IRIS Accounts Production v25.2.0.378 Other Company accounts True false Pounds 1.2.24 31.1.25 31.1.25 FY FRS 102 Independent examiner Small companies regime for accounts Full Charities SORP true true true true false true false true 0 0 iso4217:GBP iso4217:USD iso4217:EUR xbrli:shares xbrli:pure utr:tonnes utr:kWh SC618986 2024-01-31 SC618986 2025-01-31 SC618986 2024-02-01 2025-01-31 SC618986 2023-01-31 SC618986 2023-02-01 2024-01-31 SC618986 2024-01-31 SC618986 ns0:CharitableCompanyLimitedByGuarantee 2024-02-01 2025-01-31 SC618986 ns15:PoundSterling 2024-02-01 2025-01-31 SC618986 ns11:FRS102 2024-02-01 2025-01-31 SC618986 ns11:IndependentExaminationCharity 2024-02-01 2025-01-31 SC618986 ns11:SmallCompaniesRegimeForAccounts 2024-02-01 2025-01-31 SC618986 ns11:FullAccounts 2024-02-01 2025-01-31 SC618986 ns11:CharitiesSORP 2024-02-01 2025-01-31 SC618986 ns16:EnglandWales 2024-02-01 2025-01-31 SC618986 ns11:RegisteredOffice 2024-02-01 2025-01-31 SC618986 ns0:Trustee2 2024-02-01 2025-01-31 SC618986 ns0:Trustee1 2024-02-01 2025-01-31 SC618986 ns0:Trustee3 2024-02-01 2025-01-31 SC618986 ns0:Trustee4 2024-02-01 2025-01-31 SC618986 ns0:Trustee5 2024-02-01 2025-01-31 SC618986 ns0:Trustee6 2024-02-01 2025-01-31 SC618986 ns0:Trustee7 2024-02-01 2025-01-31 SC618986 ns0:Trustee8 2024-02-01 2025-01-31 SC618986 ns0:Trustee9 2024-02-01 2025-01-31 SC618986 ns0:TotalUnrestrictedFunds 2024-02-01 2025-01-31 SC618986 ns0:TotalRestrictedIncomeFunds 2024-02-01 2025-01-31 SC618986 ns0:Activity8 2024-02-01 2025-01-31 SC618986 ns0:TotalUnrestrictedFunds ns0:Activity8 2024-02-01 2025-01-31 SC618986 ns0:Activity8 ns0:TotalRestrictedIncomeFunds 2024-02-01 2025-01-31 SC618986 ns0:Activity8 2023-02-01 2024-01-31 SC618986 ns0:TotalUnrestrictedFunds 2024-01-31 SC618986 ns0:TotalRestrictedIncomeFunds 2024-01-31 SC618986 ns0:TotalUnrestrictedFunds 2025-01-31 SC618986 ns0:TotalRestrictedIncomeFunds 2025-01-31 SC618986 ns10:PlantMachinery 2024-02-01 2025-01-31 SC618986 2 2024-02-01 2025-01-31 SC618986 1 2024-02-01 2025-01-31 SC618986 1 2023-02-01 2024-01-31 SC618986 ns0:TotalUnrestrictedFunds 2023-02-01 2024-01-31 SC618986 ns0:TotalRestrictedIncomeFunds 2023-02-01 2024-01-31 SC618986 ns0:TotalUnrestrictedFunds ns0:Activity8 2023-02-01 2024-01-31 SC618986 ns0:Activity8 ns0:TotalRestrictedIncomeFunds 2023-02-01 2024-01-31 SC618986 ns10:PlantMachinery 2024-01-31 SC618986 ns10:PlantMachinery 2025-01-31 SC618986 ns10:PlantMachinery 2024-01-31

REGISTERED COMPANY NUMBER: SC618986 (Scotland)

REGISTERED CHARITY NUMBER: SC048999

Report of the Trustees and

Unaudited Financial Statements for the Year Ended 31 January 2025

for

Autism on the Water

Autism on the Water

Contents of the Financial Statements

for the Year Ended 31 January 2025

| Page |

Report of the Trustees | 1 |  | to |  | 5

Independent Examiner's Report | 6 |

Statement of Financial Activities | 7 |

Balance Sheet | 8 |  | to |  | 9

Notes to the Financial Statements | 10 |  | to |  | 15

Autism on the Water (Registered number: SC618986)

Report of the Trustees

for the Year Ended 31 January 2025

Annual Report

The annual report from the Trustees of Autism on the Water.

