Charity registration number 1201408 (England and Wales) EMOTION DYSREGULATION IN AUTISM ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 DECEMBER 2023
EMOTION DYSREGULATION IN AUTISM LEGAL AND ADMINISTRATIVE INFORMATION Trustees MrA Burns Mr H James Mrs AM Moor Mr SA Scoll Ms L Thomas-Gray Senior management Zaynab Sohawon Tabatha Bowler Chief Executive Of(S¢er OperatlOn8 Lead Charlty number 1201408 Princlpal address The Exchange 3 Centenary Square Birmlngham B12DR Reglstarad office Comp2ni85 999 Ltd Blackthorn House Mary Ann Street Birmingham B3 1RL Independent examiner Coltons Acoountants LLP 1 Billing Road Northampton United Kingdom NN15AL
EMOTION DYSREGULATION IN AUTISM CONTENTS Pagè Tiuslees, report Independent examinerfs report Statsmonl of flnancial activities Balance sheet Notes lo the financial statements 7-13
EMOTION DYSREGULATION IN AUTISM TRUSTEES. REPORT FOR THE PERIOD ENDED 31 DECEMBER 2023 Thts trustees presenl their annual report and finandal statemènts for the P8ri0d ended 31 December 2023. The financial statements hav8 b&on prepared In a¢cordanc8 Wth the accounting 11018 set out in note 1 tts Ihe financial sta18m8nt5 and comply with the tiusl's governing document. the Charities Act 2011 and "Accounting and Reporting by Charities.. Statement ol Recomtnended Practice applicable to charitles pwparing their accounls accordance with the Flnanclal Reporting Standard applicable In the UK and Republic ol Ireland IFRS 1021" 18ffèetlve 1 January 20191. Obje¢lives and actlvlties The oblècls of the charity are for the public benerrt, thè relief of sickness and the preseNation of health Among£t young autistic and aspergic people and young people with 'emotion dysregulation, between tha ages of 12 and 25 residing pormanenlly or temporaTily In England and Wales. Public benefit The Iwsle8s have paid due regard lo guidanGe issued by the Charity Commission in deciding what activities the trust should undertake. 11 Providing psychologically infomed peer SUprt ill Providing trainlng lo clinicians and communities lin¢ludlng through consultation and Community workshops in placgs of worship, schools, youth grotjps etcl lo help advance undor5tanding ol the needs and behgvior patterns of 'emotionally dysrtsgulated autisbcs, Ihigh-functloning autsslics with a ¥isk of sell-harml., and Illl Promoting resoaich, po5icy and youth social action into hh-lUnctIOning autism and related subjects of study surrounding emotion dy5regulation in autism lo rsre agencies and the NHS. Volunlge VOlnIerS for lh8 charity have been extremely r8sourceful and tirel8ssly passionata to Aid in our mission lo bridging th8 gap between autism and mental health for young people. Achievements and performance Signific8nl acliviti&s and achievements egainst objectives Over the past year, th8 charity has iaken the lime lo establish a peer support pmgramme lor autisl¢¢ ywng p90p18 with mental health needs in the community and inpatient mental health sollings. The charily has engaged with over 200 young people to dellver social action 8V8nts. Thls has resulled in 7 conferences that our younq people have atlended where they have expressed th8iT slaries and shared their lived experience of aub'sm and mental health challenges. As a result. w8 have been funded by the Commonwealth garnes lo establish a social a¢lion 8V8nts which wa5 incredlbly successful. We were also funded through Innovate UK lor our Innovative approach lo m8ntal health peer support in aulislic peoplo. We are now a disability confident employer and have received accreditallon. As a result ol this, we have managed lo iffiplemenl support plans for all peer support workers.
