2023-03-31-accounts

MlIkWARWICKSHIRE SOCIETY FOR MENTALLY HANDICAPPED CHILDREN AND ADULTS A COMPANY LJMITED BY GUAIL4NTEE- NOT HAVING A SHARE CAPITAL FINANCIAL STATEMENTS 31 MARCH 2023 Registered Complny No: 2560195 Register￿ Chxrity No= 1040654 •AC142CSN• 1111212023 COMPANIES HCWSE A12

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MtD-WARWICKSHIRE SOCIETY FOR MENTALLY HAf4DICAPPED CHJLDREP4 Af4D ADULTS A COMPANY LIMrrED B Y GUARANTEE- f40T HAVINC A SHARE CAPITAL YEAR ENDED 31Jt MARCH 2023 INDEX REFERENCE AND ADMINISTRATIVE INFORMATION TRUSTEFS, REPORT AUDrroRS' REPORT io. STATEMENT OF Fif4ANCIAL ACTivrriLS ii. COMPAIL4TIVE STATEMENT OF Fif4ANCIAL ACTIVITILS 12. BALANCE SHEET 13. STA TEMEPIT OF CASH FLOWS NOTES TO THE FIiYAP4CIAL sfA TEMENTS 22. INCOME AND EXPETr4DVTURE ACCOUNT

MJD-WARWICKSHIR£ SOCI8TY FOR MENTALLY HANDICAPPED CHILDREN ANDADULTS A COMPANY LJMITED B Y GUARANTEE-NOT HAVING A SHARE CAPITAL Pagt I REPORT OF THE TRusfEES FOR THE YEAR ENDED 31 MARCH 2023 REVERENCE & ADMINISTRAfwE INFORMATION CHARITY NAME: Mithwarwickshire Society for Mentally Handicappa Chiidrtn and Adults and krtown as Way Ahead Support Services CHARITY REGISTRATION NO: I(￿10654 COMPANY REGISTRATION NO: 25fA1195 REGISTERED OFFICE 12 Athena Court Aihena Drive Tachbrook Park Wativick CV34 6RT EXECUTIVE COMMifTEE Sheila Cunningham Gilliart Williams Karen Ralph Alan Rhead Michael Powell-Brett Mschael Porter Amelia Tankard N¢wbold Simon Hodg M¢mbets of the Éxecutive committee art dirtaor5 of the Comwy and TnJs¢tts of the Charity. SENIOR MANAGEMETr4T TEAM Lou15e De BTuyne Chief Exetutiv¢ Lorr￿￿¢ Pla￿1 Finance Mana8er Ernile Oulton.Rowe Central oper￿lon5 Mithelle Tumer Office Personnel Manager Gary Raicliffe RegI￿red Manag¢r SECRETARY AmeliaTankard SENIOR STATUtORY AUDITOR Steven R Mugglettone AUDITORS Michael Hanvood & Co Greville House 10 Jury Stre Warwick CV34 4EW ANKERS Lloyd5 TSB PI¢ 73 Th¢ Parade Leamingiort Spa CV32 4BB SOLICITORS Band Hatton Button LLP 25 Warwi¢k Road Coventry CVI 2EZ WTighi Hassell LLP Olytnpus Avertue LramiEJgton Spa CV34 6B

MID-WARWICKSHIRE SOCIETY FOR MENTALLY HAP4DICAPPED CHILDR8N AND ADULTS A COMPANY LEMITED BY CUARATr¥fEE- NOT HAVINC A SHARE CAPITAL Page 2 TRUSTEES, REPORT The Mid-warwickshire Society foT Mentally HatLdiwprd Children and Adults is a charitsble company liTnit¢d by guarantee. and is known ds Way Athead Supw)rt Service> The directors pteseni their rtwffl and ihc audited financial 51aterncnts for Ihe year ¢ndcO 31 March 2023. The directots have adopted the provisions of the Statement of Elecomrr￿ndcd PrdaiC¢ {SORP} 'A¢¢ountiDg aThl ReportinB by ajariiies. IFRS 1021 in prepaJing the annuaj rewrt and financial st3tern¢nts of the charity. GOVERNINC DOCUMENT The ttsrnpany is a registered tharity (Number 10406541 and a priv￿¢ cornpony limited by guar8nte4 having no share capital {comp2ny ttumber 256QI95). The company tstsblishcd under a M¢moTandum and Articles which tsiablishcd the objctis and powtrs of the chatitablt wmpany and Is governed under i¢5 Article5 of Asso¢i81i¢n 88retd at ihe EGM In March 2013. In the event of the company being wouThd up member5 ar¢ rquired to Contri￿te an amount noi exceeding £1. The company is affiliated 10 the Roya] Mcnw Society pays aD xnnuai affiliation fee. owEcrivES Way Ahead SuppDrt Scryice5 h$ been providing suFwt in the WarwTrckshi¥e Area (or over 50 ycJr5. Way Ah¢ad provides a supp)rtive. enabling seThice io vulnerable individua15 including pcoplc wtth lesrning di$abilitie& people with mental ill health and individua]s on the Autistic Spcctrutn. The rrson-cenired support provided is delivered in ¢nabling way. ¢nC4MLEa8in& the individua] io tak¢ control of their lives and to be as independ¢ni as possible. Our aims and objectives art 10 fi]Ily support the pcfson in developing and Icarnittg skills to the ￿lIes[ ex￿￿1 of their abiliiies 8md io u% Ih¢5e skills with confidenc AcfiviTIES AND SERVICES Way Ahead wovide supported living for people living within 3 coovertcd PTOPCrtie5 managed by the orgartisation. The 5UPPOrt 15 dclivcTcd kD¥een the houTS of 7am and 10pm with a sw.in pmvision &$ TeqUiTC¢ This supwn is Looked ar hol1￿1¢&[1y with the ￿r$0￿ at the tsf everything and is delivered 365 day5 3 YW. Further support Is provided io pwple living within th¢ir local cotnmunities and within their own homes. owned. rentcd or living with their famili4 we call thjs our Outrtach Servicc5. This sup￿rn 15 provid¢d with the sarne ethe& objectives and values. Way Ahead also provide day opporbjnitics. We call thi5 our Aclivity Servi¢e. We provide OUT Aciiviry kniccs both within our main Activity building and on a onc-to-onc b&%4s. The aciivitics we provide ar¢ ¢enlrcd artsund the wants and necd5 of thc lndtviduals participdiing. The activirie5 Jr¢ M￿nIng[vI. empowering people to maintain and Improve upon skilli ty something new. WOTk io8etheT and establb5h links with othcT5 in the lo¢al community, tackling the pot&)lial of social isol&ion and strivin8 to 5uppon pcoplc in achieving the ptssiiive outeomes they are lookinB for.