Acknowledgements

This annual report has been drawn up together by the Trustees of Autism on the Water. (AOTW)

Our sincere thanks go out to everyone who has assisted and continued to assist Autism on the Water especially the large number of volunteers that have now joined the team and of course all our sponsors and supporters who have worked alongside us to ensure the continued success of the charity as we strive to get as many people with autism out on the water as possible completely for free.

Finally, thank you as chairman to my family for assisting me personally through the charity on what has been a challenging year as well as my trustees and volunteers, I always personally say that within AOTW, we are somewhat a family as well as a charity which I think is part of why this organisation holds a special place in my heart.

OBJECTIVES AND ACTIVITIES

Objectives and aims

The Organisations Purposes are:

. The Advancement of Education

. The Advancement of Citizenship or Community Development

. The Advancement of Public Participation in Sport

. The Provision of Recreational Facilities, or the organisation of Recreational Activities, with the object of improving the conditions of life for the persons for whom the facilities or activities are primarily intended

. Enhance Greater Awareness of the Autistic Spectrum through the sport of Sailing

. To Assist People with a diagnosis of Autism or in the process of obtaining a diagnosis to access Sailing and Boating in a Safe and Secure Environment

. To encourage Local and National Sailing Organisations (i.e. Clubs or Training Centres) or other charities and education organisations to co-work with the charity in setting up activities for Autistic people to go Sailing

. To further increase our profile by competing at Local, National and International Regattas across Scotland and further afield to raise further awareness of Autism within the Sailing community

. To help source and secure funding to send Autistic people on Appropriate Sailing Courses suitable to their needs

. To help enhance Confidence, Problem Solving and Social Skills for Autistic People

. To assist Instructors within Sailing and Boating in general to gain a more greater understanding of Autism.

Autism on the Water (Registered number: SC618986)

Report of the Trustees

for the Year Ended 31 January 2025

ACHIEVEMENTS AND PERFORMANCE

Charitable activities

Following a fantastic successful 2023 season for AOTW - 2024 was to bring us a number of challenges both personally and professionally. The current financial crisis within the UK has made sourcing funding for all charities very difficult especially such as grant awards like Lottery funding which has been very difficult for us to obtain despite sending very detailed applications. However despite this, we have still had the very loyal support of many of our sponsors and welcomed two new main ones - Tralee Bay Coastal Parks and Inland & Coastal Marine - both have proven to be valuable assets to the charity both financially and also wanting to work with the charity on partnerships to develop new activities and ideas.

We welcomed our brand new team of trustees to the board - Eilidh McQueen, Michael MacDonald, Daryl Reis-Day and Max McCarroll who bring to AOTW a wealth of experience and their own professional skills. This has had a very positive impact for AOTW as the new trustees have dedicated themselves to be as involved as possible which has helped unload pressure from other individuals who were doing the bulk of the work in the past. The new team meet at least once a month with regular meetings during the summer months complete with minute taking and full agenda with actions being passed onto each to resolve or complete a task needing done.

Despite challenges, autistic activities on the water have been successful not least our very popular Community Sailing Program which has grown thanks to the purchase of another Achilles 24 'Inclusion' this has been a valuable purchase and has replaced our other boat 'Positivity' which has been out of the water this season getting a light overhaul. The Community Sails have seen to date over 1500 people with autism access this program since its inception with many individuals on the spectrum and their families coming from the Helensburgh/Kilcreggan/Roseneath areas as well as far as Glasgow and Edinburgh and one family coming from Skye during their summer holidays. My thanks go to Miriam Sutter who skippered many of these community sails in sometimes torrential weather! Overall we managed a total of 39 community sails in 2024.

Autism on the Water (Registered number: SC618986)

Report of the Trustees

for the Year Ended 31 January 2025

ACHIEVEMENTS AND PERFORMANCE

Charitable activities contd

Our Open Days continue to be a success with our two events on the south coast in both Cowes and Gosport being attended by over 80 people with at least 60 on the autistic spectrum coming from far and wide to take the opportunity to get out sailing for free. In Scotland, we held a very successful Crinan Canal trip on board the beautiful Classic Yacht 'Scarbh' which was attended by 30 people who all were autistic. Despite the weather, this proved to be a hugely successful day out for everyone. My thanks go to all the skippers of the individual boats that we use for these open days for without them we simply could not do it. In particular I would like to thank Phill Lupton who has loaned AOTW two boats - a yacht and powerboat - which have both proven very popular - also my thanks to Ross Ryan who gave us the use of 'Scarbh' completely for free and has offered to do more free sessions in the future.

