All About Us- ASD Teens Statement of Flnancial Actlvltlos Year ended 31 August 2025 2025 Unrestr Restricted funds funds T¢)tal funds Total funds 2024 Income and endowments Donations ar lègacies Charitable actNttles 4,250 17,802 22,052 500 165,290 4,750 183.092 9,420 186,012 Totsl Incorno 165,790 187,842 195,432 Expendlturg Expendtiura on charitabl8 acthfities Total expendlture 36.213 142.460 178,6n 178,673 221,628 221,628 36.213 142,460 Not Incomo1(expendlture) and net movement in funds {14,161) 23.330 9.169 {26,1961 Roconclllatlon of funds Total fvnds brought fo Total fvnds carrlod forward 19,067 9.2¢ 28.273 S4,470 4.9C 37,442 28.274 The statement of financial activities in¢ludes all 90in$ ond 9$ recognised in th8 year. All income and expenditure derive from ntInUIng aKawibes. The notss on page8 8 to 15 foTh part ofthewllnandal 8tatem•nts.
All About Us- ASD Teens statament of Financlal Posltlon 31 August 2025 2025 2024 Flxed assets Tangible fixed assets 11 Current assets Debtors Ca8h al bank and in hand 12 8.500 30.726 32,070 39,226 32,070 Crgdltors: amounts falllng due wilhln one year Not cuirent assets 13 4,647 3,796 34,578 37,442 28.274 Total as59ts1gss current Ilabilltlgs 28,274 Funds of the charlty RaSti4et£nd8 Unrestricted funds 32,536 4.6 9,206 19,067 Totsl charlty funds 14 37,442 28,273 Thes fin ncid statements were approved by the bcth of tru6te8s and authorised for issuo on AONV TTthI Th• notes on pagts 8 to IS f(¥m part0ft1 flnanclal 8tat•mgnts.
All About Us- ASD Teens Notes to the Flnancial Statements Year ended 31 August 2025 G8nèral InfomHtlon The charty is a publK knefft entity and a regkstered chaiity in Northem IreLgnd and is unincorporated. The address of tha principal officè i% Unrt 4 Grey8tDne Shopping Centre, Antrlm, BT411JW. statam8nt of compllance These financial statements have been pr4ared in cc4npliance with FRS 102, The Financial Reporting Sl8ndard applicabl8 in tha UK and the Republic of Ireland., the Statement of Recommended Practice applicabl8 to ch8rRies preparing their accounts in aordance with the . Financial ReF)Qrting Standard 4)plIcab in the UK and Republ of Ireland IFRS 102) (Charilies SORP IFRS 10211 and the Charities Act (Northem Ireland) 2008. Acwunting pollcl88 Ba81s of prgparation The financial stateMts have been prepared on thg historical cost basts, as modified by the rovaluation of certain financial assets and liabilities and investment properties measured al fair value thrcwh income or expenditure. The financial Statements are pr9pargI in steilirwJ, whth [5 the functfjnal currency of the enlrty. Golng Gonc8Tn There arg nrj material uncertwntw aut the abilty to continue. Fund accountlng Unrestricted funds are available for use at the dt5Cfvtw)n of the trustees to further any of the harity8 purposes. Designatsd ftjnds are unrestrKted funds earn[ed by the tru81ee8 for particular future propd or commitsnenl. Reslrided funds are subjected lo restrKtions on thgir oxpendTture declared by the donor orthrough the temis of an appe01. and fall into one of iwo sutFcla8se8". re8trKted inccffle fund$ or endowm8nl fvnds.
