community for autistic young people Annual Report 2024/25 and consolidated financial statement **“I feel much less alone. I feel part of a community, where I can make a difference and meet people who have similar experiences to me.”** **14 Face to Face Services** ## **TABLE OF CONTENTS** - **4 Who we are & What we do 5 Charitable Objectives** - **6 Annual Overview 8 Highlights from the Year 10 Case Study 12 Online Services** - **16 Advocacy 18 Training 19 Fundraising and Operations 20 Supporters 21 Financial Review 24 Statement of Financial Activities 27 Notes to the Financial Statements** 2 The trustees present their report and financial statements for the period ended 31 March 2025. The financial statements comply with the Charities Act 2011, the Statement of Recommended Practice for Charities and with the charity’s governing documents. Spectrum Gaming CIO is a Charitable Incorporated Organisation (CIO), and was registered with the Charity Commission on 10 March 2021. It was established to take forward the work of the registered charity, Spectrum Gaming CIO (Charity Number 1193763). The trustees confirm that the CIO has complied with the duty in Section 17 of the Charities Act 2011 to have due regard to public benefit guidance published by the Charity Commission. This report illustrates how the CIO delivers public benefit. ## **Reference and Administrative Details** |**CIO Name:**|Spectrum Gaming CIO| |---|---| |**Registered Number:**|1193763| |**Registered Address**|Spectrum Gaming
Bartle House, Oxford Court, Manchester| ||M2 3WQ| |**Trustees:**|**Gareth Howe - Chair**| ||**Alison Egerton - Trustee**
**Jo Beaumont - Trustee**| ||**Melanie Harrison - Trustee**| ||**Dr Sarah-Jane Snape - Trustee**
**Dr Pia-Sophie Wool - Trustee**(resigned December 2025)
**Dr Samantha Friedman - Trustee**(resigned December 2025)
**Danny van Deurzen-Smith - Chair**(resigned November 2025)
**Catherine Thomson - Trustee**(resigned November 2025)| |**Bankers**|**National Westminster Bank Plc**| ||438 Barlow Moor Road| ||Chorlton-Cum-Hardy
Manchester| |**Independent**
**Examiner**|**Shruti Soni FCCA FCIE**
Shruti Soni Ltd| ||Chartered Certified Accountants| ||117A St. John's Hill| ||Sevenoaks TN13 3PE| 3 ## **WHO WE ARE** ## **WHAT WE DO** - Spectrum Gaming is an autistic led UK based charity that supports autistic young people. We aim to create a world where every autistic child knows that who they are is ok and they can be themselves, whilst still developing meaningful relationships and achieving their personal goals. Spectrum Gaming doesn't just focus on enabling friendships and connection, but on advocacy, and ensuring autistic young people are heard. We do this by providing spaces where they feel safe and accepted, amongst others with similar shared lived experiences, and opportunities to explore who they are. We want all autistic young people to have the strength and confidence to find their place in the world that works for them. In many cases this means influencing wider strategic changes to create an environment that is more understanding and equitable. Online Services We provide a safe space online supervised by trusted adults where young people can explore, connect and grow with others. We strive to always be... **CHILD CENTRED** **REFLECTIVE** **ATTENTIVE** Face-to-Face Services We offer opportunities for young people to meet with others and undertake positive activities together. Advocacy - We work with our young people, parents and partners to identify the priorities of young people creating resources that address these priorities. - Training We offer training and guidance to those who need it most, and build a community who share our passion and vision to create change. 4 ## **CHARITABLE OBJECTS** The promotion of Social Inclusion amoung Autistic Young People (Diagnosed or Suspected) who are excluded from Society, or Parts of Society, as a resut of being Autistic by: - Running an Online Community for Autistic Young People, which focuses on: Enabling Young People to create new friendships Improving their Mental Health and Wellbeing - Giving Young People the Confidence and Skills to meet their Goals and Aspirations. Educating Young People, their Parents and Professionals about Autism, . Internet Safety and other topics which are important to our community Promoting the views of Young People and both Advocating for them, and providing them with the Knowledge/Skills to be able to Advocate for themselves. Supporting other organisations to create and develop Groups/Activities for Autistic Young People, both physically and online. Running other Projects, Campaigns and Activities based on the Priorities . and Needs of the Young People in our Community . Running Face to Face Social Groups and Activities around their Interests 5 ## **ANNUAL OVERVIEW** 2024/25 was an exciting year for Spectrum Gaming, and saw rapid growth and transformation of the charity. Our paid staff team doubled from 10 to 20! This was driven by both our expansion into new areas and the need to strengthen core roles. This growth enabled us to both develop our support for young people through offering more events both online and in person, while also prioritising staff wellbeing and investing in behindthe-scenes development. Looking at the bigger picture, the outlook for autistic young people in the UK sadly remained much the same as in previous years, with long waiting for assessments and limited quality support available. ## Persistent delays in autism diagnosis: a continuing crisis The 2024/25 period was once again defined by long waits for autism diagnoses. As of March 2025, 224,382 people had an open referral for suspected autism. That’s more than the entire population of Plymouth. Alarmingly, 89.9% had not received an assessment within the - recommended 13 week timeframe set by NICE guidelines, with the average wait time for assessment now standing at 14 months. As many services are not available until diagnosis, these delays prevent many individuals from accessing the vital support they urgently need. ## The impact of assessment delays on autistic young people Long delays not only heighten distress for young people, but also block access to crucial school support. The consequences of this are severe, and include increased mental health struggles, social isolation, suicidal thoughts, and autistic