The Wiltshire & Bath Independent Living 'frust Limited (A company limited by guarantee) Charity Name: The Wiltshire & Bath Independent Living Tn￿ Limited Company registration numbcr: 2535179 Charity registration number. 10(M)0659 Report and Financial Statements For the Year Ended 31 March 2024 Report of the Trustees for the year ended 31 March 2024 The Trustees, who are also the directors for the purposes of company law, present the directors, report and unaudited financial statements for the year ended 31 March 2024. Reference and Administrative Infomation Charity name: The Wiltshire & Bath Independent Living Trust Limited Known as: The Independent Living Centre (ILC), Semington Cornpany registration number: 2535179 Charity registration number: 10000659 Registered office and operational address: The Independent Living Centre, St George'5 Road, Semington, Wiltshire BA14 6JQ Trustees Dr A K Clarke (President) Professor N Harris (Chairl Mr A Veasey (Treasurer} Mr J Hurn Drj Bradbrooke Mrs L Jeggo Mrs J Hillier (Resigned 12 March 2024> th th Mr E Clifford (Resigned 12 March 2024} Mrs S Harding (Resigned 23rd August 2023) Mr SJ Truelove Mr D Trethewey Mrs G L Sargeant (Appointed 14 November 2023) th th Mrs J Ashman {Appointed 25 March 2024) Chief Executive Officer Mr Neil Baker Company Secretary Mr E Clifford (Resigned 12 March 2024) th Independent Examlners- Haines Watts - Chartered Accountants. Enterprise House, Timbrell Street, Trowbridge, Wiltshire BA14 8PL Bankers- Lloyds Bank, Trowbridge AGM Report 2023/24 Page2of9 Our Aims and Objectives Purposes and aims Our charity's purposes as set out in the objects contained in the company's Memorandum of Association are: To odvance the core, treotment and education of people with disobilities in particulor by the provision of a pemianent exhibition of a comprehensive range of aid5 and equipment. Our aim fully reflects the purposes that the charity was set up to assist older people (65+) and adultslchildren with disabilities to remain in their own homes and maintain independence by helping them and their carers by recommending practical solutions to the challenges of daily living, and the charity provides impartial information and assessments to members of the public and professionals. provides training opportunities for Occupational Therapists, Physiotherapists and other allied Health Professionals Ensuring our work delivers our aims We review our aims, objectives and activities each year. The review looks at the success of each key artivity and the benefits they have brought to those groups of people we are set up to help. The review also helps us ensure our aim, objectives and activities remained focused on our stated purposes. We have referred to the guidance contained in the Charity Commission's general guidance on public benefit when reviewing our aim and objectives and in planning our future activities. In particular, the Trustees consider how planned activities will contribute to the aims and objectives they have set and consider our approach to risk management. The focus of our work We have continued our work to provide information to people who require disability equipment, which empowers them in the purchasing process from suppliers. or provision through social serrfices. We aim to provide a consistent high-quality service and have introduced yistems to collect feedback on our performance from our clients. The 5trdtegies we used to meet these objectives included: Upgrading the ILC website to make it more accessible and provide more information. Attending events and promoting the ILC on cornmunity websites, newspapers and contacting community organisation such as charities, doctor's surgeries, to ensure residents of Wiltshire and BANES know about our services. The provision of free assessments of our clients, needs, liaising with local suppliers to ensure up-to- date equipment is available for demonstration. The Occupational Therapy team is then able to provide an independent recommendation to our client. The appointment of a Chief Executive to direct our work and seek opportunities to develop our services. How our artivlties deliver public benefit: All our charitable activities focus on the empowerment of people with disabilities and enabling them to live as full and. active life as possible. AGM Report 2023124 Page3of9 Who used and benefited from our services7 Funding provided by wiltshi￿ and Bath & North East Somerset (BANES) limits the services we provide to residents and professionals who work in these two geographical areas. The Occupational Therapy team was led by our Occupational Therapist Christine Bott in 2023/24. We increased the number of people we were able to support by offering advice and information from our OT Assistant via email and phone, and by encouraging Health and Adult Social Care OTS to use our centre with their clients. Equal access to our services is an important issue for us. We monitor access by age, gender, disability, and location, and seek to provide a high quality experience to all communities that use our services. Examples of key performance indicators of our work are shown in the charts below. Age of Clients 16-24 0-15 85+ 27Y • ¢>15 11% 16-24 2544 45-64 17% 45-64 6S-84 65-84 35Yo •85+ Assessment Types GeneTal Look 14Y¢ Activities of Dally Living 15Yo Artivities of Daily Living Bathroom 13Yo Indoor Mobility Indoor Mobility 13% Outdoor Mobility Seating Telecare Telecare Bathroom Outdoor Mobll*ty 19% General Look Seating AGM Report 2023/24 Page4of9 Chair of Trustees Report Once again, l am pleased to be able to introduce our 2023-24 annual report. Over the past 12 months, led by our CEO Neil Baker, the team have worked hard to deliver our vision to increase the impact of our work. With sUPPOrt from charity trusts and grant awarding bodies, we have been able to update our facilities to include new digital technologies and fund additional therapy time so that we can help more people We have also enjoyed closer partnership working with Wiltshire Council, our main commissioner, who from 2024, have moved to directly funding our services. We will continue to develop this relationship over the next 12 months as we look at opportunities to run joint clinics. provide additional training sessions and services. It has not all been good news, as Bath and North East Somerset have cancelled their contract with us. Thi5 means the many residents in Bath and the surrounding area have no access to independent advice or support when purchasin8 assistive techno108y. We are sorry to say goodbye to Neil Baker as he moves on to a new full-time position but are grateful for his work over the past two years, which has helped put the Centre on such a Sound financial footing. There is a saying that every cloud has a silver lining. We are very pleased that from June 2024 Chantelle Mead, the Centre Manager, has agreed to take on the role of actin8 CEO. This will allow Chantelle to develop her many talents and provide the much-needed full time input into this role. Thank you again for your support and interest in our work. Nigel Harris Chair of Trustees Centre Manager Report In 2023-24 our Occupational Therapist was even more in demand than the