2024-12-31-accounts

CHARrrY REGISTRATION NUMBER: 1171140 Autism Matters Financial Statements 31 December 2024 DAVIES TRACEY Chartered Accountant & statutory auditor Swan House Westpoint Road Teesdale Business Park Stockton on Tees TS17 6BP

Autism Matters Flnanclal Statements Year ended 31 December 2024 Page Trustees, annual report Independent auditor's report to the members Statement of financial activities 10 Statement of financial position 11 Statement of cash flows 12 Notes to the financial statements 13

Autism Matters Trustees. Annual Report Year ended 31 December 2024 The trust88s present their report and the financial statements of the charty for the year ended 31 De￿rnber 2024. ReferenrA and admini8trative detsils Registsred charlty name Autism Matters Charfty rnglstration number 1171140 Principal offlce 57-59 Mandale Road stockton on Te8S TS17 6AE The trustees Mr M Bean Mrs A Langford Mrs A E Overend Mrs M Redhead (Appointed 5 August 2024) Auditor Davies Tracey Swan House W8stpolnt Road Teesdale Business Patk Stockton on Te6S TS17 6BP Structure, governance and management Autism Matters is a Charitable Incorporated organisats.on (CIO), incorporated on 16th January 2017 and is govemed by its constitution which was adapted on 4th January 2017. The CIO is administered by a management committee. The CEO for Autism Matters Is Anna Taylor.

Autism Matters Trustees. Annual Report (¢ontlnu¢dJ Year ended 31 December 2024 Objectivès and activities The obje¢t(s) of the CIO are (1) to promote and improve for the publi¢ benefft the health and wellb8lng of people with an Autisti¢ Spectwm Condiknon, their families and friends and aryoné who supports, lives or works with somebody with an Autistic Spectrum Condition and (2)to provide per8onalised advice and support for people wth an Autistic Spectrum Condition The trustee's have paid due regard to guidan¢8 issued by the Charity Commission in deciding what activities thé charity should undertake. Achlevements and perfomianco Another fantastic year here at Autism Matters, seeing our team grow and our seNices develop. Autism Matters provides key support s&rvic8s in the North East of England for Autistic Adults Autism Matters continue to exclusively support Autislic adults who are diagnosed, undiagnosed or $eEf identify as Autistic. 2024 has been another fantastic year of growth for us and we have again continued to invest in stsffing and infrastructure. including devetoping new communication systems. Our Newcastle upon Tyne branch célebrated being one year oldl This was a huge achievement for us, testing out a replication model we hope to refine over a 2 year period. We do not expect it to be sustainable in rts second year, and are prepared to invest additional funding to support rts growth from our reserves for year 2 and 3. Our aim was to impact 10,000 lives and we achieved that through our new branch, current services, our podcast and our social media and online members group.

Autism Matters Trustees. Annual Report {conlinued) Year ended 31 December 2024 ma tten lili UTISM p.b%r i ERS Our Autism Angels service goès from str6ngth to strength and is now increasing stsff and membership and continues to deliver5 days a week. This year we developed the shop front ar8a of the Angels bulldlng and hope to launch this new venture next year.. Our management team has invested in team days and are developing their services and teams with staff trdining a priority. Our membership continues to grow and our income growth for 2024 was apptox 25¥0 more than 2023. Our trustees continue to support the growth and development of staff teams and branch development and have set the same target of impacting 10,000 lives as we consolidate our rea¢h into 2025. The trustee$ would like to thank all of our members, supporters, funders, staff and volunteers who help to make Autism Matters a unique user led charity at the forefront of delivering real person centred indTrvidual outcomes. Key hlghllghts from 2024 770 Soclal groups delivered to 170 users 11617 hours of PA support dèllvèr6d 12 short breaks delivered to 65 users 260 Angels servieo sessions d8llv•rad to 14 ragular useré.

