**CHARITY REGISTRATION NUMBER: 1180100** 

## **Autism Support Allerdale & Copeland Unaudited Financial Statements** 

## **31 March 2025** 

**DERWENT MANAGEMENT SERVICES CUMBRIA LTD** 



## **Autism Support Allerdale & Copeland** 

## **Financial Statements** 

## **Year ended 31 March 2025** 

||**Page**|
|---|---|
|Trustee's annual report|**1**|
|Independent examiner's report to the trustee|**4**|
|Statement of financial activities|**5**|
|Statement of financial position|**6**|
|Statement of cash flows|**7**|
|Notes to the financial statements|**8**|





**Autism Support Allerdale & Copeland** 

## **Trustee's Annual Report** 

## **Year ended 31 March 2025** 

The  trustee presents her report and the  unaudited financial statements of the  charity for the  year ended 31 March 2025. 

## **Reference and administrative details** 

|**Registered charity name**|Autism Support Allerdale & Copeland|
|---|---|
|**Charity registration number**|1180100|
|**Principal office**||
|**The trustee**||
||MRS S MURPHY|



## **Accountants** 

## **Structure, governance and management** 

Autism Support Allerdale & Copeland is an unincorporated charity governed by a constitution. The charity is managed by a board of trustees who are responsible for the strategic direction, governance, and financial oversight of the organisation. 

Trustees are recruited on the basis of skills, experience, and lived understanding of autism and neurodivergence. New trustees receive an informal induction covering the charity’s aims, activities, safeguarding responsibilities, and financial position. 

The trustees meet regularly to review activities, finances, risks, and future plans. Day-to-day delivery of services is supported by volunteers and the active involvement of the trustee team. 

The trustees have had due regard to the Charity Commission’s guidance on public benefit. 

## **Objectives and activities** 

The charity’s objectives are to relieve the needs of autistic people, and their parents, families, and carers in Allerdale and Copeland by gathering lived experiences, providing support and education, and advancing public understanding of autism. 

ASAAC  delivers  inclusive,  community-based  activities  designed  to  reduce  isolation,  improve wellbeing, and build confidence. No formal diagnosis is required to access support. 

**1** 



## **Autism Support Allerdale & Copeland** 

## **Trustee's Annual Report** _**(continued)**_ 

## **Year ended 31 March 2025** 

## **Achievements and performance** 

During the year ended 31 March 2025, ASAAC operated six days per week from its Oxford Street premises, alongside outreach activity in Distington. 

Activities included weekly support and social groups, a developing Sensory Room project, home education provision, youth work, AQA Unit Award Scheme learning opportunities, and informal oneto-one support and advocacy. 

Many beneficiaries progressed from social isolation to regular attendance, increased confidence, and participation in learning and community activities. 

## **Financial review** 

During the year ended 31 March 2025, the charity received income of £57,056 and incurred expenditure of £39,515, resulting in a surplus of £17,541. Total funds carried forward at the year end were £42,167. 

The trustees confirm that the majority of funds carried forward were held to enable the development of the charity’s Sensory Room, which was planned during the reporting period but not completed until after the year end. These funds were therefore retained to meet known and committed project costs. 

The trustees consider the level of reserves appropriate to support planned expenditure, ongoing running costs, and service continuity. 

## **Risk Management** 

The trustees regularly review risks including financial sustainability, premises costs, and increasing demand. Safeguarding policies and procedures are in place to protect children, young people, and adults at risk. 

## **Plans for Future Periods** 

The trustees plan to sustain and develop core services, strengthen partnerships with schools and community  organisations,  and  continue  expanding  autism-informed  spaces  and  support  across Allerdale and Copeland. 

## **Trustee's responsibilities statement** 

The trustee is responsible for preparing the trustee's report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice). 

The law applicable to charities in England and Wales requires the charity trustees to prepare financial statements for each year which give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources, of the charity for that period. 

In preparing these financial statements, the trustee is required to: 

- select suitable accounting policies and then apply them consistently; 

- observe the methods and principles in the applicable Charities SORP; 

- make judgments and accounting estimates that are reasonable and prudent; 

**2** 



- state whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements; 

- prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in business. 