All About U8- ASD Teens Notas to th8 Flnanclal Statements Year ended 31 August 2025 Accountlng pollcles (conllRuw4 Incomlng rnsources All incoming resources are induded in the statement of fi'nancial adNitie5 when entitlement has PaS8ed to the charity,. il is prob&)le that the econcffiic tengffts associated with the tran8action will flcftN to the tharty and the onK)unt can te rdiabty mgasured. The following specrfic policies are applied lo particul categories of incom8: I¢)me from donal)ns or grants is recognksed whgn there is 8Mdenc8 of entitlement lo thè gift, T8¢eipt is probabl8 and its rnnt can be measured relkgbly. legacy inmme 15 reGognBed when rocoipt is prrA)able and entitlement ts e8tablt8hed. incclne from donated good$ is measuTed at the fair value of the g(K)ds unless thi8 18 impractical to measure reliabty, in whth case the valu8 ts derived frcn the ¢osl to the dor¢or or the estimated Tesale value. Donated f1rS aThJ selv5 are recognised in the accounts Wh received rf the vdue can be reliab asUred. No amounts are included for the contribution of general volunteeryJ. incne from conlrxts for the supply of sle8 i8 rÈ¢xgn•l with the dgtNery of the contracted senite. TPris i% tlassified as unrestrided fiJrKls unlass there 15 a contractual requiremenl for it to be sp8nt on a partscular purpose and r8tumed rf unspenc In whth ¢ase it may be regarde(l as restrict. Expenditure 15 rec(onised on an aCCn basis as a liilty is incutted. Expelture includes any VAT which cannot be fully recovered. and r6 class urvjer headings of the statement of financial actNili89 to 1¢h it relates.. expetKlilure on raising funds iidLKles the cctsts of all fundTak8irvJ actNitios, events. non- charitable trading actiwtie5, and the sole of donal8d gor$. expenditure ¢)n charttsble actNths inckKles all costs inojrred by a charty in undertaking activities that further its charitable ams for the benofit of its beneflarleS, iluding those support costs and c¢xts relaling to Ihe governance of the charity apportioned to charilablg activitl8s. other expenditureincludes all exp8ndTturethat nthrrelatedto raising fundsfor th8charity nor part of ils expenditure on charitable &tivitias. AJI costs ar& alkKated to expenditure cabjOr refflectiry the use of the wsour. Direcl costs attributable lo a ngle activity are all¢xated direct to that acb"vty. Shared costs are apportioned between the actfvities they contribute to on a reasonab. justth&k and consistent basis. Tanglble assets Tangible assets are initially recorded at cost, and Subsequent $tl atcosl less any accumulated dfjpreciation and impairment sSeS. Any tangib assets carried at revaed amount$ arg recorded at the fair value at the date of revaluation kss any subsequent xcumulated dapreciation and subsequent accumulated impairment k)sses.
All About Us- ASD Teens Notes to the Flnanclal Statsments (¢trU Year ended 31 August 2025 Accountlng pollcle5 (¢Oftllnwrfl T•nglbl8 assèts iconthiu8¢1 An incr8as8 in the rarying amunt of an asset as a resuli of a revaluation, 18 recogntsed in other recognised gains and losses, unless it reverses a charge for Impairment that has PTeviously been recognised as pendfture wthin the statement of financial tiVitIes. A decrease in the carrying amount of an asset as a osult tsf revaluation. Is recognised in other recognlsèd gains and k)sses, except lo which it offsets any prwous revahJatiDn gain. in whth cas8 thè Ios5 is shown wf(hin other recognised gains and1056es on the statement of financk31 activits'es. Impaimient of fix assets A review f( indicators of impainrenl is carried out at each reporting date. with th8 recoverable anKsunt being estimated where such irKIKors est Where the carrying fdluo exceeds the rverable amount, the assel 18 impalred accordingly. Pr inpairments are also reviewed for possible reversal at eath repoTting date. . For the pUoseS of impairment tesbng. when it is not POS5ible to estimate the recoverle amount of an individual as8et. an estimate is made of the recoverablo amount of th8 cash-generaling unit to which the asset belongs. The