2025-03-31-accounts - All About Autism

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Financial Statements and Annual Report for the Year Ended 31 March 2025

All About Autism

Charity Number: 1171783

Chair of Trustees: David Lowry

Address: Wordsworth Road Stoke Newington London N16 8BZ

Report of the Governing Body for the Year Ended 31 March 2025

The governors present their report together with the financial statements for the year ended 31 March 2025 and the balance sheet as at 31 March 2025

1. Trustees responsibilities

The Trustees are responsible for preparing an annual report and financial statements in accordance with applicable law and regulations which include UK Account Standards and United Kingdom Generally Accepted Accounting Practice (UK GAAP) - Statement of Recommended Practice applicable to charities and Financial Reporting Standard for Smaller Entities (FRSSE) (effective 1st January 2015).

The Trustees are responsible for keeping adequate accounting records that are sufficient to show and explain the transactions and disclose with reasonable accuracy at any time the Charity's financial position. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

2. Trustees

David Lowry - Chair

Alison Garnham - to be replaced

Debbie Sinclair - to be replaced

3. Structure and governance

Charitable Incorporated Organisation, constitution governing document, trustees appointed by trustees.

4. Objectives, activities and performance

Advancing education for the public benefit by supporting the provision of teaching, facilities and other support for children with a diagnosis of autism living in the London Borough of Hackney, particularly but not exclusively by support of The Garden School.

Makes grants to individuals
Provides services
Provides advocacy/advice/information
Sponsors or undertakes research

Activities and Performance

The charity has received no donations. The key objective going forward is to seek a wind-up of the charity.

On behalf of the Trustees:

Chair of Trustees

Date: 23 November 2025

All About Autism	All About Autism	CharityNo	1171783	1171783
		CompanyNo	n/a
Annualaccountsfor the period
Period start date	01/04/2024	To	Period end date	31/03/2025

Section A Statement of financial activities (including summary income and expenditure account)

Unrestricted funds Restricted income funds Endowment funds £ £ £ F01 F02 F03	Unrestricted funds Restricted income funds Endowment funds £ £ £ F01 F02 F03	Unrestricted funds Restricted income funds Endowment funds £ £ £ F01 F02 F03	Total funds Prior year funds £ £ F04 F05	Total funds Prior year funds £ £ F04 F05
-	-	-	-	221
-	-	-	-	-
-	-	-	-	-
-	-	-	-	-
-	-	-	-	-
-	-	-	-	-
-	-	-	-	221

-	-	-	-	-
-	-	-	-	-

-	-	-	-	-
-	-	-	-	-

-	-	-	-	221
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-	-	-	-
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-	-	-	-	-
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4,844	-	-	4,844	4,623
4,844	-	-	4,844	4,844

Charity No Company No Annual accounts for theperiod Section B Balance sheet Charity Name: All About Autism 1171783 n/a Period start date:01/04/2023 To period end date:31/03/2024 ~~—————~~	Charity No Company No Annual accounts for theperiod Section B Balance sheet Charity Name: All About Autism 1171783 n/a Period start date:01/04/2023 To period end date:31/03/2024 ~~—————~~	Charity No Company No Annual accounts for theperiod Section B Balance sheet Charity Name: All About Autism 1171783 n/a Period start date:01/04/2023 To period end date:31/03/2024 ~~—————~~
		Restricted
		Unrestricted income Endowment Total this Total last
Guidance note		funds funds funds year year
		£ £ £ £ £
Fixed assets		F01 F02 F03 F04 F05
Intangible assets (Note 15) Tangible assets (Note 14) Heritage assets (Note 16) Investments (Note 17) *Total fixed assets*	B01 B02 B03 B04 B05	- - - - - - - - - - - - - - - - - - - - - - - - - ~~=====~~
Current assets
Stocks (Note 18) Debtors (Note 19) Investments (Note 17.4) Cash at bank and in hand (Note 24) *Total current assets*	B06 B07 B08 B09 B10	- - - - - - - - - - - - - - - 4,844 - - 4,844 4,844 4,844 - - 4,844 4,844 ~~oe~~
Creditors: amounts falling due within one	amounts falling due within one
year (Note 20)	B11	- - - - -
*Net current assets/(liabilities)* *Total assets less current liabilities*	B12 B13	4,844 - - 4,844 4,844 4,844 --4,844 4,844 ~~————~~
Creditors: amounts falling due after one year (Note 20) Provisions for liabilities *Total net assets or liabilities*	B14 B15 B16	- - - - - - - - - - 4,844 - - 4,844 4,844 ~~————~~
Funds of the Charity
Endowment funds (Note 27) Restricted income funds (Note 27) Unrestricted funds Revaluation reserve Fair value reserve *Total funds*	B17 B18 B19 B20 B21 B22	- - - - - - 4,844 - 4,844 4,844 - 4,844 - - 4,844 4,844 ~~==~~
*The company was entitled to exemption from audit under s477 of the Companies Act 2006 relating to small companies.*

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act with respect to

These accounts have been prepared in accordance with the provisions applicable to small companies subject to the small companies regime and in accordance with FRS102 SORP.

