REGISTERED COMPANY NUMBER: 02796791
REGISTERED CHARITY NUMBER: 1031066
REPORT OF THE TRUSTEES AND
FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
FOR
ACCESS FOR LIVING

ACCESS FOR LIVING
CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
Pa9e
Report of the Trustees
1to5
Report of the Independent Auditors
6t08
Statement of Financial Activities
Balanc8 Sheet
Cash Flow Statement
Notes to the Cash Flow Statement
12
Notes to the Financial Statements
13to20

ACCESS FOR LIVING
REPORT OF THE TRUSTEES
FOR THE YEAR ENDED 31 MARCH 2025
The trustees who are also directors of the charity for the purposes of the Companies Act 2006. present their report with
the financial statements of tre charity for the year ended 31 March 2025. The trustees have adopted Ihe provisions of
Accounting and Reporting by Charities.. Slalement of Recommended Practi￿ applicable to charities preparing their
accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 102)
(8ffectsve 1 January 20151.
OBJECTIVES AND ACTIVITIES
The charitable company was formed to maintain and manage residential care homes and other fomis of accommodation,
lo provide care. support and advice to enable people with learning difficulties or disabilities to live in their own homes.
In addition, the company is active in all areas surrounding the care and well-being of people with leaming difficulties or
disabilities, including whenever possible the continued impiovernent In available services.
The Company's Articles of Association were updated in April 2023
Maln obJe¢tlves for the year
These were to'.-
Retain all existing servi￿$ and gain additional services
Reduce reliance on one purchaser by diversifying into other boroughs and other Servi￿ types.
Provide a quality service responsive to seNice users needs. Ensure all quality standards are met, and maintained.
ensuring a CQC rating of Good is fflained lor improved onl.
Strategles for achlevlng those objectlves
Main strategies for achieving these objectives are.'_
Review of previous tenders, identifying areas where these could be Strengthened,
Marketing Access for Living in other boroughs, and making links with Commission&rs.
Proacts'vely s88king opportunib'6s in Lewisham and other boroughs, attending Market Warming Events, and
evaluating opportunities.
Introduction of Quality Assurance Workbooks, quality and CQC standards are regularly revlewed at Management
Meetings
Person Centred Plans, which are based on the individual's n8eds and future plans. These aré
reviewed regularly, and monitored al staff meetings and supervisions.
Introduction of a monthly Servi￿ user forum, as well as continuing with annual Servi￿ user's questionnaires,
ensure that all members of staff have received comprehensive training, including Induction for new staff,
Introduction of a family forum which tre Chair of the Trustees chairs, as well as continuing with an annual
questionnaire.
All of the above are monitored as part of our Quality Assurance process. with a quarterly report to the Trustees on Key
performan￿ Indicators.
ACHIEVEMENT AND PERFORMANCE
In shaping our objectives for the year and planning our activities, the trustees have considered the Charity Commission's
guidance on public benefit.
During the year Access for Livirig wntinued to provide support to individuals with learning disabilities living in their own
homes. This includes support to 5 people in a Registered Care Home, 18 people in Supported Housing and 35 people on
an Outreach basis.
Examples of the day to day activities would include'.-
enabling services users to develop new skills,
assisting with personal care lif necessary),
helping service users lo maintain their home cleaning, shopping, cooking,
helping service users find employment,
supporting servic8 Users to participate in activities going out to cinema. concerts etc,
supporting seNice users to go on holiday,
supporting people with medication,
supporting people with their finanTrs - completing benefit forms etc.
Access for Living has contracts with the London Borough of Lewisham and London Borough of Bromley to provide support
to individuals with leaming disabilities. Access for Living did not undertake any fundraising activities.
The only volunteers during the year were the Trustees.
Page 1

