
£’000
4,038
66,905
687
71,630
1,266
9,873
368
11,507
-
205
-
205
531
8,157
-
8,688
57
246
5
308
5,892
85,386
1,060
92,338
5,874
78,760
835
85,469
18
6,626
225
6,869
5,892
85,386
1,060
92,338
5,359
72,937
771
9
6,306
194
5,368
79,243
965
-
97
-
97
-
719
-
719
-
101
-
101
-
(424)
-
(424)
-
8
-
8
-
501
-
501
-
449
-
449
-
52
-
52
-
501
-
501
-
121
-
-
-
-
-
121
-		 Total
2024
£’000
63,858
13,391
146
7884
297
85,576
79,067
6,509
85,576
68
320
39
(315)
9
121
121
-
121

Page 40

AUTISM INITIATIVES GROUP NOTES TO THE CONSOLIDATED ACCOUNTS continued For the year ended 31st March 2025

6. EXPENDITURE ON CHARITABLE ACTIVITIES continued

(b) Support and Governance
Group
Staff costs
Depreciation
Head office costs
Audit fees
Other professional costs
Meeting costs
Analysed between
Raising funds
Education
Client support costs
Charitable Company:
Staff costs
Depreciation
Other costs
Costs recharged to group
charities
Audit fees
Other professional costs
Meeting costs
Analysed between
Raising Funds
Client support costs		 Support
Costs
£’000
Governance
£’000
Total
2025
£’000
6,632
27
6,659
245
-
245
1,813
-
1,813
-
81
81
-
90
90
-
7
7
8,690
205
8,895
1
-
1
531
-
531
8,158
205
8,363
8,690
205
8,895
1,528
-
1,528
242
-
242
-
-
-
(2,193)
-
(2,193)
-
32
32
-
65
65
-
4
4
(423)
101
(322)
1
-
1
(424)
101
(323)
(423)
101
(322)		 Total
2024
£’000
6,144
246
1,522
75
41
3
8,031
1
451
7,579
8,031
1,343
243
-
(1,901)
28
8
2
(277)
-
(277)
(277)

Basis for support cost allocation

Management, finance and property have been allocated on the basis of staff time. Human resources have been allocated on the basis of number of employees.

Page 41

AUTISM INITIATIVES GROUP NOTES TO THE CONSOLIDATED ACCOUNTS continued For the year ended 31st March 2025

6. EXPENDITURE ON CHARITABLE ACTIVITIES continued

Group Charitable Charitable
Company
Total Total Total Total
(c) The total resources expended above include: 2025 2024 2025 2024
£’000 £’000 £’000 £’000
Auditors’ remuneration 82 75 32 28
Auditors’ remuneration – other services 3 1 - -
Depreciation on owned assets 552 550 65 259
Trustees’ expenses 34 29 4 2
Interest payable on bank loans 67 73 67 73

7. STAFF NUMBERS AND EMOLUMENTS

The average number of persons employed during the period was:

(a) Staff numbers
Operational Support Staff
Teachers
Care workers		 2025
Number
2024
Group
262
265
90
94
2,529
2,487
2,881
2,846		 2025
Number
2024
Group
262
265
90
94
2,529
2,487
2,881
2,846
2,846

The aggregate emoluments of these persons were as follows:

(b) Staff costs
Wages and salaries
Social security costs
Pension costs (note 8 (d))
Other wage costs		 Direct
Staff
Costs
£’000
Support
Staff Costs
£’000
Total
2025
£’000
Total
2024
£’000
Group
63,846
5,793
69,639
62,605
5,647
546
6,193
5,331
1,408
268
1,676
1,476
1,037
25
1,062
857
71,938
6,632
78,570
70,269		 Direct
Staff
Costs
£’000
Support
Staff Costs
£’000
Total
2025
£’000
Total
2024
£’000
Group
63,846
5,793
69,639
62,605
5,647
546
6,193
5,331
1,408
268
1,676
1,476
1,037
25
1,062
857
71,938
6,632
78,570
70,269
70,269

Excluded from wages and salaries are agency costs of £3,319k (2024: £4,414k) charged within ‘Other direct costs’. Agency staff are used to cover staff shortages.

