Docusign Envelope ID: 2F43BEBF-0790-8F1F-813B-0E7E8195D080 **REGISTERED CHARITY NUMBER: 1198291** ## **REPORT OF THE TRUSTEES AND** ## **UNAUDITED FINANCIAL STATEMENTS** **FOR THE YEAR ENDED 31 AUGUST 2025** ## **FOR** ## **NEURODIVERSITY IN BUSINESS** Spurling Cannon Chartered Certified Accountants 424 Margate Road Westwood Ramsgate Kent CT12 6SJ Docusign Envelope ID: 2F43BEBF-0790-8F1F-813B-0E7E8195D080 **NEURODIVERSITY IN BUSINESS** **CONTENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025** ||**Page**| |---|---| |**Report of the Trustees**|1 to 5| |**Independent Examiner's Report**|6| |**Statement of Financial Activities**|7| |**Balance Sheet**|8| |**Notes to the Financial Statements**|9 to 16| |**Detailed Statement of Financial Activities**|17| Docusign Envelope ID: 2F43BEBF-0790-8F1F-813B-0E7E8195D080 ## **NEURODIVERSITY IN BUSINESS** ## **REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 AUGUST 2025** The trustees present their report with the financial statements of the charity for the year ended 31 August 2025. The trustees have adopted the provisions of 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) (effective 1 January 2019). ## **OBJECTIVES AND ACTIVITIES** ## **Objectives and activities for the Public Benefit** The object of the charity is the promotion of equality and diversity for the public benefit by: - working to eliminate discrimination in the workplace and in wider society for neurodivergent people; - raising awareness of neurodiversity among the public, employers and employees to promote changes in attitudes and practice in the employment of neurodivergent people. NiB does this through providing multiple opportunities for our corporate members to share best practice around recruitment and retention practices for neurodivergent people, hosting an annual conference to share best practice and highlight innovation, providing awareness talks to businesses and maintaining a high-profile social media presence where we talk about issues and topics linked to neurodiversity. NiB is proud to be a volunteer-led charity, benefiting from the extensive skills and knowledge of both neurodivergent and neurotypical volunteers from across the globe. The Trustees confirm that they have referred to the guidance contained in the Charity Commission’s general guidance on public benefit when reviewing the charity’s aims and objectives and in planning future activities and setting the grant making policy for the period. ## **OBJECTIVES AND ACTIVITIES** ## **Review of Activities, Achievements and Performance** Corporate Membership Services (CMS) activities The CMS team has grown corporate membership of NiB from zero to over 1000 by the end of August 2025. To support this work, it has enhanced the corporate Introduction Pack for potential members, explaining the benefits and the importance and significance of the joint Charter that both parties sign. It has also developed a Welcome Pack for new members which aims to provide relevant information around resources, events, research and contacts. The team has worked hard to engage with members, to establish what they want and how NiB can best support those needs. As a result of that engagement, regular newsletters were set up and monthly networking and best practice forums were continued throughout FY2024/25. These gave members a space to learn from, engage with, and feed back across the NiB ecosystem Beyond the monthly activities, the team has been engaged in various other projects: ## Research Since 2022 NiB entered in partnership with Birkbeck, University of London, to produce the research report "Neurodiversity at Work - Demand, Supply and a Gap Analysis". A survey was designed in collaboration with the neurodivergent community to identify the challenges for businesses incorporating neurodiversity into their diversity, equality, inclusivity and accessibility strategies, and the challenges for neurodivergent people at work. NiB utilised its extensive network to secure over 1000 responses from businesses and neurodivergent individuals. "Neurodiversity at Work 2025" supports neurodivergent individuals and organisations to take effective action towards neuroinclusion by: - Identifying effective neuroinclusive support strategies - Providing data on current neuroinclusive