ACCESS FOR LIVING
REPORT OF THE TRUSTEES
FOR THE YEAR ENDED 31 MARCH 2025
ACHIEVEMENT AND PERFORMANCE {Contlnuedl
Review of Objectives:
The delay in renewing the TenderFramework within the London Borough of Lewisham meantno newserwceswere tendered
in 2024125, limiting opportunities to grow our provision. Existing Supported Living contracts have been extended, ensuring
continuity of care.
We also received a 'Requires Irnprovement, CQC rating., however, we have already implemented c18ar actions lo address
the a￿aS highlighted and a￿ confident these steps will support us in achieving a 'Good' rating at the next inspection.
FINANCIAL REVIEW
The company made a profft in the year ended 31 March 2025 £357,131 {2024'. loss of £102,547}. The Management
Committee considers the performance of the company during the year lo be satisfactory.
At the balance sheet date, the company has a cumulative surplus of £1,118,24412024'. £761,113) of which £90,000 has
been designated by the Management Comm ittee lo be held as reserves to provide for potential costs arising on any future
termination of the company's contract
Resarv6s Policy
The company maintains a policy on r8s8rv8s such that sufficient reserves are retained to cover potèntial redundancy and
other costs should the company's contracts not be renewed.
At 31 Mar¢h 2025 the dlréctors consider that £90.000 contingency re8eNes is sufflclent for this purpose. however this
amount and the ￿selveS policy will be reviewed in March 2026. Tris is based on the understanding that if a Servi￿ is lost
then the dlrècl support staff are eligible to be TUPE'd lo the new provider.
Flnancial Dependency and Golng Concern
Most of thé current services are funded through thè London Borough of Lewisham. The service for 1 seNic8 user is fund6d
by London Borough of Bromley.
There arè separate contracts for thé Registered Car8 Home and each Supported House16 contracts in all).
The Committee, Directors and Senior Management Team have produced a strategic plan to retsin current contracts and
explore opportunities in neighbouring boroughs for newladdilional conlracls. Work will also be undertaken to diversify the
client group witrin Lewisham
The Outreach services are contracted on an individual basis, and the duratron of the contracts varies.
Investment Pollcy
There are no restricts'ons on the charity's power to invest The investments held by the company, which are all in interest
béaring bank accounts. have been aGquir&d in accordance with the powérs available to the Management Committee.
FUTURE PLANS
Aims for 202512Q26
These are to"_
ensure that all all service users are supported to live In their own homes, parbcipate in their local communities
and develop as individuals in the context of the following 6 core values.. Empowering, Person Centred, Outcome-
focused. Holistic, Flexible, and Safe.
ensure that service users and their families have the opportunity to influence the services they re￿1ve and
ensure finance stability of the company Including diversification.
Page 2

ACCESS FOR LIVING
REPORT OF THE TRUSTEES
FOR THE YEAR ENDED 31 MARCH 2025
FUTURE PLANS IContlnu8d)
Key Objectives and how they will work
To relain all existing seNices and regain services up to the profile in 2019 making Access for Living the provider of choice
for 24 hour residential support for People with Learning Disabilities eVIden￿d by providing 10 residents'al {24 hour)
support sesvices including Bargery Road.
To future proof the organ15ation by extending AfL support provision to other boroughs, support arèas, or individuals in
order to reduce reliance on one purchaser.
To control costs lo ensure that monies are utilised effectively. including use of agency staff. This will indude improved
monitoring systems, and review of suppliers le.g. utilib'esl.
To consolidate Outreach and its income, through expansion. This will be done by cor)tinuing to provide flexible high quality
ser4ice, maintaining good relationships with the social work team, ensuring that the cost of outreach support remains
support remains competitive and by regularly reviewing the optimal level of staffing required.
STRUCTURE, GOVERNANCE AND MANAGEMENT
Constitution
Access for Living is a private charitable company, limited by guarantee and registered In England, number 02796791.
Mombers, liability is limited lo £1 each. Th8 company is also a Registered Charity, number 1031066. The company is
govemed by ils Memorandum and Articles of Association.
Trustee8
The Management Committee during the year cornprised the following trustees, who were also the members of the company
and directors of the charitable company during the year,.
M Moorey (Chairl
R Dixon (Treasurer)
J Bowden
J Crowléy
The Management Committee determine the general poli¢y of the company in accordance with the company's
Memorandum and Articles. The day to day management of the company is delegated to the Directors and their staff.
Trustees are appointed lo the Management Committee at the invitation of the existing Management Committee,
subsequent to a review by the Management Committee of their suitability, No trustee had an Interest in any contract or
arrangement of a material nature with the company during the year under review.
Mèthods for recruiting and appointing trustees
If an individual wishing to join the Board approaches AFL then we would initially provide information about the organisation
and the role of the Trustee, and ask them to supply a CV. The next step would be to arrange a meeting between them.
the Directors and a Board Member, following which they would be invited to sit in on a Committee Meetr'ng. The final step
would be for them lo confim they wished to join the Board, and for a vole lo be taken.
Policles & procedures for Inducting and training trustees
All new Tru51ees are given a Trustee Induction Pack. on￿ they have joined the Board, arrangements are made for them
to meet with the Directors, and lo visit a setvice. They would also meet W1th other Committee Members, and if they had
not served as a trustee p￿ viously training on the role and resportsibilities would be organised Ma an external ag&ncy.
Risk Management
The company's major risks as identified by the trustees and reviewed regularly via a Risk Log and systems set up to
manage them.
The company's operations are regularly subject to external audit by London Borough of Lewisham Joint Commissioning
and Care Quality Commission, and are also reviewed continually by the trustees as part of their management of the
company.
Page 3

ACCESS FOR LIVING
REPORT OF THE TRUSTEES
FOR THE YEAR ENDED 31 MARCH 2025
REFERENCE AND ADMINISTRATIVE DETAILS
Registered Company number
02796791
Registered Charity nurnber
1031066
Registered office
Unit 9
Southbrook Mews
Southbrook Road
London
SE18 8LG
Trustees
M Moorey
R Dixon
J Bowden
J Crowley - Resigned 7 October 2025
S Connor- Appointed 4 April 2025
Company Secretary
M Tatum
Audltors
Azets Audit Services
Statutory Auditor
2nd Floor. Regis House
45 King William Street
London
EC4R 9AN
Banker8
Handlesbanken
Corinthian House
Galleon Boulevard
Dartford
DA2 6QE
Key management personnel:
Directors
B Kelly
M Taturn
Service & Development Managers
K Gal6-Corkér
T Glyn
C Major
K Powley
Page 4

