Company registration number NI611939 (Northern Ireland)
Charity registration number NIC100511 (Northern Ireland)
COS FOR AUTISM FAMILIES LIMITED
ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2026
COS FOR AUTISM FAMILIES LIMITED
LEGAL AND ADMINISTRATIVE INFORMATION
Trustees
Louise Brown
Amy Campbell
Caroline Campbell
Aoibheann Sims
Country of incorporation
United Kingdom
NI611939
(Northern Ireland)
Charity registration
Northern Ireland
NIC100511
Registered office
17A Springtown Road
Springtown Industrial Estate
Derry/Londonderry
BT48 0LY
Independent examiner
PFS & Partners
16 Main Street
Limavady
BT49 0EU
Bankers
Danske Bank
Small Business
Donegal Square West
Belfast
BT1 6JS
COS FOR AUTISM FAMILIES LIMITED
CONTENTS
Page
Trustees' report
1 - 5
Independent examiner's report
6
Statement of financial activities
7
Balance sheet
8
Notes to the financial statements
9 - 17
COS FOR AUTISM FAMILIES LIMITED
TRUSTEES' REPORT (INCLUDING DIRECTOR'S REPORT)
FOR THE YEAR ENDED 31 MARCH 2026
- 1 -

The trustees present their annual report and financial statements for the year ended 31 March 2026.

The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the financial statements and comply with the Charity's governing document, the Companies Act 2006, FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Charities SORP "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)".

Objectives and activities

COS for Autism Families Limited is a support group for families going through assessment for ASD and those with a diagnosis with ASD. We currently offer support to families from Derry/Londonderry, Limavady, Strabane, Letterkenny and Buncrana.

The trustees have paid due regard to guidance issued by the Charity Commission in deciding what activities the Charity should undertake.

Achievements and performance

This has been an exceptionally busy and productive year for COS. Our registered membership continues to grow, with well over 1,000 children and their families now availing of our facilities, programmes and support services. Operating from our purpose-built centre at Springtown, we have been able to offer an ever-expanding range of therapeutic, social and recreational activities for children, young people and their parent/carers. The feedback we have received from our members throughout the year has been overwhelmingly positive, with families describing COS as a lifeline, a source of confidence for their children, and an organisation they can truly depend on.

April - June 2025

We kicked off the year with a packed Easter programme including cinema outings, teen bowling and dining at Brunswick Moviebowl, gaming at VR Fusion, Jo Jingles, and a teddy bear workshop with Crafty Teddies. A Therapeutic Horse Art session facilitated by Happy Hooves was very well received by our children and young people.

May was equally busy, with a wide variety of activities offered across all age groups: teen engineering workshops, play therapy, kids and carers yoga, family sensory play, one-to-one sensory play, parent/toddler sessions, kids baking, and the introduction of Socatots to promote exercise and mobility in our pre-school group. We also continued our popular parent and carer programme with regular meditation and wellbeing sessions throughout this period.

June saw the continuation of our programme alongside the introduction of a weekly walking group and the completion of our new Cinema Room, just in time for the summer ahead.

Summer Scheme - July and August 2025

Our dedicated staff team delivered an outstanding seven-week summer programme, offering invaluable activities in a relaxed and supportive environment. Over the course of the scheme, families enjoyed: Therapeutic Horse Painting, Messy Play, Teen Bowling, Xtreme Jump and Xtreme Bounce, Massage Therapy, Mini Melo-Beats, Bouncy Castle and Sensory Sessions, Puca Puca, Arts and Crafts, Crafty Teddies, Laser Tag, Outdoor Adventures at Oakfire, Cupcake Decorating, Lego Play, VR Fusion, Go Karting at Halfway Karting, The Climbing Wall at Foyle Arena, Wee Critters, the Adventure Gaming Van, Pottery Painting with The Painted Pig, Messy Play with Little Mess Derry/Londonderry, a Kidz Farm visit, Tye Dye COS T-Shirts, and a trip to Lake Kilrea.

All activities were bookable through our app, ensuring fair and accessible scheduling for all families. The summer scheme was funded in part by the National Lottery Community Fund and the Department of Health Community Fund, to whom we are very grateful.

