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2025-05-31-accounts

Trustees’ Annual Report For the year ended 31st May 2025

Registered Charity Number: 1200152

Contents

Charitable objects ........................................................................................................................... 2 Our vision .......................................................................................................................................... 3 Our mission ....................................................................................................................................... 3 Our values ......................................................................................................................................... 3 Main activities ................................................................................................................................. 4 Achievements and performance ................................................................................................. 4 Public Benefit Statement .............................................................................................................. 5 Financial Review.................................................................................................................................5 Policy on reserves ....................................................................................................................... 6 Structure, Governance and Management ............................................................................. 6 Reference and Administrative details ...................................................................................... 6 Trustees’ responsibilities in relation to the financial statements ........................................ 7 Declarations ................................................................................................................................... 8 Statement of Financial Activities for the year to 31 May 2024 ........................................... 9 Balance Sheet ................................................................................................................................ 10 Notes to the Financial Statements .............................................................................................. 11

Charitable objects

The purposes of the charity as set out in the governing document

The objects of the CIO are, for the public benefit, to promote and protect the mental health of neurodivergent people in the United Kingdom, by means of, but not exclusively:

For the purposes of this clause:

“Neurodiversity” refers to the natural variation in neurodevelopment across all individuals - the diversity of all brains and minds.

“Neurodivergent” describes a person whose neurodevelopment falls outside of the ‘typical’ range, including neurodevelopmental differences such as autism, ADHD, dyslexia, dyspraxia and Tourette’s Syndrome.

“Neurodiversity-affirming” means an approach which embraces neurodiversity and seeks to understand an individual’s unique profile of strengths, interests and support needs, empowering the individual to advocate for their needs and supporting them to achieve their personal goals.

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Our vision

Every mind is valued.

Our mission

We centre the experiences of neurodivergent people to:

Our values

We represent - We provide a platform from which all parts of our community can be heard, actively seeking out the voices of those who are traditionally disadvantaged. Every action we take and decision we make is informed by ND voices.

We amplify – We place neurodivergent experience at centre stage, so professionals can learn and society can change for the better.

We respect – We value differing perspectives and treat everyone with fairness, equity and dignity.

We are authentic – We nurture a culture of openness, accessibility and trust to make space for genuine two-way communication.

We learn – We seek out knowledge and expertise to inform our practice and guide our progress. We listen and we learn from our mistakes.

We honour diversity – We celebrate the range of human difference whilst being wholly mindful of the lived realities of disabled people and those from marginalised groups who may face significant challenges in daily life.

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Main activities

The trustees of Neurodivergent MiNDs have regard to the Charity Commission’s public benefit guidance. We ensure this guidance is taken into account when making any decisions to which it is relevant.

During the financial period for this report, the trustees made the decision to pause operational activity. This decision was taken at a minuted trustees’ meeting on 20 June 2024, following careful consideration of the charity’s capacity, sustainability, and the need to ensure that future activity could be delivered safely, ethically, and in alignment with the charity’s values and charitable objects.

The pause was intentional and time-limited. During this period, the charity did not deliver programmes or services but continued to operate as a registered charity. Trustees remained in post, governance arrangements continued, and the charity maintained oversight of risk, finances, and compliance.

The trustees used this period to reflect on learning from earlier development work and to consider the most appropriate and sustainable way to progress the charity’s activities in future.

Achievements and performance

As the charity paused operational delivery during the reporting period, there were no service delivery outputs or direct beneficiary activities undertaken during the year.

The primary achievement of the period was ensuring that:

This period of consolidation has provided a stable and responsible foundation for future activity.

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Public Benefit Statement

The trustees confirm that all decisions taken during the reporting period were made in furtherance of the charity’s objects and for the public benefit.

Although operational activity was paused during the year, this decision was taken to protect the long-term ability of the charity to deliver meaningful benefit to neurodivergent people. By maintaining governance, safeguarding resources, and reviewing future plans, the trustees have ensured that the charity remains well placed to deliver public benefit in future periods.

Financial Review

During the reporting period, income was minimal and expenditure was limited. The only payments made during the year related to the charity’s ongoing insurance cover, ensuring appropriate protection while operational activity was paused. All further activities were carried out by the trustees on a voluntary basis.

All funds held by the charity are unrestricted. Trustees continued to monitor the charity’s financial position throughout the year and are satisfied that funds have been safeguarded and used responsibly.

Income for the year totalled £50 (2024: £2,540), comprising nil (2024: £2,500) from grants and £50 (2024: £40) from voluntary donations. No voluntary donations received during this period were eligible for Gift Aid.

Expenditure for the year totalled £96 (2024: £2,141), covering costs related to governance.

All incoming funds were unrestricted and have been allocated to the general fund, resulting in total general fund reserves of £6,823 as at 31 May 2025 (2024: £6,869). The total net assets as at 31 May 2025 consist entirely of cash at bank, amounting to £6,823 (2024: £6,869).

These accounts have been prepared on a going concern basis. No funds are considered to be in material deficit.

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Policy on reserves

The charity maintains reserves to manage operating fluctuations, provide a contingency for income shortfalls, and support the charity while it establishes its fundraising. The charity’s policy is to hold at least three months' worth of expenditure in free cash reserves.