Autism Matters Trustees, Annual Report (¢on*nU￿) Year ended 31 December 2024 Flnanclal revlew The results for the period are refle¢tsd in th8 Statemènt of Financial Activitles in the accounts. The accounts for the y8ar show a surplus of £83.111. The reserves stand at £210,802, with free reserves of £167,632. ReseNè$ Pollcy The trustees aim is to expend all funds on their charitable objects., however, th8y recognise the need to maintain a certain ￿Ve1 of reserves as a cushion against possible future difficulti8s. Free reserves at the Eevel of 6 months running costs would allow the charity to continue ivs operations while alternative funding sour￿8 were sought. Trustees, responslbllltles statoment The trustees are responsible for preparlng the trustaes, report and the financial statements in a¢¢ordan¢e with applicable law and United lfjngdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice). Thè law applicable to charities in England and Wales requires the charity trust88S to prepare financial statements for each year which givé a true and fair vi6w of th6 stste of affairs of the charity and of the Incoming resourceè and appltcation of resources, of the charity for that period. In preparing these financial statements, the trustees are required to.. select suitable accounting policies and then apply them consistently,. observe the meth¢)ds and principles in the appllcable Charities SORP; make judgments and accounting estimates that are reasonable and pNdent,' state whether applicable UK Accounting St8ndards have been foll¢yNed, subject to any material departures dis¢losed and éxplained in the financial statements.. prepare the financial statements on thè going concern basls unless it is inappropriate to presume that the diarity will continue in busine88. The trust8és are responsible for keeping adequate accounting records that are Suff￿lent to show and explain the charity's transactions and disctose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements compty wlth the Charrtl8S Act 2011, thè applicable Charities {Accounts and Reports) Regulations, and the provisions of the Trust Deed. They are also responsible for safeguarding the assèts of the charity and hence for tsking reasonab￿ steps for the pr8v8ntion and detectton of fraud and other irregularities.

Autism Matters Trustees. Annual Report (conttnued) Year ended 31 December 2024 The trustees, annual report was approved on .. trustees by.. and signed on behalf of the ljoard of Mrs M Redhead Trustee

Autism Matters Independent Auditorfs Report to the Trustees of Autism Matters Year ènded 31 Bvcember 2024 Opinion We have audttèd the financial statements of Autism Mattars {the 'charity') for the year ended 31 December 2024 which comprise the Ststsment of financial activthes, statement of financial position, ststement of cash flows and th6 relatèd notes, including a summary of significant accounting policies. The financial reporting framework that has been applied in their preparation is applicabie law and United Klngdom Ac¢ountlng Standards, induding FRS 102 The Financtal Rewrting Standard applicable in the UK and Republic of Ireland (United Kingdom Generally Accepted Accounting practi￿). In our opinion the financial statements: gNe a true and fair view of the stat6 of the charity's affairs as at 31 December 2024 and of its incoming resources and application of resources, including its incom8 and expenditure, for the year then ended,. hav6 beèn properly prepared in accordance with United Kingdom Generalty Acceptéd Accounting have been prepared in accordance with the requlrements of the Charities Act 2011. Basis for oplnlon We conduct8d our audit in a￿ordanCe with Intemational StarKlards on Auditing (UK) (ISAS (UK)) and applicable law. Our responsibilltles under those standards are furth8r des¢ribed in the auditorfs respon$ibilrties for thè audit of the financial statements section of our reporL We are independent of the charity in accordance with the ethical requirements that are relevant to our audit of thé financial statements in the UK includlng the FRC'S Ethical Standard, and we have fulfilled our t)ther ethical responsibilities in accordance with these requirements. We beliève that the audlt evidence we have obtained is sufficient and appropriate to provide a basis for our opinion. Concluslons relatlng to golng eon¢ern In audrting the financial statements, we have concluded that the trustees, use ot the going concem basss of accounting in the preparation of the financial statements is appropriate. Based on the work w8 have performed, we have not identffied any material un￿rtaIntieS relating to events or conditions that, individually or ¢ollectivetyf, may cast significant doubt on the charitys abilty to ¢ontinu& as a going conc6m for a period of at least ￿e1v0 months from when the financial statements are authorised for issue. Our responsibiltties and the responsibilities of the trustees wfth respect to going concem are described in the relevant sections of this report.