EMOTION DYSREGULATION IN AUTISM TRUSTEES, REPORT (CONTINUED> FOR THE PERIOD ENDED 31 DECEMBER 2023 We have ueated a road mapping strategy for the eharily as a result of Listening Fund funding. we have produced a Live Experience Strategy and some Peer Support guides. Thete are 3 guid8S'. 1. Emotion dysregulalion 2. Young People 3. Cliniciarks. We have co prodild our Iheory of change for talks with aulistios young people, using the term EMERGENGE. EMERGENCE stands for.. il Eally pyevention. lil Trauma-informed iii) Focu5 on aulisrn as an Identify, not a disorder, ivl Is strenglhs-based. vl Sale, vil Has a consistent approach.. and vill Gives tham a cholce in their car8, We hav8 also co produced our lived experience strateoy with young people, to transform how wè worf( with autlstic young people with lived experienoe. The Live Exp81ienc8 Strategy values are as follows. Lived Experience working should Incorporat8 ACTIVE care.. Acceptance Community Transparency and meeting eXpeCtatn$ honestly Valuiiig lived experience eonlributions Equiiable Access to opportunilios Troy, on8 of our young people, said, 'Thi8 project is import8nt lo ma as it enables me to f1 ernpi)w9red in hawng 8 voic£. This proje¢l is a way of helping other young people lik$ me and inspiring them lo make a change." Poppie commented. This project Is to cais8 awareness as the more people that know that emotion dysregulation is part of autism. the better! Here is a link to more information on our ACTIVE strategy httrks.-1lww.Y0tUb9.mlwatch?v-LRwNbaihhNw. W8 have been awarded a co-production bronze award from Bimiingham City CounEiI. Flnancl81 review Resen¢s polftcy It is ihe policy of the trust that unSt[1cted funds which have not been design8t8d for a specific use should bs maintained at a 16vel equivalent to b8tW88n three and six month's expendllure. The Iwslees consider that reserv88 al this level wll 8nsur8 that, in the 8vent of a significant drop in funding, they will be able to eonlinue the Irusl's Current adivilios while con8ideralioii is given lo ways in which additional fund8 may be raised. This18V81 of reserv&s has beon maintained throughout the Persod. Structure, govemance and managomont The trust is a charitable incorporate(t organlsation.
EMOTION DYSREGULATION IN AUTISM TRUSTEES. REPORT (CONTINUED) FOR THE PERIOD ENDED 31 DECEIVIBER 2023 The trustees who serv8d during the Period and up lo the date of signature of the financial sialemenls were.. Mr. Adam Burns (Resigned 22 October 20241 Mr. Seamus Aidan Scott IAppointed 12 June 2023 and resigned 22 O¢lober 20241 Ms. Lisa Thomas-Gray IR85igned 22 October 20241 Mr. James Harrison IRe5igned 22 October 20241 Mrs. Angela Moira Moore (Resigned 22 0¢tober 20241 Mr A Burns Mr H James Mis AM Moore Mr SA Scott Ms L Thomas-Gray Recmitmenl and appointment of truslees Trustee Chair and James Harrison ar8 in charge ol electing new trustees. The company's ourr8nt policy concerning the payment ol trade creditors is lo follow the CBI'S Prompt Payers Code (copies are available from the CBI, Centre Point, 103 New Oxford Street. London WC1A 1 DUI. The company's current policy conrning the payment of trade credltors is to.. settl8 the teims ol payment with suppliers when agreeing the terms of each transaction., ensure that suppllers are rnade aware of the lerms ol paym8nl by induslon of the relevant lemis in wnlracts., and pay in accordance wlth the company's contractual and other legal obligations. Tiade creditors of the cotmpany al the year end W8Te equlvalent lo XX day's purchases, based on the average daily amount invoiced by suppliers during the year. Induction and franing ol trusl89S W8 have a code ol nduct lor all trustees which ar8 sign8d. Th8 trustees, report was approved by the Board ol Trusteès. Mr. Adam Burns Trustee Mr. James Harrison Trustee 31 October 2Q24 Adam Burns (Oct 31, 2024 15..02 GMT)