practices and implementation challenges - Informing the development of resources and guidance on neuroinclusive best practice - - Helping to determine future research priorities Copies of the research report, which was generously sponsored by Sage, were handed out at the NiB Conference in April 2025 and it has been downloaded hundreds of times from the NiB website. Page 1 Docusign Envelope ID: 2F43BEBF-0790-8F1F-813B-0E7E8195D080 ## **NEURODIVERSITY IN BUSINESS** ## **REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 AUGUST 2025** ## **OBJECTIVES AND ACTIVITIES** ## Conference April 2025 NiB's third conference, widely seen as the flagship event in the neurodiversity community, was held at Convene 133 Houndsditch in central London on 23 April 2025. The conference brought together businesses, neurodiversity specialist organisations and neurodiversity community members to share best practice and collaborate to unlock the unique and innovative contributions of neurodivergent people to the corporate world. The c500 delegates had the opportunity to attend nine unique workshops and visit the stands of around 20 exhibitors. The conference was covered by major news outlets such as the BBC, The Financial Times, City AM and the Evening Standard. ## Awareness talks NiB is frequently asked by corporate members and wider organisations to support the awareness of neurodiversity across their organisations. Calling upon a sub-set of volunteers who are experienced in presenting on this topic, NiB provide awareness talks in order to raise organisational understanding of neurodiversity in the corporate world ## Community Membership The community team within NiB embodies a commitment to inclusivity, empathy and engagement. Its ethos revolves around a sense of belonging and support for the neurodiverse community that NiB serves. The team places a strong emphasis on building authentic relationships, listening to the needs of the community and collaboration with key individuals to create sustainable and impactful change. It achieves this by outreach initiatives, research and voice surveys, ensuring that NiB's impact is not only meaningful but reflective of the unique strengths and challenges that members experience. ## Partnerships The community partnerships function of NiB has prioritised increasing inclusivity and engagement with its partners. The team has signed up over 500 community partners from March 2022 - August 2025. The team has worked hard to engage with partners, understand their needs and find ways to best support them. Regular "town halls" were held to provide a space for discourse, exemplifying the team's commitment to inclusivity, building and maintaining authentic relationships and learning from those who serve the NiB community. Feedback from partners was taken into consideration and informed practices. Regular newsletters were also established to notify partners of events and potential collaborations. The communication and onboarding process was fine-tuned to enhance clarity and maximise benefits on both sides. Eco-system mapping was also conducted by sending out surveys to understand key stakeholders, gauge prospective collaborations and to recognise the unique strengths of partners and the challenges they face. ## Social Media NiB's primary social media focus is LinkedIn and it has grown followers significantly since the charity's launch in March 2022. NiB has grown its presence organically by posting content that resonates with its audience. It relies on the power of the community it has built to help spread its message and mission throughout their individual networks. NiB does not pay to boost posts or use paid advertisements. The NiB account on LinkedIn now has more than 50,000 followers, with an average post engagement rate from 5% to 8%, which exceeds the benchmark for "good" engagement (typically around 2%). The team prioritises making its content accessible and inclusive of people with different learning styles and abilities through plain language, using available accessibility tools such as alt text fields, and adding in image descriptions and other best practices. It uses multiple content types to support people to engage with information how they learn best: video, long-form articles, short posts with graphics, and