Autism Matters Independent Audltorfs Report to the Trustees of Autlsm Matters (conthued) Year ended 31 December 2024 other Snforniatlon The other information comprises the infomation included in the annual report. other than the financial ststements and our audito¢s report Ihereon. The trustees are responsible for the other information. Our opinion on the financlal statements doès not cover the other infomiation and, except to the extent otherwise explicitly ststed in our report, we do not express any fomi of assuran￿ condusion thereon. Our responsibilty is to read the other infomiation and, in doing so, consider whether the other infomiation is materially inconsistèntwith the financial statements or ourknowledge obtained in the audFt or otherwise appears to be materially mÈsstated. If we identfy such m*rial inconsistènciés or apparent material misstatements, w6 ar6 required to detem7ine whether there is a material misststement in the financial statements or a material mFs$tatement of th8 Other information. If, basèd on thé work wè have p8rfom)ed, w8 conclud8 that there is a material misstatement of this other information, we ar8 requir6d to report that fact. We have nothing to report in this regard. Matters oh whlch wè arè required to report by exception W8 have nothing to report in rèspèct of the followlng matters in relation to whlch the Charitles (Accounts and Reports) Regulations 2008 require us to report to you rf, in our opinion: the infomiation given in the trustees, report is inconsistent in any material respect with the financial statements; or adequate a¢¢ounting records have rK)t been kept" or the financial statements are not in agreement with the accounting records and retums; or we have not r8c8ived all the infomation and explanations wé require for our audit. Responsibilities of trustees As explained more fully in the trustees, responsibllltles ststement, the trustees are responsible for the preparation of the financial statements and for being satlsfied th8t they give a true and fair view, and for such intemal control as Ihe trustees detemine 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, th8 trust8es a￿ responsible for asséssing the charty's abilty to continue as a going ¢oncem, disclosing, as applicable, matters related to going concern and using the going con¢em b8sis of accounting unle&8 the trustees either intend to liquidate the charity or to cease operations, or have no realistic altemative but to do so.

Autism Matter Independent Auditorfs Report to the Trustses of Autism Matters (conumiedj Year ended 31 Dacember 2024 Auditoes rosponsibilitles forthe audit of th• financlal statements IIV8 have been appointed as audÈtor under s8Ction 144 of the Charities Act 2011 and report in accordance with the Act and relevant regulations made or having effect therèunder. Cur obl￿15VeS tsre ¢0 obtain reasonable assurance about w￿lether the financial statsments as a whole are free from matèrlal misstatement, whether due to fraud or érror, and to issue an auditorfs report that includes our opinion. Reasonable assurance is a high level of assurance. but is not a guarantee that an audit conducted in accordar1￿¥ With ISAS (UY) ￿-,,1 aK':ayS d-. ¥1 It ek'BstG. Misststements can arise from fraud or error and are considered material rf, individually or in the aggregate. they could reasonably be exPe￿ed to influence the economic decisions of users taken on the basis of these financial statements. a m*iCli ¢41 rfii¥J81ts4Qi I TC¥iiV¥i Irregulariti8s. ineluding fraud, are instances of non-compliance with laws and regulations. W8 design pr¢xedures in line with our responzTrib,:1stie>, outt:,-. -d 8bo¥v, to d- E¥La￿t FfitrSStateTents in reSpe￿t of irregularities, including fraud. The extent to which our procedures are capable of détecting irregularities. induding fraud Is detailed below= IITrwGrKs applicable to the charity, such as the compankésA￿ 2006 and relevant charity and tax legislation, and obtaining an understanding of how the charity complies with those frameworks; assessing the SUSC8Ptibility of the charty's fin87=ial statsments to material misstatement induding how fraud might occur, with audit procedures including.. considering intemal controls., testing supporting documentstion. 8nquiring of the charity's management: revi8wing minutes of trustees, meetings., and obtaining written confimiations. Because of the inherent limitations of an audit, there is a rlsk that we will not detect all irregularities, including those leading to a material misststement in the financial statements or non-complian￿ with regulation. This risk increases the more that Complian￿ wfth a law or regulatlon is removed from the events and transactions refiected in the financial statements, as w6 will be less likely to become aware of instances of non-compliance. The risk is also greater regarding irregularities occurring due to fraud rathèr than error, as fraud involves intsntional cOn￿alMent, forgery, collusion, omission or misrepresentation. A further descriplion of our responsibilities is available on the Financial Reporting Council's website 8t: fjld&s£tiptionJ)Jt hLaurJi1o￿E?3h8Q¥O99&-re.$p￿DSltiiLILQ￿-tsr This description forms part of our audito￿ reporL We communicatewith those charged with govemance regarding, among other matters, the planned scope and timing of the audit and sÉgnificant auditfindings, includlng ay significant deficienci8s in internal control that we identy during our audlt.