EMOTION DYSREGULATION IN AUTISM INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF EMOTION DYSREGULATION IN AUTISM I report to Ihe trustees on my examination of the financial slalemenls of Emollon DysregulalK>n in Autism Ilhe Irusll for the Perlod ended 31 December 2023. Responslbililies and basis of report As Ihg Iruslg95 of the trust you are respor>sible for the PrePatIon of the financlal statements in accordance wth th8 requir8m&nts of the Chariligs Act 2011. I report In resped of my examination of the Irusl's financial slat6m6nts carried oul under section 145 of the Charities Aet 2011. In earying out my examination I have followed the Dlreetlons given by the Charity Commission under séction 14515llbl of lh6 Charit16s Aot 2011. Independent examiner's statement Your attention is drawn lo the fact Ih8t th8 ch2rily has prepared the financial statements in accordaneo w7th the relevant version ol the Statement of Re¢ommended Pra¢ls¢e applicable to charities preparing their financial statements in accordance with the Financial Reporting Standard applicBble in the UK 8nd Republi¢ of Ireland IFRS 1021 in preferen to the Accounting and Reporting by Charities.. Statement of Recommend8d Pra¢lice issued on 1 April 2005 which is referred to in the extant regulBtions but h£s t)ow been withdrawn. l understand that this has been dono in order for the finan¢ial ststements lo provide a Iruo and fair view in accordance with UK Generally Accepted A¢UtIng Pra¢lico. I have completed my examination. I confimi Ihat no matters have come to my attention in conrieclion with the exemlnatlon giving me eause to believe that in any m2terial respect.. accounting records were nol kept in respect Jf the trust as required by section 130 of thÈ Charities Act 2011. the financial statements do not accord with ihose rewrds,. or the fillanci81 st818m8nts do not comply with th8 applic8blo requiremeNt8 Concerning the form and contènt of rinancial stal8menl8 S8t out in the Chariti88 {Ao¢ounts and Reports) Regulations 2008 other than any requirement that the financial statements give a Irug and fair view. ¥thich Is nol a matler conslder8d as part of an independent examination. I havé no eoneerns and have come aeross no Other matters In Connectn with the examination to whlch attention should be drawn in this report ordtsr lo enable ¥ propar understanding of the financial %latements to be reached. Cottons Accountants LLP 1 Billing Road Northampton NN1 SAL Llnlled Klngdom 31 Oclober 2024
EMOTION DYSREGULATION IN AUTISM STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT FOR THE PERIOD ENDED 31 DECEMBER 2023 Unrestrlcted funds 2023 Restrlcted funds 2023 Total 2023 Notes Income from: Donations and lega¢les 18.570 54.152 72.722 Total ineomè 18,570 54,152 72,722 Expenditure on: Raising funds Charitable acllvltSes 7,762 4,716 7,915 11.544 6,828 Total expenditure 6.981 12,478 19.459 Net income and movement in funds 11,589 41,674 53,263 Reconciliation of funds: Fund balances al 20 December 2022 Fund ljalances at 31 Dèeèmbar 2023 11.589 41,674 53,263 The slGlt¥ment of financlal 8Ctivilies includes all gains and losses recognised the Perfod. All Income and expenditure derive from ooniinuing actiwlies.