Page 42

AUTISM INITIATIVES GROUP NOTES TO THE CONSOLIDATED ACCOUNTS continued For the year ended 31st March 2025

7. STAFF NUMBERS AND EMOLUMENTS continued

(c) Emoluments of employees

The number of employees whose annual emoluments were £60,000 or more were : 2025
Number
2024
Number
Group
£60,001 - £70,000 11 8
£70,001 - £80,000 3 5
£80,001 - £90,000 5 4
£90,001 - £100,000 2 1
£120,001 - £130,000 - 1
£130,000 - £140,000 1 -
£140,001 - £150,000 - 1
£150,000 - £160,000 1 -
£180,000 - £190,000 1 -
£190,001 - £200,000 - 1
£’000 £’000
Total trustee and key management personnel remuneration 1,291 1,148

Of the employees whose emoluments exceeded £60k eighteen (2024: eighteen) have retirement benefits accruing under a money purchase pension scheme and six (2024: three) have retirement benefits accruing under a defined benefit pension scheme. Pension contributions of £173k (2024: £173k) were made in the year to the money purchase pension scheme and £117k (2024: £53k) to the defined benefit pension scheme.

(d) Pension scheme

The Group participates in the Teachers’ Pension Scheme (“the TPS”) for its teaching staff. The pension charge for the year includes contributions payable to the TPS of £289k (2024: £236k) and at the year-end £33k (2024 - £29k) was accrued in respect of contributions to this scheme.

The TPS is an unfunded multi-employer defined benefits pension scheme governed by The Teachers’ Pensions Regulations 2010 (as amended) and The Teachers’ Pension Scheme Regulations 2014 (as amended). Members contribute on a “pay as you go” basis with contributions from members and the employer being credited to the Exchequer. Retirement and other pension benefits are paid by public funds provided by Parliament.

The employer contribution rate is set by the Secretary of State following scheme valuations undertaken by the Government Actuary’s Department. The most recent actuarial valuation of the TPS was prepared as at 31 March 2020 and the Valuation Report was published in October 2023. The valuation reported a notional deficit of £22.5 billion and recommended an increase in employer contributions to 28.68%, effective from April 2024 and includes a scheme administration levy of 0.08%.

The scheme has been affected by several legal challenges, including the age discrimination case known as the McCloud judgment. The outcome of this and other related challenges, including issues around survivor benefits, have been acknowledged by the Department for Education and are expected to be addressed through future regulatory or legislative changes. The impact of these matters has been incorporated into the 2020 actuarial valuation.

The next scheme valuation will be based on the scheme membership data as at 31 March 2024 but is not expected to report until 2027.

A copy of the latest valuation report can be found on the Teachers’ Pension Scheme website.

Page 43

AUTISM INITIATIVES GROUP NOTES TO THE CONSOLIDATED ACCOUNTS continued For the year ended 31st March 2025

8. TRUSTEES’ EMOLUMENTS, REIMBURSED EXPENSES AND RELATED PARTY TRANSACTIONS

As permitted in the Charity’s governing document, an amount of £25,000 (2024: £25,000) was paid to Mr Brian Williams in respect of remuneration. None of the other trustees (or any persons connected with them) received any remuneration during the year.

The aggregate amount of expenses reimbursed to two trustees during the year was £1,414 (2024: two, £1,522). Indemnity insurance is provided for trustees, premiums paid during the year totalled £4,050 (2024: £4,050).

At the year-end Autism Initiatives Ireland owed £3k to Autism Initiatives (UK), £8k to Autism Initiatives Northern Ireland and £2k to the parent company, Autism Initiatives Group.

There were no further transactions with related parties undertaken such as are required to be disclosed under FRS 102.

9. TAXATION

Autism Initiatives Group is a registered charity and is thus exempt from tax on income and gains falling within paragraph 1 of Schedule 6 Finance Act 2010 or s256 of the Taxation of Chargeable Gains Act 1992 to the extent that these are applied to its charitable objects. No tax charges have arisen in the Charity.