carousel posts for facts and stats. The team highlights neurodivergent voices across all NiB's content types to bring lived experience to the discussion of neurodiversity at work. Page 2 Docusign Envelope ID: 2F43BEBF-0790-8F1F-813B-0E7E8195D080 ## **NEURODIVERSITY IN BUSINESS** ## **REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 AUGUST 2025** ## **OBJECTIVES AND ACTIVITIES** The LinkedIn account of founder Dan Harris is an important part of social media outreach due to the typically higher engagement with personal accounts and the ability to put a face on the message of neuroinclusion. This account has over 55,000 followers, with a typical engagement rate of 7% or higher. It regularly has educational and advocacy posts with in excess of 1,000 interactions and 500 comments, and at times has had posts with over 150,000 views and 3,000 interactions. This account similarly uses multiple content types, with an emphasis on short-form text and video, with a heavy emphasis on storytelling to make messages around neuroinclusion "sticky" and shareable. It also promotes the NiB account and drives traffic to NiB resources NiB's LinkedIn Group has over than 5,000 members and provides a private space for networking, sharing personal stories, and asking questions of a group of people also interested in making their businesses more neurodiverse and inclusive. NiB' other social media platforms, while smaller in reach, each serve a specific audience that may not be active on LinkedIn. Maintaining a presence on Instagram and Facebook helps the team ensure that the NiB message reaches people who are outside of the traditional business sphere. NiB has several thousand followers in total across our other accounts. The NiB website (neurodiversity.org) is home to the ND Resource Hub, a space on our website to provide curated best practise details for Neuroinclusion in the workplace and the 2024 Neurodiversity at Work Research Report, which was discussed at the conference in April 2025. The NiB site has historically received around 3,000 visitors per month. The ND Resource Hub and our Research Report are the two most popular pages after the homepage (entry page). Most of the web traffic comes from direct entry (typing in the web address) or organic search. NiB has a YouTube site with over 600 subscribers, accessing over a hundred in-house videos. The videos provide an additional way for people to access information, accommodating different learning styles. NiB's video resources use storytelling to help express the lessons learned from lived experience and show how corporate efforts to improve neuroinclusion can feel more tangible and memorable. Our Corporate Membership Services team is continuing to refine its membership offering by launching new, more member-centric and engaging activities. These have been developed after consultation with members to meet their needs and expectations. The Corporate Forum events are ongoing, providing members with an update on NiB activities and a space to network and engage with like-minded individuals from other organisations. Additionally, our regular Best Practice Spotlight gives members a space to learn best practice curated by NiB from across its ecosystem. In addition, recognising NiB's need to transition into the next phase of engagement with corporate members, the team has established sector and industry-level partnership working groups to better drill down into the specific needs of organisations. The NiB Website team implemented a full overhaul of the website in 2025, adding additional video content, longform written content, and resource materials. They anticipate that this will significantly increase the number of visitors to the site. Page 3 Docusign Envelope ID: 2F43BEBF-0790-8F1F-813B-0E7E8195D080 ## **NEURODIVERSITY IN BUSINESS** ## **REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 AUGUST 2025** ## **FINANCIAL REVIEW** ## **Financial review and Reserves policy** Since registering as a charity there has been rapid growth with the annual income for the charity reaching £232,127. The majority of this was derived from the annual conference. Charitable expenditure for the year was £183,221, again with the majority of this related to the conference. Total funds of the charity at the end