Charity registration number.. l 00167 Neurodiversity UK Annual Report and Financial Statements for the Year Ended 5 April 2023 Neurodiversity UK Contents Reference and Administrative Details Trustees, Report 2to3 Statement of Trustees, Responsibilities Independent Examinevs Report ststement of Financlal Activities Balance Sheet Notes to the Financial Statements 8t0 13 Neurodiversity UK Reference and Administrative Details Trustee5 Ms Kirsty Hull Mrs Lesley Neill Ms Leah Taylor Ms Christine Young Ms Sadie Taylor 100167 Charity Registration Number Principal Office 57 Castle Street Comber Co Down BT23 5DY Independent Examiner Philip Nixon ACA Independent Examiner 34 Dufferin Avenue Bangor Co Down BT20 3AA Page I Neurodiversity UK Trustees, Report The trnstees present the annual report together with the financial statements of the charity for the year ended 5 April 202J. The accounts have been prepared in accordan¢e with the accounting polices set out in note I to the accounts and comply with The Charities Act (Northem Ireland) 2008. Trustees Kirsty Hull Lesley Neill Christine Young Sadie Taylor Leah Taylor Structurei governance and management RecruilmenÉ andappoinlmenl oflrusle The management committee who served during the year and up to the date of this report are set out on page l. The management Committee are appointed at the annual general meeting. The management committee have assessed the major risks to which the Charity is exposed, and are satisfied that systems are in place to mitigate exposure to the major risks. Objectives and aetivitics Public benefil The Charity was established to provide support and assistance to familie5 With Autism and to those who care for or want to understand the various levels of Autism. The Charity does this by running a number of schemes, including awareness and education projects provided by both voluntary and community organisations. The Charity also makes use of both the private and public sector imparting their professional knowledge to the association's members. The members of the association not only benefit but also members of the general public. as we raise awareness and infomi them of Autism and its effects on those dealing with it on a daily basis. The main aims of the Charity are: Raising awareness of Autism Support and assist families and carers dealing with Aut15m These aims are met by including, amongst others. the following activities: Operating charity Shop Organising fundraising events Running educational classes and activities, including boxing and craft classes The trustees confum that they have complied with the requirements of the Charities Act (Northern treland) 2008 and the Charitie5 (Ac¢ouThts and Reports) Regulations (Northern Ireland) 2015 to have due regard to the public benefit guidance published by the Charity Commission. Page 2 Neurodiversity UK Trustees, Report (continued) Achievements and performance The Charity is no longer incorporated with the boxing club, all income is now derived from Shop 5al¢s and occasional donations. The Charity operates a shop and resource centre based in Comber. The shop relies on donation5 of clothes and stock from the local community. All profits from the shop are used to support families and carers within the organisation. Financial review The management committee are satisfied with the fmancial results of the year ending 5th April 2022 The atmual report was approved by the trustees of the charity on 28 June 202J and signed on its behalf by: Mrs Lesley Neill Trustee Page 3 Neurodiversity UK Statement of Trustees, Responsibilities The trustees are responsible for preparing the truslees, report and the f￿anCIal statements in accordance with the Financial Reporting standards applicable in UK and Republic of Ireland (FRS102) and applicable law and regulations. The law applicable to charities in Northern Ireland requires the trustees to prepare fmancial statements for each f￿anCIal year which give a true and fair view of the stale of affairs of the charity and of the incoming resources and application of resources of the charity for that period. In preparing these fmancial statements, the trnstees are required to.. select suitable accounting policies and then apply them consistently. observe the methods and principles in the Charities SORP 2015 (FRS102)' make judgements and estimates that are reasonable and prudent. state whether applicable accounting standards have been followed, subject to any material departures disclosed and explained in the financial statsments. and prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in business. The trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the fLnancial position of the charity and enable them to ensure that the fmancial statements comply with the Charities Act (Northern Ireland) 2008, the applicable Charities (Accounts and Reports) Regulations (Northern Ireland), and the provisions of the constitution. The trustees are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities. Approved by the trustees of the charity on 28 June 202J and signed on its behalf by: Mrs Lesley Neill Trustee Page 4 Neurodiversity UK Independent Examiner's Report to the trustees of Neurodiversity UK I report to the trustees on my examination of the accounts of Neurodiversity UK for the year ended 5 April Responsibilities and basis of report As the eharity's trustees of Neurodiversity UK you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act (Northern Ireland) 2008. It is rny responsibility to: examine the accounts under section 65 of the Charities Act. Follow the procedure laid down in the general Directions given by