It was our final year being the official charity of Cowes Classics Week and this time we decided to give people with autism the chance to experience the event themselves by spectating the racing of the classic yachts out on the Solent using the powerboat 'Therapia'. This event was attended by 20 people with autism including one family making the trip down from Scotland. The young people really enjoyed watching the racing as well as getting the chance to steer the boat and reaching high speeds! My thanks again to Phill Lupton for use of the boat, Cowes Yacht Haven for letting us berth in the marina for free and Royal London Yacht Club for all their support and help over the last 3 years.

The Clipper Round the World Yacht Race came to Oban in 2024 for the first time ever and we were invited by the event organisers to host a special open day from Oban Sailing Club using our yacht 'Confidence'. We welcomed 30 people with autism throughout this day which despite the cold and wet weather experienced had a great day exploring Oban Bay and seeing the Clipper yachts up close. Meanwhile inside the clubhouse, the young people enjoyed a series of maritime activities including the 'Yacht in a box' game donated to AOTW by the Making Waves Foundation charity from Sydney, Australia. My thanks go to all the volunteers who helped make this day a success and especially to Cove Sailing Club junior member Kelvin Frood who led much of the clubhouse activities with the young people.

Racing Awareness

Since the charity's inception, AOTW has run a highly successful racing program which its main aim is to raise awareness of what the charity does. By taking part in events like the Scottish Series and Cowes Week, for example, this allows people to learn more about the charity and also interests a number of sponsors who continue to support us today.

For 2024, it was to be our first season campaigning our new Hunter Impala 28 which has given us more events to access especially in regard to coastal racing, and we have taken part in CCC Opening Muster, Kip Regatta, Scottish Series, Round Mull Race, West Highland Week, Round Shuna, North Clyde Regatta and CCC Closing Muster. My thanks go to all the volunteer crew for sailing with us which have included people with autism and my biggest thanks goes to Euan Aitken who has been instrumental in leading the Impala project throughout this year, we are truly indebted to the outstanding contribution he has given to the boat this last year on a completely voluntary basis.

Autism on the Water (Registered number: SC618986)

Report of the Trustees

for the Year Ended 31 January 2025

FINANCIAL REVIEW

Financial position

Financially for AOTW in 2024 has been difficult as stated at the beginning of this report. Sponsorship has remained positive but grant awards and donations have been very low due to the current crisis financially within the UK. We have had to cut back on a number of activities and events but despite this, we have managed to maintain a positive financial position. Our costs have gone up substantially in regard to boat maintenance, berthing and general costs associated with this. Our trustees are working to source new ways to generate funding and creating a 5 year plan to include a funding mission for AOTW going forwards.

More information and accounts on our independent examiner's report.

FUTURE PLANS

Despite the number of challenges we have faced, AOTW remains in a very good position, we have established ourselves now as the only known charity in the UK that provides on the water activities for people with autism and their families and carers. Activities have remained at a good number with excellent participation particularly on the south coast and within the Community Sailing Programs in Scotland. We plan to expand the Community Sailing for 2025 to include a new base at the village of Tayvallich and more information on this will be included in the report for next year.

We are also thrilled to announce that AOTW has chosen to be one of the official charities for Cowes Week 2025 - this event is the biggest town regatta in the world and a fantastic opportunity to really showcase and expand AOTW across the UK and even the world as many international visitors visit Cowes during this event.

STRUCTURE, GOVERNANCE AND MANAGEMENT

Governing document

The charity is controlled by its governing document, a deed of trust, and constitutes a limited company, limited by guarantee, as defined by the Companies Act 2006.

Organisational structure

The current Trustees of Autism on the Water are:

Mr Murray MacDonald (Founder)

Mr Michael MacDonald

Mr Daryl Reis-Day

Ms Eilidh McQueen

Mr Max McCarroll

In addition, we have once again worked alongside David Ross and Julie Caldwell who have been assisting in preparation of all accounts and Companies House documents for the year. My thanks go to them for the time they have put into this especially to Julie for her work with all this.

