REGISTERED COMPANY NUMBER: 02997803 (England and Wales)
REGISTERED CHARITY NUMBER: 1060105
REPORT OF THE TRUSTEES AND CONSOLIDATED FINANCIAL STATEMENTS FOR THE
YEAR ENDED 31 MARCH 2025
FOR
WIRRAL INFORMATION RESOURCE FOR EQUALITY
AND DIVERSITY LIMITED
Wire
Putting You First

WIRRAL INFORMATION RESOURCE FOR EQUALITY
AND DIVERSITY LIMITED
CONTENTS OF THE CONSOLIDATED FINANCIAL STATEMENTS
for the Year Ended 31 March 2025
Page
Report of the Trustees
1 to8
Report of the Independent Auditors
9t012
Statement of Financial Activities
Balance Sheets
14to15
Cash Flow Statement
16
Notes to the Financial Statements
17to35
Detailed Statement of Flnancial Activities
36to37

WIRRAL INFORMATION RESOURCE FOR EQUALITY AND DIVERSITY LIMITED
(A company limited by guarantee)
REPORT OF THE TRUSTEES {INCORPORATING THE STRATEGIC REVIEW)
for the Year Ended 31 March 2025
The trustees (who are also the directors of the charity for the purposes of the Companies Act)
present their annual report together with the audited financial statements of Wirral Information
Resource for Equality and Diversity Limited (the charity and the group) for the year ended 31
March 2025.
The financial statements have been prepared in accordance with the accounting policies set out in
note to the financial statements and comply with the Charity's governing document, the Companies
Act 2006 and "Accounting and Reporting by Charities: Staternent of Recommended Practice
applicable to charities preparing their accounts in accordance with the Financial Reporting
standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)"
REFERENCE AND ADMINISTRATIVE DETAILS
Registered Company number
02997803 (England and Wales)
Registered Charity number
1060105
Principal office and registered office
St Jarnes Centre
344 Laird St
Birkenhead
CH417AL
Trustees
Dr P A Dufton
A J Welch, Vice Chair
L G Brown
C Russell
W E Woods, Chair
Dr W K Foggin
DrJALane
MASaul
Doctor
Retired
Retir8d
Company Director
Retired
Retired
Retire
Company Director
Chlef Executive Officer
D Maguire
Bankers
Lloyds TS8
Prenton
355 Woodchurch Road
Wirral
CH42 8PE

WIRRAL INFORMATION RESOURCE FOR EQUALITY AND DIVERSITY LIMITED
(A company limited by guarantee)
REPORT OF THE TRUSTEES (INCORPORATING THE STRATEGIC REVIEW)
for the Year Ended 31 March 2025 - continued
Independent Audltors
Xeinadin Audit Limited
First Floor
The Foundation
Herons Way
Chester Business Park
Chester
CH4 9GB
STRUCTURE, GOVERNANCE AND MANAGEMENT
a) Governlng docurnent
Wirral Information Resource for Equality and Diversity Limited is a charitable company limited by
guarantee, fomied in 1989 and achieving charitable status in 1994. The organisation was
established under a Memorandum of Association and is governed by its, Articles of AssoGiation.
The directors of the charitable company are its trustees for the purpose of charity law and
throughout this report are collectively referred to as Ihe trustees. The liability of trustees is limited
and in the event of the charity being wound up, members are required to contribute an amount not
to exceed £1. Changes to the Memorandum and Articles of Association came into force on 1 April
2011.
b) Racruitment and appolntment of Board of Trustees
The members of the board are both directors of th8 cornpany and charity trustees.
The organisation has robust policies and procedures to identify potential trustees and to recruit
appropriately skilled people. All potential board members are interviewed by the chair and vice
chair of the organisation, or delegated trustees, to identify skills and values that will be of value to
the organisation.
All the trustees give their tirne voluntarily and receive no benefits from the charity.
c) Trustee induction and training
All new trustees complete a formal application and interview process prior to meeting with the chief
executive and the development sub group of the board to be briefed on the ethos and activity of
the organisation and the strategic plan as well as reiterating the responsibilities of charity trustees
and cornpany directors.
The board has a development sub group that meets prior lo the board meeting and reports back
on activities undertaken or development opportunities.
Trustees are expected to comply with all the requiremenls as identified by the Charity Commission
and Companies House.

WIRRAL INFORMATION RESOURCE FOR EQUALITY AND DIVERSITY LIMITED
(A company limited by guarantee)
REPORT OF THE TRUSTEES (INCORPORATING THE STRATEGIC REVIEW)
for the Year Ended 31 March 2025 - continued
d) Organisational structure and decision making
The board of trustees hold at least four regular board meetings, an AGM and up to two
development days per year. The board develops the strategic plan for the organisation. The board
have a broad range of skills that include financial monitoring,. risk management,. human resources
and training.
The board delegates the day to day management of the organisatlon to a chief executive who has
responsibility for the implementation of the strategic plan and line management responsibility for
senior staff. The chief executive also has responsibility for quality assurance and the ongoing
development of the organisation. He is supported by a management team comprising of 6
managersl co-ordinators.
In addition to the r8gular board meetings a smaller group of trustees with relevant experience meet
on a bi-monthly basis with the chief executive to discuss organisational development and business
planning. Management of the organlsation is underpinned by regular one to one staff supervisions,
tearn meetings and monthly management meetings.
e} Risk management
The risk register is reviewed annually and action is taken to mitigate identified risks.
Th8 organisation has developed a wealth of policles to mitigate risks to clients and staff including:
health and safety policy- safeguarding adults and children policies. data protection and
confidentiality, Equality Act, bribery policy and complaints policy.
The organisation has a full volunteer's management policy and process. Governance issues such
as health and safety and data protection issues are a standing agenda item for all board meetings.
The organisation complies with relevant quality assurance schemes for the services It d81ivers.
fj Related parties
The organisation has a wide range of stakeholders including., people who use our services,
commissioning bodies such as Local Authorities and Health Trusts, other funding bodies, staff and
volunteers. The organisation works to a range of national and local strategies that are relevant to
the services delivered. The organisation works in partnership with a range of agencies, particularly
in the public and third sectors and seeks to influence both the development and implementation of
strategies and pollcles that impact on the lives of disabled people and carers.
The organisation holds a register of trustees and officers related parties. This is reviewed annually.
OBJECTIVES AND ACTIVITIES
a) Mission
The organisation's mission is lo promote the quality, dignity and independence of disadvantaged
people. including carers. To achieve this the organisation delivers a range of services and engages
in consultation and other exercises with a view to influencing all relevant policies.