ACCESS FOR LIVING
REPORT OF THE TRUSTEES
FOR THE YEAR ENDED 31 MARCH 2025
STATEMENT OF TRUSTEES RESPONSIBILITIES
The trustees (who are also the directors of Access For ￿VIng for the purposes of company lawl are responsible for
preparing the Report of the Trustees and the finanaal statements in accordanco with applicable law and United Kingdom
Accounting Standards (United Kingdom Generally Accepted Accounting Practice).
Company law requires the trustees to prepare financial staternents for each financial year which give a troe and fair view
ol the state of affairs of the charitable company and of the incoming resources and applicab.on of resources, Including the
income and expenditure, of the charitable company for that period. In preparing those financial slalements, the trustees
are required lo
select suitable accounting policies and tren apply them consisténtly.,
observe the methods and principles In the Charity SORP,.
make judgements and estimates that are reasonable and prudent.,
prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charitable
company will continue in business.
The trustees 8re responsible for keeping proper accountlng 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 slalements comply with the
Companies Act 2006 They are also responsible for safeguarding the assets of the charitable company and hence for
taking reasonable steps for th8 prevention and detecti'on of fraud and other irregularities.
In so far as the trustees a￿ aware..
there is no relevant audit infonmalion of which the charitable company's auditors are unaware., and
the trusle6s have taken all steps that they ought to have taken to make themselves aware of any relevant audit
infomalion and to establish that the auditors are aware of that information.
AUDITORS
The auditors will bè proposed for re-appointment at the forthcoming Annual Gèneral Meeting,
This report has been prepared in accordan￿ with the special provisions of Part 15 of the Companiès Act 2006 relating to
small companies.
Approved by order of the board of trustèes on 7. 10. 2025 and signèd on Its behalf by..
Ms Tatum - Secretary
Page 5

REPORT OF THE INDEPENDENT AUDITORS TO THE MEMBERS OF
ACCESS FOR LIVING
Oplnlon
We have audited the financial statements of Access for Living (the 'charilable company'l for the year ended 31 March 2025
which comprise the Statement of Financial Activities, the Balance Sheet. the Cash Flow Statement and notes lo the
financial statements. including a summary of signiffcant accounting policies. The financial reporting framework that has
been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial
Reporting Standard 102 The Financial Reporting Slandard applicable in the UK and Republic of Ireland (United Kingdom
Generally Accepted Accounting Practice).
In our opinion the financial statements..
give a true and fair view of the slate of the charitable company's affairs as al 31 March 2025, and of ils incoming
resources and application of resources, including its income and expenditure, for the year then ended.,
have been propedy prepared in accordanTr with United Kingdom Generally Accepted Accounting Practice,. and
have been prepared in accordance with the requirements of the Companies Act 2006.
Basis for oplnlon
We conducted our audit in accordance with Inlemalional Standards on Auditing IUK) IISAS (UK)) and applicable law. Our
responsibilities under those standards are further described in the Auditor's responsibilities for the audit ol the financial
statements section of OUT report. W6 ar8 independent of the charitable company in accordance with the ethical
requirements that are relevant to our audit of the financial slalemenls in the UK, induding tho FRC'S Ethical Standard. and
we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe thatthe audit evidence
we have obtained is suff cienl and appropriate to provide a basis for our opinion.
Conclusions rela￿ng to going concern
In auditing the financial slalements, we have concluded that the trustees, use of the going concern basis of accounting in
th6 preparation of the financial statements is appropriaté.
Based on the wort< we have performed, we have not identified any malerisl uncertainties relating lo events or conditions
that, individually or collectively, may cast significant doubt on the charitable company's ability lo continue as a going
con￿rn for a ￿rIOd of at least I￿e1ve months from when the financial statements are authorised for issue.
Our responsibilities and the re5ponsibililigs of the trustees with respect to going concern are described in the rélevant
sections of this r8porL
Other Informatlon
The other infomation compnses the information included in the trustees annu81 report, other than the financial statements
and our auditor's report thereon. The trustees are responsible for the othèr information contained within thè annual report,
Our opinion on tre financial slalements does not cover the other information and, except to the extent otheNise explicitly
slated in our report, we do not express any forn of assuranTr conclusion Ihereon. Our responsibility is to read the other
information and, in doing so, consider whether the other information is materially inconsistent with the financial statements
or our knowledge obtained in the Course of the audit or otherwise appears lo be materially misslalgd.11 we identify such
material inconsistencies or apparent material misststements, we are required lo determine whether this gives rise to a
material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that
there is a material misstatement of this other information, we are iequired to report that fact.
We have notring to report in this regard.
Oplnions on other rnatters pres¢rlbed by tho Companles Act 2006
In our opinion, based on the work undertaken in the course of the audit..
the information given ITh the trustees, report (incorporating the dire¢lors' reportl for the financial y8ar for which the
financial statements are prepared is consistent with the financial statement5', and
the trustees, report has been prepared in accordance with applicable legal requirements.
Page 6

