Charity registration number: 100167 Neurodiversity UK Annual Report and Financial Statements for the Year Ended 5 April 2024
Neurodiversity UK Contents Reference and Administrative Detsils Trustees, Report 2103 Statement of TNstees' Responsibilities Independent Examiner's Report Statement of Financial Activities Balance Sheet Notes to the Financial Statements 8t0 13
Neurodiversity UK Reference and Administrative Details Trustees Mrs Lesley Neill Ms Leah Taylor Ms Sadie Taylor Ms Collette French Ms Helen McBriar Charity Registration Number 100167 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 r¢port together with the financial statements of the charity for the yeaT ended 5 April 2024. The accounts have been prepared in accordance with the accounting polices set out in note I to the accounts and omply with The Charities Act (Northern Ireland) 2008. Trustees Lesley Neill Collette French (Appointed 04112123) Helen McBriar (Appointed 04112123) Sadie Taylor Leah Taylor Kirsty Hull (Resigned 04112123) Christine Young (Resigned 30109123) Structure? governance 4nd management Recruilnient and appoiii¢Trienl oflrustees The management conllnitt¢e who served during the year and up to the date of tbis report are set out on page l. The management committee are appointed at the annual general meeting. The managernent 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 activities Public benefit The Charity was established to provide support and assistance to families with Autism and to th05¢ 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 educalion 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 m¢mb¢r5 Qf the general public, as w¢ raise awareness and inforn) them of Autism and its effects on those dealing with it on a daily basis. The main aim5 of the Charity are.. Raising awaren¢ss of Neurological conditions. Support and assist families and carers dealing with Neurological condition5. These aims are met by including, amongst others. the following activities.. Operdting charity shop Organising fundraising events Running educational classes and activities. including mental health fithess. yoga classes & offering wellbeing treatments to those who have referred into tbe charity. Page 2
Neurodiversity UK Trustees, Report (continued) The trustees confinn that they have complied with the requirements of the Charities Act (Northern Ireland) 2008 and the Charities (Accounts and Reports) Regulations (Norihem Ireland) 2015 to have due regard to the publi benefit guidance published by the Charity Commission. Achievements and performance The Charity is no longer incorporated with the boxing club, all income is now derived from shop sales and occasional donations. The Charity operates a shop and resource centre based in Comber. The shop relies on donations 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 managernent committee are satisfied with the financial results of the year ending 5th April 2024. The annual report was approved by the trustees of the charity on 17 July 2024 and signed on ils behalf by.. SIGNED SECURELY 1710712024 a¢ 1..09'.Z1 PM UIC Mrs Lesley Neill Trustee Page 3
Neurodiversity UK Statement of Trustees, Responsibilities The trustees are responsible for preparing the truste¢s' report and the financial statements in accordaTJce 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 tNstee5 to prepare financial statements for each financial year which give a trne and fair view of the state of affairs of the charity and of the incoming resources and application of resources of the charity for that period. In preparing these financial statements, the trustees are required to.. select suitable accounting policies and then apply them ¢onsistcntly,' observe the methods and princtples in the Charities SORP 2015 (FRS102)' make judgements and estimates that are reasonable and prudent. state whether applicable accounling standards have been followed, subject to any material departures disclosed and explained in the fwancial statements" and prepare the financial statements on the going concern basis unless It is inappropriate to presume that the charity will continue in business. The tSteeS aTe responsible for keeping proper accounting records that disclose with reasonable accuracy at any time tbe financial 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 conslilution. The trnstees are also responsible for safeguarding the assets of the charity and hence for tsking reasonable steps for the prcvcntion and detection of fraud and other iegUlar1ties. Approved by the trustees of the charity on 17 July 2024 and siglled on its behalf by: SIGNED SECURELY 17107121124 at 1:09:21 PM UTC Mrs Lesley Neill Trustee Page 4