Autism Initiatives (UK) is a registered charity and is thus exempt from tax on income and gains falling within section 505 of the Taxes Act 1988 or s256 of the Taxation of Chargeable Gains Act 1992 to the extent that these are applied to its charitable objects. No tax charges have arisen in the Charity.

Autism Initiatives (NI) has been accepted as a registered charity by HM Revenue & Customs and is exempt from tax under Section 505 Income and Corporation Taxes Act 1988.

Autism Initiatives Ireland has been accepted as a registered charity by Office of the Revenue Commissioners, Ireland and is thus exempt from tax on income and gains falling within Section 207 (as applied to companies by Section 76), Section 609 (Capital Gains Tax) and Section 266 (Deposit Interest Retention Tax) of the Taxes Consolidation Act 1997.

Page 44

AUTISM INITIATIVES GROUP NOTES TO THE CONSOLIDATED ACCOUNTS continued For the year ended 31st March 2025

10. TANGIBLE FIXED ASSETS

Group

Land &
buildings
£’000
Property
improvements
£’000
Fixtures,
fittings &
equipment
£’000
Cost:
At 1 April 2024
9,529
2,733
642
Translation difference
(87)
-
(3)
Additions in the period
12
215
128
Disposals in the period
-
(64)
(21)
At 31 March 2025
9,454
2,884
746
Depreciation:
At 1 April 2024
2,967
1,958
379
Translation difference
(39)
-
(2)
Charged in the period
177
173
99
Disposals in the period
-
(21)
(11)
At 31 March 2025
3,105
2,110
465
Net book value:
At 31 March 2025
6,349
774
281
At 31 March 2024
6,562
775
263
Analysis of net book value of land and buildings
Freehold
Leasehold - Over 50 years unexpired
Net book amount		 Land &
buildings
£’000
Property
improvements
£’000
Fixtures,
fittings &
equipment
£’000
9,529
2,733
642
(87)
-
(3)
12
215
128
-
(64)
(21)		 Motor
vehicles
£’000
1,176
0
(16)
51
5
(98)
1,113
0
`
843
5
(12)
103
(93)
841
X
272
X
333
X
2025
£’000
4,803
1,546
6,349		 Total
£’000
14,080
(106)
406
(183)
9,454
2,884
746		 14,197
2,967
1,958
379
(39)
-
(2)
177
173
99
-
(21)
(11)		 6,147
(53)
552
(125)
3,105
2,110
465		 6,521
6,349
774
281		 7,676
6,562
775
263		 7,933
2024
£’000
4,962
1,600
6,562

Page 45

AUTISM INITIATIVES GROUP NOTES TO THE CONSOLIDATED ACCOUNTS continued For the year ended 31st March 2025

10 TANGIBLE FIXED ASSETS continued

Charitable Company

Land &
buildings
£’000
Property
improvements
£’000
Fixtures,
fittings &
equipment
£’000
Motor
vehicles
£’000
Cost:
At 1 April 2024
4,393
1,378
481
-
Additions in the period
-
-
87
-
Disposals in the period
-
-
(21)
-
Transfers in the period
-
-
-
-
At 31 March 2025
4,393
1,378
547
-
Depreciation:
At 1 April 2024
1,183
1,145
262
-
Charged in the period
84
91
82
-
Disposals in the period
-
-
(11)
-
Transfers in the period
-
-
-
-
At 31 March 2025
1,267
1,236
333
-
Net book value:
At 31 March 2025
3,126
142
214
-
At 31 March 2024
3,210
233
219
-
Analysis of net book value of land and buildings
2025
£’000
Freehold
2,102
Leasehold - Over 50 years unexpired
1,024
Net book amount
3,126		 Total
£’000
6,252
87
(21)
-
6,318
2,590
257
(11)
-
2,836
3,482
3,662
2024
£’000
2,162
1,048
3,210

Page 46

AUTISM INITIATIVES GROUP NOTES TO THE CONSOLIDATED ACCOUNTS continued For the year ended 31st March 2025