REPORT OF THE INDEPENDENT AUDITORS TO THE MEMBERS OF
ACCESS FOR LIVING
Matters on which we are required to report by exception
In the light of the knowledge and understanding of the chantable company and its environment obtained in the course of
the audit, we have not identified material misstatements in the directors, report.
We have nothing to report in respect of the following matters in relation to which the Companies Act 2006 requires us to
report to you if, in our opinion..
adequat8 accounting records havé not been kèpt. or rèturns adequate for our audit have not been receivéd from
branches not visited by us,. or
the financial statements are not in agreement with the accounting records and returns., or
certain disclosures of directors, remuneration specified by law are not made., or
we have not re￿iVed all the information and explanation5 we require for our audit., or
the Injstees were not enlilled to prepare the financial slalements in accordance with the small companies, regime
and take advantage of the small companies, exemptions in preparing the directors. report and from the
requirement lo prepare a strategic report.
Responslbilitles of trustees
As explained more fully in the trustees, responsibilities statement set out on page 7, the trustees (who are also the directors
of the charitable company for the purposes of company lawl are responsible for the preparation of the financial statements
and for being satisfied that they give a true and fairview, and for such inlemal control as the trustees detemiine is necessary
lo enable the preparation of financial statemènts that are freé from matérial misstatement, whether due lo fraud or èrror.
In preparing the financial statements, tha trustees are responsible for assessing the charitable company's ability lo continue
8s a goirKJ concern, disclosing, a5 applicable, matters related to going concern and using the going con￿rn basis of
accounting unless the trustees eithér intend lo liquidate the charitabl8 company or to cease operations, or have no realistic
alternative but to do so.
Auditor's rospon$lblllties for the audlt of the flnanclal statomant8
Our objecb'vés are to obtain reasonable assurance about whether the financial ststements as a whole are frée from material
misstaternent, whether due lo fraud or error, and lo issue an auditor's report that includes our opinion. Reasonable
8ssurance is a high level of assurance, but is not a guarantee that an audit Conducted in accordance with ISAS IUK} will
always delect a material misstatement when it exists. Misslalement5 can arise from fraud or error and are considered
material if, individually or in the aggregate, they could reasonably be expected to influence thé economic decisions of users
taken on the basis of these financial stalemenls.
Irregularities, including fraud, are instances of non-compliance with laws and regulations. We désign procedures in line
with our responsibilities, outlined above, to detect material misstatements in respect of irregularilies, including fraud. The
specific procedures for this engagement and the extent to which these are capable of detecting irregularities, including
fraud is detailed below..
Reviewing the reports of any regulatory insp8Ctions carriéd out in the year.,
Enquiry of management and those charged with govèrnance around actual and potentl81 litigation and claims as
well as actual, Suspected and alleged fraud.,
Reviewing minutes of meetings of those charged with governance.,
Assessing the extent of compliance with the laws and regulations considered to have a direct material effect on
the financial statements or the operations of the company through enquiry and inspection.,
Reviewing financial statement disclosures and testing to supporting documantation lo assess compliance with
applicable laws and regulations.,
Performing audit work over the fisk of management bias and override of controls, including testing of journal
entries and other adjustsnenls for appropriateness, evaluating the business rationale of significant Iransactions
outside the normal course of business and reviewing accountsng estimatès for indicators of poÈential bias.
Because of the ir)herent limitations of an a￿11, there is a risk that we will not delect all Irregularities, including those leading
to a material misstatement in the financial statements or non<0mplian￿ with regulation. This risk increases the More that
Complian￿ with a law or regulation is removed from the events and transactions reflectad in the financial statements, as
we will be less likely to become aware of instances of non-complian￿. The risk is also greater regarding irregularities
OCCUrriKE due lo fraud rather than error, as fraud involves intentional concealrnent, forgery, collusion, omission or
mbsrepresentalion.
A further description of our responsibilities is available on the Flnanclal Reporting Council's website at..
https".Ilwww.frc.org.uklOur-VVorklAuditlAUdit-and-assuranTrlStandards-and-guidan￿ISlandardS-3nd-gUIdanCe-fOr-
auditorslAuditors-responsibilities-for-audiVDescription-of-auditors-responsibililies-for-audit.aspx.
This description forms part of our auditorfs report
Page 7