**2** 



## **Autism Support Allerdale & Copeland** 

## **Trustee's Annual Report** _**(continued)**_ 

## **Year ended 31 March 2025** 

The trustee is responsible for keeping adequate accounting records that are sufficient to show and explain the  charity's transactions and disclose with reasonable  accuracy at any time the financial position of the charity and enable her to ensure that the financial statements comply with the Charities Act 2011, the applicable Charities (Accounts and Reports) Regulations, and the provisions of the Trust Deed. She is  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. 

The trustee's annual report was approved on 29 January 2026 and signed on behalf of the board of trustees by: 

MRS S MURPHY Trustee 

**3** 



**Autism Support Allerdale & Copeland** 

## **Independent Examiner's Report to the Trustee of Autism Support Allerdale & Copeland** 

## **Year ended 31 March 2025** 

I report to the trustee on my examination of the financial statements of Autism Support Allerdale & Copeland ('the charity') for the year ended 31 March 2025. 

## **Responsibilities and basis of report** 

As the  trustee of the  charity you are responsible for the preparation of the  financial statements in accordance with the requirements of the Charities Act 2011 (‘the Act’). 

I report in respect of my examination of the charity's financial statements carried out under section 145 of the 2011 Act and in carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act. 

## **Independent examiner's statement** 

I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect: 

1. accounting records were not kept in respect of the charity as required by section 130 of the Act; or 

2. the financial statements do not accord with those records; or 

3. the  financial statements do not comply with the applicable requirements  concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a ‘true and fair' view which is not a matter considered as part of an independent examination. 

I have no concerns and have come across no other matters in connection with the examination to which  attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached. 

DERWENT MANAGEMNT SERVICES CUMBRIA LTD Independent Examiner 

**4** 



## **Autism Support Allerdale & Copeland** 

## **Statement of Financial Activities** 

## **Year ended 31 March 2025** 

|||**2025**|||2024|
|---|---|---|---|---|---|
|||Unrestricted||||
|||funds<br>**Total**|**funds**|Total funds||
||**Note**|**£**|**£**||£|
|**Income and endowments**||||||
|Donations and legacies|**4**|55,243|55,243||–|
|Other trading activities|**5**|1,813|1,813||–|
|||`────────`|`────────`||`────`|
|**Total income**||57,056|57,056||–|
|||`════════`|`════════`||`════`|
|**Expenditure**||||||
|Expenditure on charitable activities|**6,7**|39,515|39,515||–|
|||`────────`|`────────`||`────`|
|**Total expenditure**||39,515|39,515||–|
|||`════════`|`════════`||`════`|
|||`────────`|`────────`||`────`|
|**Net income and net movement in funds**||17,541|17,541||–|
|||`════════`|`════════`||`════`|
|**Reconciliation of funds**||||||
|Total funds brought forward||24,626|24,626||24,626|
|||`────────`|`────────`||`────────`|
|**Total funds carried forward**||42,167|42,167||24,626|
|||`════════`|`════════`||`════════`|



The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities. 

**The notes on pages 8 to 15 form part of these financial statements.** 

**5** 



## **Autism Support Allerdale & Copeland** 

## **Statement of Financial Position** 

## **31 March 2025** 

|||**2025**|2024|
|---|---|---|---|
||**Note**|**£**|£|
|**Current assets**||||
|Cash at bank and in hand||42,942|26,591|
|**Creditors: amounts falling due within one year**|**13**|775|1,965|
|||`────────`|`────────`|
|**Net current assets**||42,167|24,626|
|||`────────`|`────────`|
|**Total assets less current liabilities**||42,167|24,626|
|||`════════`|`════════`|
|**Funds of the charity**||||
|Unrestricted funds||42,167|24,626|
|||`────────`|`────────`|
|**Total charity funds**|**14**|42,167|24,626|
|||`════════`|`════════`|



These financial statements were approved by the board of trustees and authorised for issue on 29 January 2026, and are signed on behalf of the board by: 

