PARENTS, EDUCATION AS AUTISM THERAPISTS FINANCIAL STATEMEN FOR THE PERIOD ENDED31 DECEMBER 2025 Charfty No. NIC101545 (Northern Irelandl HM Revenue & custom5 Charity Number XR24761. PARENTS. EDUCATION AS ALryISM THERAPISTS FINANCIAL sfATEMf NTS R THE PERIOD ENDED 31 DECEMBER 2025 Page I Committie list Poge 2 Notes to financlal statements Page 3 Trustiee report Page 4 Examinters report Pa￿5 Profit & Loss Pa8e 6 Balante Sheet Pa8e 7 Accountin8 Policies Page 8 Note5 to financial Statements Page 9 Fixed Assets PARENTS. EDUCATION AS AUTISM THEILAPISTS FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 DECEMBER 2025 Mana ement commlttee Dr. Stephen Gallagher Prof. Tony Byrne Chalrperson Trèasurer Committee Members Df Stephen Gallagher Emma Murphy Olivia Briggs Scott Graham Dr Dean Reid Jane Stewart Re rstered Office 385 Springhill Road Forthriver Busine55 Park Belfast BT12 7DG Bankers FiTSt Trusi Bank 322 Antrim Road Glen8ormley PAGE I PARENTS. EDUCATION AS AUTISM THERAPISTS FINANCIALSTATEMENTS FOR ThE PERIOD ENDED31 OECEM8ER 2015 The Trustees presents its report and the financial statements for the year ended 31 Decen7ber 2024. Constllutlon & oblertlw5 The or8ani5ation. which is recognised a5 a charity in Northern Ireland, 15 operated under the rules ol it's constitution dates 06 December 1997. The management of the Organisation is the re5POrtsibility of its Trustees who are elerted and co-opted under the terms of the constitution. Prlnciple politiesto athleve oblettives The organi5atlon1s est3Nished to help and support children and adults suffering from autlsm and other relètÈ(f communication and behaviourèl disorders, ènd to helpthe families ènd cèrers of sud) people. Taxatlon The or8anisation is reaistered with the HM Revenue & customs as a charltable bodyfor taxatSon purposes. HM Revenue & customs Charlty NumberXR24761. Trustees The Trustees at 31 December 2025. who have all beenTrusteesfor the whole of the financlal year ended on that date, are listed on page l. Commentaryon the lknanclal statements The or8anis8tlon's finèncièl statements have been presented In the format setout as best practlce bythe st3tement of Recomrnended Practice ISORPI accountin8 by charities issued bythe Charltles ComrnS5slon. The statement of financial activities set out on p8ge5 5 To 9 focu5es on Showing the total incorning resources, both revenue & capital. which have been made avaSlable to the or8anlsatlen durin8the finaThci31 year-end the wayin which tht>se resources have been used, whetheras dirert charitablÈ expenditure in carrying out and supportingthe organi5ation'5 communtydriven activities. or in the managefflent and administration itseW. The SOFA also showsthose incoming resources for the year received from sources whSch place re5triction5 On the way in which the org3nisation can use the fund5 and the level of incomin8 resources that can be used by the or83nisation without restriction, within the orEanisation's charitable objÈrtives. Flnamclal results &lundln6 of future work Both the level ef activities and the year end financial position were considered 5ati5factory given the or8anisation's objedives ènd theTrustees expert thatthis level of attivity will be sustained for the fofesee3ble future. PAGE 2 PARENTY EDUCATION AS AUTISM THERAPISTS FINANaAL STATEMENTS FOftTHE PERIOD ENDED 31 DECEMBER 2025 Trustses, report Expenditure of equiprnent The movement in fixed assets durinEthe year are set out on note 9 of the financial statements. Reserves The organisation had net assets of £20,938.19 as at 31 December 2025. Trustees