WIRRAL INFORMATION RESOURCE FOR EQUALITY AND DIVERSITY LIMITED
(A company limited by guarantee)
REPORT OF THE TRUSTEES {INCORPORATING THE STRATEGIC REVIEW)
for the Year Ended 31 March 2025 - continued
b) Publlc benefit
All the work the organisation undertakes has a public benefit. It provide services to disadvantaged
people to overcome social exclusion and offer assistan￿ and support to integrate them into
society.
The more people that are included and supported into society the greater the public benefit as
people's mental health and wellbeing is improved, family life and relations are maintained, use of
health service provision can be lessened. Where people are in work they are more likely to stay in
work and if in unernployment they are able to access training and employability skills.
The organisation continues to be a strong force in the delivery of seNices to carers, people with
disabilities and other disadvantaged groups.
c) Staff and volunteers
Th8 organisation is very fortunate to have an excellent reputation for quality, a wealth of
experience, and particularly a strong skill set through existing senior management and the
exceptionally high calibre of the staff and volunteer delivery teams. This provides the organisation
with the ideal positioning for meeting the challenges and opportunities that the sector is facing.
The organisation is indebted to those who volunteer their time to support the work of the
organisation. People volunteer in a range of roles throughout the organisation and significantly
enhance the numbers of people that we are able to offer services to. One of the senior managers
has a lead role to ensure that volunteers are appropriately recruited, checked, trained and
supervised.
The board of trustees fully recognises the work of all the staff and volunteers and values the
contribution they bring to the success of the organisation.
GROUP STRATEGIC REPORT
ACHIEVEMENTS AND PERFORMANCE
a) Going concern
After making appropriate enquiries. the trustees have a reasonable expectation that the charitable
company has adequate resources to continue in operational existence for the foreseeable future.
For this reason, they continue to adopt the going concern basis in preparing the financial
statements. Further details regarding the adoption of the going concern basis can be found in the
accounting policies.
b) Advocacy
During the year the organisation has continued to provide advocacy services to a wide range of
clients as a component of a number of contracts. Advocacy clients have included adult carers,
young carers and direct payment service users. The organisation's advocacy services continue to
support the most marginalised groups in Wirral, in particular supporting individuals to understand
and make informed choices following the introduction of the Care Act.

WIRRAL INFORMATION RESOURCE FOR EQUALITY AND DIVERSITY LIMITED
(A company limited by guarantee)
REPORT OF THE TRUSTEES (INCORPORATING THE STRATEGIC REVIEW)
for the Year Ended 31 March 2025 - continued
c) Carers services
The organisation's carer support services continued to identify hidden carers and develop services
to support them. The organisation delivers the Carers Health and Well Being Service and Carers
Helpline in Wirral. Services are offered through a blend of centre-based and outreach activities,
providing support and advice to carers both on an individual basis and also via support groups and
drop in services.
d) Dlrect payments payroll service
A team of staff provide a payroll service for direct payments users who do not want responsibility
for the application and payment of tax and national insurance. The service also covers all quarter
and year end returns to HMFIC.
e) SEND Partnership
The organisation provides the SEND Partnership function in Wirral. This is a statutory service
which is commissioned by the Local Authority within Wirral. The service provldes support to
parents of children with additional educational needs.
fj Shopmobility
This service involves the hiring of equipment including electric scooters, power Ghairs and wheel
chairs to enable people with mobility impairments to access shopping and leisure aclivities in the
two largest lown centres in Wirral. The scheme encourages independence and reduces social
isolation for people who would otherwise struggle to leave their homes. It is valued by mobility
impaired people and carers alike.

WIRRAL INFORMATION RESOURCE FOR EQUALITY AND DIVERSITY LIMITED
{A Gompany limited by guarantee)
REPORT OF THE TRUSTEES (INCORPORATING THE STRATEGIC REVIEW)
for the Yèar Ended 31 March 2025 - continued
FINANCIAL REVIEW
a) Financial Results
Group total income increased from £829,695 to £897,001. Sirnilarly total expenditure increased
from £882,192 to £888,640. The net result is a group surplus for the year of £8,359. This is after
charging depreciation and amortisation of £3.668 and 2 deficit of £51 within Inclusive Access. In
2024 the deficit for the group was £52,497.
Net assets of the group at 31 March 2025 were £603,340, comprising unrestriGted funds of
£486,310 and restricted funds of £117,030.
b) Princlpal rlsks and uncertalntles
The majority of the organisation's income is generated via grants from Local Authorities and is
subject to the risks associated with Local Authority funding during the current economic
environment. The organisation is mindful that any reduction in service delivery qualily could result
in loss of grant du8 to the ever-increasing pressur8s on Local Authorities to achieve best value
with all grant funded activity. The organisation is currently exploring other income generation
opportunities that do not involve grants from Local Authorities and also ensuring thal services are
delivered across multiple Local Authority areas in order to disperse and minimise risk where
possible.
c) Funding sources
The organisation receives funding from a range of sources including Wirral Metropolitan Borough
Council, Wirral Place (NHS) and via contracts with individual clients.
d) Investment policy
The level of reserves currently held by the charitable company does not allow for consideration of
long term investments. However cash flow is carefully monitored and the organisalion moves
money on a short term basis to a higher interest account.
e) Reserves policy
The board of trustees has reviewed the level of unrestricted reserves currently held by the
organisation. Unrestricted freely available reserves total £592.881 (2024., £576,425). Three
month's turnover is the target level set by the trustees and the group are currently meeting this
target.
Funds held as custodlan trustee on behalf of others
The organisation held no such funds during the period covered by these accounts.

WIRRAL INFORMATION RESOURCE FOR EQUALITY AND DIVERSITY LIMITED
(A Gompany limited by guarantee)
REPORT OF THE TRUSTEES (INCORPORATING THE STRATEGIC REVIEW)
for the Year Ended 31 March 2025 - continued
PLANS FOR FUTURE PERIODS
The organisation reviews its business plan annually around the following methodologies=
Expansion - delivering currenl services to new customers
Diversification - delivering new services to existing customers
Innovation - delivering new ServI￿S to new customers
STATEMENT OF TRUSTEES RESPONSIBILITIES
Trustees. responsibilities statement
The trustees (who are also directors of Wirral Information Resource for Equality and Diversity
Limited for the purposes of company lawl are responsible for preparing the trustees. report
{including the group strategic report) and the financial statements in accordance with applicable
law and United Kingdom Accounting Standards (United Kingdom Generally Accepteé Accounting
Practice).
Company law requires the trustees to prepare financial statements for each financial year. Under
company law the trustees must not approve the financial statements unless they are satisfied that
they give a true and fair view of the state of affairs of the charitable company and the group and of
the income and expenditure of the charitable group for that period. In preparing these financial
statements, the trustees are required to..
• select suitable accounting pollcies and then apply them consistently;
• observe the methods and principles in the Charities SORP (FRS102)',
• make judgements and accounting estimates that are reasonable and prudent;
• State whether applicable UK Accounting Standards have been followed, subject to any
material departures disclosed and explained in the financial statements.,
• prepare the financial statements on the going concern basis unless it is inappropriate to
presurne that the charitable group will continu8 in operation.
The trustees are responsible for keeping adequate accounting records that are sufficient to show
and explain the charitable company and the group's transactions and disclose with reasonable
accuracy at any time the financial position of the charitable group and enable them to ensure that
the financial statements comply with the Companies Act 2006. They are also responsible for
safeguarding the assets of the charitable company and the group and hence for taking reasonable
steps for the prevention and detection of fraud and other irregularities.
Auditor
Xeinadin Audit Limited were reappointed as auditor to the company and in accordance with section
485 of the Companies Act 2006, a resolution proposing that they be re-appointed will be put at a
General Meeting.

