All About Us - ASD Teens
Statement of Financial Activities
Year ended 31 August 2023
2023
Restricted
funds Total funds
2022
Unrestricted
funds
Total funds
Note
Income and endowments
Donations and legacies
Charitable activities
13,495
15,855
13,495
182,903
4,586
106,409
167,048
Total income
29,350
167,048
196,398
110,995
Expenditure
Expenditure on charitable activities
Total expenditure
12,968
12,968
153,248
166,216
106,440
106,440
153,248
166,216
Net income and net movement in funds
16,382
13,800
30.182
4,555
Reconciliation of funds
Total funds brought fO￿ard
Total funds carried forward
3,412
20,875
24,287
19,732
19,794
34,675
54,469
24,287
The statement of financial activities includes all gains and losses recognised in the year.
All income and expenditure derive from continuing activities.
The notes on pages 8 to 14 forni part of these financlal statements.

All About Us - ASD Teens
ststement of Financial Position
31 August 2023
2023
2022
Note
Current assets
Cash at bank and in hand
55,196
26,013
Creditors: amounts falling due within one year
Net current assets
12
727
1,725
24,288
54,469
Total assets less current liabilities
54,469
24,288
Funds of the charity
Restricted funds
Unrestricted funds
35,929
18,540
20,876
3.412
Total charity funds
13
54,469
24,288
These financial statements were approved by the board of trustees and authorised ft)r issue on
S-.E.g., and are signed on behalf of the board by:
A O'Neill
Trustee
N Neeson
Trustee
The notes on pages 8 to 14 form part of these financial statsments.

All About Us - ASD Teens
Notes to the Financial Statements
Year ended 31 August 2023
General information
The charity is a public benefit entity and a registered charity in Northern Ireland and is
unincorporated. The address of the principal office is Unit 4 Greystone Shopping Centre Antrim
BT41 1JW.
statement of compliance
These financial statements have been prepared in compliance with FRS 102, 'The Financial
Reporting Standard applicable in the UK and the Republic of Ireland,, the 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) (Charities
SORP (FRS 102)) and the Charities Act (Northern Ireland) 2008.
Accounting policies
Basis of preparation
The financial statements have been prepared on the historical cost basis, as modified by the
revaluation of certain financial assets and liabilities and investment properties measured at fair
value through income or expenditure.
The financial statements are prepared in sterling, which is the functional currency of the entity.
Going concern
There are no material uncertainties about the charity's ability to continue.
Fund accounting
Unrestricted funds are available for use at the discretion of the trustees to further any of the
charity's purposes.
Designated funds are unrestricted funds earmarked by the trustees for particular future project or
commitment.
Restricted funds are subjected to restrictions on their expenditure declared by the donor or through
the terms of an appeal, and fall into one of￿0 sub-classes-. restricted income funds or endowment
funds.

All About Us - ASD Teens
Notes to the Financial Statements (continued)
Year ended 31 August 2023
Accounting policies (contlnued)
Incoming resources
All incoming resources are included in the statement of financial activities when entitlement has
passed to the charity,. it is probable that the economic benefits associated with the transaction will
flow to the charity and the amount can be reliably measured. The following specific policies are
applied to particular categories of income..
income from donations or grants is recognised when there is evidence of entitlement to the
gift, receipt is probable and its amount can be measured reliably.
legacy income is recognised when receipt is probable and entitlement is established.
income from donated goods is measured at the fair value of the goods unless this is
impractical to measure reliably, in which case the value is derived from the cost to the donor
or the estimated resale value. Donated facilities and servi￿$ are recognised in the accounts
when received if the value can be reliably measured. No amounts are included for the
contribution of general volunteers.
income from contracts for the supply of servi￿5 is recognised with the delivery of the
contracted servi￿. This is classified as unrestricted funds unless there is a contractual
requirement for it to be spent on a particular purpose and returned if unspent, in which case
it may be regarded as restricted.
Resources expended
Expenditure is recognised on an accruals basis as a liability is incurred. Expenditure includes any
VAT which cannot be fully recovered, and is classified under headings of the statement offinancial
activities to which it relates..
expenditure on raising funds includes the costs of all fundraising activities, events, non-
charitable trading activities, and the sale of donated goods.
expenditure on charitable activities includes all costs incurred by a charity in undertaking
activities that further its charitable aims for the benefit of its beneficiaries, including those
support costs and costs relating to the governance of the charity apportioned to charitable
activities.
other expenditure includes all expenditure that is neither related to raising funds for the charity
nor part of its expenditure on charitable activities.
All costs are allocated to expenditure categories reflecting the use of the resource. Direct costs
attributable to a single activity are allocated directly to that activity- Shared costs are apportioned
be￿een the activities they contribute to on a reasonable, justifiable and consistent basis.
Financial instruments
A financial asset or a financial liability is recognised only when the charity becomes a paty to the
contractual provisions of the instrument.
Basic financial instruments are initially recognised at the amount receivable or payable including
any related transaction costs.

