**Charity registration number 1191684 (England and Wales)** ## **THE LAKELAND AUTISTIC CHARITY** **ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JANUARY 2026** ## **THE LAKELAND AUTISTIC CHARITY** ## **LEGAL AND ADMINISTRATIVE INFORMATION** **Trustees** Lady F Sorrell J Swannell J Ogilvy J Hasell-McCosh Sir R Strong M Lah-Swannell **Charity registration** England and Wales 1191684 **Independent examiner** Errington Langer Pinner Pyramid House 954 High Road Finchley London N12 9RT ## **THE LAKELAND AUTISTIC CHARITY** ## **CONTENTS** ||**Page**| |---|---| |Trustees report|1 - 2| |Independent examiner's report|3| |Statement of financial activities|4| |Balance sheet|5| |Statement of cash flows|6| |Notes to the financial statements|7 - 10| THE LAKELAND AUTISTIC CHARITY TRUSTEES REPORT FOR THE YEAR ENDED 31 JANUARY2026 The trustees pl￿￿nt their ￿n￿￿ r8pcrt 0Th1 fiNgrt4al Staterne￿ for th& year ended 31 Jaxwy 2028. Tha ￿)unIS have been prepared in ￿rdanc8 the &rcrtmtiTrJ pc4icies set rxrt in Th)19 1 to the &xoL￿ts aThJ comply the Chanti8s Aci 2011 arKI 'Accounting and by Chanbes.. Statement of R￿0Mmenda￿ Pracb'ce ap￿1¢able to tharities Ih*r aC(￿Unts in ￿({*darKe ¥￿h the Finaxial ReFth"ng Standard applicats4e in the UK and Re￿￿￿ of IrelarKI (FRS 102)" las aMr)Jed commewng fmm 1 January 2016} Objectives and activiti•$ The tharity aims to tenefit the thnxwJh bts cA¥'ects ar¥J activiti.es n￿elY by rdieving lts)se fft naed by re8$0n of aub.sm arKI related c£)nd￿.0n$. in p*tIcu￿r by making gwts armj providing acccrfnM￿l￿. Achievements and p¢rfomian¢e The Lakeland Auth"sts"c Charity has a FKopgrty in the Lakelaid area of CLwnbria whth is ccTh•ted into speualist accommodabon lor 3 autisbc i￿lIVi￿￿at$. The woperty was refvrbished to a hibth $l￿dard in cJ)nsultsb'on with ils assoaated housiThJ assouats.on "Enarcle" Erorde will corrtinL* to manage MaIrrtena￿ and repairs to the property. Atthe ts.me of wribTrJ there ¥e 2 rwants ftYvkn"¢h the Charity receNes £8,(KL) per anThJm. 11 1$ anticipated that ther8 *711 a tru.rd OCW in 2027. The Charity wll use any fijture (k)rob"ons to ber￿fil the c¢wnts of the wopoty by way of a(hJiticfial care aThJ ath"vitses. Financial review Overall expendI￿r* in the current year was £13,325 {2025 - £21,7T2) thjing to ngt surplus of £3.620. At tho balance st*et dats. the totsl fur*1s of d￿rity %*rè £770,339 {2￿25. £766.7191. It is the policy of ts Chanty that Unrestric￿ (￿d$ wfNth have rnt been deS￿nate￿ for a swllc use 5hrMJld te maintained at a levd equivalent to three &)d SVA month's expeThthiufe. The tNstees ryjnsider that reserves al this levol will er￿Ule tha( in thg e￿t of a sigrMfi¢ant ty in ftThh'ng. they will be a)le to conb'nue thè ¢hanty'5 current activib'es Whi￿ Considerab.￿ is giv•n to ways in aJthbLY)d fijnds may te rased. This level of reseThes has bgon maintsined thro￿tKIL￿ t￿ year. Stru¢ture. govemaneè and managen￿l The ¢hanty5 goveming dwment restricts ber*fits to rÉcple with a sh¥ed pr¢)l￿ted c*wxtorisfj"c Ithe le8rniThJ disabilities ol autism and related c￿￿"ti￿5), and thg be￿fits are provided in ￿￿er to tackle a parbcular isadvankn3e or n88d to be linked to that w￿¢¢ted charxteristr i.e. tho need for a sp90￿1$( tailored accomrnc¢Jab"on, and care. The trustees served durirrfJ the Y￿ and ￿ to the date d signabjrn of Iho fin*K>al slalemaftts w￿re." y F Sorrell J SwanrEII J Oglvy J Hasell-mccosh &r R Strong Lah-swanndl The organisatson rèl￿5 on Ir￿ome from th)nab"Ms, fiJThknsing. pwents. bMI c8ntral govomment funding and frJThJing from private chan"tal￿e tnjsts. The IrLlStees r8Wt was apkyoved ty the Board of Trustses. J Swann811 Chalm)an **TRUSTEES REPORT (CONTINUED)** _**FOR THE YEAR ENDED 31 JANUARY 2026**_ ## **THE LAKELAND AUTISTIC CHARITY** 3 August 2026 - 2 - ## **THE LAKELAND AUTISTIC CHARITY** ## **INDEPENDENT EXAMINER'S REPORT** ## **TO THE TRUSTEES OF THE LAKELAND AUTISTIC CHARITY** I report to the trustees on my examination of the financial statements of The Lakeland Autistic Charity (the charity) for the year ended 31 January 2026. ## **Responsibilities and basis of report** As the trustees of the charity you are responsible for the preparation of the financial statements in accordance with the requirements of the Charities Act 2011. I report in respect of my examination of the charity’s financial statements carried out under section 145 of the Charities Act 2011. In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5)(b) of