Charity registration number 702632 (England and Wales) Charlty reglstrallon number SC040905 ISco¢landl Compony règl$lratlon numbgr 02436777 (England and Wala$) AUTISM INITIATIVES (UK) ANNUAL REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
AUTISM INITIATIVES (UK) LEGAL AND ADMINISTRATIVE INFORMATION Trustees Mrs R V Carter MrJ Mccarthy Mr5 E V Slater Mr 8 E Willlams Mis C Owwn Ms M Lambden Mr A Grainger Mr5 L P hA8tthews MrJSMRollh Mrs E L Lowe Mrs N F Gallagher (Appolnied 24 July 20251 (Appolnled 24 July 20251 IAppoinl&d 24 July 20251 (Appointed 24 July 20251 Secretary Mr A Grainger Chlef Executlve Mr A Graingér Charlly numb•r (England and Wal9$1 702632 Charity humbèr IS¢ollandl SC040905 Company numb8r 02436777 Prfnclpal addr•sg Sefton House Bridle Road Pelerslield House Boolle L30 4XR R•gl$lorod gfflc• Sefton House Bridle Road Petersfield House Bootla L30 4XR Auditor DSG Audit C8stle Chambers 43 Cog110 Strgot Liverpool L2 9TL Soli¢itor$ Brabners Hortoii Hous¥ Exchange Flag5 Liverpoy)I L2 3YL Web51te www.autlsmlnltlatlves.org
AUTISM INITIATIVES (UK) CONTENTS Pagg Cliairfs stateent Trusl88s' 18port 2-17 Statement of trust¢es' rèsponsibllilies 18 Ind8pendenl audilorfs report 19-21 Stal8menl of finan¢lal acllvlllos 22 alance sheet 23 Stat8m•nt of cash flows 24 N¢tes to Ihè lin8nual siaternènts 25-42
AUTISM INITIATIVES (UK) CHAIR'S STATEMENT FOR THE YEAR ENDED 31 MARCH 2025 DesPIt8 th8 difficult 8conotnic landscape that the Charili8S Wlthin th8 Autisrn Initiatives Group have b8en operating in, l am proud of the progress and achievements thalwe have rrode this year. As everthis is due to tre beneficiaries that we sUPPOrt, Ih8ir families, and thè staff teams who hav& con¢inugd ¢0 b¢ rno¢iva¢gd and aspirational loi all ¢h¢ peoplo wo support acros$ 811 our services lor adutts and children, Listenin9 and laarnSng from bènaliciarias continuès to bo thg starting point lor 8vgry sèrvice dovalopmant and Ihinklng about how we can evolve and improve our practice. To see autistic peotAes input into these area5 has been very gratifying for Ihe Board, and to see how this rnanife5ts itself in relab'on 10 such positive outcomes ha5 been very inspiring. This year th2 demand for our Services continues lo be high, income increased by 8.22P/o to £93 Million. The Charity continues lo offer innovative solulion5 for the people that are referred to u5, often from very complex situations, and lo work closely with commissioning bodies 10 be as supportiv8 as possible. Dospile the increase in income. our budgol setting this year lor the year 25126 has proved challonging, we anlicipate that funding lor 58rvic8s will not tnalch th8 increas8 in c05l-of-Iiving increas&5 and the Increase in National Insuranc8, which has dded an extra £1.8 rnillion onlo care services within our UK service5 going forward. Reform wlthln social care is n88ded, and th8 gov8mm8nl hav8 8Stablished an ind&wnd8nl comrnlssion to ravl8w this, unfortunately they are not due to report their findings untsl 2028, 50 we anticipale 50rne difficult years ahead. Brlan WSlllams Chalr of thg Board of Trustses Date.. 27 August 2025
AUTISM INITIATIVES (UK) TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT AND STRATEGIC REPORT) FOR THE YEAR ENDED 31 MARCH 2025 Th8 Irust88s pr8sent Ih8ir annual report and financial statements lor Iha y8ar end8d 31 March 2025. The fin8nei81 ststemeni$ have been prepared in 8c¢ord8n¢e with the 8¢¢0unb"ng poli¢ies set out in note I to the fin8nci81 slatetnenls and cotnply wilh the charity's Metnorandum and Articles ol Associalion, the Companies Act 2006, the Charilias nd Trustee Investment Iscotlandl Act 2005, the Chaiilies Accounts (Scotlandi Regulations 2006 la5 arnendedl and Accounting and Reporting by Ch3ritSes'. Staternenl ol R8comrnended Pracuce appllcable lo charllles preparlng their accounts in accordance with the Financial Reporting Slandard applicable in the UK and Republic of Ireland IFRS 102118ffective 1 .IAniJAry 2n191'. Oblo¢tlv•$ and a¢tlvltlè$ Tha objtcls ol thè Charity arè lo promotè thè ralièf. parsonal dèvelopmant and èducation ol childran and pgrsons vgriously diagnosed viith an autistic spectrum condition andlor non-Gornmunicating and persons wilh 3Ut15tic ldencIes. We inlèrprel Ihè oblecls today as provlding 8ssessmenl, edue3lion. omploymenl, suppart Ind meaningful activity lo aulislic people, their families and commissioners of s8rvic8S. There has an no Changè In th8 above durlng th6 yèar. Th8 charity work5 to a sp8cilic philosophy and within an undérstanding ol thè aulistlc p8rson inloThn8d by our 5 Point Star Approach. Th8 vislon ol th8 organisation is.. Au115tic people can leam and conlribule, and our specialist service5 suppori this process every single day. Tog8th8r w• cr8at8 Un s8rvlcès enabling p8opl8 to hava own8rshlp ol th81r own li18 and futur8. Th8 slrat8918s employ8d to achiève thè Charity's obléctlV88 ar8,. For tho volcè ol tha autistic parson to infomi sarvu delivery To d&velop strong natinn81. regional and local CDmrniJnity sector networks and lo contribute lo the provision of high qualSly sorvlc8s, by Influencing dodsion-maklng. To Invtrsl In staff laarnlng and dtrvèlopmtrnt, and to onsure that thls Is Influanc•d by th8 latesl r8s8arch and Ih80ry in aulism, To b8 acllvaly 8ngag8d In th8 formatlan of strat•glc partn8rshlps wh local authori1188 and vaDOUS othèr stakeholder8. To rn88t thè incr8a5ing demands of legislalive and policy changes by #nsuring that th• organls8tion'5 infrastructure ¢an respond lo and rnan8g2 chonge. To act as a condull b8lw&8n thè local 8uthorili8s and othér partn8rship bod18s Sn tho d•v8loprn8nl of k)cal slrat89i¢ To be an active partner in cross.5eclional planning and developments in response to central Govemrnent policy Autism Initietlves IUKI undertakes regular arKJ comprehensive reviews of ils services that involve its users and stakeholders. Trustees and staff at all l&vtrls participate In self-assessment rlew$ on an annual basis lo identify areas lor continuous improvem8nl and growth. The Irusleeg havg paid due regard lo guidanco issued by the Charity Commission in deciding what a¢livili08 the Chaiily should undertake. Aulisrr Inilialive8 IUKI achiev8s public benefit through the educ81ion. Iiealment, 8Nd support ol autistic people and their families. The trustees are confident that the charitable aims ol Autism Inilialives IUKI and ils charitable subsidiaries satisfy the principles of pLJbli¢ benefit as defined In the Charities Act 2006. The organi5alion's charitable activities focus solely on meeting the needs of autistic people and these activities are undertaken lo further the ¢h8ritable purposes for the publi¢ benefit.
AUTISM INITIATIVES (UK) TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT AND STRATEGIC REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 The Charlly ¢onsld&rs equ818¢cess lo bts servie88 is an Smportani Issu8, Aukn'sm Initbalives IUKI has an Equal Opportunbty Policy and a Diversit Siatemenl ensuring It has a cultura, Iwhich is rainforcad through ts learning and developmanl prograrntne!, that guarantees equality of access to ils service5 by gender, ieligious conwiction. disability, elhnicity and Sexual orlentallon, The Iru5tees believe equal access lo Ils servlces15 vital lo the Charbty's success, and that succ8sslul outcornes must be shared by all communities that us8 rts services. Autism Inits'alives IUKI aims to ensure that the Charity is lully ac¢essible to everyone who receives a seNice from the organisation and to everyone who worf(s for it. Education and support services are accessed through relerrals across the counlry and fees are paid by the relevant local 8Uthorily, either dire¢lly or indirectly through personal budgets, which people receive after being assessed by their looal authority. The Charity provides specialist and personali$ed Servic to autistic people, which include.. • Education thrOh Pelerhouse School and Th& Haven Schi)ol, specialist schcx)Is for children and young people with oulism Allamalive 8duc8lion Oulr8ach Support S8rvic8 lo Mginstr8am Education IOSSMEI offerin9 training and advice Supported livin9 Registered residential placements for children and adults Practice sUPPOrt and asseosment Outreach and domiciliary servi Respite facilities for adults One Slop Shop, information ser4ices Resource cenlres and day OPPOrtunllle8 VrIng a wld8 range ol pur8uII8 Work experien and training opportunities through Autism Inilialives. social enterprise projec18 Supporied ernpkjyment and training Referrals to its services come IrDm a variety ol sources, autistic people and their lamili85 sometimes s811-rel8r. or are supported through relerr81s from soci81 or health care professionals. Relerrali will also originate directly from health, socigl Yrk or gducalion serv6$. Further servi¢es are commissioned through local 8Uthorily procuremtsnl processtrg. Employmont poll¢l•s The empioyegs of Auttsrll Initiatives IUKI arg ilg most IpOrtant soUrce since their pgrfortnance de¢ermine$ the quality of services provided, Once again, as indicated by the numerous regulatory inspections that have been completed, Ihe gmployaas of Auilsm Inltiatlv•s hav8 mad8 8 sSgnlflcanl contrlbutlon to th• conlSnuèd succ•ss ol Autism InitSatlves IUKI. Durlng the yaar signill(8nl Iralnlng was undertaktrn lo ensure emplcyees raach and malniain the Skills requlred onabllng Ihlm to porfoim effectiv•ly, and for th8 organisation to deliver ils specialism. This includ85 8mploy8as also und•rtaking vo¢olional qualification. supported by thè organisation. The org8nisation has a partnership with a Trade Union and employees are consulted on issues of concern to them by mezns of a regular Consvllaliv8 Committee and 10am rneelings. In accordance with Aulistn Initiatives IUKI equal opportunities policy, th8 org£nisats'on has long 8slablish8d fair ernployrngnt practices in the recruitrnent, Selection, retention and training of staff with di5abilikn'es. 8trat8glc report Thp. p..r.[1p11D Iindp.r th•. hp.Adinos 'Ar.hip.v•mpntS And pp.rfnrrnanr.' Anrj 'FinAnr.IAI rp.vi•.w" m••t thè ParnF)8ny law rgquirsmènts for thè Irustaos lo prasont a stratagic raport.
AUTISM INITIATIVES (UK) TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT AND STRATEGIC REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Achievements and perfomiance England S•NIco$ We hold a shared vision to furthei develop as a provider of sale. responsive, innovative and autism sp8ciali51 seryices and a continuous locus on enhancing the quality of lrfe for the People We Support IPINSI. Some personalised examples have been shared below.. The Dell (supported living setvice, Liverpooll- a new development opened in the Liverpool area in JLIY 2024 in collaboration belween Autism Iniliaiives and Assured Living, lo IransilK>n people into the home with identified ¢hanging physical health needs. The property is lully accessible and renovaied to rneet people's the specific needs. 11 was imt)ortant that Iha Iranslllon WAS D•rson-c.ntrod from tho attIC p•rspo?.Ilv•. and w• captiiro(I what was Important to and lor each person throughout th& process. Cornmunication was a key part of this transition and to SUPPDrt peI8'S understanding of the rThJve. An example of approaches combining sperialisl understsnding and positive behaviour support has w?rk8d well lor one person supported recently in the Isle of Man. The person began being suppcirted by us in 2016, in a shared property, howaver ¢ompatibilily became an 1S8ue1oading lo person 8UPPOrtad prasgnling some behaviours ol concarn and restrictions increasing. There was a locus on ensuring we provided sale setvices whilst Maintaining qualrty of life and reducing risk ol hospitalisotion lor Ihe person supporied and they $LssfullY moved inlo his own hcrne in 2023. Practice Support input has been inslrurnenlal over time for the team. in utilising the right support al the right time ulilising approaches and looking al life frorn their perspective. The person'5 voice is regnIsed os the most impori8nt lactoi. seeing viho he is as an individual, listening and choice rnaking. A PBS Plav was devglDped lo Support his bth8viour8 using meaningful interactions, ensuring a consistent stalf team and the person having ownership ol his life and what he want5 to ¢0. Use ol this plan has reduced the number 91 in¢iJenls ond use ol PRN. His support has 91oduolly reduced from 2,.1 to 1..1. Good rel81ionship¥ havg bpgn built between Ihg perstsn suppot1ed £nd his $laff. He is g Wg11-liked Mnber ol his villagg and has now 901 a job In the kitchen of his local pub. Inveslrnenl tsf staff inio PBS has been crucial and has pmven beneficial not only lor Ihg person $upwrt8d bul lor the Siaff viorking alongside him. The servi Manager is now a local PBS Instructor through their experience wrth how positively this ho$ Impacted on Ihg person's Illg. Feedback from a Social Worker following a pariicularly successful transition this year has been provided below.. .1 c4n honesily say th81 this has begn one of. If nol the most SUC£$fuL Iran$lllons I ha¥e been involved wllh to sg9 how this young has grown in confidence and developud his personality has been remarkable and I can say Irulhfully this this has been down the dedicalion and dili9ence ol the 5UPPOrt tearn al Aulism Initiatives. R•crultmont and Rgtentlon- challangos and solutlons: As al 31st March 2025, thère has b•8n an incr•as8 of 36¥0 of conlractéd n•w start•rs1271 and an increas# of 13°A in Additional SLJPPOrt Workers. We acknovAtrdg¥ the irnpact of international racruitmenl relating to ialenlion. re-recruilmant and th¥ continuity L>1 staffing. We note that international recruits are a welcorne and needed addition to Ihe adult social care workforce, but this type of recruitment is vulnerable to immigrats'on policy changes. 8nd time lirnited or restricted working pattems le.g. the need lo ra-recruit whtrn visas expir81. Our learning oulcornes have been lo develop 8 plan lo beller understand our workforea dernographic5 and work closely with Area Managers lo ensure that we glaff our $8rvices safety and be consid8rate of how reslrictions tnay irnpact s8rvic# provision. Our Recruitment Quality and Compliance Lead has also been actively participating in further training webinars on visa processes, hosted by NHS Professionals Inlernational. These sessions provide valLJable insights into key topi¢s such as visa complianco. displa¢ed.*orker pools, recent changes in visa legislalK)n, and the requirem1$ and tods involved in becomi a sponsor. We want to 6nsure thal we are alway5 lully inlortnBd of any uwlates, keeping 5ervicB5 safe.
