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← Mid Warwickshire Society For Mentally Handicapped Children And Adults

2025-03-31-accounts

COMPANY REGISTRATION NUMBER: 02560195 CHARITY REGISTRATION NUMBER: 1040654 Mid Warwickshire Society for Mentally Handicapped Children and Adults Company Limited by Guarantee Financial Statements 31 March 2025

Mid Warwickshire Society for Mentally Handicapped Children and Adults Company Limited by Guarantee Financial Statements Year ended 31 March 2025 Page Trustees, annual report (incorporating the director's report} Independent auditor's report to the rnembers Statemenl ol financial aclivilies (including income and expenditure account) Statement ol financial position Statement ol cash flows 12 13 14 Notes to the financial statements 15

Mid Warwickshire Society for Mentally Handicapped Children and Adults Company Limited by Guarantee Trustees. Annual Report (Incorporating the Director's Report) Year ended 31 March 2025 Thc Iriistccs, who arc alqo Ihc dircclors for Ihc putyoscs ot" coinpany law, prcscnl thcir rcporl and thc fit)anci21 slatcnicr)ts of Ilic charity for th¢ y¢ar ¢nded 31 Mai'¢h 2025 Relerenco and adminislrativo details ReEls¢ered charli), name Id Wttrwiek%l)ire SoLiety tor Mentally Handicapped Children Adult% Charit>. registration number CoMpan)' rcgistration number Prlnclpal offlce and reglstered office 1040654 02560195 12 Athena C()urt Athena Drive TdLhbrL>()k Pdrk Warwick CV34 6RT Ell￿19nd The trustses A. Nowbold A. Rhead A. Tankard G. Wllliams K. Ralph M. Porter S. Hodges M. Powell-Breti Company Sacretary Auditor A. Tankard Edwards Peaisoii & While (Aiidil) Liiiiired Chartered cerlitied aiLounlanls & sialiilory audiior 8 Iiiry Street W Arw iLk CV34 4EW

Slructure, governance and management Governing document Tl)e Lharititble Lompany 1% a reg?i%lered LhariLy (with regJi%lraliun number.. 10406541 dnd d private Lonipally limited by STU￿￿tee, hai'ii)g no 8hare Lapital (w'ith company number: 02560195 ). The Ll)arit¥ble company egtablished Linder a Memorandiiiii and Articles which establislied the objects and powers of the cl)aritable Lonipany and is goven)ed under its Articles ot'Association agreed at the EGM in March 2013. In the evelli ol- the Charl￿b]e company being wound up, members are required io con(ribulo an ainoiinl noi exceediiig £1. The chariiable compaiiy is al'filiated to the Royal Mencap Society and pays an annual atliliation fee. Slrudure and management Th¢ cli4irity h8% ali ¢xccutiv¢ comtT]ittec of up to 12 nicii]bcrs who mcct ￿&Vul￿rIY 4ind arc rcspon%iblc for th¢ strdt¢¥ic dircctioll and policy of the charity. Ai pr¢%¢nt the Coinmitte¢ 8 meniber% fri)m u N'Jriety of prc)fe%.4ional buckgr()unds relevdnt tl) the wi)rk of the Lhdrity. A %Lhenie uf delegation 1% in plaLe Lind day lo d&ly re4pon%ibilily for the provi4ion of the %erviLeS re%t with the Chief ExeLutive along with ihe Sernor Maiiagement Teain. The Chief Executive is responsible tor ensuring that the charity deli&ers the services specified and iliat key perfomiallce iMdiLalors aTe Inei. The Maiiager for oiir Learniiig Disabilities Services and tlie Acliiiity Sen'ices Maiiager have responsibility lor the day-to-day operatioiial iilAiiagemenl L)I' th e.hMriiy, ittdividiial giipe.rvision ot. the Si¥iff ¥it)d algo eiisLiying ihar the le￿ill eontllllie Its deiielop ihe.ir gkilli aiid Miorking pi'aciices in line wilh good pra¢iice. Recrultment and appolntment of executlve commlttee Thc Directurs of thc ccinipmny JTC dls1Tr chdrily TTllSt¢es for the piirpiTrscs uf charity law and undcr thc c()Tnpuny'b Articles arc kn(Iwn a. m¢mbir.s of thi Ex¥¢uiivL C<)InmittL¢. Und¥r th¢ rL4IIiI'LmLnl% ()f th¢ M¢tn()randuin tti)d AniLli% ()f A%()Llatii)n thL mimbLr.s 1)f th Executive c.ommittee are eleLied to %erve anttually and mu81 be re-elected ai each Annual Gelletal Meelink. Th¢ ExeLLltiv¢ Coinmillee seeks lo ensure that the needs ol. this gvroup ar¢ appropriately r¢ll¢L1ed through the di¥¢rsily ot. tli¢ trui*i¢e body. Businesli and eare skills are well represenled oil the execLili¥e Lorniniiiee. Soine ot ihe CLirreiii illembers 0( Ihe execuiive coii)Iniiiee are relaied 10 individLials being siipporied by li and have long term conneciion willi, and Linderslil nding of the ch&1rity. Trustee Inductlon and tralnlng A copy ot"Ilie Lhariiy Cominib%ion's ¥uid¢ 'The Essentiul Triist¢¢" ib di4tribiit¢d to all new trii%teeb Iilong w ith the Meniord11diim and Article. dnLI the late%t findnLiiil %ldtements. N¢w Tru%l¥¢% ar¥ Invit￿ iviih upptsrtuniti¥4 lu ￿)¢¢t w'ith th¥ C.EO and ¢xi%ling Iru%l¥¥s to furwnali.%¢ Ih¢ir Iiansitiun vnlu th¢ Bu&ird. Slaff training Way Ahead are exiremely pi'oud of the dediealioii of the einployees and their cominilmenl lo their continuous professional developmei)t IC'.PDI. All n¥w staft comiM¢n¢¢ a full indu¢iioii ii)to thc s¢rvic¥ whioh iiicludcs tlic ¢oinpl¢tion of thc C8r¢ Ccrlificalc.

This in￿o1VeS g tiill training schedule including iiiles such as Risk Assessment. Manual Handliiig, Person Cenlred Approach, Sateguarding, Eqiiality and Diveislty, First Aid and Medication to Daiiie some. Existing staff complet¢ Ihe Care ('.ertilicate and regular CPD in line ivith Health and Social (.'are expecL91ions and the changing needs of the indwvidiials supportcd. Publlc beneflt The Tru%tee5 coi)firm that tl)ey haiffe Loinplied M'itl) the Charitie8 .Jlct 2011 to have dile regyard% to the Cl)arity Coinmi.ssion's qeneral guidanLe on publib benctit. The charity Ineets these criteria Js il provides addilioi)al supporr ro individuals supplcmenring il)ai Lon)Inissioned by ihe slatuiory auiliorilies. The chariiy also subsidises rents for its properties it individuals experieiice I￿rd￿61p. Rlsk statement The Tnist¢¢s hav¢ a Yisk manax¢mcnl stratc&y which revicws th¢ mlljor risks and impl¢mcnts slratcgics lo minimis¢ risks. A risk I'cgister is mdintained aiid reviewed dt re&Tuldr ii)tervals. PthiLiilar att¥ntion hd% b¢en fi)Lused i)n tli¢ findnLiiil ri4k% with dll the il)dllb)es made by Wd[￿,1Lk￿hlr¥ C'c)llnty CollnLil, and it% imp&l¢t i)n the charity. Health and Sufery h4ve alw beer) rttgularly revieived. EmphJi'i8 ha8 been placed on the qyslein%' and proLedures to Inili&iate Ti.4k%'. The quality aLidit sysieins have been foLused on with internal TralliL Light, Systeins being up. raded lor Quality audii pfoL¥sses. A 'Good' report (dated 14tli January 20201 was receii.ed via the latest CQC inspeLtion aiid tliis report ￿[] be lound oil the CQC website.. wIFw.cqc.org.Iik. Monthly e-lnaili are reLeived as iipdales Irom CQC relereneing oifiiie reviews mude against (he organisaiion as parl of conliniied assurances wliilst CQCS usual inspection regime reniains suspended lollowing COVID. Obloctlves and actlvltles Objoctivgs WJY Ah¢ad Support ServiL¢s has been pn)vidingy suppo)rl in the Warw'iikshiir Jrea lor over 50 yearb. Way Ahead provides a supporlive, enabling services 10 i.'ulnerable iiidividuals inLludinb people with leaniing disabililies, people wilh li1￿11a1 ill healih and indii'idiials on Ihe Auiisiic SpecirLIm. The person-centred support provided is delivered iii an enabling Wuyi encouragiiig the iiidividi￿l to take control ol. their lives and to be as iiidependenl ai possible. OIIT aiims aiid objc¢tiN'¢s ar¢ lo fully support Ilic pcr5911 in dcvcloping ond l¢arnin¥ skills to Ihc tullcsl cxtcnt of ihcir abilili¢s ai)d to iisc thcs¥ kills ￿'1th coiilidcncc. Activities and services Way Ahedd provide suppurted livir)Ly lor people livinby wilhii) .1 Lonveried properties manL2gTed b) tl)e org1¢ nisalioi). This siippon is looked al holislically wilh the perbon al Ihe ceiilre of ¢v¢ryihing aiid is deliv¢r¢d 365 days a year. Furiher support is provided lo people living wiihin Iheir loc￿1 coininiinilies and wiihin their own hoines, owned. r￿lled or lii'iiig wilh dieir lamilies, we call iliis our Oulreaeh Services. This support is prol'ided witli the saine ethos, objectives and values. Way Aliead glso provide day opporliinilies. We Call Ihis our A¢livity S¢ri'i¢e. We provide our Aclivily Services both within our maiii Aciiviiy building and on a onc-lo-onc basis. llic aciivilics ￿,¢ providc arc cciilrcd aroiind IhL waiits and nccds of ihc indii'idiials parlicipaliiig. Thc activitl¢S %ir¢ IMcanin¥fiil. Cinpowcring pcoplc lo maintain and improvc upon skills. Iry s011i¢tliin¥ ncw. work to¥cthcr and CSl%iblisl) links witli othcrs iii thc Ioccil coJnmunit), lacklingr Ihc pot¢iilial of social is01<1tioi) and strii'iiig 10 4UPPOI't pcoplc in achicving thc positivc outcofflcs they are l(?()kin¥ for. Slratogic r8POrt The tollowing Seclions lor achievements and perlormance and Iinancial review forni the strntegiL report ol the charily.