respon51bllitlÈs. Frorn thè constitution the members must comply with their obli8ation With regards to.. the keeping of accounting record5 of the organisation.. and the preparation of annual statements of account of the organi5ation. Internal financlal control The trustees have overall responsibility for ensurSng that the or8anisation has in place an appropriate systern of control, financial and otherwise, to provSde reasonable assurance that.. The organisation is operating efficiently & effectively.. it's assets are safeguarded against unauthori5ed use of di5POSltion.' proper record5 are maintained and financial infortnation used within the or8anisation or for public is reliable,. and the organisation complies with relevant laws and re8ulations. The organisation's systems of financial control are designed to provide reasonable but not absolute assurance against material miss-statement or Ioss. Statement ol disc105ure to Accountant So far as the trustees are aware. there is fio relevant accounting information of which the organisation's accountants are unaware. Additionallyi the trustees have taken all the necessary steps in Order to make themselves aware of all relevant accounting information and to establish that the organi5ation's accountants are aware ol that information. PAGE 3 PARENTS. EDUCATION AS AUTrSM THERAPISTS FINANCIAL STATEMENTS FOR THE PERIOD ENDED31 DECEMBER 2025 We reporton the actounts If thechèrityforthe year ended 31 December 2025, which are setout on pages ¢3. RÈspectl¥e responslbllltlesof the Trusteesand the Independent Exarnlner s the charl￿S member5 you are responsibleforthe preparation of the actounts in atcordance with the Charitiès Att (Northern Irelèndl 2008. It is our responsibilityto.. - examlne the accwnts under section 65 of the Charitie5 Art.. - followthe procedures laid down in the 8enÈral Direction given by the Commlsslon under sectlen 65191 Ibl of the Charities Act, - state whether particular matter5 have come to our attention B851s of the Independentexamlnerfs report We have examined your charity accounts as required under Settion 65 of the Charitles Att and our examlnation was carried out in accordance with the general Directions given bythe Charitycomrnission foTthÈ Northern Ireland un¢Ser Section 6519llbl of the Charities Act. OurÈxamination irtluded è review of the account]nKTecord5 kept by the charity3nd a comparlson of the attounts presented wth those records. It a150 included considerations of any unusual ￿emS or di5clesures in the accounts, and seekingexplanatlens from you as charity member5 any5uch rnatter5. Our r¢le isto state whether any material m3tter5 have cometo our attÈntitrn 8Ning us cause to believe.. l That accounting records were not kept In accordance svith settion 63 of thecompanies Act. 2 Thèt the èccounts do not accord wlth those accounting record5. 3 That the accounts do not cornptywith the accountlng requlrements of the Charities Act. 4 That there is further Snformation needed for a proper under5tandin8 olthe attounts to be reached. Independet)t Examlnerfs Statement We have compiled our ex#minÈtion and have no concerns In respett of the matters 1-4 listed above and, in cennertSon with thefdlowiDg Dirertion5 of the Chhrity Commission NorthÈm Ireland., we havefound no matters that require dr8win8 to your èttention. Da¥ld John Armslrong g Gosselln Avenue LouEh Roèd Lur8•h Co Armagh LurÈan 8T66 6PY 028 38 349740 PAGE 4 PARENTS. EDUCATION AS AUTISM THERAPISTS FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 DECEMBER 2025 TOTAL FUNDS TOTAL FUNDS 2025 2024 INCOMING