REGISTERED NUMBER 02404983
THE KENT AUTISTIC TRUST
AUDITED ACCOUNTS FOR THE
YEAR ENDED 31 MARCH 2025

REGISTERED NUMBER 02404983
THE KENT AUTISTIC TRUST
(A COMPANY LIMITED BY GUARANTEE)
COMPANY INFORMATION
CHARITY NUMBER:
COMPANY NUMBER:
DIRECTORS AND TRUSTEES:
801965
11809205
REGISTERED OFFICE:
AUDITORS:
BANKERS:
SOLICITORS:
Helen Jones
Nicola August
Gary Warner
Martin Connolly
John Fosker
Paul Fosker
William Harrison
Dee Pickerill
14 High Street
Brompton
GILLINGHAM
Kent ME7 SAE
Messrs. Jeffrey Altman & Company
Chartered Accountants
Wayman House
141 Wickham Road
Shirley
CROYDON
Surrey CRO 8TE
Barclays Bank PLC
263-265, High Street
CHATHAM
Kent ME4 4BZ
Messrs. Keene Marsland
6 Clanricarde Gardens
TUNBRIDGE WELLS
Kent TNI IPH
1

REGISTERED NUMBER 2404983
The KENT AUTISTIC TRUST
(A COMPANY LIMITED BY GUARANTEE)
REPORT OF THE DIRECTORS AND TRUSTEES
The Directors and Trustees herewith present their Report and the Audited Financial Statements of the Charity for
the year ended 31 March 2025.
Legal and Administrative information set out on page one forms part of this Report. The Financial Statements
comply with current statutory requirements, the Memorandum and Articles of Association and the Statement of
Recommended Practice - Accounting and Reporting by Charities Second Edition.
CONSTITUTION
The Kent Autistic Trust is a company limited by guarantee and a registered charity governed by its Memorandum
and Articles of Association.
STRUCTURE, GOVERNANCE AND MANAGEMENT
The Kent Autistic Trust is a Company Limited by Guarantee. The governing body and ultimate authority of the
Trust is the Board of Directors. The Trust is registered as a charity, and the Directors are the Trustees. The Trustees
are appointed by the Membership. Nominations are invited prior to the Annual General Meeting but the Board
may also co-opt members. Members so co-opted must offer themselves for election at the next AGM. A
proportion of Members must retire on rotation but may offer themselves for re-election at the AGM, in accordance
with the Articles of Association.
Some Trustees, however appointed, are presently either parents or siblings of people with Autism. This is not a
prerequisite however and anyone who has an interest in autism and has the necessary talents and dedication can
be a Board Member.
The Trustees, who are volunteers, decide strategic policy and set priorities. The Trustees also monitor the actions
and performance of the professional staff.
Potential Trustees are invited to apply from the membership of the charity. Applicants are invited to attend a
Board meeting, and explanation and guidance is given on the role of a Trustee in the Kent Autistic Trust. Trustees
are provided with guidance publications from the National Council for Voluntary Organisations and information
about best practice from the Charities Commission and The Code of Governance for the Voluntary and Community
Sector. Trustees are invited to attend the Trust Induction Training week.
When considering where to focus, the Trustees have regard to the Charity Commission's guidance on public benefit
and what this means for The Kent Autistic Trust.
DIRECTORS AND TRUSTEES
The Directors of the charitable Company, The Kent Autistic Trust, are its Trustees for the purposes of charity law
and throughout this Report are collectively referred to as the Trustees. The Board is led by joint Chairs, Helen Jones
and Nicola August.
The Trustees who served during the year are listed below:
Nicola August
Martin Connolly
Neil Fisher
John Fosker
Paul Fosker
William Harrison
Helen Jones
(Resigned 9.12.25)
2

REGISTERED NUMBER 2404983
Dee Pickerill
Gary Warner
In accordance with the Articles of Association Gary Warner, Martin Connolly and Paul Fosker are due to retire by
rotation.
Gary Warner, Martin Connolly and Paul Fosker being eligible, offer themselves for re-election.
The Board of Trustees for The Kent Autistic Trust has ultimate responsibility for all matters of governance and
control within the organisation.
Under the terms of the Memorandum and Articles of Association, the Board has the power to delegate
responsibility for all tasks, whilst retaining accountability, to ensure the smooth day to day running of the charity
and the execution of the charitable aims and objectives.
MATTERS RESERVED TO THE BOARD OF TRUSTEES
Consideration and approval of key policies, controls, and procedures, including investment, reserves, financial
controls, whistleblowing and safeguarding.
Determining the overall strategic direction of the Charity including consideration and approval of the Charity's
Strategic Business Plan and financial plans.
Assurance of good governance through the determination and approval of performance monitoring and the
establishment and maintenance of sound systems of internal controls and risk management, with regular and
appropriate reporting, as detailed in the governing documents and the terms of reference for the Board and its
Committees.
SENIOR MEMBERS OF STAFF
The Trustees delegate the day-to-day management of the charity to the Chief Executive Officer, Christine Edwards-
Daem and her team.
1.
Objectives and Activities
The aims of the Trust are:
To develop specialised living support and day vocational support services for people with autism
To provide support and advocacy services for people with autism
To identify and represent all people with autism in Kent and Medway and associated complex needs.
To define their needs and stimulate services to fulfil those needs
2.
Achievements and Performance
2.1
The Trust Service
The Trust continues to provide a variety of support services and accommodation for people with autism,
developing new services, flexibly and in response to identified need.
We have maintained the following quality assurance standards:
Care Quality Commission - registered status with only GOOD and OUTSTANDING ratings.
Trustee visits and reports - these were very positive
• Feedback from the people we support, their parent/carers/families and funding authorities -
feedback questionnaires six monthly provided positive feedback
During this year, we provided living and day vocational support for 101 people.
3

