REGISTERED CHARITY NUMBER: 1145351

Report of the Trustees and

Financial Statements for the Year Ended 31st December 2025

for

ASPIE LIMITED

Page

Report of the Trustees

1

to

7

Independent Examiner's Report

8

Statement of Financial Activities

9

Balance Sheet

10

Notes to the Financial Statements

11

to

20

The trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the year ended 31st December 2025. The trustees have adopted the provisions of 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).

OBJECTIVES AND ACTIVITIES

Objectives and aims

ASPIE, founded by an Asperger adult, was registered as a company limited by guarantee in 2011 and achieved charity status in January 2012. Since then, we have provided specialist social support, therapeutic services and advocacy for autistic adults in Worcestershire, the West Midlands and beyond.

Although Asperger's is now included within Autism Spectrum Condition (Level 1 Autism), we continue to use the term Asperger's because it remains a more apt description of the traits and characteristics of the majority of individuals we support.

ASPIE's objectives are to help autistic adults lead lives that are less restricted by the challenges associated with autism. We achieve this by providing an environment in which they are given the opportunity to:

-

Understand and accept their neurological difference

-

Gain confidence and improve communication skills

Build a network of support in the skills required for independent living

-

Access suitable education and training courses and develop employment application skills

-

We can provide autism specific in-house and online counselling services to help relieve depression and crisis in persons under the age of 18.

Meeting a Continuing Need

Our aims are to reduce isolation, self-harm, suicide, sectioning and hospitalisation, to improve our growing membership's quality of life and prospects by increasing their confidence and self-worth through varied activities, workshops and mentoring overseen by a small, dedicated team. In-house autism specific counselling, pre- and post-diagnosis and for a range of other debilitating issues help avert depression and crisis.

We continued to provide the vital but un-commissioned services in the form of constant and stable support and therapy twice weekly, 52 weeks of the year at our centre in Worcester, a safe haven where Asperger adults can drop the mask they wear in the outside world and find acceptance, friendship and support to increase their self-esteem and motivation to achieve the social inclusion, education/employment and independent living opportunities they long for.

While Herefordshire and Worcestershire NHS provide an adult autism assessment and diagnostic service, there is currently no commissioned pre-diagnostic support and only limited post-diagnostic provision. In December 2025, approximately 1,325 adults were waiting an average of 25 months for an autism assessment. During this prolonged period of uncertainty, many individuals experienced worsening mental health, relationship difficulties, unemployment, social isolation and increasing anxiety.

ASPIE works closely alongside NHS diagnostic and commissioned support services by helping individuals navigate the diagnostic pathway while providing specialist psychological support both before and after diagnosis. Our counselling and mentoring services enable individuals to better understand their diagnosis, develop practical coping strategies and move forward with greater confidence.

Demand for our services continued to increase during 2025. Many autistic adults are still experiencing the lasting effects of the pandemic, alongside rising financial pressures and growing pressures on public services. Delays in diagnosis, reduced availability of specialist support and limited understanding of autism within mainstream services continue to contribute to deteriorating mental health and increased vulnerability among many of those seeking our help.

Our members frequently face additional challenges arising from sensory issues, executive functioning deficit, masking, anxiety and co-occurring conditions. These often remain poorly understood despite having a profound impact on everyday life. ASPIE provides informed, autism-specific support that recognises these complexities and helps individuals manage them more successfully.

Immediate Support

ASPIE operates without a referral system or waiting list because when someone is distressed, they need attention. The support we give, whether it's at ASPIE or online is immediate.

Throughout the year, we responded to increasing numbers of requests for help from autistic adults and their families facing financial hardship, deteriorating mental health, housing difficulties, family breakdown, employment concerns and wider anxieties arising from national and international events. Our consistent presence provides stability during periods of crisis and often prevents situations from escalating to the point where statutory intervention becomes necessary.

Public benefit

The trustees are satisfied that ASPIE continues to deliver significant public benefit through the advancement of health and wellbeing for autistic adults.