REPORT OF THE INDEPENDENT AUDITORS TO THE MEMBERS OF
ACCESS FOR LIVING
Use of our report
This report is made solely lo the charitable company's members, as a body, in accordance with Chapter 3 of Part 16 of the
Companies Act 2006. Our audit work has been undertaken 50 that we might state lo the charitable company's rnembers
those matters we are required to state to them in an audiloff s report and for no other purpose. To the fullest extent pemiitted
by law, we do not a￿pt or assume responsibility to anyone other than the charitable company and the Charitable
company's members as a body. for our audit work, for this report, or for the opinions we have formed.
&￿t- SLrknLLJJ
John Howard (Senior Statutory Auditor)
For and on behalf of A2ets Audit Services
Siatulory Auditor. Chartered Accountants
2nd Floor. Regis House
45 King William Street
London
EC4R 9AN
Date..
20 November 2025
Page 8

ACCESS FOR LIVING
STATEMENT OF FINANCIAL ACTIVITIES
FOR THE YEAR ENDED 31 MARCH 2025
2025
2024
Notes
INCOME AND ENDOWMENTS FROM
Donations and legacies
Charitable activities
Residential care homes and accommodation
2,444,014
1,863,191
Investrllentinmme
Total
2,4SO,539
1.871,527
EXPENDITURE ON
Charitable activities
Residential care homes and aGcommodalion
2,091.161
1,971.827
Other
Total
2.093,408
1.974,074
NET INCOME
357,131
(102,5471
RECONCILIATION OF FUNDS
Total funds brought forward
761,113
863,660
TOTAL FUNDS CARRIED FORWARD
1118244
761 113
The notes fomi part of these financial statements
Page 9

ACCESS FOR LIVING
BALANCE SHEET
AT 31 MARCH 2025
2025
2024
Notes
FIXED ASSETS
Tangible assets
11
260.331
259,894
CURRENT ASSETS
Debtors
Cash at bank
12
341.419
651431
179,350
513030
992.850
692,380
CREDITORS
Amounts falling due within one year
13
1134,9371
1191,1611
NET CURRENT ASSETS
857913
501219
TOTAL ASSETS LESS CURRENT LIABILITIES
1,118,244
761,113
NET ASSETS
1 118244
761 113
FUNDS
Unrestricted funds
Designated fvnds
Gèneral funds
15
90,000
1028 244
90,OC
671 113
TOTAL FUNDS
1118 244
761,113
These financial statements have been prepared in accordance with the special provisions of Part 15 of the Companies Act
2006 relating to charitable small companies.
The financial statements were approved by the Board of Trustees on
its behalf by,
and were signed on
-Trusl
The notes fomi part of these financial statements
Page 10

ACCESS FOR LIVING
CASH FLOW STATEMENT
FOR THE YEAR ENDED 31 MARCH 2025
2025
2024
Not&s
Cash flows from operatin9 activities:
Cash generated from operations
145 287
Net cash provlded by operatlng actlvities
145,287
Cash flows from Investlng actlvStiès:
Purchase of tangib5e fixed assets
16,676
Net cash provided by (used in) investing
activitles
18.678
Change in cash and cash equlvalents In the
reporting period
Cash and cash aquivalènts at tha beginning of
the r•portlng perlod
138,401
1100,071)
513030
813 101
Cash and cash equlvalents at the end of the
reportlng period
651431
513030
The notes form part of these financial statements
Page11

ACCESS FOR LIVING
NOTES TO THE CASH FLOW STATEMENT
FOR THE YEAR ENDED 31 MARCH 2025
RECONCILIATION OF NET INCOME TO NET CASH FLOW FROM OPERATING ACTIVITIES
2025
2024
Net income forlhe reporting period las per the statement of financial
activities)
Adjustments for:
Depreciation charges
{Increaselldecrease in debtor5
Increasel{decreasel in creditors
357.131
{102,5471
6.449
(162.069)
56,2241
3,458
{108,8751
124 569
Net ¢ash provlded by operating actlvltios
145 287
Page 12

ACCESS FOR LIVING
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDEO 31 MARCH 2025
ACCOUNTING POLICIES
Basis of preparatlon
These financial statements have been prepared in accordan￿ with the Financial Reporting Standard 102 "The
Financial Reporting Standard applicable in the UK and Republic of Ireland" the Companies Act 2006,. and the
requirements of the Statement of Recognised Practi￿, Accounting and Reporb'ng by Charib'es (effective 1 January
2015). The financial statements have been prepared under the historical cost convention.
The financi21 statements are presented in sterting 1£) which is also the funcb'onal currency for the charity-
Going concern
After revEwing the charity's forecasts and projections and taking into account the economic conditions and possibl8
trading perfomiance, the trustees have a reasonable expectation that the charity has adequate resources lo
conb'nue in operational existence for the foreseeable future.
The charity reStruCtu￿d at the end of 2022, and are predicting a deficit in 2025, which the charity has unrestricted
funds to cover.
The charity therefore continue5 to adopt the going concern basis in preparing its financial ststements.
Judgements and kgy sources of e8timation un¢&rtainty
The PFeparalion of financial statements requires management lo makè judgémènts, estimates and assumptions
about the carrying values of assets and liabilities that are not readily apparent from other sources, The estimates
and underlying assumptions are based on historical experien￿ and other factors that are considered lo be relevant,
Actual results may differ from these estimates,
The estimates and underlying assumptions are reviewed on a continuing basis, R8vi8ions to accounting estimates
are recognised in the period in which the estimate is revised if the revision aff8cls only that period, or in the pèriod
ol the revision and future periods if the revision affects both current and fijture periods.
Legal gtatus
The charity is a company limited by guarantee and has no share caprtal.
Publ1¢ Beneflt
The charitable company meets the definition of a public benefit entity under FRS 102.
Income
Income Is recognised when the charity has entitl8ment to the funds., any performance conditions attached to the
income have been met-, il is probable that the incom8 will be received,, and that the amount can be measured
reliably.
Donation income including core grants. sponsorship, donations and gifts is included in full in the Statement of
Financial Activities when re￿1Vable. Grants, where entitlement is not conditional on Ihe delivery of specific
performance by the charity, are recognised when the charity becomes unconditionally entitled to the grant.
Incoming resources from charitable activities includes income from care homes and other accommodatlon.
Inveslrnent income which Includes interest on funds held on deposit, is included when receivable and the amount
can be measured reliably by the charity., this is nom)ally upon nolifiGation of the interest paid or payable by the
bank.
Paga 13