previous year, and we were able to see a lot more clients due to the winning teamwork with our Occupational Therapy Assistant, who was able to triage the appointments to increase efficiency, on top of answering information requests from clients and professionals. In addition to this, we were pleased that Occupational Therapists from Health, Adult Social Care, and other local organisations such as Dorothy House, continued to use our centre for their own assessments with clients. Our manual handling training room remained as busy as ever, with essential health and care agencies continuing to hire this space. and we provided equipment demonstrations and study days for local professionals, including traininB sessions on the gantry hoist. We continue to have a c105e relationship with the local mobility retailers, and their support is essential to allow us to demonstrate the most up-to-date equipment to our clients. We are very thankful for the items they share with us on short or long term loan, as well as the demo equipment sent to us by manufacturers directly. Looking fonNard to 2024-25 we are excited to introduce a second Occupational Therapist and a Centre Assistant to our small team, to help manage our ever-increasing waiting list. These extra hours will make a huge difference to the number of people we can help each year, as well as the number of events we can attend and put on in-house. In addition to this l am thrilled to start my new role as Acting Chief Executive, and the ILC Team as a whole are really looking forward to the future of the Centre as we continue to grow. Statistics Our Occupational Therapist and OT A55iStant were able to complete over 340 assessments during the year, despite only working part-time hours, and the team answered nearly 650 information requests. In total over 830 individuals were helped in 2023-24. AGM Report 2023/24 Page 5 of9 Client Feedback Here are just a few of the comments we received ft>llowing face-to-face appointment5, or telephone/email advice from our OT and OTA: "Useful advice, empathetic and caring member of Staff, really knowledgeable and really helpful" "The staff here are lovely. Extremely helpful. The whole appointment will hove helped massively. Yourscale isn't high enough - lO/IO" "Chris is clearly very experienced, ond her knowledge, expertise. ond impartiality were invaluable. She really listened and worked with me" -Being oble to be honds-on, ond try the equipment was essential to ensuring the equipment was suitablefor my needs- Seeing and being able to try out new equipment, there was no rush. everything was well explained. Ifelt listened to- Chantelle Mead Centre Manager Financial Review As the Treasurer l am pleased to be able to report for the first time since I became a Trustee of the ILC in March 2021 that the Trust achieved a modest surplus for the financial year 2023124. This amounted to £3.403. This is the first surplus to be recorded Since 2016/17. Although we are not here to make a profit, the organisation is not sustainable in the longer term if it continually makes deficits which erode its reserves. Our Service is funded mainly by Wiltshire Council through a contract with Medequip, and partly from BaNES Council. We have worked with Medequip, the Community Equipment Service Provider, for many years, and this has historically provided a level of stability to our income. During the year we have received grants from various sources including the Edward Gostling Foundation and the National Lottery which have been invaluable in enabling us to continue offer the services we provide. We are very grateful to these grant making bodies for their generosity. The services provided by the ILC are supported by grants, donations, income from hiring out meeting and training rooms, rental of office space in our building to other charities and commission on sales of small goods such as walking sticks, cups, cutlery, and medication aids in our retail area. Regrettably we are no longer able to provide a benefits advice service due to reduced funding. We are seeking to increase funding from various sources SO that we can extend our services and help more people. We have received donations during the year from many individuals, from visitors to the centre, via the website, gifts in memory of friends and loved ones, and we wish to expre55 our gratitude to them for supporting our work. Investment Policy The Charity does not have any significant capital investments. Reserves Policv The Charity's reserves policy is to hold at a minimum of £20,000 of the unrestricted funds as cash on deposit or in the bank to cover the redundancy costs of ILC staff should redundancies occur. AGM Report 2023/24 Pa8e6of9 Free ￿SerVeS at the year end (unrestrirted reserves not represented by fixed as*ts and investments amounted to £28,969 (2023 - £23,841). Plans for the Future The Trustees and Chief Executive Officer continue to work together to secure additional recurring or non- recurring income from charitable funds, grants and commercial activities to improve the income streams. However the budget for 2024/25 reflects a planned deficit position, reflecting known and confirmed reductions in income. The Trust will continue its usual programme of providing free advice and assessment services to members of the public. educational opportunities and assistance to professionals working with the elderly and the disabled. For 2024/25 we will no longer work via Medequip but will contract directly with Wiltshire Council for the provision of our services. BaNES will withdraw funding for 2024/25, hence those living in Bath and NE Somerset will no longer be able to access the services offered by the Trust. The charity plans to continue the activities outlined above in the forthcoming years, subject to available funding. Alan Veasey Treasurer Structure, Governance and Management Governlng Document The Wiltshire & Bath Independent Living Trust is a charitable company limited by guarantee, incorporated on 29 August 1990 and registered as a charity on 25 October 1990. The company was established under a Memorandum of Association which estsblished the objects and powers of the charitable company and is governed under its Article5 of Association. Recruitment and Appointment of Trustees The directors of the company are also charity Trustees for the purposes of charity law. The Trustees are elected at the Annual General Meeting, with any casual vacancies arising during the year being filled by the co-option of additional Trustees. The Trustees are chosen for their breadth of experience in disability issues and business skills, although persons with additional and wide ranging skills are encouraged to become Trustees to add to the overall skill levels available to be called upon. In an efft)rt to maintain this broad skill mix, Trustees provide a list of their skills {and update it each year) and in the event of particular skills being lost due to resignation, these are highlighted in recruitment advertisements. All Trustees give their time voluntarily and receive no benefits from the charity. Any expenses reclaimed from the charity are set out in note 7 to the accounts. The Honorary Treasu￿ r receives an