Since 2011 the charity has provided specialist services that reduce isolation, improve confidence, strengthen social and communication skills and enable autistic adults to participate more fully in education, employment and community life. Members benefit from improved emotional wellbeing, greater self-acceptance and increased independence. Families and carers benefit from improved understanding and reduced pressure, while the wider community benefits from greater social inclusion and increased opportunities for autistic adults to contribute through volunteering, education and employment. By providing early intervention, specialist counselling and ongoing support, ASPIE also helps reduce pressure on health and social care services by preventing avoidable crises.

The trustees confirm that they have complied with their duty under section 17 of the Charities Act 2011 to have due regard to the Charity Commission's guidance on public benefit when reviewing the charity's aims and objectives and planning its activities.

ACHIEVEMENTS AND PERFORMANCE

Membership and Demand for Services

Demand for ASPIE's services continued to increase throughout 2025, reflecting the continuing shortage of specialist support available to autistic adults across Worcestershire and neighbouring counties.

Referrals and enquiries were received from NHS Adult Autism Diagnostic Services, Mental Health and Crisis Teams, hospitals, GPs, Talking Therapies, social workers, educational providers, family members and individuals seeking support.

ASPIE continued to deliver support through two complementary services.

Our Worcester centre opened twice weekly throughout the year, welcoming an average of around 80 members, aged between 18 and 80, from Worcester, Worcestershire and the wider West Midlands. Alongside our face-to-face provision, our online community continued to support approximately 174 members who remained in regular contact, enabling those unable to travel because of anxiety, ill health, caring responsibilities, work or study commitments to continue receiving specialist support. Together these services ensured that members could access help in the way best suited to their individual circumstances.

Supporting Autistic Adults

ASPIE provides far more than a social group. Our centre offers a safe, predictable environment where autistic adults can develop confidence, friendships and practical life skills within an accepting community.

Members attended twice-weekly social support and therapy sessions, sharing experiences with others who understand the challenges of autism. Activities included board games, pool, computer access, shared meals and informal peer support, all designed to reduce isolation and encourage communication.

For many members, the reassurance of familiar surroundings, familiar routines and trusted people provides a stability rarely experienced elsewhere. This consistency helps reduce anxiety and enables individuals to engage socially at a pace that feels comfortable.

Throughout the year we continued to help members strengthen communication skills, understand social expectations, improve organisation and time management, develop greater independence and recognise situations where they may be vulnerable to exploitation or misunderstanding.

Specialist Counselling and Mentoring

Specialist autism-informed counselling remained one of ASPIE's most valuable services.

Support was provided before diagnosis, during lengthy assessment waiting periods and following diagnosis, as well as for bereavement, trauma, anxiety, depression, relationship difficulties, workplace pressures and family concerns.

Many members sought help while waiting more than two years for an autism assessment. During this uncertain period, counselling and mentoring helped individuals manage anxiety, understand their experiences and avoid deterioration in their mental health.

Following diagnosis, members received support to process often life-changing news, understand their autistic identity, develop coping strategies and rebuild confidence for the future.

Our advocacy and mentoring services also enabled members to communicate more effectively with employers, health professionals, educational providers and statutory agencies, helping prevent misunderstandings that can otherwise lead to unnecessary distress or crisis.

Therapeutic and Recreational Activities

Our programme of activities continued to promote wellbeing, confidence and social inclusion.

Group Art Therapy enabled members who find verbal communication difficult to express thoughts and emotions creatively, while our Drama Group encouraged confidence, imagination and social interaction within a supportive environment.

Physical wellbeing remained an important priority. Our football teams, ASPIE Avengers Red and ASPIE Avengers Blue, competed successfully in the Worcester Ability Counts League and the Sandwell Inclusion League, while our Judo Group continued to improve members' coordination, confidence and physical fitness.

Members also benefited from regular advice sessions provided by a Citizens Advice adviser, helping individuals navigate financial hardship and access benefits to which they were entitled.

Partnership Working

Effective partnership working remained central to ASPIE's success.

During the year we continued to work closely with Worcestershire County Council, Worcester City Council, the University of Worcester, colleges, NHS autism diagnostic services, Autism West Midlands, Worcester Community Trust, Disability Sport Worcester, Worcestershire Football Association and a wide range of voluntary organisations and employers.

