2025-04-01-accounts

AUTISM BEAUDON UNDERSTANDING KINDNESS (ABUK) TRUSTEES’ ANNUAL REPORT For the period from 21 February 2024 to 1 April 2025

Objectives and Activities

The charity’s principal objective is to provide a safe, inclusive and non-judgemental environment for autistic children, young people and their families. ABUK seeks to reduce social isolation, improve wellbeing, and provide opportunities for children and young people with autism and additional needs to access play, social interaction and community support within an understanding and supportive environment.

The charity works to support not only autistic children and young people, but also parents, carers, grandparents and siblings by creating opportunities for peer support, shared experiences and mutual understanding.

The Trustees have referred to the Charity Commission’s guidance on public benefit when reviewing the charity’s aims and objectives and when planning future activities.

Achievements and Performance

During the reporting period, ABUK experienced significant growth and development. The charity continued to provide regular play sessions and support opportunities for children and families within the SEND community.

A major achievement during the year was securing a dedicated, fit-for-purpose venue in the heart of Wigan. This milestone represents an important step in ensuring that the charity can continue to expand its services and meet increasing demand from local families.

Through successful fundraising activities, grants and community support, the charity generated total incoming resources of £66,869 during the period. These funds enabled ABUK to invest in improving facilities and increase the range of support available to beneficiaries.

The charity successfully introduced a sensory room within its new premises, creating a calming and therapeutic space specifically designed to meet the sensory needs of autistic children and young people.

ABUK also continued to strengthen relationships with local supporters, volunteers, businesses and partner organisations, helping to raise awareness of autism and the challenges faced by SEND families.

The Trustees are extremely grateful to all volunteers, donors, funders and supporters whose generosity has enabled the charity to continue and expand its work.

Financial Review

The charity reported income of £66,869 during the period, compared with £17,589 in the previous period. Expenditure totalled £22,728, resulting in net incoming resources of £44,141. Total funds carried forward at 1 April 2025 amounted to £46,290.

These funds will be used to support the continued development of the charity’s services and facilities. The charity’s financial position remains strong and provides a secure basis for future activities.

The Trustees consider the charity to be financially stable and able to continue as a going concern.

Reserves Policy

The Trustees recognise the importance of maintaining sufficient reserves to ensure the continuity of services and to safeguard the charity against unforeseen circumstances. Unrestricted reserves held at the year end amounted to £46,290.

The Trustees intend to retain adequate reserves to cover ongoing operational costs, support future development projects and provide financial stability for the charity.

Plans for Future Periods

• Continue delivering inclusive play sessions and family support activities.

• Complete further improvements to the new venue.

• Develop and deliver sessions for families within the wider community at a variety of venues.

• Expand the charity’s range of support services for SEND families.

• Increase volunteer involvement and community engagement.

• Continue fundraising activities and grant applications to ensure the long-term sustainability of the charity.

Structure, Governance and Management

Autism Beaudon Understanding Kindness (ABUK) is a charitable company limited by guarantee and is governed by its Memorandum and Articles of Association.

The Trustees, who are also directors for the purposes of company law, are responsible for the overall governance and strategic direction of the charity. Trustees meet regularly to review activities, monitor finances and ensure that the charity operates in accordance with its charitable objectives.

New Trustees receive an induction covering the charity’s aims, governance arrangements and legal responsibilities.

Risk Management

The Trustees have considered the major risks to which the charity is exposed and have established systems and procedures to manage those risks. These include regular financial monitoring, safeguarding procedures, health and safety assessments, and appropriate insurance arrangements.

The Trustees continue to review risks on an ongoing basis to ensure that the charity remains resilient and able to fulfil its objectives.