Achievements and perfonnance 2112412025 has been a productiv¢ ycar. Tlic Trust¢¢s hai'¢ alt¢ndcd 8ddiii011al m¢¢tings io thc usual board rncctings ill ordcr to updaic thc way WC a55¢4s risk. W¢ hai¢ tskcii a niorc 5truclur¢d approach by producing a ribk matrix ihat we ivill revicw rc¥ularly going fonyard. It cov¢r. dll tkspeLls ()f risk SULh as PeiTrple (Individullls), Pe()ple ISt:tfD, Building%, Fin#nLe aiid Goi'ern'inL¢. Th¢ m2trix <ill()ws th¢ trustee.5 tu wvrk on mltlgF￿1tin&T ri4k.s where po.%%ibl¥ by id¢nlifying aLliun% iinil rcyoll'ingi thcm. Tbe Tru8tee% voted to Net a modest deticii budget for the year whiLh woiild gi¥e a deserved increase in pay to all stall. ot. 9.8O/y. We were pleased lo reLeiTre a 5.70/u uplift Irom the LoLal Authority whicli will help io CON'er tl)is additional expenditure. Our tiiiaiices remain in healthy position iii line wilh oiir reserves policy with Imore il)ai) 6 monrhs of reserves held. Willi this lei'el in place the Iruslees have decided lo designate funds ower aDd above tlie 6 nioiiili lei'el so that li'e can use the luiid5 lor iiiiprovijig our Netherfield site and lo cover any iinforeseen mainlenaiice Ihal may be needed ai our properties in (he coming year. The board have coiitinued to work oli plans to deN'elop our Netlierfield site. Architect plaiis have been drawn LIP to repositioii tlie staiTS to iiicorporalc a lift io allow individuals with limilcd mobility to a¢ccss il)c uppcr floor. Thc uppcr floor will bc rcn)odcllcd io providc officc spac¢ for tho t¢cim ¢urr¢ntly sitcd at Athcna c.ourt, sai'ing oxp¢ndiluro on rcnt, and an opoii plan spa¢0 for an IT suitc for Ncth¢rfi¢ld to Uff¢4N. Tli¢ downstuirs QtYir¢ will b¢ iis¢d by Aclivity Scrvic¢¥ ¥roups and thc currcnt stor￿¥¢ arcu niad¢ stnallcr to imiirov¢ acc¢b4 heliveen %id¢ ()f the buildin¥ to the (Iiher. The 10%% of %torau?e %Pd¢e ￿,111 he re-sited tLI a ￿dr￿en rD(Im wliiLh will als() hilV¢ .4pace f()r ALtivili¥s tu tak¥ plai¢ in. Th¥ plan.% ivill ¥n%urc wc are u%ing) fund% tu improvc th¥ 4crYiLc% fur individuiil8. In February an iiiternal IinanLial audit WLlS Ldi'ried out by one olthe Ti'ustees. The audit is desibined to request random linanLial inlormation lo eiisure correLI proLedures are beii)bi adl)ered 10, adoptii)ki robusl segregialioii of dulles ai)d following appropriate levels ot. auihorisalioii tor expeiidilure transa¢tioiis. Having m0￿ca across to a cloiid based accoiiiitiiig sotlware Ihis year, iiiore processes i)iay be coiiiplei¢d di8ilally l'ather Ilian producing onerous paperwork, making the finance func11011 more efticieni. Our sern'ices coiiiinue lo support individiials living indep¢ndeiiily in the local comniunity either wiihiii one of our properties or the oulreaLII scri'icc. Towards ihc crKI of thc financial ycar wc ￿CrC 5UPPOrtiiig 30 individuals across 6921 hoLirs of support witliin 37 & .18 Oakwood Grovc, 32 Hcath Tcrracc and Lynn011 Ficld achicving ovcr 900/D of 3crvicc dclivcry. Thc avcragc CE¢n bc skcwcd low'cr how'cvcr diic to indiN'idual¥ having to leaNe the s¢iwic¢ dlie to ¢haii¥¢¥ in ¢ar¢ n¢¢ds befoi'¢ their ¢ontract Ib teTniinilted. ALiiviiy Serviies al%0 8LhieK'ed 904/0 1)f %erviLe deliver) Ind SUPPi)rted 31 indiviilu'il%. Beiw¢¢n J ii) 5 'ire run ¢aLh week dnd pri)vide I wonderfiil Vdriety of dLlivilie%. EdLh Inonih the new%leiter iedm piit I0￿ether the new%letleT Nhdrinsi what'.4 been happening at Neiherfield. In Mdy tli¥y L¥lebi'ated prvdiiLinbp IlieiT IOOth l¢tt¢r1 OnL¢ dbpdin iiidiviLluul% enjuyed ili¥ine(I tJay4 %LILli Ed%ter, VE Ddy, Hdlluiveen, Diwdli. Christmas dnd 1 Pirate Day involving lanLy drebb, InusiL, Luoking7 lid art. In the suinmer the Neiherlield Festival touk pldLe with a photo booth a disLO and gaines. The gardening Llub grew lols ol'vegelobles iii the garden io provide prL)duLe lor ihe Suiiday Lunch Club and were owarded an award tioni Leaimington in Blooni IOT the fabulous display iii Ihe tionl garden. The Lhoir &iid the pliotography club liave beeii busy all year loo. 'I'lie ii'uslees ￿'Ol11d like to extend tlieir Ihaiiks lo the Netherlield learn tor keeping lis up lo dale wilh all the events. We would also like lo lI￿nk oiir woi)derlul vo1uiileer ar Neiherfield w110 geneiously donates around 15 hrs oi Iheir liiiie per month. Thc Board of Tn15tccs ￿OUld likc lo cxtLiid thcir gralitLidc lo thc Local Autliority for thcir conlinuiiig support throughout thL pay*t ycar. Th¢ Board would L11$0 lik¢ lo ¢xt¢iid Ihcir thanks lo th¢ folloH.'in¥'. C1￿1V¢r￿01j Fields Churitable Trust St Pdul% ChurLh

For their kind doiiations in support ot our services. Tbe ongoing progi'ajnme ot. Inaintenance has agaii) been overseen at all properties aiid inany iinpToIAeiiients have beeii coinpleled this year. The Healili & Safely at the properlies is also overseen by Peiiinsula PT0￿]ding Ili¢ Tnistees with a comprehensive programme or rccommcndations whicl) wc w'ill illcorpor&ltc iii(o oiir risk matrix. Ncw ch<ingT¢S 10 Eniploycrs Nl foi businc5.sc% h2v¢ had 3 bi¥ iinpAcI on w&¥cs cxpciiditurc addin¥ additional L38,L999 each year This ddditional burdcn in ¢xi)eiiditllTC he￿￿ Pdrtly all¢vidt¢d by the uplift awarded by the local authority, Ihe bdldnc¢ having i() LuIn¢ out ()f our re5el'V¢b. The Trustees have Lontiiiued to work Llo%ely with the Senior Management team by holding hybrid bi-mont]ily meetings tliroubliout the year. It i¥e are undblc to allend ii) persi)n we aitcnd virtually. The board analyse quarterly reports demonstralinki the Lash-lluw po&iti()n ii) addition lo the qiiarterly variance to the aiinual bLidgel at the nieetings. Trustees are also proN'ided ivith an overvieiv by each Team Leader and updated aboL)l any sufegiijrding issiies (here may liave been. The Tmslees are cutTenily undergoing online c.yber S¢curiiy training. In 41 bid (o move 10 a digitalis¢d record k¢¢piiig sysleni rhis year we hai'e been impleinenling Nourish. Th¢ ¢loud based systeni ivill allo sthff io access individuals records di¥ilally and updale ihem i)iore efficiently in real lime. The Tn)slee5 are keen lo learn Tnore about how (he sysl¢m will b¢ impl¢mcnl¢d aiid ￿,hat iiifornialion ¢an tcd b8ok in rcpons to th¢ board. Th¢y Thould lik¢ lo Il)aiik Andy and Simoi)c for thcir hard woll( oli ijnplcnicnting thc iicw systcm. The fii)al thdnk you froiii the Trustees must go to our CEO. Tlirough llnother ¢hallenging ye￿r Loiiise, supponed by the SMT tellm ha. maintJincd hcr u4ual diligicnL< dnil pr()fe.s%iunali%rn in pri)viding thc Bcidrd ivitl) dctdilcd rcpi)rt% of ¥i'crythinbT Iiiipurtaiit lo tli¢ runniniT uf Wdy Ahgdd. Ive grelltly dppreLiate everyihin¥ you ¥ive to ihe 4¥rviLe. Wtt ¥ery miiLh l()(Trkii)LY InrwArd It) 2fi2A when we will he ettlehr%tii)g niir A()th Ann1versAryl Wtt h(Trpe yDii will All cnnliniie tfi qiippi)rt WAY Ahead and joir) in with Liur celebrations we plan to niark this landmark year.