Autism Matters Independent Audltorfs Report to the Trustees of Autlsm Matters (eonthiued) Year ended 31 December 2024 Oth•r mattor The charity tookadvantage of auditexempts'on available to smaller charities in respectof the year ended 31 December 2024 and consequently the corresponding figures in these financial statements are unaudited. U8e of our report This report is made sotely to the charity's trustees. as a body. in accordance wlth part 4 of the Charities (Accounts and Reports) Regulatlons 2008 . Our audit work has been undertaken so thatwe mlght state to the charty's members those matters we are required to state to them in an auditols report and for no other purpose. To the fullest extent pemiitted by law, we do not a¢￿pt or as$Uff￿ responsibility to anyone other than the charity and the charity's members as a body, for our audit worK for this report, or for the opinions we have formed. For and on behalf of Davies TraGèy Chartered Accountants statutory Auditor Swan House Westpoint Road Tsdale Business Park stockton on Tees TS17 6BP D8¥w Tra¢w Is eltrJlbb for appointment as audlor of the Charity by vwiu• of Its lblbllty for appo¥Jtrnerrt a5 audttorof a eJJnyany under Se￿h￿ 1212 ofthe Crynies Acl 2006.

Autism Matters Statement of Financial Activities Year ended 31 December 2024 2024 Restricted funds Total funds Total funds 2023 Unrestricted funds Notè .?come *znd andowmènts Donations and legacies Charitsble &tiviti8s Other trading activities Investment incomé 14,541 1.297.657 14.541 1,297.657 23,621 959,704 6,316 1,124 1.847 1,847 1,314,045 Total Incom• 1,314,045 990,765 Expenditurè Exp8ndrture on charitabl8 adivities Totsl expèndltu 8.9 1,229,150 1,229,150 1,784 1,230,934 1,230,934 1,017,171 1,017,171 1,784 Nèt Incomol(expendlture) and not movement in funds 84,895 (1.784) 83.111 (26,406) Re¢on¢iliation of funds Total funds brought fornard Total funds carrled fopNard 125,907 210,802 1,784 127,691 154,097 127,890 210,802 The statement of financial activities includes all gains and losses recognised in the year. Ail income and expenditure derive from continuing artivities. The notes on pages 13 to 23 fom) part of these financlal statements. 10

Autism Matters statement of Financlal Position 31 December 2024 2024 2023 Noto Flx•d assets Tangible f￿ed assets 13 11,789 7.311 Current assets Debtors Cash at bank and in hand 14 164,553 83,951 68,613 105,639 248,504 174,252 Creditors: amounts falling due withln onè year Net curront assets 15 49,491 199,013 210,802 210,802 53,872 120,380 Total assatsless current liabilities Net assets 127,891 127,691 Fund8 of th• charfty Restricted funds Unrestn¢t8d funds 1,784 125,906 127,690 210,802 Total charity funds 18 210,802 These financial stat6ments were approved by the board of trustees and authorised for issue on ai 1.10 l.S... and are signed on b8haEfol tho board by.. Mrs M Redhead Truste& The notes on pages 13 to 23 fomi part of these ffnaneial ststements. 11

Autism W1.9*••r¢ ststement of Cash Flows Year ended 31 December 2024 2024 2023 Cash nows from operating activities Net incomel(expenditLEre) 83,111 (26,406) Adjustments for Depreciation of tangible fixed assets Other interest receivable and simllar income Interest payable and similar charges Accrued inwme 3,006 (1.847) 390 (70,473) 2,871 (1,124) Changes in.. Trade and other debtors Trade and other creditors (16.966) (12.882) (15,661) {18,546) 52.841 Cash generatéd from operations 9,830 Interest paid Interest rec8ived {390> 1,847 (194) 1,124 10,760 Nèt cash (used in)lfrom operating activities (14.204) Cash flows from Invostlng activities Purchase of tangibl8 assets Net cash used in investing activities (7,484) (7.484) (2,274) (2,274) Not {decreaseylncrease in cash and cash equivalents Cash and cash equivalents at beginnlng of year Cash and cash equlvalents at ènd of year (21,688) 105,639 8,486 97,153 105,639 83,951 The notes on pages 13 to 23 forni part of those flnanclal 8tatsments. 12