Approved by the Board of Trustees and signed on its behalf by:

Cordelia Anne Singh

Trustee

Dale.. 18 June 2026

REGISTERED COMPANY NUMBER: 12021￿9 (England and Wale5) REGISTERED CHARITY NUM8ER- 1202009 REPORT OF THE IRUSTEES AND UNAUDITED FINANCIAL STATEMENTS FOR THE PERIOD 21ST FEBRUARY 2024 TO I ST APRIL 2025 FOR AUTISM BEAUDON UNDERSTANDING KINDNESS SBCA Chartered Accovnlanls 17 Moor Park Avenue Preston Lancashire PRI 6AS

AUnSM BEAUDON UNDERSTANDING KINDNESS CONTENTS OF THE FINANCIAL STATEMENTS FOR THE PERIOD 21ST FEBRUARY 2024 TO IST APRIL 2025 Page Report ol the Twslees Independent Exam5nerfs Rewl stalement ol Flnanclal Actlvllles Sl¢l•m•nt ol Flngnclal Posmon Note$ to the Flnoncld Slal•m•nls 6 10 10 Ddalled Slatem•nt ol Flnanclal Athlll

AUnSM BEAUDON UNDERSTANDING KINDNESS REPORT OF THE TRUSTEES FOR THE PERIOD 21ST FEBRUARY 2024 TO IST APRIL 2025 The trustees who are also director5 of the charity for the puip05es ol the Companies Act 2006. present their report with the financial statements of the chority loi the period 21st Febrvory 2024 10 1st April 2025. The Iru51ees have adopted the provisions ol Accounting and Reporting by Charities= Slaternenl of Recommended Practice applicable lo charities pieparing their accounts in accordance with the Financial Reporting Slondard applicable in the UK and Republic of Ireland IFRS 1021 leffeclive l January 20191. STRUCTURE. GOVERNANCE AND MANAGEMENT Governing document The charity is conlrolled by 115 governing document. a deed ol tru51. and constitutes a limited company. limited by guarantee. as defined by the Companies Act 2LK)6. REFERENCE AND ADMINISTRATIVE DETAILS Regislefed Company number 1202C09 (England and Wale51 R•glsl•r•d Chorlty numb•r 12020)9 R•gl$ler•d offl¢• 17 Moor Pork Avenve Preston Loncoshire PRI 6AS Truste•$ Amerjil Singh Cordelia Anne Singh Olivia Muldoon Melisso Ruane Hilory Chesney Nicolo Ainscough Independent Examlner SBCA Chortered Accountants 17 Moor Park Avenve Preston Loncashire PRI 6AS Approved by order ol the board of Iruslees on 2nd April 2026 and signed on 115 behalf by.. S￿￿@d on 14 Apnl 2026 @ 19 44 Cordelia Anne Singh- Trustee Poge I

INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF AUTISM BEAUDON UNDERSTANDING KINDNESS Independent examinerf5 report lo the trustees of Autism kaudon Under51anding Kindnes5 (Ihe Company.) I report lo the chorily Iruslees on my exominolion of the occovnls ol the Compony lor the period 21 sl Februory 2024 to I st April 2025. Responslbllilies and basls of report As the chority's trustees ol the Compony lond olso its directors lor the purposes ol compony lowl you ore responsible lor the preporolion of the occovnts in occordonce with the requirements ol Ihe Componie5 Act 2006 I'the 2006 Acl'l. Having satisfied myself Ihol the occovnls of the Compony ore nol required lo be oudiled under Port 16 01 the 2(K)6 Act ond ore eligible lor independent exominolion, I report in respecl ol my exominolion of your chorily's occounls 0$ corried oul under Section 145 01 the Chorilies Acl 2011 I'lhe 2011 Acl'l. In corrying out my exominotion I hove followed the Directions given by the Chorily Commission under Section 145151 Ibl ol the 2011 Act. Independent examlnerf5 slalemenl I hove completed my examination. I confirm Ihal no mallers have come lo my ollenlion ir) connection with the examination giving me cov5e lo believe.. accounling record5 were not kept in respecl of the Compony os required by Section 386 01 the 2￿6 Act.. or the accounts do not accord with those records.- or the accounts do nol comply with the occounling requirements ol Section 396 01 the 2006 Act olher than any requirement Ihol the accounls give o true and lair view which is not a maller considered a5 part ol an independenl exominolion.. or the occounls hove not been prepored in occordance with the methods and principle5 01 the Slolemenl ol Recommended Proclice lor occounling ond reporting by chorilies lapplicoble lo charilies preparing their accounts in occordance with the Financial Reporting Standard applicable in the UK and Republic ol Irelond IFRS 10211. I have no concerns and have come ocros5 no other mollers in connection with Ihe exominalion lo which allenlion should be drown in this report in order lo enable a proper understanding ol the occounls lo be reached. Christopher Bond SBCA Chortered Accounlonls 17 Moor Pork Avenve Preston Loncashire PRI 6AS 2nd April 2026 Poge 2

