Charity registration number 1068536
ABLE (ACTION FOR A BETTER LIFE)
ANNUAL REPORT AND FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

ABLE (ACTION FOR A BETTER LIFE)
LEGAL AND ADMINISTRATIVE INFORMATION
Trustees
LynAdams
dllace Regelous
RichardAdams
Jonathon Palmer
Andy Cox
Kcox
(Appointed 21 July 2025}
(Appointed 21 July 2025)
Charity registration
England and Vlales
1068536
Auditor
Frost V1￿1tshIre LLP
Unit 2,
Green Farm Business Park
Folly Road
Latteridge
Bristol
BS37 9TZ

ABLE (ACTION FOR A BETTER LIFE)
CONTENTS
Page
Trustees, report
Statement of trustees, responsibilities
Independent auditorfs report
9-12
Statement of financial activities
Balance sheet
14
statement of cash flows
Notes to the financial statements
16-25

ABLE (ACTION FOR A BETTER LIFE)
TRUSTEES. REPORT
FOR THE YEAR ENDED 31 MARCH 2025
The trustees present their annual report and financial statements for the year ended 31 March 2025.
The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the
financial statements and comply with the charity's constitulion, the Charities Act 2011 and "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 and Republic of Ireland (FRS 102)"
(effective 1 January 2019).
Objectives and activities
To promote mental health and assist in relieving and rehabilitating persons suffering from mental disorder or
conditions of mental distress requiring advice or treatment.
Enable people wth mental health problems to work towards independence and self-detemiination and to
provide emotional and practical support.
Provide people with mental health problems access to the range of accommodation and support
appropriate for their current needs.
Enable people to develop their knowledge, skills and Self<Onfiden￿ and to move towards a positive and
hopeful fvture.
Ensuring our work delivers our aims
ABLE has a robust governing document that sets out the rules by which it operates. These are the Memorandum of
Agreement and Articles of Association (copies are available on request).
ABLE trustees endeavour to uphold a strategic focus and, as such, have continued the bi-monthly meetings to
monitor and discuss a range of organisational issues including the budget. These meetings almost always include
the full time Director, who is supported by the 'Chair of the board, on behalf of the board, and provides a report of
the work to each bi-monthly meeting. In order to make sure the meetings were held appropriately to meet the
needs of statutory regulations and induded electronic meetings to comply with legislation the minimum quorum is
maintained - In ongoing post pandemic COVID management, ABLE has enveloped a mixed media approach to
enable trustees be involved accessing our meetings.
Our head office address remains situated at the King Street care home, as outlined below. The administration
continues to be shared between home-based staff.
Endeavouring io always remaining responsible, ABLE delegates tasks to employees of the organisalion, led by the
Director who is assisted by a Finan￿ Manager, Office Manager, and Home Managers. The Director is the manager
of the Finance Manager, Office Manager and the Managers in each of the four homes, and they. in tum, maintain in-
line management of support and other staff.
ABLE is a Managing Agent, on behalf of Housing Associations. Supporting ￿ registered care homes..
Glanmor in Chippenham, which has seven bedrooms" and
57 King Street in Melksham with six bedrooms. During this year, rooms have been redecorated following
new occupancy.
Both registered care homes are staffed 24 hours per day, seven days per week. There are also supported
housing projects, they are=
The Beeches in Chippenham
accommodates five tenants with a shared kitchen and is staffed on
weekdays by a Manager and a Support Vvorker. The Beeches had a new wet room PLrt in by 'Pla￿S for People.
who own and maintain the building.
Long Street - A five-bedsit unit in Devizes vthich is staffed by a part-time Manager, support worker, and a
part-time Cleaner.
As a small charity we feel it is important that. given we mostly support residents of Wiltshire, we should be based in
Wiltshire. Through our work we know that we do have an added insight into social issues and a commitment and
vision to improve our locality.
Public benefit
The trustees have paid due regard to guidance issued by the Charity Commission in deciding what activities the
charity should undertake.

