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2025-03-31-accounts

Autism Family Support Oxfordshire

Unaudited Financial Statements and Annual Report for the year ended 31 March 2025

Registered charity: 276494

Website: www.afso.org.uk

Autism Family Support Oxfordshire

Chief Executive Officer's Report

Contents

Page
Trustees' Annual Report 2
Independent Examiner's Report 7
Statement of Financial Activities 8
Balance Sheet 9
Notes to the Financial Statements 10
Trustees, Officers and Advisors 19

Page 1

Autism Family Support Oxfordshire

The Trustees are pleased to present their report for the year ended 31 March 2025 which provides a commentary on these results and the operations of the charity during the year, which are set out in the financial statements following this report. The report also acts as the charity strategic report for the year.

these are set out as follows:

f) g)

a)

Autism Family Support Oxfordshire is an award-winning Oxfordshire charity dedicated to ensuring that autistic people are valued, understood, and able to thrive. We believe every autistic child and young person should have equal opportunities to be heard, included, supported, and empowered to reach their potential and live fulfilling lives.

We nurture, enable and inspire autistic children and young people as well as their families. Our work provides high quality services which understand and champion the needs of autistic children, young people, and their parents/carers so they can enjoy enriched lives and improved long term outcomes.

We are committed to strengthening the voice of the autism community—supporting autistic people to represent themselves, advocate for their rights, and challenge discrimination wherever it occurs.

Although small, we are a highly skilled Oxfordshire organisation comprising 3 full time staff, 6 part time staff, 9 sessional workers, and 12 dedicated volunteers. We recruit people with lived or professional experience of autism and who share our ethos of nurturing and enabling children and families - while always learning, growing, and having fun together.

b)

Our aim is to empower and equip parent carers, and to nurture, enable, and inspire autistic children and young people. We support them to build confidence and skills, improve their mental health and wellbeing, and lead happy, healthy, and fulfilling lives. We address the challenges faced by the whole family - from understanding a diagnosis, to developing practical strategies for daily life, to navigating the transition into adulthood. Our holistic approach ensures that families feel supported, informed, and confident at every stage of their journey

For parents and carers we provide advice, support and information from the very start of their journey - typically parents are signposted to us directly from the diagnostic clinic. Families reach out to us whenever they need support: often for practical advice, sometimes for help in navigating challenges, and sometimes simply for an informed and compassionate listening ear.

During the year we offered a variety of services for parents/carers, all delivered free of charge and open access:

Page 2

Autism Family Support Oxfordshire

For young people we continued to provide youth work and activities:

Often attending our activity is the only social or leisure activity a child has successfully attended unaccompanied by their parents or siblings, and often the only social activity they attend. We aim to help children and young adults understand their autism, develop confidence and self-esteem, develop social skills and friendships and feel happier.

For professionals we provide joint working, training and consultation as requested or initiated by our staff. We also contribute to strategic development and are members of several strategic boards and steering groups such as the Buckinghamshire, Oxfordshire and Berkshire West (BOB) Integrated Care Partnership Learning Disability and Autism Subgroup and the Disabled Children Safeguarding group.

Public Benefit

Under section 17 of the Charities Act 2011, the Trustees have a duty to have due regard to the public benefit guidance published by the Charity Commission. During the year, the Trustees have acted in accordance with this requirement and they are satisfied that all the activities of the charity are for the public benefit.

Our work with families is “life changing”. Our autism expertise and working with the local autism community allow us to keep abreast of the issues faced by children, young people and their families. We help bring parents and young people together, to reduce isolation, and increase knowledge, understanding and empowerment.

Our family support service fills a gap in local services providing autism-specific support and expertise for the family, and crucial understanding and a safe place for children and young people.

We spread autism awareness in the wider community via our training and awareness campaigns.

We have excellent support from statutory bodies including contracts with the county council and Health. Our work is complemented by donations and grants.

c)

Our strategy is to ensure that we develop and expand to meet the need of the community and can offer activities for the long-term.

We aim to offer services holistically for the whole family, and across the county of Oxfordshire. Our projects needs at the heart of our work.

