2025-03-31-accounts

Cbrfty ￿#S1rI￿On numbor 1022680 Compay r•g15tratlon nuMbAr02S￿91Q IEngL4nd and WalAsI INDEPENDENT OPTIONS (NORTH WEST) (A COMPANY LIMITED BY GUARANTEE) ANNUAL REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 PAARCH 2025 Independent Options

INDEPENDENT OPTIONS (NORTH WESTI (A COMPANY LIMITED BY GUARANTEE) LEGAL AND ADMINISTRATIVE INFORMATION Tnistées A Rtsac SE Charity number (England and W3s} 1022680 ¢(wnpawry number 02560910 Registsred offiGe Martxjry Ro Cheshi 5K4 5NL Authlor Cha¢wck & Cowyam. (Ma￿hesterl knfflited ChiÈtd Ac£tyJnknts SAI￿¢ry￿)11rxS 272 hlari*esier Ro M43 6PW

INDEPENDENT OPTIONS (NORTH WESTI (A COMPANY LIMITED BY GUARANTEE) CONTENTS P•9• Independ•718uditrfs wort StsIerT￿rntQI finBrKial Bal¢8 sh8¥1 SlpterneTrt pf Gth fl(Ywg Notes 10 the finarKi 12-23

INDEPENDENT OPTIONS (NORTH WESTI (A COMPANY LIMITED BY GUARANTEE) TRUSTEES. REPORT {INCLUDING DIRECTORS. REPORT) FOR THE YEAR ENDED 31 MARCH 2025 trustees presentthwrannuJ tep(wtand ffinarKwl 5tstenw15trtheyearEnded 31 Math 2025. The finandal stsknents h3¥2 been wepared lry t actrjuntiry Jokv25 setOLrt in note 1 to the rna￿£1 S￿.ements ard ￿M￿Y knr.h I￿e Cnafty's UY)VtrliThJ Jttumen:. trt 2[L￿ atso'AttouDiing and Ftcportlry by Ch¥iitses". Statsmenl ol RecOffMw￿ec Pta¢Dce t￿￿¥01e tothrr.s the ¥C￿￿TrI$ In aX0rd￿te wilh Ihe Financia Reporritvj SA￿ard aw)Iicablp in the UK 4EpUt￿lE of Irda￿ IFRS 1021- keffectNe 1 J2nda? 20191 Since charty qualifie5 a5 Sn￿11 under 5econ 382 ofthe C￿￿Act 2(￿. he Strategic Rerth required ofmediu and larye comwns undprthe CompanÈsAcl 2l￿ ISt•t RewrtArNI Lirett(S' Repytl RÈyulthn5 2013 has omitte(L objÈtt￿És and act1v￿ Indeperdent (".ions INor.h Westl Charty-l has a to emptrI￿r[￿r￿e￿ih d￿￿￿tE5, Incj￿Ing leami abIl￿e5, abb5rn. phy￿¢41 dislities. acquirec L¥Hii i-jwes atKJ rne￿al hpath needs. enablirvJ to enipy varEd and less ig)i3tsd liv$ In doing so wa al$0 gNe 5UPrt8nd ¥sy¥.¥rc4 f¥mili8s ¢¥te We stnveto work in partiiership he suwrt. fanMls. (xrers wfess￿Tba& in order to th8ir interests In a way that is per50tFcWrf￿j arKI neeth oteach ID aw3y1hat aim5 to tE S￿cIr￿t0 thpir n￿d5 and preferentts. Dunng the financial yearto J1 M2rth 2025. the Ch2nty %)rked to ￿h￿vett¥S rnI￿L￿ in Ihr2e rnan ways.. the Sh(xt &eak8Ser￿e. by YunniThJ a vaty of ￿8Y ar#1 r￿Je￿lO￿al &thvities fcr ser￿e usetsatml Ihe ¥￿￿er [X￿M￿1ty fri>m ih owganisation's dettica18d Chikjren ￿ Fatnily Centre Iyhe Centre"). piovicing Survth1 LI￿n9 S8rvr$ Io&ulL% tfMryA8x ne&ts I￿lty I￿16p8r￿￿1Iy. KAY perf0m￿nCA Indlcators The 8oard otTrnstees beI￿vestha1 the organi53kos main am i5to m2el tre need50ftre 1ndiw￿3￿ it surpjrts. To continueto fulfil trws. rt ￿5t re￿al￿ finarK3ally to theYiTvJ a ￿£4￿51 sU￿lUS ￿ year. whikl 9P￿rating lik>f￿-like g￿Wth In servi￿. KBY Dvv•lDprnents am¢J Achie¥eftnts During financial yeBrlh8 ch￿rIty TTwJ8 pmgws In a Df Br￿. tho tp8l"Eatn of rnany beDefils from the relocEatiorn lo pew pr6th￿es al TrA&bury lar the Swrt Bre&& and the Chiktren and Famity Centre. hoWeV￿the Supported Liv ng Sefy￿erm]IUn￿eF￿ a of 5unfftant pthlerns. Followiw a C￿c Oualil¥ CrmmissJn I"CQC"l inspcttth cl SuopytCQ serv•￿￿1￿ commcrKcd on 23rd Junc 2025 aré aftpr disGUSSiOnS ￿th IhE IDcal autlKKty c￿nTh￿SK)ner DI these serKe5 stod(p￿t MetroFK>litan c0￿ClI. it was detsded Ih81 the<ontra￿S fty Ifms r¥ice Sbb58￿enLiY be d￿l¥VE¢ by olher proviws from Isi December 202S As & resulL the m4¢Kily oflhe SupFknec L viw SefyK empbyees tr￿Sfer￿ lo ne4V pro￿(1S (under Transferof Undertakings IProtÈdw)n of ErWoyTnevtl 2￿{luPE"l anc a Sm￿1 nurtw ofotherempbyÈÈs ¥vho wathed kn re&tÈd ￿leS were matte r￿1￿r￿ant. The C￿sequence ol tie lJss of Supwrted LM73 S4vire cA￿1rdGtr dS a sp3Nfic3nl IDSS of Incomp a red￿lon In profitabil ty LTrfthe Charty. FolIDWi￿9 a thu'ough of thE t￿r￿￿[￿j axvitiE5 by Tw51ees il wa5 1IEfrywfEd th31 the Short er8ak5 8nd the a(Iivilos ruq Irom Tr) C8ntre ¢wkJ be fir¢wly (Mi 8 $18n&8lon8 basis ￿t th818 signrfunl organisaihi4al fiDarK31 restnxjUr￿g werctse be ￿e￿ary ThB ￿1n￿￿u.￿VJ w8S W¢tesstJl y ccmpleled in Marth 20?6 8Tr1 h85 resuwed irn a swifjcanttystreamlined organisalv)Th with a new man3gementleam and a sma ler Board iyltrnstees. earfy endotsetnenl ufthis strat￿ atriyed in ealy 2026￿￿￿ a Cac Ip5pecup str￿rt 8reaks Sery￿E in January 2026 resuiied In the award ola oth2d' er￿￿SeS lie vitr ofthe TrttAees arvj Trlanagen￿n1 Te￿n ttu.. ihig hKJNy Waluable Servi￿ ￿ sale, wdHed. arKI prD¥￿e5 (xYtyassioTraie. ￿￿￿lly￿e.