REGISTERED NUMBER 2404983
The average number of full-time equivalent employees (including casual and part time staff) during the
year was 251 (2024: 244 FTE).
Our total charitable income increased to £10,456,676 in the year. (2024: £9,421,503).
The surplus for the year is £189,727.
2024-25 remained at a consistent level of staff turnover and retention, and this has allowed us to renew
our focus on our development strategy and our ambitions to reach out to more autistic people in need of
our support.
Our overarching focus is on
new relationships with partners to kick start development
opportunities. Part of this focus includes building trust relationships with the commissioners in Medway
and Kent and this has been successful through active involvement with the Learning Disability and Autism
partnership where we are one of the lead providers and by winning hearts and minds through inviting our
local authority colleagues to our events and annual conference where we host international and leading
speakers in the field of Autism.
We always stretch ourselves to invest in staff salaries and we have again ensured we are paying our
specialist workers more than the average provider in our bid to be the preferred employer, stabilising
turnover and improve retention
We are proud to be recognised by the Care Quality Commission as a good and outstanding provider, which
is above the average national rating for care providers. This continuing external review and recognition
informs the operations of the Trust as well as providing a basis for assessing the performance of the Trust.
2.2
23
FUNDRAISING:
Fundraising continues to be challenging in the current economic climate. However, the part-time
fundraiser who joined last year has recently been successful in securing a £200k donation, and we are
beginning to see an increase in donations following a particularly intensive year of grant applications.
Our focus remains on raising capital funding to support future developments, alongside securing ongoing
funding for our part-time Fundraiser.
During the year, we engaged professional fundraisers, which enabled us to access a broader range of grant
makers. This has supported the delivery of our development plans and helped ensure the continuation of
Community Family Support/Information Services.
New Developments
We are working with developers and local authorities on sourcing suitable accommodation for people
already supported by the Charity and for autistic people in need of accommodation and support, in
Medway and Kent. Work is due to commence at Newton Close to create flats for up to seven people with
two large 2-bedroom flats with ensuite, apartments with access to private garden and 2 single apartments
all with direct private garden access. The development will allow for more spacious and autonomous
living, creating a comfortable, safe and modern environment for all.
Support and Advocacy Services
Our Community Family Support/Information Service is funded entirely by fundraising, and we are doing
all we can to keep this valuable service available to the Kent and Medway Autistic Community.
Community Family Support/Information Service Is provided by 1 professional, on a part time basis.
4

REGISTERED NUMBER 2404983
Our efforts to share the latest research and information on best practice paid off with our Conference
2025 attracting national and international speakers and may local authority colleagues so that we can
improve outcomes for autistic people.
2.4
2.5
3.
3.1
Representing People with Autism in Kent
Community Family Support/Information Services have been successful in representing people on the
spectrum in a range of activities including training, advice, and support and are now facilitating real life
autism training for medical students in conjunction with the Kent & Medway Medical School
Our Positive Behavioural Support team, Head of Care and Community Family Support/information
Services have provided training to local authorities, including local councillors, parents, and other public
bodies such as the police, hospitals, job centres etc.
The Positive Behavioural Support team won a National PBS Award in July 24, having achieved funding in
partnership with Bemix to deliver the Oliver McGowan mandatory training in Kent and Medway.
Risk
The Trustees and the senior management team continuously assess both the risk and opportunities in the
changing landscape of the care sector.
The CEO is an active Board member of the Kent Integrated Care Alliance and the Autism Alliance, and this
allows the Board to have up to date information and influence at both local and national level through
trade association meetings. We are a member of the All-Parliamentary Group on Autism (APPGA) advisory
group and a member of the Parliamentary Review, which gives us an opportunity to influence legislation
and proposed legislation.
The Finance team and CEO continue to negotiate with the local authorities for increases that reflect the
costs in respect of NLW, pensions and general cost of living increases.
The Charity has established committees in a range of areas including Finance, H & S, Housing, Quality of
Service, Fundraising and Safeguarding. These committees allow Trustees to have a more in depth look at
the information and data and identify threats and opportunities in a more detailed way.
The Trust's financial position still compares favourably with similar charitable organisations in the sector,
but the Board and the senior management team continue to review and assess the financial strategy
regularly given the turbulent climate in the care sector.
The senior team have also achieved cost savings in areas that do not affect the service delivery so that
essential increases to staff wages can be achieved successfully, therefore ensuring stability and retention.
As ever, our ongoing focus is always to keep delivering the quality we strive for and the outcomes we
expect for the people we support.
Financial
Overview
The following table summarises the financial position of the Trust as at 31 March 2025:
Income
Year ended 31 March
2025
£10,456,676
Year ended 31 March
2024
£9,421,503
5