of the period were £148,016 all of which is unrestricted. Free reserves of the charity were £148,016 which is the unrestricted funds less any fixed assets. The Trustees have determined that the Charity must: - Effective FY22/23, hold a minimum level of reserves (defined as the assets which are easily available in the short term, e.g. cash, investments, current monies owed) equivalent to 6 months’ worth of operating costs, excluding conference expenses - Set a planned upper limit on our targeted reserve level so that we do not hold funds back from delivering our charitable activities unnecessarily The charity aims to manage its reserves within the upper and lower reserve limits, or ‘reserves corridor’. It monitors its short and medium forecast position to identify risks that could cause it to fall outside of this corridor (either side of it), and what corrective actions would be required to bring it back into the corridor over a rolling three-year period. It is essential that NiB’s minimum reserve requirement is met by the ‘liquid’ assets so it can be confident that it would have the funds at any given point in time should it need them. Liquid assets are readily accessible assets, such as investments and cash. ## **STRUCTURE, GOVERNANCE AND MANAGEMENT Governing document** The charity's rules are set out in its governing document, a deed of trust. Neurodiversity in Business (NiB) is a Charitable Incorporated Organisation (CIO) with the Charity Registration Number 1198291. For the period covered by this report, the governing document of the charity is the NiB constitution dated 18 March 2022. Trustees are appointed for a 4-year period by the trustees. Trustees usually meet monthly. ## **REFERENCE AND ADMINISTRATIVE DETAILS Registered Charity number** 1198291 ## **Principal address** Stuart House St. John's Street Peterborough Cambridgeshire PE1 5DD Page 4 Docusign Envelope ID: 2F43BEBF-0790-8F1F-813B-0E7E8195D080 ## **NEURODIVERSITY IN BUSINESS** ## **REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 AUGUST 2025** ## **Trustees** R W Phillpott FMAAT FCCA Accountant (resigned 9/12/2025) D Pugh-Jones Ms L Smurthwaite (resigned 10/12/2025) D Harris Ms M Grogan (resigned 1/7/2025) Ms Z Davies (resigned 3/5/2025) Ms P Sen (resigned 1/7/2025) Ms E Sims (resigned 1/7/2025) R Fraser (appointed 20/6/2025) M Channet (appointed 10/6/2025) J Ekfurt (appointed 10/6/2025) L Brown (appointed 10/6/2025) E Melen (appointed 10/6/2025) ## **Independent Examiner** Batchelor Coop Chartered Accountants The New Barn Mill Lane Eastry Sandwich Kent CT12 0JW 11 June 2026 | 5:55 AM PDT Approved by order of the board of trustees on ............................................. and signed on its behalf by: ........................................................................ D Harris - Trustee Page 5 Docusign Envelope ID: 2F43BEBF-0790-8F1F-813B-0E7E8195D080 ## **INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF NEURODIVERSITY IN BUSINESS** ## **Independent examiner's report to the trustees of Neurodiversity in Business** I report to the charity trustees on my examination of the accounts of Neurodiversity in Business (the Trust) for the year ended 31 August 2025. ## **Responsibilities and basis of report** As the charity trustees of the Trust 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 Trust's accounts carried out under Section 145 of the Act and in carrying out my examination I have followed all 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 Trust 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. Martin Roby FMAAT Batchelor Coop Chartered Accountants Batchelor Coop Chartered Accountants The New Barn Mill Lane Eastry Sandwich Kent CT12 0JW 11 June 2026 | 6:35 AM PDT Date: ............................................. Page 6 Docusign Envelope ID: 2F43BEBF-0790-8F1F-813B-0E7E8195D080 ## **NEURODIVERSITY IN BUSINESS** ## **STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 AUGUST 2025** |Unrestricted
fund
Notes
£
**INCOME AND ENDOWMENTS FROM**
Donations and legacies
**36,525**
Other trading activities
2
**194,567**
Investment income
3
**1,035**
**Total**
**232,127**
**EXPENDITURE ON**
Raising funds
**138,140**
**Charitable activities**
General activities of charity