MRS S MURPHY Trustee 

**The notes on pages 8 to 15 form part of these financial statements.** 

**6** 



## **Autism Support Allerdale & Copeland** 

## **Statement of Cash Flows** 

## **Year ended 31 March 2025** 

|||**2025**|2024|
|---|---|---|---|
||**Note**|**£**|£|
|**Cash flows from operating activities**||||
|Net income||17,541|–|
|_Changes in:_||||
|Trade and other creditors||(1,320)|1,940|
|||`────────`|`───────`|
|Cash generated from operations||16,221|1,940|
|||`────────`|`───────`|
|Net cash from operating activities||16,221|1,940|
|||`════════`|`═══════`|
|**Net increase in cash and cash equivalents**||16,221|1,940|
|**Cash and cash equivalents at beginning of year**||26,566|–|
|||`────────`|`───────`|
|**Cash and cash equivalents at end of year**|**12**|42,787|1,940|
|||`════════`|`═══════`|



**The notes on pages 8 to 15 form part of these financial statements.** 

**7** 



**Autism Support Allerdale & Copeland** 

## **Notes to the Financial Statements** 

## **Year ended 31 March 2025** 

## **1. General information** 

The  charity is a public benefit entity and a registered charity in  England and Wales and is unincorporated. The address of the principal office is 16-18 OXFORD STREET, WORKINGTON, CA14 2AH. 

## **2. Statement of compliance** 

These  financial statements have been prepared in compliance with FRS 102, 'The Financial Reporting  Standard  applicable  in  the  UK  and  the  Republic  of  Ireland',  the  Statement  of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (Charities SORP (FRS 102)) and the Charities Act 2011. 

## **3. Accounting policies** 

## **Basis of preparation** 

The  financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through income or expenditure. 

The financial statements are prepared in sterling, which is the functional currency of the entity. 

## **Going concern** 

There are no material uncertainties about the charity's ability to continue. 

## **Judgements and key sources of estimation uncertainty** 

The  preparation  of  the  financial  statements  requires  management  to  make  judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances. 

## Significant judgements 

The judgements (apart from those involving estimations) that management has made in the process of applying the entity's accounting policies and that have the most significant effect on the amounts recognised in the financial statements are as follows: 

The trustees have made no significant judgements, apart from those involving routine estimates, in applying the charity’s accounting policies. 

/Key sources of estimation uncertainty 

Accounting estimates and assumptions are made concerning the future and, by their nature, will rarely equal the related actual outcome. The key assumptions and other sources of estimation uncertainty that have a significant risk of causing a material adjustment to the carrying amounts of assets and liabilities within the next financial year are as follows: 

The trustees do not consider there to be any key sources of estimation uncertainty that have a significant risk of causing a material adjustment to the carrying amounts of assets and liabilities within the next financial year. 

**8** 



## **Autism Support Allerdale & Copeland** 

## **Notes to the Financial Statements** _**(continued)**_ 

## **Year ended 31 March 2025** 

**3. Accounting policies** _**(continued)**_ 

## **Fund accounting** 

Unrestricted funds are available for use at the discretion of the trustees to further any of  the charity's purposes. 

Designated funds are unrestricted funds earmarked by the trustee for particular future project or commitment. 

Restricted funds are subjected to restrictions on their expenditure declared by the donor or through the terms of an appeal, and fall into one of two sub-classes: restricted income funds or endowment funds. 

## **Incoming resources** 

All incoming resources are included in the statement of financial activities when entitlement has passed to the charity; it is probable that the economic benefits associated with the transaction will flow to the charity and the amount can be reliably measured. The following specific policies are applied to particular categories of income: 

- income from donations or grants is recognised when there is evidence of entitlement to the gift, receipt is probable and its amount can be measured reliably. 

- legacy income is recognised when receipt is probable and entitlement is established. 

- income from donated goods is measured at the fair value of the goods unless this  is impractical to measure reliably, in which case the value is derived from the cost to the donor or the  estimated  resale  value.  Donated  facilities  and  services  are  recognised  in  the accounts when received if the value can be reliably measured. No amounts are included for the contribution of general volunteers. 

- income from contracts for the supply of services is recognised with the delivery  of the contracted service. This is classified as unrestricted funds unless there is a contractual requirement for it to be spent on a particular purpose and returned if unspent, in which case it may be regarded as restricted. 