the Charities Act 2011. ## **Independent examiner's statement** Your attention is drawn to the fact that the charity has prepared the financial statements in accordance with the relevant version of the Statement of Recommended Practice applicable to charities preparing their financial statements in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) in preference to the Accounting and Reporting by Charities: Statement of Recommended Practice issued on 1 April 2005 which is referred to in the extant regulations but has now been withdrawn. I understand that this has been done in order for the financial statements to provide a true and fair view in accordance with UK Generally Accepted Accounting Practice. - I have completed my examination. I confirm that no 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 Charities Act 2011. - 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 financial statements set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the financial statements 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 financial statements to be reached. ## **Errington Langer Pinner** Pyramid House 954 High Road Finchley London N12 9RT 3 August 2026 - 3 - ## **THE LAKELAND AUTISTIC CHARITY** ## **STATEMENT OF FINANCIAL ACTIVITIES (INCLUDING INCOME AND EXPENDITURE ACCOUNT)** ## _**FOR THE YEAR ENDED 31 JANUARY 2026**_ |||**Unrestricted**|**Unrestricted**| |---|---|---|---| |||**funds**|**funds**| |||**2026**|**2025**| ||**Notes**|**£**|**£**| |**Income and endowments from:**|||| |Charitable activities|**3**|16,945|17,333| |Other income|**4**|-|2,681| |**Total income**||16,945|20,014| |**Expenditure on:**|||| |Charitable activities|**5**|13,325|21,772| |**Total expenditure**||13,325|21,772| |**Net income/(expenditure) and movement in funds**||3,620|(1,758)| |**Reconciliation of funds:**|||| |Fund balances at 1 February 2025||766,719|768,477| |**Fund balances at 31 January 2026**||770,339|766,719| The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities. - 4 - THE LAKELAND AUTISTIC CHARITY BALANCE SHEET ASAT31 JANUARY2026 2026 2025 Note5 Fixed assets Tangible assets 707.845 707,845 Current assets Cash at bank and in hand 62.494 $8,874 Net cufrent assets 62.494 58.874 Total assets less curr•nt liabilities 766,719 Incomefvnds Unrestn"¢t&J funds 770,339 768.719 766,719 The fin8nctal statements V*we apwoved ty trÉ Tr￿teeS 3Awst 2W26 J Swannell Chairman ## **THE LAKELAND AUTISTIC CHARITY** ## **STATEMENT OF CASH FLOWS** ## _**FOR THE YEAR ENDED 31 JANUARY 2026**_ |**2026**
**Notes**
**£**
**Cash flows from operating activities**
Cash generated from/(absorbed by)
operations
**Net cash generated from investing activities**
**Net cash generated from financing activities**
**Net increase/(decrease) in cash and cash**
**equivalents**
Cash and cash equivalents at beginning of year
**Cash and cash equivalents at end of year**|**2025**
**£**
**£**
3,620
-
-
3,620
58,874
62,494|**£**
(1,758)
-
-
(1,758)
60,632
58,874| |---|---|---| - 6 - **THE LAKELAND AUTISTIC CHARITY** ## **NOTES TO THE FINANCIAL STATEMENTS** _**FOR THE YEAR ENDED 31 JANUARY 2026**_ ## **1 Accounting policies** ## **Charity information** The Lakeland Autistic Charity is a charity managed by 6 trustees. The registered office is Park View Cottage, 6 Park View, Askham, Penrith, CA10 2PB. ## **1.1 Accounting convention** The accounts have been prepared in accordance with the Charities Act 2011 and “Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)” (as amended for accounting periods commencing from 1 January 2016). The charity is a Public Benefit Entity as defined by FRS 102. The financial statements have departed from the Charities (Accounts and Reports) Regulations 2008 only to the extent required to provide a true and fair view. This departure has involved following the Statement of Recommended Practice for charities applying FRS 102 rather than the version of the Statement of Recommended Practice which is referred to in the Regulations but which has since been withdrawn. The financial statements are prepared in sterling, which is the functional currency of the charity. Monetary amounts in these financial statements are rounded to the nearest £. The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below. ## **1.2 Going concern** At the time of approving the financial statements, the trustees have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. Thus the trustees