ACCESS FOR LIVING
NOTES TO THE FINANCIAL STATEMENTS - CONTINUED
FOR THE YEAR ENDED 31 MARCH 2025
ACCOUNTING POLICIES - continued
Expenditure
All expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all
costs related to the category. Expenditure is recognised where there is a legal or constructive obligatson to make
payments to third parties. il is probable that the settlement will be ￿QuIred and the amount of obligation can be
measured reliably. 11 is categorrsed under the following headings..
Expenditure on charitab18 aclNlties Residential care homes and accommodation.
Irrecoverable VAT is charged as an expenses against the activity for which expenditure arose.
Allocation of support and goveman¢6 costs
Support costs are those that assist th& wotk of the charity but do not directly represent charitable activities and
include governance costs. administrative office function costs, depreciation HR and recruitment and premises
costs. They are irpcurred directly in support of expenditure on the objects of the charitable company.
Governance costs comprise all costs involving the public accountability of the charitable company and its
compliancè with regulations and good practice. These costs include costs related to the slatulury audit.
Tanglbla fixed assets
Tangible fixed assets are statement al cost less accumulated depreciation.
Depreciation is provided on all tangible assets, at rates calculated to wnle off the cost of each asset on a straight
line basis ovér the assevs estimated useful lives as follows..
Freehold land
Freehold buildings
Fixtures and fittings
Office equipment
Not depreciated
Over 50 years straight line
25O/o1330/¢ straight line
250￿ on cost
Taxation
The charitable company is considered lo pass the tests set out in Paragraph 1 Schedule S Finance Act 2010 and
therefore il meets the definition of a charitabl8 company for UK corporation tax purposes. Accordingly, the charity
is pol8nb.alty exempt from taxation in respect of income or capital gains received within categories covered by
Chapter 3 Part 11 Corporation Tax Act 2010 or Section 256 of the Taxation of Chargeable Gains Act 1992, to the
extent that such income or gains are applied exclusively to charitable purposes.
Fund accountlng
Designated funds - these are funds $81 aside by the trusteés out of unrestricted general funds for specific future
purposes or projects.
UnTestn'cted general fvjnds - these are ftjnds which can be used in accordance with the charitable objects at the
discreb'on of the trustees.
Debtors
Additional contract income receivable is measured at the amount due to be received. Prepaymenls are valued at
the amount prepaid.
Cash at bank and in hand
Cash at bank and cash in hand includes cash and short term highly liquid investments with a short Maturity of three
months or less from th8 dale of acquisition or opening of the deposit or similar account.
Creditors and provisions
Creditors are recognised where the charity has a present obligation resulting frorn a past event that will probably
result in the transfer of funds lo a third party and the amount due to settle the obligats'on can be measured or
eslmated reliably.
Other creditors and accruals are recognised at their settlement amount due.
Page 14

ACCESS FOR LIVING
NOTES TO THE FINANCIAL STATEMENTS - CONTINUED
FOR THE YEAR ENDED 31 MARCH 2025
ACCOUNTING POLICIES - continued
Financial instruments
The chaTity only has financial ass8t5 and financial liabilities of a kind that qualify as basic financial instrument. Basic
financial instruments are initially recognised at transaction value and subsequently measured at their settlement
value with the exceptlon of bank loans which are subsequently rneasured at amortised cost using the effective
interest method.
Operatlng leases
Rentals 8pplicable to operating leases, where substsntialTy all of the benefits and rSsks of ownership remain with
the lessor. are charged to the Statement of Financial Activities as incurred.
DONATIONS AND LEGACIES
2025
2024
Contributions towards p8nsion costs
INVESTMENT INCOME
2025
2024
Bank interest
8336
INCOME FROM CHARITABLE ACTIVITIES
2025
2024
London Borough of Lewisham
Bargery Road Registered Care Home- Lewisham
Bargery Road Registered Care Home- Bromley
Outreach service
Other voluntary income
1,612,824
426,692
83,235
315,193
1,334,833
183,964
44,706
299,688
2444 014
1863,191
CHARITABLE ACTIVITIES COSTS
Support
Costs
{See note 61
Direct costs
Totals
Residential care homes and accommodation
1920 426
170735
2 091161
Page 15