Financial review Thc finan¢ig1 oiitturn rcfl¢¢icd a surpliis of £33,677 for th¢ ycar ¢onipar¢d witli a surpliis of £73,753 on chai'iiablc aciivitics in the prcvious p¢riod. Th¢ surplus in thc ycar is attributable to th¢ iiiCT¢aS¢ ill th¢ rcntal and social scrvic¢b incoinc iii th¢ p¢riod with co%t4 also incrcasing in comparison with the pr¢iij()us periud. Som¢ %tai)d()ut flu¢tu#ti()ns 111 ¢OSts ure listed below- Wa¥¥$ and %alari¢% - inLrca%ed by £125.355 yeJr on )¥dr rcpr¢%¢nting7 illLrc&%ccl riltc uf pav for exi4tinuN %taff and an Inu￿a￿ed avcragTe lull-time equivaleiit nuinber ol'staff employed iii the year (43 thi.% year compared to 41 last year). Light and heal lulililies) - deLreased by £15,1891290/rtl year on year due to exlemal taLtors outside of the Charity's control in the PTevious period, Repairs aiid niaintenance - increased by £21,891 when coniparing tlie curreiit and previous period. Tliis is largely dLie to i'edecoralion and repair work whieh iiicluded repairs io the roofai)d exterior walls. We rei'alued our freehold land and buildings al the peTiod eiid, recognising revaluation gains totalliiig Ll,129,454 iii Ilie year, incre&1siiig total cliarity fui)ds by thc samc ainoiinl. Tho ¢hcirity has continu¥-d to pr¢scnt a vcry h¢<llthy balanc¢ .shcct positioii with sigiiifi¢ani bank and ¢a5h roscTV¢S t0 5llPPOI't tho on&iL)ing activiti¢b. Thc r¢bult4 in thcir totulity ￿r¢ cons1dr￿￿ to b¢ ¢xtr¢ii]¢ly positiv¢, iii what rontinu¢s to bc u chullcn¥ingp s¢Ctor to op¢ratc in. Re8errf8s policy The Lharity has sel an ideal level of unreslricled readily available tiinds equating to S nionlhs or 182 days, ￿'ort1) of overhead expenditure,. Iliese IEserves being aiailable io augmenr Ilie resources piuvided by Social Services. At the year end, tlie level of re11 dily available funds represented 245 d1£ ys, worth of annual overliead expeiTrditure {2024.. 255 days). This ver), positive level DfreserN'es reflecis the Careful moilltoi'ingt of income and costs by management and Ilie Ttwstees. As at 31 Mar¢li 2025, Ill￿ ¢harity hvld r¢s¢rvcs of £2.637..16(i ivhich cali b¢ aiialys¢d furth¢r os follows.. Endo￿,￿lcnt fiinds £1,425,0110 R¢strict¢d fu11cls £Nil UnrrNtriLted fund4 R¥valuJtion re%erve £ 155.48 Oilier iini'eslriLted relierie4 £1,056,8R6 Witliin other unreslriLted reserves is ali aiiioui)l 01-£267..317 whicl) liab been desigi)aled lor Imajor mainleiianL¢ and relurbishinenl Losls which niay arise in respeLI ol. the LhariLy'b properiiea. The exiylence ol'difterenl reserves, &iid iheii. purposes are explained wiiliin accounting policies, iii Ilie iioles io the fil￿nCIal slareinenis. The assets representing each of these reserves is detailed out in iiole 25 10 tlie linancial slaletnents. Going concern The irustee4 hdNe u reu%()nable exp¢Liali()n thai the Lhuriiable LL)Inpany hiL4 ddequate re41?urLei l() L()niii)ue in ciperuii(Inal cxi.%tenLe for the fore%eeable future. F4)r thi4 reiLyun. they Luntinue to udupt the g¢jIn￿ LonLern bdSi% in preparing the finanLial %ldtemeni%. Plans for future periods The board will coiiiinue lo s(riv¢ lo dei'elop mor¢ elYe¢liv¢ and robiisi goi'¢rnaii¢e. Il'e reLognise that the board is in iieed of lie￿, views and opinions aiid so will actively seek new trustees lo add 10 our exislii)g board. We will contiiiue to monitOT risk Inanagenient strategy Lising the iiew I'isk n)otrix. Tliis will also uid oui. business plaiining pru¢lice. Plai)s for Inakiiig thc niost of thc uiiuscd spacc at Ncihcrficld w'ill ¢oi)tiniio in an offot1 to niaximiso lh¢ Tcsourcc bul also 10 providc cnhanccd 8¢n"i¢¢s foi. individiials. We will L()iitiniie til %upp()rt the hard WLirkiii¥ stdff und SMT in ull that they d() t() mdke our serviL¢ th¢ be%1 that it Lun be.

Trustees. responsibilities slatement Thc Irust¢cs, who arc also dircctors for thc purposcs of ¢ompany law, arc r¢sponsibl¢ for prcpari11g Ihe Iriisl¢cs' rcport aiid Ihc fii)aiieial lat¢]￿rntS iii accordaiicc with applicLgblc IL2I1' and Unitcd Kingdom Accountin¥ Stsndards (Unitcd Kiiigdom Gencrally Acccptcd Accounting PraLti¢¢l. Coinpany luw require5 the ¢hMriiy Irust¢e4 11) prepdre finunLiÉII st#t¢ment% fvr each y¢ar whiLh gile a true #nd fair N iew c)f the Ktate of ￿lffaIrS uf thc Lharilablc Lomyar)y Lind th¢ inLoming rc%ourL¢.s and application of r¥¥uurLc4, illLluclingJ thc inLom¥ ',Ind cxpci)ditur¥. fur ihat period. In preparing tbese tinancial stateii)#nt%, the trLl8tee8 a]¥ required to: -%eleLt .%Lljtable acLOllI)titig poliLies ￿ld then apply them coni1Stently; observe ihe method9 and prineiples in the applicable Charities SORP., rnake judg]nenls and aueounting eslimale5 that are reasonable aiid prudent., siale whether appliLable UK Accounting Standards hale been lollowed, subjeci lo any Ina(erial deparhjres disclosed and explained in the financial stateillenls. prepare the financial staTrinenls on the going concern basis uiiless it is inappropriale lo presum¢ that the cliarily will conrinue in business. The rriistees are respoi)sible for k¢eping adequate accouiiiing Te¢ords that are sU￿1¢ient lo show and explaiii the charit)I's transactioiis and disclose with reasonable accui'acy al aiiy tiiiie tlie fiiiaiicial position of the chaiity and eniible Ihcm lo cnsurl Il)at thc financial slaicjncnls comply with thc C'on)panics Acr 2006. Thcy arc also rcsponsiblc for s?fcguardi11g the asscts of th¢ cl)arity and henc¢ for taking r¢asonablc slcps for th¢ prci¢ntioii aiid d¢t￿tiOn of fraiid and otlior iw&Tulariti¢s. Auditor EaLli ol- the pgrsoiis who is a trLisIL* at the dale ol-approval ol. this r¥port Lonlinns that,. so tar as tl)ey are aware, there is no relevarit audit inkormalion ol. wliiLli the Ll)arity's auditor is uiiaivare. and - Ihey l)ave taken all steps that they oiighi io have taken a (ruiiee lo make Ihe)Mselves aware of any relevant audit infom1al1￿] and lo es(ablish ilia( Ihe charity's aiidilor is aware ol. that infomilitioii. The tN8iees' an11ual report aiid (he strntebYiL repoyt were upproved on I l December ?095 aiid sigined on behalf of the board of trustees by.. A. Tankard Trustee