COS FOR AUTISM FAMILIES LIMITED
TRUSTEES' REPORT (INCLUDING DIRECTOR'S REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2026
- 2 -

New Programmes and Initiatives

This year saw the launch of several significant new initiatives which have greatly expanded the range of support available to our families.

In May, we introduced a brand-new 1-1 Massage Therapy programme for COS kids, funded by the National Lottery Community Fund Northern Ireland. This taster programme was designed to promote relaxation, reduce anxiety, support sensory regulation and improve overall wellbeing. The response from families was very positive and the programme continued to run throughout the summer scheme.

Project TEEN (Age 13-21) was launched following a grant from ASDA, enabling us to run a dedicated series of programmes and sessions for our older teenagers. This built on the success of our Project Awetism initiative and was developed directly in response to feedback from parents in our community. Sessions commenced from September 2025 and have continued to grow in popularity.

The Ignite Youth Project was made possible through the generous support of Nationwide Building Society, and in particular COS parent/carer Louise Taylor who secured this funding on our behalf. The programme targets young people aged 8-10 and 11+, aiming to improve social skills, communication and overall wellbeing through tailored programmes and day trips. Funding from this grant also supported the completion of our purpose-built youth room at the COS Centre.

A child counselling service was introduced in the new year, offering weekly sessions to improve the mental health and wellbeing of our young members, facilitated by an experienced counsellor with almost twenty years of experience working with children and adults with special needs. This programme was partially funded by Tesco Stronger Starts and through donations raised by a COS member.

An Occupational Therapy programme was made possible through the generous funding of The Honourable The Irish Society, enabling us to run an OT parent training session and a four-week group OT programme for children, delivered by Little Lions Therapy, alongside Therapeutic Horse Art sessions with Happy Hooves. The feedback from all sessions was overwhelmingly positive and we are extremely grateful for this support.

September - December 2025

September brought our families back to routine with a packed timetable including art therapy, 1-1 sensory sessions, play therapy, swimming, Move to the Beat with Justin (an 8-week programme), Balanceability, teen canvas painting, a Creative Connections music programme, and the Carer IV Programme. COS also represented at the Autism Support Cafe in Strabane and conducted an ASDA Cash Collection Day which raised £331 and €51.15 for the charity. We are grateful to ASDA for facilitating this opportunity.

October saw the launch of a Creative Connections 8-week programme facilitated by Kathleen and Mags, giving children the chance to sing, create and express themselves. Justin from Move to the Beat continued his popular programme with great energy from the kids each week. The October timetable also featured art therapy, kids yoga, teen book club and creative writing, teens cruise driving, carer wellness sessions, and a Halloween event week including messy play, special effects make-up, and a We Luv 2 Party.

November included play therapy, Nerve Centre sessions, arts and crafts, Kids Yoga, FunFit Kids, carer activities, bowel screening awareness, a Parents/Carers Mood Matters workshop, and 1-1 sensory sessions. Community fundraisers held in November included a charity fun day at the Diamond Centre Claudy and a charity night at Bishops of Creggan. Slush Patrol presented COS with £270 raised at their fun day, and we are grateful to all involved.

Our Christmas Craft Fair was held on Sunday 30th November at the COS Centre. December brought our popular Santa's Grotto back across multiple sessions, alongside Christmas arts and crafts, cupcake decorating, teens Christmas basket making, a Crafty Teddies session, and a teen and parent Christmas canvas painting event. We are grateful to Robert from Montgomery Farm Toys and Farm Supplies for kindly donating a ride-in tractor as a raffle prize, and to the Roe Valley Resort for donating an overnight stay. Lisa and Caoimhin McConnell Hewitt made a wonderful donation of hampers and vouchers for our Christmas Support Fund, providing vital support to families experiencing financial pressures over the festive season.

COS FOR AUTISM FAMILIES LIMITED
TRUSTEES' REPORT (INCLUDING DIRECTOR'S REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2026
- 3 -

January - March 2026

January 2026 opened with a varied programme including carer coffee mornings, carer meditation, gymnastics, swimming, lego play, arts and crafts, a teen art project, and 1-1 sensory sessions. A carer OT training session was also held, providing valuable professional development and support for our parent/carer community. We were also delighted to launch our brand-new website in January, designed and built entirely by COS parent member Keith Morrison, who generously gave his time and skills to create this resource for us. We are truly grateful for his support.