INDEPENDENT OPTIONS (NORTH WESTI (A COMPANY LIMITED BY GUARANTEE) TRUSTEES. REPORT {INCLUDING DIRECTORS. REPORT) ICONTINUEDI FOR THE YEAR ENDED 31 MARCH 2025 Slrdtswgs lor4chJevMg wmsandotyE¢#nEs The aitr of Ihe Ch2ri1v IS lo consol date and build neby StnKlwe ofthe (￿gLY1saIM>A Yth Ihe Objeth￿ PTo¥ithry h￿h qudily sorial lo l.ie ￿ser8 olwr setWiQJB. theii farn1.￿. ￿T￿[sa￿l the l(Ka Cur owclives indude arKt 1￿CreasI￿1]urscLVceS of incon reating IrKrEa5ed capaaly furourSIKrt BtEaks 5etvKe bvibj ng vwn tre range ol off¥ed by tre Cw creating an ei[￿1￿{e Fundiai&ng lutKlvJn thal(xn rnake a I￿alet￿￿ ContributiL￿ kn the financial FErfotThaTKe olTh& rity SignilkantfvGIw5 The re5u115 f&- the year are indud2d in tlTe Slat￿rIen[¢￿ Finaroal ALiMoes on page 10. The financ￿1 PDSIti￿ 15 shown io the baancE ¥hEei(Ki pagE 11 p￿￿paI fu￿1￿9 set￿￿5 ￿th SIDdttwJt CtutU31 lnvest￿enIperfDrffiaftGe Under the Mew0ndU￿ afid Arb¢￿ ofAsSoC￿rt￿. Chamy Ihe poer io Invest In Jywaythe ￿￿.e￿$ Wish. The Board of Tru￿￿ has IhE Th(EiapptEwaie pu IriY5￿5'jThdS and has ￿e￿ded all fLnds 5hDuld be held in risk-free invesin)8nl$. p8rt cu1￿yg￿ (ww)l ewntsrn￿ ￿1ft￿¢. arkj Thal thulo be rn8diry 8¢(wible. 8y this de(xsw cash fijrds are in intgresU)8arng UK dew%it ￿>￿ts. Finan¢ial Revièw of Ihelinaficiai yèar a resuh of the restrudurirv4 ￿le￿re¢ to un￿r keYdeve￿￿Pn15 aievevErrts, the Cbatity inCu￿e￿ a sutplus of £117.324 during Ihe year cr￿pared a (èf￿1 n Ihe prev￿ ￿Of￿a71. The Charty CDnbnues ID be in newi31ions io sell a LeaselK>kl BUi￿l￿g (knMyll 35"Ttte Pin25 Ifora surn CA)￿￿￿&rab1Y in XC83s ol ts carryin9 valu8.n 8hB81. Go￿g CGncern APer ma<ing arpropnaie INwiw, ￿ irytste￿ hwe a cttty Th8$ adequaitr les￿re￿$ contsnue In oxr8oonil exisrte for theforeseeetl- iJr￿E. Fo-n s Eason INey ))n-. nue i- zcW1he golig com￿rn basls prep3nry fin3nc￿l slatesnents. Furthwd&",ads re9aroirvJ u(the basis can te fwnd In the

INDEPENDENT OPTIONS (NORTH WESTI (A COMPANY LIMITED BY GUARANTEE) TRUSTEES. REPORT {INCLUDING DIRECTORS. REPORT) ICONTINUEDI FOR THE YEAR ENDED 31 MARCH 2025 Prin¢ipal risks vn¢¢rtainbe¥ Thg main risk that orggnisalffx) has ￿ Ihg d9ar liff￿lty In recwitirYJ f(x all ol the- -rganisalon ioles. would allDW US to a￿re io impio¥e s£￿Ge qualty creale efficwKiesat all leyds. CotntnunicatioTr with our stakhol¢8rs regarding Ihwr W Is ¢J $im hi all futj￿ tyans. It Is Imwthil IW di￿￿8$1￿ lake plac8 oflh8 lo Increasethe annua lees. in brnes of higher C￿ts. when ￿r￿AOyMentCo5l5 the natiord rinimum wage is increasing fay.èr 1tr81 Ihe Inflati￿ '8ios. JI ur9anisatiuvs in our $th12try a ul inLknI5 the SU[V￿ We r(th5t 8afryuardins poli¢ias prt￿$￿vr&S In ¥ltYg mirg 4èff10 tr4W8 this iisk ￿ In¢Kl8nl$ ale nKJni1o￿ 8r reviewee. and. wher£ necew. ne%YsJs'.ems and are pul in redL4cethe Iikeltrood DI hjlure Incidents 53le ol the Pires 15 an impouN Fart ofthe stryy aTrJ devetrwrrenttr the (￿￿15a￿on. li is imtortanl to underslan¢ Ihal Ih£re m3y bE ￿￿f￿eS2en kYoblEms wth selwg typeo, Jrokwiy. So, ￿ere may be uncprtaintes Lh rn88n that ¥ny irwn trsth Cafftnot be urth) in tssh)rtt¥m. RE5er¥es Policy ThE tru￿￿￿5 consider the alTr%Brve5 slvJld bFa mI￿lMU￿ 013 rT￿lh5 sa￿ry cDsts whith equates lo apwoximalely f1?0 Cn 31 M&rch 2025. 1rfepelenlOptKffts reserves of E82607912(Y24' £708 7551 £8?0.?26 is unrestrid and £5.753 s restricted Oftr JnrestrKte(t ￿1￿$. iE9.079 rws xen de￿ale1 for use twards any fvture rnprtai or slrwlural woyKts. The Thail￿￿1 ullhe Chanty's reser￿5 are nYe51ed fTxed as5pis which. dup * IhEirnaturp. can￿1 b readity¢onverted lo wh. The Trthiee$ Ihgt IF level of rewwes rKM inve¢ In assets is Insuthent￿ meet the ￿1￿M￿M lev81. Th@y hav&. ltrrefcr@. $8ta strategy tr¥.will ￿lkI lh8 of in the fu￿re,. (x)nsxl8ring thi& SitU8tron. the tnjstees rrmitor Ihe Ca$￿ fkwsofts Chanty (knely. The Irusttts nave ¢etsmined that ali reseffts, notiepresefft￿ assets. shcx1￿ m Invesmnts 8M they Should be rèadily acLe8$ible By llwsdwsp￿. cash are W In inleiest-taiiw UK only po￿111¥4 iisk L8 b8nkiupto ot a m8iorhwh Str881 ￿￿. hrM¥er ib 8n 8¢(wlaLJè knl of lig. lnveslffld￿ep0j1Gy Under the Mm￿rand￿m and Arbcks ofA5S(xuatWi. Ihe chBrity has the p￿rI0 invest ift any way the Trustee5 see fit Th Board of Tru5tee5 has C(KNdeTr￿ the Th051wuwale Ir¥ey￿S.J￿￿) thal dll fund5 Shou￿ be hek1 In risk-free Investment. particuizrfygiver ￿ urEnl eccwnc d mate. ana bwthey sfo&J te readity￿SS￿le. CL¥)sequenWy, cash funds aE hdd In Interest-bearirvJ UK deFNJsil ￿)L￿ts. jorrisks Finan¢iai risk manaoern8ni The IlUSteÈs Dave èssÈssed iThe rfks lo wthlch canty $ÈxpJsÈ¢. In pbthiartt)osè rdatÈo to thè trpÈraill)ns and rinans oftne charily, ano are ￿l$fied that syaern5 aThJ ￿￿￿e￿re$ are n Fe ￿ rnitrgare our eNposure lo Ihe major risks. ThB key Dsk5 have discl￿sed un¢Jew pnrKJpal r￿Saryj ￿￿C￿lainI18&v￿trln this TwusleB The pressure Irom infialion rates brng bhjger CCNnJeliliM bei¥een ￿ar&i53tiOns. wtsch M the other hand. tan create rnvre drfficulbps In recruiting lor the r￿edlJ￿ ..e￿. ca￿1V￿ higb2r costs of Staff trainirvJ. Iwking to have high qu4ified staff. for serwGE5. that are JtrM)5t In line or dose to Ihe rnin1￿￿t￿ WagE, bul'NhEfE, 5DtnE ur tnp51 of the sgrvws provided require Figh lethniG* expe￿se skills n perf<wmaw ¢0 deliver IhE miiirnum quality that il i¥ dfjtnarKled fv)tn us