WIRRAL INFORMATION RESOURCE FOR EQUALITY AND DIVERSITY LIMITED
(A company limited by guarantee)
REPORT OF THE TRUSTEES (INCORPORATING THE STRATEGIC REVIEW)
for the Year Ended 31 March 2025 - continued
Disclosure of infomiation to auditor
Each of the trustees has confirmed that there is no information of which they are aware which is
relevant to the audit, but of which the auditor is unaware. They have further confirmed that they
have taken appropriate steps to identify such relevant information and to establish that the auditor
is aware of such information.
This report, incorporating the group strategic report, was approved by the trustees, in their capacity
as company directors, on 19 December 2025 and signed on their behalf by..
£DL
A J Welch - Trustee

REPORT OF THE INDEPENDENT AUDITORS TO THE MEMBERS OF
WIRRAL INFORMATION RESOURCE FOR EQUALITY AND DIVERSITY LIMITED
(A company limited by guarantee)
Opinion
We have audited the financial staternents of Wirral Information Resource for Equality and Diversity
Limited ('Ihe charitable parent company,) and its subsidiary Inclusive Access (UK) Ltd {'the group,)
for the year ended 31 March 2025 which comprise the consolidated statement of financial
activities, the consolidated balance sheet, the consolidated statement of cash flows, the charity
balance sheet and notes to the financial statements, including a summary of significant accounting
policies. The financial reporting framework that has been applied in their preparation is applicable
law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting
Practice), including FRS 102 'The Financial Reporting Standard applicable in the UK and Republic
of Ireland,.
In our opinion the financlal statements,.
give a true and fair view of the state of the group's and the charitable company's affairs as at
31 March 2025 and of the group's income and expenditure, for the year then ended., and
have been properly prepared in accordance with United Kingdom Generally Accepled
Accounting Practice, including Financial Reporting Standard 102 'The Financial Reporting
Standard applicable in the UK and Republic of Ireland,; and
have been prepared in accordance with the requirements of the Companies Act 2006.
Basis for opinion
We conducted our audit in accordance with Intemational Standards on Auditing (UK) (ISAS (UK))
and applicable law. Our responsibilities under those standards are further described in the Auditors
responsibilities for the audit of the financial statements section of our report. We are independent
of the charity and group in accordance with the ethical requirements that are relevant to our audit
of the financial statements in the UK, including the FRC'S Ethical Standard, and we have fulfilled
our other ethical responsibilities in accordance with these requirements. W8 believe that the audit
evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.
Conclusions relating to going concern
In auditing the financial statements, we have concluded that the trustees. use of the going concern
basis of accounting in the preparation of the financial stalements is appropriate.
Based on the work we have perform8d, we have not identified any material uncertainties relating to
events or conditions that, individually or collectively, may cast significant doubt on the group and
parent company's ability to continue as a going concern for a period of at least ￿e1ve months from
when the financial statements are authorised for issue.
Our responsibilities and the responsibilities of the truste8S With respect to going concern are
described in the relevant sections of this report.
Other information
The other information comprises the information included in the annual report other than the
financial statements and our auditor's report thereon. The trustees are responsible for the other
information contained within the annual report. Our opinion on the financial statements does not
cover the other information and, except to the extent othemise explicitly stated in our report, we do
not express any form of assurance conclusion thereon. Our responsibility is to read the other
information and, in doing so, consider whether the other information is materially inconsistent with
the financial statements or our knowledge obtained in the course of the audit, or otherwise appears
to be materially misstated. If we identify such material inconsistencies or apparent material
misstaternents, we are required to determine whether this gives rise to a material misstatement in
the financial statements themselves.

REPORT OF THE INDEPENDENT AUDITORS TO THE MEMBERS OF
WIRRAL INFORMATION RESOURCE FOR EQUALITY AND DIVERSITY LIMITED
(A company Ilmited by guarantee)
Other infomiation - continued
If, based on the work we have perfomied, we conclude that there is a material misstatement of this
other information, we are required
We have nothing to report in this regard.
Opinion on other matters prescribed by the Companies Act 2006
In our opinion. based on the work undertaken in the course of the audit..
the information given in the trustees, report. which includes the directors report for the
purposes of company law, for the financial year for which the financial statements are
prepared Is consistent with the financial statements., and
the directors, report included within the trustees, report has been prepared in accordance
with applicable legal requirements.
Matters on which we are required to report by exception
In the light of the knowledge and understanding of the environment of the charitable company and
the group obtained in the course of the audit, we have not identified material misstatements in th8
directors, report included within the trustees report.
We have nothing to report in respect of the following matters in relation to which the Companies
Act 2006 requires us to report to you if, in our opinion:
adequate accounting records have not been kept, or returns adequate for our audit have not
been received from branches not visited by us., or
the financial statements are not in agreement with the accounting records and returns; or
certain disclosures of trustees, remuneration specified by law are not made., or
we have not received all the inforrnation and explanations we require for our audit. or
the trustees were not entitled to prepare the financial statements in accordance with the
small companies regime and take advantage of the small companies, exemptions in
preparing the trustees, report and from the requirement to prepare a strategic report.
Responsibilities of trustees
As explained more fully In the statement of trustees responsibilities, the trustees. who are also the
directors of the charity for the purposes of company law, are responsible for the preparation of the
financial statements and for being satisfied that they give a true and fair view, and for such internal
control as the trustees determine is necessary to enable the preparation of financial statements
that are free from material misstatement, whether due to fraud or error. In preparing the financial
statements, the trustees are responsible for assessing the charity's ability to continue as a going
concern, disclosing, as applicable, matters related to going concern and using the going concern
basis of accounting unless the trustees either intend to liquidate the charitable company or to
cease operations, or have no realistic alternative but to do so.
Auditor's responsibilities for the audit of the financial statements
Our objectives are to obtain reasonable assurance about whether the financial statements as a
whole are free from material misstatement, whether due to fraud or error, and to issue an auditor's
report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a
guarantee that an audit conducted in accordance with ISAS (UK) will always detect a material
misstatement when it exists. Misstatements can arise from fraud or error and are considered
material if, individually or in the aggregate, they could reasonably be expected to influence the
economic decisions of users taken on the basis of these financial statements.
-10-