3.2
4.
5.
Expenditure
Surplus/(deficit)
Net assets
£10,266,949
£189,727
£3,185,247
REGISTERED NUMBER 2404983
£9,382,161
£39,342
€2,995,520
The main source of income continues to be fees charged to Local Authority Social Services; additional
important secondary sources in the financial year were Housing Benefit and Health Authority funding.
Reserves Policy
The Trust aims to have reserves that ensure that it has sufficient working capital, bearing in mind the
relative timing of receipts from Local Authorities and ongoing expenditure.
Free reserves equivalent to eight weeks' worth of (unrestricted) turnover is considered to provide an
adequate level of working capital.
This means that, for 2024-2025, cash reserves in the region of £1,542,769 are required. As at 31 March
2025, actual unrestricted free cash reserves, calculated as total cash at bank less restricted funds, were,
£1,425,065, below target (2023/2024 £1,339,39). This is the second time this has occurred since the
current free reserves policy was enacted.
One single payment due from a Local Authority of over £250k was received significantly late and after
year end, had this been paid on time we would have exceeded our reserves target. Following this
exceptional incident, collection terms have reverted back to historic levels.
Cash at bank
Restricted Funds
Unrestricted Funds
£1,753,682
£328,617
£1,425,065
Going Concern
The financial statements have been prepared on a going concern basis, the determination of which rests
with the Trustees. In reaching this conclusion the Trustees have considered the position for the coming
twelve months from the date of this report.
The Trust has a strong balance sheet as well as suitable reserves, this coupled with a surplus position at
each year end confirms the opinion that the Trust is a going concern.
The Future
Our Objectives for the Future
To seek additional suitable premises to further increase the number of people we can support
To continue to develop flexible personalised support services for people with autism
To continue to improve the quality of opportunity available to people with autism
To provide value for money, good quality, individualised services with support for people based
on person centred planning
To provide training and facilitate workshops and seminars on autism
To continue to review our Family Support Service offer so we achieve best outcomes for Autistic
6

REGISTERED NUMBER 2404983
STATEMENT OF DIRECTORS' RESPONSIBILITIES
Company law requires the directors to prepare financial statements for each financial year, which give a true and
fair view of the state of affairs of the Company and of the net income of the Company for that period. In preparing
those financial statements, the Directors are required to
Select suitable accounting policies and then apply them consistently.
Make judgements and estimates that are reasonable and prudent.
State whether the recommendations of SORP FRS 102 have been followed, subject to any material
departures disclosed and explained in the financial statements.
State whether the financial statements comply with the trust deed, subject to any material
departures disclosed and explained in the financial statements.
Prepare the financial statements on the going concern basis unless it is inappropriate to presume that
the Company will continue in business.
The Directors are responsible for keeping proper accounting records that disclose with reasonable accuracy at any
time the financial position of the Company and enable them to ensure that the financial statements comply with
the Companies Act 2006. They are also responsible for safeguarding the assets of the Company and hence for
taking reasonable steps for the prevention and detection of fraud and other irregularities.
STATEMENT AS TO DISCLOSURE OF INFORMATION TO AUDITORS
So far as the Directors are aware, there is no relevant audit information (as defined by Section 418 of the
Companies Act 2006) of which the Company's auditors are unaware, and each director has taken all the steps that
he or she ought to have taken as Director in order to make himself or herself aware of any relevant audit
information and to establish that the Company's auditors are aware of that information.
AUDITORS
The auditors, Jeffrey Altman & Company will be proposed for re-appointment at the forthcoming Annual General
Meeting.
ON BEHALF OF THE BOARD:
Hang.
HJones
Director and Trustee
22 December 2025
N August
Director and Trustee
7

REGISTERED NUMBER 02404983
THE KENT AUTISTIC TRUST
(A COMPANY LIMITED BY GUARANTEE)
INDEPENDENT AUDITORS' REPORT TO THE MEMBERS OF THE KENT AUTISTIC TRUST
Opinion
Ve have audited the financial statements of The Kent Autistic Trust (the charitable company) for the year ended 31 March 2025 which
omprise the Statement of Financial Activities (including Income and Expenditure Account), Balance Sheet, the Statement of Cash Flows:
and the Notes to the Financial Statements, including a summary of the significant accounting policies. The financial reporting framework
that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting
Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland (United Kingdom Generally Accepted
Accounting Policy)".
In our opinion the financial statements:
•give a true and fair vies of the state of the charitable company's affairs as at 31 March 2025 and of its incoming resources and
application of resources for the year then ended;
• have been properly prepared in accordance with United Kingdon Generally Accepted Accounting Practice; and
* have been prepared in accordance with requirements of the Companies Act 2006.
Basis for opinion
Ve conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Ou
responsibilities under those standards are further described in the Auditor's responsibilities for the audit of the financlal statements sectior
of our report. We are independent of the charitable company in accordance with the ethical requirements that are relevant to our audit of
the financial statements in the UK, including the Financial Reporting Council's (FRC's) Ethical Standard, and we have fulfilled our other
ethical responsibilities in accordance with these requirements.
We believe that the audit evidence we have obtained is sufficient and
appropriate to provide a basis for our opinion.
Conclusions relating to going concern
In auditing the financial statements, we have concluded that the trustees' use of the going concem basis of accounting in the preparation of
the financial statements is appropriate.
ased on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individuall
r collectively, may cast significant doubt or The Kent Autistic Trust's ability to continue as a going concern for a period of at least 1
months from when the financial statements are authorised for issue.
Our responsibilities and the responsibilities of the trustees with respect to going concern are described in the relevant sections of this
report.
Other information
the trustees are responsible for the other information contained within the annual report. The other information comprises the informatior
ncluded in the annual report, including the trustees' report, but does not include the financial statements and our auditor's report thereor
Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our
report, we do not express any form of assurance conclusion thereo».
connection with our audit of the financial statements, our responsibility is to re:
Beecion tri ormain is materily in talents out entity is to read our her footined in the ours or onl
or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are
required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work wa
have performed, we conclude that there is a material misstatement of this other information; we are required to report that fact. We hase
nothing to report in this regard.
Opinion on other matters prescribed by the Companies Act 2006
In our opinion, based on the work undertaken in the course of the audit:
• the information given in the trustees' report, which includes the directors' report prepared for the purposes of company lary, for the
inanciat year for which the financial statements are prepared is consistent with the financial statements; and
• the directors' report included within the trustees' report has been prepared in accordance with applicable legal requirements.
Matters on which we are required to report by exception
in the light of the knowledge and understanding of the charitable company and its environment obtained in the course of the audit, we
have not identified material misstatements in the director's report încluded within the trustee's report.
We have nothing to report in respect of the following matters in relation to lich the Companies Act 2006 requires us to report to you if,
in our opinion:
• adequate and proper accounting records have not been kept, or retums adequate for our audit have not been received from branches not
visited by us; or
• the financial statements are not in agreement with the accounting records and retums; or
• certain disclosures of trustees' remuneration specified by law are not made; or
• we have not received all the information and explanations we require for our audit.