cash%eneraling unit is the smaltest identifiable group of assets that in¢lude5 the asset and generates cash Inflows that lY independent of the ca8h infflows from oth9r assets or groups of assets. For impaimienl tesng of g(M)thMlI. the gcKth#ill acquired in a bu8ine8s Combinati 18, from the acqui5itvJn date. allocated to each of the cashenerating units that are expected lo benefit from the synergle$ of the combination, irrewtive of whether other assets or liabiliti&6 of the charty aro assigned to those units. Flnanclal instruments A financial assgt or a financial liabilty is reccgnised onty when the charity beco a party lo thg contractual provisions of the inslrumenL Basic financial tnstnmienis are initially r&ognised at the aftnI receivabl8 or payable including any Telatsd trans*ion costs. Cuent assets and current liabilities are subsequently measured atthecash or otherconsideration expected tr) be paid or received and not discounted. Debt instruments are subseqfftnty measuTed at 8mortised cosL Whero inv8Stmgnts in shares are publicty traded or their fair value can otherwise be measured reably, investment is subsequenuy mga5ured at fair value with changes in fair value rocognised in income and expendiiure. All olher such investsnenls are Subsequent m8asureé at st le$$ impaimiant Other financial instruments. including 1vatIves, are inilialty recc¥Jnrsed at lair value: unles8 payment for an asset Is deferred beyond nom)al business terrrts or financetl at a rat& of interest that is not a market rate: in which case the asset ts measured at the present value of the future payments discounted at a matk&t rate of interest for a simikr debt instrument 10
All About Us- ASD Teens Notss to tho Flnanclal Statements few Year 8nded 31 August 2025 Accountlng poli¢ies (¢onlhwdJ Flnanclal Instrumonts (conVnu•dJ Other financial instruments are subsequenty twsured at fairvalue, with any changgs Tecogni88d in the statement of financial activities. with the exceptiort of hedging instruments in a designated hedging relationship. Financial a8sets that are measuréd at cost or anortwl cost are ttWed for obiectNg evidence of impaimierrt at the end of e&h reportu)g date. If there is obpGtive evidonc8 of impaimient, an impairment loss is recognised underthe tppropriate heading in the statement of financial activf(185 In which the inhial gain vras rewgniwj. For all equity instruments regardless of SigniFnce. and otherfinanck3185sets that are indNidual significant, these are assessed indNidually for irrpaimient. other financial 8sset8 are eith8r asses8ed indivirjualty or grouped on the basis of similar credtt risk characteristics. Ary reversals of impairment are recognised rnmediatety. to the extentthat the revgrsal does not result in 8 carrying arUnt of the financi asset that exceeds at the carylny amount wouk have been had tha inyaimlent not previousty bggn rwnised. . Donations and lfjgacl UnTestrfcteé Funds RestrKted Total Funds Funds . 2025 Donatlons Donations 4.250 5¢YJ 4,750 4.250 soo 4,750 unrestric Restrthd T¢knl Funds Funds Funds 2024 Donatlons Donations 9,420 9,420 9,420 9,420 Charltable aGtiYities Unrestted Funds Re8tricted Total Funds Funds 2025 Fundraising St Anne's Cathedral Empowering Young Peopl8 Chlldren In Need other Grants 17.802 17,802 3,400 46,360 27,800 87,729 3,400 46,360 .27,800 87,730 165,290 17.802 183,D91 11
All About Us- ASD Teens Notes to the Financlal Statsments (¢onthwdJ Year ended 31 August 2025 Charitable actlvilles (¢onfkn Unrestricted Fund5 Restricted Total Fund8 Funds 2024 Fundraising St Anne's Cathedral Empowering Young Peop. Chiren in Need Other Grants 31,205 . 31,205 1,500 92,720 27,130 33.45T 1,500 .92,720 27,130 33,457 31,205 154,807 186.012 Restricted incom8 consists of grants from Children in Need £27.800121r24..£27.1301. EdUcatn Authority £2.800 12024'.£4,472), Cash for KKIS £4,000 {2024.'£3,1)001, Belfast Cathedral £3,400 12024..£1,5001, Adsa£1,(K)0 {2024.' £8001, Awarils for All £20,000 (2024.'£10,0001, NIHE £1,770 (2024'.7,0501. Triangle £4.927 {2024=£NIL), Elw0ring Young Pecr)le £46,36012024=£92,7201, Wami and W8lcome12024'.