INDEPENDENT OPTIONS (NORTH WESTI (A COMPANY LIMITED BY GUARANTEE) TRUSTEES. REPORT {INCLUDING DIRECTORS. REPORT) ICONTINUEDI FOR THE YEAR ENDED 31 MARCH 2025 sirnctwe, governance and managemen¢ Tre Ch8fity is registeied as a ehartabe (xifflpany Iitniled by 9Jarant￿ and ts (x>nsiituled und8r a Memorandum of A&ryoclal.￿ dal8d 0111)4,'1937.11 is a ChaTity. 1022680. The Chanly's libiectives to ￿lieve.the qeeos of Chi￿lre￿ aThl BJulls who hE¥e a rttowised dtsAtxlity Ihrwh Ihe proviSi)fi of a rangÈ oltommunity tare Ser￿eS and thÈ d trainifv) Icr1>1hÈf (Kg2nisat)ns 10 pro¥illÈ ￿MIl3r8ervIeeS. By its charitsble ob.ecbkES. Ind%￿ent0p￿ons. staled rnlsgon Is ￿ ernower peoFÈ VAlh éisabiliiies. end￿1Thg them to tske conlrd of Ihw IiVe8, 8cPMgVe their awialil￿s. arKI lrfe ￿ the fLlkq$: The Charity I￿￿￿nen1$ its rrbiS$lf￿ 1hrLvj￿ the del very of highly personalised Supp￿ 8et¥iGes ￿￿1[8 and chiwrpn wlK> have a wid8 w8nge of di8abilibes. includin9 le8ming Olsa>lrt$ 8ub$rn. physit41 dwtwliw. 8¢quifi bwn Injws. 8ntl mgnt81 P•alth f8ds The Charrty s %York is ty its key WdlLES. We belEve ID a ￿ety where every LS respEcied, listened to, and giver tne same opportunilks. regarak5s ￿ th￿r •jalDr￿al needs Ive shape ourwork 10 refkct Ine vEws needs of the people ¢M servKe5 those ol their fands 8na care￿. We a"e comrited w excellence In everything we do. Trusleps ￿￿ri￿n thal bavE refetrpd lo thp inf(wThatvJn in Charily CIMnmssion's on publ be￿ffi1 when wwin9 IheTnL8fs airTrk8 objechves #nd Fl•nniry fulure acts￿t￿ and ser%ry trnslees. ¥¥th arp aLEo the diT￿rorS forthe pUrp￿e ot rnnpany L4w. seTved the year ￿Pt0 thp dale ol signaiure ot the financial stal￿enIS were E SielfDX P While A Roach N Mlson C Fktr%dBD S Ev3ns J R￿krnAn R8F)gn￿ 23 Sepl8nthr20251 IResgrd 3 July £0251 IR8FJgnE￿I 23 SepletTthr20251 nted 31 2024 resigned 1 July 20251 ReGr￿tr￿p￿tandappG￿1lThe￿tOff trustee5 The wrn¥gemen'. ofik ¢hanly ts wsiLlily ofthe Ttuses ￿aT dÈ<tsy and (Yxwd utsdef It the es of Associa&)n. (kg8r]is&tionalsirtKru truste8S attr￿ éate of rewt arva5 Dn paw4. lknerTr5￿ce ￿ by a Lloard of TNslEes supwxted by a w(tsFJon31 managerne[rtslnth￿. The LKHrd ofT￿steeS are a150 C harlly Iru51Ee5 )wlhin tre oÈfinition ol 171 of thE 2011 arwj r(rtiiule dirccLDrs fgr Corn￿￿￿5 A purtWJW- . Theie are 3 rtuslees who ￿OfesSio￿al skA&. The Board otTrustees has the pw. at any time. knapwint Trusrges by pr(￿edUleS sfytoth org4nisab"¢nsCode of &iverTrarce 2nd Trustee C(xle rf %rfandLKI. Any Tru5tee5 ffjrxxnted n ttMsvRy ￿￿￿ until the nextknnual General Meetng Vlill te eliGibk for re.eleaior Ly tre Klernbers. fft tr￿rd olthe TrLwees will reure fr￿￿ offKe at gach ATrnual Ggn8r81 bl1 ng and rglriro mwnbers 4NJitlvf(v reSEd I Ihe eoard ol gi¥ Iheir bme vOl￿￿rity r8CW¥8 no I)¥￿1￿ Ch8rity Any8%p8ns r8daiwl 8re set ul in ￿te 8 to thè aCt￿Irts.

INDEPENDENT OPTIONS (NORTH WESTI (A COMPANY LIMITED BY GUARANTEE) TRUSTEES. REPORT {INCLUDING DIRECTORS. REPORT) ICONTINUEDI FOR THE YEAR ENDED 31 MARCH 2025 Inclu￿ tr￿l￿gor &v5tees Ne%v Trustees atteAd ¥ organisabl)r￿1 ind￿AlOn as wel as a biefms on trer obigati￿S under ClkqrilyaThd rx>mpany l&w. lh8 cunlenl ol IhB me[n(￿￿Ourry and of As5[Kial￿. IhB Su￿r4Vn￿lrtte8 pFoces588. lh8 Bu8iTr8&5 Str£tegy Plan. and ￿Centfi￿anClal and opera-.lng perfornw￿ O't￿ O￿a￿Sab.(m. TrGinirng is provided. which aims lo broadeTr Iheir underSt￿dID￿ ol the or9anisatiDnsvahJe5. budgets and finances, affectinu the seclu. and issues to quaity [￿￿[￿l￿[￿Ent￿￿d s￿1&1 carE regulakn. Rery5vneNatiw pthy The Sen1￿ Man￿￿￿ent is lo be key rnawfflenl olthe oryanisatim During Ibe year. <ey man8g8mnl pwsonn81 r8c8rrt io1 of JC 27.331 12024. £2?3.￿6} Agr884 Sal￿ 8c¥l8$ h8V8 been sel al Bo¥d IAeetngs anc these are re￿￿￿ett pay. fcf th2 oryani5aliDn as a and areal rKDn5ide￿d when W5￿10￿5 b2c(Yn2 vacait. atemeni responslblllue The truslees. ar￿ also lfre dIT￿LorS of Inttepvthnl OFAK1Tr5 IN(Klh Wes11 knthe PLwwkse ol tornpany I￿. or rÈSptsTh￿￿lÈ fc< preparing the TrJSteei' RerM)rt atyj ststÈirtritS In ￿￿Ord3￿£ applkatrAÈ Lg¥Y and Unlled Kingdow ACCI￿￿".1￿g Stand￿s ILvit ￿t￿TrIY Ac￿￿ell Acubuntsng Pr￿t￿e1. Company Lgw"equires the trus1e￿ 10 preparetinartiai statements ye8rwrkn gNe a itye a￿'aIr ofthe ofaffairs of Chaiity #nd ol the in(xpDffj resmi￿Sa￿ ¢8￿n (4 resoJres, iidudino r￿￿rne aTrY expendiluw. ol Ihe chariratpl8 company forlhat year. In w$p¥ring Ihostr financial 8temai1s. raq￿￿j I(b . sde0tsultsb￿ accounting and then apptythem c￿￿stenty. - tsbservethe Meth￿ts p￿nts￿e5 irn Ir Ch8thes SORP". - rnakejud9emenls arnd esti￿￿lesthat are ￿SOnable and prthlent - slalE whp".her applicle UK Acu>unty S￿￿2rd5 have been su4ed b any rT￿ten31 depariures disdt>sBd aThl explained the finarK4al stal8tnents", - prepare Ihe fin￿¢1¥1 s181grrwus ￿ the g>ng Il ryPffVK4te to Frfesume th81 ts Charity tx>nlinuè in opèrètio The trusiees ale respwsih￿far keerry adequate accwntiry words".hal thsclD ￿lh reasonab￿ ￿t￿racy3t any tirre Ihe finanu4 po$itoD of the Charity aryl en?14e to ensure Ihe firyarKia slTrents cornptywth the Conpanie5 Act 2006, They also Te5Wn51Lde f(w safegUaTding assets of thE Chty and hefice f(rtakir¥J rEasonabk steps for Ihe prevertrJn and ￿￿￿tion ￿ fraud angl other 8filies. trUStèÈs' rèportw£s approbEd tyl￿ Board ol Trustees. S Evans TTUStee 21 Aprfl 2026

INDEPENDENT OPTIONS (NORTH WESTI (A COMPANY LIMITED BY GUARANTEE) INDEPENDENT AUD￿OR's REPORT TO THE TRUSTEES OF INDEPENDENT OPTIONS (NORTH WESTI Opknlon W8 have auciled ￿efi￿arK￿lI srateM￿ts of 1nde￿￿ent0P]￿S INotth ￿'eStI Ithe'cFarrtVj lorthe year end￿ 31 March 2025 wh ch mmpiis8 theEtsl8rn8nl cl fiD5[￿la aCti%￿lIes. I￿ ￿lanTr sheet. th8 3-.a18ThBDI of rash and noles lo the finanu31 str.ernents. iicludiro signrfiC2nt accourting rKJities. Tie iyncid rewtirg framèwork that Tr35 bèen applied In prepara￿￿ 15 applicatk Law United Kiig(kxn AC￿nIng St3tKard5. rdudiry Finanri31 Repthng st￿￿3[￿ 102 The Fi￿an(la1 ReportNw Sta.rydaril the UKWKI ￿[￿[￿{￿j (Unikd KIDg1)￿ tsirJ in'.he rJ)UfSg crf audil. 01 olh9misg 8ppeirs to be MI￿rIgIlY rt$l8ted If we Hjenltty such Thkèterl ( apfyprènt m81trfial Miss￿.￿ments. wè 8 requiiad lo dèlgmiine 4hèlh¢rth6 Gqvés risè ¢Da rr￿1$￿1 nstal&m¢ql Ifi th¢ fina￿la1 $blèrrw)Is itsms¢lv&S. I.. basÈd on Ihc %Yortwc ha¥c pcrfarmcd, ¥Yc ￿r￿utsc ihat ￿re s a ￿￿tcr1d rTh&S￿t Df this rAhLY inlLwmaliDll, wc arc re4urcd 10 report thai fa¢L We h8vè 10 report in thi$ Tegard. Maltors on whlch w& aThi r•qulrod tD roport by OXCgFd have nothiDg lo rBPQrt in rEspEcI cl thE'dl=%Th5 ma-..8? ITr f818lN)n Ch8rrties IActwnl$ 8rxl R8P¢rts Regulations 2008 reqLMres LS ID reportto Y￿ If. In opinKJrn'. Inform3tsJD In IhB f￿arE&￿I $1slFtTw15 Is IfvxTh8Lent in arry malwiai wilh Ihe Itu$t8es' wM)rt". c 5ufficientacrourtiTrg r￿￿5 have been kept." t efiN3nual S￿￿entS are wtin 4reem•it tne acCountr￿ wty¢s', ly wa h8¥• nol 811 th? infonroD￿ 8￿1 eXp￿nal￿)￿w 8￿Y1t