Page 3

Autism Family Support Oxfordshire

d)

Key financial performance indicators

The charity provides an extremely cost effective service, delivering more benefits at lower cost than comparable organisations including statutory bodies. The continued commissioning of services is evidence for this.

Review of activities

The charity continually reviews its activities and gathers feedback from service users and others.

After a number of successful years, the year to 31 March 2025 has been a challenging one for the charity with a continued downturn in income through grants and reduction in the value of the contract with Oxfordshire County Council from 1 April 2024 following a retender. AFSO continues to provide a service that is highly commendable and extremely cost effective compared to the income it receives. Providing a range of family support services as well as continuing to run the highly successful and well-regarded youth groups and holiday activities.

Investment policy and performance

The funds of the Charity are held in bank current and deposit accounts in three separate banks but are not otherwise invested.

e)

Financial review

Due to the reduction in the number of grants obtained in 24/25 to support our work and carry out new projects operations have been more reliant upon fee income. This ensured that turnover was in line with last year at £187,214 and the Charity made a small surplus of £409 compared to a deficit of £31,499 in the prior year.

Net assets total £71,670 up from £71,261 last year. The majority of the net assets are held as cash, a minimal level of debtors are also held. Free reserves have fallen to £56,670 from £61,261 and represent approximately 3 months total expenditure (2024: 3.3 expenditure). The Charity has a reserves policy that sets the aim of 3 months reserves. The Trustees continued to monitor the situation to ensure that were there a downturn in income the Charity could continue to operate while it addressed the situation.

Going concern review

Disclosure of Material Uncertainty Regarding Going Concern

The trustees have conducted a thorough assessment of the charity’s financial position, cash flow forecasts, and operational plans covering at least the 12-month period from the date of approval of these financial statements.

As part of this assessment, the trustees considered a range of reasonably possible adverse scenarios, including reduced funding or delays in grant income, increased operating costs, lower-than-anticipated fundraising revenues, and limited liquidity within reserves, consistent with guidance from the Charities Statement of Recommended Practice SORP (FRS 102) and FRS 102. Despite exploring mitigating actions such as restricting expenditure, accelerating fundraising activity, and realigning operational delivery, the analysis indicates that AFSO may lack sufficient resources to meet all obligations as they fall due early in the 12-month period following approval of these accounts.

Page 4

Autism Family Support Oxfordshire

Going concern review (continued)

Accordingly, material uncertainty exists that may cast significant doubt on the charity’s ability to continue as a going concern for the foreseeable future, even after consideration of planned mitigating steps.

In accordance with the Charities SORP and FRS 102 requirements, the trustees have therefore determined that it not appropriate to prepare the accounts on a going concern basis for the period ending 31st March 2025. Instead, the financial statements have been prepared on a managed winding-down basis that is necessary to faithfully reflect the financial position and the anticipated outcomes of the uncertainties identified.

The key factors underpinning this decision include:

Trustees remain fully committed to implementing mitigation strategies—such as intensifying fundraising efforts, engaging with stakeholders, negotiating payment terms with suppliers, and, where feasible, reducing nonessential spending. However, these measures may not sufficiently offset the projected shortfalls in time to support the preparation of accounts on a going concern basis.

f) Governance, the Board & Executive Officers

The Charity is governed by a Deed of Constitution originally adopted on 19 August 1978.

The Trustee Board is made up of 4 Trustees and these are listed on page 18.

The Trustees meet at least four times a year, but more recently monthly. The chair and charity accountant are responsible for coordinating the administration of the Charity, correspondence, maintenance of financial records, expenditure payments and monitoring estimates of income and expenditure, cashflow and reporting the day-to-day activities to the Trustees.

Investment powers are as stated in the Trust Deed. The Charity does not currently hold any investments. The Trustees have a duty to identify and review the risks to which the charity is exposed and to ensure appropriate controls are in place to provide reasonable assurance against fraud and error. The Treasurer, together with the Trustees carries out regular reviews of the activities of the Charity and of the systems in use. This is for the purpose of planning for the future and assessing any major risks likely to affect the operation of the trust. The Trustees are satisfied that systems are in place to mitigate exposure to major risks.

