# **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