AUTISM INITIATIVES (UK) TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT AND STRATEGIC REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Employee Engagement Lead appointment We have successfully recruited for the Employee Enga9ement Lead role, the new starter pined the team on 16th April 202J. The role will play a ¢rucial part not only in our onboarding of new slarttsrs, but 8180 with supporting our retention efforts, specifically around sub-6-monlh leavers. Part ol the role will be conducting questionnaires with our new starters across all aaS frorn iveeks 1, week 2, week 6 and week 12. galhering responses to report on any trends identified. The aim is lo ob18in feedback from our n8w starters on what they ar8 enjoying in their role, idonlifying 8ny ar&as of support roquilgd or 8reas we can improve on and supwrting thern in iheir journ8y as new employees. The Ernploy88 Engagement Lead will also become a parl c)f Core Skills week introducing the role so our new starters know Ihat there is a person who will lislen and support th8m where roquired on iheir journtsy. As we hav¢ found in Iho past, this role is Crucial in our understandiThJ of areas ol irnprovement ond fe¢dba¢k from ndid9t¢S viill often inforrn us of ialenl 8ltraclion strategies and where we need to irnprove. Meet the Manager Our'M&8t The Manau$r' 8venl$ hav8 ¢onllnu8d to prove successful in creallno a quicker lumaround In r8¢ruSllng staff for hard lo fill vacancies. 'Meet the Manager, also gives candidates the opportunity to speak with Managers to find out more 8bDllt the servi¢e they GOLJld be worf(ing al, and how the rotas worf(. We find this gives a more realisliv view of the role and allows us to meet Ihèlr èxpeclatbons and support ralènlion. Addltlonal Support Vlorker IASWI Strategy A key learning oulcorne h85 been recognising the need to rerye6tablish a fttused ASW str81egy lo support the developmènt ol a robust and resilient ASW workloic8. The Poople Operations Assistant Director has commenced Steps to re.sel and lead th8 Asiv Strategy meeting starting in Q1, with the overarching airn of creatin9 a workforce th31 feels Gonnecled. supported, and valued within Autism Inilialives. This strategic focus is inlended to enhance recruitment eNor15. irnprove operational efficiency, and promot• long-lerm r8t8ntion by acllv81y listanlng to ASWS. 8xp8ri8nc8s and •mb8dding18arnlng Into practicé. Th8 plan wlll addr8ss kèy ar•as such as improvlng ènoag•ment, r8solving ongolng Issu8s wlth thè INork S8arch app usèd to Ilnd shifts. supporting training and dèvelopment comn)ilmenls, and rèducing reliance on agen¢y staff. 8y priorilising Ihis slralègy, we hopa lo bulld a morg stabl8 and dadlcalad ASW 18am who ara b8ltar équipped and more mollvateu lo continu8 worklng regularly. Appllcatlon Traeklng Systèm The Applicant Tracklng System IATSI Is a dSgllal recruthienl plgfform d8slgned lo slreamlino and enhance the hlrlng proc&ss by cenirallslng and automaiing workflows thai are currently handled manually. Its prlmary alm Is tu provlde a modern system that integr8tes se8rnlessly with our website, 8s well as Mth our HR and payroll dalabases, bringing the entire recruitment process uneer on8 iotsl and saving v8luabltr lime. The ATS offers a range ol benèfits, including auiomal8d lun¢tions th81 reduce recruitment and onboarding limelrames, while improving candidate cornrnunicalion and engagement. By providing a toilored and automated candidate journey, il ensures all candidates receive a nsistent experience throughout ffte racruitment pro¢ess. Th& systom also Supports our commilment to 0quality. diversity, ond inelu9ion by Ir&eking recruitment activities an(J f>nsurin9 a fair, tran¥)dreiit process. AdditiL)Ildlly, the ATS will help Indinldin a Idlent pool, which could reduce recruitment costs and overall recruiting times¢8les. It will provide insights that support slralegic recruitment and retents'on plans, while increasing HR cotnpliance by tracking all reciuilrnenl 8clivities and applications. Curr8nlly. Ihe ATS is in ils final evelopmenl stages, working to implement the necessary web services lor fvll integration. Once launched, the system will ionfficantly 8freArnlinp and impmi'e thp rerryjitmpnt procpss. offprino an effiripn1 ¥nd ¢on$i%lp.nt soliJlir)n for t)t)th c.8nrlidatos and HR. Staff Development and Training We have revised and re-released our PBS tr8ining nationalty, this has included new Iopic5 such as traurna. Within the PBS training thero is a locus on gettlng to know the individual and ancouraglng refiocts'on on ow own belieffs, valuès and attltudas, considering the irnpacl they may have on the individuals we suppom. We have also tralnèd ajdltional PROACT-SCIPr-UK Instructors natDnally to Increasè tha prèsencs of prac11cè18adershlp within loral service5. This has led lo a better standard of suppori being provid8d, esp8cially for those exp8riencing difficult rnomenls 8longside people, which in turn has led to rnore human based languege being recorded wthin reports and creating praclthon6rs who ara passionatè about working with individuals and golting it right.
AUTISM INITIATIVES (UK) TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT AND STRATEGIC REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Wilhln Ihts chang88 lo PBS tr8inin9, there has b8en furth8r Inclusion of th& importance of Ihts Human Rights Act 1998 and how this applies to the paople we 8UPPOrt avidtsncad through tha support provided and reporting & recording. We have Included lurth8r dlscusslon around key articles of human rights as well as supportlng staff lo know and undersl8nd rights which cannot be restricted as well as those which can with the correct aulhorisalion. We have also be9un discussions around Ihe Importance of Freedorn of Expression fr)r thck8e within the autistic population due to hislorie u98 01 Applied B8h8viour Analysis IABAI and Its link to PBS. We have used ir8nsp8ren¢y lo discuss with the participants the impact these practices h8ve had previously and why11 Is so impcirtanl lo support individuals to16ad lives that improve their quality of life, whalevar Ihai looks like for them. Training lo support staff Ir> work wilh people with physic81 disabilities inside their own homes and within their10¢g1 ¢ommunily has been d8livered this past year. New ServSces Wllhln th8 last 12 months wo hav8 opon8d th8 followlng 58rvlco8'. 4 x Ferson servie opened March 2025- Blackpool 1 x p8rson s•rv*8 op•ned March 202i- Llvèrpool 1 x rsOn surv@ op8n&d Ducèmb¥r 2024- Blackpool 3 x FErson servre opened Novernber 2024- IOKI 1 x person servie opened Octob8r 2024- Blackpool 1 person serviG? opened October 2024- Liverpoo Alrna House lofficel opened September 2024 . IOM Crossens Way (offic81 op8n8d S8ptarnb8r 2024- Southport 1 x rsOn sérv op8nèd ALJgusI 2024 - North.East 4 % person servte Opened July 2024 - Liverpool • 1 x r$On s•rvta opaned May 2024- Lan¢ashlr& Bu8ln•99 Growth We conts'nue ID grow our business through strong established relationships with local cornmissiuners in all areas. We are appro8¢hed by the Commissioners and awarded direct ¢onlracls. Retaining staff and enswing th81 they a sui18bly trained is key to our speeialism. Frorn a L&81nlng and Dgvelopment perspecllve, wg CDnlinue lo support Irabnlng and slaff developn)&nl through partn8rshlp YrkIng with local Enterprise Pat1nerships, public and private sector employers and the Education and Skills Funding Agency. W• eonlnu• to rovl&w our contlnual prof&sglonal d•v8lopmont ICPDI for thè workforc& Includlng conllnual Inv6slm6nt in trainers. Scotland Services Recruitment within Social Care Continues to be challenging, however over the last year the quality of candidales has incr6ased, and wg hav8 madè a sonilicant nurnbar ol vacancies, 24 FTE compargd to 57 FTE ai th$ ènd of March 2024. This improved position is multi-faceted, bul includes our competitive salaries. conditions of etnployment, and our reputation as an ernployer of choice has spread via word of mouth. We continue to participate in Career Events through Job Fairs and Collegeluniwersity Events. This not only enables u5 to altracl relief pool workers, but lo broadcast the work that we do, whrh raises our profile into different areas as well. Soual Media 18 now used 88 a staple for advertising posts. This is a 4th consocutivè year thalwa have also sacurad funding1£11,7001 via VSDF (Voluntary Soclor D8vèlopment Fundl for our SVQ candidates to cover the cost ol th8ir qualilicalions. This has becorne particularly cruaal in th8 pasl year and ooing fOnard as very f?w of our 51aff can now benefit frorn other sources of funding. Considering th81 the mst of the course Is £975 p8r person. thls Is a vèry 4gnllican1 financSal suwrt for Al.
AUTISM INITIATIVES (UK) TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT AND STRATEGIC REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 In April, we Inlioduced th8 nèw Induclon process Involving 24-w8ek schadule and 2 sep81ale workbooks. To man8g8 the tronsibon, we have 8et up savaral online sa85ions with ell monagers lo explain exactly what was expected of thern and Ihair tearns. We open8d our newesl cluster seNice in the North of Edinburgh. This includes nine one two-be(knorn flats with a staff base on sile. All Ihe tenants have packages of support, ranging from 30hrs a week up to 24hrs per day. We have wakened nioht and $188P-OV8r slHff on sitè t. Fè8dba¢k from thè poopl8 w8 SUPPOrt snd Ihogè clos8 to Ih8m has bè8n éxtr8m81y positive and our Car8 Insp8Ctor lollowng a recent insp8Ction commented on how well the transilions had gone and thai th8 seNicE already seerned very well eslablishe(J. We continue to be extremely grateful for the money that Walk for Autism raises as it allows us to be able lo continue aelivering our One Slop Shops in slIand IOSSI. This service is essential lo thousands of aulisli¢ people across Scotland and wilhoul WFA we would not be able to operate these seNices. By the end ol th8 financial year, we have over 8.000 autistie people listed with our OSSS. Fundraised money has also been utilised lor our Outreach Se1¢- a SeiCe that delivers lo aulislic people in th8ir own homes, wthin the community and from our Activity 8ase. It is essential that we provide a base where people can meet olhers io promolo social conne¢ledness and also lo aet as a 'safts' spa¢e when ¢ommunily rèsow¢es don't meet the person's netsds. We provide a variety of 1..1 and group aclivitr'es within our Activity 8ase and fundraised money has enabled us to purchase equipment and art and activity materials for wople to us2. FLJndraised money has also been used to purchase fumiture and Ilghllng lo remodèl a mulll-sensoTr ancl relaxation roorn, We continue ID deliver Iralning ro thè Crown Office 8nd ProcLJf8tor Flscal SeNlce 8cro$$ S¢otland. This has been èxiremely well re¢6lvtd and not only 6nsur88 that stafl worklng in thèse d6partm8nt8 undèrstand and appreeiale more about aullsm,11 also h81ps to broadcasl the work that we do to audiences we wouldn't normally come into contact with. Isl• of Man We currently have glghl Adult R851denlal Sèrvlcès across the 151and, provldlng 2417 5UPPQlrt for wlth auilsrn and severe and Gomplex needs. These prerni5es are all registered services under the Regulation ol Care AGI 2013. Wtr provid8 a community OLrtrBach s8rvic• and a day s8rvic in addition 10 our childrn's servlc8. During this yèar w8 havè optrned nèw services, Falrhav8n and Imlèstminstor. Falrhav8n Is not y8t occupièd, how8v•r, Wcstminster opened in Jonuary 2025, We aro praud to inlorm you tnot Westminster is growing from strength to strength, we hav• a r8glstar8d manag8r and a staff taarn who hav8 wrsrkad togalhar to transitlon th• peopla supported in this s8rvic8. Compliments have been received from the famllS68 of tho Indlvlduals 8UPPOrtèd and from Ihè social Orkar about thè care and support r&c¥iv¥d from Autism Inlliallv&s. Falrhavon Is 8xp•ct8d lo open by August 2025. InitSally wpportlng ono individual. Houslng semees in Liverpool have now taken ownership of wrnplian¢e report$ and are the rnaln polnl of ¢ontart for eonlraclors, This has supporied the managers in their roles lo ensure works required in services is completed promptly. The OSKA system will be availablts lor managtrrs lo download compliance rtrpDrts ènd ctrrtificates for Dur Inspectors. This should greatly assist the m8naJers in ensuring a consistent and costeffective approach to rnainlenance. Alma House's lease was signed, ènd our moving daltt was 2 September 2024. Wts are w(xking with the housing t8am to ifflprove the interior of the building foi our official Open Day, along witr the maiketing te8rn to showcase this on our vanous media plattorrns. A comrllunication slralegy was devised and shared. We are rK*w looking al invites so that the appropriate people are informed of the Open Day. Due to senior management chang&s on the island. we now have Ihe Head of Service and tswo Area N4anagers overseeing our seNices. The Head of Service atiends meetings to devek>p the strategy pathway lor people wilh autism on the island. These meetings are every quarter and are well aiiended. We continue lo mainiain a strong presence locally using g¢)od med18 siorles and attendance al publlc events to trnsure wtr can continutr to meet Ihe needs of the aullsfjc cDmmunlty on ihe Island.