Pxgt 3 MID-WARWICKSHIRe SOCIETY FOR MEprrALLY HANDICAPPED CHILDREN AND ADULTS A COMPANY LIMITED BY CUARANTEE- NOT HAVING A SHARE CAPTTAL TRUStEES' REPORT ACHIEVEMEiifs AND PERFORMANCE It W&8 a diificult stsrt io the financial yeat ai Wty Ahead due to many #aff metnbers bcirtg affected the Tcsurgtncc of COVID c&ses. The firsi half of ihe year saw staff spread extremely thin at times and sthjggling to maintsin our high standard of setvice. Needless io say. evthj faced with such depkied number& stsff rallied ￿ eThsure the dir¢a impaa w& minimal to service users. Unfortunately we have not had the benefit of COVID fflat￿ grants to off-set odditionat expendinjre created by COVID ¢his year which 15 ￿ne￿I¢d by a small deficii in th¢ tdtom line for the year. Th¢ Twstees art proud to rtwrt however that du¢ to th¢ strong Frfjsition of re5erve5 wried forward from last year. w¢ able 10 ab￿rb this defLCIt without impartirtg oth the compli8ntt of our res¢ry¢s ￿l1¢y. The yeat saw mort consistent numbcrs Tetumin8 to our A¢iivity Services at Ndherficld. W¢ a150 wclcomed some new faces (once the fact m&8ks were fin811y removed!) to enjoy the usual arrdy of fun activiti￿ and even15 held throughout the year. Themed acriviiies included Easter bakin& Odd Sock day. Jvbilee celebrdiions. Beach Day with hula dancin8. Children in Need. Hallow￿ and Christrna5 partie5 as well Js the now le8etthry 'N¢thcrfest' IR the $uJnmet. It Wos with great sadness thai we said goodbye to s￿[Y in July. A much-loved face ai Way AheacL a resideni at the bun￿￿OW for many yeats and a rt8ular xt Netherfjeid, she w&$ a friendly charaettr always kttn Éo be involved. She will grely missed by her friends and staff. We also sadly lost EriE a gr¢al chrrer and one of OUT fiT5t individuals %LPV)rt￿ in th¢ tommunity by Way Ahead. The summer gav¢ us the optX)rtunity Out some much t￿￿ejj remedial maintenance WOTk * Heath T¢rrac¢. One of th¢ vacated flats had a compleie refurbish and a Struttunl affectin8 part of the bxk w￿] h&% been thoroughly investlgated and remedial works put in place. The beginning of 2023 saw a p¢tiod of uncenainry with the tender fot the L(Kal Authority tontsaci kin8 delayed for 5¢vera] rnofith5 and the end date of the current contrati looming When the tender application finèlly wcni live. it ¢ointided with the landlord of our Head Offites unexpectedly 8ivinE noiice meaning we had 3 month5 ro T￿￿ a new head offite. The Trusiets WDuld like 10 extend theiT thanks io the incredible Sfvff team who pulled together amd rnanag¢d not only 10 SUCCtssfirlly compl¢ie lh¢ tendtr on-timt bul move off¢ce5 ￿ th¢ sJrne lime. The move to Athena CouT( although unplanned. teen a gr¢at success providtng 8 beffcr use of sp8ce forstoff and a150 reduciTrg overheads slightly. Th¢ B0￿d of TnLSte¢ would like io extcnd their 8rntitudt to tht iA)cal Authority for thtii cotttinuing support thTou8hout the past yw. Th¢ graniing of the new 5 year tontrxei 10 Way Ahead enables Tnanagemeni to plan the continuation of Services to those in our communiry who need them with a degree of certainty. The Board would also like to ¢xi¢nd th¢ir thank5 to the following-. Claverdoa Fields Charitable Trust Grand Provincial Lodge of WaTwickshiTe Lillington Church St Pauls Church For their kind donations in 5UPPOrt of our seThices. Retruitment eonttnuts to ￿ an issue at Way Ahead it 15 within the Soctal Carc stcior as a wholc. Rat¢5 of for Maff wert incrt&scd this year to fall in linc with the Incre￿ in thcwaiionaj Minimum Wage however rat&s of pay rtmain woefully uncompeiitive to other seciors. We are fortunatc to have such ad￿l￿ed It￿ of $￿ff tynd b#J)k st8ff but continue io look ￿ differ¢ni ways to recruii new members ioioin th¢ team. The Trn#ees have continued to work closely with dK Senior Mwcm¢nt re4m by holding hybrid bi-monthly meetings throughoui tht year. If we unable to attend in person we attend virtuaJly_ Th¢ board gnaly5¢ quart¢rly repotts demon#raring the ca5h-now position in a(kiiiion to the quarterly variance lo the annual budget a¢ the mcetin8s. TtUSiet5 art also provided wi¥h an ovcrview of how up io individuals fi1¢5 ar¢ any 5af¢guarding issues. Although the y¢ar end accoun15 show a 5Tnall dcficit the Trumees remwn opiimi5tic panicularly now the contract from the Local AuthDrity h&8 been secured for the next 5 years. Now w¢ havc mor¢ ¢ertainty JiK>ut (xjr long¢rt¢rm fvtUTe we can be8in 10 work on a 5 year Bu5inc5s Plan which will help 8uidt man8gemcnt with the d￿lSiOn making proce55 and identify potential Tisks to the servtces we provtde. The final thank you from the TruAxs must go th our CEO. Through an ¢x¢T¢mcly diffiojlt Y￿ p¢rsonally, L•uise supporttd by Ihc SMT learn has maintained her usual diligence and profr5sionalism in providing th¢ Board with detsiled rewTrrs of everything importsni io the nthnin8 of Way Ahead. Wcgreatly apprecia e¥erythiThg you give io th¢ service.

PAgt 4 MID-WARWICKSHIRE SOCIETY FOR MENfALLY HAIYDTCAPPED CHILDREN AND ADULTS A COMPANY LIMITED BY GUARANTEE- NOT HAVING A SHARE CAPITAL TRUSTEES, REPORT ACHIEVEMENTS AND PERFORMANCE {Cont'd} To conclude. it h&8 been a ￿eddY year. Even when faced with challenging Staffing l¢v¢ls and unfor¢se¢n circumstances such ￿ the suddcn r¢locaiion of our Head 0￿)Ce. the 5erYicc Icvc15 have remained high and the fjnances constant. As enier Into the ntxt financial year. Ihe TnJ#tt5 arc looking forward 10 planning for the firtuo enwrin8 thai Way Ahead continves to 80 from strength to srrength. FINANCtAL REVIEW The financial outlurn reflttted a deficit of £50.297 for the year Compared with a Sm￿1 svrplus of £12,098 on charilable auiviiies in the previous ye8r. The def￿1t included a large depteciatiofi fiBuie of £32.732 (2022.. £33.3841 mainly teliting ¢0 the chaTity'S pioperties. The matn ye¥ons fot the deficil irj the year was a reduction in the charity's grants and donatiens income by £48,291 plus ihe phasing out of the local and national govcrnmcnt COVID relal¢d grants. which fell by £50,451. Also rental income fell by some £15.178. However the main fortn of incom¢ via chaTitable activities aciua]ly rose in the ye8r by £153.347 alth￿Bh ihi5 w&$ offsei io a degree by the incr¢a5¢ in payroll costs by 50tne £59,305. The remaining overheads rose In the year in toral by some £35,954. portly due rts the iargtrth8n usual annual repair costs to the charity'5 various pro￿nICs. It Wa5 5ts11 con5id¢r¢d & FM)silive wteon]e to show a Ttlatively small deficii for the y especially when dcprrciation i5 taken into actoun4 in what wa$ 8noiher challtnging ye4[ for ihc charity. The ch¥ity ontinued to show a vtry healthy bajance sheet FM)sitiw at the March 2023 year end although the coming year to M8rch 2024 is again likely to PTOV¢ a ¢halleng¢ to the Chatity'5 ma088er￿n1 team and mjstees. PLANS FOR THE FUTURE The Trustees arc pleascd at th¢ nalurt of the finartiaj this year. The Sm￿[ defi¢it collld havc been a small surplus had wc not had to bearthe exprnditttre resulttrtg from the gadd￿ Telocion of th¢ He&J Offjce. Th¢ positiv¢ financial re￿ry tO8ether with wr robust reser¥e levt15 means wt are in an excellent P05i¢ion lo plan for the future. The conf1rn￿ll0n of the mintmum 5 year ienn Mntract with the Local Authority mc8n5 that we have a guaranteed ineome stream £oing froward. With ihls in mind, Ihe trvstees and 5cnior managem¢n¢ &re kecn to begin work on developinE a lon8 terni ￿rategy. We will look ai the ￿￿1C¢S we ￿re￿[Y offer and ar￿lYSt ways of $tren8thenirt8 these services &% they under-pin everyihing wc do. Wc will a]so Iwk at potentially developing tLtw strvicts that our loca] comrnunity may bc in need of but are not drcady Provided in ihc aTf& Thc outlook for Way Ahead Supwrt suv1￿5 1ty)k5 eXCitIll8 ¥ we move into 8nother year. STRUCTURE. GOVERNANCE AND MANAGEMENT The charity an exKuiivc rommittcc of up tts 12 membtts who mett Tegularly and art respon5Lbl¢ for the straiegic (tireciion a￿d policy of the charity. Ai PTes¢nt the Commite h¥ 9 mem￿rS from a variety of professional backgrounds relevant to the work of the ¢harity. A Scheme of delegation is in place and day ro day rap)nsibility fot the pmvision of the services Test WLth the Chief ExeC￿lIve a]on8 with the Senior Managem￿t Team_ The Chief Executive l5 re5pon5ible for ensuring that the ¢hwity d¢livets the services spetified and thai key perforn￿nCe irtd1cato￿ art mei. The ManaBer for ourLearniThg Disabilities Ser¥ice5 and the Activity Services Manager have r¢S￿nSIbIlIty for th¢ d&y-tO- doy Opttalional mana8emeni of the chatity, Individual supervision of ihe staff and a150 cn5uring that tht ttam continue to dcvclop thcir skills aDd working pra¢ii¢¢s in line with g¢)od I￿*CL