REPORT OF THE INDEPENDENT AUDITORS TO THE MEMBERS OF
WIRRAL INFORMATION RESOURCE FOR EQUALITY AND DIVERSITY LIMITED
(A company limited by guarantee)
Auditorfs responsibilities for the audit of the financial statements {continued)
Irregularities, including fraud, are instances of non-compliance with laws and regulations. We
design procedures in line with our responsibilities, outlined above, to detect material misstatements
in respect of irregularities, including fraud. The extent to which our procedures are capable of
detecting irregularities, including fraud is detailed below:
Enquiry of management and those charged with governance around actual and potential
litigation and claims-
Reviewing minutes of meetings of those charged with governance.,
Performing audit work over the risk of management override of controls, including testing of
journal entries and other adjustments for appropriateness. evaluating the business rationale
of significant transactions outside the normal course of business and reviewing accounting
estimates for bias,,
Enquiry of management and those charged with governance to identify any instances of non-
compliance with laws and regulations.
The potential effect of these laws and regulations on the financial statements varies considerably.
Firstly, the group is subject to laws and r8gulations that directly affect the financial statements
including financial reporting legislation (including related companies legislation), distributable
profits legislation and taxation legislation and we assessed the extent of compliance with these
laws and regulations as part of our procedures on the related financial statement items.
Secondly, Ihe group is subject to many other laws and regulations where the consequence of non-
compliance could have a material effect on amounts or disclosures in the financial statements, for
instance the Imposltlon of fines or Iltigation or the loss of the group's license to operate. Auditing
standards lirnit the required audit procedures to identify non-complianc8 Wlth these laws and
regulations to enquiry of the directors and other rnanagement and inspection of regulatory and
legal correspondence, if any. Therefore, if a breach of operational regulations is not disclosed to us
or evident from relevant correspondence, an audit will not delect that breach.
Because of the inherent limitations of an audit. there is a risk that we will not detect all
IrregularltSes, Including those leading to a material misstatement in the financial statements or non-
compliance with regulation. This risk increases the rnore that complianc8 With a law or regulation is
removed from the events and transactions reflected in the financial statements, as we will be less
likely to become aware of instances of non-compliance. The risk is also greater regarding
irregularities occurring due to fraud rather than error. as fraud involves intentional concealment,
forgery, collusion, omission or misrepresentation.
We communicate with those charged with governance regarding, among other matters, the
planned scope and timing of the audit and significant audit findings, including any significant
deficiencies in internal control Ihat we identify during our audit.
A further description of our responsibilities is available on the Financial Reporting Council's website
at: https:Ilwww.frc.org.uklauditorsresponsibilities. This description forms part of our auditor's
report.
-11-

REPORT OF THE INDEPENDENT AUDITORS TO THE MEMBERS OF
WIRRAL INFORMATION RESOURCE FOR EQUALITY AND DIVERSITY LIMITED
{A company limited by guarantee)
Use of our report
This report is made solely to the charitable company's members, as a body, in accordance with
Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we
might state to the charitable company's members those matters we are required to state to them in
an auditors, report and for no other purpose. To the fullest extent permitted by law, we do not
accept or assume responsibility to anyone other than the charitable company and the charitable
company's members as a body, for our audit work, for this report. or for the opinions we have
formed.
Robe
earl Beng Bsc ACA {Senior Statutory Auditor)
for and on behalf of Xeinadin Audit Limited
Chartered Accountants
Statutory Auditors
First Floor
The Foundation
Herons Way
Chester Business Park
Chester
United Kingdom
CH4 9GB
19 December 2025
-12-

WIRRAL INFORMATION RESOURCE FOR EQUALITY AND DIVERSITY LIMITED
(A company limited by guarantee)
CONSOLIDATED STATEMENT OF FINANCIAL ACTIVITIES
for the Year Ended 31 March 2025
2025
2024
Unrestricted Restricted Total funds Total funds
fund
fund
Notes
INCOME
Donations and legacies
Activities for raising funds
Commercial trading operation
Investment income
Charitable activities
1,265
1,265
2,340
153
307
892,935
255
2.557
(3,305)
368
829,820
2,340
153
307
874 343
18,592
Total income
877,143
19.857
897,001
829,695
EXPENDITURE
Costs of raising funds
Commercial trading operation
Charitable activities
Advice and beneficiary services
429
429
18,396
873,350
14,860
888,211
863,794
Total expendlture
873,780
14,860
888 640
882 192
NET INCOMEI(EXPENDITURE
BEFORE TRANSFERS
3,363
4,996
8,359
{52,497)
Transfer between funds
NET INCOMEI{EXPENDITURE)
3,363
4,996
8,359
{52,497)
RECONCILIATION OF FUNDS
Total funds brought forward
482,946
112,033
594,979
647,476
TOTAL FUNDS CARRIED FORWARD
486,310
117,030
603,340
594,979
All activities relate to continuing operations.
The Statement of Financial Activities includes all gains and losses recognised in the year.
-13-

WIRRAL INFORMATION RESOURCE FOR EQUALITY AND DIVERSITY LIMITED
(A company limited by guarantee)
CONSOLIDATED BALANCE SHEET
At 31 March 2025
2025
2024
Notes
FIXED ASSETS
ntangible assets
Tangible assets
13
14
77
18,477
10,459
10,459
18,554
CURRENT ASSETS
Debtors
Cash at bank and in hand
16
57,596
601,384
88,537
572,052
658,980
660,589
CREDITORS
Amounts falling due within one year 17
{66,099)
{84,164)
NET CURRENT ASSETS
592,881
576,425
603,340
594,979
FUNDS
Unrestricted funds
Restricted funds
21
486,310
117,030
482,944
112,035
603,340
594,979
The financial statements were approved by the Board of Trustees on 19 December 2025 and were
signed on its behalf by:
CL
A J Welch -Trustee
The notes form part of these financial statements
-14-
continued...

WIRRAL INFORMATION RESOURCE FOR EQUALITY AND DIVERSITY LIMITED
(A company limited by guarantee)
CHARITY BALANCE SHEET
At 31 March 2025
2025
2024
Notes
FIXED ASSETS
I ntangible assets
Tangible assets
Investments
13
14
15
77
18,477
10.459
10,461
18,556
CURRENT ASSETS
Debtors
Cash at bank and in hand
16
57,596
600,778
88,537
571,404
658,374
659,941
CREDITORS
Amounts falling due within one year 17
<64,340)
{82,414}
NET CURRENT ASSETS
594 033
577,527
604,495
596,083
FUNDS
Unrestricted funds
Restricted funds
487,465
117,030
481,048
112,035
604,495
596,083
The financial slatements were approved by the Board of Trustees on 19 December 2025 and were
signed on its behalf by:
CL
A J Welch -Trustee
The notes form part of these financial statements
-15-
continued...

WIRRAL INFORMATION RESOURCE FOR EQUALITY AND DIVERSITY LIMITED
(A company limited by guarantee)
CONSOLIDATED CASH FLOW STATEMENT
For the year ended 31 March 2025
2025
2024
Net incomel(expendlture} for the reportlng
period (as per the statement of financial
activities)
Adjustments for:
Depreciation
Loss on sale of equipment
Amortisation
Decreasel(increase} in debtors
Increasel{decrease) in creditors
8,359
<52,498)
3.454
7.995
4,564
5,652
77
1,662
30,941
17,270
(18,064} (10,453)
Cash provided by operating activities
29,332
(30,372)
Cash flows from investlng activlties
Purchase of tangible fixed assets
Purchase of intangible fixed assets
(593)
Cash used In investing activities
(593)
Increasel{decrease) in cash and cash
equivalents in the year
29.332
(30,965)
Cash and cash equivalents at the beginning
of the year
572,052
603,017
Cash and cash equivalents at the end
of the year
601,384
572,052
-16-