Mid Warwickshire Society for Mentally Handicapped Children and Adults Company Limited by Guarantee Independent Auditor's Report to the Members of Mid Warwickshire Society for Mentally Handicapped Children and Adults Year ended 31 March 2025 Oplnlon We have Judiled the financial staten)ents af Mid Warwickqhire Society for Mentally HandiLapped Childr¢n and Adult.g Itl)e 'charity'l for the year ended 31 MarLh 2025 whiLh Lomprise tlie slateineiit ul- finanLial aLtivities {inLludingJ jllLome and expeiiditure dLLountl. stateineiit of rii)a]ILial posilion. slalemenl ot L&s1) tlows and the related nol¢s. iiiLliiding a summary ol- signitieanl aLcounling poliLies. Tlie finanLial IEporling IraiK¢work thai has been applied in Ih¢ir preparaiiot) is appli¢able 18iv and Uniied Kingdoin Ac¢oLinling Siandards, iii¢lLiding FRS 102 The Fiiiaiicial Reporting S￿ndard applicable ii) the UK and Republic of Ireland (United Kingdom Geiierally Accepted Accounting PTa¢licel. In our opinion the linancial slaleinents.. give a Iru¢ aiid tair view ot Ilie slate ot Ilie charity's affairs as ai I l March L02.$ and of lis iiic(Trining rcs(biirccs and applicHtian ot rc￿oureC￿, includiiigT Its illcnmc aiid cxpciiditurc, fnr thc ycar Ilicn cndcd., havc hcci) prO￿rIY prcparcd in aecordall¢c wilh Uiiiicd Kingdom Gcncrally Acccptcd Accounting Praciicc. havc bccn pr¢parcd in accord911CC Wlth the rcquircmcnt% of thc Coiiipcinies A¢1 2n06. Basis for opinion We condiibied OLir audit in accordunce wilh Inl¢n)aiional Siandard& oil Audiling (UK) (ISAS (UK)) ond opplicable law. Otir responsibilities linder tliose standards are furtlier described in the auditor's responsibilities for the audit of the financial statei)ients seetion of our report. We are independeni of Ilie cliarity in accordance willi the eiliiial reqiiireiiieiiis Ilial are IElevanl lo our Judit ol-the financial slaleiiifflils in the UK. il)Lluding the FRC'S Ethical Standard, and we Iiave fulfilled our oihei. ethical I'esponsibililies in accordance with ihese requirements. We biliLvL ilidi Illi aLidil ¥vi¢JLIiLL WI IIJVL ubiaiiiid is suIfiLILiII apprvpriull Iv prvvidi a busis I￿[ UUT UPIIIIOII. Con¢lu$lon$ relallng to golng concern Iii auditingF the finiinuicil %latemenls. we have LonLluded tliiil tlie tN.%tee%' L>f the gi¢Jingi LonLern bdii4 uf ilL'LOUlltlllgT 11) the prepariltiL)n uf the linanlial %latemenls is appropri7￿ ie. Based on tlie work we hal'e perlonned, we have not ideiitilied aiiy niaterial uncertainties relatin(y to even18 or eonditions tliat, iiidividually or colleLtively, may Lasl signilicaiil doubt on Il)e iharily's abiliiy ID coiilii)ue a g¢Jil)g COliLern lor a pei'iod ol- al least iweli'e Inoiiilis troiii wheii tlie finaiicial slalements are aiithorised lor issue. Our respoiisibililies and the responsibilities of Ilie Irusrees with reipecl ro going coilcern are described iii Ilie relevant seclioiis of Iliis report.

Other matters Thc otlicr informatioi) Compriscs thc information includcd in th¢ anni￿[ r¢porl, othcr tlian Ihc financial sLgtcm¢nls and our audiior's rcport thcrcon. The trust¢¢% ar¢ rc4ponsibl¢ for tlie oihcr inforimation. Our opinioii on thc fin4qnrial stat¢iii¢ii15 docs iiot colcr Ili¢ oihcr iiiforniation dnd, exLept to th¢ exienl ()thenvi%¢ ¢xpliLitly stut¢d in our report, Iv¢ d(> n()t ¢xpre.5% dny f(Irn) uf us%ur8llLe L()IILIusiiTrn ther￿)n. In ¢(Inn¢¢tion with our audit of thc finanLial %taicmcnt%. uur r¥%ponsibilily is lo rt.td th¢ oih¥r infcTrT]ntttiun and, in doing? %0, Lon%ider wh¢thcr thc other inlorii)ation is materially inLonsistent with the financial statelnents or oijr knowledge obtaiiied in the audit or otherwise appears to be materially misstated. It we identity such material ineonsislemcies or apparent material misslatemenls: we are required IL) delem)irte wl)ether there is a niaierial niisslalemenl in the financial slat¢iy)enis or a Inalerial Ini￿ratemeN1 ol- rhe other infom￿1701l. 11-, based on the work we have perfonrjed. H'e conclude tliat there is a in&￿rIal misstateii)eiit ol this otlier iDformatlOlL we are r&iuiiEd 10 report that lacl, We have nothing to report in this regard. Opinlons on other matters prescrlbed by the Companles Acl 20Q6 Iii ()ur c)pinion, bdscd cin thc work undertdkeii in th¢ coursc of the diidit.. th¢ inforindtion ¥iv¢n in th¢ Irw%t¢es' rep¢)rt f(Ir the fJndnLidl yedr fi)r whiLh tl)e finaT]Lidl strdt¢m¢nl% are prepgLred 1% Lun%i%ient with the finanuihl %taleinenl8', tlie Irustees, report has been prepared in dLLordanLe with appliL2blg legial ￿qUire1nents. Matters on which we are required lo report by exception In the liglii ot.the knoivledge and uiiderstaiiding of Ilie cliarity and its en¥ iroiimenl obtl& ined in tlie course of tlie audit, we haire not identified Inalcrial misslalcmcnis in Ilic truslccs, rcport. Wc havc iioihiiig lo rcport in rcspccl of Ihc following Inaltcrs ii) rclalion to which Ihc Coiiiponi¢% A¢t 201)6 1'¢quir¢s LIS lo rcport to you if. in oui. opinion-. adcquut¢ a¢¢ouiiting rocord5 hav¢ not kcpi. or r¢turns od¢quatc t.or our uudit hJv¢ not becn received from brnnrhe% not illisitcd by (Is, or _ the findnci￿l 4tut¢ments yre not in u¥r¢cnicnt wiih th¢ dccoiiiiling reci)rdy 41nd r¢turn.4; or - Lertdlll ili.sLlI)4ure.4 (If tru%t¢¢%' reniun¢rdtion speLifi¢d hy IL2W dl'e ll()t made- or - we have not reLeived all the infurmJiivn und ¥xplunaliun% w¢ ￿qUIr￿ fur ()ur audit. Responsibilities of Irustees As explained niore fLilly in the trustees, responsibilities 5talenienl, the trustees {who are also the directors for the purposes ol. company lawl al'e responsible for the preparalioii ot"The financial slalemenls aiid toi. being saiisfied thai Iliey give a true and fair vie￿￿ and lor siiih internal oiiirol as Ilir trustccs dctCTmin¢ is Iiccc5sary to ¢nablc tli¥ prcparation of fii)ai)cial statcmcnts that aro fi'c¢ froni niatcrial InisStatcm¢nl. whcthcr duc lo Ir%iud or crror. In prcpariN¥ thc linaiicial slatcmcnls, Ihc truslcc5 arc rcspoiisiblc lor asscssing Ihc charity s abil Ity to coiilinuc 41S 11 ¥0i11¥ concerii. dis¢losiiJ¥. d& .'Ipplic'ibl¢, niiitt¢rs related to ¥oin¥ ¢oncern dnd Ubin¥ the going ¢on¢¢rii bdsib of :Iccoiintin¥ iinl¢b% the Iru%l¢¢4 ¢iil)¢r int¢iid t() liquidul¥ th¥ Ll)arity ur ti? op¢rati(Trns, ur huvc n() r¢iili%tiL dlt¢rnJtivE hut lo dci su.