burnout. A 2024 government report found 35% of deaths in autistic young people without a learning disability were due to ‘suicide or deliberate self-inflicted harm’. The leading cause of death in this group. In an additional group of young people who were awaiting an autism assessment, this figure rose to 56% 6 ## Our continued need: Spectrum Gaming has always been and will always be open to autistic young people regardless of whether they have a formal diagnosis. This is just one of the reasons we are in high demand and unsurprisingly, demand for our services surged once again. We continue to receive almost daily requests from parents asking for support for their child or to see if we have plans to expand to their area. We understand that providing timely support is essential. Not only does it mean young people can better understand themselves, but it fosters a sense of hope for the future. This is why we remain ambitious and focused on creating a world where every autistic person can be themselves. We remain driven in providing immediate practical support to autistic young people and their families, and are working hard to ensure we’re in a sustainable position where we can scale up our services and provide quality support to more autistic people year on year. “Every year I think “this is the year when things finally become easy and we can relax” and every year I am proven wrong...! This year has been tough because we have grown and changed so quickly, but it has also been the most magical one so far!” - Andy, Creative Director and Founder of Spectrum Gaming 7 ## **HIGHLIGHTS FROM THE YEAR** ## Opening the Youth Centre to young people! Once the keys were collected in February 2024, this was the start of over 6 months of work to refurbish the inside of the building to make it safe and welcoming for the young people in the community! The work wouldn’t have been possible without the support of volunteers who dedicated hours of their time to clean, paint and setup furniture or without all the donations from our supporters for equipment for young people to use once the centre was open! With their help, the centre opened in October 2024, where we held our first (of many!) youth clubs in our very own SGHQ! ## Spectrum Gaming Learning Community With the opening of the youth centre, we launched a new service: our Self Directed Learning Community. This community is for autistic young people who are struggling to access school or who are in burnout. As of March 2025, 9 young people were accessing the Learning Community and rediscovering their love of learning! Case study about Learning Community Attendee, written by SG staff member: “We were unsure whether F would be able to attend without the support of his parent and our transition plan included parents staying as long as needed because of this. However, F very quickly began to attend alone, and soon he built trusting relationships with staff and is forming connections with young people. F initially used gaming as a safe base but as the weeks have gone on he has felt comfortable and safe to engage in many of the activities going on at the LC.” 8 ## Increased opportunities for young people to meet As our online staff team grew, so did the events we could offer to the young people in the community. We now host regular arts, crafts and crochet clubs alongside our popular gaming, movie nights and chess clubs! Not only that, but we started hosting regular face to face meetups in Sheffield! These meetups kicked off with a trip to see The Polar Express, and continued with a trip to the National Videogame Museum, and youth clubs. At our first Sheffield Meetup Weekend, young people went to Awesome Walls - a climbing wall centre. Their staff were great with our young people, helping them to manage any anxiety they might have about climbing the walls. One of the young people who had never climbed progressed to the top of the wall by the end of the session - a massive achievement! ## Reopening to young people outside of Manchester: A big and exciting change for us in this period was that we officially reopened to young - people outside of Manchester welcoming young people from Bedford, Sheffield and Lancashire and giving an extra 300 autistic young people funded access to our services! 9 ## **CASE STUDY** Spectrum Gaming was established out of a desire that future generations of autistic people could accept and celebrate their differences, and live authentically. Here’s how we achieved that in 2024-25. ## R’s Story: Being diagnosed as autistic at the age of 14 brought with it a lot of issues and a lot of questions for my daughter. Autism had never been on the radar for us as a family and it did come as quite a shock, as my daughter was certainly " " not stereotypical as I saw it. She has gone through 2 primary schools, and 4 high schools (2 of which were special schools) and all of which have ended the placement due to not being able to meet my . daughters needs **My daughter is articulate, she’s academic, she’s funny, she loves to have friends and loves to socialise even though these things are all very tricky for her.** We became involved with Spectrum Gaming prior to her receiving an official diagnosis, but I think it was apparent to other parents whose . children were already known to be autistic that my daughter also was Following all the CAMHS appointments, we were finally faced with a diagnosis of “Autism with a demand avoidant profile”. At first my daughter didn’t want to know the outcome, and then was convinced they had got it all . wrong We were discharged from the service and sent on our way with a list of support groups, all of which were for parents. **My daughter wasn’t talking to me about her diagnosis, and I know she was struggling, particularly with having no friends, and also school being so difficult.** 10 ## **CASE STUDY** **To say Spectrum Gaming was a life saver is an understatement for both me and my daughter.