WIRRAL INFORMATION RESOURCE FOR EQUALITY AND DIVERSITY LIMITED
(A company limited by guarantee}
NOTES TO THE FINANCIAL STATEMENTS
for the Year Ended 31 March 2025
ACCOUNTING POLICIES
The principal accounting policies adopted, judgements and key sources of estimation
uncertainty in the preparation of the financial statements are as follows..
Charity Information
Wirral Information Resource for Equallty and Diversity Limited is a private limited company
limited by guarantee incorporated in England and Wales. The registered office is St James
Centre, 344 Laird St, Birkenhead, CH417AL.
Basis of preparation of financial statements
The financial statements have been prepared In accordance with Accounting and Reporting
by Charities.. Statement of Recommended Practice applicable to charities preparing their
accounts in accordance with the Financial Reporting Standard applicable in the UK (FRS
102) (Charities SORP (FRS 102), the Flnancial Reporting Standard applicable in the UK
(FRS 102) and the Companies Act 2006. Wirral Information Resource for Equality and
Diversity Limited meets the definition of a public benefit entity under FRS 102. Assets and
liabilities are initially recognised at historical cost or transaction value unless otherwise stated
in the relevant accounting policy notes.
The presentational currency of the financial statements is the Pound Sterling (£).
Going concern
At the time of approving the financial statements, the trustees have a reasonable expectation
that the charity has adequate resources to continue in operational existence for the
foreseeable future. Thus the trustees continue to adopt the going concern basis of accounting
in preparing the financial statements.
Group flnanclal statements
The financial statements consolidate the accounts of Wirral Inforrnation Resource for Equality
and Diversity Limited and all of its wholly owned subsidiary undertaking Inclusive Access (UK)
Limited ('subsidiary'), on a line-by-line basis.
A separate Statement of Financial Activities and Income and expenditure account for the
harity has not been presented because the advantage has been taken of the exemption
provided by section 408 of the Companies Act 2006.
Income
Donations and legacies are recognised where there is entitlement, certainty of receipt and Ihe
amount can be measured with sufficient reliability.
Gifts in kind are recognised in different ways dependent on how they are used by the charity".
Those donated for resale produce income when they are sold. They are valued at the
amount acÉually realised.
Those donated for onward transmission to beneficiaries are included in the statement of
financial activities as income and expenditure when they are distributed.
Those donated for use by the charity itself are included when receivable. They are valued at
the amount the charity would have had to pay to acquire them.
-17-

WIRRAL INFORMATION RESOURCE FOR EQUALITY AND DIVERSITY LIMITED
(A company limited by guarantee)
NOTES TO THE FINANCIAL STATEMENTS
for the Year Ended 31 March 2025 - continued
Income (continued)
Income from tax reclaims are included in the statement of financial activities at the same time
as the gift to which they relate
Investrnent income is recognised on a receivable basis. Where income is receiveé in advance
of performance obligations it is appropriately deferred.
Income from charitable activities includes incorne recognised as earned las the related goods
or services are provided) under contract or where entitlement to grant funding is subject to
specific performance conditions. Grant income included in this category provides funding to
support programme activities and is recognised where there is entitlement, certainly of receipt
and the amount can be measured with sufficienf reliability.
Donated servlces and facilities
Donated professional services and donated facllities are recognised as income when the
charity has control over the item. any conditions associated with th8 donated item have been
met, the receipt of economic benefit from the use by the charity of the item is probable and
the economic benefit can be rneasured reliably. In accordance with the Charities SORP (FRS
102}, the general volunteer time is not recognised and refer to the trustees, annual report for
more infomiation about their contribution.
On recelpt, donated professional services and donated faGilities are recognised on the basis
of the value of the gift to the charity which is the amount the charity would have been willing
to pay to obtain services or facilities of equivalent economic benefit on the open market. a
corresponding amount is then recognised in expenditure in the perlod of receipt.
Fund accounting pollcy
Unrestricted income funds are general funds that are available for use at the trustees,
dlscretion in furtherance of the objectives of the charity.
Restricted funds are those donated for use in a particular area or for specific purposes, the
use of which is restricted to that area or purpose.
Expenditure
Liabilities are recognised as soon as there is a legal or constructive obligation committing the
charity to the expenditure. All expenditure is accounted for on an accruals basis and has been
lassified under headings that aggregate all costs related to the category.
Charitable expenditure comprises those costs incurred by the charity in the delivery of its
activities and services for its beneficiaries. It includes both costs that can be allocated directly
to such activities and those costs of an indirect nature ne￿$Sary to support them.
Support costs
Support costs include central functions and govemance costs. These governance costs
include costs of the preparation and examination of the statutory accounts, costs of trustees
meetings and cost of any legal advice to trustees on governance or constitutional matters.
-18-

WIRRAL INFORMATION RESOURCE FOR EQUALITY AND DIVERSITY LIMITED
(A company limited by guarantee)
NOTES TO THE FINANCIAL STATEMENTS
for the Year Ended 31 March 2025 - continued
Allocation of support costs
Support costs have been allocated to activity cost categories on a basis consistent with the
use of resources, for example. allocating property costs by floor areas, or per capita, staff
costs by the time spent and other costs by their usage.
Operating leases
Rentals payable under operating leases are charges in the statement of financial activities on
straight line basis over the lease term.
Pensions
The charity operates a defined contribution pension scheme. Contributions are charged in the
slatement of financial activities as they become payable In accordance with the rules of the
scherne.
Taxation
The registered charity is not Considered to be liable to taxation. VAT incurr8d is not
recoverable and is included in relevant expenditure. Inclusive Access {UK) Limited is VAT
registered being a trading entity.
Tangible fixed assets and depreciation
Depreciation is provided on tangible fixed assets so as to write off the cost or valuation, less
any estimated residual value, over their expected useful economic life as follows:
Plant and machinery 250/0 reducing balance basis
Fixtures and fittings 25 % reducing balance basis
Intangible fixed assets other than goodwill and amortisation
Intangible assets acquired separately from a business are recognised at cost and are
subsequently measured at cost less accumulated amortisation and accumulated impairment
losses.
Amortisation is recognised so as to write off the cost or valuation of assets less their residual
values over their useful lives on the following bases:
Software
Amortised over 4 years
Investments
Investrnents in subsidiaries are valued at cost less provision for impairment. A subsidiary is
an entity controlled by the charity.
Cash at bank and in hand
Cash at bank and cash in hand includes cash and short term highly liquid investments with a
short maturity of three months or less from the date of acquisition or opening of the account.
Creditors and provisions
Creditors and provisions are recognised where the charity has a present obligation resulting
from a past event that will probably result in the transfer of funds to a third party and the
amount due to settle the obligation can be measured or estirnated reliably. Creditors and
rovisions are normall reco
nised at their settlement amount after allowin
for discounts.
-19-