EMOTION DYSREGULATION IN AUTISM BALANCE SHEET AS A T 31 DECEMBER 2023 2023 Notes Current assets Debtors Cash at bank and In hand 10 500 54,462 54,962 11,6991 Creditors.. amounts falling due withln on8 yaar 11 Net curr8nt assets 53,263 The funds of th8 trust Restricted ineome funds Unrestricted funds 12 13 41,674 11,589 53,263 The finanaal statements w8r8 approved by thè trustÈ8s on 31 Oetob8r 2024 Mr. Adam Burns Trustee Mr. James Harrison Trustee Adam Burns (Oct 31, 2024 15:02 GMTI
EMOTION DYSREGULATION IN AUTISM NOTES TO THE FINANGIAL STATEMENTS FOR THE PERIOD ENDED 31 DECEMBER 2023 Accounting policlès The charity was registered with Ihg Charities Commisston on 20 December 2022. The accimjnts are prepared 10 31 December 2023 and thgrgfore are presenl8d for a p8riod of longer than one year. Charity information Emotlon Dysregulation in Aulssm is a charitable inc%)rporated organisalion registered In England and Wales The chariti85 pnCipal address is Companies 999 Ltd, Blackthorn Hous8, Mary Ann Stréét, Birmingham, 83 1RL. 1.1 Reporting perfod The charity was rggislered with the Charities Commission on 20 De¢ember 2022. The a¢¢ounts are prepared to 31 December 2023 and therefore are presented for a period of k)nger than one year. 1.2 A¢¢ounting conventlon The financial statements have been pr8pared in 8ccordance wllh the trust's governlng docutnent, th8 Charities Act 2011, FRS 102 "The Financial Report£nq Standard applleable In the UK and Republlc of Ireland" I FRS 102,1 and the Charitles SORP Accounting and Reporting by Ch8rit18s.' Statement o* Recomrn8nded Praclico applicable to charllles preparing their accounts in aocordance wlh th8 Finanoial Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021" leffeclive 1 January 20191. The trust is a Public Benefit Entity as d&fined by FRS 102. The trust has taken advantage ol the provisions In the SORP for charities not to prepare a Statement tsf Cash Flows. The financial sl8lemenls have departed from the Charities (Aocounts and Rgportsl Regulatlolls 2008 only to the exlenl iequlred to provide a true and fair view. This departuro has involved following the Slalement ol Recomm8nd8d Practice for charities applwng FRS 102 rathor than Ih¢ vcrsion of tho Stalomenl of Recomrllended Pradicè whlch is referred to in th& Regulations bul which has since been withdrawn. The financial statements are prepar8d in st811ing, which is the functional currency ol the trusl. Monetary amotjnts in these financial statements are rounded lo the negrest £. The financial stalem6n18 have been prepared under the historic81 81 convention. Tho principal accounting policies adopted arg sel out below. 1.3 Golng concern Al the time ol approving th6 ftnandal st8tements, the trustees have a reasonable expectation that the trust has adequale re8nurc85 lo continuè in operational existen for the foreseeable future. Thus the Iruslees continue (o adopt the going concern basis of accounting in preparing Ihe findncldl slatemenl5. 1.4 Charitable funds Unrestricted funds 8re availablB for use at the discrelson of the Iwslees in furtherance of their charilable objeclives. Reslrioted funds ar8 5ubleet to speafic conditions by donors or grantors as to how they may be used. The purposes and uses of the r8Strietad funds are set out in tha notgs lo th8 financial slalemenls. Endowmgnt funds ar8 subject to specific conditions by donors that the capital must be rnaintained by the Irust. 1.5 Income Income is reeognised when the Irusl 18 18gally entitled to il after any perfortnance condltions have been met, the amounts can be measured reliably, and il is probable that incom8 will b8 fBC8iV8d.