**45,081 **
**Total**
**183,221**
**NET INCOME/(EXPENDITURE)**
**48,906**
**RECONCILIATION OF FUNDS**
Total funds brought forward
**99,110**
**TOTAL FUNDS CARRIED FORWARD**
**148,016**|Restricted
fund
£
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**|**2025**
**Total**
**funds**
**£**
**36,525**
**194,567**
**1,035**
**232,127**
**138,140**
**45,081 **
**183,221**
**48,906**
**99,110**
**148,016**|2024
Total
funds
£
64,285
211,125
705
276,115
159,215
143,269
302,484
(26,369)
125,479
99,110| |---|---|---|---| The notes form part of these financial statements Page 7 Docusign Envelope ID: 2F43BEBF-0790-8F1F-813B-0E7E8195D080 ## **NEURODIVERSITY IN BUSINESS** ## **BALANCE SHEET 31 AUGUST 2025** |Unrestricted
fund
Notes
£
**FIXED ASSETS**
Tangible assets
8
**-**
**CURRENT ASSETS**
Debtors
9
**18,519**
Cash at bank
**148,611**
**167,130**
**CREDITORS**
Amounts falling due within one year
10
**(19,114)**
**NET CURRENT ASSETS**
**148,016**
**TOTAL ASSETS LESS CURRENT**
**LIABILITIES**
**148,016**
**NET ASSETS**
**148,016**
**FUNDS**
11
Unrestricted funds
**TOTAL FUNDS**|Restricted
fund
£
**-**
**40,000**
**7,713**
**47,713**
**(47,713)**
**-**
**-**
**-**|**2025**
**Total**
**funds**
**£**
**-**
**58,519**
**156,324**
**214,843**
**(66,827)**
**148,016**
**148,016**
**148,016**
**148,016**
**148,016**|2024
Total
funds
£
541
45,204
64,753
109,957
(11,388)
98,569
99,110
99,110
99,110
99,110| |---|---|---|---| The financial statements were approved by the Board of Trustees and authorised for issue on 11 June 2026 | 5:55 AM PDT............................................. and were signed on its behalf by: ............................................. D Harris - Trustee The notes form part of these financial statements Page 8 Docusign Envelope ID: 2F43BEBF-0790-8F1F-813B-0E7E8195D080 **NEURODIVERSITY IN BUSINESS** ## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025** ## **1. ACCOUNTING POLICIES** ## **Basis of preparing the financial statements** The financial statements of the charity, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) '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) (effective 1 January 2019)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Charities Act 2011. The financial statements have been prepared under the historical cost convention. ## **Income** All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably. ## **Expenditure** Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, 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 accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources. ## **Tangible fixed assets** Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life. Computer equipment - 33% on cost ## **Taxation** The charity is exempt from tax on its charitable activities. ## **Fund accounting** Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees. Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes. Further explanation of the nature and purpose of each fund is included in the notes to the financial statements. ## **Pension costs and other post-retirement benefits** The charity operates a defined contribution pension scheme. Contributions payable to the charity's pension scheme are charged to the Statement of Financial Activities in the period to which they relate. ## **Preparation of the accounts on a going concern basis** The trustees consider that there are no material uncertainties about the charitable company's ability to continue as a going concern. The trustees do not consider that there are any sources of estimation uncertainty at the reporting date that have a significant risk of causing a material adjustment to the carrying amount of assets and liabilities within the next reporting period. ## **Interest receivable** Interest on funds held on deposit is included when receivable and the amount can be measured reliably by the charity; this is normally upon notification of the interest paid or payable by the Bank. continued... Page 9 Docusign Envelope ID: 2F43BEBF-0790-8F1F-813B-0E7E8195D080 **NEURODIVERSITY IN BUSINESS** ## **NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 AUGUST 2025** ## **1. ACCOUNTING POLICIES - continued** ## **Allocation of support costs** Support costs are those functions that assist the work of the charity but do not directly undertake charitable activities. Support costs include