ACCESS FOR LIVING
NOTES TO THE FINANCIAL STATEMENTS - CONTINUED
FOR THE YEAR ENDED 31 MARCH 2025
SUPPORT COSTS
Support Governance
servlces
costs
Administratlon
Totals
Residential care homes and accommodation
170 735
NET INCOMEI{EXPENDlfURE)
Net incornellexpendilurel is staled after chargingllcrediting)".
2026
2024
Auditors, remuneration
Auditors, remuneration for non-audit work
Depreaalion - owned assets
9,000
4,020
8,400
2,640
3458
TRUSTEES. REMUNERATION AND BENEFITS
None of the trustees received any remuneration in the year12024', £Nill.
Trustees. expenses
Dunng the year, none of the Trustees had expenses reimbursèd12024. £Nill
STAFF COSTS
2025
2024
Total staff emoluments for the year were as follows..
Salary costs
National insurance
Pension costs
1,673,921
158,201
1,576,084
142,395
1884 $90
1762 928
Included in salary costs are amounts paid lo agency staff of £44,798 {2024.' £61.9961.
Included in staff costs are amounts cat8goris8d as Outreach costs of £233.31012024.' £248,683}
The average number of people, excluding Iruslees, 8mployed by the company during thè year amounted to 56
12024.. 54), of which 412024.. 41 were administrative.
The number of employees whose emolumènts fell within th8 following bands. were..
2025
2024
No.
£60,000 - £70,000
Pension contributions lotalling £nil12024'. £nil) were made to final salary Schemes in respect lo the above higher
paid employee.
Pension contributions relate to contributions to money purchase pension schemes for certain staff and lo a
Govemment Scheme or NHS Superannuation Scheme on behalfofcertain other staff. At the balaTr￿ sheet date
5 staff (2024." 51 were accruing benefits under money purchase pension schemes, and nil staff {2024.' nil) were
accruing benefits under final salary schemes and 50 staff12024: 441 were accruing benefits under the defined
conlributs.on workplace pension scheme, NEST.
Page 16

ACCESS FOR LIVING
NOTES TO THE FINANCIAL STATEMENTS - CONTINUED
FOR THE YEAR ENDED 31 MARCH 2025
STAFF COSTS (continued)
The key management of the charitable company comprise the Trustees, the 2 Directors, th8 4 Service and
Development Managers12024. 51.
The Trustees do not receive any rerrtuneration for this role.
The total employee benefits of the key management personnel for the charitable cnmpany were £317,275 {2024'.
£262,154).
10.
COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
Unrestricted
funds
INCOME AND ENDOWMENTS FROM
Donations and legacies
Other grants
Charitable a¢￿VItIeS
Residential Care homes and accommodation
Investment incomé
1,863,191
Tota5
1,871,527
EXPENDITURE ON
Charltable activities
Residential care homes and accommodation
1,971,827
Other
Total
1.974,074
NET INCOME
(102,5471
RECONCILIATION OF FUNDS
Total funds brought forward
863.660
TOTAL FUNDS CARRIED FORWARD
761 113
Page 17

ACCESS FOR LIVING
NOTES TO THE FINANCIAL STATEMENTS - CONTINUED
FOR THE YEAR ENDED 31 MARCH 2025
11.
TANGIBLE FIXED ASSETS
Freehold Flxtures and
property
flttings
Office
equlpment
Totals
COST
Al 1 April 2024
Additions
Disposa15
262,372
11,053
5,936
63,878
950
337.303
6,886
At 31 March 2025
262,372
344 189
DEPRECIATION
At 1 April 2024
Charge for year
Eliminated on disposal
17,977
2,248
2,991
2,250
56.441
1.951
77,409
6,449
At 31 March 2025
NET BOOK VALUE
Al 31 March 2025
242 147
11.748
At 31 March 2024
244 395
8062
7,437
259,894
Includéd in Freehold prop8rty is £150.000 (2024.. £150,000) rèlating to land.
12.
DE8TORS., AMOUNTS FALLING DUE WITHIN ONE YEAR
2026
2024
Additional contract income re￿1vabl&
Other debtors
Prepayments and accrued income
317,194
5.028
147.148
1,293
341419
179 350
13.
CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025
2024
Trade creditors
Other creditor5
Accruals aTrd deferred income
2.832
59,919
2,000
129 242
132 105
134937
191,161
13a. DEFFERED INCOME
2025
2024
Al 1 April 2024
Addibon5 during the year
Amounts released lo income
90,600
91,279
90,6001
blJ.6(J]
At 31 March 2025
91,279
.600
Page 18