EMOTION DYSREGULATION IN AUTISM NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE PERIOD ENDED 31 DECEMBER 2023 Accounting polScles l¢ontinuedl CÈsh donab()ns aT8 rècognlssd on r6c8ipt. Oth8r donatlons arè recognised once the trust has been noufied of the don8tion, unlÉss performancè eondilions rèquire déferral of the 8rn0unt. Income tax recovemble in relation to donations received under Gift or deeds of covenant is recognised at the time ol the donallon. Legacies are recognlsed on recelpt or othenths& if the trust has been notified of an impending dlstribution, the amount is known, and receipt is expecled. 11 the amount is not known, the legacy is treated as a contingent asset. 1.8 Expendlture Expcndilure is rc¢ognisod onc8 there is a legal or conslru¢tive obligalitsn lo transfer economlc benofil lo third pariy, il is probable thal a transfer of economic benefits will be required in selllement. and the amount of the obllgalion can be rneasud rellay. Expenditure is classified by aclivily. The costs of each Èctivity 8ra made up of the lolal of direct cosls and shared ¢osls, including support costs Involved In undertaking 88¢h a¢livily. Direcl costs attributable lo a slngle activity are allocated directly lo that activity. Shared costs which contribute to more than one actlvlty and support costs which are not attributable to a single activily are apportioned between those activitias on a basis consistent with the use ol resour¢es. Central staff costs are allocaled on the basis of spent, and depreciatlon charges ar& allocated on Ihe portion ol the assel's use. 1.7 Cash and cash equlvalents Cash and cash equivalents include cash in hand, deposits held at call wth banks. oth6r short-181m liquid investments with original maturities of three months or less, and bank overdrafts. Bank ov8rdrafts are shown wlthln borrowings In current liabilities. 1.8 Flnanclal Instruments Th8 trust has è18eted to apply tho provisions ol Section 11 '8asic Financial InstNments' and Seotion 12 '01her Financial Inslrvmonls15suos' of FRS 102 to a11 of its financial inslruillenls, Financial instruments are recognised in the trust's balance sheel when the trust becomes party to the contractual provisions of the inslrumenl. Flnancl818S56ts and liabillli88 are offset. with the nat amounts prtrsÈnt8d 5n th8 financial slatemenls, when th8r8 is 2 legglly 6nlorceable right to set off the recognised amoLJnts and th8r8 IS 8n intention lo settl$ on a net basis or lo reali8e th8 8ssel and seltlo Ihg liability simultalltscwsly. Basic financial assets Basic financial assets, whtch inclvd& debtors and cash and bank balances, are Initially measured at Iransaclion price including transaction costs and are subsequently carried at amortlsed cost using th¢ cffeciive interest method unless the arrangemenl constitutes a financing trans8etlon, where the Iransaclion is mèasurèd al the present value of the future recelpts discoLtnled at a mark¢l ratts of interest. Financial assels Classified as receivable within one year are not amort15ed.
EMOTION DYSREGULATION IN AUTISM NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE PERIOD ENDED 31 DECEMBER 2023 Accountlng pollcles Icontlnuedl Baslc flnancial Ilabllltles Basic financial liabilities, including creditors and bank loans are inits'ally recognised at transaction price unless the arrangement consÉilules a financing transaction, where the debt instrument is Measured at Ihe present value ol the future payments dis¢ount&d al a m2tk8t rat8 01 Interest. Flnancial liabilities classified as pay8bl6 within one year ate not amortised. Debt instruments are subsequently carried at amortised cost, U81ng the effective inleresl rale method. Trade creditors are obligations lo pay for goods or services that have been acquired in the ordinary course of operations from suppli8rs. Amounts payable are classified as current liabilities il payment is due within one yL7ar or less. 11 not. they are presanlad as non-current Ilabllltles. Trade creditors are recognised initially at transaction pce and subsequently rneasured at amortised cost uslng the effective interest method. Derecognition of fin8nci81 Itabllltlès Financlal liabllltles are derecognised when th8 trust's contraclusl oblig8tions 6xpi16 or arè dlscharg8d OT cancelled. 