AUTISM INITIATIVES (UK) TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT AND STRATEGIC REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 We are exEiled lo repDrt Ihal we have now TroVe intc our new Head OffiGe, Alnia HOUSE, 011 CirGular Road. As part of Ihi5 movè, wa ai& now crèating nèw working and meèting spacès for our staff and visitors to ulilisè, including a largèr training room. a br8ak-out rootn and a room for par8nVG3f8r rneetings. A focus is being placed on health and welfare within these room5. With these new spaces and Alma House now being more centrally located, we are really noticing the benefit of this nèw Hèad Office. A competition took place for staff t) name Iwo of the rooms in Alma House. in addition lo an art CoMtIll0n for petsple supportgd - with Ihe winn8r's art b8ing placed in rèception and olh8r diawings lo be displayed throughoul. This is a gr8al opportunity for everyore ts gel involved in Ihe development of the new office and we look forward to ieceiving the entries. Bas8d at Head Offlc8 ar8 the Hèad ol Service. Area Managèrs, Buslness SupFOrt Manag8r and Adrnlnistralion Asslstant. A new phone system thal links both the Head Offi and the Nunnery has been installed. which is another feature that will bring us ¢10sgr log8lhgr. Thls allows Callgrs lo bg Iron$19rred ¢irg¢lly to H?od Offi¢g. Oulrgach. Rgsour¢9 C9nlro or Outrga¢h Sloff, Staffin Our recruitment on the island has been Successful and we are lully staffed with support workers., we have 3 manager V8¢an¢ios and 3 strnior vacan¢i&$, We found that whtsn ivtr Usts SOCkg1 media lo promolts our vacan¢i88, more people apply lor the role. Thi5 IS soin8thing we now regularfy use to support our recrijitmenl efforts. We ha4e continued to work in Partnership viith HR ane our Markelino tearn to strengthen our recruitment process using social media, featuring pictures and comments from current staff members, We have nol used 8gen¢y in our $ervi¢&s Since 2024. This helps lo mainlain consi$1oncy acros8 11 services and for the people SUFPOrted. Following feedback on our complianc8 in Positive BehaOur Support. we invil8d the practice lead in Ihis area to allend the island lo support with the training ol Dur new 51aff. This was agreed and training commenced 22.07.24. We had Iwo trainers ¢ompletin9 PBS Days 2 ond 3 ov¥ 0 34ay perioJ. We vieie able lo suppgrt 16 staff members g¢hieve training in this orea over that pgriod, bringing our ¢¢rnplian¢e 10 100%. To ensure we did not fall below in compliance in this arga we pul out an expression of Inieresi 10 seniors and managers for the role ol P8S Insiructor, which was received well with 3 staff applying lor th¢ position. Ono staff member was suC$Sful in the posl and is thriving in this role. As part of our ongoin9 development plan, forums are hekl with tre management team anl seniors. These are held rnonlhly vilth s¢heduld discusslon topl¢$. Th1$ quarter wtr havg focusod on MCA and B9$1 Inlgr¢sl mggtlngs,, our group ¢oordinalor ol PBS for the 151e ol Man, Game ovw an<J delivered training in the area. Anolhgr focus session was aroun¢ the AIMS lor 24-25. Th18 was a wg11-8ttended se8sSon vAlh great feedback from Ihg manager5 and seniors. The manager5 had the opportunity to discu55 the progrpss made toward last year's AIMS and link in viith the new AIM5 for 25-26, In July 24-S8p 24 we focused on 3 areas rola managemenl systems, induction5 and probations, and updated documentation. The updated daily report has now been signed off for all services lo implement when recording daily evenls and aclivilies ol the pgrsons supportod. The now report bgtt$r captures Ihtr pgrson's wgllb$ing ICLANGERSI. When locJkin9 al lh$ CLANGERS we Ii)ok al.. Connections- Has the peison spenl lime with friends and family lod8y? What did this look like? Leam - Has the person tried anything new and drfferenl today? How did this go? Acts'velmDvernenl - How hag the person been actNe today? Ivhal did thi% look like, and how was it supported7 Did the P8rson 8njoy it? Notice- What has Ihe person found interestinglcornrnenled onltaken interest inlenjoyed today? Did Ihey share Ihis with others? Giva se- What did the person do lo feel useful or valugd by others today. Eat, Rp.st & Slee - What ha5 the person eaten today- anything new ordrfferenp Has the person had time to rgsUr&lax today, and what did thls look Ilkè? How was tha p8rson's slaop.
AUTISM INITIATIVES (UK) TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT AND STRATEGIC REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 We have h&1 Soma posillva rtssponsas from tt)8 staff l&ams traillng the document ovtsr ihe last 2 monlhs.. It en¢ourages thinking about the person's day, ond thinking ¢ulside the box. Evidences the [ed for the level ol support lo th8 person, our 8peclali8rn. and how we me8t R&l's standards. Keeps 'support plan goals, alive. UsefjJl for focused support ground e person's health. Giiidane8 is e184r. Looks more professional. Having all infomialion re¢ordecJ in one rEport means il is morts consistent and mekes il e8sier lor us to monilor Èxoctly how the shift has gone. Achlcvoments As ovidonco of our on9)ing commitment to provide sUprt lo those whcTr wish lo complete the Duke of Edinburgh Award sLI1TIll, w¥ liave succ&ssfully support8d on£ ol our r8sidenlS to achieve their Gold award. Th8y Nver8 SUPPOrted to allend Buckingham Palace wilh their family, where they were presented with the award by Prince Edward, Ihe Duke of Edinburgh. TT 2025 was a gr8al succ8ss in al s8Nlcas wllh persons support8d enjoying th8 atmosphera. Most of the p8opla supported gol out lo w8tch the Bikes, enjoy the lair andlor go to the Bushy s tent, Due to road closures, some services adapled their rola lo 8nsur8 a smooth translllon ol staff Sn and out of th8 s8rvSco. and long days w8r8 offèred lo staff. Bikè 4 Llle hes 81so started up 3g8ln and the Friday group cycled the enllre len9lh ol lh8 TT course132 miles) on the NSC track. Thi$ is an aetr'vity thè group r8ally ènjoy8d, Ind Ih8y Ilso got1h8 chance lo mix with othèr pe8rs. ST and RG Supported the Resource Cenlre, Social Group and Supported Living rnember5 to attend 8 party held by the Douglas Pa'illion. The 8v8nt was a gréat SUCC8ss and all p8rsons support8d app8ai8d lo havo a good night. Thls 8v8nt has also b88n shared on our soclal médla pag8. Th8 P8oplé supported at th f<850urc¥ C•ntre havo woik8d well on g8ltlng thg gieenhousg up and runnlng. The group5 nt lo B&Q to buy Seeds and 5011, and so far they have planted Sunflowers, parsnip5, tornaloe5 and rarro15. The groups have planted the seeds, re-pjtted the sprouts and moved Ihern lo the greenhouse, The groups replanted the sunflowers in the big btrds at the lop of thtr gard¥n.Th• 18sourc• cntr¥ hèld a sunflower comp#ts'llon and offered Iha outr¥ach group to b• involvad. W• ar8 lo¢>king forward l) sèèin9 •K'#ryone'g sunflowers and will bo awardlng a prizé to the tallst sunflowér. We hav# b8•n able lo lacilrtal• $8'18ral off-lsland holidays and day trlps lor the people wa support to Chesir Zoo and Blackpool Pleasure Beach. For several p2op12 SUPPOrted, this W35 Iheir first lime off-island. Trip5 like these are planned lo continue In 2025. W& hAv& hAn siir.p.a8sfiil In nhlalnino A GrAnt frnrn th•. lAnX LnltAry Trijst tn fiinrj nrnlae.li Inr t)AftDl with Aiitrlsrn In 202&2026. Wo ar• worklng in conlunctlon wilh Soul Adv8ntures for thls yoar's projects. Thls is an •x-Illng n8w prol•ct for Autism Inltiallv#s on the island. Plans for The Future The ongoing development ol our Resource Centre remains a priority as we try lo offer ourcommissicners and the people support a much mor& innovative, professional and Ilttxib service, IN81 is equipped to me&1 the modwn-day needs ol Ih09e viho access our seNices. We have been asked by our commis8ioneTS Its open additional aduh and children's residential services in this next financial year and we are alrea(ty in the pesS of idenlfying suitable properties and recruiting the necessary staff. All serviees are expeclecl lo go to lender in September 2025. We 8r8 still In the pro¢&ss ol revi9wing whal is needocl on Ihg islan¢ lo support the ntreds of the peopl8 8¢cgssing OLJr services and olher venlurgs we link into. This includes the inlrodu¢tK>n ol a new Health and Wellbeing Lead rol8. This will b advertised in 2026.