The Board is responsible for setting the strategic direction of the charity and ensuring that it is properly controlled, the risks are managed, it is financially sustainable and that it delivers charitable outcomes for young people with autism in the Oxfordshire. The Trustees have a broad range of skills and expertise and are recruited through open advertisement.

The Board delegates the day to day operations to the Chief Executive Officer. The pay of the CEO is reviewed annually by the Board of Trustees with their salary being benchmarked against pay levels in other not for profit organisations of a similar size.

Page 5

Autism Family Support Oxfordshire

g)

The Trustees annual report, which includes the strategic report, and the Financial Statements for the charity in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

The law requires the Trustees to prepare financial statements for each financial year. They must not approve the Financial Statements unless they are satisfied that these give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources, including the income and expenditure, of the charity for that period.

In preparing these financial statements, the Trustees are required to:

The Trustees are responsible for keeping adequate accounting records that are sufficient to show and explain the transactions and disclose with reasonable accuracy at any time the financial position of the charity. They are also responsible for safeguarding the assets of the charity and therefore for taking reasonable steps for the prevention and detection of fraud and other irregularities.

This Trustees annual report was approved by the Board of Trustees on 28 January 2026 and is signed on their behalf by:

Liz Hickingbotham Chair

28 January 2026

Page 6

Autism Family Support Oxfordshire

2025

Independent Examiner Report to the Trustees of Autism Family Support Oxfordshire

2025 which comprise the Statement of Financial Activities, the Balance Sheet and related notes.

This report is made solely to the charity's trustees, as a body, in accordance with section 145 of the Charities Act 2011. My work has been undertaken so that I might state to the charity's trustees those matters I am required to state to them in this report and for no other purpose. To the fullest extent permitted by law, I do not accept or assume responsibility to anyone other than the charity and the charity's trustees as a body, for my work or for the opinions I have formed.

Responsibilities and basis of report

As the trustees of the charity you are responsible for the preparation of the financial statements in accordance with the requirements of the Charities Act 2011 ('the Act').

statements carried out under section 145 of the

Act and in carrying out my examination I have followed all the 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 can 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:

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.

Alison Jarratt FCA 28 January 2026

Page 7

Autism Family Support Oxfordshire

Statement of Financial Activities (including Income and Expenditure Account)

Note
Income and endowments from
Donations and legacies
3
Grants
3,4
Charitable activities
4
Other trading activities
Investments
5
Total Income
Expenditure on:
Raising funds
3
Charitable activities
4
Total expenditure
Net gains/(losses) on investments
Net (expenditure)/income for the
Transfers between funds
Net movement in funds
Reconciliation of funds:
Total funds brought forward
Total funds carried forward
31 March 2025
31 March 2024
Unrestricted
funds
Restricted
funds
Total funds
Total funds
£
£
£
£
-
-
-
28,212
44,000
19,168
63,168
40,073
15,051
93,510
108,561
119,777
-
435
-
-
435
-
374
59,485
127,729
187,214
188,436
-
-
-
(3,697)
(64,076)
(122,729)
(186,806)
(216,238)
(64,076)
(122,729)
(186,806)
(219,935)
-
-
-
(4,591)
5,000
408
(31,499)
-
-
-
(4,591)
5,000
408
(31,499)
61,261
10,000
71,261
102,760
56,670
15,000
71,669
71,261

Page 8

Autism Family Support Oxfordshire

Balance Sheet at 31 March 2025

Fixed assets
Note
Tangible assets
10
Current assets
Debtors
11
Cash at bank and in hand
Liabilities
year
Creditors: Amounts falling due within one
12
Net Current assets
Total assets less current liabilities
Creditors: Amounts falling due after more
than one year
Total net assets
Funds of the charity
Restricted income funds
13,14
Unrestricted funds
13
Total charity funds
31 March 2025
£
£
-
1,663
75,809
77,472
(5,703)
71,669
71,669
-
71,669

