Cb*rfty ￿#S1r*I￿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 W3*s}
1022680
¢(wnpawry number
02560910
Registsred offiGe
Martxjry
Ro
Cheshi
5K4 5NL
Authlor
Cha¢wck & Cowyam. (Ma￿hesterl knfflited
Ch*iÈtd 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 finarK*i
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 RecOff*Mw￿ec Pta¢Dce t￿￿¥01e toth*rr.*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 5ec*on 382 ofthe C￿￿Act 2(￿. he Strategic Rerth required ofmediu
and larye comwn*s 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 dis*lities. acquirec L¥Hii i-jwes atKJ rne￿al hpath needs. enablirvJ to enipy varEd
and less ig)i3tsd liv*$ In doing so wa al$0 gNe 5UP*rt8nd ¥sy¥.¥rc4 f¥mili8s ¢¥te
We stnveto work in partiiership he suwrt. fanMl*s. (xrers wfess￿Tba& in order to th8ir
interests In a way that is per50tFcWrf￿j arKI neeth oteach ID aw3y1hat aim5 to tE S￿cIr￿t0 thpir n￿d5
and preferentts.
Dunng the financial yearto J1 M2rth 2025. the Ch2nty %*)rked to ￿h￿vett¥S rnI￿L￿ in Ihr2e rnan ways..
the Sh(xt &eak8Ser￿e.
by YunniThJ a va*ty of ￿8Y ar#1 r￿Je￿lO￿al &thvities fcr ser￿e usetsatml Ihe ¥￿￿er [X*￿M￿1ty fri>m ih
owganisation's dettica18d Chikjren ￿ Fatnily Centre Iyhe Centre").
piovicing Survth1 LI￿n9 S8rvr*$ 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¥eft*nts
During financial yeBrlh8 ch￿rIty TTwJ8 pmgws In a Df Br￿. tho tp8l"Eat*n 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¥ Crmmiss*Jn 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 1*IEfrywfEd th31 the
Short er8ak5 8nd the a(Iivilos ruq Irom Tr*) C8ntre ¢wkJ be fi*r¢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 Ip5pec*up 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 po*er 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$. p8rt cu1￿yg￿ (ww)l ewntsrn￿ ￿1ft￿¢. arkj Thal thulo be rn8diry 8¢(wible. 8y
this de(xsw cash fijrds are in intgresU)8arng UK dew%it ￿>￿ts.
Finan¢ial
Revièw of Ihelinaficiai yèar
a resuh of the restrudurirv4 ￿le￿re¢ to un￿r keYdeve￿￿Pn15 a*ievevErrts, the Cbatity inCu￿e￿ a sutplus of
£117.324 during Ihe year cr￿pared a (èf￿1 n Ihe prev￿ ￿Of￿a71.
The Charty CDnbnues ID be in newi31ions io sell a LeaselK>kl BUi￿l￿g (knMy*ll 35"Ttte Pin25 Ifora surn CA)￿￿￿&rab1Y in
XC83s ol ts carryin9 valu8.n 8hB81.
Go￿g CGncern
APer ma<ing arpropnaie INwiw, ￿ irytste￿ hwe a ctt*ty Th8$ adequaitr les￿re￿$
contsnue In oxr8oonil exis*rte 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
stak*hol¢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 $th12try a ul inL*knI5 the SU[V￿ We r(th5t 8afryuardins
poli¢ias prt￿$￿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 str*yy 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* tr*sth 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. 1rfepe*lenlOptKffts 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&. ltr*refcr@. $8ta strategy tr¥.will ￿lkI lh8 of in the fu￿re,. (x)nsxl8ring thi&
SitU8tron. the tnjstees rrmitor Ihe Ca$￿ 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-t*aiiw 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 c*anty $ÈxpJsÈ¢. In p*bthiartt)osè rdatÈo to thè trpÈraill)ns and
rinan*s oftne charily, ano are ￿l$fied that syaern5 aThJ ￿￿￿e￿re$ are n F*e ￿ 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¢quif*i bwn Injw*s. 8ntl mgnt81 P•alth f*8ds
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 fand*s 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
IResgr*d 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 wsiL*lily ofthe Ttus*es *￿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 bl*1 ng and rglriro mwnbers 4NJitlvf(v r*eSEd
I Ihe eoard ol gi¥* Iheir bme vOl￿￿rity r8CW¥8 no I)¥￿1￿ Ch8rity Any8%p8n*s 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
man8g8m*nl 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$p¥ring Ihostr financial 8t*emai1s. raq￿￿j I(b
. sde0tsultsb￿ accounting and then apptythem c￿￿stenty.