Autism Mgtte Notes to the Financlal Statements Year endpd 31 December 2024 General Inforn?ation The charity is a public benefrt entity and a regist8red Charty in England and Wales and is unincorporated. The address of the principal office is Nevrtown Communty Resource Centre, Durham Road. Stockton on T8es. TS19 ODE. Statement of compliance These financial statements have been prepared in ¢omplian(x with FRS 102, The Financial Reporting Standard applicab16 in tha UK and the Republic of Ireland,, the Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard appIl￿ble in the UK and R8publlc of Ireland (FRS 102) (Chariti8S SORP (FRS 102)) and Ihe Charities Act 2011. Accounting pollcl•s Basis of preparatlon Th6 financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain fin8n¢ial assets and liabilities and investment properties measured at fair value through incomé or expenditure. The financial statements are prepared in sterling, which is the functional cuNenc"y of thè enlity. Going concern There are no material uncertainti6s about the charity's abiltty to continue. Disclosure 6x•mptions The entity satisfies the crileiia of being a qualifying entity as defined in FRS 102. As such, advantage has been taken of the following disckssure exemptK)ns available under paragraph 1.12 of FRS 102: (a) No cash fl¢)W Statement has been presentéd for the company. (b) Disclosures in respect of financial instrurr.ents have not been presented. Judgaments and key sources of estimation uncertalnty The preparalion of the financtal statements requires manag6m6nt to make judgements, estimates and assumptions that affect the amounts reported. Thes8 estimates and judgemènts are continualty reviewed and are based on experience and other factors, including ex￿CtatIOnS of future events that are bèlieved to be reasonable under the circumstances. Fund accounting Unrestricted funds are available for use at the discretion of the trustees to further any of the charity's purpos8s. DeS￿nated funds are unrestricted funds eamiarked by the trustees for particular future prolect or commitm8nt. Restricted funds are suts'ected to restrictions ori their expendtiure declared by the doriororthrough the tenns of an appeal. and fall into one of two sub-classes.. restricted income funds or endowment funds.

Autism Matters Notes to the Financ-IA! Statements (condnLJedJ Year ended 31 December 2024 Accounting pollcies (¢ontlnu•dJ Incomlng resourcès All incoming resources are included in the statsment of finandal activities when entitlement has ÈO ilia 'ty', il is pl0￿￿12 iiat'" Tri¢ th¥1 l•iii&S 05SvCic41Gd ifich the transacts'on will flow to the charity and the amount can be reliably measured. The following specific policies are appliad to particular categories of income: income from donations or grants is recognised when there Ès evidence of entiuement to the gfft, re￿Ipl is probablè and its amount can ￿ measured r81iably. CC.ITe is IQGGgnisknd wlisen rknryCC'iPt is prGb-bts %4nd Fnt . mont ts establtshed. income from donated goods is measured at the fair value of the g(iods unless this is inpraciv,?.I tn mèasi Ire rellbl¥, in Vvtt':_.h ca:- the val.. rp Is _cr.¥i'Ck4 from tts,c. c.n to dj.itrr or thé estimated resale value. Donated facilities and servicEs ar& recognised in the accounts when receivad If tha value can be reliably mèasured. No amounts are included for the of g4neral voluntaers. income from ¢ontrarts for the suppty of seNices is recognised with th8 dellvery of the contracted seNice. This ts cl¥ssi.',ed 8£ unveStri￿.: requirement for it to be spent on a particular purpose and retumed rf unspent, in which case it may be regarded as restsicted. R6sourc6S èApended Expendsture is re¢ognlsed on an accnials basis as al￿bIlIty is incurred. Exp8ndiiure includes any VAT which cannot be fully recovered, and is classified under headings of the statement offinancial activities to which It relates: expenditure on raising funds includes the costs of all fundraising actlvities, events, non- charitabl8 trading activities, and the sale of donated got)ds. expenditure on charitablw a￿[11￿￿ in=lJ4es alli cnv+ rrcd bJi a ch>ryty' i.ry Uf4r4oP.jp. activities that further its charitable aims for the benefit of its b6nefi¢iaries. including those support costs and costs relating to the governance of the charity apportioned to charitsble activrties. other expenditure includes all expenditure that is neither related to raising funds forthe charity nor part of its expendiM ori chpritabL2 a.Xik'itio-. All costs gre allocated to expenditure categories r6flacting the use of the resource. Direct costs attributable to a single activty are allocated directty to that activity. Shared costs are apportioned between the activities they conlribute to on a r6asonable, justifiable and consistént basis. OperatlThg lease(• Lease payments are recognised as an expense over the lease term on a stralght-line basis. The aggregat8 benefrt of lease incentives is ￿COgnised as a reduction to expense over the lease term, on a straight-line basis. 14