ABLE (ACTION FOR A BETTER LIFE)
TRUSTEES. REPORT (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
Achievements and performance
Significant activities and aChieven￿nIS against objectives
Support for People
ABLE'S community-based support service is not time limited but takes a strength-based approach to supporting and
enabling people to live independently in the community developing social and living skills, interests, social
neI￿OrkS, self-esteem and confiden￿, self-management of each person's mental and physical health and wellbeing
thin a holistic framework. Our development of independent living skills remains a commitment and part of our
developing out-reach support programme.
ABLE support focuses on people. where possible, to 'moving on, into their own accommodation. Where
appropriate, there is potential for ABLE to then provide 'familiar face, out-reach floating support to increase the
likelihood of success and to help people to integrate back into the community.
Each person is allocated an 'in-house' key worker and a support manager. Regular review meetings are held for
each person to monitor their recovery and jointly decide on a forward action plan, this may include all members of
the care team, as well as the key worker. Reviews are undertaken at least six-monthly, but more often if needed,
and sooner if jointly funded with a local authority. This may also involve other professionals to enable a fuller holistic
approach to continuing each person's development.
As 'person centered planning, is foremost in the support for tenants and, as a recipient of a person's personal
budget, ABLE plays its part in the delivery of a holistic support package which is aimed to achieve recovery,
independent living and self-management for all placements. and in this respect works y￿th a range of community
based supportive opportunities.
Achievements of supporting people during the year
Freedom of expression is proactively encouraged, thus allowing dients to make their own development
choices about moving on.
Continue to work in the current regulatory standards, to ensure the well-being of all our clients, staff and
visitors.
Providing person centred full assessments and reviews.
Enhancement of living environment- decorating, working with landlords to repair, and update and maintain
the buildings. Safety- keeping the fire regulations. health and safety systems constantly in good working
order.
Adapting to individual needs to allow development towards future living choices is being maintained.
Addressing and meeting all challenges set by CQC. central govemment. and the local authority.
We have continued to support people in transitioning forward and moving on to alternative living services.
Ensuring a robust Safeguarding procedure is enacted, maintained and updated.
Although four people have left our servI￿s, we have continued to maintain a support for fvrther people
needing the type of service we, atABLE, provide.
All achievements are equally important to the individuals Con￿Med and have been conducted and managed in-
house, although freedom of choice has been supported:
Regular 'residents' meetings give people an opportunity to get together if they want to exchange ideas and
information with each other and help guide the development and management of the servi￿.
Regular in-house arts and crafts sessions continue.
Inclusion in daily living activities, such as baking, meal preparation and implementation, BBQS, going to the
cinema, local dog walking, gaming aftemoons. including pool tournaments.
Where people live in a shared house. we provide an enabling environment and practice that leads to
developing an environment of toleran￿, compatibility and domestic ctroperation within the household and
to jointly participate in the daY-t￿daY running of their home.
Holidays with family members have been achieved by a couple of our dients.
Our status of supporting people has meant that we saw three people move on during 2024. We sadly
evicted people who were in breach of our contract. This year saw a few hospital admissions relating to
aging needs, deterioration in condition and flare ups of existing conditions.
This year was the 40th Anniversary for the Organisation. We held an event that invited previous staff,
tenants and ancillary support people. The very well attended event was held in the Village Hall in Berryfield,
Melksham. Wth outside stalls for entertainment. and inside- music, dining and appreciation of support and
gratitude for the organisation staff and residents. The catering was gratefvlly supplied by Chippenham
Lions.
ABLE continues to encourage and enable people to develop links y￿th the surrounding community and its
resources, further enabling each individual to have an opportunity to develop the Choices before them about their
own lives. If requested, we continue to enable residents to resolve problems and make decisions by helping them
talk through their options, their strengths. and facilitate advocacy to support their wants and their needs.

ABLE (ACTION FOR A BETTER LIFE)
TRUSTEES. REPORT (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
Ongoing post- pandemic- COVID-19 Lrfestyle working pathways.
There is still a mindfulness about Covid-19 and its variant strains. especially in the milder winters the UK
has been experiencing.
Staff have continued to take on-going training through webinars and on-line connection. Staff have
continued to benefit from specialist in-person training.
The importance of making clients aware of the implications of COVID-19- for example, having to continue
with protective personal equipment when we have someone who is affected by it.
The hygiene regime which was been established in lockdown, in a changed world. continues. Positive test
results continue to follow standardised guidelines.
Visitors still need to alert ABLE to any positive COVID-19 results, to allow for discussions around suitable
options for contact due to the new variants that have become active.
All on-site staff members who need it, Continue to receive a booster vaccination. There is an
implementation moving towards this as a compulsory requirement, as such, full risk assessments are recorded.
People who use our service have a right to dedine the vaccine and any boosters, and full risk assessments
continue and are recorded to reflect this choice.
Government grants have discontinued.
Influence
ABLE has continued to be active in the dissemination of infomiation on mental health issues and, by membership of
forums, remotely during the outcomes and developments post lockdown and continuing issues of the virus adapting
since the major effect of epidemic. Other partnership working groups, are widely involved in the consultative
processes within Wltshire and fvture planning continues via electronic means, or on occasion in person. This is
particularly pertinent at a time when mental health seNices are continuing to undergo much change and review,
both nationally and locally. Wiltshire Counal, Wiltshire NHS and the Clinical Commissioning Group for the county
have merged, subsequent developments will be managed as they are adjusted.