11. STOCK

Finished goods for resale 2025
£’000
2024
£’000
Group
17
22
17
22		 2025
£’000
2024
£’000
Charitable Company
-
-
-
-		 2025
£’000
2024
£’000
Charitable Company
-
-
-
-
-

12. DEBTORS

2025
£’000
2024
£’000
Group
Trade debtors
7,537
7,296
Amounts due from group undertakings
-
-
Prepayments and accrued income
543
344
Other debtors
563
506
8,643
8,146
3. CREDITORS FALLING DUE WITHIN ONE YEAR
2025
£’000
2024
£’000
Group
Bank loans and overdraft
97
106
Trade creditors
1,660
1,228
Amounts due to group companies
-
-
Taxation and social security
1,842
1,410
Payments on account
625
628
Other creditors
752
1,200
Accruals
1,611
1,855
6,587
6,427		 2025
£’000
2024
£’000
Charitable Company
4
19
252
255
394
158
222
179
872
611
2025
£’000
2024
£’000
Charitable Company
88
88
44
89
1,343
782
68
73
-
-
16
16
107
49
1,666
1,097

13. CREDITORS FALLING DUE WITHIN ONE YEAR

The loans and overdrafts are secured on property owned by Autism Initiatives Group.

Page 47

AUTISM INITIATIVES GROUP NOTES TO THE CONSOLIDATED ACCOUNTS continued For the year ended 31st March 2025

14. CREDITORS FALLING DUE AFTER MORE THAN ONE YEAR

Bank loans
Borrowings – Bank loans and overdraft
The maturity of borrowings is as follows:
Repayable within one year or on demand
Repayable between one and two years
Repayable between two and five years
Repayable in five years or more
Included in liabilities falling due within one year		 2025
£’000
2024
£’000
Group
847
995
847
995
2025
£’000
2024
£’000
Group
97
106
97
106
292
322
458
567
944
1,101
(97)
(106)
847
995		 2025
£’000
2024
£’000
Charitable Company
795
886
795
886
2025
£’000
2024
£’000
Charitable Company
88
88
88
88
264
264
443
534
883
974
(88)
(88)
795
886		 2025
£’000
2024
£’000
Charitable Company
795
886
795
886
2025
£’000
2024
£’000
Charitable Company
88
88
88
88
264
264
443
534
883
974
(88)
(88)
795
886
974
(88)
886

Total bank loans of £944k (2024: £1,101k) are secured by legal charges on land and buildings.

Financial instruments

The loan financing is in the form of secured loans with a mix of fixed and variable interest rates. The loans have recently been re-negotiated with interest rates reflecting current market rates.

Page 48

AUTISM INITIATIVES GROUP NOTES TO THE CONSOLIDATED ACCOUNTS continued For the year ended 31st March 2025

15. RESTRICTED INCOME FUNDS

Autism Initiatives Group
DSCR Grant
Autism Initiatives (UK)
One Stop Shop Edinburgh
One Stop Shop Inverness
One Stop Shop Perth
Peterhouse School
Local Fundraising for individual
Services
Motability Fund
Autism Alliance
Other Grants and Donations
Isle of Man service/donations
Autism Initiatives NI
Northern Ireland Housing
Executive
NMANDD Grant
Other Donations
Autism Ventures
Southport Cafe Grants
MeCycle Grants & Donations
Postcode Lottery Grant
FPC Foundation Alternative
Education Provision
WeGrow Sundry Donations
LCVS Community Impact Grant
Florence Discretionary Trust
Autism Spectrum Connections
Cymru
Welsh Government One Stop
Shop Grant
Group Total		 31
March
2023
£’000
Income
£’000
Expenditure
£’000
T/fer
£’000
Reval’
n gain
£’000
31 March
2024
£’000
Income
£’000
Expenditure
£’000
T/fer
£’000
31 March
2025
£’000
-
-
-
-
-
-
59
(52)
-
7
-
594
(594)
-
-
-
490
(490)
-
-
-
124
(124)
-
-
-
97
(97)
-
-
-
107
(107)
-
-
-
136
(136)
-
-
9
5
(9)
-
-
5
13
(18)
-
-
47
96
(73)
-
-
70
87
(129)
-
28
-
166
-
(166)
-
-
-
-
-
-
183
71
(152)
-
-
102
137
(155)
-
84
-
5
-
-
-
5
5
-
-
10
2,112
4,257
(4,295)
-
-
2,074
4,648
(4,581)
-
2,141
-
872
(872)
-
-
-
883
(883)
-
-
-
-
-
-
-
-
2
-
-
2
13
-
-
-
-
13
-
-
-
13
-
-
-
-
-
-
1
(1)
-
-
-
-
-
-
-
-
4
(4)
-
-
-
-
-
-
-
-
20
(20)
-
-
-
2
(2)
-
-
-
-
-
-
-
-
3
(3)
-
-
-
-
-
-
-
-
2
(2)
-
-
-
2
(2)
-
-
-
35
(35)
-
-
-
46
(46)
-
-
-
241
(241)
-
-
-
258
(258)
-
-
2,364
6,580
(6,509)
(166)
-
2,269
6,888
(6,872)
-
2,285