- tsbservethe Meth￿ts p￿nts￿e5 irn Ir* Ch8thes SORP".
- rnakejud9emenls arnd esti￿￿lesthat are ￿SOnable and prthlent
- slalE whp".her applic*le UK Acu>unty S￿￿2rd5 have been su4ed b any rT￿ten31 depariures disdt>sBd aThl
explained the finarK4al stal8tnents",
- prepare Ihe fin￿¢1¥1 s181grrwus ￿ the g>ng Il ryPffVK4te to Frfesume th81 ts Charity
tx>nlinuè in opèrètio
The trusiees ale respwsih￿far keerry adequate accwntiry words".hal thsclD* ￿lh reasonab￿ ￿t￿racy3t any tirre Ihe
finanu4 po$itoD of the Charity aryl en?14e to ensure Ihe firyarKia sl*Trents 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*)￿ <kfK￿1lY A(￿pIed At£vuniing
Praclwl.
In opinion. the financial stalernents
gi￿ a Irue fair Stsle of the Charitab￿C¢*￿rrfs 8ffAirs As al 31 2025 and Intoming
resources and applIcats￿ of resources, fttlkne yearlher eThled.'
have bev kvoperty prep8r&J ￿ xccrfdance wilh Unby IrW)m Gervaly Ac(£rled Att￿￿ting PractKe'. and
have Deen prepared In actoroarb*with the wurementsoftt* Aci 2006.
8asls ftsraplnlon
We conducled our auckt in acccidarKe Intemabcffj81 StaMard50n PJJoth"w IUV11&4s ILPKII an¢ applKabie la*. Our
re5powbilrtes under ￿Ose slar¥Jards are furt￿￿0e￿nbed IA the AlKI￿S lortlpe audil Dfthe finanaal
5ec*DD ofourreport We aTe ir¢9￿￿ent of'.rye chaDly ￿ atxX￿daVce *ilh ethul requir8wents that
relward to DU. aL￿11 ofihe In2ncial statements ir) the UK. rdthiwj the FRCS E-.h￿l sland￿￿. and have M￿lled our
.hpr ethical responstxlrfEs in acco[dan￿ ￿r.￿ ItrEsp tequirewEnts We b2 ieve tratthe ajdit eviden￿ w£ bave obtained is
suthcÈrnt and approwate ta promde a baSisfor￿r￿n￿ffi.
Cgnrlusions rclabng tvgoing
In &J￿ill￿..he fisran¢i9 $iateTrDiS. have ￿n￿l#l8￿ l)ai lh8 InJs*68' Lthofik* b￿$ of¥tsuniing In lh8
preparal&in of trÈ fina￿21 ststements 15 approwia1e.
Based on the wort we ha¥E [erf0m￿ we have Dot bjenti￿ aDy materfai uwtalnles rektiwto eyenb orcondioons trk2t
Irwjividual y vr coiectsvely may ￿st SIgr¥￿￿1 doubt ￿ Ihe charty's ab*tylD (xIntsr￿￿aS a 9oing co￿￿ for a perth clat
leasl thelve tngnths frD[n'￿t￿n finarKial stalery￿nls are auth(wi5ed fyi&we.
Our reswnsibilitie5 3Trd the resFKJnSitslitres af lhetrus￿S wilh Wto gtxry fXXKHll ate described ITr the rele¥ant
sÈctk)ns of tris report.