15,000
56,669
71,669
31 March 2025
£
£
-
1,663
75,809
77,472
(5,703)
71,669
71,669
-
71,669

15,000
56,669
71,669
31 March 2024
£
£
99
970
78,654
79,624
(8,462)
71,162
71,261
-
71,261
10,000
61,261
71,261
31 March 2024
£
£
99
970
78,654
79,624
(8,462)
71,162
71,261
-
71,261
10,000
61,261
71,261
71,669
-
71,261
-
71,669 71,261
15,000
56,669
71,669
10,000
61,261
71,261

The financial statements on pages 7 to 19 were approved by the Trustees on 23 January 2026 and signed on their behalf by

Liz Hickingbotham Chair

The notes on pages 10 to 19 form part of these accounts

Page 9

Autism Family Support Oxfordshire

Notes to the Financial Statements for the year ended 31 March 2025

1. Legal status

The charity is registered as a charity with the Charity Commission (charity number 276494) and is unincorporated. The Trustees of the charity are set out on page 19.

2. Accounting policies

a) Statement of Compliance and Basis of Preparation

The financial statements have been prepared in accordance with the Statement of Recommended Practice for Charities (SORP and applicable accounting standards (FRS102). They have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated. The charity is a Public Benefit Entity as defined by FRS102.

The Trustees have reviewed the financial situation of the charity, have considered expected cashflows and, as future funding is uncertain, have looked at cashflows based on a worst case scenario. They are satisfied that the charity remains able to meet its obligations and that it is appropriate that the accounts should be prepared on a going concern basis.

b) Significant judgements and estimates

In preparing these financial statements, the Trustees have made judgements in the application of the charity accounting policies which affect the amounts recognised in the financial statements. None of these estimates and judgements are considered by the Trustees to be material.

c) Income

All income is recognised once the charity has entitlement to the income, it is probable that the income will be received and the amount of income receivable can be measured reliably.

Legacies are recognised at the earlier of either: the charity is aware that probate has been granted, the estate has been finalised and notification has been made by the executor(s) to the Trust that a distribution will be made, or when a distribution is received from the estate. Receipt of a legacy, in whole or in part, is only considered probable when the amount can be measured reliably and the charity has been notified of the executor's intention to make a distribution. Where legacies have been notified to the charity, or the charity is aware of the granting of probate, and the criteria for income recognition have not been met, then the legacy is treated as a contingent asset and disclosed if material.

Income from grants, including government grants, is recognised on a receivable basis when the charity has entitlement to the funds and any prior performance conditions attached to the grants have been met. Income received in advance of entitlement is deferred and income not received when receivable is accrued.

Donated services or facilities are recognised when the charity has control over the item, any conditions associated with the donated item have been met, the receipt of economic benefit from the use of the charity of the item is probable and economic benefit can be measured reliably. They are included in income at the value of the gift to the charity i.e. the amount the charity would have been willing to pay to obtain services or facilities of equivalent economic benefit on the open market A corresponding amount is then recognised in expenditure in the period of receipt. Time spent by volunteers is not recognised in line with the SORP.

Income tax recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation.

Income tax recoverable in relation to investment income is recognised at the time the investment income is receivable

Page 10

Autism Family Support Oxfordshire

Notes to the Financial Statements for the year ended 31 March 2025

d) Expenditure

Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit to a third party, 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 classified by activity. The costs of each activity are made up of the total of direct costs and shared costs, including support costs involved in undertaking each activity. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs which contribute to more than one activity and support costs which are not attributable to a single activity are apportioned between those activities on a basis consistent with the use of resources. Central staff costs are allocated on the basis of

Governance costs are those incurred in connection with administration of the charity and compliance with constitutional and statutory requirements.

Costs of generating funds are costs incurred in attracting voluntary income, and those incurred in trading activities that raise funds.