1.9 Employee benefits The cost of any unused holiday enlitlemenl is recognised in the period in which the 8rnploye8's services are received. Term¥nation benelils are iecognised imm8diately as an expense when the trust is demonstrably committed to leiminste the empSoymenl of an empk>yee or lo provide lemlnation beneliis. Income from donatlons and legacies Unrestrlcted funds 2023 Restricted funds 2023 Total 2023 Donauons and gifts Grants 1,730 16.840 1,730 70,992 54.152 18.570 54,152 72,722 Grants receivable for corè actlvlties Ljnlld Fund Heart of England Bateswell University ol Blrmingham National Lottery Commonwealth Garnes Innovale UK Blagrave Listening Fund Allen Lane Foundation Wesl Midlands Police Commisslon Other 4,590 5,000 2,500 4,250 4,590 5,000 2,500 4,750 10,000 9,000 13,619 12,709 5,688 2,636 500 500 10.000 9,000 13,619 12,709 5.688 2,636 500 16.840 54,152 70,992
EMOTION DYSREGULATION IN AUTISM NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE PERIOD ENDED 31 DECEMBER 2023 Expendllure on ralslng funds Unrestricted Restr5ct•d funds funds 2a23 2023 Total 2023 Fundralslng and publicity Advertisin 153 7,762 7,915 153 7,762 7,915 Tradlng costs Expendlture on charitable activities Paor support and promotion research, pollcy and youth Social action 2023 Dlrect costs Trgv611ing èxpenses Event expenses 2,875 1.973 4,848 Sharè of support and governance costs (see note 51 Support Governance 4,302 2,394 11,544 Analysis by fund Unrestricted funds ResliiGled funds 6,828 4,716 11,544 10-
EMOTION DYSREGULATION IN AUTISM NOTES TO THE FINANCIAL STATEMENTS {CONTINUED) FOR THE PERIOD ENDED 31 DECEMBER 2023 Support costs allocated to activities 2023 Insuiancè Telephone and inlernel IT software and nSrnableS General expens8S Training costs Goveinance costs 2.049 573 203 1.460 2.394 6.696 Analysed between-. Peer support and promotion research. policy and youth social action 6,696 Net movement In fund8 2023 The nel movement In funds is slated after chargingllcredilingl.. Fees payablÈ for th& independent examination of the oharity's linanclal statements 624 Trustees Non8 of the trustees lor any persons connecied wilh them) rec8iV8d any rèmuneration or benefits from the trust drIng the Pe¥iod. Employees The average monthly nurnb8r of employees during th8 Period was.. 2023 Number Total There were no employ88s whose annual remuneration was rllore than £60,000. Taxation The charity is &XèMPt from iaxalion on its aclivitl8s becatjse all ils income is applied for ¢haritaNe purposes. 10 Dèbtors 2023 Amounts falling due wlthln one year.. Trade debtors 500 11
EMOTION DYSREGULATION IN AUTISM NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE PERIOD ENDED 31 DECEMBER 2023 11 Credltors: amounts falllng dua wlthin one yoar 2023 Accruals and deferred Incon7e 1,699 12 Restrlcted fund$ The restricted funds of the charity eomprlsè the unexpended balances of donatnS and grants held on trust subject lo spccific conditions by donors as lo how they may used, At20 Clecember 2022 Incoming re50urc&s Resourcès expendèd At31 De¢ember 2023 University of Birmingham Cornmonweallh Games- SocAal action Innovate UK- Pèér support Blagrave Listening Fund- Poer support Allen Lane Foundation - Peer support Wesl Midlands Police Commission - Sodal action National Lollery- Peer support 500 9,000 13,619 12,709 5,688 11281 14.5091 {7,3301 {5111 372 4,491 6,289 12,198 5,688 2,636 1 D,000 2,636 10.000 54,152 112,4781 41,674 As noted abov6 thè restricted funds held are to be used for peer support and social action In line ¥vith the charl(Vs oblecllves, by providing training, education and organising community workshops. 13 Unrestrictsd funds The unrestricted funds of the charity comprise thÉ unexpended balances of donations and grants which are not subjed to specific condilions by donors and grantors as to how they may be used. These include dasignated fvnds which have been set aside out of unrestricted fund8 by the Iruslees for specific purpose5. At20 December 2022 Incomlng resourcès Resources expendèd At31 December 2023 Gon8ral funds 18,570 {6.9811 11,589 12-
EMOTION DYSREGULATION IN AUTISM NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE PERIOD ENDED 31 DECEMBER 2023 14 Analysis of nèt assets betweèn funds Unyestrictèd funds 2023 Restricted funds 2023 Total 2023 At 31 December 2023: Current assetsllliabilitiesl 11,589 41,674 53,263 11,589 41,674 53,263 15 Related party transa¢tlons There w8re no disclosable related party transaclions dLJrfjng the Period. 13-