INDEPENDENT OPTIONS (NORTH WESTI (A COMPANY LIMITED BY GUARANTEE) INDEPENDENT AUD￿OR's REPORT (CONTINUED) TO THE TRUSTEES OF INDEPENDENT OPTIONS (NORTH WESTI Responslblllt5 oItNses As exFaained more lul y in tre stat(￿rI1 of Itustees. reSt￿s￿lI1Ès. the tsustees, who are aso th8 d rectors of th8 tharityfor th8 PUTPO88 ol cO￿p&rY law ItJT th8 of Ihe ￿t￿n[la1 sialet￿nIs and lor being 83115fi8d Ihal they 9fe a and lair Vieiv. and s￿￿ Inlema ts)nlro as trt-.rt￿lEes deterrNne s necessary lo enatrAe the preparation of finan(ial str.ernents that ￿e free IrorTr material ryssta".eThert. I￿e[duE to fr￿d or etrix. In Jreparing the f￿arria1 sla-.ements, IPE irJ5tee5atE-e5PDn5 be fur a5kn51Tr3 thE cha[1￿5 thity a5 a guing o)nGem. d s￿￿￿1￿9. a5 ap￿icablE. tratters rdaw to wing corbwn aré Jgrg prwj basi5 of 3ccwnting Jnl&ss Ihp tNsl8BS eilhgr inkn lo liquidate th8 thaTrfab18 c(xnpany (W88 oFeialiorbs. haye tK> r8al1s1￿aM@￿at￿e txrt to do so. Authtorf$ rwn8ibiliti$ ft1h ¥uditotlhofirnn¢i81 $1¥1•1 W h8vtr b¥¥n aPKwJiniknY as 8udiior v￿er ¥èthn 144 of-.h¥ c￿3-d￿ A¢1 2011 8rwJ in a¢ryyd8rth with th8 Act ¥nd relward rEgulath￿s math or glfE& thersutKkf Cur D&ediv25 arp io olain r8aSry￿b￿ asSUtarKe abtyJtEtrvthe finaDck31 ststetnents a5 a ¥vhL4e arB fre8 fr(Yn mateTal misslAl&menl. ¥¥hether due-.0 frsud and lo tssue ar aUdI￿S r￿￿t￿￿-. ndudes our orA4ion Re8sonatAe 8ssur5Jn is a high levd Ofa￿UranCe but 15 Tklt a guaranteeth3tan ￿ tcar PrrAec￿￿ requrements. Anb.Mteryand Crywption and Heah and Safety ai Work A￿. Autht responsè io risks idèniilied Our prO￿￿reS io reS￿d io r￿kS Icwtsfd ￿CI￿led the Rew8¥%ing [nanC￿l state￿￿￿ts dis(IsuE5 att:95￿￿ 10 5￿p￿tI(b￿[￿ialVjn to a3805¥ CO¥D￿lat￿¥•￿h th pIQVi￿￿s of Ihose re evanl laéts aTrl r￿la￿n5 Tha¥e a ¢ired evecl fiT￿nC￿l slalements. Oi5CUSSK>n5wth managpmpit I￿u￿b[Vix)r,￿eTrtr, Suspe￿ IF￿(￿Saf￿￿-coThl pl￿￿￿1th laws wulaI￿n and fraud. Evalualiofj and te5tsng of theoperabw erf￿￿Ven￿Sof Ma￿n1'S ¢esigned ¢0 Pfe¥entan¢ dpiecl I￿89u1a￿b￿s Enquil ng ol managgffnl abwi any actul potonts4 Iiltybon ¢lyWS Pert¢Yming anjyknl wocthlJr8s to any unusual OT relaiiThttip5thich may Indicate risks ol materk21 ￿￿$￿me01duQ 10 fraud.

INDEPENDENT OPTIONS (NORTH WESTI (A COMPANY LIMITED BY GUARANTEE) INDEPENDENT AUD￿OR's REPORT (CONTINUED) TO THE TRUSTEES OF INDEPENDENT OPTIONS (NORTH WESTI We have also ￿ns￿lere(Ithe risk offrJLxI trrwgh ?vertvJe br. Teslirg tre app¥oprines5 OfiJUrn￿ enli85 ￿ Dther chall￿91￿9 as$umplion5 made by rwwgenwt In Scnifwl ￿￿n]ll¥J ￿tiMat$s assessing whether ihg j￿9￿￿en-.S m3d In makirs 8Gwuntry e8bma2s ale ndiziv8of 3 ￿￿5. 3nd Evalualiry ￿SirS$￿all(￿kA￿ o¥any >ob)ifiranl ￿￿r￿￿ons1haI 8re or the ntynkal ￿r$ of bu5ine55. W8 81$0 (oTrMnl(¥￿ rel8Jnl NJentifie¢ knarKI and LKd•ili fr¥L￿j r￿kS lo 81 wgagemenl1o•m and r6main￿ 8￿rtt0 aw i￿1G>tiO￿ts of or laws￿￿ wegLlalrfNts ihrwb)ul Ihe a￿lL There ¥e Inhere￿. limitatk?ns In the ￿dit described abo¥e. the [urtherrerr￿wea non-coryiaNce with la%5 and regulations arp thp £¥Ents avd trarr63cII(￿s ￿fietted ? Ihp fi￿c￿ slaleTrnts. tts2 IikP￿.WP would becoTrÈ aware ￿ them. Mso. rtsk of a maltr4￿ ￿l$s&￿t lo [r￿d Is Fiyhei Ihan the Ti of not dete￿￿￿ (x)e resulting Irorn err(Y. as fraud may irb¥(th¢e d￿1b￿al[l by.'.orexawple lor4ery (KinIen￿onal rni&"epr85en1al￿J￿s. or through ulIus￿n Alutherdescnpts￿ ofour resron￿OIIrt￿ is 3vaik7t on the Finana Rexrtro c￿￿r$WEtsrte aL" httpsJJ4wvA¥.frC.(xg.u￿3udit(￿sres[￿￿WIXlt￿s ThBde5cnp￿ fonns part u[￿r retxKL Use of our rep( Thi$ rewt 1$ $ts14y iott£th¥rfy'$ itysw. * a iKKly P¥rt4 Charils (A￿nIS and Reports) RegUla￿￿S 2m8 a￿ell %trk bas J￿r￿ker so that e mgptstste lo Ihe dwrity's trustees those matt47rs Lye èr8 requ ￿ lo $1118 to-.hem irn an t￿11¢￿$ ipity's trustee5 as a body. lor oJr 3udit work, fDrlhis repjri orfrjtlhe wrion5we have lorrned. Tracey Connor Bsc FCA Isenior Statutory Auditor) lor and on bÈhaifof chadwitk & Compathy IMath¢heStÈry Limited 22 Apnl Charter•d A¢counlants Statutory Auditor Chartored ACCOUn￿niS 8￿t￿tOry Auditors Capiial House 272 Manchester Road Droyisden I3￿hester M436PW Chadwick & C(xryany IMarKhesieil i%dlJitAeforap￿n1TT￿I as audd(x of tt ch￿lty by vwtue Df its eligibilly for apwintrnBntas &Jdilor uf B r￿panY urKJ8r 1212 ollhe C4Htyari85 2(￿.