Honorarium, documented in the accounts. Trustee Inductlon and Training We have a Trustee induction programme, with includes familiarisation with the work of the ILC by attending se55ions with the Occupational Therapist team. We are a member of the National Council forvoluntary Organisations (NCVO) and provide access to their on-line training materials. AGM Report 2023124 Page7of9 Risk Management The Trustees have condutted a review of the major risks to which the charity is exposed. A risk register has been established and is updated at least annually. Where appropriate, systems or pmcedures have been established to mitigate the risks the charity faces. Internal control risks are minimised by the implementation of procedures for authorisation of all transactions and projects. Procedures are in place to ensure compliance with health and safety of staff, volunteers, clients and visitors to the centre. These procedures are periodically reviewed to ensure that they continue to meet the needs of the charity. Organisatlonal Structure The Chief Executive is responsible for ensuring that the charity delivers the services specified and that key performance indicators are met, and has responsibility alongside the Centre Manager for the day to day operational management of the Centre, individual supervision of the ILC staff team and also ensuring that the team continue to develop their skills and working practice5. Dr AK Clarke is the President of the Charity. The board of Trustees appoints a Chair and Honorary Treasurer at the Annual Meeting. Related Parties The ILC independent advice service was delivered in partnership with Medequip, who provide the Community Equipment Service for Wiltshire Council. Responsibilltles of the Trustees Company law requires the Trustees to prepare financial statements for each financial year which give a true and fair view of the state of the affairs of the charitable company as at the balance sheet date and of its incoming resources and application of resources, includin8 income and expenditure, for the financial year. In preparing those financial statements, the trustees should follow best practice and: select suitable accounting policies and then apply them consistently,. - make judgements and estimates that a￿ ￿asOnable and prudent. and prepare the financial statements on the going concern basis unless it is not appropriate to assume that the company will continue on that basis. The Trustees are responsible for maintaining proper accounting records which disclose with reasonable accuracy at any time the financial position of the charitable company and to enable them to ensure that the financial statements comply with the Companies Act 1985. The Trustees are also responsible for safeguarding the assets of the charitable company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities. Trustees, who are directors ft)r the purpose of company law, who served during the year and up to the date of this report are set out on Page 2. In accordance with company law, as the company's directors, we certify that: - so far as we are aware, there is no relevant audit information of which the company's auditors are unaware; and as the directors of the company we have taken all the steps that we ought to have taken in order to make ourselves aware of any relevant audit information and to establish that the charity's auditors are aware of that information. AGM Report 2023124 Page8of9 Independent Examiners Haines Watts were re-appointed as the charitable company's Independent Examiners during the year and have expressed their willingness to continue in that capacity. This report has been prepared in accordance with the Statement of Recommended Practice: Accounting and Reporting by Charities (issued in March 2005) and in accordance with the special provisions of Part Vll of the Companie5 Act 1985 relating to small entities. th Approved by the board of Trustees on 19 November 2024 and signed on its behalf by: fj)/-• Professor N D Harris, Chair of Trustees, Director AGM Report 2023124 Page 9 of9 COMPANY REGISTRATION NUMBER: 2535179 CHARITY REGISTRATION NUMBER: 1000659 Wiltshire & Bath Independent Living Trust Ltd Company Limited by Guarantee Unaudited Financial Statements 31 March 2024 HAINES WATTS Chartered accountants Enterprise House Timbrell Street Trowbridge Wiltshire BA14 8PL Wiltshire & Bath Independent Living Trust Ltd Company Limited by Guarantee Financial Statements Year ended 31 March 2024 Page Trustees, annual report (incorporating the directorfs reporl) Independent examiner's report to the trustees Statement of financial activities (including income and expenditure account) Statement of financial posilion Notes to the financial statements The following pages do not form part of the financial ststements Detailed statement of financial activities 16 Wiltshire & Bath Independent Living Trust Ltd Company Limited by Guarantee Trustees, Annual Report {Incorporating the Director's Report) Year ended 31 March 2024 The trustees, who are also the directors for the purposes of company law, present their report and the unaudited financial statements of the charity for the year ended 31 March 2024. Reference and administrative details Registered ¢harity nam• Wiltshire & Bath Independent Living Trust Ltd Charity reglstration number 1000659 Company reglstratlon number 2535179 Principal office and registered St George's Road office Semington Trowbridge Wiltshire BA14 6JQ United Kingdom The trustees Mrs S Harding DrA K Clarke Dr J Bradbrooke Prof. N D Harris Mrs L Jeggo Mr J Hurn Mrs J Hillier Mr E Clifford Mr A Veasey Mr S J Truelove Mr D Trethewey Mrs J Ashman Mrs G L Sargeant (Resigned 23 August 2023) (Resigned 12 March 2024) (Resigned 12 March 2024) (Appointed 25 March 2024) (Appoinled 14 November 2023) Independent examiner Matthew Porter FCA Haines Watts Enterprise House Timbrell Street Trowbridge Wiltshire BA14 8PL Wiltshire & Bath Independent Living Trust Ltd Company Limited by Guarantee Trustees. Annual Report (Incorporating the Directorfs Report) (continuerfj Year ended 31 March 2024 Structure, governance and management Governing Document The Wiltshire and Bath Independent Living Trust Ltd is a Charitable Company limited by guarantee. The Company was incorporated on 29 August 1990 and registered as a Charity on 25 October 1990. The Company was estsbli5hed under a Memorandum of Association which established the objects and powers of the Charitable Company and is governed under its Articles of Association. Appolntment of Trustees The Trustees are elected at the Annual General Meeting, With any casual vacancies arising dL5ring the year being filled by the co-option of additional Trustees. Tha Trustees are chosen for their breadth of experience in disability issues although persons with additional and wide ranging skills are also encouraged to become Trustees to add to the overall skill levels available to be called upon. There are currently 10 Trustees who meet regularly to supervise the operations of the Charity. Applications for these posts are actively sought. Day to day responsibility for the management of the Charity is delegated to the Chief Executive, supported by a small number of