Page 49

AUTISM INITIATIVES GROUP NOTES TO THE CONSOLIDATED ACCOUNTS continued For the year ended 31st March 2025

15. RESTRICTED FUNDS (continued)

Autism Initiatives Group (Company)

Autism Initiatives (UK)

Autism Initiatives (NI):

Page 50

AUTISM INITIATIVES GROUP NOTES TO THE CONSOLIDATED ACCOUNTS continued For the year ended 31st March 2025

15. RESTRICTED FUNDS (continued)

Autism Ventures:

Autism Spectrum Connections Cymru

Page 51

AUTISM INITIATIVES GROUP NOTES TO THE CONSOLIDATED ACCOUNTS continued For the year ended 31st March 2025

16. DESIGNATED FUNDS

Included within the unrestricted funds of the group are designated funds which are set aside by the trustees for specific projects and purposes. These funds are designated as follows:

Designated Reserves -
Autism Initiatives Group
Tangible Fixed Asset Fund
Peterhouse School Development
Fund
General Fundraising Projects
Fund
Autism Initiatives (UK)
ICT Development Fund
Peterhouse School Development
Fund
Autism Initiatives (NI):
General Fundraising Projects
Fund
ICT/IS Strategy Fund
Capital Fund – Service
Development
Capital Fund – Head Office
Reinstatement Fund
Capital Fund – Belfast Daycare
Autism Initiatives Ireland:
Unplanned cessation of services
fund
Leasehold reinstatement costs
ICT Infrastructure
Motor Vehicles
Respite - Residential Service
Resource Centre
Regulatory & Compliance
Cois Dara Development
General Fundraising Projects
Group designated funds		 1 April
2024
£000
Exchange
rate
difference
£000
Incoming
resources
£000
Expenditure
£000
Transfers
from/(to)
general
fund
£000
31 March
2025
£000
2,627
-
-
-
(28)
2,599
528
-
-
-
70
598
970
-
458
(561)
(70)
797
250
-
-
(114)
114
250
574
-
-
-
-
574
12
-
-
(12)
-
-
25
-
-
(13)
71
83
500
-
-
-
-
500
-
-
-
-
60
60
25
-
-
-
-
25
150
-
-
-
-
150
749
(25)
-
-
28
752
72
(2)
-
-
154
224
69
(3)
-
-
-
66
137
(4)
-
(29)
29
133
300
(10)
-
-
-
290
214
(7)
-
-
-
207
60
(2)
-
(29)
-
29
128
(4)
-
-
25
149
37
(1)
-
-
-
36
7,427
(58)
458
(758)
453
7,522

Page 52

AUTISM INITIATIVES GROUP NOTES TO THE CONSOLIDATED ACCOUNTS continued For the year ended 31st March 2025