Neurodiversity UK Independent Examiner's Report to the trustees of Neurodiversity UK I report to the tLUStees on my examination of the accounts of Neurodiversity UK for the year ended 5 April 2024. Responsibilitie$ and basis of report As tbe charity's trnstees of Neurodiversity UK you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act (Northern treland) 2008. It is my responsibility to.. examine the accounts under section 65 of the Charities Act. Follow the procedure laid down in the genetal Directions given by the Charities Commission of Northern Ireland under 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 section 65 of the Charities Act and my examination was carried out in accordance with Ihe general Directions given by the Charities Commission for Northern Iieland under section 65(9)(b) of Ihe Charities Act. My Examination included a review of the accounting records kept by the charity and a comparison of Ihe accounts presented with those re¢ords. It also included consideration of any unusual items or disclosures in the accounts. and seeking explanations from you as charity trnstees conceming any such matters. My role is to state whether any material matters have come to my attention giving me Cause to believe: l. That accounting records were not kept in accoidance with section 63 of the Charities Act 2. That the accounts do not accord with those accounting records 3. That the a¢¢ount5 do not comply with the accounting requirements of the Charities Act 4. That there is further infonnation needed for proper understanding of the accounts to be reached Independent examiner's Statement I have complcled my examination and have no concerns in respect of the matters {1) 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 dTawing to your attention Philip Nixon ACA Independent Examiner 34 Dufferin Avenue Bangor Co Down BT20 3AA 17 July 2024 Page 5
Neurodiversity UK Statement of Financial Activities for the Year Ended 5 April 2024 Unrestricted funds Restricted funds Total 2024 Note Income and Endowments from: Donations and legacies Charitable activities 23.795 23,795 34,677 34,677 Total income 34,677 23,795 58,472 Expenditure on: Charitable activities (33,591) (22,357) (55.948) Total expenditure (33,591) {22,357) (55,948) Net income 1,086 1,438 2,524 Net movement in funds 1,086 1,438 2,524 Reconeiliation of lunds Total funds brought fonvard 11,653 11,653 Total funds carried fonvard 12 1.086 13,091 Restricted funds 14,177 Total 2023 Note Income and Endowments from: Donations and legacies Charitable activities 14,000 15,423 14,000 15,423 Total income 29,423 29,423 Expenditure on: Charitable a¢tivities (32,075) {32.075) Total expenditure (32.075) (32,075) Net expenditure (2,652) (2,652) Net movement ill ndS (2,652) (2,652) Reconcitiation of fund5 Total funds brought forward 14.305 14,305 Total funds Carried forward 12 11.653 11.653 All of the charity's activities derive from Continuing operations durlng the above two periods. The funds breakdown for 2023 15 shown in note 12. The notes on pages 8 to 13 forni an integral part of these financial statements. Page 6
Neurodiversity UK (Registration number: 100167) Balance Sheet as at 5 April 2024 2024 2023 Note Flxed A$$ets Tangible assets 592 789 Current 2$5ets Debiors C&sh at bank and in hand 375 16,312 5.351 7,025 io 16.687 12,376 Creditors". Amounts falling due within one year Net current assets li (3,102) (1,512) 13,585 10,864 Net a$$ets 14,177 11,653 Funds of the charity: Restricted income funds Restricted funds 13.091 11,653 unrtricted income funds Unrestricted funds 1,086 Total funds 12 14,177 Rl,653 The financial statements on pages 6 to 13 were approved by the Irnstees, d auth0ri5ed for issue on 17 July 2024 and signed on their behalf by.. SIGNED SECURELY iod£ 1T10712024 at 1-.09.'21 PM UTC Mrs Lesley Neill Trustee The notes on pages 8 to 13 fonn an integral part of these financial statements. Page 7
Neurodiversity UK Notes to the Financial Statements for the Year Ended 5 April 2024 l Accounting policies Statement of cornpliance The financial statements have been prepared in accordance with Accounting and Reporting by Charities.. Statement of R¢¢omrnended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective l January 2015) - (Charities SORP (FRS 102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Charities Act (Norihem Ireland) 2008. Basis of preparation Neurodiversity UK meets the definition of a public b¢nefit entity under FRS 102. The accounts (financial statements) have been prepared under the historical cost convention with items 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 uncertai]Jties about the charity's ability to continue as a going concern. Income and endowments Voluntary income including donations, gifts, legacies and grants that provide core fidIng 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 sufficient reliability. Grants reLeivable Grants are recognised when the charity has an entitlement to the funds and any conditions linked to the grants have been rnet. Where performance conditions are attached to the grant and are yet to be met, the income is recognised as a liability and included on the balance sheet as deferred income to be released. Expenditure All expenditure is recognised once there is a legal or constructive obligation to that expenditure. it is probable settlement is required and the amount can be measured reliably. All costs are allocated to the applicable expenditure heading that aggregate similar costs to that category. Where costs cannot be directly attributed to particular headj'ngs tbey have been allocated on a basis consistent with tbe usc of resourees. 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 SPTead of staff costs. Charitable acfivities Charitsble expendiMre comprises those costs incuTr¢d by the charity in the delivery of its activities and services for its beneficiaries. It includes both cost5 that can be allocated directly to sucb activities and those costs of an indiTect nature necessary lo support tbem. Support Costs Support costs include central function5 and have been allocated to activity cost categories on a basis consistent with the use of resources, for example, allocaling property costs by floor areas, or per Capita, staff costs by the tim¢ spent and other costs by their usag¢. Page 8