As of 31 May 2025, the charity complied with this policy, with free cash balances of £6,823 (2024: £6,869).

Structure, Governance and Management

Neurodivergent MiNDs is a charitable incorporated organisation (CIO). Its governing document is a CIO foundation constitution.

New trustees are appointed by the existing trustees, by a resolution passed at a properly convened meeting of the charity trustees.

Trustees remained in post throughout the reporting period and continued to meet as required. The decision to pause activity was agreed collectively and recorded in formal meeting minutes. Governance arrangements remained unchanged during the year.

Reference and Administrative details

Charity name: Neurodivergent MiNDs

Other name the charity uses: ND MiNDs

Registered charity number: 1200152

Charity’s principal address: 82 Stansted Rd, Bishop’s Stortford, CM23 2DZ

Names of the charity trustees who manage the charity:

Trustee name Office Date of trustee service
Zara Fryer Chair 23/08/2022 – present
Hannah Prince Secretary 23/08/2022 – present
Charlotte Hatchard Treasurer 02/10/2023 - present
Timothy Brown 02/10/2023 - present

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Trustees’ responsibilities in relation to the financial statements

The trustees are responsible for preparing the Trustees' Annual Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

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

select suitable accounting policies and apply them consistently;

The trustees are responsible for maintaining proper accounting records which disclose with reasonable accuracy at any time the financial position of the charity and to enable them to ensure that the financial statements comply with the Charities Act 2011 and the Charities (Accounts and Reports) Regulations 2008. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

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Declarations

The trustees declare that they have approved the trustees’ report above, Neurodivergent MiNDs Trustees’ Annual Report 2023-4. Signed on behalf of the charity’s trustees:

----- Start of picture text -----
Signature
Full name Zara Fryer
Position Chair
Date 06/3/2026
----- End of picture text -----

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Statement of Financial Activities for the year to 31 May 2025

Period 23
Year ended August 2022
Unrestricte Restricte 31 May - 31 May
d funds d funds 2024 Total 2023 Total
£ £ £ £
Incoming resources
Grants - - - -
Voluntary donations 50 - 50 2,500
Gift aid - - - 40
Total incoming resources 50 - 50 2,540
Resources expended
Website and
marketing - - 1,995
Governance costs 96 - 96 146
Total resources expended - - 96 -
Net income/(expenditure) (46) - (46) 399
Net movement in funds (46) - (46)
Reconciliation of funds
Fund balances brought forward 6,869 - - 6,470
Fund balances carried forward at
31/05/2023 6,823 - - 6,869

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Balance Sheet

asat 31 May 2025:

Unrestricted Unrestricted
Funds Funds
31/05/2025 31/05/2024
Notes £ £
Current Assets
Cash at bank 2 6,823 6,869
Total current assets 6,823 6,869
Creditors; amounts falling due
within one year - -
Total current liabilities - -
Net current assets 6,823 6,869
Total assets less current
liabilities 6,823 6,869
Total net assets 6,823 6,869
Funds of the Charity
Unrestricted general funds 6,823 6,869
Restricted funds - -
Total Charity Funds 6,823 6,869

The financial statements were approved and authorised for issue by the Trustees on the 31/03/2026 and signed on their behalf by:

Zara Fryer Chair of Trustees Date: 31/03/2026

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Notes to the Financial Statements

for the year ended 31 May 2025

1. Accounting Policies

a) Basis of Preparation and assessment of going concern

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

The accounts (financial statements) have been prepared in accordance with the Statement of Recommended Practice: Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (second edition) issued in October 2019 and the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102) and the Charities Act 2011 and UK Generally Accepted Practice as it applies from 1 January 2019.

The trustees consider that there are no material uncertainties about the Trust’s ability to continue as a going concern. This assessment is not affected by the current pause in activities

b) Public benefit entity

Neurodivergent Minds was established under a CIO constitution and is registered with the Charity Commission under the reference of 1200152. Neurodivergent Minds constitutes a public benefit entity as defined by FRS 102.

c) Fund Accounting

General funds are unrestricted funds which are available for use at the discretion of the trustees in furtherance of the general objectives of the charity and which have not been designated for other purposes.

Restricted funds are funds which are to be used in accordance with specific restrictions imposed by donors or which have been raised by the charity for particular purposes. The cost of raising and administering such funds are charged against the specific fund. The aim and use of each restricted fund (if applicable) is set out in the notes to the financial statements.

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d) Income

All incoming resources are included in the statement of financial activities when the Charity is entitled to the income and the amount can be quantified with reasonable accuracy.

Gift Aid receivable is included in income when there is a valid declaration from the donor. Any Gift Aid amount recovered on a donation is considered to be part of that gift and is treated as an addition to the same fund as the initial donation unless the donor or the terms of the appeal have specified otherwise.

e) Expenditure

All expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all costs related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with use of the resources.

f) 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.

2. Cash at bank and in hand

Unrestrictedd Unrestrictedd
Funds Funds
31/05/25 31/05/24
£
Cash at bank 6,823 6,869
Total Cash at bank and in hand 6,823 6,869

3. Transactions with Trustees and Related Parties

None of the trustees have been paid any remuneration or received any other benefits from an employment with their charity or a related entity.

No trustee expenses have been incurred.

There have been no related party transactions in the reporting period.

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