REGISTERED NUMBER 02404983
THE KENT AUTISTIC TRUST
(A COMPANY LIMITED BY GUARANTEE)
INDEPENDENT AUDITORS' REPORT TO THE MEMBERS OF THE KENT AUTISTIC TRUST (continued)
Responsibilities of trustees
As explained more fully in the Statement of Trustees' Responsibilities, the trustees (who are also the directors of the charitable company
for the pumoses of company law) are responsible for the preparation of the financial statements and for being satisfied that they give a true
and fair view, and for such internal control as the trustees determine is necessary to enable the preparation of financial statements that are
free from material misstatement, whether due to fraud or error.
In preparing the financial statements, the instees are responsible for assessing the company's ability to continue as a going concen,
disclosing, as applicable, matters related to going concern and using the going concer basis of accounting unless the trustees either intend
to liquidate the company or to cease operations, or have no realistic alternative but 1o do so.
Auditor's responsibilities for the audit of the financial statements
i objeclives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstateme
ether due to fraud or error, and to issue an auditor's report that includes our opinion. Reasonable assurance is a high level of assuran
to influence the economic decisions of users taken based on these financial statenients.
Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures in line with our
responsibilities, outlined above, to detect material nisstatements in respect of irregularities, including fraud. The extent to which our
procedures are capable of detecting irregularities, including fraud is detailed below:
Our approach to identifying and assessing the risks of material misstatement in respect of irregularities, including fraud and non-
compliance with laws and regulations, was as follows:
The engagement partner ensured that the engagement team collectively has the appropriate competence, capabilities and skills to identify
or recognise non compliance with applicable laws and regulations.
We identified the laws and regufations applicable to the Charity through discussions with Trustees and other management, and from our
knowledge and experience of the Charity secior.
We focused on specific laws and regulations which we considered may have a direct material effect on the financial statements or
operations of the Charity.
alert to instances of non-compliance throughout the audit.
We assessed the susceptibility of the Charity's financial statements to material misstatement including obtaining an understanding of how
fraud might occur, by:
Making enquiries of management as to where they considered there was susceptibility 10 fraud, their knossledge of actual, suspected and
alleged fraud; and
Considering the internal controls in place to mitigate risks of fraud and non compliance with laws and regulations.
transactions.
In response 1o the risk of imegularities and non compliance with laws and regulations, we designed procedures which included, but were
not limited to: agreeing financial statement disclosures to underlying supporting documentation; reading the minutes of the meetings of
hose charged with governance; enquiring of management as to actual and potential litigation and claints; and reviessing correspondenc
ith HMRC, relevant regulators including the Health and Safely Executive, and the Charity's legal advisor:
ere are inherent limitations in our audit procedures described above. The more removed that laws and regulations are from financ
ansactions, the less likely it is that we would become aware of non-compliance. Auditing standards also limit the audit procedur
required to identify non-compliance with laws and regulations to enquiry of the Trustees and other management and the inspection of
regulatory and legal correspondence, if any.
Material misstatements that arise due to fraud can be harder to detect than those that arise from error as they may involve deliberate
concealment or collusion.
Council's
descuption
responsihilities
website at:
www.frc.org.uk/auditorsresponsibilities. This description forns part of our auditor's report.
Use of our report
This report is made solely to the charitable company's members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act
2006. Our audit work has been undertaken so that we might state to the charitable company's members those matters we are required to
state to them in an auditor's report and for no other purpose.
To the fullest extent permitted by law, we do not accept or assume
responsibility to anyone other than the charitable company and its members as a body, for our audit work, for ths report, or for the
opinions we have forned.
Teen
Wayman House
141, Wickhan Road
Shirley
CROYDON
Surrey CRO 8TE
22 December 2025
Mikaela Altman F.C.A.
Senior Statutory Auditor
for and on hehalf of Jeffrey Allman & Company
Statutory Auditors and Chartered Accountants