Auditor's responsibilities for the audit of the financial stslements Our obj¢¢livcs arc to obtain r¢asonablc assuranc¢ about whcth¢r th¢ fin¢incial sialcincnts as a Miholc ar¢ fr¢c froim matcrial misstatcm¢nl. wli¢th¢r du¢ to fraud or ¢rror, c?nd ro i5su¢ ali auditor's r¢port that incliidc5 our opinioll. Rca401iigbl¢ g54uranc¢ is a hi¥li Icvel of LIS5uranc¢, but 1% not a gu￿rantee that an ¥udit L()ndu¢t¢(l in llL¢i?rdunce witli ISA5 (UK) will always d¢t¢¢t a niai¢ridl mi%%tatenient when it ¢xi%t%. Mi%4tat¢mcnt% Lit]i ari%¢ fTun) fraud or errLir and ar¢ Lonsider￿1 matcrial if. individually ur in the a¥¥rcg>at¢, Ihey Lould rca40nably bc expeLted to iiitlLienLe the eLonomic decL8ions of users taken on the basis of these Iii)ai)cial statement%. Irregularitie%, iiiclLiding Iraud, are ins'tances of non-Lomplian¢e with laws and regLJlations. We design procedures in line with OLir respons'ibilities, outlined above, lo deleLt niarerial misslatemenls in respeLt ol- irre(rularilies, includiiig Iraiid. The exienr lo which our procedures are Lapable ot delecrii)g) irregularilies, including fraud is detailed below.. Our assessiiient focLLsed on key and regLilatioI￿ the conipaiiy has to coi)Iply w'ith and area5 Ot Ibe rinkmeial slalements we assessed ab beiiig inore susceptible lo misslalemenl. Tliese key laws and regulations in¢lL)ded bill were noi limited lo compliaiice with tlie C..0￿paI71es Aci 2006, United Kingdoiii Generall), Accepted AccoLinting Pi'actice aiid Televaiit tax legislil tioii. We are not rcsponsiblc for prci'cniing irrcgularilics. Our approacl) lo dclcci irrc¥ularily includcd, but was not limilcd lo. ilic following: l. Ali undci'standing of thc lcgial and r¢￿latory frain¢work appli¢abl¢ lo cc>mpany ai)d h'. Identify and ds%eN4 the ri%k4 uf In£ltei'ial mi4%tateinent uf the finanLial %tateinenl%. wlietlier due tL> frdud or errur. desigin and perforni audit pruie(liii'e¥ respun%iwe iu tl)u%e ri.%k%, and LTrbidin diidit ei'id¥n¥e tlidi 1% %ulliLieiit dnd dppi'Lipfidte tu pru¥ ide d b&%1% for uiir upiniun. The ri%k ol. not deteLting? d iiiateridl Inisslatemeni reRuliing, Irorn Iraud is hisTlier than for une resultiiig from error, 25 Iraud may inwolve Lollusion, for&very, inlei)li¢Jiial oinissions, misrepresei)lations, or the override ol. inlen)al coi)Irol. Obtaiii an iiiiderslanding of ii)ienial coiilrol relevani lo the audit in ol'der to design aiidit procedures tliat are appropriale in tlie circiimstances, bul not for the purpose ol'expi'essing an opinion on the etfeciiveness ot the group's iiilernal control. Evaluate the appropriateness ol-accoLinling policies iised and il)e reasoiiableness of accouiiling estimales oi)d related disclosures rnade by the directors. Conclude oli the appropriateness of the direelorg, Lise of the goiiig coiicem basis of accounlii)g and, basLd on tlic audit ciidcncc ohtaincd, whcthcr a matcrial unccrtainty CXi5ts rclatcd io ckcnts or coi)ditions Iliat Inay cast signifieanl doiibt on Ihc group's or tlic par¢nl compaiiy's ability lo coiitinii¢ as a ¥oin¥ coiiccrn. If w¢ concludc Ihgi a iiiatcrial iiii¢crlaii)ty exi%t%, w'¢ are required to draw attention in our duditor'5 reiiort to th¢ related disclTrburety iii th¢ f1ndiicial stdtenient.s oi., if 5u¢h di%closuT¢ts are inadequat¢, to n1(Kiify our c)pinii)n. Our L()nLlusii?n% #re b:i%¢d on the dudit evid¢nL¢ l)btdin¢d up t() the d#t¢ (?f i>ur dudit()r'% I'¢p()rt. H(Iwev¢r, future ei'ent% ur Lunditioi)¥ Inily Idu%e the 4Troup ur the parent Luinpany lu Lea¥e iu Lontinue d gioingi LLlnLern. Evdluilte the uveriill pr¢8¢nlalion, sli'uLlure aiid Lonlenl ol, th¢ liiianLiq%1 slai¢ni¢nlb, iilLluding the diSLlobures, and whether Ihe linaiicial stat¢rnenib reprebenl th¢ Iiiiderlyinby transaLtions and events in a n￿nner that aLhieves lair pi'ebei)tation. Obtain sutfiLient appropTiate audit evidenLe reb?arding tl)e financial iiiforniation of the enliliey or business activities w'ithin the group lo express ai) opinion on the consolidated linancial 8latemenl8. We are respoiisible lor the direction, supervision and pei'toni)aiice ot Ihe group audii. We reniain solely responsible for our audii opinion. We communicate with Iliose charged with goveniance regardiiig, among other matters. the planiied scope and liniiiig of Ilie audit and significaiit aiidit finding% including any sigiiiticanl detiLiencies in internal control that we ideniify diiring oiir audii. A fiirther d¢s¢riplioii of our rcsponsibilitics is availablc on thc Financial Rcporting Council'5 i¥cbsilc at.. https.'I Iwww.frc.org.uk/aiiditorsrcspon5il?ilitlCs. This dcscriptioii foriiib P<irl of our audito1% r¢port. Ub¢ of our r¢port

This repoi'l is Imade solely 10 Ihe charity's members, Js a body, iii accoi'dance wilh C,hapler 3 ot Part 16 ol-the Coimpanies Aci 2006. Our audit work has been iindertaken so ihat we n)ighi State to the charity's meii)bers those niatlers we are reqiiired to state to ihem in an auditor's report aiid for no oilier puiyose. To the fullest exleiit pennilled by law. we do iiol accept or assiime responsibilily lo anyone other than Ilie charity ai)d thc chc1ritV'8 11)cinbcrs as a body, far our aiidit work. for this rLTrort, or for tlic opinions wc havc forincd. David Pcarsoi) (Senior StatulDry Audilorl For and oil behalt-ot EdW￿1rdS Pearson & White {ALidit) Limited Chartered Leriified aticoiinlic nt% & itatulory auditor S Jury Str¢et Warwick CV34 4EW I l Deceniber 2U25

Mid Warwickshire Society for Mentally Handicapped Children and Adults Company Limited by Guarantee Statement of Financial Activities (including income and expenditure account) Year ended 31 March 2025 2025 2024 Llni'eslricted fiinds ReslriLied I'und Endoivmei)I fiinds Total funds Total funds Note Income and endowments Donations and leg2Lies Charitable aLtiVlties 4,744 100 4,844 6,592 188.270 1.390.759 1.57Y.02Y 1.49U.2U3 Inve￿(ment income 7,66", 7,667 Other ineoii)e 5.191 5.191 Total income ?05.872 1.190.¥59 .596.731 1,508.71)8 Expenditure Expenditure on rdisin¥ funds.. C'oyty of riii%ing donutiony nd leiTaLie 10 99 149 Expeiiditure on ¢hai'itable aknlivilies 11,12 128,254 1,434,701) 1,362,954 1,434.896 Total expenditure 128,353 1,434,700 1,563,053 1,435,045 Net Income 77,519 (43,8411 .1.1,678 73,753 Trai￿terS between liinds 137,¥371 37,837 Other recognised gains and losses Gains from revaliiatioii ol'fixed asiels 1.10.480 130.480 Gains trom re￿alLiatIon ol'endowment liyed assets 998,974 998,974 Net movement In funds 170,162 16,004) 998,974 ,163,132 73,753 Reconciliation of funds Total tund5 broiighi forn'ard 1.1142.204 0.004 426,02(1 1,474,234 1,400,4X2 Total funds carried forward 1,212.366 1.425.000 2.6J7 106 1,474,234 The slalemeiil of financial activities includes all gaiiis ￿]d losses recognis¢d in the year. All incomc and cxpcndilLirc dcrivc froiii continuing activitics.

Mid Warwickshire Society for Mentally Handicapped Children and Adults Company Limited by Guarantee Statement of Financial Position 31 March 2025 2025 2024 {r•$tatgd) Note Fixed assets Tdiigjiblv lix¢d dsselS Current assets 19 1,8AO,217 685,797 Debtors 20 126,766 741.865 115,1011 Cash at bunk and in liand 708,985 868,631 824,093 Prepayments and accrued Income Creditors: amounts falling due within one year I IJ06 9,876 21 311,33 29,110 Net currenl assets 841,IA)7 804,859 Total assets less current liabilities 2.651J24 1,440,656 Accruals and deferred income 16,421 Net assets 2,6.17.366 1.474,2.35 Funds of the charity Endown)enl lui)ds 1,42.5,OIM) 426,026 Restricted lunds 6,004 Unrestricted I'uiids.. Revaluation reserve 155,480 ,046,886 25,000 Other iiiire.qtriLled inLome tiind.q 1,017,204 Total unrestrlcted funds ,212,366 1,042,204 Total charlty funds 24 2,637J66 1,474,214 Th¢%¢ finanLiJl %tiileinenls were appiuved by ihe bvard vf tru%le¢s authori%¢d for iS1iue on I l DeLeinb¢r 2025 and are SibFn¢d on behalf ol. the board by.. A. T1( nkard . Powell-Breti

Mid Warwickshire Society for Mentally Handicapped Children and Adults Company Limited by Guarantee statement of Cash Flows Year ended 31 March 2025 2025 2024 (rgstated) Cash flows from operating activities N¥t inLome 33,678 73,753 Dcprcciation of tangiblc fjxcd asscts Other interest receivable and siimiljr income 7,047 {7.667) ( I,Y63) (7.367) 5.691 Accnied (iiicome)lexpeiises other opei'aiing cash flow adjustment ChftnATe.i ifr7.' Trdde :Lnd uther debiur {1) { 13,08A) 9.221) 130,040) 6.232 Triide aiid ()ther Lredit() c.ash ¥¢nci£llcd fioin opcrations Inlerest recei&ed 27,226 62.570 7,667 Nel casl) Iroiii operating aLlivilies 34.89.1 69,937 Cash flows from investing activilios Purchase ol. tangible asset (2,013) Nel cash iised in investing activities (2,013) Cash flows from flnanclng actlvltles Net increase in cash and cash equivalents Cash and cash equivalents al beginning of year 32,880 69,937 708,915 Cash and cash equivalents at end of year 741,865 7U8,985