** – Talking to other parents many of whom were - neurodiverse themselves was invaluable. My daughter really enjoyed the company of the adults (easier than her peers), and would spend a lot of time with the SG staff at forest . school and youth club The autistic adults around her were such good role models, and I think she . began to see autism in a very different way She really found a sense of . belonging there and was embraced by everyone involved She is still making sense of the world knowing that she sees it differently from lots of other people, and we feel so lucky to have found Spectrum . Gaming who have supported us through this journey My daughter is a great advocate for herself and for other autistic young people, particularly autistic girls. She has also become a SEND ambassador for our local authority and has given presentations in front of stakeholders regarding her own difficulties within education. Her future plans are to work with autistic children who have . struggled like she has 11 ## **ONLINE** In 2024/25, our online work evolved further. We both increased and diversified our online events for young people, meaning more of their interests catered for. In this period, we fully embraced the importance of digital youth work, and found that we were at the forefront of showcasing the impact of this work in the UK, with organisations across the country reaching out to us for advice on providing digital youth services. ## The importance of Digital Youth Work: Whilst concerns about young people and the safety of them accessing online spaces is a current topic of debate, we know that there is a way for young people to meet peers online safely. Providing young people access to spaces moderated by youth workers provides them with opportunities to develop social skills, make friends and explore their interests safely. Here, one of our youth workers explains the importance of digital youth work for autistic young people: Digital youth spaces are far more accessible for autistic young people, especially those with sensory sensitivities, social anxiety, or co-occurring conditions like OCD, depression or Ehlers-Danlos. These challenges can make leaving home extremely difficult, so online provision is vital in offering the opportunity for community, connection, and understanding without judgment. **We create inclusive, empathetic digital communities to ensure no young person is left isolated due to their circumstances or struggles.** In 2024/25 our Digital Youth Workers supported autistic young people to make friends, build confidence and learn life skills by: Hosting regular online events, including: Film Nights, Chess clubs, Cooking, Drawing Club, Crafts and Crochet and Friday Night Natter, as well as group events playing their favourite games, including: Fortnite, Roblox, Among us and Minecraft. Creating safe online spaces for the young people in the community through our moderated Discord servers: one for U13s with parent controlled accounts, and one for teenagers aged 13 and over. These are open 10am - 10pm 365 days a year, meaning young people always have a place to go for peer support. 12 ## **ONLINE** Messages sent via Discord Hours spent in voice calls **839** days of play time on Minecraft **812,391 17,269** Hours spent in voice calls Minecraft: Our private Minecraft server provides a space where members have fun in a virtual world and can safely practise and develop life skills. As well as collaborating on large scale community building projects, members build on individual plots of land, sourcing materials through mining, trading and making deals “ ” with neighbours to make efficient use of resources. ## Introducing the Minecraft Build Team: ## Co-produced by young people Who are they and what do they do? A team of 15 young people from the SG community and adult staff members who create virtual worlds for autistic young people to explore with friends! Each year the team works together, dedicating hours of work to create exciting new worlds and experiences for our community members. **Young people’s favourite part of being part of the Build Team:** **“It's so fun to see people's reactions to our builds when a new season opens and everyone’s like "wowww this is so cool!!" But also its just so fun to build with people and see the build come to life!!”** **“I wanted to help build stuff that people could see and build with other people and learn from them”** 13 ## **FACE TO FACE** Our meetups give our members opportunity to meet the friends they’ve made online in person, supporting them to develop meaningful connections with others and experience a sense of belonging. In 2024, we continued to host meetups in Manchester. Two exciting development in this period was: - our community centre opened in Bury, Greater Manchester! This meant we could start hosting regular meetups in a space designed with young people to cater for their needs. - our meetup provision expanded to a new area. From December 2024, regular meetups were held in Sheffield. In 2025, we want to focus on offering more meetups from our centre. Our youth club in particular is fully booked within minutes, so we want to increase session frequency to meet this demand. **3** Big MeetupWeekends **82** Uniquemeetups **1003**[Places] booked **50% increase from 10% increase from 80% increase from 2023/24 2023/24 2023/24** Meetup Weekends 2024: In 2024 we were able to expand our Meetup Weekends to TWO cities! Once again the team travelled to London, with a second weekend held in Manchester. It was great to be able to design these weekends based around the feedback we’d received for the London Weekend in 2023. This supported us to ensure we held a weekend of activities that young people would love, and with the opportunity to try new things in a supportive environment with friends! Our face to face meetups are accessible to young people because of the time we take to build a positive relationship online with them first. As a result, young people feel safer to attend face to face meetups because they know that familiar staff and young people will be present. It’s a huge step for young people who were extremely isolated to attend meetups but by doing so is a massive boost to their confidence, self belief and sense of belonging 14 ## **FACE TO FACE** ## Feedback about our meetups: **"Honestly the most impactful of all interventions my child has had. It allows him social interaction and has offered an entire friendship group where he has struggled to find people like him in other areas of life."** **“The meet ups help my children feel like they have somewhere they belong rather than feeling like outsiders or "different". As they're not able to access school or most typical** **groups they're an important part of socialising but also benefit the family as a whole to feel less isolated.”