AUnSM BEAUDON UNDERSTANDING KINDNESS STATEMENT OF FINANCIAL ACTIVITIES FOR THE PERIOD 21ST FEBRUARY 2024 TO IST APRIL 2025 Period 21.2.24 Period 20.2.23 lo 20.2.24 Total funds 1.4.25 Unrestricted lund Notes INCOME AND ENDOWMENTS FROM Donalior)s and legacies 66.869 17.589 EXPENDITURE ON Raisin9 funds 22,728 15.440 NET INCOME 44.141 2.149 RECONCILIATION OF FUNDS Tolol funds brought lopword 2.149 TOTAL FUNOS CARRIED FORWARD 46.290 2,149 The notes form port ol Ihese linonciol stolemenls Poge 3

AUnSM BEAUDON UNDERSTANDING KINDNESS STATEMEN[ OF FINANCIAL POSITION IST APRIL 2025 1.4.25 Unrestricted lund 20.2.24 Total funds Notes FIXED ASSETS Investments 100 CURRENT ASSEts Debtor5 Cash al bank 35.218 12,847 2.989 48,065 2.989 CREDITORS Amounls falling due within one yeor (1.875) 18401 NET CURRENT ASSETS 46.190 2,149 TOTAL ASSETS LESS CURRENT LIABILITIES 46.290 2,149 NET ASSETS 46.290 2,149 FUNDS Unreslricled funds 46.290 2,149 TOTAL FUNOS 46.290 2,149 The charitable compony is enlilled lo exemption from ovdil under Section 479A ol Ihe Companies Acl 2006 r&loling lo subsidiory chariloble componies lor Ihe period ended I st April 2025. The members have not required the comoony lo obloin on ovdil ol ils linonciol slolemenls lor the period ended I sl April 2025 in occordance wilh Section 476 01 the Componies Act 2(K)6. The Iruslees acknowledge their responsibilities lor lal ensuring thot the charitoble compony keeps occounting records Ihat comply wilh Sections 386 ond 387 01 the Componies Act 2(K)6 ond Ibl preparing financial stotements which give o true ond fair view ol the state ol alloirs ol the charitable company as al the end ol each financial year and ol 115 surplus or deficit lor each financial year in accordance with the requirements ol Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2W6 relating lo financial statements. 50 lor as applicable lo Ihe charitable company. The notes form port ol Ihese linonciol stolemenls Poge 4 continued...

AUnSM BEAUDON UNDERSTANDING KINDNESS STATEMENT OF FINANCIAL POSITION - continued IST APRIL 2025 These financial 51olemenls have been prepared in occordance with the provi5ion5 applicable lo charitable companies subject lo the smoll companies regime. The financiol statements were approved by the Board of Tfuslees and aulhorised for issue on 2nd April 2026 and were signed on its beholl by= SigtbBd on 14 Apnl 2026 19.44 Cordelia Anne Singh - Trustee The notes form port ol Ihese linonciol stolemenls Poge 5