Trustees, designated as the Management Committee. Organisational Structure Day to day management and running is delegated to the Chief Executive and Centre Manager. Objective5 and activitie5 The Charity acquired the freehold of the old Sernington H05Pital in 1997, having previously operated from there under a tenancy. The Centre provides infomiation and support to the elderly and disabled to make their lives easier. The Charity provides advocacy, advice and information on all matlers relating to disabilty and also provides office facilities to other Charities with similar or complementary aims. Achievements and perforniance Working in partnership with Medequip, staff at the Centre offered advice to over 830 clients, through telephonelemail infomiation and face-to-face appointments with an Occupational Therapist. Of these appointments, 85 % were people from Wiltshire, while 15°/o came from BANES. Clients are referred to the Centre by Occupational Therapists in social seNi¢es and hospitals or by GP surgeries, however. many members of the publi¢ self-refer having leamed about the Centre in local press or by word of mouth. Wiltshlre & Bath Independent Llving Trust Ltd Company Limited by Guayantee Trustees. Annual Report (Incorporatlng the Director's Report) fconthiu•dJ Year ended 31 March 2024 Flnanclal r•vlow The net surplus for the year amounted to £3,403 (2023 - Deficlt £22,667). Re￿￿è$ At the year end reserrfes amounted to £332,775 (2023 - £329,372). Thls is made up of £265,426 (2023 - £265.011) of unrestrtcted funds and £67.349 (2023 - £64.361 > restricted funds The Charity's reserves poliGy is to hold at a minimum of £20.000 of the unrestricted funds as cash on deposit or in the bank to coyer the redundancy cosls of ILC staff should redundanGies occur. Free reseNes at the year end (unrestricted reserves rtot repr85ented by fixed assets and investments) amounted to £28.969 (2023- £23.841) Future Plans The Trust wlll conllnue its Usual programme of providing frèe advice and assessment services to members of the publlc, edu¢ational opportuniknes and asslstance to professionals working with the eldeily and thè disabled and seek lo maintain good working Telationshlps wtth Medequip, the principal contractor to Wiltshtre Council for the provislon of servlc8S 8u¢h as ours. The trustees and Chief Executive will work together to secur6 additional in¢ome from charltable funds, grants and commercial activlties. Small company provlslons Thls report has been pr8pared in accordance with the provisi(￿8 applicable to cornpanles entitlad to thé small companiès exemption. The t￿SleeS. annual report was approved on 20 June 2024 and signed on behalf of the board of trustees by. Prof. N D Ha￿￿* Truste8 Wiltshire & Bath Independent Living Trust Ltd Company Limited by Guarantee Statement of Financial Activities (including income and expenditure account) Year ended 31 March 2024 I report to the trustees on my examination of the financial statements of Wiltshire & Bath Independent Living Trust Ltd ('the charity,) for the year ended 31 March 2024. Responslblllties and basis of report As the trustees of the company (and also its directors 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 ('the 2006 Act'i. 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 the chanty's accounts as carried out under section 145 of the Charilies Act 2011 {'the 2011 A¢t'). In carrying out my examination I have followed the D1￿CtionS given by the Charity Commission under section 145(5>(b) of the 2011 Act. Independent examiner's statement I have completed my examination. I confimi that no matters have come to my attention in connection with the examination giving me cause to believe: accounling records were not kept in respect of the charity as required by section 386 of the 2006 Act., or the financial statements do not accord with those records., or the financial statements do not comply with the accounting requirements of section 396 of the 2006 Act other than any requirement that the acwunts give a 'true and fair, view which is not a matter considered as part of an independent ex8mination; or the financial statements 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. Matthew Porter FCA Independent Examiner Enlerprise House Timbrell Street Trowbridge Wiltshire BA14 8PL 20 June 2024 The notes on pages 8 to 14 forni part of Ihege flnanclal slatements. Wiltshire & Bath Independent Living Trust Ltd Company Limited by Guarantee statement of Financial A¢tlvlties (including income and expenditure accounti Year ended 31 March 2024 2024 Restricted funds Total funds Totsl funds 2023 Unrestricted funds Note Income and endowments Donations and legacies Other adivities Bank interest receivable 56,550 50,442 1,224 10,360 66,910 50,442 1,224 50,973 45,902 429 Total income 108,216 10,360 118,576 97,304 Expenditure Expenditure on ch8ritable activities Total expenditure 107,801 7.372 115,173 119,971 107,801 7,372 115,173 119,971 Net incomel{expenditure} and net movement In funds 415 2,988 3,403 (22,667} Reconciliation of funds Total funds brought forward Total funds carried forward 265,011 64,361 329,372 352,039 265,426 67,349 332,775 329,372 The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities. Tho notes on pago8 8 to 14 forni part of these financial statements. Wiltshire & Bath Independent Living Trust Ltd Company Limited by Guarantee ststement of Financial Position 31 March 2024 2024 2023 Note Fixed assets Tangible fixed assets Investments 12 13 236.457 241,168 236,457 241,170 Current assets Debtors Cash at bank and in hand 14 6,311 106,242 $,454 86,617 112,553 93,071 Creditors: amounts falling due within one year Net current assets 15 14,075 2,349 98,478 90,722 Total assets less current liabiliti•$ 334,935 331,892 Creditors: amounts falling due after more than one year Net assets 16 2,160 2.520 332,775 329,372 Funds of the charity Restricted funds Unrestricted funds 67,349 265,426 64,361 265.011 Total charity funds 17 332,775 329.372 For the year ending 31 March 2024 the charity was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small Companies. Directors, responsibilities.. 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" The director5 acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting r￿OrdS and the preparation of financial ststements. These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies. regime. The statement of financial position continues on the following page. The notes on page8 8 to 14 fomi part of theso flnan¢ial statomonts. Wiltshire & Bath Independent Living Trust Ltd Company Limitod by Guarantee Statement of Financial Positlon (c(wSliiiiod) 31 March 2024 Thèse financlai slatep.ienls werg (l￿proved by Irie DO e Th* iiotè5 On pagès 8 to 14 torm part ol thLsse financial slat&moiil$, Wiltshire & Bath Independent Living Trust Ltd Company Limited by Guarantee Notes to the Financial Statements Year ended 31 March 2024 General infomiation The Charty constitutes a public benefit entity as defined by FRS 102 and is a private Company limited by guarantee, registered in England and Wales and a registered Charty in England and Wales. The address of the registered office is St George's Road, Semington, Trowbridge, Wiltshire, BA14 6JQ, United Kingdom. ststement of compliance These financial statements have been prepared in compliance with FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland,, the 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) (Charities SORP {FRS 1021) and the Companies Act 2006. Accounting pollcies Basis of preparation The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properti8s measured at fair value through income or expenditure. The financial statements are prepared in sterling, which is the functional currency of the entity. Going concern There are no material uncertainties about the charity's ability to continue. 