AUTISM INITIATIVES (UK) TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT AND STRATEGIC REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 We are in the process of working willi the Iiou5ing leani to Ensure our SEfviGe5 ère well niaiiitaiiied and have a lioniely $nvironmanl- not only lor thè p8opI6 SLJPPOrtèd but for staff and thèir farniliès whèn attènding th6 s&r¥ic8. We are seeking 0 single properties for exi51ing people supported. This ha5 been challenging as they Bre not on the market for long. W8 ara continually r&viaw4'ing the compatibility of thè pèopl8 support to ènsure th8 bast use of aach housè and crgatg a capable gnvironmgnt for all pgoplg. Flnan¢lal revlow Total Incoma in Iho year 6n<Jod 31 March 2025 was £72.6m12024.. £66.1 ml, an Increas& of 9.8% 12024,, Increase of 14.3Qhl on the previous year. Th8 increas8 was mainly the result ol uplifts in rates, new services cornmencing during this year an full year ol inc4)rne frorn services commencin9 paraY through the previous ffi'nancial year. F88 income frorn statutory bodies lor dienls cared lor by the charity conlinues-.o account lor th8 majority ol overall income. The Fundraisiiig Team h85 ¢onlinu8d to priorilise increasing unreslricled incom$ ovgr Ihg lasl year by inlrodLJcing an onlin$ Fundraising Hub to rnanage all fundraising events and p&er to peer fundraising. We are happily seeing a slaady growlh in Ihis are8. Walk lor Autism performed ivell in 11$ 8th year with more than 7000 participants and more than £585,000 rgised across tha LIK and Ir&l3nd events. This 8chi&vamonl is underpinned by ongoing work lo increase tha online profil& and by expanding our pre8e.nce on social media with a Inc,us on Farebor)k and Tik Tok which now have more than 18,000 and 11.000 followers respe¢lively. There has also been p review of roles within the Teem resulting in the creation of the new role ol Digital Fundraiser lo focus on developing the online fundr8ising plafform. Following the relir8rnenl ol a rnember ol the leam, a neivly ieLruile¢J Fuii(Jrdlbllly offiLer will uii Tj15 drid FL)Liiiddliuiis willi ITIUIII yttdf ¢JWdrds IruiTI GdfiiiuLliy Trubl Éliid Gdrfittld Weston and regular reporting lo the mo18bilily Foun(Jation ¢ontinuing to be 8 priority in this are8. A new part lime Fundraising Support rol8 will enable the Fundraising Teani lo d8monslrate the ifflpacl of the inconie generated which will play a key role in inspiring and engaging with our dedicated fundraisers. The partnership with Octopus Legacy 15 also continuing into a second yeor an¢J Ihe uptake ol the free wilb is in¢rea5ing in line with Ihp Fundraising Team's aim lo expond Ihe overall fundrLaiBing offer. Total resourcgs expgnded In the year and 31 March 2025 were £72,7m12024,' £66,8ml. Therg Incrga8e In oxpendllure 1$ due lo a combination ol setup and running costs lor services commencing during this and in the previous financial year and increase5 in wage and stall costs as a re5uII of continuing legislative changes in rninimum and living wage requirements and as a rasponsa lo thg csre sactar staffing crlsls. The deficit for the year was £0.07m12024'. delicit of £0.7ml and at the year end nel assets stood at £9.8m12024'. £9.9ml. The charity vonlinues lo face pressures on fee incotn8 as slalulory bodies seek lo achieve budgetary savings while economic ifficulties remain. In addition continuing legislation in the areas ol minimurn woge levels, coupled with the necessary ongoing rg$ponse8 lo rgcruiling and retaining staff, has result in in¢rgasing costs in the organisalions key areas of wages and salaries. The charity is continuing to monitor all cosis With a view to achieving savings whereiier possible and is also ernbarking on o programme of fee negotiation in the lighl of new pay rates. 10-
AUTISM INITIATIVES (UK) TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT AND STRATEGIC REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 ReseThe$ policy The trustees Consider the ¢harily'8 freo 1ès6rves pc>li¢y on a regu18r basis. Now mor8 than gvèr the trust688 ara aware that the charity needs to rnaintain suflirAenl reserv8S to allow il to not only meet lulure known commitments and liabilities bul also to absorb unforeseen selbacJ<s and to react lo change or lake advantage of opportunities. Th8 Irust88s also con8KJer it important lo be able to continue to advance the work of the charity by continuous programrnes of research and development into ils operations. Given this, the trustees consider that a target amounl ol beMeen the and six months of cora a¥pèndiluiè should ideally be mainlainad 88 free r8serv&s lo tsnsure Ihts abova 8nd lo givè the r&assuranee io beneficiaries and lunders. Based an the financial siatement5 10 31 March 2025 this wjId equate to commilling lo build a level ol free reserves in the lon9 term ol ¢ir¢a £25m. The charity is a subsidiary of Autism Initiatives Group I'AIG'I. A charity in its o%vn right. AIG'S principal objective is to continue lo advance and improve the work that is delivered by ils members Inrough programmes ol conlinuoijs research, development and Inve81rn8nl into all 8r888 of operations In order lo advance thi8. AIG $88ks donations from its subsidiary charities. Donations received are held in designated reserves in AIG for the benefit ol subsidiary charities ol the Group. Th8r8lor8 when ass8sslng the 18v81 ol fr88 rés8rvès avallablè lor th8 Charlty tha trust88s consid8r th8 cornblnéd levèl ol urndesignaled unrestritled reserves held in Autism Initl81iv8s IUKI iogelher with any design8ted funds in AIG, which heve arisen as a resull ol donations that hav8 been made. The Iruslees define the level of free reserves al any lime lo be the lotsl 01811 undesignaled unreslri¢led reserves less lh6 book valu8 ol fixed ass81s, n8t of any long tarm loans. As ai 31 March 2025 reserves werè £5.4rn 12024.. È5.51ml In lh8 c harity in addillon to r8servg9 held as dèslgnaled lor thé benèllt of subsldiary eharitl89. The trustees ar8 aware that the level ol fi88 resoNe8 In Ihtt charSly f8118 short ol the aspiratlonal targ81 thai they have 81, 6v6n when ConsOrIng any freo r888rvos that may be available to th8m in AIG, bul they are lully committed to working towards this Joal in the long term. Prlnclpal sourc•s of fvndlng The principal funding sour¢88 lor the Charity is fee income from Ictal authorities and education aulhorilies for $ludenl$ and adults cared lor and educated by the Charity. Investmentpollcy Th¥ Charity has the poNer to invest funds not imrnedialely required lor its general purpos8s In such inveslmenls as il deems Ill for purpose. Th¥ Charlty's Inv#slm•nt obl¥ctiv8s ar¥ to.. Gtsnerate incom8 lo further the obleel$ of the Charity. Safeguard the assets and business continuity of the Charity. Comply with the CondOn5 attached to resthctad funds. Ensure working capital and reslricl8d 16servès ar& always r8adily availabla in cash. Meel the requirements DI the RÈseNes Policy and the Strategie Pl¥n whilst onsuring that Ihe triistees fulfil their riduciary resporBibilities concerning ineStmentS Wlthout exc8eding their power5 of investment, The Charity's policy continues to be to maintain cash deposits rather than to invest in stocks and share5, properly (other than for 1h Charity's genèral purposasi or any olhar invastment. This PLAicy is kèpl undar ravitw. 11
AUTISM INITIATIVES (UK) TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT AND STRATEGIC REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Principal nsks and uncertaintses The trusleÈs have assessed the major risks to whioh the charity 13 expos¢d, ar¢ 5at15fied that Systems are in plarK to miligalts oxposure lo Ihg major risks. The trustees are cornmilted to adopling best practice in the identification, evaluation and costoffective o)ntrol of risks, to ensure that th& group's trxposurg is minimised or eliminattrd whore possible. In order to identify, 8nd rnanage risk a dedicated committee is in pl8ce, to whi¢h twslees, senior management and senior siaff all conlribule. an indapendtsni expgrt also forms part of the commillea. Principal areas ol risk identified 0$ o result of the pro¢es$es in ploce include.. Fiiian¢i41 Risk Th8 highest risk identifd is the irnpact of the current econamic cliwale on revenue strearns frotn stalulory b(yJies195Wo of the group's incorne is derived from these sources) and the effect ol external 1nuenS and legislation on its ability ID man8ge cosis. To manage this iisk a stiing9nl budg8ting procedur8 has b88n gsiablished lo identify and maxinise all incorng slrgam$ and lo lightly manage cost Gonlrol. In addition, an ongoing prograrn of reviewing and updating the entire organi5alion's opgrating procedur?G and poli¢i¢¢ ha$ wmrn?n¢od. The group ha$ al$9 invgstgd in gxpanding its furaISIng dfpartm¢nt in 0rdg1 to identify and tnaxitnise in¢orne slrgarns frotn alle'nalive funding sourcgs. Operntional Risk EnsLJring the provislon ol Ils servlcas to th8 many paople affected by ASC who are s8Nèd by the group rèmains ol thè hiJhaAI ordér. Qiiality asAiirancè l# olvèn thé hlJhè$l priorlly wlthln tho orthiip, 8èNieA$ ar8 aiit)j4e,t to èxl¢>mal Inlpotrtlon from ragulalory bodies, and contract complianc8 r8vi8ws. In18rnally th8 Quality Assuranc8 Manager, Cowordinales p06r ravi8WS and Intemal insp¢¢tion and rèviews, the organisalion 1$ also part ol th)é Autism Partnership Validation. a peèr VièW pro¢ess èveloped through th6 Auusm Alliance. Health andsafety A detailed plan of assessments, training ond reviews h95 been developed and implemented Ic) ensure the physic81 risk of injury or liability lo any 9grvl¢e user, stsff member or rnemb8r of th public when accessing the Chadly's faclliiles or services Is minimised, In addStion to Ihtr abov8 a d¥tail¥d risk roglst#r is k•pl and r#vi8wd by tha trusltrtrs and Ih¥y ar¥ salislad that lh# syst•ms in pla rnanage exposure to the rnajor risks identified. Business continuity plans exisl for every rna1 Service area and these are reviewed regularly. Slruclure, govemance and management Autism Inltlzllvès IUKI Is a company Ilmitod by guarantèè and Is govamgd by Sts Mamorandum and Artlclès ol AssocSatlon incorporated 26th October 1989. as arnended by special r8solulion dated 30th January 1992, 8th December 1997, 3rd July 2000, 22nd May 2004. 261h November 2007 and certiliGgte ol incorporation of change ol name dated 22nd June 2004. It is r991$1gr¢d 1th Ihg Charlty Comm15$1on and th& Offl¢e ol Ihg S¢ottlsh Charhy Rggulo10r. On 20 February 2025, the Board ol Aut15m Initiatives IUKI decided to withdraw as Founder Member of Autism Initiati¥es Iialand IAIII.This dgcision was mado indgp£ndantly and reflècls £ stratègic witènlion lo support All's futurè autonomy and 5irnplify the group's governance slruclure. Legal lorrnalilies are ongoing, and Ihe tran511ion will result in All operating independently outside the group. The Boards are working towards agreeing a mutually acceptablè limeframe for compleling tha transition. ansuring that tha pro$$ is mSna9 smoothly and rgsponsibly. In Septembèr 2024, Board ol Autism Inrtiatives Group IAIGI. which inclwjes Autism Initietives IUK}. Con15$10ned an indepèndent governanco revigw The review ideniified are8s for dgvelopment and improvtsment. and Ihtr Board ha8 committed to itnplementing the recommendations in phases. 12-
AUTISM INITIATIVES (UK) TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT AND STRATEGIC REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Tnistees The trustoes, who are also the directors for th¢ purpos¢ of company law, and who served during the year wÈre'. Irs R V Carlar Ir J Mccanhy Nlrs E V Slaler Ir 8 E Williams Irs C Owen Is M Lambden Irs E Heron Mr A Gralriger Mrs L P Matthews IrJSMRoith Irs E L Lowè Nlr5 N F Gallagher IR88igned 29 April 20241 (Appointed 24 July 20251 (Appointed 24 July 20251 (Appointèd 24 July 20251 (Appointed 24 July 20251 The Gh¢rl¢y olms ¢0 molntaln a dlverse mlx of skllls and experl¢nce wl¢hln the Boord of Trusiees thor supporrs Ihe governance and management of the charity. tru8teeg undgrtake an induction and tr8ining programtng. Non8 of th• trusteès has any b8n6flclal int8r•st In thg ¢tJmp8ny, All of the tru$lg9$ arg rnembgr$ of the cornpany and guarantee 19 conlribule £1 in the evenl of 8 winding up. Rlsk Management Th8 truste85 hav& a rS8k manag8m8nl strat•gy that comprlsas ol.. A yearly review of the risks that the Charily and the grtsup mèy f8ce. A system of 8stablishing the high risk factors and a pioc8dure to mltigat& Ihe risk. The irnplemenlailon of procedures deslgned to mlnimise any polenli&l impact on the Chariiy should those rlsks Inalerialise. This work 1$ ongolng and tho partieLJlar lorrnulallon ol thè risks idèntllled through thè procÈdur8 allow lor thé conlingèney plans to bo drawn up through Ihe Idenllflgd risk proc8dur8, the main locuses being corporate dsk, Th8r8 Is also a robust rlsk manag8ment procedur4 thal looks at thè direct risks faced by lh¥ Individuals that ar8 SUPFOrt8d dirèctly by Ihe Charty. 13-