othe( inFormation
Tk* Other infomi8lk)n c(mp￿sth8 inftyn¥lwJ) ITh￿￿1￿1 in 8Mu81 s18t6m￿ts and our
authlorfs report lryereon. The ILstees are reS￿￿￿e lor'the ther ¢Ots￿e￿ within fr annual report. Our (Pin￿
on the financial st3*rnents doe5 fKIt rnrlbeothei nfrThatiov a￿j we to exwESS any tonn of assur3r￿ r￿nClusi
Ihereon Our ie$pDn$*ilily 1$ 10 rEad L* th nlorttraJor artd, domw w. tonsidei ￿Elh¢r IFt OlhEf InformgiK)n 1$
fflaig1i8lly incollsisl8ntwilh Ihg fiqancial s&lerr&?Is (K d>tsir*J in'.he rJ)UfSg crf audil. 01 olh9misg
8ppeirs to be MI￿rIgIlY rt*$l8ted If we Hjenltty such Thkèter*l (* apfyprènt m81trfial Miss￿.￿ments. wè 8
requiiad lo dèlgmiine 4*hèlh¢rth6 Gqvés risè ¢Da rr￿1$￿1 n*stal&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
Responslblllt*5 oItNs*es
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
9f*e 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*$ ft*1h* ¥uditotlhofirn*n¢i81 $1¥1•1
W* h8vtr b¥¥n aPKwJiniknY as 8udiior v￿er ¥èthn 144 of-.h¥ c￿3-d￿ A¢1 2011 8rwJ in a¢ryyd8rth with th8 Act ¥nd
relward rEgulath￿s math or glfE&* thersutKkf
Cur D&ediv25 arp io o*lain r8aSry￿b￿ asSUtarKe abtyJt**Etrvthe finaDck31 ststetnents a5 a ¥vhL4e arB fre8 fr(Yn mateTal
misslAl&menl. ¥¥hether due-.0 frsud and lo tssue ar aUdI￿S r￿￿t￿￿-. ndudes our orA4ion Re8sonatAe 8ssur5Jn
is a high levd Ofa￿UranCe but 15 Tklt a guaranteeth3tan ￿ tcar<j￿ r acrctdarD3 %vilh ISAS IUKI wl ah¥ays delecl a
mA￿rI£l missratÈmÈnl fftn rt eXI￿S lALSStsl￿reTrtscaTr ansE frrjm fradc or ÈrrrK and ale ttffl4￿ered rriSterKs1 *. 1ndr41dL￿IlY
or In the aggreg¥.e. Ihey COU￿ reasor8bly be expecte¢ to Infiuerce of user5 on iTre basis of
these finanGial statetnents.
The extetrt lo whKth PYLKeduresare (zkthoTdoiecLTw iryui8ritses. It￿￿]1￿ tra￿. is detailed bBh)w.
Extetrt to whlch the a￿1¢ wa5 COll5klered capable ol dplecllry iffEyularttlps. ir*clUdi￿9 fraud
Thg nature ofttre IndustryaThY in thi-Tr It￿ ty 0￿.￿85. Ihe contro envirwm8ni and bU¥r￿J$S perfomiwce
I￿u￿1￿9 key drivers for Jonus18V8ts ￿rfo[r￿ar￿e teiwls.
Obltc¥))e of enqwies of l￿-￿11￿j w*tF.ermanwerywrt was aware of any instances of
non-c￿￿[A￿ance with Liws arKI reguLityors. and wheth2rn*nagement had krhyhledge Dfany3Ctual. sus%ded. or
211egÈd fraud.
Id￿rtity￿w. evaIL￿tIn9. aid CO￿p1￿[￿j with UTwsatKI rryuLqiK
DeteGbng atvJ re5PDll(*rs tD1￿ Dsks offr3uI
iTrfrmal est￿ls￿d lo wilualE risks ieated tD 1[a￿j ur r￿-(c¥[W￿l￿£BW7Lh LTh5 IEgulalvJTrs.
ThB vLtc(xTre ol diSCu￿(WI5 er¥Jage￿￿1 lea
Th8189al and reguLqtrNy frary￿][k ID wTrith tharilb'(wrol&s. parfKxAartri Ihose fBgulation5 %*thich hav
directeffect￿ the finanttA Stste￿ts. Sl￿b &% CcMnronEs Ad 2trf)S. Charilw SORP. ChaTitiES Act 2011 Charities
Cornmjssilxl. pe￿5￿]￿5 andtax W51atiM. 01 %¥1￿h h￿1 a furMlar￿e￿1aI effect on *e DperatioD5 of thp i*aTity.
I￿ul1￿9 General Da> PrrAec￿￿ requrements. Anb.Mteryand Crywption and Hea*h and Safety ai Work A￿.
Autht responsè io risks idèniilied
Our prO￿￿reS io reS￿d io r￿kS Icwtsf*d ￿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 managgff*nl 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¥opri*nes5 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 ￿Sir*S$￿all(￿kA￿ o¥any >ob)ifiranl ￿￿r￿￿ons1haI 8re or the ntynkal ￿r$* of
bu5ine55.