February 2026 continued the momentum with art therapy, Jo Jingles, carer restorative yoga, carer meditation, the ongoing Teen Art Project, gymnastics, swimming, VR Fusion, messy play, a singing workshop, Group OT sessions, a Creative Connections programme, air dry clay workshops, Circus Skills, a carer wellbeing programme, a teen vs parent bowls event, a We Luv 2 Party, a comic book programme, and teen/parent resin jewellery making. Our teens also worked with the team from Peaball to create a fabulous piece of artwork, brightening up the COS Centre. The month also included a Bonkers soft play outing.

March brought the year to a close with a rich programme spanning carer restorative yoga, carer meditation, art therapy, play therapy, swimming, carer coffee mornings, Group OT, Creative Connections, Circus Skills, a carer wellbeing programme, Balanceability, Therapeutic Horse Art sessions, and Oakfire Adventures. Our weekly parent/carer counselling service continued to run throughout.

On the fundraising front, March saw an incredible show of community support. Marc Deery completed the Walled City 10 Miler, raising £1,100 for COS, and FAST Technologies presented COS with a cheque for £2,619, the result of their year-long fundraising efforts as our nominated charity. We are deeply grateful to Marc and to the entire team at FAST Technologies for their extraordinary generosity throughout the year.

Fundraising and Community Support

Throughout the year, COS has been fortunate to receive tremendous support from individuals, families and local businesses. In addition to the fundraising already noted, COS dad Tom Simpson took part in the Waterside Half Marathon in September fundraising for COS. COS parent Donall Nash completed the Strabane and Lifford Half Marathon while Shauna Nash walked 100 miles in 30 days, together raising funds through their GoFundMe page. Harry, a 16-year-old volunteer who has supported our swimming programme for three years, raised funds for COS through the sale of garden planters. Mini Melo-Beats and Ruth raised £477.65 for COS. The Edgar family made a generous donation following their charity bungee jump. We are also grateful to Nigel McDermott and Michelle McGown for their personal sporting challenges in support of COS.

We also wish to acknowledge the ongoing support of our wider community, including all who donated through our Christmas GoFundMe, those who attended our Christmas Craft Fair and community fundraising events, and the many volunteers who gave their time throughout the year.

Grants and Donors

We would like to sincerely acknowledge the generous support we have received from our funders and donors throughout this year. In particular, we wish to thank the National Lottery Community Fund Northern Ireland, the Department of Health (via the Community Foundation for Northern Ireland), ASDA Stronger Communities, Nationwide Building Society, Tesco Stronger Starts, The Honourable The Irish Society, the Northern Ireland Executive Central Good Relations Fund, the Keadue Community Grants Fund, and the Community Foundation for Northern Ireland for their continued investment in our work and their belief in what we do.

Financial review

The net deficit for the period was £21,788. The Company reserves at the year end were £148,530 (202 5: £1 70,318) of which £50,471 relates to unrestricted funds (not including unrestricted fixed assets). The trustees aim to have reserves covering at least three months expenditure at any given time.

The full results are set out in the account s which form part of this report.

COS FOR AUTISM FAMILIES LIMITED
TRUSTEES' REPORT (INCLUDING DIRECTOR'S REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2026
- 4 -

It is the policy of the Charity that unrestricted funds which have not been designated for a specific use should be maintained at a level equivalent to between three and six month’s expenditure. The trustees consider that reserves at this level will ensure that, in the event of a significant drop in funding, they will be able to continue the Charity’s current activities while consideration is given to ways in which additional funds may be raised. This level of reserves has been maintained throughout the year.

Plans for future periods

COS remains committed to providing an invaluable service to the growing autism community across Derry/Londonderry and the wider north-west region. Our priorities for the coming year are focused on expanding our programme offering, making full use of our purpose-built youth room, and continuing to develop responsive, family-centred services.

We will continue to deliver our core weekly programme including sensory sessions, swimming, play therapy, art therapy, canine therapy, gymnastics, and our carer support programme. We will build on the success of the Ignite Youth Project, Project TEEN, and Project Awetism to ensure our older young people and teenagers have engaging, tailored provision throughout the year.

Our new youth room, completed with the support of Nationwide Building Society, will be a key resource for our teens and young adults and we look forward to developing the range of activities and programmes we can offer within that space, including computing and creative arts.