Mid Warwickshire Society for Mentally Handicapped Children and Adults Company Limited by Guarantee Notes to the Financial Statements Year ended 31 March 2025 1. General informalion Tli¥ Lharity ]% a publiL benefit entity lind a private Lompany lijnited by ¥uaraniee, inLorpur&lted Lind regi4tered in En¥ldllLI anJ Wale% (with company i)uiiibttr'. 02560195 ) and a registered Ll)ftrily li) Ei)gl#TLd and Wale%' (with charity nLin]ber= 10406541. The addre%8 of the regis'tered otfice is 12 Ail)ena Court, Atliena Drive, Tachbrook Park, Warwiik, CV34 6RT, Eiigland. 2. Statemenl of compliance These tinaiicial stateiiieilts have been prepared in compliaiice i¥itli FRS 102, 'Tlie Financial Rewrtiiig StaDdard applicable iii the UK and the Rcpublic of Ir¢land', Ihc ST,qlcimcnt of Rccoinmcndcd Practicc applicablc lo cliarilics preparing Ihcir accounts in 42¢cor(Lin¢c witli Ihc Financial R¢portiii¥ Siandard applicablc in the UK aiid RepiitTrlic of Ircland {FRS l 0£) IC hariti¢s S()RP (FRS 1021} and thc C.ownpaiiics Act 2006. 3. Accounling policios Basis of preparation The fiiiaiicial slatenienls have been prepared on the historical cost basis, as modified by the revallialion of certhin fiiiaiicial assets and liahililie.q p11d invest1ment propc.rrics rneagiired wt t.air i'gliic. thrnii81i iiicome or e,xpcndiliire.. Tlie f1n8iicial st<?te.mc.nl4 aro. prc.PgTcd in stc.rliiig. which is ihc functioiial Clirrcncy of th¢ ciilily ¢ind rounded to the ncarcst £, Going ¢on¢•rn There are no Inaterial ui)certainties about the charity's ability to contiiiue. Judgements and key sources of estlmatlon uncertalnly The preparaiioi) of the financial s(aieiiieiils requires i))aiiageii)eiit to ii)ake.judgenieii(s, esiiii)aies and assunipiioi)s (hai affect Ilie aniounls r¢portcd, Tlicsc ¢stiiiialcs and Jud￿¢177¢11¢s arc continually r¢vicw¢d and ar¢ l)os¢d on cxpcrion¢¢ and oth¢r taclors. including cxpcclolions of fiitur¢ cvcnls Ihal arc bclicvcd lo bc rcii soiiablc undcr Ihc circurnstancc5. No si¥nific8nt jlidgcmcnls hav¢ had to bc madc by Ihc dircctolb in pr¢puring ihe%e finunciul %l;ii¢inenis.

Fund accounting Unrcstriclcd fiinds aro availabl¢ for usc al th¢ discr¢tion of th¢ Iriistccs to fvrthcr gny of th¢ charity's purposcs. Dcsignalcd funiLs arc unr¢btrictcd funds carmarkcd by ih¢ trubtecs for PL?rticiilar futur¢ projcct OT c0inmiti￿¢nI. Th¢ fund5 reprc5cnt I￿0111¢$ s¢t aside to mcct ￿￿Jor mthint¢nan¢¢ Lo%1% whiLh mdy ari%¢ in r¢%p¢Lt of the Lhurity'% p.r()p¢rti¢s. Re%triited fund% ar¢ %ubj¢¢t tth r¢striLti(Ins vn their expenditure dcLlarcd by the dor)or or througrh ihc t¢TTh.S 1)f an dppcal, and fall intu or)c of two 4ub-Lla4%¥%.' ￿￿trILled inLomc fund.% or cndowmcnt funcl%. Tbe purposes and Li%e ol- the restsiLted funds are a8 tollow8'. SoLial servi￿e5 fLind represents the reLeipt and appliLation ot monie% from WaN'ick511ire C.ounly CounLil SoLial Services in respect of specifiL clients. Promotion Lif Way Al)ead s'upport services ￿￿artts receiwed spe¢iliLally I0￿.ardS promoting Jiid markelinTr ilie servikes ol-way Ahead Includin￿ lunding rh¢ Newsleller, Zoom ser¥'ice aiid satery online. Provision ot virtiLal sessions - represents the provLSLon of Zoom sessions LO reach individuals with learninLT disabilities who are unable lo aiiend the Neilierfield C'.enire. Th¢ charity holds Ilie tollowing endowmeni luiids.. Balance at I April 2024 Balance at 31 Revaluation March 2025 Property I Property 2 280,000 146,026 470,000 528,974 750,000 675,000 Total 426,026 998,974 1,425,000 Properly I.. This fund represents & freeliold properiv that was aeqiiii'ed folloiviiiR the mer£er in FebrLiary 2014 with another charity, Neiherfield Managemelli Coniii)itlee. The properly is Slibjeci 10 a restrictive covenant (o ensure that il could only be used for charitable purpos¢5. Propcrty 2.. This l.und r¢pr¢s¢nls a frcchold property that Was acqiiir¢d froin Ilic H¢alth Authority in 2008. Thc prop¢rty is subj¢cl to a rcsrri¢livc covcnant lo cn8urc Il)at il coiild only bc uscd for ¢118rirnblc purposcs. Incomlng resourc8s All inLoniiiigy resollfLe5 are inLluded li) the 51Uteinenl of, tinanLial aLti¥ ilies when entitlement h25 passed lo the Lhariiy: il is pi'obable thai the eLonomiL benelils associated iviih lh¢ Ir8nsa¢lioii will Ilow lo ihe cliarily ai)d the ainouiil Lan be reliably In¢asured. The tollowing specitic policies are applied to parlicular calegories 01. iiicoine.. income trom donations, gills, subscriplions and legacies are recoTrgiiised wlieii received. donations and groilts received for speeilic purposes are recogiiised in the yeor ol. receipt. Aiiy unspent amounts nre ii)eluded withiii reslricled luiids Linlil Ihey are fully ¢ommitl¢d. in¢ome received iii 4dvanc¢ is r¢¢ogllised in the accoiinliiig period lo whicli il relal¢s,

Resources expended Expcnditurc is rc¢ogniscd on an a¢cnials basis as a liability is IncU￿d. Expcnditiirc 111¢1udcs a11y V AT which cannot bc fiilly r¢co￿cr¢d. and is cl35sificd iindeT hcading5 of tli¢ stat¢ill¢nt of financial activitics to ivhich it r¢latcs'. expenditure (In r8ising funds in¢ludes the LJSt% (If dll fundrai%iii¥ llLtivitie%, e¥'eiits. non-vhiirit4ble truding 8Ltik ities, und the ￿le (If dc)n'tt¢d expenditure on Lharitable activities inLludes all co8t4 j[)curred by a Lhari1y ii) ui)dertaking aLtLVitie8 thar turther it% Lharitable aitnq lor the benefit ol. ils beneficiaries, inLluding those support costs and costs relalii)g to the goven)ance ot the eharily apportioned to charilqble other expenditLLre includes all expenditLire that is neither related lo raising funds tQlT the charity iior part of its expeiidilui'e oil chai'itable aciivities. All costs are allocated to expenditure categories reflecting the LlSe ot tlie resource. Direct costs attributable to a siiigle &lCtivity are l& Ilocated dirccily io thai acliviiy. Sliarcd cosis arc apporiioncd bcmccn rhc aciivitics Ihcy coiilribulc lo on a rcasonablc. juslifiablc ajid c01)sisicnl basis. Expendllure categorles Expenditure is allocated to one of three Lalegorieq which refleel tlie hLtivitie8 of th¥ con)pany'. Fllnd-raibiniy the gyeneration ol. inLome lor the L111( rity and inLlude sialYLOSts ai)d fees paid to extem11 lundraisiniy advisors. MaintenaiiLe ol'rental properties - the upkeep aiid associated Loslb ot'the varioiis properties. Siipporl services - the provision of supporied livimg services for persons wilh learniiig disabilities lii'ing both wiiliin the three conieried properties Inaiiaged by Wa}, Ahead, ai)d for persoiis living ivithin theiT own homes. The charity also provides day opportuiiities lor iiidividuals with leaniinbi disabilities withiii the 1Main aLtivity services buildingi owned by ihe charity known as ihe Netherlield C'.entre. Operatlng leases Led%e Pdyinent4 dr# reLo¥ni%¢d d% ali ¢xpense (Iv¢r the lease tttrm on d %lrai¥ht-line ba%1%. The db'b7regat¢ b¢n¢fit Of lea%¢ InLenti￿¢S 14 r¢Lvynis¢d r¢ducliun iu ¢xp¢n%¢ uv¥r th¢ l¢u%¢ l¢rrn, un a %lraight-lin¢ balii.s, Tangible assets Tangible assets are iiiiiially recorded at cost. and SLibsequeiitly slated at cost less any accLimulaled depreciation and iinpainmenl losses. Any tangible assets cari'ied al revalued aii)ounrs are recorded al the fair value ai the da(e of revaluation less any subsequenr accun)ulaled dcprcciatioii and subscqucnt accuinulatcd irnpaimi¢nl losscs. Expcnditurc not cxcccding L I l)0 is not ¢apilaliscd. Ali iiicrcaso in thi carrving aiiioiint ol. ali asscl as 11 rc.siili ol. a rciialLiation. Is rcco¥niscd In oihcr rccogniscd gain.% cind Ios5C5, Iinlc.8s Il rcvcrscs cliar¥c lor Iinpairincnl th:It previDu%ly been reco¥niNed as expenditiire w'iihiii th¢ stLitern¢nl of fIn￿1n¢1'11 activities. A decrease iii the carryin¥i aimoiint of an ￿￿Ult uf I'¢V£iluÉition, 1% ￿((1&￿111￿¢d in (Trih¥r r¢lu￿￿1￿¢d ¥aiii% lind Iu%•¢S, CXL¥Pt t() wliiLh it (Iff.%¢t4 dny pT¢i'iou% r¢valuali()ii in whiLh Lii%e tl)e Iu%4 14 ¥hLiivn ￿lth1n other reLo¥nised ¥dini and Io*.4e.4 on the %t:Iteineni uf findnLidl aLtiviiie%.