Autisrhi r"_ Notes to the Finane-la114tatements l¢onrfnuèdh aar yp.dsld 31 Decembpr 2024 Accountlng pollclg8 {¢onUnu•d) Tanglble assets Tangible assets are initially recorded atCOSL and subsequ8ntly stated at cost less any accumulated dépreciation 8nd impainnent losses. Any tsngible asséts carrted at revaluèd amounts are recorded at the falr value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impaimient10&8es. An increase in the Carrylng amouni of an a88eÈ as a r8sult of a revoiuation. is recogiiised in other recognised gains and losses, unless it reverses a charge for impaiment that has previougty been recognis8d as expenditure within thé statement of finan¢lal actlvities. A decrease in th8 carrying amount of an asset as a iesult of r8valuation, is iecosnk%ed in otrièr recognised gains and losses, except to which it offsets any pmious revalualion gain, in which case the loss is shown within other r￿gnised gains and losses on the ststement of financial actbwties. D•pro¢lation Depreciation is Calculated so as to write off the cost orvaluation of an asset, less its residual value, over the useful economic lrfe of that asset as follows.. Flxtures and rrttings Equipment 200A 8traight line 20% straight line Impairnient of fixed a88ets A review for indicators of impaimient is carried out at each reporting date, with the recoverable amount being estimat8d where such indicators exist. Where the carrying value exceeds the recov8rabl8 amount, the asset is impaired accordingly. Prior impairment8 are 81$0 reviewed for possible reversal at each reporting date. For the PLifpos8s of unpaimient tasting, when it is not possible to 8stimat6 the recoverable amount Gf all iii diTridual assèt, an 6Stimate 18 made of ihe iXOV6rable amount of the cash-generaling unlt to which the asset belongs. Th8 cash-generating unit is the smallest identifiable group of assets that inclijdes th8 asset and generates cash inllows that largety independent of the cash inflows from other assets or groups of assets. For impaim)ent testing of gocthill. the goodwill acquired in a business combination is, from the acquisition date, allocat8d to each of the cash-generating units that are eApe¢ted to b&n6f¢t from the synergies of the combination. irrespective of whether other assets or liabilities of the charity are assigned to those units. Finanelal Instra￿l￿n￿ A financial asset or a financial liability is recognised onty when the charity becomes a party to the Cuiitraciual PiOViStons of the instrument Basic financial instrijments are inrtially recognised at Ihe amount receivable or payable induding any related trarbsactiofi costs. Current assèts and curr8nt liabilities are subsequently measured at the cash or other consideration 8xp6cted to be paid or recelved and not discounted. 15

Autiskii Notes to the Financial Statements (contsnuedj Yojr 31 ri. mb8r 2024 Accounting poli* j•$ l¢oftrfnuod) Financial instruments (¢ontiftU8d) Debt instruments are subsequently measured at amortised cost. Vthere inveslments in Siiares are publtdy traded or their fair value can Othe￿iSe be measured reliabty, the investment is subsequantly measured at fair value with changes in fair value recognised in income and expenditure. All other such investrnents are subsequently measured at st less impaimenL Other financial instruments, induding derivatives, are initially recognised at fair value. unless payment for an asset is deferred beyond normal business temis or financed at a rate of intérest that is not 8 market rate, in which case the asset is measuréd at the presént value of the future payments discounted at a market rate of inter8St for a similar dabt instrument. other financial Instruments are subsequently measured at fair value, with any chang6s recognised in the statement of financial actrvities. with the exception of hedging instrumènts in a designated hedging relationship. Financial assets that are measured at cost or amortised cost are reviewed for objective evidence of impaiment at the end of each reporting date. If there is objective evidence of impaimient, an impairment loss is recognised underthe appropriate heading in the ststement offinancial activities in which the initial gain was recognised. For all equity instruments r8gardl8ss of signfficanrR. and other financial assets that are individual signffi¢an( thèse are assessed individually for impairment. Other financial assets are eithér assessed individually or grouped on the basis of similar credit risk characteristic£. Any ravèrsals of impairment are recogni$ed immediately, to the extent that the reversal does not result in a carrying amount of the fina￿18] ass@t that exceeds what the carying amount would have beèn had the impainnent not previously been rècognis6d. Dèfined contrlbutlon plans Contributions to defined contrlbution plans are recognis8d as an expense in the period in wh￿h the related servicè is provided. Prepald contributions are recognised as an asset to the extent Ihat the prepaymént will18ad to a reduction in future payments or a cash refund. Vyhen contributions are not expetsted to b8 S131ded Wiiolly Witiiin 12 moiilhs of the end of the reportin9 date in which the employees render the related servicè. the liability is measured on a discounted present value basis. Th8 unwinding of the discount is recognised as an expense in the period in which tt arises. Donations and legaci88 Unrestricted Funds Restrtcted Total Fund8 Funds 2024 Donatlons Donations 14.541 14.541 16