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 purposes within the objectives of the Charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes. Expenditure which meets these criteria is charged to the fund. Wiltshire & Bath Independent Living Trust Ltd Company Limited by Guarantee Notes to the Financial Statements (conlinueal) Year ended 31 March 2024 Accounting policles (continued) Incoming resources All incoming resources are included in the statement of financial activities when entitlement has passed to the charity- it is probable that the economic benefits associated with the transaction will flow to the Charity and the amount can be reliably measured. The following specific policies are applied to particular Categories of income.. income from donations or grants is recognised when there is evidence of entitlement to the gift, receipt is probable and its amount Can be measured reliably. legacy income is recognised when receipt is probable and entitlement is established. income from donated goods is measured at the fair value of the goods unless this is impractical to measure reliably, in which case the value is derived from the cost to the donor or the estimated resale value. Donated facilities and seNices are recognised in the accounts when received rf the value can be reliably measured. No amounts are included for the contribution of general volunteers. income from contracts for the supply of services is recognised with the delivery of the contracted service. This is classified as unrestricted funds unless there is a contractual requirement for it to be spent on a particular purpose and retumed if unspent, in which case it may be regarded as restrieted. Resources 6xpended Expenditure is recognised on an accruals basis as 8 liability is incurred. Expenditure includes any VAT which cannot be fully recovered, and is classified under headings of the statement of financial activities to which it relates: expenditure on raising funds includes the costs of all fundraising activtties. events, non- charitable trading activities, and the sale of donated goods. expenditure on charitable activities includes all costs inCu￿ed by a charity in undertaking activities that further rts charitable aims for the benefit of its beneficiaries, including those support costs and costs relating to the governance of the charity apportioned to charitable activities. other expenditure includes all expenditure that is neither related to raising funds for the charity nor part of its expenditure on charitable activities. All costs are allocated to expenditure categories reflecting the use of the resource. Direct costs attributable to a single activity are allocated directly to that activty. Shared costs are apportioned be￿@&n the activities they contribute lo on a reasonable, justifiable and consistent basis. Tangible assets Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Wiltshire & Bath Independent Living Trust Ltd Company Limited by Guarantee Notes to the Financial Statements f¢ontinuedJ Year ended 31 March 2024 Accounting policies (continued) Depreciation Deprecialion is Calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows: Freehold property Equipment 2Vo Straight line 10010 Straight line Llmited by guarantee The Charity is a company limited by guarantee. In the event of the charty being wound up, the members are liable under the guarantee subject to a limit of £1 per member. Donations and legacies Unrestricted Funds Restricted Total Funds Funds 2024 Donations Donations 1,282 1.262 Grants Grants 55,288 10,360 65.648 56,550 10,360 66,910 Unrestricted Funds Restricted Total Funds Funds 2023 t)onatlons Donations 1,106 1,106 Grants Grants 49,507 360 49,867 50,613 360 50,973 Other activities Unrestricted Total Funds Unrestricted Totsl Funds Funds 2024 Funds 2023 Rent Room hire and services Other income 32,878 16,941 823 32,878 16,941 623 31,303 14,034 565 31,303 14,034 565 50.442 50,442 45,902 45,902 10 Wiltshire & Bath Independent Living Trust Ltd Company Limited by Guarantee Notes to the Financial Statements (continued) Year ended 31 March 2024 Bank interest receivable Unrestricted Total Funds Unrestricted Total Funds Funds 2024 Funds 2023 Bank interest receivable 1,224 1,224 429 429 Net incomel{expenditure) Net incomel(expenditure) is stated after ¢hargingl(crediting)= 2024 2023 Depreciation of tangible [￿ed assets 7,668 7.558 Independent examination fees 2024 2023 Fees payable to the independent examiner for.. Independent examination of the financial statements 1,130 1.080 10. Staff costs The total staff costs and employee benefits for the reporting period are analysed as follows.. 2024 2023 Wages and salaries 59,413 49,651 The charitable company operates a contributory pension scheme. It is a defined contribution scheme and contributions are charged in the statement of financial activities as they accrue. The charge for the year was £2,145 (2023 - £1,794). The average head count of employees during the year was 4 (2023: 4). The average number of full-time equivalent employees during the year is analysed as follows.. 2024 2023 No. Number of staff No employee ￿ceiVed employee benefrts of more than £60,000 during the year (2023: Nil). 11. Trustee remuneration and expenses Honoraria payments totalling £600 {2023 - £600) were made during the year. 11 Wiltshire & Bath Independent Living Trust Ltd Company Limited by Guarantee Notes to the Financial Statements (Continued) Year ended 31 March 2024 12. Tangible fixed assets Freehold property Equipment Total Cost At 1 April 2023 Additions 350.620 94.352 2,957 444,972 2,957 At 31 March 2024 350,620 97,309 447,929 Depreclatlon At 1 April 2023 Charge for the year At 31 March 2024 112,332 7,012 91,472 656 203,804 7,668 211.472 119.344 92,128 Carying amount At 31 Mar¢h 2024 231,276 5,181 236,457 Al 31 March 2023 238,288 2,880 241,168 The freehold of the propety is owned by the charitable company. 