REFERENCE AND ADMINISTRATIVE DETAILS

Registered Company number

SC618986 (Scotland)

Registered Charity number

SC048999

Autism on the Water (Registered number: SC618986)

Report of the Trustees

for the Year Ended 31 January 2025

Registered office

Clyde Offices 2nd Floor

West George Street

Glasgow

LANARKSHIRE

G2 1BP

Trustees

N J Allan (resigned 1.2.25)

M Macdonald

M G Macdonald (resigned 1.2.25)

Ms H Mitchell (resigned 1.2.25)

Ms H Stodel (resigned 1.2.25)

M MacDonald (appointed 1.2.25)

M McCarrol (appointed 1.2.25)

Ms E McQueen (appointed 1.2.25)

D Reis-Day (appointed 1.2.25)

Independent Examiner

Mackay & Co CA

120 George Street

Oban

Argyll

PA34 5NT

CONCLUSION

Personally, as an autistic individual and the person who built this charity, I have had a difficult year, which has impacted, at times, my role as chairman of the charity. However I have been graciously lucky to be supported by my wife and my amazing team of trustees and volunteers who have really stepped up during this challenging year to ensure the continued success of AOTW. I want to thank each and everyone again for the contribution they have all given to make AOTW what it is today and whilst there will always be challenges, I feel very confident that no matter what challenges we face, AOTW will always come out stronger and better then before and we look forward to proving that going into 2025.

Approved by order of the board of trustees on 17 September 2025 and signed on its behalf by:

M Macdonald - Trustee

Independent Examiner's Report to the Trustees of

Autism on the Water

I report on the accounts for the year ended 31 January 2025 set out on pages seven to fifteen.

Respective responsibilities of trustees and examiner

The charity's trustees are responsible for the preparation of the accounts in accordance with the terms of the Charities and Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006 (as amended). The charity's trustees consider that the audit requirement of Regulation 10(1)(a) to (c) of the Accounts Regulations does not apply. It is my responsibility to examine the accounts as required under Section 44(1)(c) of the Act and to state whether particular matters have come to my attention.

Basis of the independent examiner's report

My examination was carried out in accordance with Regulation 11 of the Charities Accounts (Scotland) Regulations 2006. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently I do not express an audit opinion on the view given by the accounts.

Independent examiner's statement

In connection with my examination, no matter has come to my attention :

(1) | which gives me reasonable cause to believe that, in any material respect, the requirements

- | to keep accounting records in accordance with Section 44(1)(a) of the 2005 Act and Regulation 4 of the 2006 Accounts Regulations; and

- | to prepare accounts which accord with the accounting records and to comply with Regulation 8 of the 2006 Accounts Regulations

have not been met; or

(2) | to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.

David Ross CA

The Institute of Chartered Accountants of Scotland

Mackay & Co CA

120 George Street

Oban

Argyll

PA34 5NT

Date: .............................................

Autism on the Water

Statement of Financial Activities

for the Year Ended 31 January 2025

| 31.1.25 |  | 31.1.24

| Unrestricted |  | Restricted |  | Total |  | Total

| fund |  | funds |  | funds |  | funds

| Notes | £ | £ | £ | £ |

INCOME AND ENDOWMENTS FROM

Donations and legacies | 2 | 9,835 |  | 26,186 |  | 36,021 |  | 72,880 |

Other trading activities | 3 | - |  | - |  | - |  | 10,000 |

Total | 9,835 |  | 26,186 |  | 36,021 |  | 82,880 |

EXPENDITURE ON

Charitable activities

Raising awareness and confidence building | (6,001 | ) | 32,758 |  | 26,757 |  | 81,766 |

NET INCOME/(EXPENDITURE) | 15,836 |  | (6,572 | ) | 9,264 |  | 1,114 |

Transfers between funds | 8 | (6,566 | ) | 6,566 |  | - |  | - |

Net movement in funds | 9,270 |  | (6 | ) | 9,264 |  | 1,114 |

RECONCILIATION OF FUNDS

Total funds brought forward | 2,052 |  | 26,725 |  | 28,777 |  | 27,663 |

TOTAL FUNDS CARRIED FORWARD | 11,322 |  | 26,719 |  | 38,041 |  | 28,777 |

Autism on the Water (Registered number: SC618986)