Aut6bfih Notes to the Financial Statements (Conllnuèd) -CnTsbor 2Q24 Donation8 and lega¢les {coJ)tlnu4d) Unrestricted Funds Restricted T¢)tal Funds Funds 2024 Grants Small Sparks Awards For All North Star Housing 14,541 14.541 Unrestricted Funds Restricted Total Funds Funds 2023 Donations Donations 6,668 6.668 Grants Small Sparks Awards For All North Star Housing 4,940 9.810 2,203 16,953 4,940 9,810 2,203 23,621 6,668 Charitablè 8cttvEtIès Unrestricted Total Funds Unr8stricted Totsl Fund$ Funds 2024 Funds 2023 Sale of good8lservices as part of diréct charitable activities PA SeNice R8spit@ SeNice Social Group Other income from charitable activities Angels Rent income 71 381,340 95,160 729.420 1,429 86.877 3,360 71 381.340 95,160 729,420 1.429 86,877 3,360 1.297.657 121 276,886 78,555 527,897 3,631 74,614 121 276,888 76,555 527,897 3,831 74,614 1,297.657 959,704 959,71)4 0th8r trading activities Unrestricted Total Funds Unrestricted Total Funds 024 Funds 2023 Fundraislng events 6,316 6,316 17

Autistli Notes to the Flnancial Statements l¢onttnu•d) Investment Income Unrestricted Total Funds Unrastrlct8d Total Funds Funds 2024 Funds 2023 Bfjnk M￿rest rcceprble 1,847 1,847 1,124 1,124 Expendlturn on charftable activities by fund type Unrestricted Funds Restricted Total Funds Funds 2024 Activity Support costs 1,191,812 37,338 1,229,150 1,784 1,193,596 37,338 1.230,934 1,784 Unrestricted Funds Restricted Totsl Funds Funds 2023 Activity Support costs 980,275 21,728 1,002,003 15,169 995.444 21,727 1.017,171 15,169 9. Expanditure on charltablo activlti8s by actlvlty type Activities undertaken dtréctEy Support Total funds costs 2024 Total fund 2023 Activity Govemance costs 1.193,596 1,193,596 37,338 1.230,934 995,444 21,727 37,338 1.193.#96 1,017,171 10. Net in¢omel(8xpendlturn) Net incomel(exp8nditure) is stated after chargingl(crediting): 2024 2023 of '. -.niiiuiO fiAcd ass8ls Op6rating lease rentsls Fees payable for the audit of the financial statements 3.006 25.500 7,200 2,871 18

Au(iSfiii fYidik¢i* Notes to the Financial Statements (¢onbnuedJ "ledi èiid&d i l 2024 11. Staff Costs The totsl staff costs and employee benefts for the reporting period are analysed as follows: 2024 2023 Wages and salaries Soclal security costs Employer contributions to pension plans Oth8r 6mployé8 bènèffts 877,543 41,251 16,026 152 505,896 28.530 12,428 734,972 546,854 The average head count of employees during the year was 67 (2023". 56). The number of employe8s whose remuneration for the yaar fell w¥thin the following bands, were: 2024 2023 £60,000 to £69,999 Kèy Management Personnel Key management personnel include all persons that hav& authority and responsibility for planning, directing and controlling the activities of the charity. The total compensation paid to key management personnel for services provided to the charity was £75,337 (2023'.£68.800}. 11 Trustee remuneratlon and expenseg no remuneration or other benefits from employmènt with the chartty or a related entity were re￿iVed by the trustees. no trustee expenses have been incurred. 13. Tanglblo flxod assats Fixtur8s and r￿Ing8 Equipment Total Cost At 1 lanui•ry 2024 Additions 7,029 4,188 7.323 3,296 14,352 7,484 At 31 December 2024 11,217 10,619 21,836 Depreciation At 1 January 2024 Charge for th8 yèar At 31 Dècember 2024 4,586 1,406 2,475 1.600 7,041 3,006 5.972 4,075 10,047 Carrying amount At 31 Docember 2024 5,245 2,463 8,544 11,789 At 31 December 2023 4,848 7,311 19