£1,CQO). LFf Trust £3.90012024:£3.8871, Community Relations NIL 12024'.£2,480}, Co-operalKJn Ireknd NIL12024:£430), Northem Trust He8h and Welbeing £840 (2024.£3381. ANBC £17,5CQ 12024.. £NIL). CYSP £346, ChoKa Housing £2,775, Enkalon Foundation £1.000, Social Enterprise £9,945. MSE£945, T-B £7,482, TEO £8,500 and various donath?ns £500. Total income TENed during the yearwas £187.842 (2024: £195,432). Expendlture on ¢harftablo actlvltlos by fund typg Unr8stiKted Restricted Total Fund8 Funds Fund8 2026 Equipment and ActNty It0 Hospitality and Tuckshc Trips Support cosis 1.930 24,122 17,481 1,746 99.111 28,052 26,285 2,049 124,287 303 25,176 36,213 142,460 178,673 UnrestrKted Restric Total Funds Funds Fund8 2024 Fqvipmenl and Activity Iter Hospiialrty and Tuekshop Trips Support costs 7,001 2,502 8,562 35,585 11,470 145,460 201,077 15,563 38,087 12,113 155,866 221.629 10,406 20,552 Expendlturg on charltablè actlvlllos by actlvSty type AdMti8s . undertak directy . Support Total funds 2025 Total fijnd 2024 Equipment and Activity Iterr Hospitality and Tuckshop Trips 26,052 26,285 2.049 26,052 150,572 2,049 15,583 193,955 12,110 221.628 124.287 54.386 124.287 178,673 12
All About Us- ASD Teens Notes to the Flnanclal Statements (cpJrfwu8 Year ended 31 August 2025 Analysis of support costs Analysis of suwjort CO8ls Total 2025 Total 2024 staff costs Premises V¢Junteer costs Printing and sLItK*nery Courses and workshops Rent and rates In5uranc8 Professionai fe8$ Accountancy fees other costs 99,117 99,117 1,038 4,776 1,305 4,766 97,360 760 1&680 111 19.866 4,776 1,305 4,766 i]} 1,748 1,797 2,457 1.740 5,543 1,748 1,797 2.457 1,740 5,543 5,237 1,344 7,271 3,186 4.053 124,287 124,287 155,868 wrthin 'Othgr Support Costs, are cleaning expenses £nil 12024 ..£2,290). heat and Ilght £187 12023..£167). 18lephone 1.934 {2024.'£457), bank fees £1,912 (2024= nil) and sundry expense5 £1,510 (2024'.£1,139). Indep8nd0nt examlnation fg9S 2025 2024 Fees payable to the independent gxaminer for. Independent examination of the financi81 statements 1.4dO 10. Staff costs . The total staff costs and employeo b8neffts forlhe rewting peii)d are analy8ed as follc¥ws.' 2025 2024 Wases and salar5 99,117 97,360 average head count of empbyees during the ygarwa8 12 {2024: 12). No èmployeg received empk)yee beneffts of m¢ye than £80,Th)O during thè year12024'. NI). 13
All About Us- ASD Teens Notes to the Financlal Ststements (conlknu8dJ Year ended 31 August 2025 11. Tanglble fixed ass6ts Flxiuros and flttlngs Cost Al 1 September 2024 Additions 2,863 2,863 At 31 August 202S Dgprociatlon At 1 September 2024 and 31 August 2025 Carrying wnount At 31 August 2025 At 31 Augu8t 2024 2,863 12. Debtoys 2025 2024 Other debtors 8,500 13. Credltor5: amounts falllng due wilhln one year 2025 2024 other creditors 4.647 3,79e 14. Anaty$15 of charitable funds Unréstrlcted funds At 1 Sept 2024 At Transfers 31 Aug 2025 Income Expgndrture Gener81 funds 19.067 22,052 {36.213) 4,906 At 1 Sept 2023 At 31 Aug 2024 Income Expenditure Transfg General funds 18.slo 40,625 120,5521 {19,546) 19,C67 14
All About Us- ASD Teens Notss to tho Financial Statsments (¢ovthu¢dJ Yaar ended 31 August 2025 14. Analysls of charitsble funds {¢ontsw&J Restrlctsd funds At 1 Sept 2024 At Transfers 31 Auy 2025 IncLYne Ewdf(ur8 Restricted Fund8 9,206 165,790 {142.460) 32,536 1 Sept 2023 Irene Expenditure Transfers 31 Aug 2024 Restricted Fund 35,930 154,807 {201,07n 19,546 9,206 At 31st Aglt 2025 the restr frJnd$ related to Awards for All £14.289, Children in Need £4,834, Education Authority £1,167, TTUSt £650, ANBC £6,863, T4uc £2,000 and misrEllaneous lurKI £2,932. 15. Analysls of net assets betw•on fvnd¥ Unrestri¢ted Restrided Total Fund¥ Funds Funds 2025 Tangible fLxed assets Cutrant as8els Creditors less than 1 year 2.863 2,863 39,226 14,647) 37.442 32,536 {4,647} 32,536 unrestric Restricte(l Total Funds Funds Fund8 2024 Tangible fLxed a88ets Current a5sels Creditors less than 1 year Net assets 9,206 32,070 {3,7971 28,273 {3,7971 19,067 9.206 16