ABC AUTISM GROUP
FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 MARCH 2025
CHARITY REGISTRATION NUMBER NI 107748
ABC AUTISM GROUP
FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 MARCH 2025
| Page | 1 | Notes to financial statements |
|---|---|---|
| Page | 2 | Certificate ofCommittee approval |
| Page | 3 | Accountants Report |
| Page4 | 4 | Profit & Loss |
| Page | 5 | Balance Sheet |
| Page | 6 | Accounting Policies |
| Page | 7 | Fixed Assets |
| Page | 8 | ExpenditureReport |
ABC AUTISM GROUP
FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 MARCH 2025
The committee have pleasure in presenting their report and financial statements of ABC Autism Group for the period ended 31 March 2025.
ACTIVITIES
The aims & objectives of the organisation shall be to provide advice & support to families and carers of children and young adults affected by Autism Spectrum Disorder.
RESULTS
The results for the period, and the organisations financial position at the end of the period are shown in the attached financial statements.
THE COMMITTEE
Kirsty Wilding Chairperson Karla McClatchey Vice Chairperson Charles Joseph McClatchey Treasurer Warren John Wilding Secretary William McCandless Committee Member Victoria McCandless Committee Member
RESPONSIBILITIES OF THE COMMITTEE
Company Law requires the committee to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity at the end of the year and of the surplus or deficiency for the year then ended.
In preparing these financial statements, the committee are required to select suitable accounting policies, as described on page 6, and then apply them on a consistent basis, making judgements and estimates that are prudent and reasonable.
The committee must also prepare the financial statements on the going concern basis unless it is inappropriate to presume that the organisation will continue in business.
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ABC AUTISM GROUP
FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 MARCH 2025
RESPONSIBILITIES OF THE COMMITTEE {continued)
The committee are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charity and to enable them to ensure that the financial statements comply with the Companies Act (Northern treland) 2008.
The committee are also responsible for the safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
Registered Office
Signed by Order of the committee
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ABC Autism Group
23 Hobson Park
Portadown
CRAIGAVON
BT62 3QL Charles Joseph McClatchey
Treasurer sevafhrort
KirstyChairperson Wilding L—>-Ls drrewneoTics
Approve by the committee ;
Karla McClatchey Vice Chairperson Lhe., ME ‘CELCG Le
Date Bx.L 1.) a...
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ABC AUTISM GROUP
FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 MARCH 2025
We report on the accounts if the charity for the year ended 31 March 2025, which are set out on pages 4-3.
Respective responsibilities of the Trustees and the independent Examiner
As the charity’s members you are responsible for the preparation of the accounts in accordance with the Charities Act (Northern treland) 2008.
it is our responsibility to:
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examine the accounts under section 65 of the Charities Act;
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follow the procedures laid down in the general Direction given by the Commission under section 65(9) {b) of the Charities Act;
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state whether particular matters have come to our attention
Basis of the Independent examiner's report
We have examined your charity accounts as required under Section 65 of the Charities Act and our examination was carried out in accordance with the general Directions given by the Charity Commission for the Northern treland under Section 65(9)(b) of the Charities Act.
Our examination included a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also included considerations of any unusual items or disclosures in the accounts, and seeking explanations from you as charity members any such matters.
Our role is to state whether any materiat matters have come to our attention giving us cause to believe:
1 That accounting records were not kept in accordance with section 63 of the Companies Act.
2 That the accounts do not accord with those accounting records.
3 That the accounts do not comply with the accounting requirements of the Charities Act.
4 That there is further information needed for a proper understanding of the accounts to be reached.
independent Examiner's Statement
We have compiled our examination and have no concerns in respect of the matters 1 —- 4 listed above and, in connection with the following Directions of the Charity Commission Northern treland; we have found no matters that require drawing to your attention.
David John Armstrong
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9 Gosselin Avenue
Lough Road (
Lurgan ‘
Co Armagh
Lurgan
BT66 6PY
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028 38 349740
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ABC AUTISM GROUP
FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 MARCH 2025
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TOTAL FUNDS TOTAL FUNDS
Mar-25 Mar-24
INCOMING RESOURCES Note £ £
Craigavon Borough Council Restricted Funds 1 4,000.00 4,000.00
Donation Unrestricted Funds 165.54 650.00
Fund Raising Unrestricted Funds 9,219.63 9,566.42
Media Ireland 300.00 420.00
NFU Mutual 3,221.50
Easy Funding 15.87
TOTAL RESOURCES EXPENDED 13,685.17 17,873.79
RESOURCES EXPENDED
Direct charitable expenditure z 10,314.22 12,505.55
Management & administration 3 5,162.80 4,023.98
Fundraising & publicity 4 25.00 11.50
TOTAL RESOURCES EXPANDED 15,502.02 16,541.03
NET INCOMING/OUTGOING RESOURCES FOR THE YEAR -1,816.85 1,332.76
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All movements are in Restricted Funds
The charity has no recognised gains or losses other than the resuits for the period set out above
All of the Activities of the charity organisation are classed as continuing
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ABC AUTISM GROUP
FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 MARCH 2025
| TOTALFUNDS | TOTAL FUNDS | ||
|---|---|---|---|
| Mar-25 | Mar-24 | ||
| Note | £ | £ | |
| FIXED ASSETS | |||
| Tangible Assets | 6 | 2,449.21 | 2,167.62 |
| CURRENT ASSETS | |||
| Debtors | 0.00 | 0.00 | |
| Pre-payments | 0.00 | 0.00 | |
| Paypai account | 341.88 | 0.00 | |
| Petty Cash | 6.71 | 6.71 | |
| Cash atbank | 26,616.52 | 29,011.84 | |
| 26,965.11 | 29,018.55 | ||
| NETCURRENTASSETS | 29,414.32 | 31,186.17 | |
| CREDITORS: Amounts falling duewithinone year: | |||
| Petty Cash | - | . | |
| Craigavon Borough Council | : | - | |
| Accountancy | 7 | -495.00 | -450.00 |
| -495.00 | -450.00 | ||
| TOTALASSETS LESSCURRENT LIABILITIES | 28,919.32 | 30,736.17 | |
| BALANCEBROUGHTFORWARD | 30,736.17 | 29,402.47 | |
| NETINCOMING/OUTGOING RESOURCES FORTHEYEAR | -1,816.85 | 1,333.70 | |
| 28,919.32 | 30,736.17 |
All movements are in Restricted Funds
The charity has no recognised gains or losses other than the results for the period set out above
All of the Activities of the charity organisation are classed as continuing ~ se ' i.