INDEPENDENT OPTIONS (NORTH WESTI (A COMPANY LIMITED BY GUARANTEE) STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 31 hlARCH 2025 Totsl fvnds 2025 lund5 2025 lunds 2024 lund$ 2024 2025 X24 Note5 Inc¢)me fiom: CharilablE a[tr￿treS Otrer Iradino ￿mIleS 5.438,T12 2.149 5.438.T12 2.149 5.OT7.174 11.621 5,OTT.174 11.621 Totsl In¢ome S.4LO.8ei S.440.861 5088.795 5.088.795 Exponditure on= Ch3ntable aCtr￿treS Other expend￿Ure 5.323h37 s,323.￿1 5.46D.158 600 5.46D.158 600 10 Totsl expeTrditure 5.323537 s.3?3.￿7 &460.758 5,460.758 Nol in¢ornrf$*p•rbditurnl orKI movornBnt in fund¥ 117224 1371.9631 1371.9631 Reconclllallon of ftJnd$'. Ful￿ balanc￿ at l April 3024 7(X).(rf12 5.753 708.755 1 OT4.96S 5.753 1.OBO.718 Fund b¥lan￿5 at 31 March 2025 820226 5.753 826.079 703,002 5.753 708,155 Thg sl8twnenl dfinancK4 ¥divibe$ I￿￿deS 811 gaifts8ThJ k)ssgsr6wr•wJ in th9 ygar. All Ir&¥￿ and 9xpe￿IlU￿￿ dpr from ￿n￿n￿lt.9 8tlt¥itièS

INDEPENDENT OPTIONS (NORTH WESTI (A COMPANY LIMITED BY GUARANTEE) BALANCE SHEET ASA T31 MARCH 2025 2D25 2Q24 Notes Flxed assÈ Tangiblo 8S$01S 12 846233 868.088 Currènt assets Deblots CasTr 2t bank and In hand 13 197.297 1.611.097 429.046 995,288 1b08.3 1.424.334 Credit(W5'. amountsfalliny due ¥Jilhin one 16 I1.828.￿) 11,583.6671 120.1741 1159.3331 Totsi a$sd$ IH¥ ¢unenl liabilities 826.079 708.755 N¥l4s$01s 9X¢l￿ding wn¥ion liaL4lity 826079 708,755 Th• funds of th• charity Re5tricigJ IF(otnp lund¥ UThmslriclfjd I￿￿$ 18 5.753 820 325 5.753 703.Q02 8￿0?9 708.7SS Eunpony 15 Enblw lu ￿ exEtrkrfiw fnjm a￿l...eqJrBThen1 In 5Ecbw ¢77 Ac 2(MJS. fvr th8 yeaT ended 31 March 202s.alth￿gh ￿ athil has (zrr￿0 Imrt urder s￿uDD 144 of the Charitses Act 2011 The direcaor& acknfthledge Ihfir ￿s9￿S1￿MI￿￿S for (xwnp yvig ¥Alh Wuiveme￿ts of comw￿S Ad 2006 with resp8ct lo ￿￿)unlIn9 rBcrids aTrJ lh8 ￿eparati￿￿￿￿￿a￿G￿￿1StaIet[￿S The members Fk7¥e not reqLr8d Ihe (Xmll￿Y to oLkn an ￿J￿11 finantr41 Statern￿ UT¥J8r fequiremerts olthe Compani Aci ￿06. fty the ytsr in que$1￿ irt t¢rdanr 476. TheSE financHI Etaternent5 have beEV wepared in aCwda[Kev￿th the ap￿4V￿￿e to c¥)mpan￿5 subject lo the sm811 [x)mp8￿￿S wne The finanEEI ststetrbgnls ¥Ypre apkyowed by IhB tr￿l￿e￿ ￿ 21 hgtil 2026 S Evans Twstee Company registrati￿ number 02560910 IErylar¥J arKI Wa￿1 10-

INDEPENDENT OPTIONS (NORTH WESTI (A COMPANY LIMITED BY GUARANTEE) STATEMENT OF CASH FLOWS FOR THE YEAR ENDED 31 MARCH 2025 2D25 2Q24 Cash IIDWS fri￿ op4rati￿4 acli¥i ca￿ generated fv(rnllabsixbed bylwerab 24 643. 123.5581 Investln9 Purth8sè of iangibla IxÈd 8sÈets Pl￿￿jS frown disPtb5al fxpd a55eis 131 9511 1223.5561 13.392 12.804 Netcash used In Investfjng acvv (18.5591 1210.7521 Flnanclng aCti￿lIeS Ropaymènt ol bank loans 18.9281 10.194 Nol cash (used knVg8nwated from fln•nclry a¢ifvi 18.9281 10.194 incr08￿[1￿￿crè￿￿Tr in cash and c45h Bquival&nts 615809 1224.1161 Cash and eath equ[*&￿￿ts at l￿g￿n￿g (Ayear 995.288 1.219.404 C￿h ano e8sh 04uT¥•lonts ai èThi of yow 1.611.097 995.288

INDEPENDENT OPTIONS (NORTH WESTI (A COMPANY LIMITED BY GUARANTEE) NOTES TO THE FINANCIAL STATEIAENTS FOR THE YEAR ENDED 31 MARCH 2025 A¢￿1￿1￿0 polkles Charhy informatlon Irlepcr￿tnt opt￿n$ (Noth We#1 s a t(moary Iirniled by9Uatsn￿ •cwr3ied In Ew4and aTrJ V4ales. The registered tsrn￿ Is Mwbtyiy Hovse. Road. Heats￿ Ch9A. Stcthwl, Cheshire. SK4 5NL. 1.1 Ac¢ountiThJ convgntio financial statetnenls h34e F￿epar￿1 in Ihe (atiVsso¥etnrvJ d(Kul￿ent. ts Com￿￿5 Acl 21JK. FRS 102 The FIDanGal StatwA4rd appKaAe ITr the LIK arNJ ReDUtkn d IreLin￿ I'FRS 102.1 and Ihe Chanties SORP"AccoJn".Ing Rewrknrg tyChaT.￿.. ￿tefferIct 4ecomrr£nd>J Practh% app Icable to chzrities prppaTing their awA)unls r accudancewrth the FinanBd Re￿￿$ StsThj￿d ap￿ica￿e In UK and Repubk"c of Il￿and IFRS 1021" leffe(b￿ 1 JanJ3ry 20191 ThB t3Dfy Enlity as dp[in￿ by FRS 102. The financAI stAtemenls are Ye￿r8d In sterlry.'&hth IS Ihe ftmctional cuFrwcy¢Yth8 tharity. Monetary a￿￿nts these thnaDcral st3ternents ￿e rOu￿£d lo the near2E. flnanual stalements have been ryepared under lh2 cctsl [￿ventIon. Modif￿ lo I￿Ude the revalu3Ur of ￿ase￿(￿l Mildiws. TThÈ Wwpal ptsIKJesknplÈd Ère set (xrt ￿tsw. 12 GDill9 carbcern Al the".Ime of a[￿r￿￿r@ the fir￿Cial 5tr.errents. tre ￿￿tEe5 lave z reasanle expett31K￿ thatthe charity has 4dequ31e re￿rCes..0 contiiue lriopEr￿￿ eX1¥.wKefartrEknre5eeab￿ fvlure. Thus the tru51ep5 coTrtiwelo opt ihe gG¥ry ￿v￿1￿ prepanty siale￿ 1.3 Charitable lunds Unreslriclej turwjs availatlB ts use digyPtiL￿ ￿thetruSIBeS in tLVtFwarKe Ofts1rd￿nIa￿9 0￿￿t￿e8 D￿g[￿ted funds gJtllPri58 uDrestrcted fund5 Lh31 have t￿n Sel by the Twusts85 fw partKU￿r PUTFKWS. ThB airn and use of eath desgnaled fuTht i4 5etQut inlhe to Ihe fiftanr￿ staterraftts. Resiri¢ied fundg are SU￿e£l lo wtyji1￿￿$ by Ofgwior$ 8$ 10 may be used. purw)se$ and uses oflhe ￿tr￿le￿ fuTrls are set out In the ￿)test0 the fir￿￿)￿1 sta1￿￿nts 1.4 Income Inc0rr 13 Ihp ch8￿ty lryally wrtillwj ta rt afte" any p9rfortrBtwx ￿r￿l{lOn$ h8Y$ bbfjn md. thfj nounts be Me3￿re0 rdMtrAy. and It 15 prObab￿t￿31 InrAynefil be re￿Ne￿. Cash donthons we r&￿gnEed ¢x)'etsypi. Olber ¢joNA￿S 8rtt Ihe iarity h8$ beei n(4rfibJ ofthe do￿tK￿. unless perfuma9￿ wr￿1￿a0￿S re￿1￿ de￿al arrrtJLnt. Incorne tax rpcoVeiab￿ In relat￿ lo donations receiveo U￿erGrtlkn or deeos of coveram Is rtr¥nised altheth￿arlThe atsnaith. Lco2cics are rttooniscd ￿ rcccip.. £v oincrwise if ￿ ¢￿fity has Th￿lf￿ of ai impend no distrib￿tiOn, the ount IS kwwn. and r￿ipLiS Ex$￿￿Ed. 11 the rx>t k[m￿n. Ihe Iwy ￿ trea￿ as a crr,Ingenl asset. Grants are Incl￿&￿ ￿ thp *lerwt of F1va￿la1 Actswthesrffj a rK4vablE basis The bH￿nCE of rec￿ve¢ 8pBcrfic purpuses bJl nDt experdec the petiod 15 in the relewantfurwjs 3alaDcp Shept. WhBre 15 rBr0r￿ In trf Fnliikngnt vfrffwpl. ils 15 iniludfjol in i¥FdjlDIs a5 delgrrod inwm& Vvhere ertillew￿Trl (Mxur5 bet1￿e received. the re(￿1¥8 12-