WIRRAL INFORMATION RESOURCE FOR EQUALITY AND DIVERSITY LIMITED
(A company limited by guarantee)
NOTES TO THE FINANCIAL STATEMENTS
for the Year Ended 31 March 2025 - continued
Financial Instruments
The charitable company has elected to apply the provisions of Section 11 'Basic Financial
Instruments, and Section 12 '0ther Financial Instruments Issues. of FRS 102 to all of its
financial instruments.
Financial instruments are recognised in the charitable company's balance sheet when the
charitable company becomes party to the contractual provisions of the instrument. Financial
assets and liabilities are offset, with the net amounts presented in the financial statements,
when there is a legally enforceable right to set off the recognised amounts and there is an
intention to settle on a net basis or to realise the asset and settle the liability simultaneously.
Basic financial assets
Basic financial assets, which include debtors and cash and bank balances, are init1211y
measured at transaction price including transaction costs and are subsequently carried at
amortised cost using the effective interest method unless the arrangernent constitutes a
financing transaction, where the transaction is m8asured at the present value of the future
receipts discounted at a market rate of interest. Financial assets classified as receivab18
within one year ar6 not amortised.
Basic financial liabilities
Basic financial liabilities, including creditors and bank loans are initially recognised at
transaction price unless the arrangernent constitutes a financing transaction, where the debt
instrument is measured at the present value of the future payments discounted at a market
rate of interest. Financial liabilities classified as payable within one year are not amortised.
Debt instruments are subsequently carried at amortised cost, using the effective interest rate
method. Trade creditors are obligations to pay for goods or services that have been acquired
In the ordinary course of operations from Suppliers. Amounts payable are classified as current
liabilities if payment is due within one year or less. If not, they are presented as non-current
liabilities. Trade creditors are recognised initially at transaction price and subsequently
measured at amortised cost using the effective interest method.
Derecognition of financial liabilities
Financial liabilities are derecognised when the charitable company's contractual obligations
expire or are discharged or cancelled.
Critical accounting estimates and judgement
In the application of the charity's accounting policies, the trustees are required to make
judgement, estirnates and assumptions about the carrying amount of assets and liabilities that
are not readily apparent from other sources. The estimates and associated assumptions are
based on historical experienco and other factors that are considered to be relevant. Actual
results may differ from these estimates.
The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to
accounting estimates are recognised in the period in which the estimate is revised where the
revision affects only that period, or in the period of the revision and future periods where the
revision affects both current and future periods.
-20-

WIRRAL INFORMATION RESOURCE FOR EQUALITY AND DIVERSITY LIMITED
(A company limited by guarantee)
NOTES TO THE FINANCIAL STATEMENTS
for the Year Ended 31 March 2025 - continued
LEGAL STATUS
The charity is a company limited by guarantee. In the event of the charity being wound up,
members are required to contribute an amount not to exceed £1.
DONATIONS AND LEGACIES
Unrestricted Restricted Total funds Total funds
fund
fund
2025
2024
Donations
1,265
1,265
255
1,265
1,265
255
All income from donations in 2024 was restricted.
ACTIVITIES FOR RAISING FUNDS
Unrestricted Restricted Total funds Total funds
fLJnd
fund
2025
2024
Shopmobility membership
2,340
2,340
2,557
2,340
2,340
2,557
All income from raising funds in 2024 was unrestricted.
-21-

WIRRAL INFORMATION RESOURCE FOR EQUALITY AND DIVERSITY LIMITED
(A company limited by guarantee)
NOTES TO THE FINANCIAL STATEMENTS
for the Year Ended 31 March 2025 - continued
INCOME FROM COMMERCIAL TRADING OPERATIONS
Before it's cessation of trade in this financial year, the wholly owned tradin9 subsidiary.
Inclusive Access {UK} Limited delivered training in pre-employment skills, community
development, and goal setting for individuals needing to irnprove confidence and gain
additional skills.
Unrestricted Restricted Total funds Total funds
fund
fund
2025
2024
Inclusive Access (UK) Llmited:
Tumover
153
153
(3.305)
Trading 8xpenditure
(430)
(430}
(18,395)
other operating income
226
226
31,100
Surplus1(Deficit) on trading
51)
9,400
The assets and liabilities of the subsidiary were.,
2025
2024
Fixed assets
Current assets
Current liabilities
606
648
1,750)
Aggregate share capital and reserves
(1,153)
(1,102)
-22-

WIRRAL INFORMATION RESOURCE FOR EQUALITY AND DIVERSITY LIMITED
(A company limited by guarantee}
NOTES TO THE FINANCIAL STATEMENTS- CONTINUED
for the Year Ended 31 March 2025
INVESTMENT INCOME
Unrestricted Restricted Total funds Total funds
fund
fund
2025
2024
Bank deposit interest
307
307
368
All investment income in 2024 was unrestricted
INCOME FROM CHARITABLE ACTIVITIES
Income from advice and beneficiary services analysed as:
Unrestricted Restricted Total funds Total funds
fund
fund
2025
2024
Other income
Grant income - NHS Wirral BC
Grant income - Warrington
Grant income - Liverpool & Knowsley
Grant income - CIC
Grant income- Springboard Project
Grant income- Coronavirus JRS
Income as agent- Parent Carers
Participation
361,020
17,000
361,020
17,000
309,050
34.000
496,323
496,323
466,510
18,592
18,592
20,259
874,343
18,592
892,935 829,819
In 2024 total restricted income from charitable activities was £20,259 of whlch £20,259 was
from the Parent Carers Participation.
-23-

WIRRAL INFORMATION RESOURCE FOR EQUALITY AND DIVERSITY LIMITED
(A company limited by guarantee)
NOTES TO THE FINANCIAL STATEMENTS
for the Year Ended 31 March 2025- continued
CHARITABLE EXPENDITURE
Expenditure on advice and beneficiary services analysed as:
Unrestricted Restricted Total funds Total funds
fund
fund
2025
2024
Employment costs
Repairs and maintenance
Office direct expenses
Travel and subsistence
Advertising and promotion
Depreciation and amortisation
Profit or loss on disposal of tangible
fixed assets
Miscellaneous costs
CIC Grant Repayments
Establishment costs
Support expenses
Printing, postage and stationery
Cleaning
Legal and professional costs
Audit fees
Bank charges
Penslon bond
Expenditure as agent- Parent
Carers Participation
635,922
13,316
58,737
6,793
7,669
3,668
903
635,922
13,316
58,737
6,793
7,669
3,668
903
596.751
8,330
58,201
5,383
20,850
9,657
5.652
4,135
469
4,604
2,537
20,338
53,235
19,831
3,168
33,614
9,000
3,022
20,338
52,235
19,831
3,168
33,614
9,000
3,022
29,051
39,997
16,887
3,874
37,018
9,108
2,644
14,391
14,391
17,856
Total expenditure
873,350
14,860
888,211
863,796
All grants are carer grant payments in relation to Wirral Health and Wellbeing CIC. Further
disclosure on this restricted fund is included in note 21. Restricted expenditure on charitable
acfiivities in 2024 totalled £18.473 being £17,856 for Parent Carers Participation and £617
miscellaneous costs,
NET INCOMEI{EXPENDITURE>
Consolidated net income and expenditure is stated after charging:
2025
2024
Auditors, remuneration - audit services
Auditors, remuneration - non audit services
Depreciation of tangible fixed assets
Amortisation of intangible fixed assets
8,300
700
3,589
77
7,865
2,100
8.058
1,662
-24-

WIRRAL INFORMATION RESOURCE FOR EQUALITY AND DIVERSITY LIMITED
(A company limited by guarantee)
NOTES TO THE FINANCIAL STATEMENTS
for the Year Ended 31 March 2025 - continued
10. TRUSTEES. REMUNERATION AND BENEFITS
There were no trustees, remuneration or other benefits for the year ended 31 March 2025
nor for the year ended 31 March 2024.
Trustees. expenses
There were no trustees, expenses paid for the year ended 31 March 2025 nor for the year
ended 31 March 2024.
11. STAFF COSTS
2025
2024
Wages and salaries
Social security costs
Pension costs
567,876
39,511
28,536
545,252
40,397
26,048
635.922
611,696
Included in the above are salaries of £nil (2024: £14,723) from Inclusive Access (UK)
Limited.
The average rnonthly number of employees for the group during the y8ar was as follows..
2025
2024
Parent charity
Subsidiary
25
26
The number of employees in the group and parent charity whose annual rernuneration was
more than £60,000 is as follows:
2025
2024
In the band £80,000 - £89,999
The key management personnel of the parent oharity and subsidiary comprise chief executive
officer and finance manager. For the year ended 31 March 2025. the total employee benefits
of these key management personnel were £125,547 (2024: £126,376).
-25-