the Charitie5 Commission of Northem Ireland wider section 65(9){b) of the Charities Act. and state whether particular matters have come to my attention. Basis of independent examiner's report I have examined your charity accounts as required under sectlon 65 of the Charities Act and my examination was Ca￿led out in accordance with the general Directions given by the Charities Commission for Northem Ireland under section 65(9)(b) of the Charities Act. My Examination included a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also included coiisideration of any unusual items or disclosures in the accounts, and seeking explanations from you as charity trustces concerning any such matters. My role is to st&te whether any materlal matters have come to my attention giving me Cause to believe.. l. That ac¢ounting records were not kept in accordance with section 63 of the Charities Act 2. That the accounts do not accord with those accounting records That the accounts do not eomply with the accounting requirements of the Charities Act 4. That there is further inforniation needed for proper understanding of the accounts to be reached Independent examin¢r'5 Statement I have completed my examination and have no concerns in respect of the matters (l) to (4) listed above and, in connection with following the Direction of the Charity Commission of Northern Ireland, I have found no matters that require dr&wing to your attention Philip Nixon ACA Independent Examiner 34 Dufferin Avenue Bangor Co Down BT20 3AA 28 June 2023 Page 5 Neurodiversity UK Statement of Financial Activities for the Year Ended 5 April 2023 Restrieted funds Total 2023 Note Income and Endowments from: Donations and legacies Charitable activitie5 14,000 15,423 14,000 15,423 Total incorne 29,423 29,423 Expenditure on: Charitable activities (32,075) (32,075) Total expenditure (32,075) 32,075) Net expenditure (2.652) (2,652 Net movement in funds (2,652) (2.652) Reconciliation of funds Total ￿ndS brought fonvard 14,305 14,305 Total funds carried forward 12 11,653 11,653 Total 2022 Restrieted funds Note Income and Endoivments from: Donations and legacies Charitable activities 13,440 7,636 13,440 7,636 Total income 21,076 21,076 Expenditure on: Charitable activities (20,283) (20,283) Total expenditure {20,283) (20,283) Net income 793 793 Net movement in funds 793 793 Reeon¢iliation of fund5 Total fund5 brought forward 13,512 13,512 Total funds carried fonvard 12 14,305 14,305 All of the charity's activities derive from continuing operations during the above two perftods. The funds breakdown for 2022 15 shown in note 12. The notes on pages 8 to 13 forn) an integral part of these f￿anCIal statements. Page 6 Neurodiversity UK (Registration number: 100167) Balance Sheet as at 5 April 2023 2023 2022 Note Fixed assets Tangible assets 789 1,132 Current assets Debtors Cash at bank and in hand 5,351 7,025 12,376 5,301 9,222 io 14,523 Creditors: Amounts falling due within one year (1,512) 1,350 Net current assets 10,864 13,173 Net assets 11,653 14,305 Funds of the charity: Restricted income funds Restricted funds 11.653 14,305 Total funds 12 11,653 14,305 The fInancial statements on pages 6 to 13 were approved by the trustees, and authori5ed for issue on 28 June 202J and Si￿ed on their behalf by.. Mrs Lesley Neill Trust¢¢ The notes on pages 8 to 13 forn] an integral part of these financial statements. Page 7 Neurodiversity UK Notes to the Financial Statements for the Year Ended 5 April 2023 l Accounting policies Statement of compliance The financial statements have been prepared in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effeetive l January 2015) {Charities SORP (FRS 102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Chariti¢s Act (Northern Ireland) 2008. Basis of preparation Neurodiversity UK meets the defmition of a public benefit entity under FRS 102. The accounts (fmancial statements) have been prepared under the historical cost convention with item5 recognised at cost or transaction value unless othenvise stated in the relevant note(s) to these accounts. Going concern The trustees consider that there are no material uncertainties about the charity's ability to continue as a going oncern. Income and endowments Voluntary income including donations, gifts. legacies and grants that provide core funding or are of a general nature is recognised when the charity has entitlement to the income, it is probable that the income will be received and the amount can be measured with suffjcient reliability. Gronts recelvable Grants are recognised when the charity has an entitlement to the funds and any Conditions linked to the grants have been met. Where performance conditions are attached to the grant and are yet to be met, the incorne is recognised a5 a liability and included on the balance sheet as deferred in¢ome to be r¢leased. Expenditure All expenditure is recognised once there is a legal or constructive obligation to that expenditure, it is probable settlement is required and the atnount can b¢ measured reliably. All costs are allocated to the applicable expenditure heading that aggregate Simil￿ costs to that category. Where costs cannot be directly attributed to particular headings they have been allocated on a basis ¢onsi5tent with the use of resources, with central staff osts allocated on the basis of time spent, and depreciation charges allocated on the portion of the asset's use. Other support costs are allocated based on the spread of staff costs. Chftrilable aeiivilies Charitable expenditure comprises those costs incurred by the charity in the delivery of its activities and services for its