** **‘You were his first friends after burnout. Being part of SG was a cornerstone of coming out of burnout and having some feelings of fun and enjoyment again."** **"It has stopped my son from feeling suicidal and has given purpose and structure to his life. It continues to provide friendship and support in a very safe environment."** **“There's more power in the meetups than what's headlined because of the other important things not advertised, such as the opportunity to connect with other parents, gain more knowledge of SEN, tips from and to others, as well as a feeling of empowerment which can positively affect parental mental well-being.”** **"SG has given my child confidence to talk and engage with people. It's brought huge amounts of joy and laughter into her world (and vicariously ours because we hear it)."** 15 ## **ADVOCACY** In 2024/25, our advocacy work once again remained a core focus. We’re dedicated to working on projects that seek to address the need for strategic and societal change for the benefit of autistic young people. It is vital to us that our projects are truly reflective of the experiences of autistic young people. For that reason, all our advocacy work is: ## Co-produced by young people ## Projects: Barriers to Education The project, which launched in 2022 continued to be developed in 2024. The project aims to create a practical and aspirational toolkit that supports families, schools, and services, while acknowledging the complex demands of the education and public sectors. In 2024, we held 3 free webinars about the project for parents and professionals, which had over 3,000 attendees. We also held a face-to-face Live Writing session at our centre in Bury where a team of professionals met to collaborate on creating the guidance. As a result of Barriers to Education, Andy was invited to meet with the Department for Education and Children's Commissioner Team in February 2025 to discuss and " " - - share recommendations around severe absence and long term school non attendance. ## https://padlet.com/spectrumgaming/barrierstoeducation ## Neuroprofiling tool In 2024, we received funding from the Greater Manchester Centre for Voluntary Organisation (GMCVO) to design a neuroprofiling tool for young neurodivergent people aged 10 plus. It will allow them to explore and learn more about themselves and their experiences, with the goal to help them, and others better understand and meet their needs. The neuroprofiling tool has been developed and designed by neurodivergent ’ people, with the project led by SG s Clinicial Psychologist, who is autistic. It is due to launch in 2025. 16 ## **ADVOCACY** ## Autism Understood 6 Week Course In October 2024 we piloted a 6 week Autism Understood course for autistic young people to explore their identity. In addition to the face-to-face course, we also created a written companion guide and developed ‘Train the Trainer’ materials and guidance to enable other facilitators to run the course. The course built on the content of our popular Autism Understood website for autistic ‘ ‘ young people. It covers topics such as What is Autism?’, Understanding Meltdowns’, and ‘Autistic Wellbeing’, helping participants explore different aspects of their experiences. The programme is structured around the foundations of Knowledge, Understanding, and Acceptance - beginning with building knowledge about autism, supporting young people to understand themselves, and working towards selfacceptance and the promotion of self-advocacy. “She has more confidence in calmly explaining some of her struggles, she messaged a friend straight away after one group and asked them not to make fun of her flapping…she said she couldn't have done that without having attended the course.” Parent of attendee at Autism Understood in person sessions ## Young people led advocacy In 2024, a group of young people in SG worked together to create a video about the autism myths they hate the ’ most. We re so proud of the efforts of these young people in addressing misconceptions about autism, advocating for themselves and getting people to think differently about autism. 17 ## **TRAINING** Over the past year we have delivered training to parents, educators and healthcare providers, helping them to learn directly from autistic voices. Because our training is co-produced with young people and led by those with lived experience, participants consistently tell us that the insights they gain are authentic, relevant and deeply impactful. ## Our Training and Courses - We were pleased to run our Autism Acceptance six week course again this year, now in its third year. The course remains one of our most popular offers, with participants especially valuing the session delivered by autistic young people from our community, which brings powerful authenticity and insight. Hanna, our Clinical Psychologist, delivered specialist training to NHS staff on Trauma and Neurodivergence. The session helped professionals to build understanding of how neurodivergent people may experience and respond to trauma, and offered practical strategies for more inclusive and supportive practice. This year we also worked in partnership with SMiRA to explore the development of new information and guidance on supporting individuals with selective and reactive mutism. As part of this collaboration, we delivered a webinar on the topic, which was very well received by participants and highlighted the value of sharing expertise in this area. “It was brilliant! Well informed, lots of lived experience communicated and holistic. I work in an autism diagnostic team and we are increasingly meeting young people who experience mutism; this will make our assessments, signposting and advice much more meaningful to the young people and families we work with” ## External workshops, conferences, webinars and podcasts Throughout the 2024/25 period, we also participated in a variety of external workshops, conferences and podcasts to share our expertise on a broad range of topics, and learn from others: - 2 Day Forest School Workshop with the Forest School Association - From burnout to thriving: empowering autistic wellbeing, by Andy at The Autism Show - ’ - Barnet Young People s conference - Embracing