Santa's Grotto will return in December, offering families relaxed, small-group sessions in a sensory-friendly environment. We will also deliver a Summer Scheme, family fun days, kids car boot sales, and a variety of community fundraising events throughout the year.We will continue to expand our mental health and wellbeing provision, including child counselling, OT programmes, carer wellness courses, and our ongoing weekly parent/carer counselling service. Ensuring our carers are supported is just as important to us as supporting our children.

COS will continue its outreach programme, attending autism support cafes and community events across the region and raising awareness of the services available to families at every stage of their autism journey.

We would like to thank all those who have donated to COS for Autism Families over the past number of years for your continued support, and we look forward to another year of positive impact for our community.

Finally, we would like to express our heartfelt gratitude to all of our committee, staff and volunteers whose commitment, creativity and compassion make COS what it is every single day. In particular, we wish to recognise our Chairperson, David Campbell, whose tireless hard work, dedication and vision are at the heart of everything this charity achieves. COS would not be the organisation it is today without him, and we are truly grateful for his continued leadership and service to our community.

Structure, governance and management

The Charity is a company limited by guarantee and does not have any share capital. The company is governed and managed by the board of directors.

The board of directors carry out their governance role throughout the year by way of meetings on a monthly basis to review the performance of the company and to make decisions regarding the company's financial and operational matters. The directors govern the activities of the company in line with the objectives set out in the governing documents of the charity, namely the Memorandum and Articles of Association and the charity's constitution.

The trustees, who are also the directors for the purpose of company law, and who served during the year and up to the date of signature of the financial statements were:

Louise Brown
Amy Campbell
Caroline Campbell
Aoibheann Sims
COS FOR AUTISM FAMILIES LIMITED
TRUSTEES' REPORT (INCLUDING DIRECTOR'S REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2026
- 5 -

The trustees' r eport was approved by the Board of Trustees.

Amy Campbell
Caroline Campbell
Trustee
Trustee
1 July 2026
COS FOR AUTISM FAMILIES LIMITED
INDEPENDENT EXAMINER'S REPORT
TO THE TRUSTEES OF COS FOR AUTISM FAMILIES LIMITED
- 6 -

I report on the financial statements of the Charity for the year ended 31 March 2026, which are set out on pages 7 to 17.

Respective responsibilities of charity trustees and examiner

As the charity trustees (and also the directors of the company for the purposes of company law) you are responsible for the preparation of the financial statements in accordance with the requirements of the Companies Act 2006.

Having satisfied myself that the financial statements of the Charity are not required to be audited under Part 16 of the Companies Act 2006 and are eligible for independent examination, it is my responsibility to:

- examine the financial statements under section 65 of the Charities Act (Northern Ireland) 2008;

- follow the procedures laid down in the general Directions given by the Commission under section 65(9)(b) of the Charities Act (Northern Ireland) 2008; and

- state whether particular matters have come to my attention.

Basis of independent examiner's report

I have examined your charity financial statements as required under section 65 of the Charities Act (Northern Ireland) 2008 and my examination was carried out in accordance with the general Directions given by the Charity Commission for Northern Ireland under section 65(9)(b) of the Charities Act. The examination included a review of the accounting records kept by the charity and a comparison of the financial statements presented with those records. It also included consideration of any unusual items or disclosures in the financial statements, and seeking explanations from you as charity trustees concerning any such matters.

My role is to state whether any material matters have come to my attention giving me cause to believe that:

- Accounting records were not kept in accordance with section 386 of the Companies Act 2006; or

- The financial statements do not accord with those accounting records; or

- The financial statements do not comply with the accounting requirements of section 396 of the Companies Act 2006 and with the methods and principles of the Charities Statement of Recommended Practice applicable to charities preparing their financial statements in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102); or

- There is further information needed for a proper understanding of the financial statements to be reached.

Independent examiner's statement

I have completed my examination and I have no concerns in respect of the matters listed above and, in connection with following the Directions of the Charity Commission for Northern Ireland, I have found no matters that require drawing to your attention.