Signed by one or two trustees/directors on behalf of all the trustees/directors

Print Name	Date of approval dd/mm/yyyy
David Lowry	23/11/2025
David Lowry

CC17a (Excel)

11/23/2025

Section C Notes to the accounts

Note 1 Basis of preparation

This section should be completed by all charities .

1.1 Basis of accounting

These accounts have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant note(s) to these accounts.

The accounts have been prepared in accordance with:

the Statement of Recommended Practice: Accounting and Reporting by Charities • and with  preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) issued on 16 July 2014 • and with  the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102) • and with the Charities Act 2011. The charity constitutes a public benefit entity as defined by  FRS 102.*

-Tick as appropriate

1.2 Going concern

If there are material uncertainties related to events or conditions that cast significant doubt on the charity's ability to continue as a going concern, please provide the following details or state "Not applicable", if appropriate:

An explanation as to those factors that support Not applicable the conclusion that the charity is a going concern; Disclosure of any uncertainties that make the Not applicable going concern assumption doubtful; Where accounts are not prepared on a going Not applicable concern basis, please disclose this fact together with the basis on which the trustees prepared the accounts and the reason why the charity is not regarded as a going concern.

1.3 Change of accounting policy

The accounts present a true and fair view and no changes have been made to the accounting policies adopted in note { }.

note { }.
Yes No		* -Tick as appropriate
	
*Please disclose:*
*(i) the nature of the change in accounting policy;*			Not applicable
*(ii) the reasons why applying the new accounting policy* *provides more reliable and more relevant information;* *and*			Not applicable

CC17a (Excel)

11/23/2025

Section C Notes to the accounts (cont)

Note 2 Accounting policies

2.2 INCOME

Recognition of income These are included in the Statement of Financial Activities (SoFA) when:

• the charity becomes entitled to the resources; • it is more likely than not that the trustees will receive the resources; • the monetary value can be measured with sufficient reliability.

There has been no offsetting of assets and liabilities, or income and expenses, unless Offsetting required or permitted by the FRS 102 SORP or FRS 102.

Grants and donations are only included in the SoFA when the general income Grants and donations recognition criteria are met (5.10 to 5.12 FRS102 SORP).

In the case of performance related grants, income must only be recognised to the extent that the charity has provided the specified goods or services as entitlement to the grant only occurs when the performance related conditions are met (5.16 FRS 102 SORP). Legacies are included in the SOFA when receipt is probable, that is, when there has been grant of probate, the executors have established that there are sufficient assets Legacies in the estate and any conditions attached to the legacy are either within the control of the charity or have been met. Government grants The charity has received government grants in the reporting period Gift Aid receivable is included in income when there is a valid declaration from the Tax reclaims on donor. Any Gift Aid amount recovered on a donation is considered to be part of that donations and gifts gift and is treated as an addition to the same fund as the initial donation unless the donor or the terms of the appeal have specified otherwise. Contractual income and This is only included in the SoFA once the charity has provided the related goods or performance related services or met the performance related conditions. grants Donated goods are measured at fair value (the amount for which the asset could be Donated goods exchanged) unless impractical to do so. The cost of any stock of goods donated for distribution to beneficiaries is deemed to be the fair value of those gifts at the time of their receipt and they are recognised on receipt. In the reporting period in which the stocks are distributed, they are recognised as an expense at the carrying amount of the stocks at distribution. Donated goods for resale are measured at fair value on initial recognition, which is the expected proceeds from sale less the expected costs of sale, and recognised in 'Income from other trading activities' with the corresponding stock recognised in the balance sheet. On its sale the value of stock is charged against 'Income from other trading activities' and the proceeds from sale are also recognised as 'Income from other trading activities'.

Goods donated for on-going use by the charity are recognised as tangible fixed assets and included in the SoFA as incoming resources when receivable. Gifts in kind for use by the charity are included in the SoFA as income from donations when receivable.