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ABC AUTISM GROUP
FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 MARCH 2025
1 ACCOUNTING POLICIES
Basis of accounting
The financial statements have been prepared under the historical cost convention, and in accordance with applicable accounting standards and the Statements of Recommended Practices on accounting by charities.
Depreciation
Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value, over the useful economic life of the asset as follows:-
Fixtures & Fittings 25% Straight Line
Office Equipment 25% Straight Line
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||||||||
|---|---|---|---|---|---|---|
|2|GRANTS|RECEIVABLE|Mar-25|Mar-24|
|£|£|
|Craigavon|Borough|Council|Restricted|Funds|4,000.00|4,000.00|
|Donation|Unrestricted|Funds|165.54|650.94|
|Fund|Raising|Unrestricted|Funds|5,982.90|5,110.61|
|PayPal|Unrestricted|Funds|2,083.41|2,695.77|
|STRIPE|620.99|1,559.97|
|Facebook|-|200.07|
|Just|giving|$32.33|-|
|Media|Ireland|300.00|-|
|13,685.17|14,217.36|
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ABC AUTISM GROUP
FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 MARCH 2025
FIXED ASSET NOTE
| FIXED ASSET NOTE | ||
|---|---|---|
| Fixtures fittings | ||
| & Equipment | ||
| NOTE 6 | ||
| 2025 | TOTAL | |
| £ | £ | |
| N.B.V. | ||
| At 1st April 2024 | 2,167.62 | 2,167.62 |
| Additions | 1,098.00 | 1,098.00 |
| At 31 March 2025 | 3,265.62 | 3,265.62 |
| Depreciation Charge for Year | 816.41 | 816.41 |
| At 31 March 2025 | 2,449.22 | 2,449.22 |
| N.B.V. | ||
| At 31 March 2025 | 2,449.22 | |
| At 31 March 2024 | 2,167.62 | |
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ABC AUTISM GROUP
FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 MARCH 2025
if ENDED NOTE 2,3,4,5&7
| Mar-25 | Mar-24 | ||
|---|---|---|---|
| TOTAL | TOTAL | ||
| Expenditure | £ | £ | |
| Activities | DirectCharitableExpenditure | 3,936.05 | 3,96568 |
| Travel | OlrectCharitableExpenditure | 450.00 | 1,655.04 |
| Insurance | Management&Administration | 944.08 | 920.13 |
| Accounts | Management&Administration | 495.00 | 450.00 |
| Activitytems | ObrectCharitable Expenditure | 4,260.29 | $,273.38 |
| Refreshment's Subscriptions |
DirectCharitableExpanditure Management&Administration |
1,667.98 311,08 |
1,486.45 250.08 |
| Bankcharges | Managemant&Administration | 97.34 | 104,62 |
| Fundraisingexpenses | Fundralsing&Publicity | 25.00 | 11.50 |
| Advertising Repairs |
Management&Administration Management&Administratlon |
489.07 33.99 |
9.00 16.49 |
| Postage | Management&Administration | 44.55 | 22.69 |
| Professional fees | Management&Administration | 134.14 | 0.00 |
| Charity | DirectCharitableExpenditure | 0.00 | 125.00 |
| Clothing | Management&Administration | 423.78 | 0.00 |
| Roomhire | Management &Administration | 229.50 | 903.69 |
| Training | Management&Administration | 0.00 | 623.94 |
| Rent | Management &Administration | 4,243.89 | 0.00 |
| Stationery | Management&Administration | 0.00 | 9.80 |
| 0.00 | |||
| Depreciation | Management&Administration | 816.41 | 722,54 |
| 15,502.02 ESSE |
16,541.04 BD |
||
| 2024 | 2024 | ||
| £ | £ | ||
| Direct Charitable Expenditure | 10,314.22 | 12,505.S5 | |
| Management & Administration | 5,162.80 | 4,023.98 | |
| Fundralsing&Pubticity | 25.00 | 11,50 | |
| 15,502.02 — Ee |
16,541.03 |
NOTE6
Deprectation ts a financial posting with no monetary value which allows the organisation to account for assets purchased during the financial year to assess tts monatay value with the loss of tts market value over the assets life.
NOTE 7
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Llabilitles due within one year
Accouotancy 495.00
oe
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