James Daniel Brolly
For and on behalf of PFS & Partners
16 Main Street
Limavady
BT49 0EU
1 July 2026
COS FOR AUTISM FAMILIES LIMITED
STATEMENT OF FINANCIAL ACTIVITIES
(INCLUDING INCOME AND EXPENDITURE ACCOUNT)
FOR THE YEAR ENDED 31 MARCH 2026
- 7 -
Unrestricted
Restricted
Total
Unrestricted
Restricted
Total
funds
funds
funds
funds
2026
2026
2026
2025
2025
2025
Notes
£
£
£
£
£
£
Income from:
Donations and legacies
3
23,469
116,772
140,241
16,833
166,683
183,516
Total income
23,469
116,772
140,241
16,833
166,683
183,516
Expenditure on:
Charitable activities
4
20,653
141,376
162,029
12,963
158,609
171,572
Total expenditure
20,653
141,376
162,029
12,963
158,609
171,572
Net income/(expenditure)
2,816
(24,604)
(21,788)
3,870
8,074
11,944
Transfers between funds
-
-
-
1,784
(1,784)
-
Net movement in funds
6
2,816
(24,604)
(21,788)
5,654
6,290
11,944
Reconciliation of funds:
Fund balances at 1 April 2025
120,963
49,355
170,318
115,309
43,065
158,374
Fund balances at 31 March 2026
123,779
24,751
148,530
120,963
49,355
170,318

The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.

COS FOR AUTISM FAMILIES LIMITED
BALANCE SHEET
AS AT 31 MARCH 2026
31 March 2026
- 8 -
2026
2025
Notes
£
£
£
£
Fixed assets
Tangible assets
10
73,308
78,472
Current assets
Debtors
11
9,986
8,651
Cash at bank and in hand
75,069
100,791
85,055
109,442
Creditors: amounts falling due within one year
12
(9,833)
(17,596)
Net current assets
75,222
91,846
Total assets less current liabilities
148,530
170,318
The funds of the Charity
Restricted income funds
13
24,751
49,355
Unrestricted funds
14
123,779
120,963
148,530
170,318

The company is entitled to the exemption from the audit requirement contained in section 477 of the Companies Act 2006, for the year ended 31 March 2026.

The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

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

The financial statements were approved by the trustees on 1 July 2026
Amy Campbell
Caroline Campbell
Trustee
Trustee
COS FOR AUTISM FAMILIES LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2026
- 9 -
1
Accounting policies
Charity information

COS for Autism Families Limited is a private company limited by guarantee incorporated in Northern Ireland. The registered office is 17A Springtown Road, Springtown Industrial Estate, Derry/Londonderry, BT48 0LY.

1.1
Basis of preparation

The financial statements have been prepared in accordance with the Charity's governing document, the Companies Act 2006, FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Charities SORP "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)". The Charity is a Public Benefit Entity as defined by FRS 102.

The Charity has taken advantage of the provisions in the SORP for charities not to prepare a statement of cash flows.

The financial statements are prepared in sterling, which is the functional currency of the Charity. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.2
Going concern

At the time of approving the financial statements, the trustees have a reasonable expectation that the Charity has adequate resources to continue in operational existence for the foreseeable future. Thus the trustees continue to adopt the going concern basis of accounting in preparing the financial statements.

1.3
Charitable funds

Unrestricted funds are available for use at the discretion of the trustees in furtherance of their charitable objectives.

Restricted funds are subject to specific conditions by donors or grantors as to how they may be used. The purposes and uses of the restricted funds are set out in the notes to the financial statements.

Endowment funds are subject to specific conditions by donors that the capital must be maintained by the Charity.
1.4
Income
Income is recognised when the Charity is legally entitled to it after any performance conditions have been met, the amounts can be measured reliably, and it is probable that income will be received.

Cash donations are recognised on receipt. Other donations are recognised once the Charity has been notified of the donation, unless performance conditions require deferral of the amount. Income tax recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation.

Legacies are recognised on receipt or otherwise if the Charity has been notified of an impending distribution, the amount is known, and receipt is expected. If the amount is not known, the legacy is treated as a contingent asset.
COS FOR AUTISM FAMILIES LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2026
1
Accounting policies
(Continued)
- 10 -
1.5
Expenditure

Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit to a third party, 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 classified by activity. The costs of each activity are made up of the total of direct costs and shared costs, including support costs involved in undertaking each activity. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs which contribute to more than one activity and support costs which are not attributable to a single activity are apportioned between those activities on a basis consistent with the use of resources. Central staff costs are allocated on the basis of time spent, and depreciation charges are allocated on the portion of the asset’s use.