Donated services and Donated services and facilities are included in the SOFA when received at the value of facilities the gift to the charity provided the value of the gift can be measured reliably.

Donated services and facilities that are consumed immediately are recognised as i ith i l t t i d d th i t

Yes No N/a*	Yes No N/a*	Yes No N/a*
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CC17 FRS 102 SORP

11/23/2025

income with an equivalent amount recognised as an expense under the appropriate heading in the SOFA.

The charity has incurred expenditure on support costs.

Support costs

Volunteer help	The value of any voluntary help received is not included in the accounts but is described in the trustees’ annual report.
Income from interest,	This is included in the accounts when receipt is probable and the amount receivable
royalties and dividends	can be measured reliably.
Income from membership	Membership subscriptions received in the nature of a gift are recognised in Donations
subscriptions	and Legacies.
	Membership subscriptions which gives a member the right to buy services or other
	benefits are recognised as income earned from the provision of goods and services as
	income from charitable activities.
Settlement of insurance claims	Insurance claims are only included in the SoFA when the general income recognition criteria are met (5.10 to 5.12 FRS102 SORP) and are included as an item of other income in the SoFA.
Investment gains and losses	This includes any realised or unrealised gains or losses on the sale of investments and any gain or loss resulting from revaluing investments to market value at the end of the
	year.
2.3 EXPENDITURE	AND LIABILITIES
	Liabilities are recognised where it is more likely than not that there is a legal or
Liability recognition	constructive obligation committing the charity to pay out resources and the amount of the obligation can be measured with reasonable certainty.
Governance and support	Support costs have been allocated between governance costs and other support.
costs	Governance costs comprise all costs involving public accountability of the charity and
	its compliance with regulation and good practice.
	Support costs include central functions and have been allocated to activity cost
	categories on a basis consistent with the use of resources, eg allocating property costs
	by floor areas, or per capita, staff costs by the time spent and other costs by their
	usage.
Grants with performance	Where the charity gives a grant with conditions for its payment being a specific level of
conditions	service or output to be provided, such grants are only recognised in the SoFA once the
	recipient of the grant has provided the specified service or output.
Grants payable without	Where there are no conditions attaching to the grant that enables the donor charity to
performance conditions	realistically avoid the commitment, a liability for the full funding obligation must be
	recognised.
Redundancy cost	The charity made no redundancy payments during the reporting period.
Deferred income	No material item of deferred income has been included in the accounts.
Creditors	The charity has creditors which are measured at settlement amounts less any trade discounts
	A liability is measured on recognition at its historical cost and then subsequently
Provisions for liabilities	measured at the best estimate of the amount required to settle the obligation at the
	reporting date
Basic financial instruments	The charity accounts for basic financial instruments on initial recognition as per paragraph 10.7 FRS102 SORP. Subsequent measurement is as per paragraphs 11.17 to 11.19, FRS102 SORP.
2.4 ASSETS
Tangible fixed assets for	These are capitalised if they can be used for more than one year, and cost at least
use by charity
	They are valued at cost.

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The depreciation rates and methods used are disclosed in note 14.

CC17 FRS 102 SORP

11/23/2025

The charity has intangible fixed assets, that is, non-monetary assets that do not have physical substance but are identifiable and are controlled by the charity through Intangible fixed assets custody or legal rights. The amortisation rates and methods used are disclosed in note 15.

They are valued at cost. The charity has heritage assets, that is, non-monetary assets with historic, artistic, scientific, technological, geophysical or environmental qualities that are held and Heritage assets maintained principally for their contribution to knowledge and culture. The depreciation rates and methods used as disclosed in note 16. They are valued at cost. Fixed asset investments in quoted shares, traded bonds and similar investments are valued at initially at cost and subsequently at fair value (their market value) at the year Investments end. The same treatment is applied to unlisted investments unless fair value cannot be measured reliably in which case it is measured at cost less impairment. Investments held for resale or pending their sale and cash and cash equivalents with a maturity date of less than 1 year are treated as current asset investments Stocks and work in Stocks held for sale as part of non-charitable trade are measured at the lower or cost progress or net realisable value. Goods or services provided as part of a charitable activity are measured at net realisable value based on the service potential provided by items of stock.

Work in progress is valued at cost less any foreseeable loss that is likely to occur on the contract.

Debtors (including trade debtors and loans receivable) are measured on initial recognition at settlement amount after any trade discounts or amount advanced by the Debtors charity. Subsequently, they are measured at the cash or other consideration expected to be received. The charity has investments which it holds for resale or pending their sale and cash Current asset and cash equivalents with a maturity date less than one year. These include cash on investments deposit and cash equivalents with a maturity of loss than one year held for investment purposes rather than to meet short-term cash commitments as they fall due.