REGISTERED NUMBER 02101983
THE KENT AUTISTIC TRUST
(A COMPANY LIMITED BY GUARANTEE)
TATEMENT OF FINANCIAL ACTIVITIES (INCLUDINI
INCOME AND EXPENDITURE ACCOUNT) FOR TH
YEAR ENDED 31 MARCH 2025
Unrestricted
Notes
Runds
2025
Restricted
Funds
Total
€
INCOMING RESOURCES
Incoming resources from generated funds:
Donations and legacies
Other trading activities
Income from Investments
Income from Charitable activities
Total Income and endownents
RESOURCES EXPENDED
Expenditure on raising funds:
Expenditure on Charitable activities
Total resources expended
3
13,748
43,799
26,202
10,027,999
10,111,748
:
344,928
3411928
13,748
43,799
26,202
10,372,927
10,456,676
10,011,551
10,025,501
211,148
241,448
13,950
10,252,999.
10,266,949
NET INCOME/(EXPENDITURE
86,247
103,480
189,721
TAXATION
-
Transfers between funds
18
NET MOVEMENT IN FUNDS
86,247
103,480
189,727
Fund balances at 1 April 2024/ 2023)
2,770,383
Fund balances at 31 March 2025/ (2021)
2,856,630€.
225,137 2,995,520
328,612 € 3,185,247 %
CONTINUING OPERATIONS
None of the Charity's activities were acquired or discontinued during the above five financial years.
The statement of financial activites includes all gains and losses recognised in the gear. The notes on pages
13 to 20 form part of these accounts.
10
2024
Unrestricted
Funds
8,055
4,800
21,967
9,151,705
9,186,527
12,900
9,095.885
9,108,785
77,742
-
77,742
2,692,641
2,770,383$
Restricted
Funds
€
:
234,976
234,976
273,376
273,376
(38,400)
-
(38,400)
263,537
225,137 €
Total
8,055
4,800
21,967
9,386,681
9,421,503
023200.
2,382,161
39,342
39,342
2,956,178
2,995,520

REGISTERED NUNBER 02401983
THE KENT AUTISTIC TRUST
(1 COMPANY LIMITED BY GUARANTEE)
BALANCE SHEET AS AT 31 MARCH 2025
2025
Notes
2024
€
FIXED ASSETS
Tangible Assets
CURRENT ASSETS
Debtors
Cash at Bank and in Hand
LIABILITIES
Creditors: Amounts falling due within one year
NET CURRENT ASSETS
TOTAL ASSETS LESS CURRENT LIABILITIES
LIABILITIES
Creditors: Amounts falling due after more than one year
NET ASSETS
REPRESENTED BY:
Unrestricted funds
General funds
Restricted funds
10
1,283,826
1,753,682
3,037,508
596.934
12
18
17
1,821,865
2,440,574
4,262,439
1,077,192
3,185,247
2,856,630
328,617
3,185,247
These accounts are prepared in accordance with the special provisions of Part 15 of the Companies Act 2006
relating to small companies.
1,896,841
1,027,348
1,564,530
2,591,878
592,874
1,999,004
3,895,845
900,325
2,995,520
2,770,383
225,137
2,995,520
Approved by the Trustees on 22 December 2025 and signed on their behalf by:
is Aungre
The notes on pages 13 to 20 form part of these accounts
MsH Jones a
11

THE KENT AUTISTIC TRUST
(A COMPANY LIMITED BY GUARANTEE)
STATEMENT OF CASH FLOWS FOR THE YEAR ENDED 31 MARCH 2025
CASH FLOWS FROM OPERATING ACTIVITIES
Net cash provided by (used in) operating activities
CASH FLOWS FROM INVESTING ACTIVITIES
Proceeds from the sale of property, plant and equipment
Purchase of property, plant and equipment
Net cash provided by (used in) investing activities
CASH FLOWS FROM FINANCING ACTIVITIES
Repayments of borrowing
Cash inflow from new borrowing
Repayments of finance lease obligations
Net cash provided by (used in) financing activities
CHANGE IN CASH AND CASH EQUIVALENTS
IN THE REPORTING PERIOD
CASH AND CASH EQUIVALENTS AT THE
BEGINNING OF THE REPORTING PERIOD
CASH AND CASH EQUIVALENTS AT THE END
OF THE REPORTING PERIOD
REGISTERED NUMBER 02404983
NotS
2025
21,467
2024
7,236
20
9,853
(86,217)
(76,364)
(75,795)
253,125
(3,281)
174,049
189,152
1,564,530
* 1,753,682
1,800
_ (62,535)
(60,735)
(61,976)
(4,800)
_(6,782)
(120,281)
1,684,811
€ 1,561,530

REGISTERED NUMBER 02404983
THE KENT AUTISTIC TRUST
(A COMPANY LIMITED BY GUARANTEE)
NOTES TO THE ACCOUNTS FOR THE
YEAR ENDED 31 MARCH 2025
1. STATUTORY INFORMATION
The Charity is a Company limited by guarantee, registered in England and Wales and has no share capital. The
liability of each member in the event of winding up is limited to fl. The company's registered number and registered
office can be found on the Company Information page.
2. ACCOUNTING POLICIES
The accounting policies set out below have been applied consistently by the Charity in the preparation of its
The Accounts have been prepared in accordance with the provisions of Financial Reporting Standard 102 "The
Financial Reporting Standard applicable in the UK and Republic of Ireland", the Charities SORP (FRS 102) second
edition effective Ist January 2019 and applicable Accounting Standards and under the Historical Cost Convention and
in necordance with the accruals concept of accounting, whereby both income and expenditure are recognised as they
The Charity meets the definition of a public benefit entity under FR$102.
(b) Preparation of accounts on a going concern basıs
The Trustees do not consider that there are any material uncertainties about the Charity's ability to continue for the
foreseeable future and on this basis the Accounts continue to be prepared on a going concern basis.
(c) Fixed Assets and Depreciation
Freehold Land and Buildings
Improvements to Leasehold Properties
Office Equipment
2% per annum
20% - 33.33% per annum
Equipment, Furniture, Fixtures and Fittings
Incoming resources (including housing benefit, residential and day care services fees, independent living allowance
supporting people allowances, personal allowances, other trading receipts and bank interest) are recognised in the
Accounts once the Charity has entitlement to the resources, it is probable (more likely than not) that the resources will
received, and the monetary value of the incoming resources can be measured with suflicient reliabili
onversely, credit is taken in the Accounts for Donations, Legacies and Grants only when they are actually received I
hen donors specity that donations and grants, including capital grants, are for particular restricted purposes, whic
o not amount to pre-conditions regarding entitlement, this income is included in incoming resources of restricte
(e) Taxation
As a registered Charity, the Trust is not liable to taxation on its income. Recovery is made of tax credits attributable
to receipts under Gift Aid. In accordance with the Charities SORP (FRS102), reference to Taxation is not made in the
Statement of Financial Activities as there has been no activity under that heading in either this accounting poriod or
the preceding accounting period.
(D) Leases
Where the Charity enters into a lease which entails taking substantially all the risks and rewards of ownership of an
asset, the lease is treated as a 'finance lease. The asset is recorded in the Balance Sheet as a tangible Fixed Asset and
is depreciated over its estimated useful life.
Future instalments under such leases, net of finance charges, are included
within Creditors. Rentals payable are apportioned between the finance element, which is charged to the Statement of
Financial Activities and the capital element which reduces the outstanding obligation for future instalments. All other
leases are accounted for as 'operating leases' and the rental charges are charged to the Statement of Financial Activities
over the period in which the cost is incurred.
13