**9** 



## **Autism Support Allerdale & Copeland** 

## **Notes to the Financial Statements** _**(continued)**_ 

## **Year ended 31 March 2025** 

**3. Accounting policies** _**(continued)**_ 

## **Resources expended** 

Expenditure is recognised on an accruals basis as a liability is incurred. Expenditure includes any VAT which cannot be fully recovered, and is classified under headings of  the statement of financial activities to which it relates: 

- expenditure on raising funds includes the costs of all fundraising activities,  events,  noncharitable trading activities, and the sale of donated goods. 

- expenditure on charitable activities includes all costs incurred by a charity in undertaking activities that further its charitable aims for the benefit of its beneficiaries, including those support costs and costs relating to the governance of the charity apportioned to charitable activities. 

- other expenditure includes all expenditure that is  neither related to raising funds for the charity nor part of its expenditure on charitable activities. 

All costs are allocated to expenditure categories reflecting the use of the resource. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs are apportioned between the activities they contribute to on a reasonable, justifiable and consistent basis. 

## **Financial instruments** 

A financial asset or a financial liability is recognised only when the charity becomes a party to the contractual provisions of the instrument. 

Basic financial instruments are initially recognised at the amount receivable or payable including any related transaction costs. 

Current  assets  and  current  liabilities  are  subsequently  measured  at  the  cash  or  other consideration expected to be paid or received and not discounted. 

Debt instruments are subsequently measured at amortised cost. 

Where investments in shares are publicly traded or their fair value can otherwise be measured reliably,  the  investment  is  subsequently  measured  at  fair  value  with  changes in  fair value recognised in income and expenditure. All other such investments are subsequently measured at cost less impairment. 

Other financial instruments, including derivatives, are initially recognised at fair value, unless payment for an asset is deferred beyond normal business terms or financed at a rate of interest that is not a market rate, in which case the asset is measured at the present value of the future payments discounted at a market rate of interest for a similar debt instrument. 

Other  financial  instruments  are  subsequently  measured  at  fair  value,  with  any  changes recognised in the statement of financial activities, with the exception of hedging instruments in a designated hedging relationship. 

**10** 



## **Autism Support Allerdale & Copeland** 

## **Notes to the Financial Statements** _**(continued)**_ 

## **Year ended 31 March 2025** 

## **3. Accounting policies** _**(continued)**_ 

**Financial instruments** _**(continued)**_ 

Financial assets that are measured at cost or amortised cost are reviewed for objective evidence of impairment at the end of each reporting date. If there is objective evidence of impairment, an impairment  loss  is  recognised  under the  appropriate  heading  in  the  statement of financial activities in which the initial gain was recognised. 

For  all  equity  instruments  regardless  of  significance,  and  other  financial  assets  that  are individually significant, these are assessed individually for impairment. Other financial assets are either assessed individually or grouped on the basis of similar credit risk characteristics. 

Any reversals of impairment are recognised immediately, to the extent that the reversal does not result in a carrying amount of the financial asset that exceeds what the carrying amount would have been had the impairment not previously been recognised. 

## **4. Donations and legacies** 

|||Unrestricted|**Total**|**Funds**|Unrestricted|Unrestricted|Total Funds|
|---|---|---|---|---|---|---|---|
|||Funds||**2025**||Funds|2024|
|||£||**£**||£|£|
||**Donations**|||||||
||Donations type 1|9,449||9,449||–|–|
||**Grants**|||||||
||Grants receivable type 1|45,794||45,794||–|–|
|||`────────`||`────────`||`────`|`────`|
|||55,243||55,243||–|–|
|||`════════`||`════════`||`════`|`════`|
|**5.**|**Other trading activities**|||||||
|||Unrestricted|**Total**|**Funds**|Unrestricted||Total Funds|
|||Funds||**2025**||Funds|2024|
|||£||**£**||£|£|
||Fundraising events|1,813||1,813||–|–|
|||`═══════`||`═══════`||`════`|`════`|
|**6.**|**Expenditure on charitable activities by fund type**|||||||
|||Unrestricted|**Total**|**Funds**|Unrestricted||Total Funds|
|||Funds||**2025**||Funds|2024|
|||£||**£**||£|£|
||Support costs|39,515||39,515||–|–|
|||`════════`||`════════`||`════`|`════`|