Page 5 ID-WARWICKSHIRE SOCIETY FOR MEf4TALLY HANDJCAPPED CHILDREN AND ADULTS A COMPANY LIMITED BY GUARANfEE- NOT HAVING A SHAR8 CAPITAL TRUSTEES. REPORT RECRUITMENT AND AppoiprfmETr￿ OF EXECUTIVE COMMITTEE The Directors of the compaThy are also charity Tru5t¢¢s for th¢ purp05¢s of tharity law and under the company's Article5 are known as members of the Execuiivc Cornmittx Under the rcquircments of the Memorandum and Articlc5 of Association the member5 of the Executivc Committce ore elected to strve #nnually and musi k re-elected ai each Annual Gener￿ Meeting. The Executive Comrnitree 5eek5 to cnsure thal the needs of this gTOUP art appropriately reflecfed throvgh the diversiry of the tnJsEee body. Bu5ine55 and skills ar¢ well represenied ort the execuuwe commiiiec. Some of thc current mcmbcr5 of th¢ ￿eCUtive committee ate T¢la￿d LO individuals being supportcd by it 8￿d have long term conn¢¢tioJ)s witt4 and yndetstanding of the charity. TRUSTEE INDUCTION AND TPAINIP4C A copy of the Charity Cornmis5iOTh'5 guidc Tr Ewniiaj Trusttt- is distribud ￿ all new tru￿ along with the Mernorandum and Article5 a[￿ the lalcst financial statements. New Trustees are invit¢d with OPWrnLrtities ￿ mttt with the CEO and ex1￿1n& Iru5rccs io fO￿all$t their transition onto the 8oar<L STAFF TRAINIIYC Way Ahud 8re extrttnely pr(MKi of tht dedication of the employees and their commitrnent io thcir continuous proftssimal developmen( {CPDI All new staff commence a full inducrion into th¢ s¢rvi¢e which includes the eompleiion of the Care C¢rtifica¢e. This involves a fvll ttainin£ schedule including iitlcs such as Risk A55￿men( Manual HaDdlin& Person Cenired Approach. Safeguarding. Equality amd Divctsity. Fint Aid •nd Medicaiiort LO name some. Existing staff compkie ihc Carc C¢rtificJt¢ and regular CPD lirte with Health and Socia] Carc expectation5 and thc changing n¢eds of the iE)dividuals wpp¢)rted. PUBLIC BEPI8FIT The TTUStees ¢onfim) that they bave complied with the a)￿]11¢5 Aci 201] to have due ogaTd 10 the Charity Commission'5 generaj guithcc on publit benefit The charity rneets thcse uiteria as it provides additi¢M￿ support to individua15 Supplementing that commissiorbed by the siatulory authorities. Thc charity a150 5ubsidises retL(s for its p[0￿rtIeS if individuals exF¢rience hardship.

MJD-WARWICKSHIRE SOCIETY FOR MENfALLY HANDICAPPED CHILDREN AND ADULTS A COMPANY LIMITED BY GUARA￿rEE- NOT HAVINC A SHARE CAPITAL Page 6 TRUSTEFS. REPORT RISK STATEMENT The Trusttts have a risk managemeni 5rraw which review5 the major risks and implements strategies to minirni5C such risks. A regi#er is maintained and revjcwed al Tegular inicryals. Particular atttniion h&8 been focused on the finaDciaJ Ti5k5 with all the changes rnade by War¥¥ickshire County Council. and its Impact on the charity. Health and Safcty hav¢ ￿$0 betn Ttgularly reviewed. Emph25is has ￿en placed on the systems and procedures to mitiga risk& The quality audit Sy5tcrns havc b¢¢n fo¢US￿l on with the inrnal 'Tnffic Li8hi' systrm5 being upgraded for ()I￿lty a￿lt proc¢55¢5. A 'Good' report IdJt¢d 14 January 2020) w&$ yeceived via the latesi CQC inspection ond this report can be found on the CQC web5jte.' Ivivw.c .uk Monthly e-mails arc rcccivcd &$ update5 from CQC rfe¥enting offsite reviews made against the or8anisaii¢n as p8rt of eoniinued &ssurdnces whilst CQCS usual inspettion tegime remains suspended following COVID RESERVES POLICY The charity ha5 Set an ideal levtl of untes(ricied rtadily available fund5 cquatiDg to 6 rnonths or 182 days. worth of overhe8d expenditure," these reserye5 be2ng available to augmcni the resour￿$ provided by Social Services. At the year end, the levcl of readily available funts repre5ent¢d ? slight redutlion ort the previous ye4r and repreknted 187 days, wonh of annual overhcad expenditute (2022.. 208 d&ys). This very ￿)sitIve level of Te5trve5 reflec15 Ihe ¢ar¢ful moniioring of rev¢Thues and (osts by the nthna8ettthl atLd Tn￿¢¢$. GOING CONCERN AP4D BASIS OF PREPARATION OTr 'I'HL VINAJYCIAL STATEMENTS The charity reflected a deficii of ¢xpenditurc over income this year of £50.297 eompared to the surplus of £12,098 achieved in the financial year io March 2022. The deficit for the year intluded & depreciarion figure of £32.732, and so th¢ cash deficit for the year was £17.565. Th¢ Truste¢s and Mana8emertL were pleased wilh this rel￿1¥ClY Small d¢ficiL given whai w&$ another challenging ycar for Charitie5 OPtrating within tht wt secior. The TruMee5 rccogiiise thai moving fotward, Ihe charity'5 revenues and CO$TS will continue LO come utsder pressure, especially given the Ch￿1¢1)g¢S fa¢ed in recruiting and reiaining care stsff. However. the ¢tthrity reflected a h￿thY unreMric*d rcserYe5 Position aDd liquid funds at March 2023. whkch should hclp ￿ffer any potcntially diificult OPthXliii8 condition5 that may ari￿ in the near future. The trustre5 havc ¢onsid¢r¢d the results of the cuNenL and prevityjs financial yt4rs and hav¢ concluded that it remains appropriate to prcparc the accounls on the going cortcern b&si&