REGISTERED NUMBER 02404983
THE KENT AUTISTIC TRUST
(A COMPANY LIMITED BY GUARANTEE)
NOTES TO THE ACCOUNTS FOR THE
YEAR ENDED 31 MARCH 2025
(g) Funds Accounting
Charily are either:
• Unrestricted general funds - these are funds which can be used in accordance with the charitable objects at
the discretion of the Trustees.
• Designated funds - these are funds set aside by the Trustees out of unrestricted general funds
for specific future purposes or projects.
• Resfricted funds - these are funds that can anly be used for particular restricted purposes within the objects of
the Charity.
Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.
(h) Resources Expended
Resources expended are included in the Statement of Financial Activities on an accruals basis, inclusive of any
VAT which cannot be recovered.
Cerfain expenditure is directly attributable to specific activities and has been included in those cost calegories.
Certain other costs, which are attributable to more than one activity, are apportioned across cost categories on
the basis of an estimation of the proportion of time spent on those activities.
Charitable activities include expenditure associated with the provision of information, advice and support, and
include both the direct costs and support costs relating to those activities.
jovemance costs include those incurred in the governance of the charity and its assets and are primaril
sociated with constitutional and statutory requirements
Further explanation of the nature and purpose of each fund is included in the Notes to the Financial
Statements.
(i) Cash and cash equivalents
Cash and cash equivalents include cash in hand and deposits held at call with banks.
14

HE KENT AUTISTIC TRUS
A COMPANY LIMITED BY GUARANTEE
TEREST US CONSTER THE
3. TOTAL INCOME AND ENDOWMENTS
Substriplicss
Training
Sales of hardiran
Incorst receivable
Incoming from
Fuch dusty rebate
OrhoT
Family Sorvices
General funds
Unrestricted
Funds
$3,799
26,202
12,310
8,261
12,210
2025
Restricted
Funds
1
:
43,797
13.722
26,202
Unrestriited
Funds
1,800
21,967
12,366
2024
Restrictid
Furits
:
REGISTERED NUMBER O2O433
Tell
+70
_7,585
8,055.
4,800
1,800
21,967
12,366
72,611
3,8S1

RECISTERED NUMBER ZOY
THE KENT AUTISTIC TRUST
(A COMPANY LIMITED BY GUARANTEE)
OTES TO THE ACCOUNTS FOR TH
EAR ENDED 31 MARCH 202
4 ANALYSIS OF TOTAL EXPENDITURE
Costs direly allecsted to
activities
2024
Costs of
generating
Thircut costs and materials
Salaries and cuber direct labora costs
Travel and acommodatica
Commanicatices
Premises costs
Legal & professional costs
Arofit fees
Fesdraising Exposts
Training and desehport
Deprecistion
(Prosit) / loss on disposal effived assess
Ober Costs
Cosmarity Farily Sapport / Information Servic
Restricted Freds
Idepended Living & Doticilary Cert
Sonice
Provisica
674,747
8,220,114
35,228
201,421
546,335
39,822
11,220
Other
informicn
& support
13,950
84,274
126,672
24,668
47,050
33930 80,0115516,
11,220
13,950
84,274
126,672
24,668
47,050
72,528
1,069
72,528
167,850
1,069
167,850
211,47 6 10206918€
Costs of
gecrating
firsts
12,900
Servise
Provision
6$8,533
7,361,735
43,307
1$2,564
501,147
35,81S
10,200
Orbit
informatica
& support
Total
6$8.533
7,361,735
$3,307
189,564
501,147
35,815
10,200
12,900
79,833
137,0S5
1,800)
50,498
79,833
137,055
1,800)
50,496
123,754 123,754
4,818
141,804
4,818
144,804
1290020358854273376 2.82,161.
• ALLOCATION OF SUPFORT COSTS AND OVERHEADS
Support and overhead costs are allocated batmen the three expunditure categories (fundraising activities, service provisica and other informatica and support activitics, as set out cot i
Nose + atone). Goremant costs are those topport costs atch relate to the suiciagi; and day to day managemerd of a charity. Tho hases of allocation used are:
b) direct alloratic; where a cost is wholly attribatable to a particular actinty.
) salaries: this is proporticense to stall salaries wbare costs are related to the emplayment of staff.
2024
Support and
Direct costs and materials
Salaries and orber direct latwur costs
Travel and accommo fations
Communications
TESS CaSES
Legal & professional costs
Audit focs
Training and derelopment
Deprecistion
(Profit) / loss cvs disposal of fixed assets
Orber Costs
Commanity Family Support/ Inferination Service
Restricted Furds
ladependent Living & Domicillary Care
Time
Basis
Dicoct allocation
Salaries
Direct allocation
Diroct allocation
Direct costs
600,590
7,296,145
Total
74,157
923,969
14,690
534,894
24,079
11,44J
Direct allocation
Direct allocation
13,950
77,454
126,672
11,220
6,820
Dircet allocation
17,988
69,529
1,069
129,990
9,103.010 €
29,062
1,069
37,860
1,163,908 E
Discus costs
611,268
6,493,521
25,210
149,410
490,833
19,154
Support and
orarhead
costs
77,265
868,214
18,097
10,154
10,314
16,561
10,200
Total
€
693,533
7,361,735
43,307
189,564
501,147
35,815
10,200
12,900
72,383
137,053
79,833
1,800)
-
137,053
1,800)
31,395
120,759
50,496
2002015
4,818
4,818
144,80
+ 23301 10020 213901
6 STAFF COSTS AND TRUSTEES REMUNERATION
2024
6,637,938
Salaries and Wages
Social Scourity Costs
526,77.
+ 7.161.71
Tectoded within Salaries and Wages are the following costs:
370,835
Employer pension costritations
390,971
Senior managerent sulares
Incloded within Social Seority Costs are the following costs:
Senior management social security costs
Employes reined 8 ember (sitting egloger person contributions end prop life a fren 0 3 193
45,272
the following camings hands: 260,000 - 70,000 nil (2024: 2); £70,001 - L$0,000 I (2024: 1); 280,001 - 590,000
nil (2024: nil); 290,001 - $100,000 nil (2024: nil); £100,001 - 110,000 nil (2024: nil); £110,001 - 1120,000 1
(2024:1)
The Trustees were not paid daring the year, bat were rimbarsed for exprases areating to 275(2024: Enil) relating 1o
the reimbarsensent of travel, accommodation, training and computer comsumables mhich nere novssary costs incared
in order for the Trustees to perform their daties. Doring the year E3,896 (20Z4: fril) w25 paid to Farley Page Solicitors for legat advice.
One of the Jolat Chair of Trues is a Parter at Furky Page.
7 STAFF NUMBERS
The average curber of full-time cmployees, including casual and part-time staff,
duringt the year was:-
Activities in the fatherance of the Charity's Objectives:
Sopport and Adreasy
16