RESOURCES Note Fees received Granls Receivable Intefest Receivable 1,343.20 6,378.02 TOTAL RESOURCES EXPANDED 1,343.20 6B78.02 INCOMING RESOURCES RESOURCES EXPANDED IB43.20 6.378.02 Direct charitable expenditure Fundrai5in8 & publicity Management & administration 2,339.10 3,119.75 0.00 2,109.42 3￿0.04 TOTAL RESOURCES EXPANDED 4,448.52 6.159.79 NEf INCOMING10￿GO1NG RESOURCES FOR THE YEAR -3,105.32 218.23 PAGE 5 PARENTS, EDUCATION AS AUTISM THERAPIST5 FINANCIAL STATEMENT5 R ThE PERIOD ENDED 31 DECEMBER 2025 TOTAL FUNDS 2025 TOTAL FUNDS 2024 Note FIXED ASSETS Tangible Assets 216.72 288.97 CURRENT ASSETS PayPal Prepayrnent5 Cash at bank and in hand 11,184.12 10,164.94 84.00 13,905.59 9,4S3.34 20.721A6 24,154.53 CREDITOR5: Amounts falllng dye wlthln one year.. 250.00 650.00 CURRENT ASSETS 20A71.46 23,504.53 TOTAL ASSETS LESS CURRENT LIABILITIES 20,688.18 23,793.50 BALANCE BROUGHT FORWARD 23.793.50 23.575.27 INCOMINGIOUTGOING RESOURCES FOR THE YEAR -3,105.32 218.23 20,688.19 23.793.50 All movemen s are In Restricted Funds The charlty has no recognlsed gains or losses other than the re5uIt5 for the perlod set out abovè All of the Actlvities of the charity organisation are classed as contlnuirtg PAGE 6 PARENTS, EDUCAnoN AS AUTISM TH£RAPISTS FINANCIAL STATEMENTS FOR THE PERI D ENDED 310ECEMBER 2025 ACCOUNTING POLICIES Bas15 Ot auourtlng The fin3nclal statements have been prepared underthe hlstorlcal cost convention, and in accordance with applicable accounting standards the Staternents of Recomrnended Practices on accounting by charltles. reclatlon Depreclation is calculated so as to write off the £05t of an asset, less its estirnated residual value, over the useful econofflic life of the asset as follows... Fixtures & Fittin8S 25% Straight Line Office Equlpment 25% Straight L4ne Forei n ¢urren¢lt Assets and liabilities in forei8n CUTrentie5 are translatetl into sterlin8 at the rates of exchart8e ruling at the balance Sheet date. Transattions in fDreign currencies are translated into steallng at the r8te of exchange ruling at the date of the transaction. Exthange differences are taken into account in arriving at the operatin8 profit. GRANTS RECEIVABLE 2025 2024 Memberships Simple steps Just givSng 1,343.20 1,246.75 5,131.27 380.19 1,343.20 6.758.2J PAGE 7 PARENTS, EDUCATION AS AUTISM THERAPISTS FINANCIAL STATEMENTS FOR THE PERIOD ENDED31 DECEMBER 2025 NOTE3,4&5 Dec-25 Dec-24 TOTAL RESOURCES EXPANDED TOTAL TOTAL Wed site hostin8 IAdvertisin81 Accountancy Insurance Management & Administrztiort Management & Administration Management & Administration Dlrect Charltable Empenditure Management & Admlnlstratlon Dirert Charltable Expendlture Managèmènt & AdmSnistratlon 1,094.62 250.00 1,057.35 250.IK) 1,380.64 940.54 255.72 2,179.21 96.33 1.62S.20 0.00 Telephone Bank charEes Translation costs 161.97 1.244.48 72.25 Depreciation 4,448.52 6.159.79 Dirert Charitable Expendlture Management & Admlnistratlon Fundraising & Publicity 2.339.10 2,109.42 0.00 3,119.75 3,040.04 0.00 4,448.52 6,159.79 PAGE 8 PARENTS. EDUCATION AS AUTISM THERAPISTS FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 DECEMBER 2025 Fixlure5 fittings & Equipment NOTE 6 2025 TOTAL N.B.V. At 1st January 2025 288.98 Addltions 0.00 0.00 At 31 De￿mber 2025 288.98 288.98 Depreciation Charge for Year 72.2S 72.25 At 31 December 2025 216.74 216.74 N.B.V. At 31 December 2025 216.74 At 31 December 2024 288.98 Note 7 Accountancy 3011212025 250.00 250.00 No transactlons wlth related partSes were undertaken such as are requlred to be disclosed under Flnanclal Reportlng Standard 8. PAGE 9