your autistic identity. London SEND Leadership Conference - Neurodiversity Affirming Practice webinar, Forest School Association Navigating Family Relationships, Autism Central Podcast 18 ## **FUNDRAISING AND OPERATIONS** ## Operations: - Staff growth The organisation experienced significant expansion this year with a 33% increase in headcount, adding a bookkeeper to manage growing finances, new staff based in Sheffield and Bedford to strengthen local operations, and a caretaker for the newly opened centre in Bury to oversee daily facility needs and maintenance. Upshot implementation: We implemented the Upshot monitoring and evaluation system to better evidence impact by recording young people’s personal details, tracking progress, and monitoring attendance at activities and events, consolidating participant data to support improved reporting and data-driven decision making. SG Community Charter: Co-produced by young people In 2024, a new community charter was created with our young people which outlines the foundational beliefs of SG and the community. The charter applies to both young people and staff and includes young people in all decision making. It established agreed terms on areas including: understanding, democracy, collaboration and equality. ## Fundraising: ’ 2024 saw us hire our first dedicated fundraising role. Here s our Funding and Development Officer talking through their key focuses in 2024: Grant development - tracking impact/monitoring reporting requirements and developing our grant approach to apply for bigger grants. At the end of 2024, found out we were through to Stage 2 of the National Lottery Reaching Communities grant. Diversifying income streams - to boost the sustainability of the charity...focus in 2024 was on corporate and individual giving development, with the introduction of a new fundraising platform that was easier to use, more engaging for donors and helped us to track data more easily. Beginning of our journey with the games industry corporates, having success in this area and receiving games studio. First end of year appeal! As well as our annual Gaming Marathon fundraising, we successfully launched our first end of year appeal, raising funds to wrap the outside of the community centre in SG branded graphics! We quickly hit our initial £2500 goal, and raised just under £5000! 19 ## **SUPPORTERS** We wanted to issue a HUGE thank you to all those who have supported, funded and celebrated our work. ## Donors and Fundraisers Once again, we want to say a massive thank you to donors and fundraisers for their ongoing support. In 2024, they helped us to raise a total of £23,000 for Spectrum Gaming, including £8,359 for our Gaming Marathon and £4798 for our first end of year appeal! ## Volunteers We want to highlight the huge difference our dedicated volunteers have on our work. Without them we wouldn’t be able to offer the range of services we provide for the young people in the community. As of March 2025, we have 8 active volunteers. Our ability to take on additional volunteers in this period was impacted by reduced staff capacity in this area. However, in March 2025, we were able to onboard an additional volunteer who will be using their skills as a Senior Content Writer to support us by writing newsletters and articles. Currently, 2 of our volunteers are ex-members who are now adult volunteers. We also have a number of members who are approaching 18, and have expressed interest in becoming volunteers. We are keen to support them to learn new skills and will be working with them to train them to be moderators for our U13 community. 20 ## **FINANCIAL REVIEW** During the year the Charity's income totalled **£563,272** (2024: £244,212) of which £446,043 was restricted (2024: £168,098). Expenditure totalled **£501,069** (2024: £271,368) of which £345,120 was restricted (2024: £196,644). Net income for the year was **£62,203** (2024: net expenditure £27,156). Total charity funds at the year end were **£210,621** (2024: £148,418) of which unrestricted funds were £50,114 (2024: £88,834) and restricted funds were £160,507 (2024: £59,584). ## **Policies** Spectrum Gaming CIO has a full range of policies covering our services. Our policies are continually kept under review including the assessment of the major risks. The trustees aim to maintain the general level of reserves (unrestricted funds) to around three months of general expenditure. The trustees consider this to be an appropriate level. ## **Structure, governance and management** |**Governing document:**|Spectrum Gaming CIO is governed by its constitution dated 10th
March 2021.| |---|---| |**Trustees selection:**|Trustees are nominated and seconded by trustee members of
Spectrum Gaming CIO| |**Organisation:**|The board of trustees administers the CIO. The board normally
meets quarterly. Two Chief Officers are appointed by the trustees
to manage the day-today operations of the CIO. To facilitate
effective operations the Chief Officers have delegated authority,
within terms of delegation approved by the trustees, for
operational matters.| |**Related parties:**|None of the trustees receive remuneration or other benefit from
their work with the CIO. Any connection between a trustee or
senior manager of the charity with any contractual relationship
with a related party must be disclosed to the full board of trustees.
In the current period no such related party transactions were
reported.| |**Pay policy for senior**
**staff:**|The trustees and the Chief Officers comprise the key
management personnel of the CIO in charge of directing and
controlling, running and operating the CIO on a daily basis. All
trustees give their time freely and no trustee received
remuneration in the period. Details of trustees’ expenses and
related party transactions are disclosed in note 2 to the accounts.
The pay of the Chief Officers is reviewed annually.| |**Risk management:**|The board of trustees have identified the major risks to which the
charity is exposed. These are reviewed continually, as are the