REGISTERED NUMBER 02401983
THE KENT AUTISTIC TRUST
(A COMPANY LIMITED BY GUARANTEE)
NOTES TO THE ACCOUNTS FOR THE
YEAR ENDED 31 MARCH 2025
8 NET INCOMING/(OUTGOING) RESOURCES FOR THE YEAR
This is stated after charging/(crediting):
Auditors' Remuneration - external audit
Bank Interest on Loans and other Advances
Hire Purchase Interest
(Profit) / Loss on Disposal of Tangible Fixed Assets
Depreciation of Tangible Fixed Assets - owned
- under H.P. Contracts
9 FIXED ASSETS
Tangible
Freehold
Land and
Buildings
€
Improvements
to
Leasehold
Properties
Onice
Equipment
Equipment,
Furniture
Fixtures
and
Fittings
€
COST
Balance as at
Ist April 2024
Additions
Disposals
Balance as at
3lst March 2025
DEPRECIATION
Balance as al
Ist April 2024
Charge for the year
Disposals
Balance as at
3Ist March 2025
NET BOOK VALUE
Asat 1 April 2024
As at 31 March 2025
2,532,669
19,902
36,832)
2,515,739
113,8777
113,877
218,452
33,057
8,762)
242,747
556,699
33,258
16,595)
573,362
(
740,854
59,309
10,595)
789,568
113,877
113,877
196,178
26,282
7,728)
214,73
1,791.815
1,726,171
22,274
28,015
484,538
34,020
9,346)
509,212
72,161
64,150
The Net Book Value of Tangible Fixed Assets includes an amount of tnil (2024; £10,591)
in respect of assets held under Hire Purchase Contracts.
2025
11,220
52,042
121
24,668 (
126,673
2024
€
10,200
56,531
297
1,800)
129,993
7,002
Motor
Vehicles
316,868
‹ 80,750) (
236,118
306,277
7,062
( 80,750) (
232,589
10,591
3,529
TOTAL
3,738,565
86,217
142,939)
3,681,843
1,841,724
126,673
108,419)
1,859,978
1,896,841
1,821,865
17