INDEPENDENT OPTIONS (NORTH WESTI (A COMPANY LIMITED BY GUARANTEE) NOTES TO THE FINANCIAL STATEIAENTS (coKllNUED) FOR THE YEAR ENDED 31 MARCH 2025 Aceountiry pol￿1$ (contin￿•d) Donated seThi￿5 crfaciRties are rettuTr'sed kn tre cbarry￿£S csrknl iten. sn). condi￿an5 ￿S(￿l￿ted e donaltd Iicrf have mei ￿t rtthpl ￿ett￿(MIc oerfil useo'ihe enaily of rfem is proDabie and itrai economic rtw De measJred tlkgbty. Ir ￿1th tre Chants"es SORP IFRS 1021. the general VDlunteer Iirne IS nDt reCogn￿j refer iothe TrJstees' Re￿￿tr(￿ rT￿￿E lifDrrT￿X)n akLI th&r I￿1￿￿￿tiOn. On re￿p1. donated profeS￿rA￿l faraities ore wntsed rJn1he ba￿5 Of￿ bxlue clihe gift lo the charity which Is the amDUrt rtYffjJld have t￿e￿ y4111itwJto pay tc obtan se[tr￿eS￿￿1the5 of wJiVale￿t ethnotn bÈnefrt the open m8rKet a cMeskh)ndiTrJ JThJunt Is then reco3rised li In Ihe pewd of receipi. 1.5 Expend￿rg Expendilure IS recxmjnised tPKJre is a (x constn￿l￿ 0￿￿t￿￿tt￿lIa￿sfer￿noThMC benefit lo a thifd party. li 18 yobable thal a transfèr otÈ(on(n c betTrghts %ryl ty) qu n 6pIUenwl artc amount of Ihg obligation can be Yreasured reliaNy. Expenditj￿ is ths%fied by ad 4ity. The ccs15-feach a￿ made up of the lotsi direct costs and shared cos15. I￿1￿ling suwrtc￿ts iwd'ied 14 eaG 3rnriity Dired r4)sts attriJuab￿ to a siw 8¢INily 8r 8lb¢8id ¢i￿lY ie thai 8th1ty Sh8d ¢tysis whth ¢￿tri£￿ta 10 mtye than orva a￿1v￿ ¥nd supporttosts whiGh a19 nol attribu1￿￿3 i¢ a a(iwty Itxjse 8CtrrfiiOSOn a bgsi% ￿nSistenI usg ot Centr81 siatf fXX8ts 818 on the basis ￿]irne spernt. 8Thy dapffjci#wJni8rga8 81kJwJ on ihe porth)n cl assefs u. Expendi￿re on ch3nL3Ne a¢￿10￿9 ts iwjrred on dire(ty undertakiw arxivoes thich lurther Ih&d)arfl￿$ obieoliv¢s. 88 Y￿1 as any assotiat￿ supwKt I￿S￿. eXp&￿It￿￿ is I￿lusive tsf if￿)Verth VAT. 1.6 Tanglble fixed a5sels T￿gINe I￿e￿ assets are rily ffleaSUr￿l at costand subsequenlly rnea5ured at rxistor valualioTr, of deprecialK)n any Iwalrme￿l ILBSes. DeprEa3lion 15 rEwnise￿ 50 as to WTite off the (x)5t IX Ydluaborn assets kn ther rE5Klual values over Iheir U￿ful lives on the followrwj bases.. Lease￿Id bu1￿1n9 LÈa$thld impro¥tyhwis FI￿￿￿ fitbrys N4 15% th) a od￿r￿j b8lte bè$ 15% ￿ a str3bJhl bags The gain ur10ss oi theé 5P)5al of an a589t s ￿et￿mine￿ a5 ¢rferBDc8 belbveEn the sale prcwds and (srying ofts ￿se1. 18 reu4ntsixJ in the slaiemefitoffinan(xal JXivrt￿. 1.7 lfflpairmoTr1 of r￿ed asseis Al eh rportiry and d¥io ¢haTity r6vs t￿ ¢8tyr¥ amtsunts ¢1rf5 tsryit4e as$6bto detrnin8 wtsther Ihore 18 wy Indical￿Tr Ihal as$81s nave sjffeifxl iryb)XfWi ILW It any s￿1 Irxlulion ex￿1$. r8cov8r8W amounLof tr.e assÈi i8 estrnaied ￿ IKttÉrttt dÈtÈtftM tr.É Èxter:oY)È ItrPaTment ￿s$ (rf any). IA Cash and cash egui¥alw Cash and rash equN3lenis Ir￿￿e czsh dpgt15iis hed d.IxII V•ilh ba(s. at￿￿ sFK¥l-lertn liqud InVBsknen vilh original ￿￿ritES ofivee morttts or ess. and bank overdrab BartE ov¥dr8ft$ are within t￿￿owIng5 cutt2DI IiabilitiEs

INDEPENDENT OPTIONS (NORTH WESTI (A COMPANY LIMITED BY GUARANTEE) NOTES TO THE FINANCIAL STATEIAENTS (coKllNUED) FOR THE YEAR ENDED 31 MARCH 2025 Aceountiry pol￿1$ (contin￿•d) 1.9 Finsn¢lg1 w)strurnths Tie chanty has elerted 10 3Wy the of SeC1th￿ 11 "Basr InSu￿e￿$. aThJ sell￿n 12 Oth FinanGial InstNrnwts1ssues' ol FRS 102 lo ¥Jl of 11sfirka￿I1 InStr￿M￿lS. Fin8ncial Instsumvnts aig reUNJni￿ inthgth8rty¥ balarv th8etthgn I￿￿81￿Y b9(xxn twly lo thEI contfgct￿l ptovisi()sof Ihè v)Strumèni Financial assets are oflset Ihe ￿eta￿U￿￿ presenw In fnanGi¥ slaternwts. 15 a legglty enlorceabltr io ￿ oll fe(wnÉÈd arYV)unts attd thÈ ￿ten￿on w seiue on a basr4 or ty realtstr e assei and S￿￿e Ii&dily Sr￿11•n￿￿Y. 8asic fInanC￿lassets Bas￿ financkql 8$8eb. Inc4￿￿$b￿lS rdstr a￿1 bank tlan￿. 8re iirfK41ty measuf￿ 81 Irwwctirjn pF Including tr3r$action iy)81s avd subwbwl,yiat￿ (x)s'. usrg the effeclive i￿terest melhThd L￿￿5$ 81f8TYJemwi C￿111￿￿8 8 financing Ir8rwlK)i. It-.T8ns¢iKM) 1$ trwur$d 8t J)8 pr(ssÉTrn: ¥¥lue ol lh ruturè re￿￿ts diSu￿nted * a markd iè of interest FnaThtid aets classrfi￿ as recab￿ wrthin orne yÈar are not aM0￿se￿. 8asi¢ finanGMlI￿&IIrt1eS Bas￿ fin&Dcral IK4bliti8s. Ir£￿dI￿ (¥lors ar￿ ba￿k kw3nsare al IranSacti￿ unless the arr$Th)trn￿t con¥￿￿te$4flVn•Tr) tr•nsattt￿. ¥Jtwe Ihe debl Instrumeni is n?sured 81 the we$enl value rLture paymentsdlsc￿nted alz rna￿et rate of irferest. abilitEs dassif￿d a5 P3yab Wrthin anp yearare mt amorusea. Debt instr￿ntS are subse(pJenlty ￿ried atamorDsJ COSL Us￿9 Ih&effeclrrfe Inte[861 raie Tn81hod. Trsde crethtors areotrAig2tions kn payfor Goots u serV￿eS t￿thaVE acquired In trftardinzry course of 0￿ra￿￿nsIr￿ SU￿[$. Amunts klaya￿ È tLqssthed a5 Iiabi trayrnetrt IS Quewithin one year orss. 11 not. pre5ente¢ as rKJn-IwrE￿t ￿￿11￿. Tth GrwJilL)rs arE tE(￿n￿d tfansaElion and 5LJbsequeridy at amort￿& thp ￿ErESt rneth(xJ. OEreGu9rnion of rma￿al liabilifre5 FinanGial liabilitiesare dB.9￿nI58￿ cPwiity's tAigati(￿S expwe ￿ ar9 d￿h¥g￿j Dr ¢¥nGdled. 1.10 Efflployeo beneffts ci& of any Unus￿ hdKlay 15 reuNJrvsed Irb the Ir the eTryiknyees Se￿￿ Bre recdved. Teminabon benerrts are rec0J￿d immèyiawyas an e¥pensetenthe cnanty ￿ SJernor￿t￿￿Y ccnrrttted lo terrninaie Ihe efvment Dlan empoyee or lo ter￿natiUll ben2f 1.11 R8tlr•ment ben•ffitS Payrnents to Ijmtritxts￿ retrernwl tEnth ￿herT￿5are a5 aTr expev52 a5 they fall due. 1.12 CliFnt avsots liabilities ¢hanty hold> w.•¢sM beha￿ underwtri¢h dfjenllur￿s are pa￿ di￿￿Yt0 ttr ch8fity. ehanty Is Mt gènerally lith as a fortI￿a￿unts. 14-