back office costs, finance, personnel, payroll and governance costs. Support costs have been allocated between governance costs and other support. Governance costs comprise all costs involving public accountability of the charity and its compliance with regulation and good practice. ## **Operating leases** The charity classifies the lease of photocopying and printing equipment as operating leases; the title to the equipment remains with the lessor. Rental charges are charged on a straight line basis over the term of the lease. ## **Impairment of fixed assets** At each reporting end date, the charity reviews the carrying amounts of its tangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any). ## **Debtors** Debtors (including trade debtors and loans receivable) are measured on initial recognition at settlement amount after any trade discounts or amount advanced by the charity. Subsequently, they are measured at the cash or other consideration expected to be received. ## **Creditors and provisions** Creditors and provisions are recognised where the charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are normally recognised at their settlement amount after allowing for any trade discounts due. ## **VAT** Neurodiversity in Business is VAT registered and charges VAT at the applicable rates according to its outputs. Where expenses can directly be attributed to a specific income stream, the VAT treatment mirrors that of the income. Where expenses cannot be directly attributed, the irrecoverable amount of VAT is calculated on the basis on the total expenditure attributed between different streams. ## **Key estimates and accounting judgements** In applying the charity’s accounting policies, the Trustees are required to make judgements, estimates and assumptions in determining the carrying amounts of assets and liabilities. The Trustees’ judgements, estimates and assumptions are based on the best and most reliable evidence available at the time when the decisions are made, and are based on historical experience and other factors that are considered to be applicable. Due to the inherent subjectivity involved in making such judgements, estimates ad assumptions, the actual results and outcomes may differ. The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to the accounting estimates are recognised in the period in which the estimate is revised, if the revision affects only that period, or in the period of revision and future periods, if the revision affects both current and future periods. continued... Page 10 Docusign Envelope ID: 2F43BEBF-0790-8F1F-813B-0E7E8195D080 ## **NEURODIVERSITY IN BUSINESS** ## **NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 AUGUST 2025** ## **2. OTHER TRADING ACTIVITIES** |Annual conference
**3.**
**INVESTMENT INCOME**
Deposit account interest|**2025**
**£**
**194,567**
**2025**
**£**
**1,035**|2024
£
211,125| |---|---|---| |||2024
£
705| ## **4. TRUSTEES' REMUNERATION AND BENEFITS** There were no trustees' remuneration or other benefits for the year ended 31 August 2025 nor for the year ended 31 August 2024. ## **Trustees' expenses** During the year, £28,554 (2024: £27,818) was reimbursed to 3 trustees in respect of out-of-pocket expenses incurred wholly and exclusively in the furtherance of the Charity's activities. The expenses reimbursed related to items such as travel, subsistence, accommodation, entertainment and advertising & marketing. At the year end, the amount outstanding in respect of trustee expenses was £887 (2024: £209). All reimbursements were made in accordance with the Charity's expenses policy and were properly authorised. ## **5. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES** ||Unrestricted| |---|---| ||fund| ||£| |**INCOME AND ENDOWMENTS FROM**|| |Donations and legacies|64,285| |Other trading activities|211,125| |Investment income|705| |**Total**|276,115| |**EXPENDITURE ON**|| |Raising funds|159,215| |**Charitable activities**|| |General activities of charity|143,269| |**Total**|302,484| |**NET INCOME/(EXPENDITURE)**|(26,369)| |**RECONCILIATION OF FUNDS**|| |Total funds brought forward|125,479| continued... Page 11 Docusign Envelope ID: 2F43BEBF-0790-8F1F-813B-0E7E8195D080 **NEURODIVERSITY IN BUSINESS** ## **NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 AUGUST 2025** ## **5. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued** ||Unrestricted| |---|---| ||fund| ||£| |**TOTAL FUNDS CARRIED FORWARD**|99,110| ## **6. ALLOCATION OF GOVERNANCE AND OTHER SUPPORT COSTS** The total supports costs and overheads attributable to charitable activity is apportioned as shown below: ## **Support Costs** |**Support Costs**||| |---|---|---| ||**2025**|2024| ||**£**|£| |Accountancy fees|**1,210**|6,550| |**Governance Costs**||| ||**2025**|2024| ||**£**|£| |Independent examination|**900**|1,200| |Legal and professional fees|**-**|7,104| ||**900**|8,304| |**EMPLOYEES**||| ||**2025**|2024| ||**£**|£| |Salaries and wages|**-**|25,800| |Social security costs|**-**|-| |Pension costs (defined contribution scheme)|**(162)**|598| |Other|**-**|-| |**Total Staff Costs**|**(162)**|26,398| ## **7. EMPLOYEES** No employees received employee benefits (excluding employer pension costs) for the reporting period of more than £60,000 **Average head count in the year** |**2025**||2024|| |---|---|---|---| ||**0**||1| ## **Key Management Personnel** The trustees consider its key management personnel to comprise of the Trustees and the Operations Manager. The Operations Manager commenced employment in July 2023. The remuneration of the key management personnel is: ||**2025**|2024| |---|---|---| ||**£**|£| |Salaries and wages|**-**|24,106| |Social security costs|**-**|-| |Pension costs (defined contribution scheme)|**(162)**|598| |**Total Staff Costs**|**(162)**|24,704| continued... Page 12 Docusign Envelope ID: 2F43BEBF-0790-8F1F-813B-0E7E8195D080 ## **NEURODIVERSITY IN BUSINESS** ## **NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 AUGUST 2025** ## **7. EMPLOYEES - continued** ## **Pension Costs** The charity operates a defined contribution pension scheme for eligible employees. The assets of the scheme are held separately from those of the charity in an independently administered fund. The charity contributed £nil to the scheme during the year (2024: £598). There were no outstanding or prepaid contributions at the reporting date (2024: £nil). ## **8. TANGIBLE FIXED ASSETS** |**COST**
At 1 September 2024 and 31 August 2025
**DEPRECIATION**
At 1 September 2024
Charge for year
At 31 August 2025
**NET BOOK VALUE**
At 31 August 2025
At 31 August 2024
**9.**
**DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR**
Trade debtors
VAT
Accrued income
Prepayments
**10.**
**CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR**
Trade creditors
Taxation and social security
Other creditors|Computer
equipment
£
**1,910**
**1,369**
**541**
**1,910**
**-**
541
**2025**
2024
**£**
£
**48,500**
8,200
**-**
11,944
**-**
82
**10,019**
24,978
**58,519**
45,204
**2025**
2024
**£**
£
**12,934**
3,779
**4,020**
162
**49,873**
7,447
**66,827**
11,388| |---|---| continued... Page 13 Docusign Envelope ID: 2F43BEBF-0790-8F1F-813B-0E7E8195D080 ## **NEURODIVERSITY IN BUSINESS** ## **NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 AUGUST 2025** ## **11. MOVEMENT IN FUNDS** |At 1/9/24
£
**Unrestricted funds**
General fund
**99,110**
**TOTAL FUNDS**
**99,110**
Net movement in funds, included in the above are as follows:
Incoming
resources
£
**Unrestricted funds**
General fund
**232,127**
**TOTAL FUNDS**
**232,127**
**Comparatives for movement in funds**
At 1/9/23
£
**Unrestricted funds**
General fund
125,479
**TOTAL FUNDS**
125,479
Comparative net movement in funds, included in the above are as follows:
Incoming
resources
£
**Unrestricted funds**
General fund
276,115
**TOTAL FUNDS**
276,115|Net
movement
At
in funds
31/8/25
£
£
**48,906**
**148,016**
**48,906**
**148,016**
Resources
Movement
expended
in funds
£
£
**(183,221)**
**48,906**
**(183,221)**
**48,906**
Net
movement
At
in funds
31/8/24
£
£
(26,369)
99,110
(26,369)
99,110
Resources
Movement
expended
in funds
£
£
(302,484)
(26,369)
(302,484)
(26,369)| |---|---| continued... Page 14 Docusign Envelope ID: 2F43BEBF-0790-8F1F-813B-0E7E8195D080 ## **NEURODIVERSITY IN BUSINESS** ## **NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 AUGUST 2025** ## **11. MOVEMENT IN FUNDS - continued** A current year 12 months and prior year 12 months combined position is as follows: |||Net|| |---|---|---|---| |||movement|At| ||At 1/9/23|in funds|31/8/25| ||£|£|£| |**Unrestricted funds**|||| |General fund|125,479|22,537|148,016| |**TOTAL FUNDS**|125,479|22,537|148,016| A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows: |**Unrestricted funds**