13. Investments Other investments Cost or valuation At 1 April 2023 Disposals At 31 March 2024 (2) Carrying amount At 31 March 2024 At 31 Mar¢h 2023 14. Debtors 2024 2023 Trade debtors Prepayments 4,112 2,199 4.578 1,876 6,311 6,454 12 Wiltshire & Bath Independent Living Trust Ltd Company Limited by Guarantee Notes to the Financial Statements (¢ontlnued) Year ended 31 March 2024 15. Creditors: amounts falling due within one year 2024 2023 Accruals and deferred income Social security and other taxes 11,838 2,237 1.488 861 14,075 2,349 16. Creditors: amounts falling due after more than one year 2024 2023 Deferred income 2,160 2.520 17. Analysis of charitsble funds Unrestricted funds Al 1 April 2023 At Income Expenditure 31 March 2024 General funds 265,011 108,216 (107,801) 265,426 Restricted funds Al 1 April 2023 At Income Expenditure 31 March 2024 Building essential maintenance reserve 64,361 360 (7,372) 57,349 At 1 April 2023 At Income Expenditure 31 March 2024 Lottery grant 10,000 10,000 13 Wiltshire & Bath Independent Living Trust Ltd Company Limited by Guarantee Notes to the Financial Statements (conlinued) Year ended 31 March 2024 18. Anatysis of net assets between funds Unrestricted Funds Restricted Total Funds Funds 2024 Tangible fixed assets Current assets Creditors less than 1 year Creditors greater than 1 year Net assets 236,457 55,204 (14,075) (2.160) 275,426 236,457 112,553 (14,075> (2,160> 332,775 57,349 57,349 19. Related parties No related party transactions took place during the year. 14 Wiltshire & Bath Independent Living Trust Ltd Company Limited by Guarantee Management Infomiation Year ended 31 March 2024 The followlng pages do not form part of the financial statements. 15 Wiltshire & Bath Independent Living Trust Ltd Company Llmlted by Guarantee Detailed Ststement of Financial Actlvltles Year ended 31 March 2024 2024 2023 Income and endowments Donations andlogacies Donations Grants 1,262 65,648 1,106 49,867 66,910 50,973 Other activities Rent Room hire and services Other income 32,878 16,941 623 31,303 14,034 565 50.442 45.902 Bank interest receivable B8nk interest receivable 1,224 429 Total incoma 118,576 97,304 Expenditure Expenditure on charitable activities Wages and salaries Rates and water Light and heat Repairs and maintenance Insurdn Other maintenance Cleaning Accountancy Legal and professional fee5 Office costs, post and phone Depreciation Investment written off Bank charges DLF and DLCC 59,413 858 15,263 7,837 4,438 2,839 11,222 1,130 49,651 513 20,084 13,039 3,949 3,499 12,152 1,080 3,105 4,526 7,558 3,725 7.668 131 647 186 629 115,173 119,971 Total expenditure 115,173 119,971 Net incomel(expenditure) 3,403 (22,667} 16 COMPANY REGISTRATION NUMBER: 2535179 CHARITY REGISTRATION NUMBER: 1000659 Wiltshire & Bath Independent Living Trust Ltd Company Limited by Guarantee Unaudited Financial Statements 31 March 2024 HAINES WATTS Chartered accountants Enterprise House Timbrell Street Trowbridge Wiltshire BA14 8PL Wiltshire & Bath Independent Living Trust Ltd Company Limited by Guarantee Financial Statements Year ended 31 March 2024 Page Trustees, annual report (incorporating the directorfs reporl) Independent examiner's report to the trustees Statement of financial activities (including income and expenditure account) Statement of financial posilion Notes to the financial statements The following pages do not form part of the financial ststements Detailed statement of financial activities 16 Wiltshire & Bath Independent Living Trust Ltd Company Limited by Guarantee Trustees, Annual Report {Incorporating the Director's Report) Year ended 31 March 2024 The trustees, who are also the directors for the purposes of company law, present their report and the unaudited financial statements of the charity for the year ended 31 March 2024. Reference and administrative details Registered ¢harity nam• Wiltshire & Bath Independent Living Trust Ltd Charity reglstration number 1000659 Company reglstratlon number 2535179 Principal office and registered St George's Road office Semington Trowbridge Wiltshire BA14 6JQ United Kingdom The trustees Mrs S Harding DrA K Clarke Dr J Bradbrooke Prof. N D Harris Mrs L Jeggo Mr J Hurn Mrs J Hillier Mr E Clifford Mr A Veasey Mr S J Truelove Mr D Trethewey Mrs J Ashman Mrs G L Sargeant (Resigned 23 August 2023) (Resigned 12 March 2024) (Resigned 12 March 2024) (Appointed 25 March 2024) (Appoinled 14 November 2023) Independent examiner Matthew Porter FCA Haines Watts Enterprise House Timbrell Street Trowbridge Wiltshire BA14 8PL Wiltshire & Bath Independent Living Trust Ltd Company Limited by Guarantee Trustees. Annual Report (Incorporating the Directorfs Report) (continuerfj Year ended 31 March 2024 Structure, governance and management Governing Document The Wiltshire and Bath Independent Living Trust Ltd is a Charitable Company limited by guarantee. The Company was incorporated on 29 August 1990 and registered as a Charity on 25 October 1990. The Company was estsbli5hed under a Memorandum of Association which established the objects and powers of the Charitable Company and is governed under its Articles of Association. Appolntment of Trustees The Trustees are elected at the Annual General Meeting, With any casual vacancies arising dL5ring the year being filled by the co-option of additional Trustees. Tha Trustees are chosen for their breadth of experience in disability issues although persons with additional and wide ranging skills are also encouraged to become Trustees to add to the overall skill levels available to be called upon. There are currently 10 Trustees who meet regularly to supervise the operations of the Charity. Applications for these posts are actively sought. Day to day responsibility for the management of the Charity is delegated to the Chief Executive, supported by a small number of Trustees, designated as the Management Committee. Organisational Structure Day to day management and running is delegated to the Chief Executive and Centre Manager. Objective5 and activitie5 The Charity acquired the freehold of the old Sernington H05Pital in 1997, having previously operated from there under a tenancy. The Centre provides infomiation and support to the elderly and disabled to make their lives easier. The Charity provides advocacy, advice and information on all matlers relating to disabilty and also provides office facilities to other Charities with similar or complementary aims. Achievements and perforniance Working in partnership with Medequip, staff at the Centre offered advice to over 830 clients, through telephonelemail infomiation and face-to-face appointments with an Occupational Therapist. Of these appointments, 85 % were people from Wiltshire, while 15°/o came from BANES. Clients are referred to the Centre by Occupational Therapists in social seNi¢es and hospitals or by GP surgeries, however. many members of the publi¢ self-refer having leamed about the Centre in local press or by word of mouth. Wiltshlre & Bath Independent Llving Trust Ltd Company Limited by Guayantee Trustees. Annual Report (Incorporatlng the Director's Report) fconthiu•dJ Year ended 31 March 2024 Flnanclal r•vlow The net surplus for the year amounted to £3,403 (2023 - Deficlt £22,667). Re￿￿è$ At the year end reserrfes amounted to £332,775 (2023 - £329,372). Thls is made up of £265,426 (2023 - £265.011) of unrestrtcted funds and £67.349 (2023 - £64.361 > restricted funds The Charity's reserves poliGy is to hold at a minimum of £20.000 of the unrestricted funds as cash on deposit or in the bank to coyer the redundancy cosls of ILC staff should redundanGies occur. Free reseNes at the year end (unrestricted reserves rtot repr85ented by fixed assets and investments) amounted to £28.969 (2023- £23.841) Future Plans The Trust wlll conllnue its Usual programme of providing frèe advice and assessment services to members of the