AUnSM BEAUDON UNDERSTANDING KINDNESS NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD 21ST FEBRUARY 2024 TO IST APRIL 2025 ACCOUNTING POLICIES Basis ol preparing the linancial 5talements The finoncial statements ol the charitable company. which is a public benefit entity under FRS 102. have been prepared in accordance wilh the Charities SORP IFRS 1021 'Accounling and Reporting by Charities.. Statement of Recommended Practice applicable to charities preparing their accounts in accordance wilh the Financial Reporting Standard applicable ir) the UK and Republic ol Ireland IFRS 1021 lemective l January 20191,. Financial Reporting Slandord 102 'The Financial Reporting Standard applicoble in the UK and Republic of Ireland, and Ihe Companies Act 2￿6. The financial statements have been prepared under the historical c051 convention. with the exception of inve51menls which are included at market value. Income All income is recognised in Ihe Slalemenl of ￿nancIal Activitie5 once the charity has enlillemenl lo the lund5. 11 is probable thot the income will be received and the amount can be meosured reliably. Exp•ndltur• Liobililies Ofe recognised os expendilvre 0$ soon as there is o legol (x conslruclive obligolion commilling the chorily lo Ihol expenditure. il is probable Ihol o Ironsler ol economic benefits will be required in selllemenl ond the omounl ol the obligolion con be meosured reliably. Expenditure is occovnled Icx on on occruols bosis ond hos been clossilied under heodings Ihol aggregole oll cost reloled lo Ihe colegory. Where costs connol be directly allribuled lo porliculor heodings they hove been ollocoled lo oclivilies on a bosis consislenl with the use ol resource5. Taxallon The chorily is exempl from COrp(￿oI10n lox on ils choritoble oclivilies. Fund accounllng Unreslricled funds con be used in occordonce with the choritoble objectives al the discretion ol the Injslees. Restricted funds con only be used for porticulor reslricled purposes within the objects ol Ihe chority. Reslrictions orise when specified by the donor or when funds are roised for porticular restricted purposes. Further explanation of Ihe nolvre ond purpose of eoch hjnd is included in the notes to Ihe financial slolemenls. Poge 6 conlinued...

AUnSM BEAUDON UNDERSTANDING KINDNESS NOTES TO THE FINANCIAL STATEMENtS - continued FOR THE PERIOD 21ST FEBRUARY 2024 TO IST APRIL 2025 RAISING FUNDS Raising donalions and legacies Period 21.2.24 lo 1.4.25 Period 20.2.23 to 20.2.24 Stall c0515 Advertising and marketing Rent Room hire Chority ball costs Support costs 10.9 3.586 2.674 3.347 3.550 1.340 7.735 2.815 2.221 22.728 15.440 TRUSTEES. REMUNERATION AND BENEFITS There were no Iruslees, remunerolion or other benefits lor the period ended I sl April 2025 nor lor the period ended 20th Februory 2024. Trusl••$' •xp•nse$ There were no Iruslees, expenses poid lor the period ended 151 April 2025 nor lor the period ended 20th February 2024. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES Unrestricted fund INCOME AND ENDOWMENTS FROM Donotions ond legocies 17,589 EXPENDITURE ON Raising funds 15,440 NET INCOME 2.149 TOTAL FUNDS CARRIED FORWARD 2.149 Poge 7 conlinued...

AUnSM BEAUDON UNDERSTANDING KINDNESS NOTES TO THE FINANCIAL STATEMENtS - continued FOR THE PERIOD 21ST FEBRUARY 2024 TO IST APRIL 2025 FIXED ASSE[ INVESTMENTS Unlisted investments MARKET VALUE Additions ioo NET BOOK VALUE Al 151 April 2025 ioo At 20th February 2024 There were no inveslmenl ossels outside Ihe UK. The company'5 inveslmen15 al the bolance sheet date in the share capital ol companie5 include the following.. A B•oudon UK LIM￿ed Registered ollice.. 17 Moor Pork Ave. Preston. Lancoshire, United Kingdom. PRI 6AS. Nolure ol business.. Children's ploy centre C1055 01 shore.. Ordinory holdin9 100 DEBTORS.. AMOUNTS FALLING DUE WITHIN ONE YEAR 1.4.25 20.2.24 Amounts owed by group undertokings 35.218 CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR 1.4.25 20.2.24 Trode credilors Accruols ond deferred income 925 950 840 1.875 840 Poge 8 conlinued...