continue to adopt the going concern basis of accounting in preparing the financial statements. ## **1.3 Charitable funds** Unrestricted funds are available for use at the discretion of the trustees in furtherance of their charitable objectives. Restricted funds are subject to specific conditions by donors or grantors as to how they may be used. The purposes and uses of the restricted funds are set out in the notes to the financial statements. ## **1.4 Income** Income is recognised when the charity is legally entitled to it after any performance conditions have been met, the amounts can be measured reliably, and it is probable that income will be received. Cash donations are recognised on receipt. Other donations are recognised once the charity has been notified of the donation, unless performance conditions require deferral of the amount. Income tax recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation. Legacies are recognised on receipt or otherwise if the charity has been notified of an impending distribution, the amount is known, and receipt is expected. If the amount is not known, the legacy is treated as a contingent asset. - 7 - ## **THE LAKELAND AUTISTIC CHARITY** ## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)** _**FOR THE YEAR ENDED 31 JANUARY 2026**_ ## **1 Accounting policies** **(Continued)** ## **1.5 Expenditure** Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit to a third party, it is probable that a transfer of economic benefits will be required in settlement, and the amount of the obligation can be measured reliably. Expenditure is classified by activity. The costs of each activity are made up of the total of direct costs and shared costs, including support costs involved in undertaking each activity. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs which contribute to more than one activity and support costs which are not attributable to a single activity are apportioned between those activities on a basis consistent with the use of resources. Central staff costs are allocated on the basis of time spent, and depreciation charges are allocated on the portion of the asset’s use. ## **1.6 Cash and cash equivalents** Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities. ## _**Basic financial assets**_ Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised. ## _**Basic financial liabilities**_ Basic financial liabilities, including creditors and bank loans are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised. ## **2 Critical accounting estimates and judgements** In the application of the charity’s accounting policies, the trustees are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates. The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods. ## **3 Income from charitable activities** ||**Unrestricted**|**Unrestricted**| |---|---|---| ||**funds**|**funds**| ||**2026**|**2025**| ||**£**|**£**| |Accommodation Services|16,945|17,333| - 8 - ## **THE LAKELAND AUTISTIC CHARITY** ## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)** _**FOR THE YEAR ENDED 31 JANUARY 2026**_ ## **4 Other income** |||**Unrestricted**|**Unrestricted**| |---|---|---|---| |||**funds**|**funds**| |||**2026**|**2025**| |||**£**|**£**| ||Whisky auction|-|2,681| |**5**|**Expenditure on charitable activities**||| |||**2026**|**2025**| |||**£**|**£**| ||Gardening|1,510|941| ||Power, light and heat|600|600| ||Insurance|1,244|1,276| ||Repairs and maintenance|3,682|12,355| ||Equipment|-|134| ||Legal and professional fees|(343)|-| ||Sundry|386|466| ||Other charitable expenditure|6,246|6,000| |||13,325|21,772| |||13,325|21,772| ## **6 Trustees** None of the trustees (or any persons connected with them) received any remuneration or benefits from the charity during the year. ## **7 Employees** The average monthly number of employees during the year was: ||**2026**|**2025**| |---|---|---| ||**Number**|**Number**| |Total|-|-| - 9 - ## **THE LAKELAND AUTISTIC CHARITY** ## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)** ## _**FOR THE YEAR ENDED 31 JANUARY 2026**_ |**8**|**Tangible fixed assets**|| |---|---|---| |||**Freehold land**| |||**and buildings**| |||**£**| ||**Cost**|| ||At 1 February 2025|707,845| ||At 31 January 2026|707,845| ||**Carrying amount**|| ||At 31 January 2026|707,845| ||At 31 January 2025|707,845| ## **9 Related party transactions** There were no disclosable related party transactions during the year. - 10 -