publlc, edu¢ational opportuniknes and asslstance to professionals working with the eldeily and thè disabled and seek lo maintain good working Telationshlps wtth Medequip, the principal contractor to Wiltshtre Council for the provislon of servlc8S 8u¢h as ours. The trustees and Chief Executive will work together to secur6 additional in¢ome from charltable funds, grants and commercial activlties. Small company provlslons Thls report has been pr8pared in accordance with the provisi(￿8 applicable to cornpanles entitlad to thé small companiès exemption. The t￿SleeS. annual report was approved on 20 June 2024 and signed on behalf of the board of trustees by. Prof. N D Ha￿￿* Truste8 Wiltshire & Bath Independent Living Trust Ltd Company Limited by Guarantee Statement of Financial Activities (including income and expenditure account) Year ended 31 March 2024 I report to the trustees on my examination of the financial statements of Wiltshire & Bath Independent Living Trust Ltd ('the charity,) for the year ended 31 March 2024. Responslblllties and basis of report As the trustees of the company (and also its directors 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 ('the 2006 Act'i. 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 the chanty's accounts as carried out under section 145 of the Charilies Act 2011 {'the 2011 A¢t'). In carrying out my examination I have followed the D1￿CtionS given by the Charity Commission under section 145(5>(b) of the 2011 Act. Independent examiner's statement I have completed my examination. I confimi that no matters have come to my attention in connection with the examination giving me cause to believe: accounling records were not kept in respect of the charity as required by section 386 of the 2006 Act., or the financial statements do not accord with those records., or the financial statements do not comply with the accounting requirements of section 396 of the 2006 Act other than any requirement that the acwunts give a 'true and fair, view which is not a matter considered as part of an independent ex8mination; or the financial statements 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. Matthew Porter FCA Independent Examiner Enlerprise House Timbrell Street Trowbridge Wiltshire BA14 8PL 20 June 2024 The notes on pages 8 to 14 forni part of Ihege flnanclal slatements. Wiltshire & Bath Independent Living Trust Ltd Company Limited by Guarantee statement of Financial A¢tlvlties (including income and expenditure accounti Year ended 31 March 2024 2024 Restricted funds Total funds Totsl funds 2023 Unrestricted funds Note Income and endowments Donations and legacies Other adivities Bank interest receivable 56,550 50,442 1,224 10,360 66,910 50,442 1,224 50,973 45,902 429 Total income 108,216 10,360 118,576 97,304 Expenditure Expenditure on ch8ritable activities Total expenditure 107,801 7.372 115,173 119,971 107,801 7,372 115,173 119,971 Net incomel{expenditure} and net movement In funds 415 2,988 3,403 (22,667} Reconciliation of funds Total funds brought forward Total funds carried forward 265,011 64,361 329,372 352,039 265,426 67,349 332,775 329,372 The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities. Tho notes on pago8 8 to 14 forni part of these financial statements. Wiltshire & Bath Independent Living Trust Ltd Company Limited by Guarantee ststement of Financial Position 31 March 2024 2024 2023 Note Fixed assets Tangible fixed assets Investments 12 13 236.457 241,168 236,457 241,170 Current assets Debtors Cash at bank and in hand 14 6,311 106,242 $,454 86,617 112,553 93,071 Creditors: amounts falling due within one year Net current assets 15 14,075 2,349 98,478 90,722 Total assets less current liabiliti•$ 334,935 331,892 Creditors: amounts falling due after more than one year Net assets 16 2,160 2.520 332,775 329,372 Funds of the charity Restricted funds Unrestricted funds 67,349 265,426 64,361 265.011 Total charity funds 17 332,775 329.372 For the year ending 31 March 2024 the charity was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small Companies. Directors, responsibilities.. 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" The director5 acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting r￿OrdS and the preparation of financial ststements. These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies. regime. The statement of financial position continues on the following page. The notes on page8 8 to 14 fomi part of theso flnan¢ial statomonts. Wiltshire & Bath Independent Living Trust Ltd Company Limitod by Guarantee Statement of Financial Positlon (c(wSliiiiod) 31 March 2024 Thèse financlai slatep.ienls werg (l￿proved by Irie DO e Th* iiotè5 On pagès 8 to 14 torm part ol thLsse financial slat&moiil$, Wiltshire & Bath Independent Living Trust Ltd Company Limited by Guarantee Notes to the Financial Statements Year ended 31 March 2024 General infomiation The Charty constitutes a public benefit entity as defined by FRS 102 and is a private Company limited by guarantee, registered in England and Wales and a registered Charty in England and Wales. The address of the registered office is St George's Road, Semington, Trowbridge, Wiltshire, BA14 6JQ, United Kingdom. ststement of compliance These financial statements have been prepared in compliance with FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland,, the 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) (Charities SORP {FRS 1021) and the Companies Act 2006. Accounting pollcies Basis of preparation The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properti8s measured at fair value through income or expenditure. The financial statements are prepared in sterling, which is the functional currency of the entity. Going concern There are no material uncertainties about the charity's ability to continue. 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 purposes within the objectives of the Charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes. Expenditure which meets these criteria is charged to the fund. Wiltshire & Bath Independent Living Trust Ltd Company Limited by Guarantee Notes to the Financial Statements (conlinueal) Year ended 31 March 2024 Accounting policles (continued) Incoming resources All incoming resources are included in the statement of financial activities when entitlement has passed to the charity- it is probable that the economic benefits associated with the transaction will flow to the Charity and the amount can be reliably measured. The following specific policies are applied to particular Categories of income.. income from donations or grants is recognised when there is evidence of entitlement to the gift, receipt is probable and its amount Can be measured reliably. legacy income is recognised when receipt is probable and entitlement is established. income from donated goods is measured at the fair value of the goods unless this is impractical to measure reliably, in which case the value is derived from the cost to the donor or the estimated resale value. Donated facilities and seNices are recognised in the accounts when received rf the value can be reliably measured. No amounts are included for the contribution of general volunteers. income