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
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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 t￿SteeS 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
i￿egUlar1ties.
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
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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
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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
unr￿tricted 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 fi￿dIng 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¢.
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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
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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
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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