systems established to mitigate those risks.| 21 ## Responsibilities of the trustees The trustees are responsible for preparing the Trustees’ Report and the financial statements with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice). The law applicable to charities in England and Wales requires trustees to prepare financial statements for each financial period which give a true and fair view of the state of affairs of the CIO and of the incoming resources and application of resources for that period. In preparing those accounts the trustees are required to:- - select suitable accounting policies and then apply them consistently; observe the methods and principles in the Charities SORP; make judgements and estimates that are reasonable and prudent; state whether applicable accounting standards have been followed, subject to any material departures disclosed and explained in the accounts; and - prepare the financial statements on the going concern basis unless it is inappropriate to presume that the CIO will continue its activities. The trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the CIO and enable them to ensure that the financial statements comply with the Charities Act 2011. They are also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities. ## Declaration This report has been prepared in accordance with the provisions applicable to companies entitled to the small companies regime. Approved by the Board of Trustees and signed on its behalf by: **Gareth Howe** Chair of Trustees _31st January 2026_ Alison Egerton Trustee _31st January 2026_ 22 ## Independent Examiner’s Report to the Trustees of Spectrum Gaming CIO I report to the charity trustees on my examination of the accounts of the charity for the year ended 31 March 2025 which are set out on pages twenty four to thirty five. ## **Responsibilities and basis of report** As the charity’s trustees you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (‘the Act’). I report in respect of my examination of the charity’s accounts carried out under section 145 of the 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** Since the charity’s gross income exceeded £250,000 your examiner must be a member of a body listed in section 145 of the Act. I confirm that I am qualified to undertake the examination because I am a member of the Association of Certified Chartered Accountants, which is one of the listed bodies. 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 accounts do not accord with those records; or 3. the accounts 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. Signed: Shruti Soni FCCA ACIE 117a St Johns Hill Sevenoaks TN13 3PL Date 28 April 2026 23 STATEMENTOF FINANCIALACTIVITIES SpKtrum Gamln9 Statement of flnancl41 #ctMII•s For the ar ended 31 March 2025 2025 Total Unresirbcted 2024 Total Unrestrlcied Restrbcted Resirlcted Note As restated A5 restared As resiaied Incomo froffl.. Cranis and Donaiions Chariiable activities Advocacy Face to Face servlce5 Onllne servlces Tralnlng Support 28,859 128.500 157,359 27.405 168.098 195.503 564 65,990 9,725 12,091 4,500 885 19,435 4.620 23.769 BBS 19.435 4.620 23.769 65,990 134.693 12,091 188,075 124.968 188.075 T¢xal In¢¢)m• 17,229 446.043 563,272 76.114 168.098 244.212 Expendlture on: Ralsing funils Charltable actkvlties Advocacy Face to Face servlces Onllne servlcts Tralnlng Support Tolal expendlture 24,314 24.314 1.414 1.414 4,202 101,827 913 4,737 19,957 9.240 47.500 201,637 13,442 149.327 202.5 50 4,737 106.700 13.203 11.708 39.797 1.991 6.611 13.203 59.806 48.130 1.991 146.824 48.098 8.333 86.743 140.213 155,949 345,120 501,069 74.724 196.644 271.368 Net Incomo l (upondlturel for th• year 138.7201 100.923 62,203 1.390 128,5461 {27.1561 Net mty•*rnent In funds 138.7201 100.923 62,103 1,390 128,5461 {27,1561 Ro(onclllatlon of funds.. Total funds broughi forward Tthal fvnds carrl•d lo￿1rd 88.834 59.584 148,418 87.444 88.130 175.574 50,114 160.507 210,621 88.834 59.584 148.418 All ol the above results are derlved Iroffl coniinuing acrlviiies. There were no other recognised gain5 or losses orher than those stated abov*. Movtmtnts in funds art disclosed in Not* 13 to ¢h* fin•nclal st•t*mtnts. 24 BALANCESHEET Spectrum Gamlna Balance sheet l March 2 2025 2024 Note As restated Flxed assets: Tangible a55ets 947 2.445 947 2.445 Current assets: Debtors Cash at bank and In hand 23,200 194,399 2.279 167.658 217,599 169.93 7 Llabllltles: Credltors.. amounts falllng due wiihln one year 7,925 23.964 Net currnnt asseis 209,674 145,973 Total net assets 210,621 148,41 Thé funds of thé charlty: Resiricled Income fund5 Unrestricted Income funds.. General funds 160,507 59.584 50,114 88,834 Total unrestrlcted funds 50,114 88.834 Total ¢hartty fvnds 210,621 148,418 Approved by the trustees on 27 April 2026 and slgned on thelr behalf by Trustee 27° April 2026 25 STATEMENTOF CASH FLOWS Spectrum Gamlng Statement of cash fl¢Ms For the ear ended 31 March 2025 2025 Net expendfture for the reportlng perlod Depreciation charges Dividends, interest and rent from investments (Increa5e)Idecrease In debtors Increaseiidecrease) i n creditors 62.203 1.498 {20,921) 116.039) Net cash froml(used In) operatlng actlvltles 26.741 Change In cash and cash equlvalents In the year 26,741 Cash and cash equivalents at the beginnlng of the year 167.658 Cash and cash equlvalents at the end of the year 194,399 Analysls of cash and cash equlvalents At 31 March 2025 Cash in hand and at bank 194,399 Total cash and cash equlvalents 194,399 26 NOTES TO THE FINANCIAL STATEMENTS Spectrum Gamln9 Noies to ihe financlal statements For the ar ended 31 March 202S l Accountlng pollcles a) Basls of preparatlon The accounis (financial sratemenisl have been prepared in accordance wlih the Statement of fletommended Practice.. Accounting and Reporting by Charities preparing their account5 in actordance wirh the Financial Reporring Srandard applicable in the UK and Republic of Ireland IFRS 1021 issued in October 2019 and the Flnancial Reporiing Standard applicable Sn the Unlted Klngdom and Republlc of Ireland IFRS 1021 and the Charitie5 Act 2011 and UK Generally Accepted Practice a5 It applie5 from I January 2019. The account5 (financial 5tatemènt51 have bèen prepared to glve a 'true and fair, vlew and have dèparted from the Charities (Accounrs and Reports) Regulations 2008 only to rhe extent required io provide a 'true and fair vlew.. Thls departure has Involved followlng Accountlng and ReportSng by CharltSes". Statement of Recornmended Practice applicable to charities preparing their accounts in accordance with the Financlal Reporrlng Srandard appllcable in ihe UK and Republlc of