from contracts for the supply of services is recognised with the delivery of the contracted service. This is classified as unrestricted funds unless there is a contractual requirement for it to be spent on a particular purpose and retumed if unspent, in which case it may be regarded as restrieted. Resources 6xpended Expenditure is recognised on an accruals basis as 8 liability is incurred. Expenditure includes any VAT which cannot be fully recovered, and is classified under headings of the statement of financial activities to which it relates: expenditure on raising funds includes the costs of all fundraising activtties. events, non- charitable trading activities, and the sale of donated goods. expenditure on charitable activities includes all costs inCu￿ed by a charity in undertaking activities that further rts charitable aims for the benefit of its beneficiaries, including those support costs and costs relating to the governance of the charity apportioned to charitable activities. other expenditure includes all expenditure that is neither related to raising funds for the charity nor part of its expenditure on charitable activities. All costs are allocated to expenditure categories reflecting the use of the resource. Direct costs attributable to a single activity are allocated directly to that activty. Shared costs are apportioned be￿@&n the activities they contribute lo on a reasonable, justifiable and consistent basis. Tangible assets Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Wiltshire & Bath Independent Living Trust Ltd Company Limited by Guarantee Notes to the Financial Statements f¢ontinuedJ Year ended 31 March 2024 Accounting policies (continued) Depreciation Deprecialion is Calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows: Freehold property Equipment 2Vo Straight line 10010 Straight line Llmited by guarantee The Charity is a company limited by guarantee. In the event of the charty being wound up, the members are liable under the guarantee subject to a limit of £1 per member. Donations and legacies Unrestricted Funds Restricted Total Funds Funds 2024 Donations Donations 1,282 1.262 Grants Grants 55,288 10,360 65.648 56,550 10,360 66,910 Unrestricted Funds Restricted Total Funds Funds 2023 t)onatlons Donations 1,106 1,106 Grants Grants 49,507 360 49,867 50,613 360 50,973 Other activities Unrestricted Total Funds Unrestricted Totsl Funds Funds 2024 Funds 2023 Rent Room hire and services Other income 32,878 16,941 823 32,878 16,941 623 31,303 14,034 565 31,303 14,034 565 50.442 50,442 45,902 45,902 10 Wiltshire & Bath Independent Living Trust Ltd Company Limited by Guarantee Notes to the Financial Statements (continued) Year ended 31 March 2024 Bank interest receivable Unrestricted Total Funds Unrestricted Total Funds Funds 2024 Funds 2023 Bank interest receivable 1,224 1,224 429 429 Net incomel{expenditure) Net incomel(expenditure) is stated after ¢hargingl(crediting)= 2024 2023 Depreciation of tangible [￿ed assets 7,668 7.558 Independent examination fees 2024 2023 Fees payable to the independent examiner for.. Independent examination of the financial statements 1,130 1.080 10. Staff costs The total staff costs and employee benefits for the reporting period are analysed as follows.. 2024 2023 Wages and salaries 59,413 49,651 The charitable company operates a contributory pension scheme. It is a defined contribution scheme and contributions are charged in the statement of financial activities as they accrue. The charge for the year was £2,145 (2023 - £1,794). The average head count of employees during the year was 4 (2023: 4). The average number of full-time equivalent employees during the year is analysed as follows.. 2024 2023 No. Number of staff No employee ￿ceiVed employee benefrts of more than £60,000 during the year (2023: Nil). 11. Trustee remuneration and expenses Honoraria payments totalling £600 {2023 - £600) were made during the year. 11 Wiltshire & Bath Independent Living Trust Ltd Company Limited by Guarantee Notes to the Financial Statements (Continued) Year ended 31 March 2024 12. Tangible fixed assets Freehold property Equipment Total Cost At 1 April 2023 Additions 350.620 94.352 2,957 444,972 2,957 At 31 March 2024 350,620 97,309 447,929 Depreclatlon At 1 April 2023 Charge for the year At 31 March 2024 112,332 7,012 91,472 656 203,804 7,668 211.472 119.344 92,128 Carying amount At 31 Mar¢h 2024 231,276 5,181 236,457 Al 31 March 2023 238,288 2,880 241,168 The freehold of the propety is owned by the charitable company. 13. Investments Other investments Cost or valuation At 1 April 2023 Disposals At 31 March 2024 (2) Carrying amount At 31 March 2024 At 31 Mar¢h 2023 14. Debtors 2024 2023 Trade debtors Prepayments 4,112 2,199 4.578 1,876 6,311 6,454 12 Wiltshire & Bath Independent Living Trust Ltd Company Limited by Guarantee Notes to the Financial Statements (¢ontlnued) Year ended 31 March 2024 15. Creditors: amounts falling due within one year 2024 2023 Accruals and deferred income Social security and other taxes 11,838 2,237 1.488 861 14,075 2,349 16. Creditors: amounts falling due after more than one year 2024 2023 Deferred income 2,160 2.520 17. Analysis of charitsble funds Unrestricted funds Al 1 April 2023 At Income Expenditure 31 March 2024 General funds 265,011 108,216 (107,801) 265,426 Restricted funds Al 1 April 2023 At Income Expenditure 31 March 2024 Building essential maintenance reserve 64,361 360 (7,372) 57,349 At 1 April 2023 At Income Expenditure 31 March 2024 Lottery grant 10,000 10,000 13 Wiltshire & Bath Independent Living Trust Ltd Company Limited by Guarantee Notes to the Financial Statements (conlinued) Year ended 31 March 2024 18. Anatysis of net assets between funds Unrestricted Funds Restricted Total Funds Funds 2024 Tangible fixed assets Current assets Creditors less than 1 year Creditors greater than 1 year Net assets 236,457 55,204 (14,075) (2.160) 275,426 236,457 112,553 (14,075> (2,160> 332,775 57,349 57,349 19. Related parties No related party transactions took place during the year. 14 Wiltshire & Bath Independent Living Trust Ltd Company Limited by Guarantee Management Infomiation Year ended 31 March 2024 The followlng pages do not form part of the financial statements. 15 Wiltshire & Bath Independent Living Trust Ltd Company Llmlted by Guarantee Detailed Ststement of Financial Actlvltles Year ended 31 March 2024 2024 2023 Income and endowments Donations andlogacies Donations Grants 1,262 65,648 1,106 49,867 66,910 50,973 Other activities Rent Room hire and services Other income 32,878 16,941 623 31,303 14,034 565 50.442 45.902 Bank interest receivable B8nk interest receivable 1,224 429 Total incoma 118,576 97,304 Expenditure Expenditure on charitable activities Wages and salaries Rates and water Light and heat Repairs and maintenance Insurdn Other maintenance Cleaning Accountancy Legal and professional fee5 Office costs, post and phone Depreciation Investment written off Bank charges DLF and DLCC 59,413 858 15,263 7,837 4,438 2,839 11,222 1,130 49,651 513 20,084 13,039 3,949 3,499 12,152 1,080 3,105 4,526 7,558 3,725 7.668 131 647 186 629 115,173 119,971 Total expenditure 115,173 119,971 Net incomel(expenditure) 3,403 (22,667} 16