AUTISM INITIATIVES (UK) TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT AND STRATEGIC REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Business Planning The Busin&8s Plan, which is ravisiled on a rtrgular basi8, is based on detailed rgview of th8 organisalion, aims and it8 objectives and provides the framework, based on the cor8 values, through whith the orgBnisalion is managed. The plan provides a clear stalemenl of the current position and him the Autism Initiatives group will overcome any challenges it may facg and, cnlically, Continuo lo meg1 the ne$ds of the individuals the group support, their lamilies and other partners. The ¢urrenl plan is base(J on 8n understanding both ol the needs of individuals with gulism, their ¢8rers, other partners and Autism Initiatives IUKI'S resources and lays out tho kay issues and objectives for the org8riisalion. The plan sets a ¢hallenging agwda for the medium lemi future of the organisotion. These objectives will be achieved because Aulistn Initiatives IUKI.. is firmly rooled in the comrnunilies in which it worf(s and where ils service users live. is commilted lo delivering personalised support lo individuals with autism and their carers. which puls Iheir needs ai the tre ol il5 work. establishes partnerships with those it supporls, thoir fomilies and corers, wrth MmISSIOnerS an¢J outside ag¢n¢ies. has a positive and enthusiastic'can do. attitude Ihrouglioul Uie society. believes in the valLJes on which ils 5er4ices are based. Ilsleng and learns from its experlgnctrs, maln181nlng r9fl9¢11vg pro¢11¢g Ihroughoul. activgly enjoys providing a wide range ol Individual and personal services. which Support people and their famili88. is unafraid of change or challenges. has an over-gr11)g repu181ion lor providing high quality c8re, education and support for the individuals who lall wlhin the autism continuum. and their families. A sèt of strategle alms and prlorltiès for thé organlsatlon has d8v8lop8d whlch IocLJS8S on d8livaranc8 of robust and growing seNices in the Autism Initiatives way. This plan. which is regularfy VIWed recognises the changing landscape ol social care lh¢ inGrea5ing Gotnplexily of referral8 re1Ve by th? organi3alion. The Chief Executive has an exeiyjlive management team which comprises the National Directors lor England, Ireland and Scotland, logether with the Diredors of Finonce, and Human Resour$. He has principal r¢sponsibility for lieising with external agencles. e.g. Ihrougli p8rtnershlps. The Chlel Executlve Is algo the Company S8crelary and Ilalses dlrectly wllh Ihe Board of Trustees. All gxeculive dire¢lor5, who are not directors lor the purposes of company law, havg $pe¢ifi¢ rgspon$ibililig$ in Ihgir own area and form th2 executive group advisin9 on the corporate and strategic direction ol the oryanisation rewirtin9 directly to Ihe Chl&f E¥ecutSve. Remuneration policy Tha Board of Trustees Is rosponslbla for rèvlèwlng tha pay of the sanlor &x8cutivè staff. The Board porlodically banchmark again51 pay18v815 in olher comparable organisations of a sirnilar size, with the 5UPPOrt of 8Xternal advice as r8quired. 14-
AUTISM INITIATIVES (UK) TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT AND STRATEGIC REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Promoting the success of the charity In a¢¢ordanc¢ wth $g¢tion 172 of thtr Cc)mpanig$ A¢1 2006 g¢h of th¢ tru$l¢&s acts in Ihg way Ihot hg or $hg ¢onsider$. in good faith, would most lik81y prornole th8 sucGes5 of the Gharitable company lor th8 benefit ol 115 rretnb8r3 as a whole. The trustees hae regard. amongst other rnatters, to the. lik91y con6equ8nc95 of any dgcisions in thg long-t8rrn. intsrpsls of Ihe ¢haiilablg mpanY'S employg9S. need to foster the charitsble companls relats'onships with suppliers, cuslorners and other key stakeholders. impaGI ol the charitable company's 0rationS on cornmunilies and the environment. ¢J951r8billly 91 Ihe charitable cornpany mainlainlng e rgpulallon lor high stsndards of bu51ne55 wnducl. n88d to act falrly as b8tw8en m8rnb8rs of the cornpany, Auti5rn Initiatives IUKI depends on the trust and confidence ol ils stakeholders lo operate sustainably in the long term. The Charltabla cornpany saèks to pul its s8rvlc8 usars best Inlèr95ts firsl. Invosls In Its gmplDy8aS. SUPPOrts the CDrnmunlll8s In which il op8ral85 and 51rives to work posib'vely alongside p80ple with aut15tn, thèir larnili85 and carers providing Specialist services tailored lo each individual whilsl m8inl8ining the fin8n¢i81 stability of Ihe charil8ble company, Section 172 congiderolion$ arg ¥mbgJdgd in d¥¢ision making al Boordlgvol and throughout Ihg company end &oup as a wholg. lssugs, factors and s¢akeholder5 which Ihe trustees triave considered when diharging their duly under geGlion 1721118re delailed in throughout this Trustee5 Report 8long with th? charitable company s vision, purpose. and values together with the ri5k5 facing thé organi8ats.on and th8 mits'galing action tak8n. When maklng deGision5 the Trustee5 revievi both the ImmEtJiale ind longer (erm ImpltIonS ol the decision an¢J look lo balance finanGial and GomplianGg ¢onsidgralion5 With Ihe lo deliver our mission lo Ihg bengfil ol aulislir people and larnilies, In particular, tha Trusle8s consld81'. Impjet on •mploy••s Aullsm Inlllallves vl8w$ 118 employees as Ils most Imp¢rtanl resource, 11 1$ their p8rforrnance that d8lemlnes tha quallly of services provided and Ihe ability ol the Charity lo meet 115 core objectives successfully. Staff trainin9 and wèlfare are al thè forefront of our op$raiion$ with training being rnainlained throughout a staff member's I118V&$tNv£b1rtIFl1kI1[f4j¥11tsIÈIRE6R8ury4PB5EvCOncern lo them by means of a regular Consuliav• Committ00 and team m••tings. In accordance wlth the Group 8 equal opportunities pollcy, th8 orgenisotion has long 88teblished fair employmant practices Sn th8 recruilrnent, selection. r8t8nthon and training of siaff with di%abiliti8s. Tru5t88s and slafl al all 18vels participate in self-asses5ment reviews on an annual basi5 seeking to identify Sreas for Continuous improvement growth. Stak•holdws The Group works to a specific philosophy and within an understanding ol the aulislic person inlomied by our 5 Point Star Approach. This involves understanding, motwalin9 and coMmuni¢8ting wth the people %ve wotl¢ with alongside eslablishing the nature of their sensory perception 8nd managing expectations. Maximi&ng thè benefit of our services lo our Service User5 and ensuring they live the most independent lives possible is Dur main priority. 15-
AUTISM INITIATIVES (UK) TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT AND STRATEGIC REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Throughout our rasponse lo the panden)i¢ there ha$ b&&n a focus on malntainlng 88 much normallly as posslble lor lh& beneficiaries, and ensuring that their quality ol life is mntained, where Ihare have been difficulties lor people supportad end lafflilies we hgve worked together lo find solution5 to these. Autism Initiatives undertakes regular and comprehensiv8 reviews of its sepiices Ihat involve its users and stak8holders. Results of these reVIeS are reported to the Trustees. Th• wldor ¢ommunlty When planning our aclivities Autism Inilialives aims lo be a helpful provider, keen to support Lacal and Health ALrthorities. Similarly, we hove evidenced good portnership working with $lakeholder$ and families, being fl¢xibl¢ and innovative is al Ihe heart of our $trateqic arns. Many of Autism Ini1181ives services, such as our S¢ho¢l, OSSME servi¢es, Resource cenlres and One Slop Shops are on irnportanl part ol their local communities and se8k to traintain a visible presence in local wmmunily life. Disabled persons Applications for ernployment by disabled persons are always fully considered, bearing in mind the apliludes of the applicanl con¢erned. In the ovenl ol memb¥s ol stoff becoming disabled, every effort is mode lo ensure thot their employmont within the charity continues and that the appropriale118ining is arranged. It is the poliw of the charity that the training, careei developTnenl and prOTtIon of disabled persons should, as far as Possible, be identical lo that ol other ernployees. Employe• Involv•m•nt Th8 charlty's pollcy Is to consult and dlscuss wlth 8mploy88s, through unlons, staff counclls and at rnè8tings, m8tl8rs lik81y to affe¢t employees, inleresls. Inf0m)aon Df mattèrs of concèrn lo amployè89 Is glven IhroLJgh Informailon bullètlns and raports whlch seek to aehl8v8 a common avlareness on the part of all employees ol the financial and economic factors affecting the group's performance. En•rgy and ¢8rbon r•port Autism Inili81iv&s IUKI Is not rgquired lo report ils own energy and carbon informolion as il is parl of a group IAulism Inilialivgs Group) which reports trese rnatter¥ on a 9uP basi5 8nd the group report is prepared lor ¢hg Sa financial year. Audltor DSG resigned as auditor on 11 September 2024 due to an internal reorganisalion. On the same day. OSG Audit Limited was aptx)inled lo contr'nue Ihe audit en Jagemenl wilhoul inlerruplion. This ¢hange ielle¢ts a legal reslru¢ttJring ol the 8udrt firm and does not affect the scope or c)nlinuily of th8 audit engag8ment 16-
AUTISM INITIATIVES (UK) TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT AND STRATEGIC REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Disclosure of information to auditor Each of Ilie tIU51ee5 ha5 coiifirnied Ihat IliEre 15 no InforatIo17 of which they ale aware wliiGli is relevant to the audit, bul ar vihich tha audilor is unawar6. Thèy havè lurthar confirmad that thèy havè takon appropriatè st8ps to KJ&nlfy such ro18v8nl information and lo establish that the auditor is aware of such inlorrnalion. Th8 Irust&&s' r8POrt, including the strat89ie r8port, was 4)prov8d by th8 Board c>f Trust&8É. Ir B E Williams Trustee 27 Augusi 2025 17-
AUTISM INITIATIVES (UK) STATEMENT OF TRUSTEES. RESPONSIBILITIES FOR THE YEAR ENDED 31 MARCH 2025 Th8 Irust88s, who are also th8 directors ol Autistn IniliatlV85 IUKI lor th8 purpose of company law, are r85ponsible for preparing the Trustees, Report and the financial slaternt5 in accordanTr with applirable18W and Unrted Kingdom A¢¢ounting Slandards jUni¢ed Kingdom Génerally Atcepted Accounting Pradi¢o1. Company law requires the trustees lo prepare linancial statements lor each financial year which give a true and lair view ol the slate of affairs ol the charity and of the incoming resources and application of resources, including the income and expenditure, ol the charitable oompany for that year. In pi8paring these financial statetn8nts. the trustees are 18quir8d lo select suitable accounting policies and then apply them con51Stently,' observe the rnelhods and principles in the Charities SORP.. make judg8rn11Iils and asliiTialds that are r&asoiiablv and prudent.. state whether applleable UK Accounting Standards havè b88n followéd. subl•ct to any rnat8rial d•partur•s dlsclosed and ¢xplained in the financial stalomonts., and prepare th8 financial 51at8tn8n15 on the going concern basi$ unlèss 11 is inappropdata lo presum8 Ihal Ihe charlly will Continue in operation. The trusleèg ar8 responsible for keeplng adequate accountlng rÈ¢ord$ that dis¢lose wilh rèasonablè 8¢cura¢y 81 any me the finaneial pts$ilion ol tha charity and enable them to ensurè that thè financial slatani8nts eomply with tho Compani8$ Ael 2006. Th8y are also responsibl8 for sa18 Juardlng th& assets ol th8 charlty and henctr for taklng r8asonabl8 steps tor th8 pr8v8ntion and dele¢tion of fraud and other irr&gul8rlties. 18-