￿l￿wARWICKsHlRE socirry FOR MENTALLY HANDICAPPED CHILDREN AND ADULTS A COMPANY LIMITED BY GUARANTEK- NOT HAvif4G A SHARE CAPITAL P#g 7 TRUSTEES, REPORT TRusfEES' RLSPONSIBILITIFS The Trusitts (whts w¢ also Direciots of Mid-W)rwickshiTe Society for Mentslly Hdicapped Children and Adults Limttd for th¢ puiposes ofcompatty law) are ￿$t￿nSIble fot Pteparing Iht Attrtu￿ Report aftd Financial s￿le￿¢￿ts in accordance with applicable law and Uniitrj Kingdom Accounting Stsndards (United Kjngdom Generally Accepted Actounting Practice). Company law rtquires the Tru5tCC5 10 prepare financial swcments for financial yw. whidL 8ive a true and fair view of the stale of affairs ofihe charitsblc company and of thc incoming resourct5 and applI￿110n of resotsrces, including the income and expenditurc. of rhc charitable comp&ny for th¢ year. The Tru￿¢¢$ have prtpJr¢d the financial 5tatem¢nts in attordartt with FRS 102 (the Fittancial Reporting Swidard Hpplicable in the UK and Republic of Irelandl. In pteparing these fjnancial staiemtnts. the Trumccs are requircd to.. select suithble accountiThg p)Itcie5 and then appty thun con5iSteThtly.' obs¢r¥¢ the methfyls and principles in the Charities SORP 2019 (FRSI(r2)" make judgements and esrimaies that are rt&sonable and prudent.. slate wheiher applirnblc UK Accouni¢n8 Standards havc be¢n followed. 5ubjca to 8Dy material dep￿r¢S disclosed and cxplwned in ihe financi8J sw¢meDrs' PTewe th¥ finan¢ial statements on th¢ going contem basis unless it i8 ID¥ppropriate to presume the chkntable comparty will coniinue in operation. The Executive Committe¢ are responsibl¢ for keeping prow accountin8 re£ord5 that disclose with rtAson8bl¢ accuracy at arby time the finomcial p051tion of the tharitsblc wTDpJny and enxbie them 10 ¢nSUTe that the financial sthiements comply with the Cornpgni¢5 Act 2(X)6. They are a150 r¢5P)D5ible for safegua[di￿ th¢ assets of the ¢h*itable company and hence for taking rewnable Steps for the prevention and detection of fraud and oiher itre8ularities. So far ihe dirtttors arc aware-. Ihert is no relevant 8udir ¢nfonnatron of which the charitablc co¢npany's auditors arc vnaware." the direcior5 havc tak￿ all the Mcp5 thai they oughi ro have tsken to make themselves aware of Any relevant audii infonnarion and to establish ihat th¢ corDpan￿$ auditoTs aTe awarr of that infomiaiion. By order of the board. A￿¢118 Tankard Secretary Dated=

INDEPENDENT AUDITORS REPORT TO THE MEMBERS OF Pagt 8 MID_WARWICKSHIRE SOCIETY FOR MEP4TALLY HANDICAPPED CHILDREN AND ADULTS A COMPANY LIMITED BY GUARA14TEE- NOT HAVING A SHARE CAPITAL Opinio We have audiied Ihe financial 5t8trTnents of th¢ Mid-Warwi¢kshirt Society for MeTrthlly HandiL3pp¢d Children ond Adulrs Limited (the 'charl￿ble company'l for th¢ ycar ended 31# March 2023 whith comprise Sthiement of Financial Activities. Ihe Ba1￿ce ShceL the Cash Flow Siat¢ment •nd Notes to the Financial StatemenE inclvding a surnmary of significanr accounring policitt. The finaThtiaJ rewrting ftamewDTk that been applied in their preparntioD is applicable law and Unit¢d Kingdom Actountlng SiaThdaTd4 including Financial Reporting SwdJrd 102 The Financial Rtporting Standard applicable in the UK and Republit of Ittlartd {Uttiitd KiTh8dom Gencrally Accep1￿ A￿0v￿lIng Practice). In wr opinsort the finaneiaj staiemenL8= give a ttue artd fair view of the 8tc of the charithbk company's affairs as at 31 Marth 2023. Ènd of 115 incoming resources and application of re50UTce& including it5 and expendittLre. for ihe year rhen ended. have been pro￿rIY prepared tn acconJanc¢ with UtLited ltingdotn Genetally Accepted Accouniing Prncticc. and have been prepared in accordance with the re4Uirtmertts of the Companie5 Aci 2¢JO6. Basi$ for Opinion We conducl¢d our oudit in xcordance with Intern￿lonal Standards on Auditing (UK) IISAS {ifK}) artd applicable law. Our Tesponsibililies under those stsndards are fvnhcr de5cribcd in the Auditor's responsibilities for the audi¢ of the rinart¢ial siaiements section of OUT repo￿ We arc indyndent of the thariiable company in accordancc wilh the ethical rcquiremenis that are ￿leVant io our audit of the financial statrmertts in the UK. including the FRC'5 Ethital Standar and we have fvlf1l1￿ our oth¢r ¢thicai re5pon5ibiliÈies in atcordance wilh these requirements. We believ¢ thai ihe audit evidence w¢ hav¢ obtsined is suffjeitnt and appropriate 10 provide a basis for our opinion. Conclu$iotts rtl*tlng to goitbg tothcerA W¢ have nothirt8 LO rewTrrt in respect of the following mattcrs itl fElatioTh to which thc ISAS (UK) rtquire u5 to report to you where". the Trustees. use of the going concern basis of ￿lWIting in the preparation of the fknancÉal statements is not appropriaie. OT the TnJ5tecs hav¢ no¢ distlosed itt the financial st1￿ments any ideniifi¢d rnaierial yn¢¢rt8inties that may c& signifiwt dwbi about the ehaTitable comparty's abiliry ro coaunu¢ its adopt the goin8 eoncem b&%is of accounting for 2 pefiod of at Itast twelve mottrhs from ihe dale when the financial statemtThS art auihorised for i5SUC. Othér informxtlo The T￿S¢ttS are responsible for the other inforrnation. The other information comprises tht Info￿&110n included in the Trusitts. Reporn other than the f¢nancia] mtcmcnts our wditor's teport thereon. Our opinion on the finan¢i)I statements dot5 noi cover thc other information anrt except to the extent otherwise expliciily swed in ¢)ur reporL we do not express any fo￿ of ￿￿rance coThclusion th¢reo In conneciion with our audit of the fiThan¢ial ststements. our tesponsibility is to read the other infortnation anil in doin£ so. consider wh¢th¢r th¢ othcr infortnatiw 1$ Materi￿[Y inconsistrni wilh thc fLnan¢ial Statements or our knowledge obtained in lh¢ audit or otherwise appears lo be maitrially misstsied. If wc identify Such matcriat in¢tsnsisttncies or apparefit material mi55tatcmrnts, wt aTe rtquired to detemiine whether ihere is a T￿￿¢￿81 mis5tsterD¢nt ID the financial stat¢m¢nt5 OT a materi￿ mi$$tsLement of the ether infonnaiion. l(, based on the work we have p¢rfom)td, we conclude th￿ the￿ is a rnateri￿ ]ni&ststetThEtLi of this otkn inforni￿l0n. wc are fcquired to r¢p)rt thai fatt. We have nothing io Teport in this TegaTd. Opinions on other matters prescribed by the Companies Act 2[#)6 In our opinion. based on th¢ work UDdertaken itt the COUTse of the audit.. the Info￿allOn givcn in thc TNsi¢c5' Report for the financial year for which the financial ststements prcpwed is consistent with the financial 5tatem¢nts' and the Trwstees. Report has been prepared Ln YKcofdance with ippliclble IW re4Uitements.