INDEPENDENT OPTIONS (NORTH WESTI (A COMPANY LIMITED BY GUARANTEE) NOTES TO THE FINANCIAL STATEIAENTS (coKllNUED) FOR THE YEAR ENDED 31 MARCH 2025 crttlcal esUms and Judgements Iv t applic2￿0￿ rrf the charitr¢s a[x￿jnll￿ w￿ieS Ir_'stees are requwed to makejudgewEDls. e51irnates and assumpih)isaDoul Iht (tyny assts iThai ao teaaiiy aPp8￿n-. IrJn otner&urtes. T esiThaies ar assoc￿..ea assumpt￿￿$ based cr •1$￿T￿l expenen¢e arf OtnerT￿Lo￿ ihai ty)nsioered to be rdevan-_ Athal rBsults may differ fraTh estimates ￿ urA#atyng a5sumpkns ae IAI an on￿Ang bBsi5. Revsth)ns la £D￿ntir￿j estin￿leS are rec(gnised Ir tre penud I￿ vthich the e5tsmBle ￿ ￿￿se￿￿￿ere the alfecls thèl penoo. or In the perN)d of the rewsh)n 8nd tJture teriod5 ￿tte[e Ihe r-visAJ) alleds t#)th cJrrentarK Irture p￿$. Crltlcaljud￿m￿nts AccTua15 and delerred Incrrfne Lrru&l8 and defrt8d IncoTh• Wl8Te¢ 8ièmBnts b88ed rm man4om8nl ￿￿e￿alK)nt. IAknng irto accounl v￿oUS faclor5 releva￿ to rtem. Thetharty recogntsed accn￿LS ard detEr￿d ir￿rJrne at 31 Ma'ch Z025 of £161,71912024- £155.￿71. Bad debts Pro￿510￿ Pfovisions are la￿Irt￿$ ofurtertain iimiry and Iherefcrfe in fflakiro a r4iaWe Wirnaie of the qwnlum and TW of11a￿111￿s judswwl apd re￿a￿a￿j at rep(Mting ¢ale The charity reca9nised a bad deb: provis￿ * 31 Kl¢h ?025 of£Nil12024- £￿3) The gr￿ ye¥renLI valLe £107 O1812wg4-£273.￿?I. D•pro¢iation T￿ chanty eXerci%esIL￿W￿nt in e5DMaThg the useftl eccocffl￿ lrfe c4 Veh￿$. crynwterequipmenta rrttings. L¢a***old prowrty valual10 Pines valuotiun 13 in ¥ra(wurf5 at £6(M).000. ThLry atTKunl (3kulalpJ by the loFleES. 15-

INDEPENDENT OPTIONS (NORTH WESTI (A COMPANY LIMITED BY GUARANTEE) NOTES TO THE FINANCIAL STATEIAENTS (coKllNUED) FOR THE YEAR ENDED 31 MARCH 2025 Income from acuvllles UNos¢ri¢t8d Unr•strl¢tgd fund$ frjnds 202$ 2024 Centr cha￿tab￿ atliwihe5 17.068 25.967 Shared cha￿tab￿ admhes 3.106 Short Break8 Chantsbk aclikntses 618.41 179.875 Supportod LNing Chantats￿ adikniues 4.786.5B5 4,854.670 Tho Cenlre CharilalTr￿ ¥cliknili89 16.637 13.556 5.438.712 5,077.174 v￿￿$trict•d Unrestrl¢t•d fvnd lund$ 1025 2124 FundraLsing event5 ?.149 11.621 Exwnditwè on ¢hailiab￿ adi¥iti•s C•ntrAI Short Br•Jks Support•d Th• Contr• Livin 2025 TotAI 2025 ?￿25 2￿29 2Q25 Slsff costs 461.455 40.J 457.686 249.￿1 3810.602 45313 4.567.3S1 4D.394 715,812 DeprecialK>n and Vnpairment Olker o)Sts 54.414 197.495 6.217 959.535 304 375 4￿8.097 5153 5.323.537 Anglysis by fund UnreslricieJ lurwjs 959.535 3D4.375 4 Cv)6.097 51.530 5,323.537 16-

INDEPENDENT OPTIONS (NORTH WESTI (A COMPANY LIMITED BY GUARANTEE) NOTES TO THE FINANCIAL STATEIAENTS (coKllNUED) FOR THE YEAR ENDED 31 MARCH 2025 Exwnditwo on Charilab￿ acli¥iti•s (contin￿•d) Pr•viw$ y••r". Cortr4 Shor4 LIVOS Shtyl 8rès $upport¥d Tho Cwlr• Li¥fing T¢tl 2024 2024 2024 2024 2Q24 DireclGosts Sksff costs 496.148 1￿231 4048.024 59811 4,78¢214 Depre¢i81ty7 8nd inp8imwl 40.676 5>2.114 40,876 635268 Olhercosts 121 45 418 49.971 7767 I.D58.93B 121 235 649 4097.955 67 578 5.46D.158 Arbalysls byfund 1.058.938 235 649 4 097.995 67 578 5.460.158 Net movemEnt in lurK15 2025 2124 Th& nel rnDvetnent staled after chargi Fe85 payal￿e fow Ihe aLwJilof IhF chanty's financval slalBttvts Dewec121ion of owned lawibk rAel assets LD55￿ dIsE￿al of tangible fixed assets 12.wo 40.394 6,930 40.676 600 Trustees None Df the tru51Ee5 a￿Y COnneCtEd Vjilh thErnI leceiv￿ any remunErébon or bEnefits frL¥n Gharity Uiing the ye81 Employees Thp average m￿lbIY nurr*ef oferyknyees duriro Ihe 5Earwas.' 2028 Murthr X24 Number Pf0¥1￿(￿ 0f￿r$ 36Y Mawtmeffttana administrattsn 153 173 30 Total 183 203

INDEPENDENT OPTIONS (NORTH WESTI (A COMPANY LIMITED BY GUARANTEE) NOTES TO THE FINANCIAL STATEIAENTS (coKllNUED) FOR THE YEAR ENDED 31 MARCH 2025 (contin￿•d) Empluymont¢osts 2025 2124 Wgges and salaries SocK31 security rnsts Olhef P8nBIffl IXh5Ls 4.078.1)98 JS2.263 136.970 4.325.578 348.556 110.080 4.567.331 4.7PA.?14 T￿ numberoferrW)yees whts anrvJal rwnunetaiwyb was lh E60.QW Is as rolky￿. 2025 Murnber 2Q24 Number £60.001 - £70,OQQ R&mun•ratknn of kèy mwomAntF4rsDnn The ￿mu￿ra1￿￿ of ￿eY rnawernent vtss asfdknws.. 2025 2QZ4 Aggregate CoMper￿tiC 227.331 223.836 kEy rnanagetryrt PE[s￿r￿ ￿ ￿￿5￿rE[l ID Ihe kam. 10 OthBr Pxpe￿￿ltUr0 Vnr•strietd Unrastriet•d nds 2025 funds 21124 Net knss on dispDsal of tangible fvved &%SBtS 600 11 Taxatio chanty IS Exempt trom Laxabon C￿ rts Ad￿leS Al it5 InCfxfÈ IS apr4Èd forcharitable purFx)ses. 18-

INDEPENDENT OPTIONS (NORTH WESTI (A COMPANY LIMITED BY GUARANTEE) NOTES TO THE FINANCIAL STATEIAENTS (coKllNUED) FOR THE YEAR ENDED 31 MARCH 2025 12 Tan4lble flxed 858ets LaÉÈhold FixtLvÈS and Tolal Cost w ¥￿￿atIO At 1 Awil 2024 AadKTr)ns Dispusals 53D.526 125432 31,951 123.2531 1.255.958 31,951 140.0501 11&7971 Al 31 2025 513729 134 130 1.247.85 Dopre¢iation and impairrnenl At 1 Awil 2024 D&wecialiOD charged in ttE year Eliniiatec I￿ respacl of disptsas 328.468 11.524 116.F971 e1,402 28 870 387.870 4D.3g4 126,6681 19.B611 At 31 Marts) 2025 321.195 .411 401.806 Carryino amount At 31 Marci 2025 191534 ,719 8462S3 At 31 2024 204.05e 64,030 868,088 Lthisehdd ￿lId1￿5V￿re rev￿￿ed in Ihe yevKAJ5year bythe Trustees rjn of r4)en Tr£rketvalue. The ustèas believe thai the va has rKA f￿M yeartoojrrwi yèar. At 31 March 2025. had the rev￿￿ assets been Ca￿e¢ at h￿t￿(CO￿t ￿s5 ￿cJrrm11ated depreciation and accumulated impalnneni ￿$se> tAeircaryffj am￿n..￿OU￿] ,aYe been ￿rOXiMatel>, £7T,SC712J24- £80.4361. 13 D•bto 2L125 2124 Amount$ l¥lling dL Within y•r'. Trade deb OLh8'deblor5 PrÈpaymentsand 3c¢ruÈd inuJme 107.019 273.059 343 155.644 J278 197.297 429.046 14 Cliwt monios ehanty holds treha￿ OISer￿￿E users. At 31 Thlarch 2025 th22m￿nI lan ben£lfal service L￿erS wa% £215.43512024- £2DO,8791. TIE Cknarty abo hdds In &v￿GeOf$er¥￿ ￿[￿1#e0 aThJunling to £ 1,167.036 12024 £685.7871 19-