AUTISM INITIATIVES (UK) INDEPENDENT AUDITOR'S REPORT TO THE MEMBERS AND TRUSTEES OF AUTISM INITIATIVES IUK) Oplnlon Wts h8V& 8udited the finan¢ial stslamènls ol Autism Inilialivas IUKI jlhe 'ch8rty'l for ihe year ended 31 M8r¢h 2025 which compri88 th8 Stat8menl of financisl activi1188, th8 balance sheet, th8 Stat&m8nt of cash flows and not•s to the financial slatements, induding significanl a¢¢ounling policies. The financial reporting framework th81 has been applied In their prgpar81ion is applicabb18w and Uniled Kingdom Accounting Siandardg. including Financial Reporting Slandaid 102 The Financial Reporting Standard applicable in tha UK and Republic of Ireland (United Kingdom Generally Accepted Accounting Pradi¢el. In our opinion, the financial staternenls.. give a true and lair view ol the slate ol the charitable company's affairs as at 31 March 2025 and of ils incoming r¢sour¢8s and application ol resour¢e$, including rts income and expènditure, for the year then endéd,. havé b88n property prèpar8d In accordanc8 wlth Unit8d Klngdom G8n8rally Acc8ptèd Accountlng Practlce.. and have been prepared in acc(rdance wrth the requirements of the copaNieS Act 2006. Basi8 for opinion We conducted our audrt in accordan wilh International Standards on Auditing IUKI IISAS IUKII and applicable law. Our r&8ponsibili1168 undor those Standards arts lurthar d8s¢rib$d in the Aiidilors 1&8ponsibilili&s forth& audil of the fin&n¢i&l stal&ments section ol our report. We are independent of the charity in accordanca with the ethical requirements that are relevant to our gudit of Ihe lin8nc481 Slgtempnls in the UK, including the FRC'S Ethic81 Slandaid. and we have f(Jllilled our other elhi¢al responsibilities in accordancg wilh these rgquiremenls. We bgli$ve that the audit eviden¢s wg hgve obtained 1$ sufficient arKI appropriate io provide a basi5 lor our opinion. Conclusions Telating to going roncern In audlllng th8 Ilnanelal slatam8nt$, we have eon¢luded that thè tru$lts86' use ¢1 thé golng con¢6m basls of a¢countlng In thè preparation ol Ihe linawial slal8m8nls is appropriate. Basèd on Ilw work n8va p8rforn. w4 h8vè not Idèntlflèd any m8lèrlal uncèrt8lntl8a rèlatlnu to èV8nls or eondltlong that, individually or collec'Vely. may cast significant doubl on the charity's ability lo continue as a going concern for a period of ai 108sI Iwelve months Ircm wh8n thè finan¢ial $tatementS 8ro 8ulherlsed lor Issua. Our responsibilities and the responsibililiÈs ol the trustees wilh respect lo going concern we de6crib&J in the relevant se¢lions DI this report. Othgr Infomiatlon Th8 other information comprls8s thè Infom)ation Includ8d in the annual rèport other than th8 financlal stal8m8nts and our auditor's report Ihereon. The trustees are responsible for the other information contained within the annual reporl. Our opinion on the financial slaternents does ml cov8r the oth8r information and. except lo the 6xlent otherwise ¥xplicitly 51aled in our report, wtr do not expreay any form ol asyiJrMn¢e conGILJsion th#r#on. Our re5ptsnsibillty is to rtrad the othtrr information and, in ning so. consider whether the other inforrnalion is materially inconslstenl wilh the financial statement5 or our knrjwledgp obtaingd in th• coursa of tha audil, or othèrwisa app$ars to bè materially misstat$d. If wè idèntify such material Incon515tencies or apparent malerial rni5Statements, we are required to deterine Nvhether thi5 gives rise to a matertal misstatement in the fin8nGial stalemenls themselves. If, based on tre work we have perforrned, we conclude that there is mat¥rial misstatttm¥nt of this othèr information, w¥ are rèquirdd to raport thal fact. We have nothing to report in this regard. Oplnlons on other mattgrs proscrSbed by tho Companl8s Act 2006 Iii our opinion, based on the work underiaken in the course of oui audit.. th8 Inlomalon Ven In the IrLJsl89s' roport lor the Ilnand81 ye8r for which the fin8n¢lal stsloments are prepared, whl¢h indudes the directors, report and Ihe strategic report prepared lor tre purposes of cornpany law, is consistent with tre financial stalemenls.. and thè stratsgic rèport and thè diractors, report includad within thè trusloas, raport havg baèn praparad in acctsrdancè with applicable legal requiretnenls. 19-
AUTISM INITIATIVES (UK) INDEPENDENT AUDITOR'S REPORT (CONTINUED) TO THE MEMBERS AND TRUSTEES OF AUTISM INITIATIVES IUK) Matters on whlch we are requSred to report by excepllon In ihe light ol tha knowbdge and understanding ol tho charity and ils ènvironment obtained in the course of the 8udil. w6 hav8 not idenlffi8d mat8rial misstal8m8nts in the Strateg report or the directors. r8POrt includ8d within th8 tru8t88s' report. We have nothing to report in respect of the Idlowing matters in relation lo which the Companies Act 2006 requires us to report to you rf, in our opinion.. adaquat& accounling rècords hava not baen kapt. or rgturns adequate lor our audlt have nol bg8n recèived from branches not vi5rt8d by us.. or lh8 flnandal sla1om*nl$ arg nol In 8grgen)&nl wllh Ihg accounlSng record8 and r&lurn8,' or certain disclosures ol trustees, remuneration speorfied by law are nol made., or w¢ h8ve not re¢eiv¢d all the information and explanations we reqLJire lorour audil. Responsibilities of trustees As èxplainad mora full in tha statemanl of Iruslaas, rèsponsibilllias. the trustees, who arg also thè dlraclors of tho charity for the purpose of cofftpany law. are responsible for the preparation of the financial 51atemenls and for being Sa'sfied that they give 8 true and lair view, and for such internal control as the trustee5 determine 15 necessary lo enable the preparation of financial sla18mgnls that ar8 fr88 from material misstal8m8nt, whéther du8 to Ifaud or Orror. In pr8paring th8 financial slaletnenls, Ihe trvslee5 are reSpsIble lor a55e55ing the charity's ability lo continue a5 a going wncem, disclosing, a5 gpplicable, matters related lo going concern and using the going concern basis ol accounling unless the trustees erther intend lo liquidat8 Ihè charitable Company or lo ¢&as• op8rats"ons, or have no realistic altèrnative bul lo do $0. Audltor's r¢$ponslblllllo5 fc•r thg audll of thg Ilnanclal •tsl¢rngtrts Our objects'ves are lo obtain reasonable assurance aboul whether the ffi'nancial statements as a whole are free from material misstslement, whether due to fraud or error, ond to issu¢ an ¥udilorfs report that in¢ludes our opinion. Reasonable assuranwe is a high levgl ol a$$uran¢e bul is not a guarantee Ihal an audil ¢onducled in accordanc? with ISAS IUKI will aayS dgle¢t 8 material mi5Statemenl when il exists. Misstatements can ar1 trorn fraud or error and are considered rnalerial il, individually or in th¢ 0ggrcgot¢, Ihcy ¢ould r¢o¥onobly bc 0Xp¢¢d tg influcn¢¢ th¢ ¢¢gnomi¢ do¢i8ions of tokcn gn th¢ bo81$ of these financial 8lalem8nls. The extent to which our procedures are Capable ol detecting irregularities. in¢ludin9 fraud, is detailed below. Capablllty of tho audlt In dotoctlng Irrogularltlo$, Includlng fraud Based on our discussions with Ihe charitys management and the Trustees, we identified that the follo¥wng laws and reguIBtions ore significant to the entity.. Those laws and regulations con8id8red to have a dir8cI effect on the financial slaternenls include UK financial reporting slandards and Charity Law. -20-
AUTISM INITIATIVES (UK) INDEPENDENT AUDITOR'S REPORT (CONTINUED) TO THE MEMBERS AND TRUSTEES OF AUTISM INITIATIVES IUK) Those law5 and regulalion5 for which non-cotnpliance rnay b8 lundatn8ntal lo the op8raling asp8Cts of th8 charity and therefore rn3y have a material effect on Ihe financial slalernents include compliance with the charitable objectives, public benefit, fundraising r89ulations. $2feguarding and health and safety legislalion. These matters were discussed amongst the engagement tearn al the planning stag& and the team remained alert to non-compliancè throughout thè aLvJil. Audit procedures undertaken In response to the potential risks relating to irregularities Iwhich Include fraud and non-compliance with laws and iaaulationsl cotnprised ol.. inquiries of rnanag8ffl8nl and th8 Truste8s as to whether ihe 8nlily complies with Such laws and regulations., enquiries with the same concerning any actual or potential li119ation or claim5', inspection of relevant legal correspondence. review of Trustee meeting minule5' tesling the aFproprialene55 of journal &iitriE)s', and the performance ol andlytiLal r8v5ew to id&nlify uneKpf)Ltvd movemènts in account balances which may be indlcatlv8 of fraud. No Instances of mat8ri31 non.compliance wer& idenllfièil. How8vgr, th8 likèlihcod of datèctlng Irragularillas, Including fraud. Is lirnited by the inherent difficulty in detectin9 irregularilie5, the effectivenes5 of Ihe entity's controls, and the nature, timing and •xlent of the audll procedur85 p8rforrned. Irr8gul3rllles Ihat result trorn fraud mlght be Inh8r8nlly more dlffScult lo detecl than irregularities Ihal r8suII from error As 8xplainad above, thara Is an unavoidat4e risk that material misslatemenls may not b& etected, eien though the audit has been planned and performed In accordance with ISAS IUKI. A furth8r d8scripllon ol our r8sponsibiliti88 is availabl8 on tha Financlal Raportlng Council's website at.. https'.IMw.frc.org.uklaudilorsresponslblliiles. This descripllon forms part of OLY audllols ieport. Ube of our report This report 15 made solely to the charitable cornpany's mernbers, a5 a body, in accordance wlh Chapter 3 01 Part 16 of the Compani8s Act 2006. Our audit work has b•8n und8rtak8n so that w8 might slat• to th8 charitabl• company's rnemb8rs thos8 matters w8 ar8 r8qulred to stalè to Ihém In an auditor's r8port and lor no oth8r purposé. To the fullest 8Xtènt pèm)1tt8d by law, we do not 8¢¢epi or assurne responsibility lo an5one other than Ihe ¢h8ritable eornpany ancl the ch8ril3ble ¢omp8ny's momb•rs as • body, for our audit work, lor thi$ roport, or for th• opinions we have fomied. Jean Ellis BA FCA CTA Isenior Statutory Audilorl For and on bohall of DSG Audit, Slalulory Auditor Charterod Accountants Castle Ghamber5 43 Castle Strègt Liverpool L2 9TL 27 August 2025 21
AUTISM INITIATIVES (UK) STATEMENT OF FINANCIAL ACTtVlTIES INCLUDING INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 31 MARCH 2025 unrtrict• Rostri¢t•d funds funds 2025 2025 Total Unre8tri¢tod Restri¢1od funds lunds 2024 2024 Total 2Q25 2024 Notos In¢omo from: Danations and legad6s Charitable aBlivities Inveslments 492,361 66,255,983 221,981 967.291 4.646,224 1459.652 70 902.207 221,981 312.723 60,166,391 157,1S4 1,168,299 1.481.022 4,255,800 64,422.191 157,154 Total ineome 66,970,325 S,613,S15 72 583.840 60,636.266 s,424,090 66.060.367 •ndlluro on: Rir ising lunés Charitable aciivilie5 110,615 66,935,635 11D.615 72 542.582 52.87D 61,373,356 52.870 5,353,569 66,726,¥25 5,606,947 Total •xp•ndlturo 67,046,250 5.606,947 72 653,197 61,426,226 5,353,569 66,779.795 Gross transfers bèlwtstsn funds N•t l¢xp•ndllur•llln¢om• for tho yearl Net movement In funds 165.867 116S,8671 175.92SI 6,568 169,3571 1624,0911 195,3371 1719,4281 Fund balance8 al 1 Aprll 2024 7,055,073 2,255,352 9.910.425 8,279.164 2,350,689 10,629.853 Fund balancos at 31 March 202S 7.579,148 2,261,920 9841.068 7,655,073 2,25S,352 9,910,425 Th6 $tat8ment of financial a¢tivili65 includes all gains and108s88 re¢ognised In the year. The stBlemenl of financial activitieg intsludes 811 gains and losses recognised in the year. All income expenditure derive from eonlinuing aetiviliès. The slatampnl ol financial activilifrs also complies wilh tho r&quirgmgn1s for gn in¢omg and gxpgndilurg accoijnl undgr th¢ Cotnpanies Act 2006. -22-
AUTISM INITIATIVES (UK) BALANCE SHEET AS A T 31 AIARCH 2025 2025 2024 Notes Flx•d ass•ls Tangible as(5 Investments 14 15 1,340.945 1.288.831 1,J40,94G 1.288,832 Currgnt assgts Det)tors Cash at bank and in hand 16 8,188,557 5,557.084 7,027,312 6,435,196 13,145,641 13,462,508 Crgdltors= amounts lalllng du• wlthln on• year 18 15,245,519) 14.840,9151 Net current as8018 8,500, 122 8,621.593 N•t a8S•t$ 9,841,068 9,910.425 Incorne funds Restricted funds Unreslricled funds Designated lunds General unstriCted funds 20 2,261,920 2,255.352 21 824,000 6,755,148 824,000 6,831,073 7,579,148 7,655.073 9,841,068 9.910.425 Th8 financial slatemenls were approved by the Trustees on 27 August 2025 B E Williams Trustee Mrs C Oiyen Trustee Company rggl$lrotlon numbor 02436777 -23-
AUTISM INITIATIVES (UK) STATEMENT OF CASH FLOWS FOR THE YEAR ENDED 31 MARCH 2025 2025 2024 Notss Cash flows from operatlng actlvltl•s Cash absorbed by oper8lion8 27 1882,6811 I1.486,6) Invèstlng actlvlt5•8 Purchase of langibltt fixed assets Proceeds from disposal of tangible lixgd assats 12G1.2031 1340,1801 43,791 221.981 Investrnenl income received 157,154 Not Gash gengratpd fromllu50d Inl IIiv05tln9 aGtl¥ltlp5 4,S69 1183.0261 N•t ca8h g•n•rat•d from flnanclng acllvltl•s N•t d•cr•aM In cagh and ¢a$h qulval•iit$ 1878,1121 11,669,992) Cash and Gash equivalents 8t beginning ol year 6,435,196 6,105.188 Cash and cagh equlvalenl at end of year 5,557,084 6.435,196 -24-
AUTISM INITIATIVES (UK) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 Ac¢ountSng pollcle8 Ch8rity infowmation Autism Initiatives IUKI Ss a prlvate company limited by guarant8• Incorporaled in England and Wales. The r8gisler8d office is Sefton Hous•, Bridla Road, Pat•r5field Housè, Bootlé, L30 4XR. 1.1 Accounting conventlon Th& financial stalem&nts hav8 b88n pr8parèd in aceordanc& ivith lh8 d)arity's M8morandum and Artid8s of Association. the Companies Act 2006. the Charitie5 and Trustee Inveslrnenl IScotl8ndl Act 2005, the Charilies Accounis (Scollandl Regulations 2006 las amended) and Accountiiig and R8POrting t)y Charibes.. Slaternenl ol Recommended Practice applicable to charities preparin9 their aecounls in accordance with the Financial Rèporting Stand8rd appllcablts in the UK and Rapublic of Irèland IFRS 1021 laffeclkve 1 January 20191" The charity Is 8 Publ1¢ B8n8fi'1 E'tY as delin8d by FRS 102. The COuntS are prepared In sterfing, INhich is the fvnctional currency ol the charity. Monetary amounts in these rinencial statèmènts arè roundad to Iha naarèsl £k, The financial stalements have been prepared under the historical cost convents'on. The principal accounting policies adopted are stsl ¢ul below, The financial st8lements presenl inlorrnats'on about the charilablg cornpany an inaividual undertaking and not about its group. The charitable company has not prepared group accounts as il is exernpl trom the requirernenl lo do 50 by secUon 400 of tha Companias Act 2006 as It Is a wbsldlfjry und9rtaklng Df Autl$m Inlllellvgs Group, o ¢horllable company incorpor3led in England and'Nales. Autism Iniliativtrs Group repla¢gd Autism Inib'olives IUKI as Ib$ ullimalg ¢onlrolling p8rty ol th$ grc)up following o group reorganisalion in April 2017. The linanci8151aletnenls ol Aulistn Initia'Ve3 UK are consolidated in the financi81 stalernenls of Autism Initiatives Group and the consolidated financial Statements are available from ils registered office I S¥liuii Huu¥¥,Brld41 RuaQ,8wll¥.L30 4XR, 1.2 Golng concgm Al the tirne ol approving the financial slaternenls, the trustees h8ve a reisonable expectglion thgt the charity has adequalo resources lo continue in operational exi$l&n¢8 lor th8 foreseeabla future. Thus th$ trust&&$ ¢onlinu& lo adopt the going concem basis ol accounting in preparing the financial stalemenls. 1.3 Ch8rll8bl& fund$ Unre5tricled funds are available for use at the discretion of the Iruslees in furiherance of their tharitable objectives. Dèslgnal•d funds compris8 funds which hav# been set asid# at thè discietion of thf trusl*s lor spedflc wrpos8s. Th¥ purposes and usgs ef the dèsignated lunds are sd out in thè notes lo the financial staternenls. Reslricled funds are subject to spe¢rfic conditions by donors Qr grantors as lo how they may be used. The purptsses and uses ol the restricted funds are sel out in the notes to the linanoal sialernenls. 1.4 Incorne Income is recognised whan tha charity is legally enb.lled lo it after any performance conditions hav# been mel, tha amount5 can be Treasured reliably. and it 15 probable that incorne will be received. Cash donations are reGognised on receipt. Other donations are reGognis8d once the charity has been nolified of the donation, unless perforrnance condilions requi deferral ol the amount. Income tax recoverable in relation to donations raci¥sd undgr Gift Aid or daads tsf covsnanl is rècognisod at the limè ol tha donation. -25-