Ireland IFRS 1021 issued in October 2019 rather than the Accounting and Reportlng by Charlties.. Statement of Recommended Practice effective from l April 2005 which has Since been withdrawn. The accounts are presented in GBP rounded to £ I, whlch is the functlonal currency of the charlty. Asset5 and liabilitie5 are initially re¢ognised at historical cost or transactlon value unless otherwise stated In the relevant accountlng policy or note. bl Publlc benefit entlty The charitable trust meets the deflnition of a publlc beneflt èntlty under FRS 102. cl Golng concern The trustee5 a5se55 whether the use of going concern is appropriate i.e. whether there are any rnaterial uncerialntles related io events or conditions that may cast slgnlflcani doubt on the ability of the charitv to continue as a going concern. The trustees make thls assessment In respect of a perlod of one year from the dale of approval of the financial staternent5. Annual budgets are updated regularly taking rhis inro accounr with prudeni flgures for both Income and expendlture. The charity holds signiflcant reserves and has Ilquld assets in the form of cash held In short ierm deposlrs. For thls reason the trustees continue io adopt the golng concern basls In preparlng the financial 5tatementS. dl Income Income, Including from Government and other granis, whether 'capital' or 'income', is recognised when the charity ha5 entitlement to the fund5, any perforrnance condition5 attached to the incorne have been mei, It is probable ihar the income will be recelved and that the amount can be measured reliably. Income for programme5 spannlng two or more accounrlng perlods is allocated over the period io whlch It relates. Income received In advance of delivery of a speclfSed servlce Is deferred untll the criteria for income recognition is met. Income from charitable activitie5 includes incorne for third party hardship 9ranr5 which 15 recogni5e in the year when recelved as the charlty has control over how It is spent. e) Interest Tecelvable Interest on funds held on deposit is included when receivable. f) Fund accountlng Resiricred funds are ro be used for specific purposes a5 laid down by the donor. Expendiiure which meets these criteria is charged to ihe fund. Unrestricted funds are donarions and other incoming resources received or generated for the charitable purposes. 27 Designated funds are unrestricted funds earmarked by the trustees for particular purposes. NOTES TO THE FINANCIAL STATEMENTS Spectrum Gamlng Notes to the flnanclal statements For the ear ended 31 March 2025 Accountlng pollcle5 Icontlnued) g) Expendlture and Irrecoverable VAT Expenditure is recognised once there is a legal or ton5tructive obligation to make a payment to a third party. it is probable that Settlement will be required and the amount of the obligation can be measured rellably. Expendlture Is classlfled under the followlng actlvity headings.. Costs of ralslng funds relate to the costs incurred by the charltable company in inducln9 thiid partles to make voluntary contribut¢ons to It, as well as the cost of any activstles wilh a fundraising purpose. Expenditure on charitable activities includes the c05t of delivering 5ervice5 undertaken to further the purposes of the charity and their associated support cost5. Expenditure on 5UPPOrt actlvltle5 Includes the cost of overall dlrectlon and admlnlstratlon of each actlvlty (support cost51, comprising the salary and overhead cost5 of the central functlon Other expenditure represents those items not falling into any other heading. Irrecoverable VAT is charged as a cost against the actlvity for which the expenditure was incurred. h) Tanglble flxed assets Item5 of equipment are capltallsed where the purchase price exceeds £500. Depreciation costs are allocated to activities on the ba515 of the use of the related a55ets in those actlvitie5. A55ets are revlewed for Impalrment If clrcumstances Indlcate thelr carrylng value may exceed thelr net reallsable value and value In use. Depreciatlon Is provided at raies calculated to wilte down the cost of each asset to lis estlmated iesldual value over Its expected useful Ilfe. The depreclatlon lates In use are as follows.. Computer Equipment 3 years l) Flnanclal Instrument5 The charlty only has financial assets and financial Ilabilitles of a kind that qualify as baslc flnancial Instruments. Baslc flnancial instruments are Inltially recognlsed at transaction value and subsequently measured at iheir settlement value. Flnanclal assets Trade and other debtors are recognised at the settlement amount due after any irade discount offered. P¥epaymenrs are valued at the amount prepaid nei of any trade discounts due. Flnanclal Llabllltles Creditors and provisions are recognised where the charlty has a present obligatlon resulting from a past event that will probably result in the transfer of funds to a third party and the amount duè to settle the obligation can be measured or estimated reliably. Creditors and provisions are normally Iecognlsed at their settlement amount after allowing for any trade discounts due. Cash at bank and In hand Cash at bank and cash in hand includes cash and shorr term highly liquid investments wlth a short maturity of three months or less from ihe date of acquisition or opening of the deposit or similar accounr. Cash balances exclude any funds held on behalf of servlce users. k) Pen5ion5 The charity contributes towards the employees, personal penslon schemes. The cost of the contribution Is charged to the statement of flnancial acrivitles on an accruals basls. 28 NOTES TO THE FINANCIAL STATEMENTS Spectrum Gamin9 Not*$ to the flnanclal statement$ For the ear ended 31 March 2025 11 Slgnlflcant accountlng pollcSes There are no estimates and assumptions that are considered ro have a signlflcant rlsk of causing a maierial adjustment to the financial statements in a future period. 2 Grants and Donatlon5 2025 Total 2024 Total Unrestrlcted Resirlcted As Restated Individual and corporate Oonation5 Grants 28,859 28,859 128,500 27,405 168,098 128.500 28,859 128,500 157,359 195.503 29 NOTES TO THE FINANCIAL STATEMENTS i I I O¢>LnO I m Nc o I I I Mo c¢ rn o i Lno I I l Lnoo I uu Ii C C 30 NOTES TO THE FINANCIAL STATEMENTS t￿￿0*fO￿L￿*mlnOrn 10 ￿ I I I m I O) m I I I tj V I fè I >zictsw 31 NOTES TO THE FINANCIAL STATEMENTS Spectrum Gamlng Notes to the flnanclal statements Analys15 of staff costs, trustee remuneratlon and expenses, and the c05t of key management personnel Staff costs were as follows.. 