1.6
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Leasehold land and buildings
2% straight line
Fixtures and fittings
20% straight line
Equipment
20% straight line

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is recognised in the statement of financial activities.

1.7
Impairment of fixed assets

At each reporting end date, the Charity reviews the carrying amounts of its tangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any).

1.8
Cash and cash equivalents

Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

1.9
Financial instruments

The Charity has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the Charity's balance sheet when the Charity becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

COS FOR AUTISM FAMILIES LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2026
1
Accounting policies
(Continued)
- 11 -
Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Basic financial liabilities

Basic financial liabilities, including creditors and bank loans are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future p aymen ts discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of operations from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

Derecognition of financial liabilities

Financial liabilities are derecognised when the Charity’s contractual obligations expire or are discharged or cancelled.

1.10
Employee benefits

The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

Termination benefits are recognised immediately as an expense when the Charity is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

2
Critical accounting estimates and judgements

In the application of the Charity’s accounting policies, the trustees are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

COS FOR AUTISM FAMILIES LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2026
- 12 -
3
Income from donations and legacies
Unrestricted
Restricted
Total
Unrestricted
Restricted
Total
funds
funds
funds
funds
2026
2026
2026
2025
2025
2025
£
£
£
£
£
£
Donations and gifts
23,469
-
23,469
16,833
4,057
20,890
Grants
-
116,772
116,772
-
162,626
162,626
23,469
116,772
140,241
16,833
166,683
183,516
Grants
Community Foundation NI (CALM Project)
-
-
-
-
20,000
20,000
The National Lottery (Community Fund)
-
100,627
100,627
-
99,191
99,191
Community Foundation NI (The Carers Project)
-
-
-
-
27,310
27,310
The Halifax Foundation
-
10,000
10,000
-
-
-
John Moores Foundation
-
3,020
3,020
-
-
-
The Honorable the Irish Society
-
1,000
1,000
-
-
-
The Access Foundation
-
-
-
-
5,000
5,000
Nationwide Colleague
-
-
-
-
10,000
10,000
Tesco Groundworks
-
375
375
-
1,125
1,125
ASDA
-
1,000
1,000
-
-
-
Other
-
750
750
-
-
-
-
116,772
116,772
-
162,626
162,626
COS FOR AUTISM FAMILIES LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2026
- 13 -
4
Expenditure on charitable activities
Centre costs and activities
Centre costs and activities
2026
2025
£
£
Direct costs
Staff costs
58,445
73,141
Depreciation and impairment
7,324
7,181

Rent

15,000
13,250

Light & heat

4,186
4,722

Repairs and maintenance

2,969
1,529

Insurance

1,626
1,553
Consultancy
-
1,500

Legal & professional

-
105

Telephone and internet

856
816

Other office expenses

2,653
2,664

Bank charges

100
100

Training

-
770

Subscriptions

134
100

Activity costs

67,116
62,741
160,409
170,172
Share of support and governance costs (see note 5)
Governance
1,620
1,400
162,029
171,572
Analysis by fund
Unrestricted funds
20,653
12,963
Restricted funds
141,376
158,609
162,029
171,572
5
Support costs allocated to activities
2026
2025
£
£
Governance costs
1,620
1,400
Analysed between:
Charitable activities
1,620
1,400
COS FOR AUTISM FAMILIES LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2026
- 14 -
6
Net movement in funds
2026
2025
£
£
The net movement in funds is stated after charging/(crediting):
Fees payable for the independent examination of the charity's financial statements
1,620
1,400
Depreciation of owned tangible fixed assets
7,324
7,181
7
Trustees
None of the trustees (or any persons connected with them) received any remuneration or benefits from the Charity during the year.
8
Employees

The average monthly number of employees during the year was:

2026
2025
Number
Number
4
4
Employment costs
2026
2025
£
£
Wages and salaries
56,937
72,066
Other pension costs
1,508
1,075
58,445
73,141
There were no employees whose annual remuneration was more than £60,000.
9
Taxation

The charity is exempt from tax ation on its activities because all its income is applied for charitable purposes.