Page 9 INDEPENDENT AUDITORS REPORT TO MEMBERS OF MID.WARWICKSHIRE SOCIETY FOR MEPITALLY HANDICAPP£D CHILDREN AND ADULTS A cor+fiPANY LIMITED BY GUARA￿r££- NOT HAVING A SHARE CAPITAL Matters on which we re required to report by tx¢tption In the light of our koowledgt and undustanding of the charithle company and its envirot￿￿nt ob￿ne￿ in th¢ course of lh¢ audii. we have not ideniified Materi￿ mi551alcrn¢nts in the Tntst¢¢s' ReporL We hav¢ nothing to Feport jD r¢spert of Ihe following matters in rtiaiion ￿ which the Comwies Aci 2006 requires us to report Lo you if, in our opinion". adequate accounting recoids have bttn kepL or ttLums &1equatt foT our audit have not FKUJ received from branches noi visiitd by us" or the finartciaj staiernents are noi in a8reemertt with the ¥counting records arjd rctUrn5' Ot tertain disclosures of Tnjstee's IDireciors' remUne￿I0rt specified by law are not made. or we have noi received all thc infomation and explanations we require for OUT audit. Re5ponsibili¢i¢s ofTruste¢5 As explaincd mort fully in the Trusiees. Responsibilities statemeni xi out on pagc 7. the Tmstee5 (who are also th¢ Dirtcior5 of the ch2rilable ￿rnpanY for the puryoses of tompany law) are responsible for the prcpardiion of the financial statements and for being satisfied they give a (Ne and fair view. and for such inreTnaJ control as th¢ Trustees det¢rniifte is necessary to enabk thc pr9)arioTr of flnanci￿ swements that are frtt from tnawri31 tnisstaitmenL wheiher due to fraud or cryor. In p￿p￿iDg th¢ financial stat&rtnt& thr TTUStees are resp￿Ible for •&sessinB the charitable ￿Mpa￿Y'S ability to continue t% a 8oinK eontenL disclosin& &8 applicablE matteTS rclatrd to going conttrn and using the going conccrn basis of accountin8 unles5 Ihc TruMee5 csther initnd io liquidaie thc ch3ritsble company or to cca5¢ operation4 OT have no realistic altemative t￿1 to do so. Auditor's responsibilities for the audit of the finantial ststements Our objeetives art to obtsin rtasOt)able assurnice about whether the financial mtcments as a whole are free froTn material mis5ratemeni whether due to fraud or error. and to issue an wJdiioT'5 report thaT include5 our opinion. Reasonable assurance 15 a high l¢vel of assyraD¢¢. but 15 noi a guaT>nt¢e tlwt an audil roodueted in accordxnce with ISAS IUKI will always dctcct a material rni55tatefflent when it cxist& Misstatetncnts can arist ftom fraud or trror and gst consid¢red material if. individually or in the aggregate, they couhl rtwnably be ex1￿ to influence the ￿0￿Orni¢ decisions of sets iaken on the ￿1$ of these financial stateme￿ts. As part of our audit procedure5, we evaluwc the high-risk arts5 of the a55ignment that could ￿lentiallY result in tnoterial misstJiemeni within the accounts. Sueh risky aTtsS include rtveNue rtcokniiion. m8nagemeni override &nd und¢r5taTnent ofliabiliiie We mitigate risks by a ¢otnbirtation of= obtaining independent third-pty evId￿¢t pcrforming analytical pTorcdure5 to ensu￿ th¢ accounts appw rea50nablr Maintaining an air of professitsna] s¢eptitism throughout the audii wotess challrnging man4gcm¢nl'reRaTth"ng the b&sis of •¢¢oynling wTrlici¢s a￿1 any estimates included in the counts. A further destripiion of our rtswjnsibililies for the audit of ihc financidl 5wements 15 l¢xaied on thc Fin8ntial Reportirtg Council's website at.. www.frc.¢j￿ukJalldIr0r5rt5[On5Ib)IIr1cs. This d¢wiption forms pan of our auditor's report We communicat¢ wiltl th05¢ chargc(I with govcrnatKe regardin& among Othcr matttrn, the planntd scope and IiTning of the audit 8md 5tgnifitant audit findings, includiThg any significaDt deficienci¢s in iniemal control thai we ideniify during our audiT. INse of our report This rewrt is made solely to the charitable company's memtr*ts. as a bLwJy. iri accordance with Chaptcr 3 of Part 16 tsf the Cornpanies 2006. OUT audit work h&$ been undenaktn 50 that we mighi srate to the charitable company'5 tnetnbeTS those matters we required io slate to them in am audiior'5 f¢w>rt azjd for nts other purptsse. To the fullest extent peaniNed by law. wt do noi accept or a5sumc r¢5ponsibility to 3nyone other than thr Ch￿l¢able company and the chariiablc cornpwJy'5 mtmbcT5 as a tdy. for our audit wo￿. forthis repor¢ OT for th¢ opinions we have form¢d. Stevcn R Mu8gle5tone (Senior Ststyiory Auditor) For •md ¢n behJf of Mich￿1 Ha￿￿d & Co CharteTtd Ateountattts tynd Ststytory Auditots Gr¢ville Hous¢ 10 Jury Str¢¢t Warwick LV34 4EW Dated. 13

MID-WARWICKSHIRE SOCIETY FOR MENTALLY HANDICAPPED CHILDREN AND ADULTS A COMPANY LIMITED By GUARANTEE- NOT HAVING A SHARE CAPITAL Page 10 STATEMENT OF FINAf4CtAL ACTtVlTIL8 Ilncorporating the Income ind Exptnditure Accouni) for the year eNded 31 MARCH 2023 Property Endowmtnt Fund 2023 Totsl Notes Uffjr¢51rir¢¢d Designattd R¢5tricttd tNCOME AND ENDOWMENTS FROM.. Donations 2nd lÈg*tits 2.622 2.622 Charitsble adivitits 1.168.423 1,168.423 Inv¢5¢ment income Bank interest Rent 2,199 164,829 2,199 164.829 Other income 8.618 8.618 COVID-19 Related Grxnts Reteived iic 2,100 TOTAL INCOME AND ENDWOMENTS 180.368 1.168.423 .348.791 EXPENDrruRE ON: RAising funds 142 142 Charitable activities Housing tnana8ement Support grvices 95,126 31.654 95,126 I,303.820 1272.166 TOTAL RESOURCES EXPENDED 126.922 1.272.166 ,399.088 NET DEFICIT FOR THe YEAR 53.446 {103.743) (50.2971 TRANSFERS BETWEEf4 FUNDS 194.178) 94.178 NET MOVEMENf IN FUNDS 140,7321 19,565) 150.2971 FUND BALANCES BROUGHT FORWARD AT IJI APRIL 2022 Y)1,393 l2J64 2Q496 280.0 ,3(M.753 FUND BALANCFS CARIUED FORWARD AT 31 MARCH 2023 15 950.661 11864 10.931 280.(JXI ,254.4S6 The notes on p88es 14- 21 fo￿ part of these financial 5ratrmcnts. The surplus for thc year arises from the company's continuing OF¢ration>

MID-WARWICKSHIRE SOCIETY FOR MENTALLY HANDICAPPED CIULDREN AND ADULTS A COMPANY LIMITED BY GUAR4NfEE- NOT HAV114G A SHARE CAPITAL Pigell STATEMENT OF FIIYANCIAL AcrJvrriES (Incorporating th¢ lDtomt and Expenditure Acco¥D¢) for the yur ended Jl fviARCH 2022 Proptrty Endowment Fund 2022 Total Notes vArtstrict￿ Dtsignted Restricted INCOME AND ENDOWMENTS FROM: Donations ind legativJ 4,321 46.592 50,913 Chrit*blt actlvities .015.076 .015.076 Inwestmtnt income Bank interesi R¢nt 180.1¥)7 180.007 Other intome 17.377 17.377 COVID-19 RtlAted Grants Received 33.350 19.201 52,551 TOTAL INCOME AND ENDWOMEWS 235.058 1.080.869 1.315.927 EXPENDITURE ON: RJLi$ing funds 142 142 Charitable acti¥itits Housing managemeni Support s¢rvicc5 87.382 31.434 87.382 1.216J05 ,l84.871 TOTAL REsoinicES EXPENDED 118.958 .184.871 1.303.829 NET INCOME FOR THE YEAR 116.1( (I¢M.(X)21 12,098 TRANSFERS BETWEEN FUNDS 1109,070) 109.070 NET MOVEMENT IN FUNDS 7.030 5.068 12.098 FUND BALAP4CES BROUGHT FORWARD AT I" APRIL 2021 984.363 12.864 15.428 280.000 1,292,655 FUND BALANCES CARIUED FORWARD AT 31 MARCH 2022 15 991.393 12.864 20.496 280.0 1,304,753 The note5 on page5 14_21 forni part of ihesc finan¢i81 statements. The surplus for the yt4r ￿lSe$ from the compthy's ¢ontithuing o￿AtiOns.