Neurodiversity UK Notes to the Financial Statements for the Year Ended 5 April 2024 Governance costs These include the costs attributable to the charity's compliance with constitutional and statutory reqLEirements, including audit, strategic management and trustees meetings and reimbursed expenses. Taxation The charity ts considered to pass the tests set out in Paragraph I Schedule 6 of the Finance Act 2010 and therefore it meets the definition of a charitable company for UK corporation tax purposes. Accordingly, the charity is potentially exempt from taxation in spect of income or capital gains received within categories covered by Chapter 3 Part I l of the Corporation Tax Aet 2010 or Seclion 256 of the Taxation of Chargeable Gains Act 1992. to the extent that such income or gains are applied exclusively to charitable purposes. Tanglble fixed assets Individual fixed assets costing £500.00 or more are initially recorded at cost. Depreciation gnd amortisation Depreciation is provided on tangible fixed assets so as to write off the cost or Valuatio less any estimated residual value, over their expected useful economic lif¢ as follows: Asset class Office equipment Depreciation method and rate 25fy10 reducing balance Trade debtors Trade debtors are amounts due from customers for merchandise sold or services perfornied in the ordinary course of business. Trade debtors are recognised initially at the tran5acts.on price. They are subsequently measured at amortised cost using the effective interest method, I¢s5 provision for impainnent. A provision for the impairment of trade debtors is established when there 15 Objective evidence that the charity will not be able to collect all &rnounts due according to thc original temis of the receivables. Trade credltors are obligations to pay for goods or services that have been acquired in the ordinary COUTse of business from suppliers. Accounts payable are cla55ified as Current liabilities 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 is an unconditional right to defer settlement for at least twelve months after the reporting dale, they are presented as non-current liabilities. are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method. Fund structure Unrestricted income funds are general ndS that are avatlable for use at the trustees discretion in fitherance of the objective5 Qf the charity. Restricted income funds xre those donated for use in a particular area or for specific 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 2024 2 Income from donations and lega¢ies Restricted funds Total funds Grants, including capital grants. Government grants 23.795 23,795 Tot*1 for 2024 23,795 23,795 Total for 2023 14,000 14,000 3 Income from tharitable artivities Unrestricted funds General Total 2024 Income from Charity Shop Gift Aid Tax Reclaimed 26,113 8,564 26,113 8,564 34,677 Restricted funds 34,677 Total 2023 Income from Charity Shop 15.423 15,423 Page 10
Neurodiversity UK Notes to the Financial Statements for the Year Ended 5 April 2024 4 Expenditure on charitable aetivities Unrestricted funds Designated Restricted funds Total funds Cost of charitable activite$ Legal & professional fees Rent 7.834 1,365 10,018 818 4.415 449 765 1,942 1.272 126 1,509 171 16,174 24,008 1,365 10,018 818 Rates Light. heat & power Insurance Repairs and maintenance Telephone Printlng. postage and stationary Advertising Travelling Bank charges Depreciation Cleaning Volunteer Expenses Wages and Salaries Staff Training Interest 4,415 449 765 1.942 1,272 126 1.509 171 197 347 1,419 5,986 116 197 347 1,419 5,986 116 Total for 2024 32,571 22,357 54,928 Total for 2023 31,103 31,103 Total 2023 Restricted funds Cost of charitable activites Rent Rates Light, heat & power Insurance Repairs and maintenance Telephone Printing, postage and stationary Advertising Trdvelling Bank charges Depreciation Cleaning Volunteer Expenses 5,521 8.796 979 5.385 122 721 2,401 I,453 1.843 1,882 121 5.521 8,796 979 5,385 122 721 2,401 1,453 1,843 1,882 121 343 794 742 343 794 742 31,103 31,103 Pagell
Neurodiversity UK Notes to the Financial Statements for the Year Ended 5 April 2024 5 Analy$i$ of governance and support costs Governance costs Unrestricted Total 2024 Total 2023 General Independent examiner's fees Fees paid to examiner 1,020 1,020 972 1.020 1.020 972 6 Trustees remuneration and expenses No trnstees. 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 equipment Total Cost At 6 April 2023 4,068 4,068 Ai 5 April 2024 4,068 4.068 Depreciation At 6 April 2023 Charge for the year 3,279 197 3,279 197 At 5 April 2024 3,476 3,476 Net book value At 5 April 2024 592 592 At 5 April 2023 789 789 Page 12
Neurodiversity UK Notes to the Financial Statements for the Year Ended 5 April 2024 9 Debtors 2024 2023 Prepayrnents Accrued income 5,131 220 375 375 5,351 10 Cash and cash equivalents 2024 2023 Cash at bank 16,3l2 7,025 11 Creditors: amounts falling due within one year 2024 2023 Trade creditors Other taxation and social security Accruals 36 91 2,975 540 972 3,102 1.512 12 Funds Balance at 6 April 2023 Incoming resources R¢$ources expended B41ance at 5 April 2024 Unrestricted funds General 34,677 (33.591) 1,086 Restricted funds 11,653 23,795 {22,357) 13,091 Total funds 11,653 58.472 {55.948) 14,177 Balance at 6 April 2022 Incoming resources Resources expended Balance at 5 April 2023 Unrestrieted funds Restricted funds 14.305 29,423 (32,075) 11,653 Page 13