All About Us - ASD Teens
Notes to the Financial Statements (continued)
Year ended 31 August 2023
Accounting policies fcontinued)
Financial instruments (continuedj
Current assets and current liabilities are subsequently measured at the cash or other consideration
expected to be paid or received and not discounted.
Debt instruments are subsequently measured at amortised cost.
Where investments in shares are publicly traded or their fair value can otherwise be measured
reliably, the investment is subsequently measured at fair value with changes in fair value
recognised in income and expenditure. All other such investments are subsequently measured at
cost less impairment.
Other financial instruments, including derivatives, are initially recognised at fair value, unless
payment for an asset is deferred beyond normal business terms or financed at a rate of interest
that is not a market rate, in which case the asset is measured at the present value of the future
payments discounted at a market rate of interest for a similar debt instrument.
Other financial instruments are subsequently measured at fair value, with any changes recognised
in the statement of financial activities. with the exception of hedging instruments in a designated
hedging relationship.
Financial assets that are measured at cost or amortised cost are reviewed for objective evidence
of impairment at the end of each reporting date. If there is objective evidence of impairment, an
impairment loss is recognised underthe appropriate heading in the statement of financial activities
in which the initial gain was recognised.
For all equity instruments regardless of significance, and other financial assets that are individually
significant, these are assessed individually for impairment. Other financial assets are either
assessed individually or grouped on the basis of similar credit risk characteristics.
Any reversals of impairment are recognised immediately, to the extent that the reversal does not
result in a carrying amount of the financial asset that exceeds what the carrying amount would
have been had the impairment not previously been recognised.
Donations and legacles
Unrestricted Total Funds Unrestricted Total Funds
Funds
2023
Funds
2022
Donations
Donations
13,495
13,495
4,586
4,586
10

All About Us - ASD Teens
Notes to the Financial Statements (contlnued)
Year ended 31 August 2023
Charitable activities
Unrestricted
Funds
Restricted Total Funds
Funds
2023
Fundraising
Antrim and Newtownabbey BC
St Anne's Cathedral
Community Foundation
Empowering Young People
Halifax Foundation
Children in Need
Other Grants (see below)
15,755
100
15,755
100
1,000
990
99,489
3,500
16,670
45,399
1,000
990
99,489
3,500
16,670
45,399
167,048
15,855
182,903
Unrestricted
Funds
Restricted Total Funds
Funds
2022
Fundraising
Antrim and Newtownabbey BC
St Anne's Cathedral
Community Foundation
Empowering Young People
Halifax Foundation
Children in Need
Other Grants
10,247
100
10,247
100
600
1,000
53,129
3,500
26,000
11,833
600
1,000
53,129
3,500
26,000
6,405
5,428
15,775
90,634
106,409
Other grants include restricted grants from Education Authority £6,000 {2022= £2,200), Albert Hunt
Trust £4,000 (2022: £2,000), Asda £1,000, Awards for All £9,500, Clear Project £3,830, Other
Trusts £3,888, NIHE £4,000, Triangle £4,268 and Cash for Kids £2,800 {2022: £2,205) and ANBC
£6,113.
11