AUTISM INITIATIVES (UK) NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 A¢¢ounting policies Icontinutdl Leg8¢ies 8re re¢ogni8ed on receipt or othetwi$e rf the ¢h8rity h83 been notified of an impending dialribution, the amount is known, and receipt is expect. 11 the amount is nc known. tha legacy is treated as a contingent asset. Education income is primarily from Local Education Authorities and is accounted lor on an ewrual basis and is included in unr9Strietod incomè. Client support in¢ome is primarily Irorn Local AuthDrities lor services provided and 1$ a¢counled on an aco'uals b8SiS. This income is iKlud8d in unrestrieted income. Gran18 are trtraled as r8s1rlclgd funds W they are for 8P8¢lflc purpose8. All grants aro Inclucl8d vihon the Charlty Is enliued to the moni8S. No amounts are included in the finenc401 ststements for services donated by volunteers, 1.S Expendliurè All expenditure is accounled for on an accruals basig anLI has been classified und8r headings that aggiegate 811 eosls related to that category. Restricted expenditure is set against restricted income. Th? ¥pg¢ili¢ ba$es used are as follow$'_ Cosls of generating voluntary incorne comprises the Cosis associated with allracling (Jonalions an¢ grants. Charitable expenditure coniprises direct 8xpendilure in the furtherance of th8 Charity'8 objectives. Govemance cost5 in-lude those incurred in the governance ol its assets and are a5sockiled with constitutional and slaluloiy rgqulr¢mgnl$. Support costs which include the central or r9gional lunclion5 such as ggn9ral rnanagerngnl, fi'nancg, hurnan resources and property, are allocaied across the categories ol Charitable expenditure. The basis for allo¢allon has bggn &xpl8ln4d In the notes lo Ihg accounts. 1.6 Tanglbl• Ilx•d ass•ts TongSb19 IIx9d assols aro Inttlolly m&o$ured 01 cost ond sub$¢qugnlly megsurgd al cost or voluallon, nel ol dgprg¢1ollon and any impairmenl1058es. Depreciation is recognised 50 8$ to write off the eosl or v8lualion ol assets less thalr residual v81ue$ over trelr useful lives on Ihe following base5'. Leashold propety Property improv6mnts Flur8S, fittings & equipment Motor vehidès Over the life of the lease 10 /0 and 20.10 Straight line 250A and 33,10 slraighl line 25'k and 33% redu9 balanc The gain or loss arising on the disposal of an asset is determined as Ihe difference belween the Sale proceeds and the carrying valua ol Iha assat, and is rècognisod in Ihg stat$mant of financial aclivitiss. Asse15 und#r £5,000 ar* nui caplla115#d and ar8 ¥xpens8d in the year in which they are Incurrèd. 1.7 Flxed asset Investrnen¢s A subsidiary is an enlity controlled by the charity. Control15 tre power lo govem the financial and operating policies of the ents'ly so as Its obtain benefits from Its activities. -26-
AUTISM INITIATIVES (UK) NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 A¢¢ounting policies Icontinutdl i.e Imputrmont of f0d thssèts Al each reporting end date, the charity reviews the carrying amounls of its tsngible assels to determine whether there is any indication that those assets have sufferocl an impairment loss. 11 any such indi¢alion gxists. Ihe woverablg amount ol the aet is e5tirnated in order to delerrnine the exlenl of the impaimient Ios5 lif any!. 1.9 Cash and cash equlvalents Cash and cash equivalents Include rash in hand, dep05115 hdd al call with bank5, other short-lerm liqvid InveStents with original maturities r)f three months or less. and bank overdrafts. Bank overdrafts are shown within borrawings in curr8nl liabilits'8S. 1.10 Fln¥n¢lal In$trumont$ The charity has elecled lo apply the provisions of Section 11 'Basic Financial Inslrum8nts' and S8clion 12'0ther Financial Inslrurnenls Issues, of FRS 102 to all of its financial instruments. Financial instruments are recognised in the charity's balance sheet when the charity becomes party lo the conlraclual provisions ol Ihe instrumfjnt. Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right lo sel off the reeognised 8mounls and there is an intention to seitle on a net basis or to realise the 88881 and stillè the liablity Simultaneously. Baslc flnanclal •ss•ts Basic financial assets, which include debtor5 and cash and bank balance5, are inili8lly measured al Iran58ction price induding transaction costs and are subs•quenlly carried at amortis•d cost using th8 eff8cliv8 inl8r8st rnelhod unl858 th8 arrang8menl conslltulés a Ilnancing Iransactlon, wh8r8 th8 Iransaction is m8asur8d al the pr8sant value of th8 future rècèipts diseountèd ai a markèt ra¢8 of Int•rè$t, Financial assèts classifièd as r8eelvablè within on• yèar ara not amortId. Impalmignt ol flnanclal assets Financial assets, Dther then those held al lair value throLJgh income and pxpenditure, are assessed for indi¢8tors of impaifmenl 81Sh reporting dale, Financial assets are imp8irèd whero ther& is objo¢1ive evidence that, as a r88uII ol one or more events that occurrtsd aft8r the initial recognition ol the linancial asset, the estimated luturo cash flows have been affe¢led. If an asset is Im1red, the impairment loss is the difference befvleen the Carrng amount and the present value ol the estirnated ¢ash Ibws discounled al the asset's original effeditse inleresl rate. The impairment loss is recognised in net ineotT8llexpendiiurel for the year. If the is a decrease in the impairment loss arising from an event occurring after the impaim)enl was re¢ognised, Ihe irnpairment is reversed. The rever881 is such tr31 tre current carrying arnounl does not exeeed what the carrying amount would have been. had the impairmenl not previously been recognised. The impaimienl reversal is recognised In net incomellexpenaiturel lor the year. DerD91110n of fin&n¢ial assets Financial assets are derecognised only when the conlractual rights lo the cash flows from tre asset expire or are sèltlad. or whan tha charity Iransl8rs thè financial assèt and substantially all tha risks and rawards of ownership to anoth8r entity, or if sorne significant risks and rewards of ownership are retained bul control ol the asset has Iransferred lo another p8rty thgt is able to sell the asset in its entirely to an unrelated third party. -27-
AUTISM INITIATIVES (UK) NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 A¢¢ounting policies Icontinutdl Basie financial lithbiliti&$ Basic financial liabilities, including creditors and bank loans are initially recognised at transaction pri unless the arrangen)enl constitut$s a financing transaction, whro the dobl instrumonl is measurgd al Ihe prèsènt value ol the future payments discounted at a market rate ol interest. Financial liat)ilities classified as payable within one year are amortised. Debt instruments are subsequently rarried al arnortised cost, using the effective interest rate methixj. Trade creditor$ ar8 obligations lo pay for goods or services Ihal have been acquired in the ordinary coursg ol operations from supplier5. Amounts payable are cbssified as current liabilities if payment Is due within one year or less. If not. they are piosonted as nonacurrcnl liabilitios. Trade creditors aro recognised initially at transaction piicc and subsequgnlly rveasured al amortisgd using tbg effgclive inlerest rnelhod. DwKognltlon of IlnanGlal Ilabllltles Financial li<ibilikn'es are derecognised when the ch8rSty's contractual obligation5 expire or 3re discharged or cancelled. 1.11 Employee beneflts Th8 CL)St ol any unusad holiday èntitl8menl Is r•cognis8d in th8 Parlod In which th8 amploy8•'s s8tvic8s aré raceived. Temln8llon benefits are COgnISe¢l immediately 8S an expense when the charity is demonstrably commilled lo t•rrninat8 tha 8mploym•nt of an amployg• or to provide t8rminalion b•n•fit$, 1.12 Rotlr•m•nt b•n•llt$ Payffnls lo defned contri1110 rtsliremenl benefit schemas are ch8rgtsd as an expgnse 88 Ihoy fall due, The company pwticipates in the Te8chers' Pensic Scherne IEnglond gnd Wolesl Ilhe TPSI lor ils teaching staff. This is a rnulli omployor delingd benefits ptrnsion scheme and il is not possible or appropriate lo ¢onsislgnlly identify th liabilities ol the TPS which are allribulable to the school. As required by FRS 102 'Relirernenl and post ernploymenl benefits" the Charity accounts for this scheme 0$ if it were a defined contribution s¢heme. Critical a¢counting e&timates and judgernents In the applicab'on of the charity's accounting policies, tre trustees are required to make judgenIS, eslimales and assumptions about the c2rrying amount of assets and liabilities Ihal are not readily apparenl from other SOLJices. The estimates 8nd aksociaied assumptions are based on historical experience and olher18clors that are considered lo be relevant. Actual iesults may differ from these estimates. The eslimales and underlwng assurnplions are reviewed on an ongoing basis. Revisions to accounting eslimales are recognised in the period in which the estimate is revised where the revisK?n affects only Ihat p0d, or in the period ol th8 revlslon and fuiuro pgrl¢*s whero ihe rgvlsion affects boih ¢urrgnt furure perltsds. -28-
AUTISM INITIATIVES (UK) NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Income from donatlong and legacles Unrestricted funds 2025 Restricted funds 2025 Tot81 Unre8trict•d funds 2024 Re8trieted funds 2024 Tot81 2025 2024 Donations and grfts Gran18 470.894 21467 194,93G 772,355 17),913 992,386 T93,822 135,200 1,127.586 492.361 967,291 1,459,652 312,723 1,168,299 1,481,022 Included within th)nalion8 and gifts is an amount vl £480,89412024.' £177,523) received frorn Autism Inilialives Group, the parent charity, In¢ome from ¢haritable activities Unrebtri¢ted Restricted funds funds 2025 2025 Total Unrestricted Restricted funds fund8 2024 2024 Total 2025 2024 Educatlon Services provided under contr8¢t and other charitable activities 5,460.723 5,460,723 5,107.936 5.107.938 Cllonl Support Service* prnvided under contract and oth•r charrtabl• aclivits'as 60,795.260 4,646,224 6S,441,484 55,053,889 4.25S,800 59,309,689 Oth•1 Services provided under contract and olh&r charrtable aclwib'e8 4.566 66,255.983 4,646,224 70,902,207 60,166,391 4,255,800 64,422.191 Incom• from Inv&stmonts Unrestrlcted Unrestrlcted lund$ lund$ 2025 2024 Interest receivable 221,981 157,154 -29-
AUTISM INITIATIVES (UK) NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Ralslng funds Unrestricted Unr8Strict8d funds funds 2025 2024 Fundraisln and ubllcil Other luiidraising cubts Support costs 107,828 2,787 52,120 750 110,615 52,870 -?o-
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AUTISM INITIATIVES (UK) NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Support costs allocat to acUvltl•s 2025 2024 Staff wsls Deprecialion Other direct costs Govofnan¢e Cosis 3,690,350 3,238 3,174,718 62.217 3.330.285 3,274 2,574.S)9 6,930,523 5,963,497 Analy6ed heeen. Fundr81sin9 Education Client SuppK)rt 2,781 531,130 6,396,608 750 451,431 5.511,316 6,930,523 5,963.497 N•1 mov•m•nt In fund$ 2025 2024 The nel mgvemenl in funds is stoled after ¢horgingllcredilingl', Depreciation of owned tangible fixed assets Op8rating 18as8 chargès 165,294 1,18S,555 152,021 1,484,878 10 Auditor's remuneration Fees payabl8 lo the tharily's audiltsr and associates.. 21125 2024 For audit 8eTri¢es Audit gf the linorKiO1 slalem?nls of the charity 31.004 28,200 11 Tru$t$•s The wJgregale arnount ol travel expenses reimbursed to two trustees during the year wa5 £1,52212024.. ttwoe trustees were reimbursed £1.5221, Indemnity insurane£ 15 prOved for the trustees. As pertnitted by Ihe charity'5 gov8rning docum8nl one tru5188 rec8ived rernuneration in the y8ar of £25,0(K)12024'. £25,ODOI. -??-