MU)-WARWICKSHIRE SOCI￿ FOR MENTALLY HANDICAPPED CHtLDREN AND ADULTS A COMPANY LIMITED BY CUARANTEE- NOT HAvif4C A SHARE CAPITAL Pg¢ 12 BALANCE SHEET 31 MARCH 2023 Notes 2023 2022 FIXED ASSETS Tangible assets io 554.072 574.452 CURRENT ASSETS Debtors C&%h at bank and in hand 94,944 639.(M8 79.075 673.592 733.992 752.667 CREDITORS Amounts falling due within ove year 12 133.6081 (22.366) NET CURRENT ASSETS 7(M).384 730.301 IYET ASSETS 1.254.456 1.304.753 FUNDS AND RESERVLS Unr¢5tri¢ted Revaluation reserve 15 15 925.661 25.OLK) 966.393 25.0(KJ 950.661 12,864 10,931 280,1￿7 991.393 12.864 20,496 280,000 Designated Restricted Property Endowment 15 15 15 1.254.456 1.304.753 The finèJ)ci81 statements were ￿prOVed by the Tn]ses on - Diytttor Mts L TaDkaTd - Dirtttor Mrs L R￿ph The notes oth pages 14 10 21 fonn part of thcsc finan¢iaJ statemcn

MID-WARWTCKSHIRE SOCIETY FOR MEiYfALLY HANDICAPPED CHILDREN AND ADULTS A CO￿ANy LIMITED BY GUARANTEE- NOT HAVINC A SHARE CAprrAL Pfyge 13 STATEMENT OF CASH FLOWS FOR THE YEAR ENDED JI MARCH 2023 20Z3 2022 Cash from operating activities.. Net cash used in operating activities= Nel surplus I Idelsciil for the year as PCT the Sthteffleni of Fin8mcia] Aciiviiies {50.297) 12,098 Adjustments foT'. D¢pr¢ciation Decica5e I lincTew) debtors IncTUS¢ I{de¢rew) ith creditors 32.732 {15.868) 11.242 33.384 31.869 3.646 {22.1911 80,997 Cash now5 fronL illVt5ting #divitits: Pur¢h8se of fixed Ls {11353} 12.5721 ChxTrgt itt t*sh attd cg$h equivilents in the reporting p¢riod {34.544} 78.425 C&%h ind Cash Equivalents at the beginning of the Teportirtg pertod 673.5 595.167 CAsh and Cash Equivalents •t lh¢ end of th¢ reporting period 639,048 673.592

MID-WARWICKSHIRE SOCIETY FOR MENfALLY HANDICAPPED CHJLDREN AND ADULTS A COMPANY LIMITED BY GUARAprfEE- NOT HAVING A SHARE CAPITAL Pxge J4 NOTES TO THE FINANCIAL STA TEMENTS For th¢ year ended 31 MARCH 2023 ACCOUNTIPIG POLICIFS Bxsis of Attountine The charity is a public benefit eiiiity. The Financtal swements have been pwarcd on a going coJJ(w ba59s undcr thc hiAoricaJ cost coJvcni¢on. modificd io inclu(k certain iicm5 ai fair valu¢ The fin8mcial starn¢Dts havc been ￿pared in a¢¢OTdonce with the S￿¢￿eryt of Recommended Praclicc.. Accounting and R¢w)rning by Charities preparing their accounts in accord8nct with the Finantiil Reporting Stsndard 3pplitable in the UK and Republic of Ireland SORP 2019 (FRS 102), th¢ Charities Ad 201 l and UK Get￿tallY Aceepted Praciice. The ptesertlation ojrrenty of the finaE)cial statrment5 is thc Pound Sterling {£1. St¥tem¢Tht of Compli4D¢e These financial 5taterD¢nts have been prepared in ¥Cordar￿ with th¢ provisions of the Charitie5 SOIiP 2019 IFRS 102} b) Going tontern and basis of prepgFillg tjje fjjuntial statements The trustees have eonsideTed the excess of cxpcndiDJTc over incomc incurrEd in th¢ currtnt and previotss financial year and have concluded li Temwns appropriatr to prepar¢ th¢ accounts on the going concern basis. In fonning this opinioT¥ the trustees havc tsken acc¢wn( ¢f tht faciots n¢xcd mor¢ fi]Ily on P2ge 6 of ¢hi5 RewL Irteomt recognitioo General All incoming r¢50urtts are bncluded in the SrawneDi of FiJ)8Dcial Activiti¢s 9$ SO(Trn os the following three factOTS can b¢ Tnd.. entitlernent- 3risc5 whcTh a particuLr resoutte is teceivable or the th8tity'S right bccornvj legally tnfoTceabl¢- 21 high probability- when it is more likely than the income will be receiv¢d. 31 measurtmeni - when the monewy valuc of the income c4n bc mca5urcd with sufficient Th¢ followith8 specifit ￿11¢1¢$ art applied to particular caie8ories of income.. Gerteral donation& gifts. subseripiions and legocics are brought irtto account when reGeived. Donations and gTonts given foT specific purposes are treated &$ income in the yeJr of receipi. Unsrnt iestticied income is included under re5rrictrd fund5 as il is tully commjttcd. Income Tec¢ived itk advance rs ￿o￿TriCd for in th¢ accounting F¢riod to whith it relates and is shown Is deferred irtcomt within Credito GoY¢rnm¢nt grants In response io the COVID-19 pgndcmlc. the UK and Local Govern￿￿nt mjde vaTiOUS granrs available io businesscs to supFK>rt thejn through the e¢oDOtni¢ uncertaintie5 caused by the pandemic. These governmeni grdnts art r¢¢ogthised ￿ the fair value of tht &M received or Tecetvable when th¢re is reasonable ¥surance lh& the Etartt conditions will bc mel the gT8nts ivtll k ¥c¢eived_ A 8fdnt that specifits eondilions is recognised in income when the ￿rfOrmanCe conditions are mel WheTe a grani does not 5pEcify p¢rformantt wnditions il is recOp￿Sed iD income when the prcceeds are received or receivable. A gtartl rtttived btfort the TecogniiTron criielia are wi5fied i5 Terogni5ed 85 a liability- Rtsovrce5 expended Gerberil All ExpertditlJTe 1$ acCo￿trd foi ot) an aCc￿2]S basis inclusive of VAT and h&% been c1&%5ified under headings thai aggregate all costs rtlated io each ￿te&ory of expense shown in the Sut¢ment Of Ftnancial Atlivitits ExpEnditure is rt¢0￿r5ed where there is a Itgal or consiruciivc obligatiorb to make paymertts to third parti¢g and the amount of the obliEaiion can be measured Teliably. Iwre¢ov¢Tabl¢ VAT is chargeAI as an ¢¥p¢thse agny the auiviry for which exr*ndiDJre ar05e. dl