INDEPENDENT OPTIONS (NORTH WESTI (A COMPANY LIMITED BY GUARANTEE) NOTES TO THE FINANCIAL STATEIAENTS (coKllNUED) FOR THE YEAR ENDED 31 MARCH 2025 15 Loans and overdrafts 2￿25 2￿24 Bank 1266 10.194 pa￿bI2￿rt￿n year 1.266 10.194 The ￿.terTh loan5 are secur8d by [￿ed ttsyES over year6. 16 Crnditors.. amounts lalliny y￿1 ZD25 24 Bank oans Oih8' Laxalion and SOL¥al secwl Tradè credrtws Othe. (xedil(YS 15 1.266 84 245 92.893 1.488.445 161 719 10.194 71,794 84.805 1,260.9Q7 155.967 Auruas and deferred iThcorne 1.828.8 1,583.867 lrtbJded irn lJh¥ Credibys ¥rEtrtunts fttsiv8d in ¥Jwanc8 ¥nd ibe4Strni mty$ hekj whi¢h arythnttty£1.382.471 2024.£866 6661 17 R•tir?ment beneffit s¢hBms 2025 2024 D&fined cDntributioTh schorrw4 Ch¥gÈ Io Pfl)fit orknss In ￿s￿e￿ of¢effin& xhÈmÉs 135.970 11D.08Q charity opwale6 a defined Contr￿¢10￿ p8n￿￿ pjl qualify¥￿ ￿ADy8￿5. The a&sets ol the xhem8 ar sep8ratety from Idlhe Charity In an Indepenoenty 8thinistwed frjnd. 18 Restricted fund5 TfE restricted fuia5oFlhe th3rity comwse the urExpewled Wances ofth>nakn5 4￿1 grdm5 hel¢ ￿ trust SLptytio specrfic cO￿JitIonS &y d(r(Ys a5 to icw rNay b8 used. At 1 April 2024 At 31 Mai¢h 2125 Don8ti0ns for reskncted use Children and F*knly Cent 6.164 6.164 5.753 5,753

INDEPENDENT OPTIONS (NORTH WESTI (A COMPANY LIMITED BY GUARANTEE) NOTES TO THE FINANCIAL STATEIAENTS (coKllNUED) FOR THE YEAR ENDED 31 MARCH 2025 18 R•stiietAdlunds (contin￿•d) Pr•viw$ y••r". Al l April 2023 At 31 M8r¢h 21124 Don81Mx)$ for re￿￿tLed ustr cniklren ond F¥nly CentrÈ 6.164 6.164 5.753 5,753 Chill￿n Family Cenire (ftyTrerly RW siartl È a fLWyOW9 chik1￿n ar￿ tsMilies ctrmmenceé on 1 *wil 2013 19 UTrre$iri¢tsd furn At I 2024 IrKominy R•￿U￿¢￿ At 31 March 2fj25 Future r4pibl End structur81 ry¢4ecl Norv40(xJ Iu Rewaluabun res&VeS General fuThds 237.$38 91.541 516.635 1142.7121 237,538 91.541 518.635 125.3881 5.440.861 15.323.537) 703.￿2 5.440.861 15.323,5371 82D,326 Pr•viou8 year.. At I 2023 Rosout¢06 At 31 Mar¢h 2124 Future c2prfai am Structtjrai ru Ntsr￿ fur RevaluBtyuD re5etVE3 General fuTrds 237.S38 91.541 516.635 229.251 237.538 91.541 516.835 114E.7121 5.1)88.795 15 4￿.758) 1.074. s.￿8 795 15.480.758 702.002 De￿gnated fund5 are hekt for t(Avths fuiure raixial pri¥eds 21

INDEPENDENT OPTIONS (NORTH WESTI (A COMPANY LIMITED BY GUARANTEE) NOTES TO THE FINANCIAL STATEIAENTS (coKllNUED) FOR THE YEAR ENDED 31 MARCH 2025 ATralysls ol ne¢ 858ets betwi fvnds Unr¢gtrlclod thJnds 2025 Rgslri¢lgd frjnds 202S Tot•1 2O2S At 31 March 2025= TangitA8 asEet5 Curréni 8gset&'lliabilthsl 846 253 (25.92TI 846.253 120.1741 5.753 820.326 5.T53 826.079 Unre$tyithd lund5 2024 Reslrithd JrK15 Tot•1 2024 2024 At 31 Ma￿h 2024: TangiNe asse16 c￿r￿n1 asseWlliabilit$l 868.088 1165.0861 868.088 1159.3331 5.753 703.(M)2 5.753 708.755 21 Operatlng lease Gomrnltmprts Operatsng wse rwÈséni rentals p8yarAe by C￿nY forCerta￿ of ts Pfl>PÈrties. The wse Is for a tetTh 0127 Y￿r& Y+ilh a weTrt In 7 yEa15 atyj 10 yEatly aftEr Ihai. At the tÈpnrtiVJ eno (tÈ Me thanty hao ttrfJrure mlnknum lease payments under non.cancellle operJing l&ws. whicb fail Que as 2025 24 ￿e ye3r Bei%veen Iwo and five yea In over fivB yeaT5 e6.300 265 200 1.3CQ.425 66.300 265.200 1.315.725 1.64Q.¥25 1.7Q17.225

INDEPENDENT OPTIONS (NORTH WESTI (A COMPANY LIMITED BY GUARANTEE) NOTES TO THE FINANCIAL STATEIAENTS (coKllNUED) FOR THE YEAR ENDED 31 MARCH 2025 Events alterthe rewllng date a re5ulto a Care l)uality Corrrfri4yon fffQC' In5peth"on June 2W25. StockFAIrt Metropdttan Countsi I'SMBC" ltermina￿ Iwr corfradwm Ir%Jeptrr(i 0p-.￿s{￿￿h we￿) fortTht SUFPly of Supportca Llving seryices. I he tyity ¢1 the s￿rfat ltre Charyty I￿Sferred Ta the eriity iakw over these sem$ Sm￿1 number of staff Y￿re made iedundart. SM8C havE ￿rE￿I to C￿-￿￿elh￿ ShDrt Break with ts Charity As 3 re5ullof this kn55 of Ir¥x)ffwJ. th8 Ch￿ty tY85 recon￿1￿￿jTh DI ￿1[ Th8 dir￿orS ha￿e c{v￿dered ltre new ￿gets forecasts pr(￿u(sI and o)nswthem to be r￿￿Ornable and as resultoflhis theyv￿11 to knptthÈ gow LI￿r￿ weparrw these fiTranci slalemÈnts. 23 Related Pa￿ trHn¥ctlons There were rK) reiateo paty transacDQnS the ¥tar. Cash genèrnted fr•mllabs0￿td 4JpeMi• 2025 ZlJ24 SurrAu$lldeficitifr￿1he year 117.324 (J71.9631 Adlu5tmènts for". (G81n￿$S ￿ dis1￿$¥1 of fixed asts DeF(eciaiion and Impal￿e￿l0f assets 600 40.676 40,394 M)vements in worklryg ¢awtal: Decrease In de￿015 Increase In ufditrys 231749 253 ￿￿9 8.534 298.595 Ca¥h g¢nprated fromllaty¥wl)od tyl op8rntion¥ 643.296 123,$581 Anal￿1¥ of ¢hAn90s in ￿ fun¢ls At 1 #)24 cABhf1￿ AtJI IA0Teh202S Cash at baokand In YJS.28B 615.￿9 1.611,097 LoarL4 tAlliry (knÈ within year (1D.1941 8.Y28 11.2661 98509L 624 737 1,609.831

This docuLnent ivas delii.-ered usiiig electronic communications and authenticated in accordance ￿'1th Ilie registrals rnles relating to electronic fomi, autlientication and manner of deliN.-ery under section 1072 of the Companies Aul 2006.