WIRRAL INFORMATION RESOURCE FOR EQUALITY AND DIVERSITY LIMITED
(A company limited by guarantee)
NOTES TO THE FINANCIAL STATEMENTS
for the Year Ended 31 March 2025 - continued
12. 2024 COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
Unrestricted Restricted Total funds
fund
fund
2024
2024
2024
INCOME
Donations and legacies
Activities for raising funds
Commercial trading operation
Investment income
Charitable activities
255
255
2,557
(3,305)
368
829,820
2,557
(3,305)
368
809,561
20,259
Total income
809.181
20,514
829,695
EXPENDITURE
Costs of raising funds
Commercial trading operation
Charitable actlvities
Advice and beneficiary services
18,396
18,396
845,321
18,473
863,794
Total expenditure
863,717
18,473
882,192
NET INCOMEI(EXPENDITURE)
BEFORE TRANSFERS
(54,538)
2,041
(52,497)
Transfers
Gross transfers between funds
NET INCOMEI(EXPENDITURE)
AFTER TRANSFERS
(54,538)
2,041
(52,497)
Total funds brought forward
537,482
109,994
647,476
TOTAL FUNDS CARRIED FORWARD
482,944
112,035
594,979
-26-

WIRRAL INFORMATION RESOURCE FOR EQUALITY AND DIVERSITY LIMITED
(A company limited by guarantee)
NOTES TO THE FINANCIAL STATEMENTS
for the Year Ended 31 March 2025 - continued
13. INTANGIBLE FIXED ASSETS
Group and charity
Software & Website
Total
COST
At 1 April 2024
Additions
At 31 March 2025
12,073
12.073
12,073
12,073
AMORTISATION
At 1 April 2024
Charge for the year
At 31 March 2025
11,996
77
11,996
11,996
77
11,996
NET BOOK VALUE
At 31 March 2025
At 31 March 2024
77
77
14. TANGIBLE FIXED ASSETS
Group
Machinery
including
Motor
Vehicles
Fixtures.
Fittings
and
Equipment
Total
COST
At 1 April 2024
Additions
Disposals
72,085
91,406
163,492
13,996
13,996
At 31 March 2025
72,085
77,411
149.496
DEPRECIATION
At 1 April 2024
Charge for year
Elimination on disposal
70,858
307
74,156
3.282
9.431
145.013
3,589
9,431
At 31 March 2025
71,164
68,007
139,171
NET BOOK VALUE
At 31 March 2025
921
9,404
10,325
At 31 March 2024
1,227
17,250
18,477
-27-

WIRRAL INFORMATION RESOURCE FOR EQUALITY AND DIVERSITY LIMITED
(A company limited by guarantee)
NOTES TO THE FINANCIAL STATEMENTS
for the Year Ended 31 March 2025 - continued
14. TANGIBLE FIXED ASSETS - continued
Charity
Machinery
including
Motor
Vehicles
Fixtures,
Fittings
and
Equiprnent
Total
COST
At l April 2024
Additions
Disposals
72,085
91.406
163,492
13,996)
13,996
At 31 March 2025
72,085
77,411
149,496
DEPRECIATION
At 1 April 2024
Charg8 for year
Elimination on disposal
70,858
307
74,156
3,282
9,431
145,015
3,589
9,431
At 31 March 2025
71,164
68,007
139,171
NET BOOK VALUE
At 31 March 2025
921
9,404
10.325
At 31 March 2024
1,227
17,250
18,477
-28-

WIRRAL INFORMATION RESOURCE FOR EQUALITY AND DIVERSITY LIMITED
(A company limited by guarantee)
NOTES TO THE FINANCIAL STATEMENTS
for the Year Ended 31 March 2025 - continued
15. FIXED ASSET INVESTMENTS
Charity
Investments
in Group
Undertakings
Market value
As at 1 April 2024 and 31 March 2025
Net book value
As at 31 March 2025
As at 31 March 2024
Subsldiary
Inclusive Access (UK) Limited
Registered office: St James Centre, 344 Laird St, Birkenhead, CH417AL
Nature of business.. Training and business support services
Class of shares:
Ordinary
holding
100.00
Inclusive Access (UK) Limit8d is a company registered in England and Wales. The company
number is 03507097.
Results for the subsidiary undertaking..
2025
2024
Profitl(loss) for the year
Shareholders funds
151)
9,400
1.102)
-29-

WIRRAL INFORMATION RESOURCE FOR EQUALITY AND DIVERSITY LIMITED
(A company limited by guarantee}
NOTES TO THE FINANCIAL STATEMENTS
for the Year Ended 31 March 2025 - continued
16. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
Group
Charity
2025
2025
2024
2024
Trade debtors
Amounts due from group
undertakings
Prepayments and accrued income
45,123
78.069
45,123
78,069
12,473
10,468
10,468
57,596
88,537
57.596
88,537
17. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
Group
Charity
2025
2025
2024
2024
Trade Greditors
Taxation and social security
Other creditors
Accruals and deferred income
26,957
10,327
7,609
17,345
10,344
5,629
26,602
10,327
6,205
21,207
16,999
10,289
4,376
50,750
66,099
84.164
82,414
Deferred income relates to projects intended to take place in the year but deferred and
payroll income received in advance. Deferred income in the year totals £12,207 (2024:
£39,432).
-30-

WIRRAL INFORMATION RESOURCE FOR EQUALITY AND DIVERSITY LIMITED
(A company limited by guarantee)
NOTES TO THE FINANCIAL STATEMENTS
for the Year Ended 31 March 2025 - continued
18. OPERATING LEASE COMMITMENTS
The future minimum payment cornmitments under land and buildings operating leases are
as follows..
Group and charity
2025
2024
Not later than one year
Later than one year but not later than five years
2,028
8,114
3,227
Total commitment
10,142
3,227
Operating lease payments recognised as an expense in the year totalled £3,227 (2024..
£3,227).
19. PENSION SCHEME
Defined contributlon pension scheme
The charity operates a defined contribution pension scheme. The pension cost charge for
the period represents conlributions payable by the charity to the schem8 and amounted to
£28,536 (2024., £26,048).
There were no outstanding or prepaid contributions at either the beginning or end of the
financial year.
20. RELATED PARTIES
Controlling entity
The charity is controlled by the trustees who are all directors of the company.
Other related parties
During the period the charity continued to be one of the five founding partners that operated
Wirral Health and Wellbeing CIC, a venture jointly controlled and by the five parties that was
established to deliver the Early Intervention and Prevention support for Vulnerable
Peoplelyoung People and Carers contract. In the year to 31 March 2025 Wirral Information
Resource for Equality and Diversity Limited fulfilled and charged services to the CIC totalling
£496.323 {2024: £466,510). As at 31 bjarch 2025 the balance outstanding was £43,151
(2024: £37,686).
-31-