Depreciation D¢pr¢cialion is ¢al¢ulatcd so as to writ¢ off tlic cost or valuation of all assct, Icss its rcsidual valllc. ovcr thc uscfiil ￿onoMiC lif¢ of thai &ss¢t as follow4.. Property Iinproi'cincnts to sliort Icaschold property Furniture and eouipinent PrLiperty refurbishment Impalrment of flxed assets review, tor indiLatorg 01, irnpairinent is Larried OLIt at eaLh iepurling date, with tlie reLoverable ￿llnt being esliinated wbere 4LILh indicators exist. Where the Larryin&y N'alue exceeds the reLoverable amount. the clsset is. iinpaired aLcordii)gly. l)rior Impairments are also reviei¥ed for possible reversal al each reporiing date. For Ihe purposes of impairnienl testing, wheii it is not possible lo estimaie Il)e i'ecoi'erable uinount ot. an iiidividual asset, an estimate is tnade of the reLoverable amouiit of the (aSh-￿eneratIng unil lo which (he asset belongs. The cash-generaling uiiii is the sinallesl ideniifiable groiip ol- assets Ilial incltides Ilie asset and generates cash inflows that largely indepeildent of the cash inflows fro111 Othei. assets or groups of &1ssets. Government grants G()vernment ¥rdllL% dre re¢obrni%ed at the fair valiie (If the L4set reLeived <)r re¢eivable. CJrJni% are ni)I reL(IgTni%ed until there 1% red%()nttble 118%'uranLe tl)at the cl)ftrity will coinply with the Londitioni, attaLhing IL) them ai)d the g*rant.% ivill be reLeived. Where the grant does noi impose spe¢ilied lulure perfornian¥e-related Londilions on the r¢Lipienl. il is r¢Lognised in ii)Loine when the pro¥eeds are reLeived or recei¥'able, Wheie the grat)I does iinpose speLilied luiure perlonManLe-related Londiliot)s on the recipielll, it is recogTnised in iiiLome only when Ilie perl'ormanee-relaied coiidilioiis liave been niel. Wl)ere granis received are prior lo satisfying the revenue recognition criteria. Ihey are recogiiised as a li£1bilily. Flnanclal Instruments ovcr 50 years ovcr 21 ycars Comp. Equipinent (3001,, RB), F&F (1501,, RB). Ottice Partition4 {33O7,, SL) over SO year% The charity Iinly ha4 b&4ic finllnciiil i1istriiin¢ni%'. Finuncilll Fii)ai)¢iul 11ssels ci)mpri%e item4 4uch ctt4h lli hllnk dnd in hand lind trade and ()ther d¢ht()r%. TlJese are inilidlly reci)rded ai Lu.%1 on the date they (Iri¥inale. the Lharity Li)nsider% e￿'ldenL# ()f impairinent f(>r all irbdiyiduul elemenL% Lvmpri%in& finilllL'ial und any 4ub%equeiil impiiirmenl is r¢Louni4¢d in income lind ¢xpenditutt. Liabiliiies FinanLl¢11 liabilitie& Luinprise ilerns SULh as PA YE, bank and oilier loans, aLLrLials, trdde and other Lrediiors. Tlie5e are iiiilially recorded al cosi on Ihe dale they originale, nel ol. Iransaclion cosls where appliLable. (he eharity coiisiders evidence ol. impairmeni lor all iiidividual elements coinprising Iinancial liabiliiies and any subseqlient impairnieiit is recogiiised in income and expendiliire.

Defined contribution plans Contributions to dcfincd contribiilion plans arc rccognis¢d as an ¢xp¢ns¢ in ihc pcriod in which thc relalcd scrvicc is proi'idcd. Pr¢paid conlributioiis al'c rexognis￿ a5 an asscl to th¢ ¢xlent ihat thc prcpayimciit will IcLid to a rcduclioll iii futu￿ payin¢nt5 or a cash r¢fund. When Ll)ntribution.5 Éire n()t exp¢¢ted tc) b¢ %ettled wholly within 12 Inonths Jf tlie en(1 (If the r¢portin¥ date in whiLh the ¢mpl(i)ee.s render the rclatccl %crviL¢. Ihe liability is mca%urcd on a di%Lount¥d pre%cnl vdlug ba%1%. Thc unwinclingT of the dI￿o[lnI is r¥Lugi1i%￿ a4 ai) exp¢n.%c in ihe period iii which it ari8e8. 4. Limited by guarantee The iompaiiy is incorporated ui)der the Conipanies Act as a con)pany limited by gilar￿lee and not Iiaving a 51iare capital. The liability of the Inembers is limited lo a sum not exceedii)g L l. 5. Intanglble Income from donated facllltles The Lharitinwnoddtivi) 1 $8,270 188,270 1,3L)D.759 1,579.029

Unr¢￿trIcted Total Funds Fund% ReslriLied Funds 2024 (restated) SuLial %eririLe 1,307,658 1,307,658 182,545 Pr(Trvisi(Trn c)f %uppc)rtecl acL(Iwnmodati(In 182.545 182.545 1.307,658 1,4L)0,?03 8. Investment Income Unre%triLted Total Funds Unre%triLted Total Funds 2024 Funds. 2025 Funds (restated) Bank iiit¢rc.%t r¢crivablc 7,h67 7,067 7,3fi7 7,367 9. Other Income Unre%triLled Funds Totsl Funds 2025 Unre4irieted Funds Total Funds 2024 (r•statod) nther iiicome 5,191 5.191 4.636 4.fi36 10. Costs of ra181ng donallons and legacle8 Ulir¢￿trICl¢d Fiindg. Total Fund8 Total Funds 2024 2025 FiinLI (restated) Staff CDbt%, training and external advisors 9L) 99 149 149 11. Expendlture on charltable actlvltles by fund type UiirestriLted Funds Resli'i¢ied Fuiids Total Funds 2025 Support services Provision ol'supyk)rted aLLommodation Supplirt Lo¥ts 34,590 7.f ,349 18,315 1,434.073 250 1,468,661 75,599 18,694 128,254 1,434,700 1,562,954 Unrestricted Fuiids Re%lriLt¢d Fu11(L Total Funds 2024 {r•st8tèd) Suppon services Provisioii of supported accomniodali0i1 Support Cosls J2,-IV 1.2Yg.41¢Y .1 J l 7¥5 75,134 7,411 75,134 20,555 27,967 114,853 1,-120,044 1,434,896 12. Expenditure on charitable activitie5 by aclivity type Activities uiiderthken directly Tolal funds 2025 Total fund 2024 Support Li)%ts Support %ervicc 1.468.661 ,46&661 1.338.685

Provisioii ot-supported accoinmodalioii Goveniance costs 75.599 7,047 82,646 82,545 11.647 11,647 13,666 1,544,200 18.694 1,562,954 1,434,896

  1. Analysis of support cosls Audilor% Indemnity Regi%tration A¢couiitan¢y Sundt). ¢xp¢n4es Total Total r¢rnun¢rdtivn in4ui'4inL¢ tv th¢ CQC 2025 2024 Governance costs 1.758 916 2,640 34 11,648 13.664

  2. Net income N¢t in¢om¢ is slatcd gtlcr charginty{crcditing)', 2025 2024 (restat￿) Depreciation of tangible liAed assets 7,047

  3. Auditors remuneration 2025 2024 (restated) FCLS payablc for ihc audit of thc fii)ancial statciiicnts 6,300 8,760 Fee5 Poyable lo Ilie C]￿rIty,S audilor and ils ass0¢ial¢s for oilier services: other non-audil seLNices 2,641) 2,16U
  4. Staff cost5 The totul slatTcosts aiid employee benefils for the reporting period are alla1￿Sed as follows.. 2025 2024 Wages aiid salaries Social becurity Siatl. penbions Agencv costs 1,1117.445 AUl,.189 l.V74,563 Y7,125 31,970 11,395 37,421 7,736 1,332,199 1 ?06,84S Tl)¢ uv¢rag¢ h¢ad L(iunl i)f ¢mpl()y¢¢s durinbi tli¢ y¢ar 5612n?4.. 53). The averab)e number ol. lull-time equivdlent employee% duriiiby the year was 43 {?024.. 41 I. Nu employee reL'eiveLI re.miiiie.rk)iiun ol-Tnore Ih¢in £60.000 during the. yeqr (?024.. Nill. Remuneration paid in aobyrebyale to the key management personnel amounl lu £14.3.389 {2024.. £138.422).
  5. Trustee remuneration and expenses No Irusicc's rcccivcd anv rcmuncralion or cxpc11scs during Ihc rcporti11g pcriod12024.. £iiill.

  6. Transfers between funds Repre%ents that amount reqiiired I'rom ui)restriLted t'und8 to Lover tlie defiLII arisingy in the year on restriLled activities.