These partnerships enabled members to access volunteering, education, training, employment opportunities and independent living support that might otherwise have remained beyond their reach.

Supporting Individuals Through Complex Challenges

The increasing complexity of members' circumstances continued to demonstrate the importance of specialist autism-specific support.

During the year we supported adults experiencing prolonged waits for diagnosis, increasing numbers of dual autism and ADHD diagnoses, workplace stress and burnout, higher education pressures, family and relationship difficulties, bereavement, suicidal thoughts, housing problems and financial hardship.

Many members were also affected by services that lacked sufficient understanding of autism, making ASPIE's advocacy and specialist knowledge particularly valuable.

Throughout these challenges, our aim remained constant: to reduce isolation, prevent crises and help individuals build more stable, fulfilling and independent lives.

Outcomes

The impact of ASPIE's work continues to be seen in the lives of our members.

Many individuals who arrived feeling isolated, anxious and without hope developed friendships, improved confidence and a stronger sense of identity. Members reported reduced anxiety, fewer episodes of self-harm and greater acceptance of themselves and their diagnosis.

Participation in our activities encouraged many to take positive steps towards volunteering, education, apprenticeships, employment and independent living. Others developed healthier coping strategies, reducing their vulnerability to substance misuse, exploitation and social exclusion.

During the year, approximately 60 members were supported to remain in or enter education, volunteering, apprenticeships or employment.

Members celebrated the tenth anniversary of the ASPIE Avengers football teams, with both Red and Blue teams winning their respective divisions. Members also enjoyed group holidays, community events, exhibitions, seasonal celebrations and social activities organised largely by members themselves, further strengthening friendships and independence.

Christmas and other holiday periods can be particularly challenging for autistic adults because of changes to routine and heightened social expectations. ASPIE remained open during the festive period, including Christmas Eve and New Year's Eve, providing continuity, companionship and reassurance for members who might otherwise have faced these occasions alone. Above all, ASPIE continued to provide something that cannot easily be measured but is repeatedly reflected in members' experiences: a safe community where autistic adults are accepted without judgement, valued for who they are and supported to build happier, healthier and more independent lives.

Campaigning and Raising Awareness

Promoting greater understanding and acceptance of Asperger's/autism remains one of ASPIE's core objectives. Alongside providing direct support to autistic adults, we continue to work with statutory organisations, community groups and the wider public to increase awareness of the realities of living with autism and the need for appropriate, autism-specific services.

During the year we continued to contribute to Worcestershire County Council's Autism Partnership meetings, ensuring that the lived experience of autistic adults informed discussions around the implementation of the Autism Act and the development of local services. We continued to advocate for improved understanding of the significant barriers faced by autistic adults, particularly those awaiting diagnosis or experiencing mental health difficulties.

We welcomed visits from civic leaders, including Worcester's Mayors, High Sheriffs and Worcester MP Tom Collins.

These visits provided valuable opportunities to demonstrate the impact of ASPIE's work and to highlight the continuing need for specialist support for autistic adults.

Members themselves played an important role in raising awareness. Through public speaking, exhibitions and community events they demonstrated the talents, creativity and resilience of autistic adults, helping to challenge misconceptions and reduce stigma. Claire's address to Worcester City Councillors was particularly significant, providing a powerful first-hand account of why organisations such as ASPIE are essential. The resulting coverage in the local media further increased awareness of our work.

Our Art Therapy Group continued to showcase members' creativity through exhibitions at The Hive, The Swan Theatre and St Andrew's Methodist Church, while members represented ASPIE at the Worcester Show, the Volunteer Expo and Careers Fair. These events not only promoted ASPIE but also encouraged conversations about autism, inclusion and the valuable contribution autistic people make within their communities.

Recognition of ASPIE's work continued throughout the year, including being nominated for the BBC Hereford & Worcester Making a Difference Awards. Such recognition reflects the dedication of our volunteers, staff and members and helps raise our profile among potential supporters, professionals and those seeking help.

Through all these activities we remain committed to improving public understanding and ensuring that autistic adults are recognised not for their difficulties alone, but for their strengths, abilities and potential when provided with the right support.