Balance Sheet

31 January 2025

| 31.1.25 |  | 31.1.24

| Unrestricted |  | Restricted |  | Total |  | Total

| fund |  | funds |  | funds |  | funds

| Notes | £ | £ | £ | £ |

FIXED ASSETS |

Tangible assets | 7 | 900 |  | 25,621 |  | 26,521 |  | 25,571 |

CURRENT ASSETS |

Cash at bank | 10,422 |  | 1,098 |  | 11,520 |  | 3,206 |

NET CURRENT ASSETS | 10,422 |  | 1,098 |  | 11,520 |  | 3,206 |

TOTAL ASSETS LESS CURRENT LIABILITIES | 11,322 |  | 26,719 |  | 38,041 |  | 28,777 |

NET ASSETS | 11,322 |  | 26,719 |  | 38,041 |  | 28,777 |

FUNDS | 8

Unrestricted funds | 11,322 |  | 2,052 |

Restricted funds | 26,719 |  | 26,725 |

TOTAL FUNDS | 38,041 |  | 28,777 |

The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 January 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 January 2025 in accordance with Section 476 of the Companies Act 2006.

The trustees acknowledge their responsibilities for

(a) | ensuring that the charitable company keeps accounting records that comply with Sections 386 and 387 of the Companies Act 2006 and

(b) | preparing financial statements which give a true and fair view of the state of affairs of the charitable company as at the end of each financial year and of its surplus or deficit for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the charitable company.

Autism on the Water (Registered number: SC618986)

Balance Sheet - continued

31 January 2025

These financial statements have been prepared in accordance with the provisions applicable to charitable companies subject to the small companies regime.

The financial statements were approved by the Board of Trustees and authorised for issue on 17 September 2025 and were signed on its behalf by:

M Macdonald - Trustee

Autism on the Water

Notes to the Financial Statements

for the Year Ended 31 January 2025

1. | ACCOUNTING POLICIES

| Basis of preparing the financial statements

| The financial statements of the charitable company, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) 'Accounting and Reporting by Charities: 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) (effective 1 January 2019)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

| Income

| All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.

| Expenditure

| Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.

| Tangible fixed assets

| Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

| Boat & equipment | - | 5% on cost

| Taxation

| The charity is exempt from corporation tax on its charitable activities.

| Fund accounting

| Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.

| Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.

| Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.

Autism on the Water

Notes to the Financial Statements - continued

for the Year Ended 31 January 2025

2. | DONATIONS AND LEGACIES

| 31.1.25 |  | 31.1.24

£ | £ |

| Donations | 36,021 |  | 49,380 |  |

| Grants | - |  | 23,500 |  |

36,021 |  | 72,880 |  |

| Grants received, included in the above, are as follows:

| 31.1.25 |  | 31.1.24

£ | £ |

| Tesco | - |  | 1,500 |  |

| NPT Transatlantic | - |  | 4,000 |  |

| The Orcome Trust | - |  | 3,000 |  |

| The Wates Foundation | - |  | 15,000 |  |

- |  | 23,500 |  |

3. | OTHER TRADING ACTIVITIES

| 31.1.25 |  | 31.1.24

£ | £ |

| Sponsorships | - |  | 10,000 |  |

4. | NET INCOME/(EXPENDITURE)

| Net income/(expenditure) is stated after charging/(crediting): |

| 31.1.25 |  | 31.1.24

£ | £ |

| Surplus/(deficit) on disposal of fixed assets | (14,800 | ) | 1,625 |  |

5. | TRUSTEES' REMUNERATION AND BENEFITS

| There were no trustees' remuneration or other benefits for the year ended 31 January 2025 nor for the year ended 31 January 2024.

| Trustees' expenses

| There were no trustees' expenses paid for the year ended 31 January 2025 nor for the year ended 31 January 2024.