16. DESIGNATED FUNDS (continued)

Designated Reserves -
Autism Initiatives Group
ICT Development Fund
Group Development Fund
Tangible Fixed Asset Fund
Peterhouse School Development
Fund
General Fundraising Projects
Fund
Autism Initiatives (UK)
ICT Development Fund
Peterhouse School Development
Fund
Autism Initiatives (NI):
General Fundraising Projects
Fund
ICT/IS Strategy Fund
Capital Fund – Service
Development
Capital Fund – Head Office
Reinstatement Fund
Capital Fund – Belfast Daycare
Autism Initiatives Ireland:
Unplanned cessation of services
fund
Leasehold re-instatement costs
ICT Infrastructure
Motor Vehicles
Respite - Residential Service
Resource Centre
Regulatory & Compliance
Cois Dara Development
General Fundraising Projects
Group designated funds		 1 April
2023
£000
Exchange
rate
difference
£000
Incoming
resources
£000
Expenditure
£000
Transfers
from/(to)
general
fund
£000
31 March
2024
£000
500
-
-
-
(500)
-
770
-
-
-
(770)
-
-
-
-
-
2,627
2,627
365
-
33
(11)
141
528
590
-
746
(225)
(141)
970
500
-
-
-
(250)
250
574
-
-
-
-
574
14
-
-
(2)
-
12
60
-
-
(12)
(23)
25
375
-
-
-
125
500
500
-
-
-
(500)
-
50
-
-
-
(25)
25
-
-
-
-
150
150
731
(27)
-
-
45
749
68
(2)
-
-
6
72
71
(2)
-
-
-
69
107
(4)
-
(77)
111
137
311
(11)
-
-
-
300
222
(8)
-
-
-
214
62
(2)
-
(31)
31
60
-
-
-
-
128
128
44
(1)
-
(6)
-
37
5,914
(57)
779
(364)
1,155
7,427

Page 53

AUTISM INITIATIVES GROUP NOTES TO THE CONSOLIDATED ACCOUNTS continued For the year ended 31st March 2025

16. DESIGNATED FUNDS (continued)

Autism Initiatives Group

Autism Initiatives (UK)

Autism Initiatives (NI):

Page 54

AUTISM INITIATIVES GROUP NOTES TO THE CONSOLIDATED ACCOUNTS continued For the year ended 31st March 2025

16. DESIGNATED FUNDS (continued)

Autism Initiatives Ireland:

17. ANALYSIS OF NET ASSETS BETWEEN FUNDS

Group
Fund balances at 31 March 2025 are represented by :
Tangible fixed assets
Current assets
Creditors: amounts falling due within one year
Creditors: amounts falling due after one year
Fund balances at 31 March 2024 are represented by
Tangible fixed assets
Current Assets
Creditors: amounts falling due within one year
Creditors: amounts falling due after one year		 Unrestricted
funds
£’000
Restricted
funds
£’000
Total
£’000
7,621
55
7,676
20,318
2,230
22,548
(6,587)
-
(6,587)
(847)
-
(847)
20,505
2,285
22,790
7,907
26
7,933
20,163
2,243
22,406
(6,427)
-
(6,427)
(995)
-
(995)
20,648
2,269
22,917

Page 55

AUTISM INITIATIVES GROUP NOTES TO THE CONSOLIDATED ACCOUNTS continued For the year ended 31st March 2025

17. ANALYSIS OF NET ASSETS BETWEEN FUNDS

(cont.)
Charitable company
Fund balances at 31 March 2025 are represented by :
Tangible fixed assets
Current assets
Creditors: amounts falling due within one year
Creditors: amounts falling due after one year
Fund balances at 31 March 2024 are represented by:
Tangible fixed assets
Current assets
Creditors: amounts falling due within one year
Creditors: amounts falling due within one year		 Unrestricted
funds
£’000
Restricted
funds
£’000
Total
£’000
3,482
-
3,482
3,001
7
3,008
(1,666)
-
(1,666)
(795)
-
(795)
4,022
7
4,029
3,662
-
3,662
2,446
-
2,446
(1,097)
-
(1,097)
(886)
-
(886)
4,125
-
4,125

Page 56

AUTISM INITIATIVES GROUP NOTES TO THE CONSOLIDATED ACCOUNTS continued For the year ended 31st March 2025