They are valued at fair value except where they qualify as basic financial instruments.

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POLICIES ADOPTED ADDITIONAL TO OR DIFFERENT FROM THOSE ABOVE

CC17 FRS 102 SORP

11/23/2025

Section C Notes to the accounts (cont)

Note 3 Income

Section C Notes to the accounts (cont) Note 3 Income	Notes to the accounts (cont) Income	Notes to the accounts (cont) Income	Notes to the accounts (cont) Income	Notes to the accounts (cont) Income	Notes to the accounts (cont) Income	Notes to the accounts (cont) Income
Unrestricted funds Restricted income funds Endowment funds Total funds Prior year £ £ Donations andgifts - - - - 221 Gift Aid - - - - - Legacies - - - - - General grants provided by government/other charities - - - - - Membership subscriptions and sponsorships which are in substance donations - - - - Donatedgoods,facilities and services - - - - - Other - - - - Total - - - - 221 - - - - - - - - - - - - - - - Other - - - - - Total - - - - - - - - - - - - - - - - - - - - Other - - - - - Total - - - - - Interest income - - - - - Dividend income - - - - - Rental and leasingincome - - - - - Other - - - - - Total - - - - - - - - - - - - - - - - - - - - - - - - - Total - - - - - Conversion of endowment funds into income - - - - - Gain on disposal of a tangible fixed asset held for charity's own use - - - - - Gain on disposal of a programme related investment - - - - - Royalties from the exploitation of intellectual propertyrights - - - - - Other - - - - - Total - - - - - - - - - 221 Other information: Analysis of income Donations and legacies: Charitable activities: Separate material item of income Other: Income from investments: Other trading activities: TOTAL INCOME	Unrestricted funds Restricted income funds Endowment funds Total funds Prior year £ £ Analysis of income
	Donations andgifts	-	-	-	-	221
	Gift Aid	-	-	-	-	-
	Legacies	-	-	-	-	-
	General grants provided by government/other charities	-	-	-	-	-
	Membership subscriptions and sponsorships which are in substance donations	-	-	-	-
	Donatedgoods,facilities and services	-	-	-	-	-
	Other	-	-	-	-
	Total	-	-	-	-	221

		-	-	-	-	-
		-	-	-	-	-
		-	-	-	-	-
	Other	-	-	-	-	-
	Total	-	-	-	-	-

		-	-	-	-	-
		-	-	-	-	-
		-	-	-	-	-
	Other	-	-	-	-	-
	Total	-	-	-	-	-

	Interest income	-	-	-	-	-
	Dividend income	-	-	-	-	-
	Rental and leasingincome	-	-	-	-	-
	Other	-	-	-	-	-
	Total	-	-	-	-	-

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	Conversion of endowment funds into income	-	-	-	-	-
	Gain on disposal of a tangible fixed asset held for charity's own use	-	-	-	-	-
	Gain on disposal of a programme related investment	-	-	-	-	-
	Royalties from the exploitation of intellectual propertyrights	-	-	-	-	-
	Other	-	-	-	-	-
	Total	-	-	-	-	-

		-	-	-	-	221

All income in the prior year was unrestricted except for: (please provide description and amounts)		Not applicable
Where any endowment fund is converted into income in the reporting period, please give the reason for the conversion.
		Not applicable

Where any endowment fund is converted into income in the reporting period, please give the reason for the conversion. Where any endowment fund is converted into income in the prior period, please give the reason for the conversion.

Not applicable

CC17a (Excel)

11/23/2025

Within the income items above the following items are material: (please disclose the nature, amount and any prior year amounts)

This year: Where sums originally denominated in foreign currency have been included in income, explain the basis on which those sums have been translated into sterling (or the currency in which the accounts are drawn up).

Last year: Where sums originally denominated in foreign currency have been included in income, explain the basis on which those sums have been translated into sterling (or the currency in which the accounts are drawn up).

Not applicable Not applicable Not applicable

CC17a (Excel)

11/23/2025

Section C Notes to the accounts (cont)

Other Short term deposits Cash at bank and on hand Total Note 24 Cash at bank and in hand Short term cash investments (less than 3 months maturity date)
	This year £	Last year £
	-	-
	-	-
	4,844	4,844
	-	-
	4,844	4,844

CC17a (Excel)

11/23/2025