Summary

ASPIE, independent and maintained without statutory funding, has become a community. Our success is because we are different in that we were founded by the late Sarah Micklewright, diagnosed when adult with Asperger's, who recognised along with the complexities of the condition, the need to promote the intelligence, focus and decency and the longing for acceptance, inclusion and employment of adults on the autistic spectrum, the necessity of a permanent base because of their need for constancy and routine and in-house psychological support to repair their shattered lives. Despite her own vulnerability, Sarah was fiercely protective of members and encouraged them to aspire to whatever it is they wish to achieve in life and not be inhibited by those who do not understand. The sense of belonging this engenders, which many of them have never experienced before, enables them, at their own pace, to get their lives back on track. As an organisation, ASPIE is 'virtually if not entirely unique as may be observed from the heartfelt enquiries and pleas for assistance received not only from individuals and families in the Midlands but throughout the UK'.

FINANCIAL REVIEW

Financial position

Unrestricted incoming resources for the year increased to £144,585 from £53,976. This is mainly due to one-off funds received from the post year end merger of Aid for Asperger's, refer to Note 13. Unrestricted resources expended decreased to £56,000 from £78,895. The net unrestricted incoming resources for the year after transfers between funds amounted to £88,585 (2024 - net unrestricted outgoing resources of £24,393). The total unrestricted funds carried forward at the year end amounted to £200,175, compared to £111,590 in 2024.

Restricted incoming resources for the year decreased to £23,675 from £29,449, and resources expended increased to £32,839 from £27,277. Net restricted outgoing resources for the year after transfers between funds amounted to £9,164 (2024 - net incoming resources of £1,646). The total restricted fund balance decreased to £14,872 from £24,036.

Reserves policy

It is the policy of the trustees to maintain unrestricted free reserves excluding fixed assets at a level sufficient to ensure the operation of the service for a minimum of 4 months.

Unrestricted free reserves (unrestricted funds less tangible fixed assets) at 31 December 2025 amounted to £197,954 (2024 - £107,864).

The trustees have reviewed the policy in the year and:

-

recognise the importance of the counselling service in particular to members, the trustees also aim to hold sufficient reserves to be able to offer counselling services to members for a period of 12 months. This in the unfortunate event of closure, would allow members to still have some access to support whilst transitioning to a life without ASPIE. Therefore, the Counselling designated fund recognises this cost of approximately £30,000 a year.

-

At present the day to day running of the charity, and bookkeeping services are provided to the charity on a voluntary basis. The trustees recognise however that this may not continue, and the charity will one day incur costs for these areas which are essential to the running of the charity. The sustainability fund represents the estimated cost of future administrative services to the charity based on a full time bookkeeping salary of £35,000 per annum and a CEO Salary of £45,000 per annum for 6 months.

-

recognise that funds may be required for relocation and also possible early cancellation of a lease, and therefore have decided to reserve additional designated funds to cover these potential events.

With this in mind, free reserves of the charity, excluding funds for a designated purpose, are considered to be £101,654 (2024 - £47,864). Based on current levels of expenditure, this equates to approximately 13 months (2024: 5.5 months) of running costs.

The trustees recognise that funds are currently held in excess of their policy, but highlight that the charities costs are expected to increase over the coming years with new costs for administration staff and a relocation of the charity to a new premises which the trustees are proactively looking for. Until these costs are known, the trustees will not actively look to reduce the reserves, however, do continuously review services and activities on offer to members to ensure the charitable objective of the charity is fulfilled to its full potential and members are happy and supported.

PLANS FOR THE FUTURE

Future Development

The trustees expect demand for ASPIE's services to remain high during 2026. Subject to available resources, we intend to continue developing our services and partnerships, with the following priorities:

-

expanding our specialist autism-informed counselling, mentoring and psychological support for autistic adults experiencing social isolation, prolonged diagnostic delays, unemployment, financial hardship, family breakdown, bereavement and mental ill-health;

-

providing student placements in partnership with Heart of Worcestershire College and the University of Worcester;

-

developing the new partnership with Worcester Theatres and expand opportunities through the drama group;

-

explore the proposed transfer of the Aid for Asperger's charity shop in Tenbury Wells to extend the charity's reach and generate additional unrestricted income;

-

strengthening partnership working with charities, voluntary organisations and statutory services across Worcestershire;

-

expanding the Group Art Therapy programme and hold exhibitions at The Cube, Malvern, and No. 8, Pershore;

-

continue supporting members into education, volunteering, training and employment, including participation in programmes that help people return to work;

-

supporting ASPIE Avengers Red and Blue football teams, enabling members to participate regularly in the Worcester Ability Counts League and the Sandwell Inclusion League; and

-

encouraging member-led fundraising and community activities that promote greater awareness and understanding of autism.