18. SUBSIDIARY COMPANIES

Autism Initiatives (UK) A charity providing care for people in Great Britain & Isle of Man with
autistic tendencies.
Autism Initiatives Northern Ireland A charity providing care for people in Northern Ireland with autistic
tendencies.
Autism Ventures A Social Firm operating coffee shops, a cycle shop and workshop and a
growing project to provide a work and training experience for people
with autism spectrum condition.
Autism Spectrum Connections Cymru A Charity established to provide services to people with autism
spectrum condition in Wales.
Living Initiatives Limited A subsidiary formed in December 2005. This company commenced
trading in October 2009 providing accommodation for a person with
Autism Spectrum Condition in the Isle of Man. The company has ceased
trading.
Autism England Limited A 100% dormant subsidiary of AI(UK) formed in February 2007.
Autism Initiatives England A 100% dormant subsidiary of AI(UK) formed in January 2008
Autism Initiatives Cymru A 100% dormant subsidiary of AI(UK) formed in December 2007
Autism Initiatives Scotland A 100% dormant subsidiary of AI(UK) formed in January 2008

The above have been consolidated on a line by line basis. A summary of the individual results is shown on the following page.

In February 2025, the Board of Autism Initiatives Group (AIG) agreed in principle to support a change in group structure involving its wholly owned subsidiary, Autism Initiatives (UK) (AIUK). This was followed by the AIUK Board’s decision on 20 February 2025 to withdraw as Founder Member of Autism Initiatives Ireland (AII), a material subsidiary limited by guarantee. This decision was made independently by the AIUK Board and reflects a strategic direction to simplify the group structure and support AII’s future autonomy. The change will result in AII ceasing to be part of the Autism Initiatives Group once legal formalities are completed. The Boards are working towards agreeing a mutually acceptable timeframe for completing the transition, with a shared commitment to ensuring continuity of services and stakeholder confidence.

Page 57

AUTISM INITIATIVES GROUP NOTES TO THE CONSOLIDATED ACCOUNTS continued For the year ended 31st March 2025

18. SUBSIDIARY COMPANIES continued

Autism
Initiatives
UK
Autism
Initiatives
(NI)
72,584
8,507
(72,591)
(8,514)
(62)
(12)
-
-
-
-		 Autism
Initiatives
Ireland
10,534
(10,297)
(30)
(151)
-		 Autism
Ventures
872
(872)
-
-
-		 ASCC
547
(547)
-
-
-		 Living
Initiatives
Limited
-
-
-
-
-		 Total
2025
£’000
Total
2024
£’000
93,044
85,260
(92,821)
(85,991)
(104)
(107)
(151)
(180)
-
-
(69)
(19)		 56 - - - (32)
(1,018)
ts liabilities and funds was:
15,282
4,644
(5,441)
(350)		 5,286
(702)		 216
(151)		 362
(362)		 1
-		 25,791
25,557
(7,006)
(6,740)
9,841
4,294		 4,584 65 - 1 18,785
18,817
824
818
6,755
3,461
2,262
15		 -
65
-		 -
-
-		 -
1
-		 3,528
3,301
12,980
13,247
2,277
2,269
1,886
2,698
-

Related party transactions between the above companies are excluded in the consolidated accounts per FRS 102.

Page 58

AUTISM INITIATIVES GROUP NOTES TO THE CONSOLIDATED ACCOUNTS continued For the year ended 31st March 2025