General fund
**TOTAL FUNDS**|Incoming
resources
£
508,242
508,242|Resources
Movement
expended
in funds
£
£
(485,705)
22,537
(485,705)
22,537| |---|---|---| ## **12. RELATED PARTY DISCLOSURES** During the year, the Charity entered into transactions with Spurling Cannon Limited, a company of which Richard Phillpott (Trustee from 01/07/2024 to 09/12/2025) is a Director. The transactions comprised reimbursement of accounting software costs and the provision of accountancy support services to the Charity. The total amount paid to Spurling Cannon Limited during the year was £2,121 (2024: £144). At the year end, the amount outstanding to Spurling Cannon Limited was £Nil (2024: £306). The trustees confirm that: - The services were provided on an arm's length basis; - The remuneration was considered reasonable and in the best interests of the Charity; - The arrangements were approved by the non-conflicted trustees in accordance with the Charity's governing document and conflict of interest policy; and - Richard Phillpott took no part in the discussion or decision-making relating to these transactions. No other related party transactions occurred during the year. continued... Page 15 Docusign Envelope ID: 2F43BEBF-0790-8F1F-813B-0E7E8195D080 **NEURODIVERSITY IN BUSINESS** ## **NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 AUGUST 2025** ## **13. DONATED FACILITIES AND SERVICES** ## **Volunteers** By the end of the period the charity had around 100 volunteers (2024: 90) giving an average of 3-4 hours per week. Volunteers work in teams covering marketing and communications, events, finance, corporate membership services, governance and compliance, community representation, partnerships, IT/Tech and on projects such as neuroinclusive cities, research hub and global growth. ## **14. DEFERRED INCOME** Deferred income represents grant funding received in advance of the year end in respect of a specific research project. As the related activities were undertaken after the year end, the income has been deferred and will be recognised in the period in which the associated expenditure is incurred. ## **15. DETAILS OF GENERAL FUND** The General Fund represents unrestricted income and expenditure of the charity, used to support its overall objectives of promoting neuroinclusive workplaces through advocacy, education, events and collaboration with employers and stakeholders. ## **16. DETAILS OF RESTRICTED FUND - RESEARCH** The Research Fund comprises income received for specific research activities. Funds are applied to collaborative research projects, including partnerships with academic institutions and industry, to develop and share evidence-based best practice for neuroinclusion in the workplace. Page 16 Docusign Envelope ID: 2F43BEBF-0790-8F1F-813B-0E7E8195D080 ## **NEURODIVERSITY IN BUSINESS** |**DETAILED STATEMENT OF FINANCIAL ACTIVITIES**
**FOR THE YEAR ENDED 31 AUGUST 2025**
**INCOME AND ENDOWMENTS**
**Donations and legacies**
Donations
Research sponsorship
Other income
**Other trading activities**
Annual conference
**Investment income**
Deposit account interest
**Total incoming resources**
**EXPENDITURE**
**Other trading activities**
Event costs
**Charitable activities**
Wages
Pensions
Administration costs
Commissioned research
Irrecoverable VAT
Membership and subscriptions
Other expenses
Travel and subsistence
Volunteer expenses
**Support costs**
**Management**
Computer equipment
**Finance**
Bank charges
**Governance costs**
Accountancy
Independent examination fee
Legal and professional fees
Total resources expended
**Net income/(expenditure)**|2025
£
**21,761**
**2,080**
**12,684 **
**36,525**
**194,567**
**1,035**
**232,127**
**138,140**
**-**
**(162)**
**2,706**
**642**
**-**
**1,955**
**11,713**
**24,846**
**99**
**41,799**
**541**
**631**
**1,210**
**900**
**-**
**2,110**
**183,221**
**48,906**|2024
£
14,903
47,920
1,462
64,285
211,125
705
276,115
159,215
25,800
598
9,078
47,920
10,638
1,451
4,269
25,695
454
125,903
637
1,875
6,550
1,200
7,104
14,854
302,484
(26,369)| |---|---|---| This page does not form part of the statutory financial statements Page 17