Autlsfiyi f*ia(lèi &• Notes to the Financial Statements (e4Wrtlnu•d) Debtor8 2024 2023 Trade debtors Prepayments and accrued income 70,420 94,133 68,613 164,553 68,613 15. Credltors: amounts falllng due within one yoar 2024 2023 Trade Creditors Accruab and deferred income 47,968 50,009 3,386 477 Other creditors Other creditors 479 400 49.491 53,872 18. Deferred Incomo 2024 2023 Amount deferred in year 38,687 49,229 The deferred incom8 relates to income recèived in advan￿ for respite due to tske place next yéar. 17. Pènslons and other post rètlrement benefits Defined contributlon plans The amount recognised in income or expenditure as an expense in relation to defined contribution plans was £16,026 (2023". £12,428). 20

Notes to the Financial Statements (eonUnu•dJ 2024 18. Anatysls of charltable funds Unr•strlctod funds At 1 January 20 24 At 31 Docemba r 2024 Income Expenditure Transfers General funds Redundancy Reserve 82.737 43.170 1,314,045 (1,229,150) 167,632 43,170 210.802 125,907 1,314,045 {1,229,150) At 1 January 20 23 At 31 December 2023 Income Expenditure Transfers General funds Redundancy Reserve 122,324 31,773 973,812 (1,002,003) (11,397) 11.397 82,736 43,170 154,097 973,812 (1,002,003) 125,906 Restricted funds At 1 January 20 24 At 31 D8¢ombe r 2024 Incom8 Expenditure Transfers Small Sparks Awards For All North Star Housing 1,784 (1,784) {1,784) 1,784 At 1 January 20 23 At 31 Decèmber 2023 Income Expenditure Transfers Small Sparks Awards For All North Star Housing 4,940 9,810 2.203 (4,940) (9,810) {419) (15.189) 1,784 16,953 1,784 21

Autism l.eaStcrs Notes to the Financial Statsments (eonthuerfj 'lèaY èlidèd 31 èinber ?024 19. Analysls of net assèts between lunds Unrestricted Funds Restricted Total Funds Funds 2024 Taiigibl&14xed assets Current assets Creditors less than 1 year Net -11,789 248,504 (49,491) 11,789 248.504 (49,491) 210,802 Unrestricted Funds Restricted Total Funds Funds 2023 Tangible r￿ed assets 7,311 172,468 (53,872) 125,907 7,311 174,252 (53,872) 127,691 1,784 Creditors I￿6$ than 1 year Not assets 1.784 20. Analysls of chang•s in net debt At At 1 Jan 2024 Cash flows 31 Dec 2024 105.009 121,u58) 83,951 21. Opernting loas8 commltménts The total future minimum lease payments under nOn-Can￿lIable operating leases are as follows.. 2024 2023 lot !=fcr +h2n 1 year Later than 1 year and not later than 5 years 26,500 103,250 129.750 Th8 Charty has enter￿￿ into 2 rental lease agreements as lessee. The main building lease runs for 5 years from November 24- November 2029 at £16,500 per annum. The Angels building lease runs for 6 years from April 23- April 29 at £10.000 par annum with a first year discount of £1000.

Autisrbs r"..Ik$is Notes to the Financial Ststements (conthu Year eiidt>.J .34 D*ceiiiSY er ?024 22. Related partlos SJ Accounting Services (NE) Ltd (a) Trust8e Amy Ov8rend is a director of SJ Accountingwith a 10% sharehokling during the year. {b) SJ Accounting invoic8d Autism Matt8rs £10,225 in the financial year for the provision of bookkeeping, payroll and accounting seNices. (c) At the year end £644 was outstanding for December 24 seNices. Transfomiation Matters Ltd (a) CEO Anna Taylor is Ihe sole 6Fiarelioldei of Tr¢irisfori)ialioii Mdttei8 willi si9111r￿1)l infiuei)ce and control. (b) Transformatlon Matters invoiced Autism Matter8 £19.700 in the financtal year for the provision of respite accommodation, therapy gnd training servI￿s. {c) At the year end there was no outstanding balance due. 23

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