Charitable activities and Governance costs are costs incurred on the charity's educational operations, including support costs and costs relating to the governance of the charity apportioned to charitable activities.

e) Funds

Unrestricted funds are funds that are expendable at the discretion of the Trustees in furtherance of the general objects of the charity and which has 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 costs of raising and administering such funds are charged against the specific fund. The aim and use of the major restricted funds are set out in the notes to the financial statements.

f) Tangible fixed assets and depreciation

Tangible fixed assets are carried at cost less accumulated depreciation and any provision for impairment. Assets are depreciated, on a straight line basis, over the useful economic life of the assets from the date of acquisition, as follows:

Furniture, machinery and equipment 3 years
Computer equipment 3 years

g) Impairment

A review for impairment of a fixed asset is carried out if events or changes in circumstances indicate that the carrying value of any fixed asset may not be recoverable. Shortfalls between the carrying value of fixed assets and their recoverable amounts are recognised as impairments. Impairment losses are recognised in the SOFA.

h) Debtors and interest receivable

Trade and other debtors are recognised at the settlement amount after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due.

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.

Page 11

Autism Family Support Oxfordshire

Notes to the Financial Statements for the year ended 31 March 2025

i) Cash at bank and in hand

Cash at bank and in hand includes cash and short term highly liquid investments with a short maturity of three months or less from the date of acquisition or opening of the deposit or similar account.

j) Liabilities and provisions

Liabilities are recognised when there is an obligation at the balance sheet date as a result of a past event, it is probable that a transfer of economic benefit will be required in settlement, and the amount of the settlement can be estimated reliably. Liabilities are recognised at the amount that the charity anticipates it will pay to settle the debt or the amount it has received as advanced payments for the goods or services it must provide. Provisions are measured at the best estimate of the amounts required to settle the obligation. Where the effect of the time value of money is material, the provision is based on the present value of those amounts, discounted at the pre-tax discount rate that reflects the risks specific to the liability. The unwinding of the discount is recognised within interest payable and similar charges.

k) Taxation

The charity is a registered charity and is exempt from Corporation Tax on its income and gains to the extent that they are applied to its charitable purposes.

l) VAT

The majority of expenditure is subject to VAT, which the charity is unable to reclaim. Expenditure is therefore shown inclusive of VAT.

m) Financial Instruments

The Charity only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value.

3. Voluntary income and costs of raising funds

Income:
Donations and fundraising
Legacies
Grants
Total income
Expenditure:
Costs of raising funds
Net funds raised
31 March 2025
31 March
2024
Income and
direct costs
£
Support costs
£
Total income
and costs
£
Total income
and costs
£
15,051
-
28,212
28,212
-
-
-
-
-
-
-
-
15,051
-
28,212
28,212
(545)
(2,179)
(2,724)
(3,697)
14,506
(2,179)
12,327
24,515

All of the income and costs above are unrestricted so £nil of the income above is restricted (2024: £nil).

Page 12

Autism Family Support Oxfordshire

Notes to the Financial Statements for the year ended 31 March 2025

4. Charitable activities

The income and costs from these activities are set out below:

Income:
Grants
Block contracts and other income
Total Income
Direct costs
Support costs
Total costs
Net (expenditure)/income
31 March 2025
31 March 2024
Unrestricted
£
Restricted
£
Total
£
£
£
44,000
19,168
63,168
40,073
15,051
108,561
123,611
119,777
59,051
127,729
186,780
159,850
(50,278)
(122,212)
(172,490)
(196,825)
(13,798)
(517)
(14,315)
(19,413)
(64,076)
(122,729)
(186,805)
(216,238)
(5,025)
5,000
(25)
(56,388)

The total expenditure on charitable activities can be analysed as follows:

Staff costs:
Salaries, NI and pension
Recruitment, payroll and HR advice
Staff training, expenses and other costs
Total staff costs
Other costs:
Venue costs
activities
Leisure and other costs
activities
Venue costs - training
Trainer fees and other training costs
Rent
Office costs
IT and telephone
Insurance
Printing, postage and stationery
Professional fees and other finance costs
Depreciation
Total other costs
Total charitable expenditure
31 March 2025
31 March 2024
Unrestricted
Restricted
Total
Total
£
£
£
£
46,803
97,777
144,580
182,671
1,841
-
1,841
2,429
1,841
-
1,841
1,449
50,278
97,777
148,055
186,549
-
10,240
10,240
5,503
-
14,195
14,195
8,651
-
-
-
-
-
517
517
-
1,800
-
1,800
389
2,662
-
2,662
922
5,110
- 5,110
8,706
2,632
- 2,632
1,835
434
-
434
499
1,061
- 1,061 2,547
99
-
99
637
13,798
24,952
38,750 29,689
64,076
122,729
186,805
216,238

Page 13

Autism Family Support Oxfordshire

Notes to the Financial Statements for the year ended 31 March 2025

5. Other trading activities

The charity receives fees from beneficiaries and their families to attend events and activities which are disclosed as other income in Note 4. The costs of these activities are also shown in charitable activities. During the year, the charity has received £nil of income from other trading activities (2024: £nil).

6. Support costs

Support costs allocated to the activities of the charity represent the running costs of the charity.

31 March 2025 31 March 2024
£ £
Corporate, finance and governance costs 1,061 6,241
HR, Office and IT costs 13,155 12,584
Depreciation of non-function specific assets 99 637
Total allocated support costs 14,315 19,462
Allocated to
Raising funds - 49
Charitable activities: 14,315 19,413
Total allocated support costs 14,315 19,462
7. Net income
Net income is stated after charging/(crediting):
Depreciation of tangible fixed assets 31 March 2024
£
99
31 March 2024
£
637
Independent examiner’s remuneration incl VAT:
Independent examination fee - 2,202
for payroll and other services 720 1,224

Page 14

Autism Family Support Oxfordshire

Notes to the Financial Statements for the year ended 31 March 2025

8. Employee information

Employees costs during the year were:

8.
Employee information
Employees costs during the year were:
31 March 2025 31 March 2024
£ £
Employee Costs
Wages and salaries 128,108 169,029
Social Security costs 11,652 9,702
Pension costs 4,820 6,107
Total 144,580 184,838
The average number of people employed during the year was:
31 March 2025 31 March 2024
Total 13 12
The average number of people employed during the year expressed as full-time equivalents was:
31 March 2025 31 March 2024
Total 5 5

The average number of people employed during the year was:

The average number of people employed during the year expressed as full-time equivalents was:

No employee received emoluments for the year amounting to more than £60,000 (2024: 0)

9. Trustees and Executive Officers

Details of Trustees and the Executive Officer are set on page 19 of these Financial Statements. Trustees do not receive any remuneration and no Trustees claimed expenses during the year (2024: total of £119).

The total emoluments received by the Chief Executive Officer was:

Salary
National insurance
Pension contributions
Total
31 March 2025
£
48,960
31 March 2024
£
47,650
5,502
5,320
2,051
2,036
56,513
55,006

Page 15

Autism Family Support Oxfordshire

Notes to the Financial Statements for the year ended 31 March 2025

10. Fixed assets: tangible assets

Cost:
At 1 April 2024
Additions
Disposals
At 31 March 2025
Accumulated depreciation:
At 1 April 2024
Charge for the year
Disposals
At 31 March 2025
Net book value:
At 31 March 2025
At 31 March 2024
11. Debtors
Due within one year
Prepayments & Accrued Income
Total due within one year
12. Creditors: Amounts falling due within one year
Trade creditors
Taxation and social security
Accruals and deferred income
Other creditors
Total Creditors: Amounts falling due within one year
Fixtures,
fittings,
furniture &
equipment
31 March 2025
Computer
& other
equipment
Total
£
£
£
-
10,473
10,473
-
-
-
-
-
-
-
10,473
10,473
-
10,374
10,374
-
99
99
-
-
-
-
10,473
10,473
-
-
-
-
99
99
31 March 2025
£
31 March 2024
£
1,663
970
1,663
970
31 March 2025
£
3,138
31 March 2024
£
2,922
-
-
2,202
4,757
461
783
5,801
8,462

Creditors include £nil of deferred income (2024: £nil).