STRUCTURE, GOVERNANCE AND MANAGEMENT

Governing document

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

Organisational structure

The charity is managed by its board of trustees, who are individuals with a direct interest in the provision of services for adults with Asperger's/Autism, or who have the skills to assist them. They meet every three months.

Risk management

The trustees regularly undertake risk assessments and have identified the major risk areas for the charity within finances, staffing, premises, health and safety, legal issues, publicity, systems and standards. Procedures have been established to manage these risks and these are periodically reviewed to ensure they continue to meet the needs of the charity.

The charity carried public liability insurance.

REFERENCE AND ADMINISTRATIVE DETAILS

Registered Company number

07666773 (England and Wales)

Registered Charity number

1145351

Registered office

Vesta Tilley House

Lowesmoor

Worcestershire

WR1 2RS

Trustees

Mrs J E Micklewright BEM

Miss E Green

Ms C Richards

Mr D C Rawlins (appointed 11.10.25)

Company Secretary

Miss E Green

Independent Examiner

The Richards Sandy Partnership

Thorneloe House

25 Barbourne Road

Worcester

Worcestershire

WR1 1RU

This report has been prepared in accordance with the special provisions of Part 15 of the Companies Act 2006 relating to small companies.

Approved by order of the board of trustees on 25th August 2026 and signed on its behalf by:

Mrs J E Micklewright BEM - Trustee

Independent examiner's report to the trustees of ASPIE LIMITED ('the Company')

I report to the charity trustees on my examination of the accounts of the Company for the year ended 31st December 2025.

Responsibilities and basis of report

As the charity's trustees of the Company (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 ('the 2006 Act').

Having satisfied myself that the accounts of the Company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity's accounts as carried out under Section 145 of the Charities Act 2011 ('the 2011 Act'). In carrying out my examination I have followed the Directions given by the Charity Commission under Section 145(5) (b) of the 2011 Act.

Independent examiner's statement

I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe:

1.	accounting records were not kept in respect of the Company as required by Section 386 of the 2006 Act; or

2.	the accounts do not accord with those records; or

3.	the accounts do not comply with the accounting requirements of Section 396 of the 2006 Act other than any requirement that the accounts give a true and fair view which is not a matter considered as part of an independent examination; or

4.

the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities (applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)).

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.

Melissa Jean Godwin ACCA

The Richards Sandy Partnership

Thorneloe House

25 Barbourne Road

Worcester

Worcestershire

WR1 1RU

4th September 2026

2025

2024

Unrestricted

Restricted

Total

Total

funds

funds

funds

funds

Notes

£

£

£

£

INCOME AND ENDOWMENTS FROM

Donations and legacies

2

106,267

20,443

126,710

50,835

Charitable activities

5

Charitable Activities

33,946

3,232

37,178

26,353

Other trading activities

3

1,950

-

1,950

3,559

Investment income

4

2,422

-

2,422

2,678

Total

144,585

23,675

168,260

83,425

EXPENDITURE ON

Raising funds

6

400

-

400

1,087

Charitable activities

7

Charitable Activities

55,600

32,839

88,439

105,085

Total

56,000

32,839

88,839

106,172

NET INCOME/(EXPENDITURE)

88,585

(9,164

)

79,421

(22,747

)