2025 2024 Salarles and wages Soclal security costs Employer's contrlbuiion io defSned conirlbutlon penslon schemes 332,771 19,039 8.483 200,492 7,834 3,597 360,293 211,923 No employees receivèd employèe beneflts lexcludlng empltsyer penslon costs) during the year In bandlngs of costs greater than £60,000. The total employee beneflis Sncludln9 pensSon conirSbutlons and employer Nl of the key mana9ement personnel, made up of the Chief Execurive OffScer and Creatlve Dlrector were £90,529 Includlng pensSon contriburlons and employer Nl. 12024.. £68,819). The charity trustees were not pald or receSved any other benefsts from employment wlth rhe charliy In the year12024,. £nlll. No charity irusree recelved paymeni for professlonal or other servlces supplled to the charlty12024.. £nlll. No Trustees were pald or reimbursed expense5 In 2025 12024.. nonel. Staff numbers The average number of employees (head count based on number of staff employed) during the year was as follows.. 2025 No. 2024 No. Cosi of ra15ing fund5 Advocacy Face 10 Face 5ervice5 Online service5 Training Governance and support io.0 18.2 Related parry transattlons No Charity trustee received any remuneration or tru5tees' expense5 representing payment or reimbursernent of travel and 5ub515tence c05t5. There are no other relared party tran5action5 to disclose for 2025 12024.. nonel. Taxatlon The charirable trust is exempt from corporatlon tax as all Its Income Is charliable and Is applled for charitable purposes. 32 NOTES TO THE FINANCIAL STATEMENTS Spectrum Gamlng Notes to the flnanclal statements For the ear ended 31 March 2025 Tanglble flxed assets Computer equipment Total Cost Ai the siarr of the yeai 4.494 4.494 At the end of ihe year 4,494 4.494 Depreclatlon Ai ihe start of the yea¥ Charge for the year 2,049 1,498 2.049 1.498 At the end of the year Net book valuè At the end of th• year 3,547 3.547 947 947 At the start of the year All of the above assers art 115ed for charltable purpose5. 2,445 2,445 Debtors 2025 2024 A5 re51ated Trade debtors 23,200 2.279 23,200 2,279 l O Crodltors.. amounts falllng due wlthln one year 2025 2024 A5 restated Taxaiion and soclal securlly Other creditors Accruals 5,925 3.941 20.023 2.000 7,92S 23.964 I l Flnanclal Instruments 2025 2024 As restated Carrylng amount of flnanclal asset5 Debt instrurnents measured at arnortised cost 217,599 169,937 Carryong amount of financial liabllltles Measured ai amortised cost 5,92S 20,023 33 NOTES TO THE FINANCIAL STATEMENTS Spectrum Gamlng Notes to the financlal statements For the ar ended 31 March 2025 12 Analysls of net assets beMeen funds General unresrricted Total funds 2025 Re51rlcred Tangible fixed assets Net current a55ets 947 49,167 947 209,674 160.507 Net asse15 at ihe end of the year 50,114 160,507 210,621 General unrestrlcted Total funds 2024 Restrlcted A5 restated A5 restated A5 restated Tanglble fSxed assets Nei current assets 2,445 86,389 2,44S 145,973 59,584 Net asset5 at ihe start of the year 88,834 59,584 148,418 13 Movemenrg In funds Incomlng Outgoln9 At l Aprll resources & resources & 2024 gaSns losses At 31 March 2025 Transfers As restated Rtstrl¢ted funds.. Advocacy Face to Face setvlces Onllne servlces Support 18,500 55,500 294,967 77,076 19,2401 147,5001 1201,6371 186,7431 9,260 8,000 134,997 8,2SO 41,667 17,917 Total resirlcted fund5 Unrestritted funds: Ceneral funds 59,584 446,043 1345.1201 160,507 88,834 117,229 1155,9491 50,114 Total unre5trlcted funds tllS,1134 1 17,229 1155.94YI 50,114 Total funds 148,418 563,272 1501.0691 210.621 Incoming At l April resources & 2023 gains Outgoing re50urce5 & 1055es At 31 March 2024 Transfers A5 resraied As resraied As resiated As resrated As resraied Restrlcted funds.. Face to Face services Online servlces Support Other restricted grants 48,098 50.000 70,000 148,0981 18,3331 152,0831 188,1301 41,667 17,917 88,130 Total restrlcted fund5 Unrestritted funds: Genèral fund5 88,130 168,098 1196,6441 59,584 87,444 76,114 174,7241 88.834 Total unrestrlcted funds 87,444 76,114 174,7241 88,834 Total funds 175,574 244,212 1271,3681 148,418 34 NOTES TO THE FINANCIAL STATEMENTS Spectrum Gamlng Notes to the flnanclal statements nd 14 Prlor Year Adjustment- Change In Ac¢ountln9 Basls Durlng the year ended 31 March 2025. the Tru5rees determined that the chariry is required ro prepare irs rinancial siaremenrs on an accruals basi5 in accordance wirh the requirements of ihe Charity Commission for England and Wales and rhe Charities SORP IFRS 1021 In prior periods, including the year ended 31 March 2024. the financial statement5 were prepared on a receipts and payment5 ba515. Accordingly, the comparative figure5 for the year ended 31 March 2024 have been restated on an accrua15 ba515 to ensure consistency and comparability with the current year financial statements. This change represents a change In accounting basls rather than a change in accounting pollcy and has been accounted for as a prSor year adjustment, wlth comparatlves restated accordingly. Impact on Flnanclal Statements The effect OF the restatement on the prlor year flnancSal statements Is summarised below.. • Net movement in funds for the year ended 31 March 2024 has been adjusted to reflect accrued income and expenditure. Net assets at 31 March 2024 have been restated to Include recognlsed debtors, creditors, prepayments, accruals, and anv fixed assets. A summary of the quaniitatlve Impact of the prlor year adjustment Is as follows., Net assets as prevSously reported Irecelpis & payments baslsl Recognltion ol debtors and accrued income Recognltion of accruals Recognltion of flxed assets General funds brought forward from 2023 understated In£ome overstated Expenditure understated 167,887 2,279 123,9641 2,445 66,056 158,6981 17,5871 Restated net assets at 31 March 2024 148,418 Comparative figures throughout these flnancial statements have been updated io reflect these adjustments. There Is no Impact on cash balances prevlously reported. The Tru5rees consider rhai the adoprion of rhe accruals basis provides a more accurare and complere view of the chariiy's financial p05irion and performance and ensures cornpliance with applicable reporring requirements. 35