Autism on the Water

Notes to the Financial Statements - continued

for the Year Ended 31 January 2025

6. | COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES

| Unrestricted |  | Restricted |  | Total

| fund |  | funds |  | funds

£ | £ | £ |

| INCOME AND ENDOWMENTS FROM

| Donations and legacies | 18,180 |  | 54,700 |  | 72,880 |

| Other trading activities | - |  | 10,000 |  | 10,000 |

| Total | 18,180 |  | 64,700 |  | 82,880 |

| EXPENDITURE ON

| Charitable activities

| Raising awareness and confidence building | 23,620 |  | 58,146 |  | 81,766 |

| NET INCOME/(EXPENDITURE) | (5,440 | ) | 6,554 |  | 1,114 |

| RECONCILIATION OF FUNDS

| Total funds brought forward | 7,492 |  | 20,171 |  | 27,663 |

| TOTAL FUNDS CARRIED FORWARD | 2,052 |  | 26,725 |  | 28,777 |

7. | TANGIBLE FIXED ASSETS

| Boat &

| equipment

£ |

| COST

| At 1 February 2024 | 25,571 |  |

| Additions | 3,450 |  |

| Disposals | (2,500 | ) |

| At 31 January 2025 | 26,521 |  |

| NET BOOK VALUE

| At 31 January 2025 | 26,521 |  |

| At 31 January 2024 | 25,571 |  |

Autism on the Water

Notes to the Financial Statements - continued

for the Year Ended 31 January 2025

8. | MOVEMENT IN FUNDS

| Net |  | Transfers |  |

| movement |  | between |  | At |

| At 1.2.24 |  | in funds |  | funds |  | 31.1.25 |

£ | £ | £ | £ |

| Unrestricted funds

| General fund | 2,052 |  | 15,836 |  | (6,566 | ) | 11,322 |  |

| Restricted funds

| Boat, sails and equipment | 26,633 |  | - |  | - |  | 26,633 |  |

| Boat | 86 |  | - |  | - |  | 86 |  |

| Racing Activities | - |  | (5,716 | ) | 5,716 |  | - |  |

| Cruising Activity | - |  | (856 | ) | 856 |  | - |  |

| Coding Confidence | 3 |  | - |  | (3 | ) | - |  |

| South Coast Campaign | 3 |  | - |  | (3 | ) | - |  |

26,725 |  | (6,572 | ) | 6,566 |  | 26,719 |  |

| TOTAL FUNDS | 28,777 |  | 9,264 |  | - |  | 38,041 |  |

| Net movement in funds, included in the above are as follows:

| Incoming |  | Resources |  | Movement |

| resources |  | expended |  | in funds |

£ | £ | £ |

| Unrestricted funds

| General fund | 9,835 |  | 6,001 |  | 15,836 |  |

| Restricted funds

| Boat, sails and equipment | 2,500 |  | (2,500 | ) | - |  |

| Racing Activities | 3,100 |  | (8,816 | ) | (5,716 | ) |

| Cruising Activity | 12,634 |  | (13,490 | ) | (856 | ) |

| South Coast Campaign | 7,952 |  | (7,952 | ) | - |  |

26,186 |  | (32,758 | ) | (6,572 | ) |

| TOTAL FUNDS | 36,021 |  | (26,757 | ) | 9,264 |  |

Autism on the Water

Notes to the Financial Statements - continued

for the Year Ended 31 January 2025

8. | MOVEMENT IN FUNDS - continued

| Comparatives for movement in funds

| Net |  | Transfers |  |

| movement |  | between |  | At |

| At 1.2.23 |  | in funds |  | funds |  | 31.1.24 |

£ | £ | £ | £ |

| Unrestricted funds

| General fund | 7,492 |  | (5,440 | ) | - |  | 2,052 |  |

| Restricted funds

| Boat, sails and equipment | 20,091 |  | 16,375 |  | (9,833 | ) | 26,633 |  |

| Boat | 86 |  | - |  | - |  | 86 |  |

| Racing Activities | (6 | ) | (5,896 | ) | 5,902 |  | - |  |

| Cruising Activity | - |  | (3,931 | ) | 3,931 |  | - |  |

| Coding Confidence | 3 |  | - |  | - |  | 3 |  |

| South Coast Campaign | (3 | ) | 6 |  | - |  | 3 |  |

20,171 |  | 6,554 |  | - |  | 26,725 |  |

| TOTAL FUNDS | 27,663 |  | 1,114 |  | - |  | 28,777 |  |

| Comparative net movement in funds, included in the above are as follows:

| Incoming |  | Resources |  | Movement |

| resources |  | expended |  | in funds |

£ | £ | £ |

| Unrestricted funds

| General fund | 18,180 |  | (23,620 | ) | (5,440 | ) |

| Restricted funds

| Boat, sails and equipment | 18,000 |  | (1,625 | ) | 16,375 |  |

| Racing Activities | 4,600 |  | (10,496 | ) | (5,896 | ) |

| Cruising Activity | 32,100 |  | (36,031 | ) | (3,931 | ) |

| South Coast Campaign | 10,000 |  | (9,994 | ) | 6 |  |

64,700 |  | (58,146 | ) | 6,554 |  |

| TOTAL FUNDS | 82,880 |  | (81,766 | ) | 1,114 |  |

Autism on the Water

Notes to the Financial Statements - continued

for the Year Ended 31 January 2025

9. | RELATED PARTY DISCLOSURES

| There were no related party transactions for the year ended 31 January 2025.