ABLE (ACTION FOR A BETTER LIFE)
TRUSTEES. REPORT (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
Financial review
Rese￿eS policy
It is the policy of the charity that unrestricted funds which have not been designated for a specific use should be
maintained at a level equivalent to be￿een three and six month's expenditure. The trustees consider that reserves
at this level will ensure that, in the event of a significant drop in fijnding, they will be able to continue the charity's
current activities while consideration is given to ways in vthich additional ￿ndS may be raised. This level of reserves
has been maintained throughout the year.
The management committee has examined the charity's requirements for reserves in light of the main risks to the
organisation. It has established a policy whereby the unrestricted funds not committed or invested in tangible fixed
assets held by the charity should be between three and six months of the expenditure. The management committee
considers that the inspected accounts reflect an appropriate level of free reserves at 31 March 2024 and ensure that
the correct level is available for redundancy provision and for running down services if necessary.
It is the management committee's view that the current level of free reserves wll prove sufficient, though the level of
redundancy and reserves will be monitored annually in line Trmth salary levels and the service the organisation
provides. The strategy is to continue to make operating efficiencies and so build reserves where possible, but the
management committee is well aware that the financial difficulties of Wiltshire Council. and Integrated Care Board
{ICB) will have a negative impact on fLrture funding levels.
Principal funding sources
Funding sources
ABLE is a charitable organisation and 'service provider.. The sources of funding for the accommodation and support
services provided by ABLE in the registered homes of Glanmor and 57 King Street are contracted individual support
packages with Wltshire Council.
This has been altered during the current year to reflect the council review of funding for 'block-funding' and moving it
towards 'Supported Living,. In the supported housing projects, the people gain their fvnds through individual
support packages, called 'personal budgets.. Any additional personal allowances paid to individual people will come
from the government's benefit system and Wiltshire Council, which offsets the cost of the housing to ABLE.

ABLE (ACTION FOR A BETTER LIFE)
TRUSTEES. REPORT (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
Major risks
Careful fO￿ard planning is essential as costs rise, and funding changes. We continue to need to be constantly
ready to make the best decisions about how to deploy our resources. To this end the Committee is adapting its
reporting systems and financial controls to establish a more informative and accessible basis on which to make
decisions.
The planned budget for 202412025 was based on costs from previous years adjusted where necessary. The
trustees have identified areas of potential risk and are assembling the necessary information to enable an informed
financial plan to take us foMard. The completion of this financial plan wll then be used as a basis for a revised
business plan and planning for future years.
The following are areas of potential risk that were addressed=
Of particular note was consideration of post COVID-19 considerations. given the requirements set out in
law. Risk assessments were reviewed to consider ways of funding for any staff needing to self-isolate, and the
subsequent cost on any cover, this cost has been met by the govemment, but there wll be an onus on continuing to
monitor any changes and risks we might face. should this change.
Increase in expenditure due to increased staffing costs, e.g. higher sleep-over costs, staff increments.
increased holiday entitlement wth provision for cover, increased state pension contribLrtions, increased minimum
wage, increase to 'On-call', and increased rents. ABLE prides itself on keeping a valued employee through
appropriate salaries, this year we have increased above minimum wage, the on-call rate and worked with staff to
enable managing young families. We have wll continue to review, to make sure this continues to be implemented.
Increases to consider regarding for the rent of the homes.
Vvhere appropriate, systems or procedures have been established to mitigate the risks the charity faces.
Policies and procedures are in place to ensure compliance with the health and safety of stsff, residents and visitors
to all premises managed by ABLE. There has been a full data review and reappraisal of access under European
guidelines, with a view to transferring to UK legislation when it becomes affective, post Brexit.
The continuing implementation of the Care Quality Commission inspection standards, the Vlfiltshire Council
Accreditation stsndards and the 'preferred provider, quality assurance standards contributes to ensuring standards.
ABLE is independently examined annually.
An annual review of the risk assessment is carried out by the Director and reported to the Trustees. Action
is taken where necessary, and condition with HR consultsnts help inform decision making.
Policy and procedures are annually reviewed by the management to ensure that they still meet the needs
of the charity.
There is a need to consider a complete house move due to the high cost of repairs and updating Glanmor
to regulatory requirements. This has resulted in liaison wth our landlord (Aster Group) to look at possible future
options of such a move. The available options have a limit due to the cost of purchase and any additional costs to
make the propety safe and habitable. Further options are new build semi-detached properties, or older build that
have previously been used for people )Mth residential needs.
Plans for future periods
Following the fourth post-pandemic year, ABLE has reviewed the way in which the staff based at home work.
Sharing tasks, undertaking regular supervision and in-person attendan￿ at meetings and upskilling where required.
ABLE will continue to review options around outreach options and adapting to potential working pathways.
ABLE will look at how our staff are paid as a positive step towards recognising and supporting Care as a real and
valid occupation that has an appropriate wage.
ABLE will look at recruiting more trustees to enable diversity and support existing long-term supporters.
ABLE will look at models of care that reflect the needs and available funding.
ABLE will work with Aster Group to address any house move" and viith resident's and staff, once details are known.
Structure, governance and management
The charity is a charitable incorporated organisation (CIO). The charity is controlled by its goveming document, a
foundation model constitution.