MID-WARWICKSHIRE SOCIETY FOR MENTALLY HANDICAPPED CIIILDREP4 APID ADULTS A COMPANY LIMITED BYCUARANTEE-NOT HAVING A SHARECAPITAL Page 15 NOTES TO THE FtNANCIAL STATEMEpirs For the ye>r tnded 31 MARCH 2023 AccouwfiNG POLICIES Icottt'd) Activities in bjrtherancc of the charity's objects comptise the costs ir￿Urred by the ch8Tity in the d¢liYcry of its aciivilies and seTViCts for ils benefitiaries. It includes ixth costs that c8n be a]Wted directly to such activities and these costs of 8n indirect naiuTe rtectsw to sutwort them. Govemance e05ts include those costs associated with meeiin8 the constithjiithiai aThJ statutory rquirements of the charity and include the audii fees and costs linked to the stra(egi¢ management of the eharity. All costs are allocaied beD¥een the eXp￿dIture categories of tht Ststement of Finaftcia] Activirie5 on a b&si5 designed to ren¢ci the use olihe resource. Costs relating w a particular aaivity are allwatd directly. oth¢T5 are apportioned on a b&sis consistent with bud8tted use of rcsources. ExpeTrditure Categories ExpendiDJre is ￿10¢&[¢d to one of three functiOTtal cai¢gorie5 which rcllect the tharitable activit￿S Of the COmP8my.' Fund-r#ising Ore those costs attributhble to genernting iD¢ome for the ¢hsJity And in¢lude staff costs ènd fees wd to exiemal fundraising &lvisots. Maintrn8n¢e of Rento1 Properties The upkeep ond •sso¢i8ted ¢osts of the various prowti¢s. Support SeThices To PTovide $upW>rt￿ living services for rrsons wilh leaming disabiliiies living both within Iht thrtt converted propcrties managed by Way Ahead, and for PU50ns living within their own homes. The charity also Provide day opportunities (or individua15 wilh learning disabiliii¢5 within the main Aciivity Serviw building knowm as the Ncthcrfi¢ld Centr¢ an¢J which is owncd by th¢ charity. Tr#n$fer betsveen Funds Represtnts the amount r4uired to be trknsfeTrtsl from unrestricted income to cover the deficit 8rjsin8 iti the year on restricted aciivilies. Fixed assets Fixed ￿ets are staled ai cost or valuation and in the c45c of donared assets u an approxirnaie valuation. Ilem5 C051ing le55 ihan £100 are not capitslisd. Investments were retlccied ￿ their rrwker value ￿ thc balan￿ shc¢r dale until ¢heir disp0581 in the year. Dcprcciation is provided io write off rhc Costs of fix¢d 8$9ets over their estimated useful lives as detailed below.. - Prop¢rty Furniture Ènd Equiprnent Imptovetnertts io short leasehold ptoperty Property rtfurbish￿enl over 50 yeaJs 15Y• to 5￿ redu¢iThg ￿an¢¢ over 21 yeats oveT 10 yeats However due ￿ the spetiaiis¢ nature of the freehold property valued at £280,0￿ and refe]red 10 in Note 10. no depre¢istion has b¢en prowded M this property foT the re&sons outlirtd in the Note. Pension Costs The assets of the s¢h¢¥D¢S ore held s¢parntely from those of the company an indepts)deTrtiy Jministered fund. Tht penSiOtl togs represenT the conuibuii￿L% yayablK by LUliiVMLiy Lu Uie fuiknls. h) Op¢rting le¥5e5 Opernting lease reThtsls are thaJggJ to the ith¢ome ¢xpeoditurt as th¢y i*¢ome dv¢. Fund accounting ul￿Stric[cd fvnds are available for usc at the discrerion Of the Exxuiive Committee in furtherdttce of the 8cncTal objtttives of thc company. Rewicted funds ate fvnds subjeci to spccifjc restricted condiliOThS Imposed by donors. The purro5es and use of the rtstrided funds art sei out in note 15 to the rM¥nL1￿ >ial¢Ji1￿1iS

MID-WARWICKSHIRE SOCIETY FOR MENTALLY HANDICAPP8D CHILDREN AND ADULTS A COMPANY LIM￿ED BY GUARAFifEE- NOT HAVINC A SHAR£ CAPITAL Page 16 NOTES TO THE FINANCIAL STATEMENTS For tht year tnded 31 MARCH 2023 INCOMING RESOURCES FROM DONATIONS AND LEGACIES 2023 2022 Donations and gifts TJX refi2nd5 on Gift Aid donatiimts 2.622 50,632 281 2,622 50.913 We are very 8ratefiJl io the following organisaiions and individua]s who supportal our activities in the year with th¢iT generous 8tants and donations.. The Grand Provincial Lodge of Warwickshirt. The Clavetdon Fields Charitable Trthsi. Ltllin8tth) Church and Si Pau15 Church. INCOMINC RESOURCES FROM CHARtTABLE ACTIVITILS 2023 2022 Social ScTvice5 1.168.423 1.015.076 covtD- 19 RELATED GRANTS RECEIVED 2023 2022 Government Grants- COVID 19 rElat¢d Job R¢teniiory S¢heme GTants 10.072 Lml CiQVtrnrtLtnt COVID Infeetio Control Grants 19.201 Lwl Governmertl ReeNith￿Trt 8nd Re*ntion Grant 2.100 23.278 2.I¢N) 52.551 INTANGIBLE INCOME FROM DONATED FACILITIES The charity has the use Tent free of a Pro￿nY. The intangible knefit artsing from thE rent-fre¢ use of the donated prop¢rty is diffitult to guai)I1fy 8iven ILS spccialisi narw¢. The fin￿¢1￿1 5ratements dD nol reflect thi$ incom¢.

MID-WARWICKSHIRE SOCIETY FOR MEf4TALLY KANDICAPPED CHILDREN AND ADULTS A COMPANY LIMITED BY GUARANfEE- NOT HAVJNG A SHAR£ CAPITAL . Pi2t 17 NOTES TO THE FINANCIAL STATEMENTS For th year ended JI MARCH 2023 RESOURCES EXPENDED Housing MniE¢rNeot Support S¢rvir¢s 2023 Totsl 2022 Total Eipendiiuré on raisittg funds Staff co5￿ training and cxtemal Ivisots 142 142 142 Dir£ct costs Wages Motor & Travel Ofticc Rent and RaKs M￿erialS & Costs re Day Activitics Luncheon Club Direci Costs 1,133.491 9,832 24.7Q7 I,ff28 4,269 9,413 10.753 9.465 12.619 5,497 6.642 21,790 10.762 269 7.¢J)3 18.312 1.133.491 9,832 24.707 1.028 4,269 33,887 13,776 12,609 11619 5,497 6.642 57.351 10,762 269 7,003 18.312 1.074.186 7.575 23,581 .452 2.629 32.789 11,699 13.770 .334 7.787 918 34,768 13.266 2.297 3,974 17,881 24.474 3,W23 3.144 Insur3ncr Telephone Profe55ioDal Fees Stsff Trnining Rtcruittntnt & Adverts Rtpairs M￿ntertan¢e artd Cleanin8 Sundry Expenses Bad Deb Equipmenr Hire Office Expenses 35.561 Support t05ts Depreciation Governance Costs {below} 28.Y24 3.808 14,160 31732 14.160 33.384 13.397 95.126 1.303.820 1.398.946 1.303.687 Total Expenditure 95.126 1.303.962 1.399.088 1.303.829 2023 2022 Gov¢rn•Dr¢ rosts xbovt ittclude.. Audit Fee Indemnity In5urar Re8isttation for Carc Quality Commi5siOTh I i.i(x) 1.550 10.680 .503 1.214 14.160 13.397 NET INcof+flNG RESOURCLS FOR THE YEAI 2023 2022 This is stated after char8in8'. Auditors RemunerniJon- Audil Depreciation Operating Ica5es- BuildbnBS and Equipment Re[1￿$ I i.i(K) 32.7 29.407 10.680 33,384 25.574 STAFF cosrs AND NUMBERS Staff costs during the year amounted lo.. Salaries Social Secuiity Costs Pension Costs Agenty Costs 2023 2022 l.(M)6.481 83.684 43.051 275 1,133.491 950.274 76.108 43.264 l.074.l86 Avernge nwnb¢r of stsff on the pyroll during the ye 51 48 Nti individual employtt rectivcd remuneiation above £60,IN)O. iiemUne￿IOn paid in aggregatc to the