beneficiaries. It includes both costs that can be allocated directly to such activities and those costs of an indirect nature necessary to support them. Support costs Support costs include central functions and have been allocated to activity c05t categories on a basis consistent with the use of resources, for exatnple, allocating property Costs by floor a￿as, or per capita. staff costs by the time spent and other cost5 by their usage. Page 8 Neurodiversity UK Notes to the Financial Statements for the Year Ended S April 2023 Governance costs These include the Costs attributable to the charlty's compliance with constitutional and statutory requirements, including audit, strategÉc management and trustees meetings and reimbursed expenses. Taxatio The charity is considered to pass the tests set out in Paragraph I Schedule 6 of the Finance Art 2010 and therefore it meets the definition of a charitable eompany for UK cotvoration tax purposes. Accordingly, the chariry is potentially exempt from taxation in respect of income or capital gains rec¢iv¢d within categories covered by Chapter 3 Part I l of the Corporation Tax Act 201 O or Section 256 of the Taxation of Chargeable Gains Act 1992. to the extent that such income or gains are applied exclusively to ¢haritable purposes. Tangible fixed assets Individual fixed assets costing £500.00 or more are initially recorded at cost. Depreciation and amortisation Depreciation is provided on tangible f￿ed assets so as to write off the cost or valuation. less any estimated residual value, over their expected useful economic life as follows: Asset class Office equipment Depreciation method and rate 250/D reducing balance Trade debtors Trade debtors are amowits due from customers for mer¢handise sold or services performed in the ordinary course of business. Trade debtors are recognÈsed initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method. less provision for imphirment. A provision for the impairment of trade debtors is established when there is objective evidence that the charity will not be able to collect all amounts due according to the original terms of the receivables. Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary cour5¢ of business from suppliers. Accounts payable are classified as current liabilitie5 if the does not have an unconditional right, at the end of the reporting period, to defer Settlement of the creditor for at least twelve months after the reporting date. If there 15 an unconditionxl right to defer settlement for at least twelve month5 after the reporting date, they are presented as non-current liabTlitle5. are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method. Fund structure Restricted income funds are those donated for use in a particular area or for speciftc purposes, the use of which is restricted to that area or purpose. Page 9 Neurodiversity UK Notes to the Financial Statements for the Year Ended 5 April 2023 2 Income from dollations and legacies Restricted funds Total funds Grants, including capital grdThts- Govemment grants 14,000 14.000 Total for 2023 14,000 14.000 Total for 2022 13,440 13,440 3 Income from charitable activities Restricted funds Total 2023 Income from Charity Shop 15,423 15.423 Total 2022 Restricted funds Income from Charity Shop 7,636 Page 10 Neurodiversity UK Notes to the Financial Statements for the Year Ended 5 April 2023 4 Expenditure on eharitable activities Restricted funds Total funds C05t of charitable activites Rent Rates Llght. heat & power Insurance Repairs and maintenance Telephone Printing, postage and stationary Advertising Travelling Bank charges Depreciation Cleaning Volunteer Expenses 5,521 8,796 979 5,385 122 721 2,401 1,453 ,843 1,882 121 343 794 742 5.521 8,796 979 5,385 122 721 2.401 1,453 1,843 1.882 121 343 794 742 Total for 2023 31.103 31,103 Total for 2022 19,683 19,683 Total 2022 Restricted funds Cost of charttable activites Rent Rates Light, heat & power Insurance Repairs and maintenance Telephone Printing, postage and stationary Advertising Travelling Bank charges Depreciation Charitable Donations Volunteer Expenses 1,911 8,796 893 1,779 434 400 1,911 8,796 893 1,779 434 400 1,436 288 195 675 73 378 2.000 425 288 195 675 73 378 2.000 425 19.683 19,683 Pagell Neurodiversity UK Notes to the Financial Statements for the Year Ended 5 April 2023 5 Analysis of governance and support tost5 Governance costs Total 2023 Total 2022 Restricted Independent examinevs fees Fees paid to examiner 972 972 600 972 972 600 6 Trustees remuneration and expenses No tn15tees, nor any persons Connected with them. have received any remuneration from the charity during the year. 7 Taxation The charity is a registered charity and is therefore exempt from taxation. 8 Tangible fixed assets Furniture and equipment Total Cost At 6 April 2022 4,068 4,068 At 5 April 2023 4,068 4,068 Depreciation At 6 April 2022 Charge for the year 2,936 343 343 At 5 April 2023 3,279 3,279 Net book value At 5 April 2023 789 789 At 5 April 2022 1.132 1,132 Page 12 Neurodiversity UK Notes to the Financial Statements for the Year Ended 5 April 2023 9 Debtor5 2023 2022 Prepayments Acerued income 5,131 170 220 5,351 5,301 10 Cash and cash equivalents 2023 2022 Cash at baE 7,025 9.222 I I Creditors: amounts falling due within one year 2023 2022 Trade creditors Accruals 540 972 1,350 1,512 1.350 12 Funds Balante #t 6 April 2022 Incoming resources Resourees expended Balance at 5 April 2023 Restricted funds 14,305 29,423 (32,075) 11,653 Balance at 6 April 2021 IncoJDing resouree5 Resources expended Balance at 5 April 2022 Restrlcted funds 13,512 21.076 (20,283) 14,305 Page 13