AUTISM INITIATIVES (UK) NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 12 Employees The 8ver8ge mtsnthly number of employees during the yeer w8S'. 202S Numb•r 2024 Numbgr Adrninistralion Managers T6a¢hers Care workers 174 90 2.050 1,ga3 Total 2,316 2,272 Employmont costs 2025 2024 Wages and solafies SocSal saeurily e08t8 Other pension costs 53.503,429 4,672.8S8 1,271,164 47.333,e68 3,917.466 1,092.941 59.447,451 52.344.275 Thè number of arnployaas whos8 annual r8rnun8ration was rnor8 than £60,000 Is as follows.. 202$ Numbor 2024 Number £60,000- £70,000 £70,001- £80,000 £80.001- £90,000 Of the employees whose emoluments exceed £60,000, 312024'.41 have retirement benefits accruing under defined bongfil pgnsion $¢hem¥s. Contribullons to¢alling £39k12024'. £16kl wgrg rnado lo deflngd wnlrfbullon penslon $¢hgm¢s on b9half ol ernployg99 whose ernolumenls gxceed £60,000. Of the employaes whosè amoluments èxc&8d £60,000, 512024-.21 hav8 ratiramant banèflts accrulng und8r d&finad contribution pension 5ch8m85. Contnbulions totalling £38k12024.. £15kl waro madè to dafin8d nrit Pgnsion schamas on bèhalf of èmploy$$s whose 8molum8n15 8xceed £60,000. R•mvngratlon of koy managoment porsonn•l Kèy managèmènt pèrsonnal ar8 rernunaratsd in Iho parsnt charity. Aubsm Initiativès Group. -23-
AUTISM INITIATIVES (UK) NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 13 Taxatlon Autism Init18tives IUKI is o registered eh8rity 8nd 1$ thus exernpt from tax on in¢orne and g8in$ f811ing within section 50S ol the Taxes Act 1988 or s2)6 01 the Taxats"on of Chargeable Gains Act 1992 to the extent that these are applied lo Ils charbtable objects. No tax charges hav6 arisen In the Charlty. 14 Tanglble fixed assets LAaAhtsld PrrtpèrtyFIxt&g, IlttlngA Mtsknrvèhltlaa propony Improv8ment8 & 8quSpment Taial Cost Al 1 April 2024 Additions Disposals 775,662 1,261,201 215,219 163,6161 63,789 23,621 644,912 22,263 183,4831 2,745. 261,203 1147,0991 Al 31 March 2025 775.662 1.412,904 87,410 583,692 2.859,668 Dgpr•¢iation and impairm•nt At 1 April 2024 Depreciation charged in thè yaar Elirninal8d in resp1 ol diswsals 260,954 8,368 720,508 79,687 121,7351 33,257 16,012 442,018 61,227 181,5731 1,456,737 165,294 1103,3081 At 31 March 2025 269,322 778,480 49,269 421,672 1.518,723 Ca19 amount At 31 March 202S 506,340 634,444 38,141 162,020 1,340.945 At 31 March 2024 514.710 540,694 30,532 202,895 1,288.831 15 Fixtrd asset inv•8tmonls Oth¢r Inv•s¢m•nts Cost or valuatlon At 1 April 2024 & 31 March 2025 Carrylng amount Al 31 MdrLlI 2025 At 31 Mar¢h 2024 2025 2024 Other investmenls cornprise= Not¢$ Invesirnents in subsidiaries 25 -24-
AUTISM INITIATIVES (UK) NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 16 Debtors 2025 2024 Amount8 f8lllng due wlthln one year.. Trade debtors Amount owed by parent undertaking Amounts owed by fellow group undert*ings Other dtrbtors Pr8p8ytnents and accrued income 6.677,405 1,223,678 182,200 40.699 64,575 6.038.116 668,762 181,¥21 103,326 8,188,557 7.027,312 17 Funds held as agent Au115m Inlliatlves UK hold client monles and th6 balanc8 on the account was £1.345.015 al 31 March 202512024., £1,173,903). This account Is nol indud8d in the accounts of th8 charity as th8 charily has no discr8lion about Ihg us8 01 these funos ano Is acting on Ihe inslruclions ol the principal 18 Cr•dllors'. amounts falllng du• wlthln on• y•ar 2025 2024 Other taxation and Social security Payments rac8lvèd on account Trade creditors Amounts owed to fellow group und8rtaklng8 Oihgr creditors Accrua15 and deferred Income 1.482,216 569,267 1,510,353 91.852 478.760 1,113,071 1,060,760 544,079 1.000.180 75.026 824,376 1,336.494 5,245,519 4,840,915 19 Rellromont bon•flt schgmos 2025 2024 Delinad Contribution schem Charg8 to profit or105s Sn r85P8cI of d8lln8d contribution sch8mes 1,271,164 1.092.941 The charily operates a deli1d c4Jntribution pension scherne for all qualifying emploiees. The assets of Ihe scheme are held separately from those of the charity in an independently administered fund. The charge to profit or loss n respect ol defined contribution schemes was £982,54112024.' £621,093) and at 31 Morch 2025 Iher8 war8 outstandlng con1ribthons of £229,37412024.' £214,1801. Autism Initiatives IUKI participates in the Teachers. Pension Scheme I'the TPS") for it5 teaching slaff. The pension chargg for the year includ9s ¢ontdbullons payable lo th9 TPS of £288,62312024'. £235.9241 and al the yg8r-end £33,49812024.' £28,740) was accrued in resp8GI of conlribubons to this scheme. -25-
AUTISM INITIATIVES (UK) NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 19 Relir•m•nt benefit s¢hèm•8 Icontinutdl The TP8 is 8n unlunded mulll-employer defined benefits pension scheme govemed by The Te8¢hers' Pen$ions Regulations 201Q las atnendedl and The Teachets. Pension Schetne Regulatsons 2014 las arnendedl. Mernb8rs contribute on a 'pay as you go- ba51S With contiibution5 from member5 and the eplaYer bein9 ciedited lo the Exchequer. Rellremenl and other pen510n benefits are pald by public funds provlded by Parllamenl. Thp p.mplnypr erntrihiJlir)n rk)Ip 18 hy thp 8pe.rp.IAry nf qIAtp fnllnwing qr.hpmp VAlii2tinn* ijndprtakpn t)y ihp. Government Actuary s Department. The most recent actuarial valuallon ol Ihe TPS INas prepared as al 31 March 2020 and th8 Valuation Report was published in October 2023. The valuation reported a notional deficit of £22.5 billion and recommended an increase In employ¢r ¢ontrlbuliens lo 28.68%, effo¢tive frorn April 2024 and includes a schemè administialion levy ol 0.08Vts, Thè scheme has been olfecled by several legal cfriallenges, including the age discrimination case known as the Mccloud judgment. The outOrne of this and olher related challenges. including issues around survivor benefils. hav8 beèn acknowledged by th8 D8partm&nl for Education and are &xp8Ct8d lo b& addressed through futur8 r8gulatory or 18ulsl81ive ¢h8nggs. Th8 imp8cI Df these matters has been incorpor8tecJ into the 2020 8uuari81 v8lualion. Th8 twxl schéme valuatlon wlll b8 based on th8 schème mèmb8rshlp data as at 31 March 2024 but Is not 8XP8Ct8d lo repori until 2027. A copy ol th8 lat•st valuation rèport can be found Dn th8 T8ach8rs' Pènsion Schème w8bsit8. -26-
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AUTISM INITIATIVES (UK) NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 21 Unrestrlcted funds The unre8tri¢ted lunds of the charity ¢ompri$e ihe unexpended b818nce$ of dtsn8tion8 and gr8nt8 which 8re not 8ubje¢t to specific condibons by donors and grantors as to how they Nay be used. These irude designated funds which have beèn sèt aside out ol unrestrlcted funds by the trustees for specllic purposes. At 1 Aprll 2024 Incornlng resources Resources expended Transfers At 31 March 2025 Potorhous& School D¢velokm9nl Fund IGT Development Fund General lunds 574,000 25D.OQD 6,831,073 574,(X 250.(X)O 6,755,148 1114.0001 166,932,250) 114.000 1114,0001 66,g70,325 7,655.073 66.970,325 167.046,2501 7,579.148 Pr*viou8 yèar.. At 1 April 2023 Incoming r•$ourc•s R¢sour¢•s •xpend•d Tran8f•rn At 31 March 2024 Pelerhouse S¢hDol DevelormÈnt Fund ICT Development Fund General lund5 574.000 500,000 7,205,164 574,CQO 250.CN)O 6,831.073 1250,0001 415,867 60.e36,268 161,426,226) 8,279.164 60.636.268 161,426.2261 165.867 7.655.073 ICT Development Fund- a capital fund ring lenced to develop and improve the charily'B ICT Hardwar8 inlrastruclur8 which ha$ bggn revigwod and revi$od a¢ro$$ th9 grovp. P•t•rhou8• School D•v•lopm•nt Fund - a capital fund utilising lunds transf#rr&¢ from th¥ Bridg• Proj¥ct In ordar to dèvelop a new educational facility at Pelerhouse School. -29-
AUTISM INITIATIVES (UK) NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 22 Analysls of net assets between fund Unrostricted lund8 2025 R•$trictsd funds 2025 Totthl 202S At 31 March 2025- Tangible gssels Inveslmenls Currenl a8S8lsJlliabililiesl 1,312,945 28.000 1.340,945 6,253.941 2.246.161 8.500,122 7,566,887 2,274,181 9.841,(k8 Per balance sheet Balanco lo allocat4 7,579,148 12.261 2,261.920 112.2811 9.841,068 Unrestrlctsd funds 2024 Restrfcted fundg 2024 Total 2024 At 31 March 2024: Tangible as84ts Inveslmenls Current assetsl{Iiabilities1 1,260,831 28,000 1,288,831 6,394,241 2,227,352 8.821.593 7,655,073 2,255,352 9.910,425 23 Op•ratlng leas• commltm•nts Al the reporting end dale the charily hwj oul8tanding Gotnrnll91S for lulure rninitnum Igase paytnent¥ under nnn-C.nr.pllAhIP npp.ratino IF.F>sp8, whir.h fAII diip fnllnwq.. 202S 2024 Within one yeor Bgtwggn ond five ygar$ 9D5.473 429.343 898,025 603.919 1,334.816 1.501,944 Rèlatod party transactSons Th&re were no dLsclosable r&lated party Iransadlons durlng the y9ar12024- none). Key management are rernunerated in the parent charity, Aulism Initiatives Group. -40-
AUTISM INITIATIVES (UK) NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 25 Subsidlarles These fin8n¢i81 statements 8re 8ep8r8te charity fin8nci81 ststements lor Aut1sm Initl8lives UK. Consolid8ted fin8n¢i•l stalernents lor Aulism Iniliatives GrrJup are prepared and publicly available. Data1& of tha charlty's subsidiari•s at 31 March 2025 are as follows.. Nam• of undortaklng Reglstorntl offl¢è Naturo of buslnèss Class of sharès h¢ld . Hold Dlroct Indlr6ct Living Inthalives England Providing a¢comodalion to Parsons wlh Autism Spectrum Condillon. Dormant Ordinary shares 100.00 Auti5tn Initiative$ IUKI is also Ihg paignl undgrtaking ol Autism Inlliatives Ireland, a Gharilable Company Litnited By Guarantee regislered in the Fiepublic ol Ireland, as il 15 a mernber of the undertaking and ha5 the right lo appoint or remove a majority of ils b08rd of direclors,The charitable company's principal activities are aligned with those of Auti$m Inili¥livg9 IUKI. On 20 February 2025, the Board of Autism Iniiiatives IUKI decided lo withdraw as Founder Mcmber ol Autism Inlliatsves Ir8land IAIII.This deci510n was ade i1endentIY and relleE15 a 51rat£gic int8nlion 10 5UPPOrt AII'5 futur8 aulonDmy and Simplify the group s governance 51ructure, Legal formali11&5 are ongoing, and the transition will result in AII opgratln9 Independently oulsSdg Ihg 9roup. Tho Boards 8ro workln9 towards agre¢lng o mutually o¢CgPtable Iimglrame for Gomplgling the transition, ensuring that the process is rnanaged srnoolhly and rgSPQn5ibly. In additSon th8 charttsbl8 company also holds th• 1Dllowlng dormant companlgs.. Autism Initiatives England Autism Initiativès Cymru Au115tn Initiatives Scotland 26 Contingtrnt liabilititr& Grants and Dther income rec&ived Irorn certain partles may b8 repayable where specific condltions are subsequ&ntly found nDI lo have been mel. 27 Ca$h absorbed by op•ratic•n8 21125 2024 Delicil for the year 169,3571 1719,4281 Adjustments for- Inveslment incorne recognised in statenent ol ffi'nanciBI activities Depreciation and impairment of tangible fixed assets 1221,9811 165.294 1157,1541 152,021 Movements In worklng capltal.. Ilncreasel in debtors Increase in credilor5 11,161,241) 404,604 11,325,998) 563,593 Cash absorbed by operatlon5 1882,6811 I1,486,6) 41
AUTISM INITIATIVES (UK) NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 28 Controlllng party At the ye8r end. the ullirn8te ¢ontrtslling party w88 Autism Initl8tive8 Group, a comp6ny in¢orpor8ted and registered In England and Vvales. The registered is Sefton House, 8iidle Road, 8ootle, Merseyside. L30 4XR. Autism 1nltlaveS Group prepares consolidated ffinanelal sAt&ments which include Autism ln1t1aveS IUKI. 29 A¢knowl•dgomgnt$ Autism Inibatlv&s IUKI is immensely grateful to the following funders who hove generously giben grants ond donabons lo support our work over the last y88r. Sadly wè cannot list everyone, bul tsvtry single gift wè r8eeivè is important lo us, helping to make a real dIffenCe to the lives ol those people we support. We would like lo lake this opportunity to Ihank everyone who has given generously ol their tim8 or money lo help mBk• our achievemenls possible and we hope you share our deep sense of pride. We certainly could not do it withoui you. We would also like lo thank all of our sl8ff and vdunleers for the h8rd work and MmItMent Ihey have shown and for their continuing dedication lo our Betvice users and the organisalion as 8 whole. National Lollèry Community Fund- Grants for Improving Lives The Hodge FOujaIlOn Highland ErnplOabI1ltY Partnership - Innovation Challenge Fund & Comrnunily Engagement Fund Nallonal Lolltsry Communlly Fund- Cost ol Llvlng Support Fund Lolhian Buses Employees. Charities Fund Thè Percy 8iiion Charlly Lord Hanson Foundatlon GM Morrison Foundation The Gannochy TrLJSt LNER Customer & Community Inve8lmenl Fund Barrell Foundation Motabilily Foundation Safe Deptssits Scotland Community Fund Midlulhian TSI- Comrnunit51 Meiitdl Health & Wellbeing Fund Y3 Pertr & Kinross TSI Community Ment81 Health & Wellbeing Fund Y3 Nslional Lotlgry Communily Fund- Awards for All Seotland Garfield Weston Foundation The Slafford Trust The Aberbrotrod( Skea Trust -42-
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