COS FOR AUTISM FAMILIES LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2026
- 15 -
10
Tangible fixed assets
Leasehold land and buildings
Fixtures and fittings
Equipment
Total
£
£
£
£
Cost
At 1 April 2025
76,219
30,841
5,209
112,269
Additions
-
2,160
-
2,160
At 31 March 2026
76,219
33,001
5,209
114,429
Depreciation and impairment
At 1 April 2025
6,310
22,633
4,854
33,797
Depreciation charged in the year
1,529
5,562
233
7,324
At 31 March 2026
7,839
28,195
5,087
41,121
Carrying amount
At 31 March 2026
68,380
4,806
122
73,308
At 31 March 2025
69,909
8,208
355
78,472
11
Debtors
2026
2025
Amounts falling due within one year:
£
£
Other debtors
7,470
6,109
Prepayments and accrued income
2,516
2,542
9,986
8,651
12
Creditors: amounts falling due within one year
2026
2025
£
£
Trade creditors
2,215
4,036
Other creditors
5,644
12,360
Accruals and deferred income
1,974
1,200
9,833
17,596
COS FOR AUTISM FAMILIES LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2026
- 16 -
13
Restricted funds

The restricted funds of the charity compri se the unexpended balances of donations and grants held on trust subject to specific conditions by donors as to how they may be use d.

At 1 April 2025
Incoming resources
Resources expended
Transfers
At 31 March 2026
£
£
£
£
£
Keadue Community
2,861
-
(2,562)
(299)
-
Community Foundation NI
16,219
-
(11,258)
-
4,961
Lottery Foundation - Be Ausome
5,667
100,627
(92,886)
2,686
16,094
The Carers Project
12,186
-
(9,806)
(2,380)
-
The Access Foundation
2,497
-
(2,497)
-
-
Nationwide - Ignite Project
10,000
-
(9,993)
(7)
-
The Halifax Foundation
-
10,000
(8,109)
-
1,891
John Moores Foundation
-
3,020
(1,215)
-
1,805
The Honourable The Irish Society
-
1,000
(1,000)
-
-
ASDA
-
1,000
(1,000)
-
-
Tesco Groundworks
(75)
375
(300)
-
-
Percy Bilton Charity
-
750
(750)
-
-
49,355
116,772
(141,376)
-
24,751
Previous year:
At 1 April 2024
Incoming resources
Resources expended
Transfers
At 31 March 2025
£
£
£
£
£
Swimming
-
4,057
(2,625)
(1,432)
-
Keadue Community
8,510
-
(5,063)
(586)
2,861
Community Foundation NI
2,987
20,000
(3,781)
(2,987)
16,219
Lottery Foundation - Be Ausome
17,082
99,191
(114,501)
3,895
5,667
The Carers Project
13,255
27,310
(28,379)
-
12,186
Caring for our Carers (CFOC)
908
-
-
(908)
-
The Acess Foundation
-
5,000
(2,503)
-
2,497
Nationwide - Ignite Project
-
10,000
-
-
10,000
John Moores Foundation
323
-
(557)
234
-
Tesco Groundworks
-
1,125
(1,200)
-
(75)
43,065
166,683
(158,609)
(1,784)
49,355
COS FOR AUTISM FAMILIES LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2026
- 17 -
14
Unrestricted funds

The unrestricted funds of the charity compri se the unexpended balances of donations and grants which are not subject to specific conditions by donors and grantors as to how they may be use d. The se include designated funds which have been set aside out of unrestricted funds by the trustees for specific purposes.

At 1 April 2025
Incoming resources
Resources expended
Transfers
At 31 March 2026
£
£
£
£
£
General funds
120,963
23,469
(20,653)
-
123,779
Previous year:
At 1 April 2024
Incoming resources
Resources expended
Transfers
At 31 March 2025
£
£
£
£
£
General funds
115,309
16,833
(12,963)
1,784
120,963
15
Analysis of net assets between funds
Unrestricted
Restricted
Total
funds
funds
2026
2026
2026
£
£
£
At 31 March 2026:
Tangible assets
73,308
-
73,308
Current assets/(liabilities)
50,471
24,751
75,222
123,779
24,751
148,530
Unrestricted
Restricted
Total
funds
funds
2025
2025
2025
£
£
£
At 31 March 2025:
Tangible assets
78,472
-
78,472
Current assets/(liabilities)
42,491
49,355
91,846
120,963
49,355
170,318
16
Related party transactions

There were no disclosable related party transactions during the year (2025 - none).

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