  7. Tangible fixed assets Frcchold land and Iiiiprovcincnts to building short lcaschold Furnitiwc and tniprovcniciits ¢0 ¢qiiiptIlC1)t frcchold propct1y Total Cost At l April 20•4 {ilS rtt5tated) Addition. 771,223 ?93,025 160,366 29,166 1,353,780 2,013 2,1)13 1,129A54 Rei.Iluation 1.129.454 At.11 M¥rLh 2025 1,900,677 !y3,1125 162,379 21),166 2.485247 Depreciation Al l April 2094 Cliarge foi. the year 128,177 193,02.5 140,365 6,463 6,416 667,91L3 7,047 5114 At 31 March 2025 128,177 ?93.025 146,828 7.000 67_S,OJO Carrylng amDUnt At 31 March 2025 1.772.5 15,551 22.166 1,810217 At 31 MarL'h 2n24 643.046 20,OQ I 22.750 6RS.797 All of Ilie charitable coinpany's assets are held priii)ai'ily l.or social beiietit for the supply of serviLes. Assets held within Freehold laiid and buildiiig wei'e ievalued as at I I sl Mai'cli 2025, ieSLIIIii)8 111 (lie lolluwiiis.. Carrying Carrying Pi'evious aniounl l AprilRevaluation aniount at 31 Historic cost revaluaiions 2024 2025 March 2025 Property Unresti'icted Property 2 - Endowinent Property 3 - Endowment 320,197 280,000- 146,026- 25,000 217,020 280,000 146,026 130,480 470,000 528,974 347,400 750,000 675,000 746,223 25,000 643,046 1,129,454 1,772,400 The properties ￿'ere valued iii 2025 by independeiit su￿eY0rs, aiid iii the opinioii ol. the Iruslees t11e values obtained are representative ol. tl)e values ot. the properlies ai 31 sl MarLh 2025. Tlie following should be noled.. Properly l is iL)Lluded above ui 115 valLiaiion of £347,500 on an op¥n m#rk¥l basis. Prop¢rty 2 wa% aLqiiir¢d followinuy ihe mer&ier on l February 2014 i¥ith anoih¥r local Lharity, Tlie Neth¥rfi¥ld Mdna¥enienl C(?Inmitt¢¢. Thi% prup¢rty 14 i1iilud¢d db()I'e Llt it4 valudti()n c)f £750.onn ()n the ha414 ()f the iurr¢rht 2XlStiii¥ u.se, trdkin&T iiit() acroiint tlie c,oMti11Iitr.d c.i isrcncc of n roven.?nt restrictiiig ilic Iigc iL f the l)Iiildiiig. Proprrty I wxs #eqiiired trom tlic Htr.%ltl) Aiithority in 211(IX. Thi5 properly is included above at it5 N'alualion of £675,000 on tlie ba515 01. Ilie curi'eiil exi5tiiig use, taking into accouiil the continued exi<tence of a covenant restricting the use ol. the bLiilding. There is a lixed cliarge over the pi'opei'ly held by the Health Auihoriry equivaleni to any lutur¢ sales proleeds dLhieved.

  8. Debtors 2025 2024 (restat8d) Trade debtors 12fp,70fp 11,306 Pr¢puyrncnts and arrrud inrom¢ 9,876 138,072 124,Y84

  9. Creditor5: amounts falling due within one year 2025 2024 (restated) Trade creditor8 1&379 21,951 6,015 Social %¢Lurity and oth¥r laA¥ OIIKr Lredit()r 3,¥IH 38,330 29,110

  10. PÈnslons and other post rètlromèni bénèflts Tl)c ami)unt r¢LiigTni%cd In iiici)mc or cxpcndilur¢ ds dn cxpttnse ill relatic)n to dcfined ci)ntributi()ii plans wa% £31,97n (2024-. £37:421). CuJitiibution4 tutdllinb £Nil (2024.. £3,709) were Pliyable at the Yel￿ and are inLluded in uth<i Lreditoi.s.
  11. Government grants Tl)e aimouiits ieiog11ised li) Ihe financial stateniei)Is foi. goveriiineni gi'a111s are as lolloivs- 2025 2024 1r•5tat8d) Rcco¥iii5cd in incomc froin donation.s and Icgacics.. Gov¢rnm¢nt ¥rallt4 in¢onic ,770 3.i50
  12. Analysls of charltable funds Unrestricted funds Gainli and At 31 Mar Ai l Apr 2024 In¢orn¢ Expondimrc Transf¢r% lobses 2025 Unre%lriLled I'LJnd8 1,004,340 19,864 25,non 205.872 {128,3531 (292.290) 254,453 789,$69 267,317 155,4111) Desi¥nut¢d fund Il¢i'aluation re%erve 13O,4SQ 1,1142.204 205,872 {128,3531 {37,837) 130,4511) ,212,366 Gain￿ ai)d At 31 Mar 2C124 Ai l Api. 202.3 Iii¢onic Expenditurc Transl¢rs losses Unr¥%triLl¥d (und% 925.661 12.R64 201.14 {115,002) 17,459) I,(M)4,34 12.864 De%i¥ndted fund Rei.Ilualion reb¢rv¢ 25,000 25.000 9CI3,525 201.14L) 17.451)) 1,042,204 Restricted funds Gains dnd At 31 Mar 2025 At l Apr 2024 Income Expenditure Transfers Rcstriclcd furfs 6.004 1,390,859 (1,4.34,7001 .37,8.37 CJain4 and At 31 Mar 2024 At l Api. 2023 liiconie Expenditure Ti'ansl"er5 Il¥%tricted fund 10.931 1,307.658 (1,320.a44} 7,459 6.on4

Endowment funds Gains and At 31 Mar At l Apr 2024 Incorne Expenditure Trai)slers 1(1sse 2025 Propcrty ciidowiiicnt 426.02CI 998.974 ,425,000 CJuin% an(1 At 31 Mar 2024 Al l Apr 2023 Iiieonie Expenditure Transfers Pro￿ty endowinent 426.026 426,D26 25. Analysls of net assets between funds Unresiricled Fund8 Reslricted Funds Endowment Total Funds Fuiids 2025 Tai)gible fixed assets C'.urreni asse15 385,217 87Y,93 1 152,7881 1,425,OUU 1,8111,217 87Y,9.17 (52.788} Creditors less Ihan l year Net 2s5ets 1.212,366 1,425,000 2,637.366 Uni'eslricled Fiinds Re.4tTiLled Fund% Endownienl Funds Total Funds 2024 Taii8ible fixed assets 259,771 1127,964 426,026 685,797 5¢3.3,9C)9 CI,OD.fj Creditors less than l year {45,531) 145.531) Net Assets 1,042,204 6,005 4?6.026 1.474,235

  1. Prior year adjustment During thc ¢urrcnt y¢ar, tl)c Charity idciitificd that a pi'opcrly donatcd to it in 8 prior y¢Yr had iiot bc¢n rccogniscd in th¢ financial stgt¢m¢nis. Th¢ property, doiiated iii 2008, Iva% V¢Trlu¢d at L146",026 at th¢ tiim¢ of ihe donalion. As a rc5uIt of thi.% omissioll prior ye￿r Lidjiistm¢nt ha been mude t() r¢¢(Igni%e tl)e di)nated property and r¢%tAt¢ the Li)mparative figllre%. ImpaLt Dn Statcmcnt of FinanLial ALliviti¥% for thc year er)dir)g 31 MdrLh 2024.. As preiifjuslv stted Adjuslment Re51aled Unrestricted tunds Ca￿lled forwai'd 1,1I42,204 6,004 280.000 1,042204 6,004 426,026 Restricted tunds cattied lonvard Endowmenl tunds ¢arried lorward 146,026 Total I'llnds carried fOr￿J￿rd ,328,208 146,026 1,474234 IinpaLt on Stat¢mcnt of FinanLial Pu%iliun dt 31 Mar6h 2024: Ai prei'iouslv $t*ted Adjustment Reslal¢d Tangible lixed assels Endowmeni fuiid 5.IY.771 140.020 6Y5.797 Z80,000 146,U26 420,026 The dc)i)ated property is now correctly reLognised as a tathgible IIAed asset. There is no impact on cash nows. and the error has beerb ¥orrecled by reslaling the prior year uomparalives.
  2. Analysis of Changes in net debt At l Apr2n24 C'ush flows At 31 Mar 2025 Ca%h %ti bank un¢J in h%ind 7n8,985 32,8811 741.805
  3. Operatlng lease ¢ommllmenl$ Tl)e toldl future minimiim Iv&%e paymentx under n(In-LanLelluble operulin¥ l¢a%ey are f(Illi)w.%'. 2025 2024 (restotad) Nol later Iliaii l year Later than l year aiid not later than 5 years 24.886 27.836 S.448 30,314 30,334 58,170
  4. Conllngant Ilabililies The Charity liab served noiice lo iem)inale ils exisrii)g head oftice lease. However, as al the dale ol. approving these finhiicial sralemen(s, Il)e exact date of exii and Ihe poleniial dilapidation Losts assoLiated witli vacatliig the premises reinain uncei'tain.
  5. Llmltatlon of audltors Ilablllty Th¢ charit£ibl¢ Coiiipriny, on 24th July 2n25 clltercd into limitytioii of auditors li¥bility with th¢ riudit(Fr liiniting ihc riuditor's IiLtbility to mdximuni L)f £1,5oo,ono linLlu(ling int¢re%t).

Mid Warwickshire Society for Mentally Handicapped Children and Adults Company Limited by Guarantee Notes to the Financial Statements (continu9d) Year ended 31 March 2025 31. Related partles There were related Pilrty tfdnsaLtions in either tlie Liirrenl oi. PleVlULiS peTiod Linil no per%un LOntrul.4 ihe Lharitdble Lompdlly.

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