AUnSM BEAUDON UNDERSTANDING KINDNESS NOTES TO THE FINANCIAL STATEMENtS - continued FOR THE PERIOD 21ST FEBRUARY 2024 TO IST APRIL 2025 MOVEMEMf IN FUNDS Net movement in lund5 Al 21.2.24 At 1.4.25 Unrestricted lunds General fund 2.149 44.141 46.290 TOTAL FUNDS 2.149 44.141 46290 Net movement in funds. included in the above are as follows= Incoming resources Resources expended Movement in funds Unr•strlcled fund$ General fund 66.869 (22,728) 44.141 TOTAL FUNDS 66.849 122.728) 44,141 ComporotSv•$ for m¢v•m•nt In funds Nel movement in funds Al 20.2.24 Unreslrlcled lunds General fund 2,149 2,149 TOTAL FUNDS 2,149 2,149 Comparative net movemenl in fvnds. included in the obove are as follows.. Incoming resources Resources expended Movement in funds Unrestrlcled funds General fund 17.589 115.4401 2,149 TOTAL FUNDS 17.589 115.4401 2.149 Poge 9 conlinued...

AUnSM BEAUDON UNDERSTANDING KINDNESS NOTES TO THE FINANCIAL STATEMENtS - continued FOR THE PERIOD 21ST FEBRUARY 2024 TO IST APRIL 2025 RELATED PARTY DISCLOSURES The charitable company has taken advontage ol exemption. under the terms ol Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland.. not to disclose related porty Iransaclion5 wilh wholly owned sub5idiarie5 within the group. There were no related party transactions lor the period ended Isl April 2025. Poge 10

AUnSM BEAUDON UNDERSTANDING KINDNESS DEtAILED STATEMEMt OF FINANCIAL ACTIVITIES FOR THE PERIOD 21ST FEBRUARY 2024 TO IST APRIL 2025 Period 21.2.24 lo 1.4.25 Period 20.2.23 to 20.2.24 INCOME AND ENDOWMEMrs Donalions and legacies Donations Charity ball income Gran15 Play session fees 48.777 4.5LKI 12.460 1.132 9.269 6.545 1.775 66.869 17.589 Total 5ncomlng resources 66.849 17.589 EXPENDITURE R¢lsSng donallons and l•gacSe$ Woges and expenses Advertising ond morkeling Rent Room hire Chorily boll cos15 10.9rJ) 3.586 2.474 3.347 3,550 1,340 7,735 20.507 12,625 Svpport costs Manogement Insuronce Pogtoge and slolionery Morkeling Sundries Computer costs 75 1.075 717 7C() 1.187 1,975 Governance costs Accountancy and legal lees 840 Total resources expended 22,728 15.440 Net Income 44.141 2.149 This poge does not form port ol the stolulory linonciol slolemenls Pogell

Independent Examiner’s Report to the Trustees of Autism Beaudon Understanding Kindness (ABUK)

I report to the charity Trustees on my examination of the accounts of Autism Beaudon Understanding Kindness (ABUK) ('the charity') for the period ended 1 April 2025.

Responsibilities and basis of report

Independent Examiner’s Statement

I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe:

• accounting records were not kept in respect of the charity as required by section 386 of the Companies Act 2006; or

• the accounts do not accord with those records; or

• the accounts do not comply with the accounting requirements of section 396 of the Companies Act 2006 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; or

• the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for Accounting and Reporting by Charities applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102).

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.

Name of Independent Examiner: Dmya Hanley

Relevant professional qualification or body (if any): ACA Chartered Accountant

Address: 904, 343 Chester Road, Manchester M15 4YT

Date: 19/06/2026