key management personnel amounted w £138.514 {2022.. £1614501- MID-WARWICKSHIRE SOCIETY FOR MENTALLY HAPIDICAPPED CHILDREN AND ADULTS A COMPANY LIMTTED BY GUABAf4TEE- NOT HAVIP4G A SHARE CAPITAL P•gt 18 NOTES TO THE FINANc￿L STATEP1ENTS For the ytr tndtd 31 MARCH 2023 TRUSTEE RE￿[UNERATIo￿l AND RELATED PARTY TRANSACTIONS No rnemb¢rs of the Executive Committtt recejved any remuneration during the yw_ Expenses amowJtin8 to £Nil {2022.. £NIl) were rcimbuT5ed io rnembeTS of the Executive Committee. No Trus¢ OT other peTSOtt related to the charity had any per50nai in¢cr¢st in )ny rontTatt or transaction entered into by the tharity. Indemnity inwmce h&sEten purtha5¢d for the TnL5t¢¢5 at a tost of £1,55012022.. £1.503}. JO. TANGIBLE FtXED ASSETS COST OR VALUA TION Tmprovtrn¢nts lthprovethertts to $bort to Frtthold Itsehold Proptrty Freehold land Furnitwre •nd and building Equipment TotAI l April 2022 393.025 29.166 625.197 14&013 1.195.401 Additions 12.353 12.353 31 March 2tr23 393,025 29.166 625.197 160.366 1.207.754 DEPRECIATION l April 2022 371.511 5.250 114.521 129.668 620,950 Char8e for year 21.513 583 6.828 3.808 32.732 31 March 2023 393.024 5.833 121.349 133.476 653,682 NET BOOK VALUE 31 Marth 2023 23.333 503.848 26,85Y) 554.072 31 March 2022 21.514 23.917 510,676 18.345 574,452 All the r￿ed &ssets are used in dircct fiffth¢raKe of th¢ ¢harity'S objective& Th¢ charity'$ work focuses on help. care ar￿ 5UPPOrt for vulnerable people and people wilh learning disabilities. Part of the iftcludes the provtsion of 5ui¢abl¢ a¢¢ortLm(Mkntion at below market renL Fieehold propcty includes£345.197 Telating to a property simattd in Warwick. The historical cost of this PTeperty was £60.628. A Tevaluaiion by Direcior5 in October 2002 at£160,fth w&$ inco￿Orated in th¢5e accounts prior lo impTovemenis carried out in 2009 and 2010 costing£185.197. lknt proptry w&$ rtrvalued by Heritage Property in July 2011 at a valuaiion of £41X).000 on an open markei b&i& although that valuarion is not ￿fl¢rttd above. The other freehold property l¢Jc4ted in Lejmington was a4uircd following the meTgeron IA Febntsary 2014 with onother local charity. The Netherficld Managcmeni Committet. This property is rtfleckd above ai it5 valuaiion of £280.01)) ort 4th July 2011 by Hawkesfofd Chastercd Suwv¢yors on an opert market b&%is. and taking inio account the continued txisitnct of a coverjanl Testricting th¢ use of the building. Because of the spe£ialised nabjre and use of the property. Iht vsage restridiort. and the charity's policy io Tnainwrb it ID good tondition. no depreci*ion 15 provided amd the property is Y￿U¢d at ILS va]ua(ion on acquisiiion. and whith is cortsidered 10 be a fair valu¢. Improvements to Fre¢hold Proptsty ￿ls1￿9]IY costing £29.166 abov< relate to 8 freehold prop¢rty thai was doTrared io the charity a few years ago and is the property referred ￿ in Note 5. In￿￿￿1b1¢ In¢orne from Donated Facilitic

MID.WARWICKSHIRE SOCIETY FOR MEirrALLY HANDICAPPED CHtLDREP4 .4ND ADULTS A COTrIPANY LIMITED BY GUARAP4TEE- NOT HAVING A SHARE CAPITAL Page 19 P40T8S TO THE FINANCIAL STATEMEprrs For the ye2r ended 31 MARCH 2023 ii. DEBTORS 2023 201Z Trnde debtors 93.145 75.555 Prepayments and a¢¢Tued iDcome 3.520 94.944 79.075 12. CREDITOI 2023 2022 Amotynts filling due within offte ytr: Trade CTcdiior5 SrKial 5¢curkty and othcT ￿¢5 Accrugls Other creditors 18.309 7,129 10.730 4,569 10.730 4,507 33.608 22,366 13. PENSION COMMITM£NTS The chariry o￿lateS a defined conrribution prnsion schernL Th¢ of the s¢hemc aTe held sep0raly fTom those of th¢ charity in ind¢p¢rKiently administered fuD¢J. Th¢ pension ehaTge amounl¢d to £43,051 12022.. £43,264). 14. LEASIP4G COMMITMENTS At 31* MaTch 2023. Ihc charity had total minimum least tornmitments under non-twttllable operatin8 le&8es oveT the remaining life of the le&ses of £ 86.(K)612022.. £15,073).

MItkWARWICKSHIRE SOCIETY FOR MENTALLY HA14DICAPP£D CHILDREN AND ADULTS A COMPANY LIMITED BY GUARANTEE- NOT li4v￿c A SHARE CAPITAL Page ZO NOTES TO THE FINANCIAL STATEMENTS For th£ year tndtd 31 fvIARCH 2023 15. MOVEMENT ON RESERVES Bxl*nte l April 2022 Expendithre Tr¥nsfers In Year Bxl&nte 31 M#rth 2023 Year Restricted Fund5 Social Seryicc5 .168.423 1.262.601 94.178 Sunday Luncheon Club Purchase of ComputeT Tablets & Data SIMS Provision of Virtual Sessions Promoiion of Way Ahead 1.321 1.589 .321 959 630 5.545 12.041 1.424 5.861 6.180 20.496 1.168.423 1.272.166 94.178 10.931 Unrtstricted Funds Unrestricted Fund5 Designaied Fund5 Reyaluaiion reserve 966.393 12.864 25.(KK 180.368 126.922 (94.1781 925.661 12.864 25.000 I,{￿.257 180.368 I26,￿2 194.178) 963.525 Proptrty Emdowmtnt Broughi forward 280.(K)O 280.(M)O Total Fund$ 1.304.753 1.348.791 1.399.088 1.254.456 Re5tri£tEd Futhds So¢i&l Setvi¢es Fund Thi$ Tepr¢s¢nts the Teceipt and application of rnonies from Warwick5hire County Cwncil Social Sttviets in rtS￿£1 of spccifK clients. Sunday Luncheon Club- Grdnts rtceivtd as contribjlions toward5 the c051s of Providing a Sunday lurteh and social &ctivilie$ rxKe a month w vulnerabk adults. Promotion of Wxy Ahud Support &rvitts GTants rtceived specifically WWdrd5 prornoting ond TnatketirtR the services of Way Ahead incltsding fijnding for the Ncwskttv 3rMJ protnotin8 tht Zoom Seryice. and Saftty Onlint. Purchase of Cornputtr Tablets & Dats Sims Purch¥t of this digital equipmcnt to loan out within the rommunity.

MID.WARWICKSHIRE SOCIETY FOR MENTALLY HANDICAPPED CHILDREN AND ADULTS A COhlPANY LIMJTED B Y GUAK4P4TEE- NOT HAVi¥G A SHA￿ CAPITAL Page 21 NOTES TO THE FINANCL4L STATEMENTS For th£ yur endtd 31 MARCH 2023 Provision ofvirtual S¥sions Providing ZLK>m sessions to reach irOiv&lu￿s with txarning Disabiliiies who arc unable to attend tht Ne￿￿Jeld Centrt. Property Endowment F¥nd Thi5 r¢prt5cnlS a fr¢¢hold property that was wuited following th¢ m¢rg¢i in Febrnary 2014 with aneiher Ch￿lty. N¢therfield Mana8emtnt Cornsnittet. The property wls subjctt to a restridivc covemaThl th eftsur¢ thai it could oThly be used for charitable purpos DesiEnited Fund The designaied fund reprc5¢nts mon1￿ aside to meel major maintenance costs whkth may arise in TC5pect of the har5ty'S properties i& ANALYSIS OF NET ASSETS B£TWEEN FUNDS Tangiblt Fixed Assets Net Current Assets Total Property EDdowmeni Funds Restrieted Funds Unrtstricted Funds 280.¢M)O 280.000 10.231 964.225 10.231 690.153 274.072 554.072 7C41384 1.254.456 17. TAXATION The co(npany is a rcg¢ster¢d tharity artd is thertfore exempt fmm taxation undcr Chaptrr 3 of Part I l of the CoTwraiion T￿t5 Ad 2011. 18. CONTROLLING PARTY The charity is a company Iimitcd by guaraThtcc which mcan5 th•1 it doLS not have w) iwed shart capital and is ther¢fofC not controlled by atry one person orcntity.