WIRRAL INFORMATION RESOURCE FOR EQUALITY AND DIVERSITY LIMITED
(A company limited by guarantee)
NOTES TO THE FINANCIAL STATEMENTS
for the Year Ended 31 March 2025 - continued
21. STATEMENT OF FUNDS
At 1 April
2024
At 31 March
2025
Income
Expenditure
Transfers
GENERAL FUNDS
Unrestricted income -
General fund
482,944
877,143
873,780)
486,307
RESTRICTED FUNDS
Carers Short Breaks
(Wirral NHS)- funds
held as agent
Carers Short Breaks
(Oldham PCT) - funds
held as agent
Warrington adult carers
Warrington young carers
Parent Carers
Participation - funds
held as agent
Wirral young carer
donations
Shop mobility donations
Carers Grant PPE
83,195
83,195
827
827
4,239
3,595
6,792
4,239
3,595
10,994
18,592
{14,391)
1,584
508
(430)
1,663
982
10,818
758
1,739
10,778
(40)
112,033
19,857
14,860)
117,030
-32-

WIRRAL INFORMATION RESOURCE FOR EQUALITY AND DIVERSITY LIMITED
(A company limited by guarantee)
NOTES TO THE FINANCIAL STATEMENTS
for thè Year Ended 31 March 2025 - continued
21. STATEMENT OF FUNDS (Continued}
Comparative
At 1 April
2023
At 31 March
2024
Income
Expenditure
Transfers
GENERAL FUNDS
Unrestricted income -
General fund
537,482
809,181
863,719)
482,944
RESTRICTED FUNDS
Carers Short Breaks
(Wirral NHS)- funds
held as agent
Carers Short Breaks
{Oldham PCT)- funds
held as agent
Warrington adult carers
Warrington young carers
Parent Carers
Participation- funds
held as agent
Wirral young carer
donations
Shop mobility donations
Carers Grant PPE
83,194
83.194
827
827
4,241
3,594
4,394
4,241
3,594
6,797
20,259
(17,856)
1,703
35
(155)
1,583
762
11,279
220
982
10,817
(462)
109,994
20.514
18,473)
112,035
-33-

WIRRAL INFORMATION RESOURCE FOR EQUALITY AND DIVERSITY LIMITED
(A company limited by guarantee)
NOTES TO THE FINANCIAL STATEMENTS
for the Year Ended 31 March 2025 - continued
21. STATEMENT OF FUNDS (Continued)
Restricted funds
Carers Short Breaks (Wirral NHS}- administrates short break grants to carers on the Wirral
Carers Short Breaks (Oldham PCT)- adminislrates short break grants to carers in Oldham
Warrington Adult Carers- carers support for Warrington adults
Warrington Young Carers- carers support for Warrington under 18's.
Parent Carers Participation
the charity acts as agent and administrates the running o
accounl for this group. Note that the income and costs associated with the fund have been
disposed in the charitable income and expenditure analysis for both the current and compar
Warrington Young Carers Donations provide additional activities for young carers. thes,
have included residential sessions, day trips and sporting activities and have enriched tl
provided through the core grant from Warrington Borough Council.
Wirral Health and Wellbeing CIC to improve the quality of life for children, young people.
families in Wirral and any other areas designated by the company. Advance the education
care needs of Ihose involved with not for profit organisalions and working with children, you
adults and families.
Shop mobility donations- provides use of wheelchalrs to those wlth limiled mobility.
Carers PPE grant- provides PPE to unpaid l informal carers on behalf of the Government

WIRRAL INFORMATION RESOURCE FOR EQUALITY AND DIVERSITY LIMITED
(A company limited by guarantee)
DETAILED STATEMENT OF FINANCIAL ACTIVITIES
for the Year Ended 31 March 2025 . contlnued
22. NET ASSETS BY FUND
Unrestricted Restricted Total funds Total funds
funds
funds
2025
2024
Tangible fixed assets
Intangible fixed assets
Current assets
Creditors: amounts falling due
within one year
10.459
10,459
24,129
77
654.938
541,950
117,030
658,980
66.099)
66,099)
486,310
117,030
603 340
594,980
Comparative
Unrestricted Restricted Total funds Total funds
funds
funds
2024
2023
Tangible fixed assets
Intangible fixed assets
Current assets
Creditors- amounts falling due
within one year
24,129
77
542,903
(84,164)
24,129
77
654,938
(84,164)
31,866
1,739
708,488
(94,617)
112.035
482,945
112,035
594,980
647,476
23. FUNDS HELD AS INTERMEDIARY AGENT
The organisation delivers a managed budget service on behalf of clients who are unable to
manage the budgets that they receive to support their care. In this instance the organisation
is acting as an intermediary agent for the funds and therefore, in accordance with the SORP,
they are not included on the balance sheet. Funds held of this nature, at 31 March 2025
totalled £3.040.210 (2024: £2,007,288>.
-35-

WIRRAL INFORMATION RESOURCE FOR EQUALITY AND DIVERSITY LIMITED
(A company limited by guarantee)
DETAILED STATEMENT OF FINANCIAL ACTIVITIES
for the Year Ended 31 March 2025
PARENT CHARITY
2025
2024
INCOME
Donations
Fundraising events
Shop-mobility membership
Income from charitable activities
Other income
Grant income - NHS Wirral BC
Grant income - Warrington
Grant income - Liverpool & Knowsley
Grant income - CIC
Grant income- Coronavirus Job Relention Scheme
Income received as agent - Parent Carers Participation
1.266
255
2,340
2,557
361,020
17,000
309,050
34,000
496,323
466,510
18,592
896,540
307
896,847
20,259
832,631
368
832.999
Investment Income
Total Income
EXPENDITURE
Charitable activities
Employment costs
Repairs and maintenance
Office direct expenses
Travel and subsistence
Advertising and promotion
Depreciation and amortisation
Profit or loss on disposal of tangible fixed asset
Miscellaneous costs
Establishment costs
Support expenses
Prinling, postage and stationary
Cleaning
Legal and professional
Accountancy and audit fees
Bank charges
Bad debts
Expenditure incurred as agent- Parent Carers Participation
Total charity expenditure
635,922
13,316
58,737
6,793
7.669
3,668
903
4,604
20,338
53,235
19,831
3,168
33,614
9,000
3,022
226
14,391
888,437
596,751
8,330
58,201
5,383
20,850
9,657
5,652
2,537
29,051
39.997
16,886
3.874
37,018
9,108
2,644
31,100
17,856
894,895
Net charity income l{expenditure)
8,410
(61,897)
This page does not form part of the statutory financial statements
-36-

WIRRAL INFORMATION RESOURCE FOR EQUALITY AND DIVERSITY LIMITED
(A company Ilmited by guarantee)
DETAILED STATEMENT OF FINANCIAL ACTIVITIES
for the Year Ended 31 March 2025 - continued
2025
2024
SUBSIDIARY COMf¥lERCIAL TRADING OPERATIONS
Income
Expenditure
379
(430)
27,795
(18,395)
Subsidiary profitl{loss) for the year
(51)
9,400
Net consolidated incomel(expenditure)
52,497)
This page does not fomi part of the statutory financial statements
-37-