RECONCILIATION OF FUNDS

Total funds brought forward

111,590

24,036

135,626

158,373

TOTAL FUNDS CARRIED FORWARD

200,175

14,872

215,047

135,626

2025

2024

Unrestricted

Restricted

Total

Total

funds

funds

funds

funds

Notes

£

£

£

£

FIXED ASSETS

Tangible assets

15

2,221

195

2,416

3,986

Investments

16

47,781

-

47,781

45,523

50,002

195

50,197

49,509

CURRENT ASSETS

Debtors

17

1,496

-

1,496

1,659

Cash at bank and in hand

151,407

14,677

166,084

91,068

152,903

14,677

167,580

92,727

CREDITORS

Amounts falling due within one year

18

(2,730

)

-

(2,730

)

(2,610

)

NET CURRENT ASSETS

150,173

14,677

164,850

90,117

TOTAL ASSETS LESS CURRENT LIABILITIES

200,175

14,872

215,047

139,626

PROVISIONS FOR LIABILITIES

20

-

-

-

(4,000

)

NET ASSETS

200,175

14,872

215,047

135,626

FUNDS

21

Unrestricted funds

200,175

111,590

Restricted funds

14,872

24,036

TOTAL FUNDS

215,047

135,626

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31st December 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.

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 25th August 2026 and were signed on its behalf by:

Mrs J E Micklewright BEM - Trustee

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.

The accounts are prepared in sterling, which is the functional currency. Monetary amounts in these financial statements are rounded to the nearest £.

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.

Income from grants (including government grants) and donations is recognised in the period in which the charity is entitled to receipt and the amount can be measured with reasonable certainty. Income from grants is only deferred when the charity has to fulfil conditions not yet met before becoming entitled to it or where the donor has specified that the income is to be expended in a future period.

Donations from individuals within the community are recognised immediately upon receipt.

Income relating to direct charitable services provided, comprising membership fees, football team fees, and counselling fees, are recognised in line with when those services are delivered to the user.

Room hire income is recognised on a straight-line basis in line with the periods to which such income relates.

Income from fundraising events and sponsorship is recognised on the day that the relating event is undertaken.

Income from the sale of goods is recognised when the relating goods are provided to the customer.

Interest income is recognised for all interest-bearing instruments on the effective interest rate basis.

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.

RAISING FUNDS

Fundraising costs are those incurred in seeking voluntary contributions and do not include the costs of disseminating information in support of the charitable activities.

CHARITABLE ACTIVITIES

Charitable activities costs include all the costs of running the charity on a day to day basis including premises costs.

TANGIBLE FIXED ASSETS

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

Fixtures and fittings

-

10% on cost

Computer equipment

-

33% on cost

Assets costing less than £100 are not capitalised.

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.

DONATED SERVICES

Donated facilities and services when received, provided the value of the gift can be measured reliably, on the basis of the value that the charity would pay in the open market for an alternative item that would provide a benefit to the charity equivalent to the donated service. Where the value of the gift cannot be measured reliably, no provision is included within the accounts.

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 when the charity becomes party to contractual provisions of the instrument.

Financial assets are offset, with the net amounts presented in the accounts where 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.

Basic Financial Assets

Basic financial assets, which include trade and other receivables 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.

Basic Financial Liabilities

Basic Financial liabilities, including trade and other payables, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of future receipts, discounted at a market rate of interest. Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Trade payables are obligations to pay for goods or services that have been acquired in the ordinary course of the operations from suppliers. Accounts 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 payables are recognised initially at transaction cost.

UNLISTED INVESTMENTS

Unlisted investments are recorded at cost less provisions for impairment.

OPERATING LEASES

Operating lease expenditure is recognised on a straight line basis over the term of the lease.

2.	DONATIONS AND LEGACIES

2025

2024

£

£

Donations

6,675

3,348

Gift aid

1,517

294

Grants

46,045

42,393

Donated counselling services

5,840

4,800

Exceptional items

66,633

-

126,710

50,835

Refer to Note 13 for detail on exceptional items.

