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
T*sdale 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 ii*at'"
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
inprac*iv,?.I tn mèasi Ire rell*bl¥, 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￿[1**1￿￿ in=lJ4es alli cnv+* rrcd bJi a ch>ryty' i.ry Uf4r4o*P.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 expendi*M 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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