Page 16

Autism Family Support Oxfordshire

Notes to the Financial Statements for the year ended 31 March 2025

13. Fund movements

3. Fund movements
General funds
Total unrestricted funds
Restricted funds
Total funds
General funds
Total unrestricted funds
Restricted funds
Total funds
At 1 April
2024
31 March 2025
Income
Expenditure
Transfers
Gains and
losses
At 31 March
2025
£
£
£
£
£
£
61,261
59,485
(64,076)
-
-
56,670
61,261
59,485
(64,076)
-
-
56,670
10,000
127,729
(122,729)
-
-
15,000
71,261
187,214
(186,806)
-
-
71,670
At 1 April
2023
31 March 2024
Income
Expenditure
Transfers
Gains and
losses
At 31 March
2024
£
£
£
£
£
£
21,415
60,062
(20,216)
-
-
61,261
21,415
60,062
(20,216)
-
-
61,261
81,345
128,374
(199,719)
-
-
10,000
102,760
188,436
(219,935)
-
-
71,261

14. Fund assets and liabilities

The analysis of net assets between funds is set out below:

Tangible fixed assets
Current assets
Current liabilities
Total net assets at 31 March 2024
31 March 2025
31 March 2024
Unrestricted
funds
£
Restricted
funds
£
Unrestricted
funds
£
Restricted
funds
£
-
-
99
-
62,473
15,000
67,069
12,555
(5,803)
-
(5,907)
(2,555)
56,670
15,000
61,261
10,000

The charity receives donations and grants that can only be used for specified purposes. Records are kept for each donation or grant given in this way costs allocated to those funds. These can be summarised as follows:

Restricted Funds 31 March 2025

Autism activities and support
Youth Group running costs
Total restricted funds
At 1 April
2024
Income
Costs
Transfers
At 31 March
2025
£
£
£
£
£
-
108,561
(108,561)
-
-
10,000
19,168
(14,168)
-
15,000
10,000
127,729
(122,729)
-
15,000

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Autism Family Support Oxfordshire

Notes to the Financial Statements for the year ended 31 March 2025

14. Fund assets and liabilities (continued)


Autism activities and support
Family support project
Community outreach project
Youth Group running costs
Total restricted funds
31 March 2024
At 1 April
2023
Income
Costs
Transfers
At 31 March
2024
£
£
£
£
£
-
118,374
(118,374)
-
-
8,345
-
(8,345)
-
-
73,000
-
(73,000)
-
-
-
10,000
-
-
10,000
81,345
128,374
(199,719)
-
10,000

15. Operating leases

The charity had a short-term lease on its offices in Abingdon which ran until July 2024 through an informal agreement when the lease ended.

16. Contingent liabilities

The charity has no contingent liabilities as at 31 March 2025. The charity has a provision of £50,000 in respect of potential redundancy costs should the charity cease operations within 12 months of the balance sheet date (2024: £nil).

17. Related party transactions

Various Trustees have carried out work or are employed by health authorities and other public sector bodies who contract with, or provide services to, the Charity. Their positions on those bodies is not directly related to the transactions and relationships that the Charity has with the health authorities, so it is considered that there are no conflict of interests.

In addition, some Trustees have autistic relatives who, as such, are eligible for services provided by the Charity. beneficiaries.

During the year the Trustees made a total of £510 (2024: £510) in donations to the Charity.

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Autism Family Support Oxfordshire

Trustees, Officers and Advisors

Principal Office: c/o Wychwood School 72-74 Banbury Road OXFORD OX2 6JR Board of Trustees Liz Hickingbotham Chair Appointed 3 May 2024 Paul Rennard Treasurer Resigned 31 March 2025 Catherine Hill Vice Chair Resigned 5 June 2025 Nick Keene Secretary Hayley Ryder Resigned 5 June 2025 Helen Toone Simon Tyrell Appointed 31 July 2024

Chief Executive Officer Gita Lobo Bankers: Barclays Bank PLC 1 Churchill Place London E14 5HP

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