ACCESS FOR LIVING
NOTES TO THE FINANCIAL STATEMENTS - CONTINUED
FOR THE YEAR ENDED 31 MARCH 2025
14.
LEASING AGREEMENTS
The charity had total commitrnenls under an operating lease as follows..
2025
2024
Expiring..
Within one year
BetNeen one and five years
In more than five years
39,51)0
92.852
39,500
132,352
At the 31 March 2025 the charity had annual commitments under an operatin9 lease
as follows..
2025
2024
Expiring..
Vmlhin one year
Betheen one and five years
In more than five years
39,500
39,500
15.
MOVEMENT IN FUNDS
Net
movement In
lund3
At 114124
At 3113125
Unrestrlcted fund5
General fvnd
Redundancy costs
671.113
357,131
1,028,244
90,000
761,113
357,131
1,118,244
TOTAL FUNDS
761 113
357 131
1118 244
Net movement in funds, included in the above are as follows..
In¢omlng
resources
Re8our¢es
expended
Movement in
funds
Unre8trictod funds
General fund
2,450.539
(2,093,408)
357.131
TOTAL FUNDS
2.450.539
(2,093,408)
357.131
Page 19

ACCESS FOR LIVING
NOTES TO THE FINANCIAL STATEMENTS - CONTINUED
FOR THE YEAR ENDED 31 MARCH 2025
16.
MOVEMENT IN FUNDS {continuedl
Comparatlves for movornent in funds
Net
movement in
funds
At 114123
At 3113124
Unrestricted funds
General fund
Redundancy costs
773,660
1102,547)
671,113
90,000
863,680
(102,5471
761,113
TOTAL FUNDS
102 547>
761.113
Nel movement in ￿nds, included in the above are as follows..
Incoming
r680urces
Resources
expended
Movernent in
funds
Unr•strictgd funds
General fund
1,871,527
{1,974,074)
1102,5471
TOTAL FUNDS
1,871,527
(1,974,074)
(102,5471
Designated funds form part of unrestricted funds and relate to amounts sel aside by th8 Trustees lo m6el spècific
future requirements of the organisation. The above designated fund was established by the directors to cover for
Potential redundan¢y costs arising on any future termination of the company's major contract.
17.
CONTINGENT LIABILITIES
Supported Living contracts are awarded for each proj8ct for up to S years, with each service user al the project
having an individually costed contract.
The Registered Care home is owned by Access for Living, wlth each servicè user at the projéct having an
individually costed contract.
The company also has spot contracts for Outreach services.
The Directors have designated £90.000 of the company's reserves lo cover potential redundancy costs.
18.
RELATED PARTY DISCLOSURES
There were no related party transactions in the year.
COMPANY STATUS
19.
The company is1imited by guarantee and does not have a share capital. The liability of the members in th8 event
of winding up is limited to £1 each.
Page 20

ACCESS FOR LIVING
DETAILED STATEMENT OF FINANCIAL ACTIVITIES
FOR THE YEAR ENDED 31 MARCH 2024
2025
2024
INCOME AND ENDOWMENTS
Donations and legacios
Other income
Investment In¢ome
Bank interest
6,525
8,336
Charitable activitie8
LSLHA
LSLHA (Bargery Road)
Additional contracts
Other voluntary income
1,612,824
509.927
315,193
1,334,833
228,670
299,688
2 444 014
1863 191
Totsl Incomlng rosources
2,450,539
1,871,527
EXPENDITURE
Charltablg activities
Salaries
Salaries - Agency cover staff
Recruitmant costs
Community development
Bargery road expenses
Statutory fees
1,592,120
69.160
362
233,310
34,451
1,441,194
73,052
1.515
248,883
36,621
1,920,426
1,803,685
Other
Fréehold propety
2,247
2,247
Support costs
Admlnlstration
other professional costs
Rent and rates
Heat and light
Printing and stationery
Photocopier costs
Telephone
Expenses and sundry costs
Hospitslitylinformalion days
Health and safety
Travel and subsisten
Deprecialion charge
Office cleaning
Office security
Insurance
Repairs and renewals
Personnel ser4ices
Office equipment
Bank charges
3,821
55,127
11,978
1,741
3.238
10.811
7,809
3,645
3,131
1.347
4,202
10,400
1,802
16,952
740
260
6,461
634
55,924
17,209
1,755
2,250
9,448
5,032
2.461
4,742
877
1,211
10,259
1,880
18,653
206
5,625
607
144,099
138,139
This page does not form part of the statutory financial statements
Page 21

ACCESS FOR LIVING
DETAILED STATEMENT OF FINANCIAL ACTIVITIES
FOR THE YEAR ENDED 31 MARCH 2025
2025
2024
Supportservicos
Payroll services
Training
10.780
8,075
Governance co$t$
Auditors, remuneration
Auditors, remuneration for non-audit work
16,146
13,254
9,000
8,400
Total resources expended
2,093.408
1,974,074
Net Income
367 131
102.547)
This page does not form part of the statutory financial statements
Page 22