**11** 



**Notes to the Financial Statements** _**(continued)**_ 

## **Autism Support Allerdale & Copeland** 

## **Year ended 31 March 2025** 

## **7. Expenditure on charitable activities by activity type** 

||**Total**|**funds**|Total fund|
|---|---|---|---|
||Support costs|**2025**|2024|
||£|**£**|£|
|Insurance|554|554|–|
|Activity Running costs|26,109|26,109|–|
|Energy & Water|2,253|2,253|–|
|Rent|10,599|10,599|–|
||`────────`|`────────`|`────`|
||39,515|39,515|–|
||`════════`|`════════`|`════`|



**12** 



## **Autism Support Allerdale & Copeland** 

## **Notes to the Financial Statements** _**(continued)**_ 

## **Year ended 31 March 2025** 

## **8. Analysis of support costs** 

Energy & Maintainanc Professional Running Rent Water e Insurance Fees Internet Costs **Total 2025** Total 2024 £ £ £ £ £ £ £ **£** £ Premises 10,599 2,253 6,705 554 1,569 414 17,421 39,515 – `════════ ═══════ ═══════ ════ ═══════ ════ ════════ ════════ ════` 

**13** 



**Notes to the Financial Statements** _**(continued)**_ 

## **Autism Support Allerdale & Copeland** 

## **Year ended 31 March 2025** 

## **9. Independent examination fees** 

**2025** 2024 **£** £ Fees payable to the independent examiner for: Independent examination of the financial statements 750 680 `════ ════` 

## **10. Staff costs** 

The average head count of employees during the year was Nil (2024: Nil). 

No employee received employee benefits of more than £60,000 during the year (2024: Nil). 

## **11. Trustee remuneration and expenses** 

Enter text here to disclose information relating to trustee remuneration. SORP 2015 requires one of the following statements to be made: 

- no remuneration or other benefits from employment with the charity or a related entity were received by the trustees; or 

## **12. Cash and cash equivalents** 

Cash and cash equivalents comprise the following: 

**2025** 2024 **£** £ Cash at bank and in hand 42,942 26,591 Bank overdrafts (155) (25) `──────── ────────` 42,787 26,566 `════════ ════════` **Creditors: amounts falling due within one year 2025** 2024 **£** £ Bank loans and overdrafts 155 25 Trade creditors 1,940 1,940 Other creditors 2 - desc in a/cs (1,320) – `─────── ───────` 775 1,965 `═══════ ═══════` 

## **13. Creditors: amounts falling due within one year** 

**14** 



## **Autism Support Allerdale & Copeland** 

**Notes to the Financial Statements** _**(continued)**_ 

## **Year ended 31 March 2025** 

## **14. Analysis of charitable funds** 

## **Unrestricted funds** 

|**Unrestricted funds**|||||||
|---|---|---|---|---|---|---|
|||||||**At**|
||At||||**31 March 202**||
||1 April 2024|Income|Expenditure|||**5**|
||£|£||£||£|
|General funds|24,626|57,056||(39,515)||42,167|
||`════════`|`════════`||`════════`||`════════`|
|||||||At|
||At||||31 March 202||
||1 April 2023|Income|Expenditure|||4|
||£|£||£||£|
|General funds|24,626|–||–||24,626|
||`════════`|`════`||`════`||`════════`|
|**Analysis of net assets between funds**|||||||
||||Unrestricted||**Total**|**Funds**|
|||||Funds||**2025**|
|||||£||**£**|
|Tangible fixed assets||||17,541||17,541|
|Current assets||||–||–|
|||||`────────`||`────────`|
|**Net assets**||||17,541||17,541|
|||||`════════`||`════════`|
||||Unrestricted||Total|Funds|
|||||Funds||2024|
|||||£||£|
|Tangible fixed assets||||–||–|
|Current assets||||24,626||24,626|
|||||`────────`||`────────`|
|**Net assets**||||24,626||24,626|
|||||`════════`||`════════`|



## **15. Analysis of net assets between funds** 

## **16. Analysis of changes in net debt** 

||||||**At**||
|---|---|---|---|---|---|---|
||At 1 Apr 2024|Cash|flows|**31**|**Mar**|**2025**|
||£||£|||**£**|
|Cash at bank and in hand|26,591||16,351|||42,942|
|Bank overdrafts|(25)||(130)|||(155)|
||`────────`||`────────`||`────────`||
||26,566||16,221|||42,787|
||`════════`||`════════`||`════════`||



**15**