All About Us - ASD Teens
Notes to the Financial Statements (continued)
Year ended 31 August 2023
Expenditure on charitable activities by fund type
Unrestricted
Funds
Restricted Total Funds
Funds
2023
Equipment and Activity Items
Hospitality, food and Tuckshop
Trips
Support costs
4,347
4,194
43,514
19,227
3,735
86,772
47,860
23,421
3,735
91,200
4,427
12,968
153,248
166,216
Unrestricted
Funds
Restricted Total Funds
Funds
2022
Equipment and Activity Items
Hospitality, food and Tuckshop
Trips
Support costs
11,206
2,687
14,256
2,135
4,413
64,960
85,764
25,462
4,822
4,413
71,743
6,783
20,676
106,440
Expenditure on charitable activities by activity type
Activities
undertaken
directly
Support Total funds
costs
2023
Total fund
2022
Equipment and Activity Items
Hospitality, food and Tuckshop
Trips
47,860
23,421
3,735
47,860
114,621
3,735
25,462
76,565
4,413
91,200
75,016
91,200
166,216
106,440
Analysis of support costs
Analysis of
support costs Total 2023 Total 2022
staff costs
Premises costs
Volunteer costs
Printing and stationery
Courses and workshops
Rent and rates
Website, advertising and internet costs
Insurance
Professional fees
Accountancy fees
other costs (see below)
56,642
2,510
3,870
3,584
6,503
4,060
4,591
935
1,919
2,700
3,886
56,642
2,510
3,870
3,584
6,503
4,060
4,591
935
1,919
2,700
3,886
91,200
5,000
40,352
2,775
2,297
10,514
1,250
3,738
637
370
600
4,210
91,200
71,743
12

All About Us - ASD Teens
Notes to the Financial Statements (continued)
Year ended 31 August 2023
Analysis of support costs (continued)
Within 'Other Support Costs, are cleaning expenses £2,290 (2022.. £2,301), heat and light NIL
(2022.. £1,786), telephone £457 and sundry expenses £1,139 (2022.. £123).
Independent examination fees
2023
2022
Fees payable to the independent examiner for:
Independent examination of the financial statements
1,440
1,440
10. Staff costs
The total staff costs and employee benefits for the reporting period are analysed as follows..
2023
2022
Wages and salaries
56,642
5,000
The average head count of employees during the year was 9 (2022: 1).
No employee received employee benefits of more than £60,000 during the year (2022: Nil).
11. Trustee remuneration and expenses
No remuneration or other benefits from employment with the charity or a related entity were
received by the trustees.
12. Creditors: amounts falling due within one year
2023
2022
Trade creditors
727
1,725
13. Analysis of charitable funds
Unrestricted funds
At
1 Sept 2022
At
Transfers 31 Aug 2023
Income Expenditure
General funds
3,412
29,350
(12,968)
(1,254)
18,540
At
1 Sept 2021
At
Transfers 31 Aug 2022
Income Expenditure
General funds
11,548
20,361
(20,676)
(7,821)
3,412
13

All About Us - ASD Teens
Notes to the Financial Statements (continued)
Year ended 31 August 2023
13. Analysis of charitable funds fcontlnuedj
Restricted funds
At
1 Sept 2022
At
Transfers 31 Aug 2023
Income Expenditure
Restricted Fund
20,875
167,048
(153,248)
1.254
35,929
At
1 Sept 2021
At
Transfers 31 Aug 2022
Income Expenditure
Restricted Fund
8,184
90,634
{85,764)
7,822
20,876
At 31 st August 2023 the restricted funds related to Asda £18, Awards for All £1,290, Bailey Trust
£234, Clear Project £336, Education Authority £3,330, Empowering Young People £24,022, Other
Trusts £586 and ANBC £6,113. At the 31st August 2022 the restricted funds related to Empowering
Young People £12,225, Children in Need £8,417 and Bailey Trust £234.
14. Analysis of net assets between funds
Unrestricted
Funds
Restricted Total Funds
Funds
2023
Current assets
Creditors less than 1 year
Net assets
19,267
(727)
18,540
35,929
55,196
(727)
54,469
35,929
Unrestricted
Funds
Restricted Total Funds
Funds
2022
Current assets
Creditors less than 1 year
Net assets
3,412
22,602
(1,726)
20,876
26,014
(1,726)
3,412
24,288
14