THE KENT AUTISTIC TRUST
(A COMPANY LIMITED BY GUARANTEE)
NOTES TO THE ACCOUNTS FOR THE
YEAR ENDED 31 MARCH 2025
10
DEBTORS - amounts falling due within one year
Fees Receivable
_ Prepayments
Assets in the course of construction
Accrued Income and other debtors
11
CREDITORS - amounts falling due within one year
Bank Loans (Note 14)
Trade Creditors
Taxation and Social Security Costs
Department of Social Security Personal and Mobility Allowances Held
Obligations under Finance Leases
Accruals and deferred income
Other Creditors
12
The Hire Purchase Contracts are secured on the assets concerned
CREDITORS- amounts falling due after more than one year
Bank Loans (Note 14)
Obligations under Finance Leases
13
sears is Enis (2024- Enil)
RESTRICTED FUNDS
Balance as at
01-Apr
2024
Incoming
Resources
Outgoing
Resources
Wayfield (repairs)
Community Faily Sappat/edmasica Serice
Butlers Park Way (repairs)
175 Albatross Avenue (repairs)
Brompton House (repairs)
Newton Close
Homersham (repairs)
Homersham Annex (repairs)
The Flat, River Drive (repairs)
Lock Street
Woodville
Butters Park Way
Ashford Resource Centre
Brompton House
Beaver Lane
Club 21
Newton 2
General
38,022
13,841
46,512
10,231
47,328
945
49,827
5,219
6,035
600
1,160
70
635
21
2,270
101
41,742
72,324
33,841
2,634
51,921
41,313
7,520
5,338
1,145
(
-
47,017)
72,528)
33,672)
2,637)
43,148)
945)
34,376)
4,732)
2,269)
2,320
225.137.5
37,000
31,28 5
124).
241,448) E
Compens us riot orato coic oracle cos or anily any series
supported by the Trust
utlers Park Way (repair:
his fund is for future repairs to the flats at Butlers Park W:
This fund is for vene repairo the Mat at 175 Albatross Avenue
This Fund i House tre repairs to tho flats at Brompton House
mersham (repai
s fund is for future repairs to the flats & building at Homersl
The Flat, River Drive (repairs)
This fund is for future repairs to the Flat, River Drive
18
2025
395,291
151,216
482,539
254,780
- 11,283,826
72,377
81,602
137,105
5,721
221,283
35,846
£596.934
1,077,192
- 11077,192
Transfer from
Unrestricted
Funds
:
REGISTERED NUMBER 02101983
2024
351,99
309,743.
E1.027,348
71,912
129,668
128,789
5,191
3,281
202,970
51,063
- 1592,874
900,325
8900,325
Balance as at
31-Mar
2025
32,747
13,637
46,681
10,228
56,101
56,764
8,007
9,104
1,745
1,160
70
635
21
2,420
101
87,000
2,196
328,617
/

REGISTERED NUMBER 02404983
THE KENT AUTISTIC TRUST
(A COMPANY LIMITED BY GUARANTEE)
NOTES TO THE ACCOUNTS FOR THE
YEAR ENDED 31 MARCH 2025
14
15
16
17
18
Homersham Annexe (repairs)
This fund is for future repairs to the building at Homershan Annexe
Wayfield Road (repairs)
This fund is for future repairs to the flats at Wayfield Road
Woodville
This represents a donation for use at Woodville Close
Curlew
This represents a donation for use at Curlew Close.
Ashford Resource Centre
This represents a donation for use at the Ashford Resource Centre
Bros pre is a donation for use at Brompton House.
his represents a donation for use at Beaver Lan
This represents a donation for use at Newton Close.
Bus represen a donation for use at Butlers Park Way.
Clus represents a donation for use al Club 21.
This represents a donation for use in the planned Neston 2 development.
General
This represents a general donation for the Kent Autistic Trust
BANK LOANS
The Bank Loans are secured by way of first Legal charges over the Company's Freehold Land
and Building situated at 14, High Street, and 21, High Street, Brompton, Gillingham, Kent,
Lock Street, Gillingham, Kent, Newton Close, Chatham, Kent, Manor House, Ashford, Kent and Woodville Close, Canterbury
he Bank Loans are repayable by instalments and the amount of those instalments which a
ayable after five years is £729,208 (2024 - £630,451
THE TESTING ON AS CONNIE paymen under nearedle opening las a sto belov..
f.
perating Leases on Land and Buildings which expir
Vithin one yea
Trio-five years
After more than five years
:
222,019
222,018
212,324
+ 212,324
CONTINGENT LIABILITIES
There were no Contingent Liabilities as at 31 March 2025 (2024 - £Nil).
ANALYSIS OF NET ASSETS BETWEEN FUNDS
Tangible Fixed Assets
Current Assets
Current Liabilities
Long Term Liabilities
2025 Total
2024 Total
General
Funds
Restricted
Funds
Teal
1,821,865
3,037,508
1,821,865
3,037,508
268,317)
328617)
596,934)
1 1,077,192)
1 1.077,192)
3,513,864
• $1
328617 8 3185,217
+ 3,220,657 41.
- 225,131 2.95.520
RESERVE MOVEMENTS
Balance brought forward
Result for year
Transfer between funds
Unrestricted
Reserves
2,770,383
86,247
12856,030
19

REGISTERED NUMBER 02404983
THE KENT AUTISTIC TRUST
(A COMPANY LIMITED BY GUARANTEE)
NOTES TO THE ACCOUNTS FOR THE
YEAR ENDED 31 MARCH 2025
RECONCILIATION OF NET INCOME / (EXPENDITURE) TO
NET CASH FLOW FROM OPERATING ACTIVITIES
Net income / (expenditure) for the reporting period (as per the statement of financial activities)
Depreciation charges
Loss/(profit) on the sale of fixed assets
(Increase)/decrease in debtors
Increase / (decrease) in creditors
Net cash provided by (used in) operating activities
2025
2024
39,342
126,673
137,055
(1,800)
(250,478)
(216,049)
48,688
: 91,467 €
7,236
2025
2024
1,753,682 1,564,530
€ 1,753,682 € 1,564,530
20 ANALYSIS OF CASH AND CASH EQUIVALENTS
Cash and bank in hand
Total cash and cash equivalents
21 ANALYSIS OF CHANGES IN NET DEBT
At start of
year
New finance At end of
Castiflows
leases
€
Cash
Loans falling
due within
one year
Loans falling
due after
more than one
year
Finance lease
obligations
TOTAL.
1,564,530
189,152
189,152
-
1,753,682
(71,912)
(465)
-
(72,377)
(900,325)
(3,281)
589,012
(176,867)
3,281
15,101
- (1,077,192)
-
604,113
RELATED PARTY TRANSACTIONS
There were no related party transactions during the year (nor in the preceding year).
20