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

2025

2024

£

£

Albright Grimley Charity

1,000

-

Worcestershire County Council - Councillors Divisional Funds

1,995

-

Coral Samuel Charitable Trust

2,500

-

NHS Herefordshire & Worcestershire

-

5,000

P F Charitable Trust

2,000

-

Prime Foundation

-

644

Richardson Brothers Foundation

-

2,000

The Arnold Clark Community Fund

500

-

The Blakemore Foundation

100

-

The D M F Ellis Charitable Trust

2,000

-

The Edward Cadbury Charitable Trust

4,000

-

The Edward and Dorothy Cadbury Trust

1,000

-

The Kelton Charitable Trust

2,000

1,500

The Kildare Trust

5,000

-

The Lennox Hannay Charitable Trust

2,000

-

The National Lottery Community Fund - Awards for All

-

20,000

The Rainford Trust

1,000

-

The Roger & Douglas Turner Charitable Trust

7,000

5,000

The Rowlands Trust

2,000

-

The Saintbury Trust

2,000

2,000

The W E D Charitable Trust

1,000

500

The Worcestershire Freemasons Charity

500

-

Warburtons Community Grants

450

-

William A Cadbury Charitable Trust

-

750

Worcestershire Community Foundation

5,000

-

Worcestershire County Council - Physical Activity

-

4,999

Worcestershire County Council - Public Health

3,000

-

46,045

42,393

3.	OTHER TRADING ACTIVITIES

2025

2024

£

£

Fundraising and sponsorship

332

507

Rent

230

1,849

Sale of goods

1,388

1,203

1,950

3,559

4.	INVESTMENT INCOME

2025

2024

£

£

Bank interest

137

-

Interest on investment

2,285

2,678

2,422

2,678

5.	INCOME FROM CHARITABLE ACTIVITIES

2025

2024

Charitable

Total

Activities

activities

£

£

Membership fees

26,094

17,298

ASPIE AVENGERS football team

3,232

3,554

Counselling fees

7,852

5,501

37,178

26,353

6.	RAISING FUNDS

RAISING DONATIONS AND LEGACIES

2025

2024

£

£

Grant application consultant

400

1,087

7.	CHARITABLE ACTIVITIES COSTS

Direct

Support

Costs (see

costs (see

note 8)

note 9)

Totals

£

£

£

Charitable Activities

69,287

19,152

88,439

8.	DIRECT COSTS OF CHARITABLE ACTIVITIES

2025

2024

£

£

Rent, rates & water

23,870

22,204

Insurance

938

381

Heat and light

2,583

4,710

Publicity costs

-

517

Sundries

492

188

Counselling costs

28,813

28,413

Computer and internet costs

2,804

2,724

Repairs and maintenance

1,450

1,464

Depreciation

1,570

2,760

TV licence

173

166

ASPIE Avengers football team

6,594

4,668

69,287

68,195

9.	SUPPORT COSTS

Management

£

Charitable Activities

19,152

Support costs, included in the above, are as follows:

MANAGEMENT

2025

2024

Charitable

Total

Activities

activities

£

£

Accountancy fees

3,988

2,772

Office expenses

6,940

5,514

Professional fees

1,018

1,680

Support workers

6,246

9,424

Administrative support

960

17,500

19,152

36,890

10.	NET INCOME/(EXPENDITURE)

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

2025

2024

£

£

Depreciation - owned assets

1,570

2,760

Independent examiner's fees

2,730

2,604

Other accountancy fees not in relation to independent examination

1,258

168

Rent payable under operating leases

23,870

22,204

11.	TRUSTEES' REMUNERATION AND BENEFITS

No remuneration or benefits have been paid to any trustee during the current or prior year.

TRUSTEES' EXPENSES

One trustee has been reimbursed expenses of £15 during the year for stationery purchased (2024: £13).

12.	STAFF COSTS

There were no staff costs in either the current or previous year.

13.	EXCEPTIONAL ITEMS

During the year the charity received non-refundable unrestricted cash advances from Aid For Asperger's (charity number 1134739) in anticipation of the post year end transfer of the business totalling £66,633 (2024: £nil).

14.	COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES

Unrestricted

Restricted

Total

funds

funds

funds

£

£

£

INCOME AND ENDOWMENTS FROM

Donations and legacies

24,940

25,895

50,835

Charitable activities

Charitable Activities

22,799

3,554

26,353

Other trading activities

3,559

-

3,559

Investment income

2,678

-

2,678

Total

53,976

29,449

83,425

EXPENDITURE ON

Raising funds

1,087

-

1,087