19.CASH GENERATED FROM OPERATIONS

(Deficit)/Surplus for the year
Adjustments for:
Depreciation and impairment of tangible fixed
assets
Investment income recognised in Statement of
Financial Activities
Currency exchange (profit)/ loss on translation
Loss/(profit) on disposal of tangible fixed assets
Movements in working capital:
(Increase)/Decrease in stock
(Increase)/Decrease in debtors
Decrease/(Increase) in creditors
Cash generated from operations
20. ANALYSIS OF CHANGES IN NET (DEBT)/FUNDS
Group
Cash at bank and in hand
Bank overdrafts
Loans falling due within one year
Loans falling due after more than one year
Charitable Company
Cash at bank and in hand
Loans falling due within one year
Loans falling due after more than one year		 Group
Charitable Company
2025
£’000
2024
£’000
2025
£’000
2024
£’000
(127)
(474)
(96)
544
552
546
257
259
-
-
-
-
53
64
-
-
52
-
10
-
5
3
-
-
(497)
(940)
(261)
(317)
169
783
569
426
207
(18)
479
912
At 1 April
2024
£’000
Movement
£’000
At 31
March 2025
£’000
14,238
(350)
13,888
-
-
-
(106)
9
(97)
(995)
148
(847)
13,137
(193)
12,944
1,835
301
2,136
(88)
-
(88)
(886)
91
(795)
861
392
1,253		 Group
Charitable Company
2025
£’000
2024
£’000
2025
£’000
2024
£’000
(127)
(474)
(96)
544
552
546
257
259
-
-
-
-
53
64
-
-
52
-
10
-
5
3
-
-
(497)
(940)
(261)
(317)
169
783
569
426
207
(18)
479
912
At 1 April
2024
£’000
Movement
£’000
At 31
March 2025
£’000
14,238
(350)
13,888
-
-
-
(106)
9
(97)
(995)
148
(847)
13,137
(193)
12,944
1,835
301
2,136
(88)
-
(88)
(886)
91
(795)
861
392
1,253
207
13,137
(193)
12,944
1,835
301
2,136
(88)
-
(88)
(886)
91
(795)
861
392
1,253

21. COMMITMENTS UNDER OPERATING LEASES

At 31 March 2025 there were outstanding commitments for future minimum lease payments under non-cancellable operating leases, as follows:

Within one year
Between two and five years
Over five years		 Group
2025
£’000
2024
£’000
1,046
1,128
692
952
-
-
1,738
2,080		 Company
2025
£’000
2024
£’000
-
-
-
-
-
-
-
-		 Company
2025
£’000
2024
£’000
-
-
-
-
-
-
-
-
-

Page 59

AUTISM INITIATIVES GROUP NOTES TO THE CONSOLIDATED ACCOUNTS continued For the year ended 31st March 2025

22. CAPITAL COMMITMENTS

The group had no material capital commitments at the balance sheet date.

23. CONTINGENT LIABILITIES

Grants and other income received from certain parties may be repayable where specific conditions are subsequently found not to have been met.

Page 60

ACKNOWLEDGEMENTS

Autism Initiatives is immensely grateful to the following funders who have generously given grants and donations to support our work over the last year. Sadly we cannot list everyone, but every single gift we receive is important to us, helping to make a real difference to the lives of those people we support.

We would like to take this opportunity to thank everyone who has given generously of their time or money to help make our achievements possible and we hope you share our deep sense of pride. We certainly could not do it without you. We would also like to thank all of our staff and volunteers for the hard work and commitment they have shown and for their continuing dedication to our service users and the organisation as a whole.

A very big thank you to all our supporters below and to many others not listed.

Lothian Buses Employees’ Charities Fund The Aberbrothock Skea Trust Merseyside Police The GM Morrison Charitable Trust Manx Lottery Trust The Gannochy Trust Garfield Weston Foundation The Hodge Foundation The Communities Health & Wellbeing Fund (Scotland) Lloyds Bank – Commercial Banking Second Hand Clothing Ltd Motability Foundation People’s Postcode Lottery Welsh Government

We would also like to acknowledge all the wonderful walkers who signed up to Walk for Autism and raised funds, with a special mention to the top fundraising individuals and Teams; Yvonne Senior, Jess Wilde & IBC Healthcare

Page 61

To ask for this document in a different format, contact the address below.

autism initiatives group

Sefton House

Bridle Road

Bootle L30 4XR

Tel: 0151 330 9500

E-mail: headoffice@autisminitiatives.org

Web: www.autisminitiatives.org

Autism Initiatives Group is a company limited by guarantee, Registered in England no: 07120634 and a registered charity no 1170634. Registered office: Sefton House, Bridle Road, Bootle. L30 4XR