W8 81$0 (oTrMnl(¥￿ rel8*Jnl NJentifie¢ knarKI and LKd•ili* fr¥L￿j r￿kS lo 81 wgagemenl1o•m
and r6main￿ 8￿rtt0 aw i￿1G>tiO￿ts of or laws￿￿ wegLlalrfNts ihrwb)ul Ihe a￿lL
There ¥e Inhere￿. limitatk?ns In the ￿dit described abo¥e. the [urtherrerr￿wea non-coryiaNce with la%*5
and regulations arp thp £¥Ents avd trarr63cII(￿s ￿fietted ? Ihp fi￿c￿ slaleTr*nts. tts2 IikP￿.WP would becoTrÈ
aware ￿ them. Mso. rtsk of a maltr4￿ ￿l$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 Charil*s (A￿nIS and
Reports) RegUla￿￿S 2m8 a￿ell %tr*k bas J￿r￿ker so that *e mgptstste lo Ihe dwrity's trustees those matt47rs
Lye èr8 requ ￿ lo $1118 to-.hem irn an t￿11¢￿$ i*p<xi To Ul8 lul*l exl8ni permiNed by18w
not 8ccwl or assume re5wrstility to anywe cdherth* the ctsrity Ihe ch>ity'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 reqL*r8d 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 w*ne
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￿ •cwr*3ied 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 t*3Dfy 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 near2*E.
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 reasan*le 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 InrAyne*fil be re￿Ne￿.
Cash donthons we r&￿gnEed ¢x)'etsypi. Olber ¢joNA￿S 8rtt Ihe i*arity 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 oer*fil 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¢8i*d ¢i￿lY ie thai 8th1ty Sh*8d ¢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#wJni*8rga8 81kJw*J 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 r*i*ly 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$thld impro¥tyhwis
FI￿￿￿ fitbrys
N4
15% th) a od￿r￿j b8l*te bè*$
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 JX*ivrt￿.
1.7 lfflpairmoTr1 of r￿ed asseis
Al e*h r*portiry and d¥io ¢haTity r6v*s t￿* ¢8tyr¥ amtsunts ¢1rf5 tsryit4e as$6bto det*rnin8 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:o*Y)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 t*lan￿. 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$d 8t J)8 pr(ssÉTrn: ¥¥lue ol lh*
ruturè re￿￿ts diSu￿nted * a markd i*è of interest FnaThtid a**ets classrfi￿ as rec*ab￿ wrthin orne yÈar are not
aM0￿se￿.
8asi¢ finanGMlI￿&IIrt1eS
Bas￿ fin&Dcral IK4bliti8s. Ir£￿dI￿ (¥*lors ar￿ ba￿k kw3nsare al IranSacti￿ unless the
arr$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 atamorDs*J 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 or*ss.
11 not. pre5ente¢ as rKJn-IwrE￿t ￿￿11￿. Tth GrwJilL)rs arE tE(￿n￿d tfansaElion and
5LJbsequeridy at amort￿& thp ￿ErESt rneth(xJ.
OEreGu9rn*ion of rma￿al liabilifre5
FinanGial liabilitiesare dB.9￿nI58￿ cPwiity's t*Aigati(￿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¥pense*tenthe 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 esUm*s 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 def*rt8d 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 8rè*s $upport¥d Tho Cwlr•
Li¥fing
T¢t*l
2024
2024
2024
2024
2Q24
DireclGosts
Sksff costs
496.148
1￿231
4048.024
59811
4,78¢214
Depre¢i81ty7 8nd inp8imwl
40.676
5>2.114
40,876
635268
Olhercosts
121
45 418
49.971
7767
I.D58.93B
121
235 649
4097.955
67 578
5.46D.158
Arbalysls byfund
1.058.938
235 649
4 097.995
67 578
5.460.158
Net movemEnt in lurK15
2025
2124
Th& nel rnDvetnent staled after chargi
Fe85 payal￿e fow Ihe aLwJilof IhF chanty's financval slalBttvts
Dewec121ion of owned lawibk rAel assets
LD55￿ dIsE￿al of tangible fixed assets
12.wo
40.394
6,930
40.676
600
Trustees
None Df the tru51Ee5 a￿Y COnneCtEd Vjilh thErnI leceiv￿ any remunErébon or bEnefits frL¥n Gharity
Uiing the ye81
Employees
Thp average m￿lbIY nurr*ef oferyknyees duriro Ihe 5Earwas.'
2028
Murthr
X24
Number
Pf0¥1￿(￿ 0f￿r$ 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 m*womAntF4rsDnn
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•striet*d 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
L*aÉÈhold 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 ¥rEtr*tunts 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 SL*ptytio
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 bet*wi 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.cancell*le 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 fiTranc*i 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 as*ts
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.