ABLE (ACTION FOR A BETTER LIFE)
TRUSTEES. REPORT (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
The trustees who served during the year and up to the date of signature of the financial statements were..
Lyn Adams
Wallace Regelous
Richard Adams
Annie Hutchison
Gillian Al-Bader
Martha Flower
Jonathon Palmer
Andy Cox
Kcox
(Resigned 15 December 2024)
(Resigned 28 May 2025)
(Resigned 16 July 2025)
(Appointed 21 July 2025)
(Appointed 21 July 2025)
ReC￿ltment and appointment of tnjstees
Most trustees are already familiar wth the work of the charity and are, at the invitation of the service users, given a
tour of the various houses. and any active projects. Feedback from new trustee's is actively sought. Following the
move to CIO, ABLE trustees are continuing to proactively increase our team.
None of the trustees has any beneficial interest in the company. All of the trustees are members of the company and
guarantee to contribute £1 in the event of a winding up.
New trustees are provided with a Trustee Induction Pack which includes..
the main documents which set out the operational framework for the charity, including the Memorandum
and Articles
the obligations of Management Committee members
resourcing and the current financial position, as set out in the latest published accounts
future plans and objectives

ABLE (ACTION FOR A BETTER LIFE)
TRUSTEES. REPORT (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
Other matte
Staff training
Personalisation is an essential requirement. commitment. and is integral to all training and planning for all ABLE
staff and volunteers.
ABLE staff are trained through the QCF (Qualification and Credit Framework) Diploma in Health and Social Care.
ABLE managers are trained to meet level 5 regulatory requirements for registration and management., the
registered manager for King Street is also certified as an assessor for the diploma. These managerial skills Continue
to prove most beneficial for present and future staff training.
Health and Social Care Diploma, level 2. is the minimum qualification for ABLE'S support staff and, after years.
we encourage continual development and training at level 3 (or its equivalent). For staff new to care, the Care
Certificate has been implemented to allow full support, which is achieved within the first 12 weeks of employment.
All mandatory training, such as food hygiene. first aid. infection control and fire safety etc., is given on a rolling basis
annually to keep all staff fully qualified for their role. During ongoing COVID-19 measures following the pandemic,
this has been maintained, where required. with on-line training. A proactive move foNard to develop with trainers,
utilising health and safety procedures to enable a safe leaming environment. Internal training was implemented for
new staff in using the Electronic Care Plan and electronic recording.
Further in-house training is on-going and the subjects covered reflect the needs of the staff team as they respond to
situations arising with new residents, changing needs. and post-pandemic regulations. All support staff have
continued to protection of vulnerable adults training with regulatory requirements on-line. Face to Face training
undertaken has included training suicide. self-harm and ligature, mental health awareness, and Lalemand
Behaviour Scale.
ABLE has also commissioned relevant Courses, actioned by all employed care staff remotely via webinars and other
on-line leaming.. addiction dependency and recovery, suicide awareness and prevention, learning and development
needslautism, anti-psychotic medication and brain function and personality disorder. All staff have also completed
on-line training for disability equality & diversity, pers0n-￿ntred support planning, key-working, medicines and
mental health, care and administration of medicines, and coping with aggression in the workplace.
Three managers continue to be involved in the local Leaming Exchange Nelwork supported via local government
authorities, SUPF)Orted Care Management Partnership on a quarterly basis.
ABLE continues to remain involved in the Wltshire Council accreditation scheme as 'purchased service,, which
involves quality assurance and unified standards. Wiltshire Council only uses providers who are signed up to the
Good Lives Alliance which means we have reached an 'Acceptable Standard. via a tender process through Wiltshire
Council.
Our director, managed to complete this year's 'tender' pro￿sS. which was again sUc￿Ssful, thus
continuing our accreditation. There is an expectstion that this will change in the coming year to adapt with changing
legislation.
The trustees. report was approved by the Board of Trustees.
Wallace Regelous
Trustee
11 December 2025

ABLE (ACTION FOR A BETTER LIFE)
STATEMENT OF TRUSTEES. RESPONSIBILITIES
FOR THE YEAR ENDED 31 MARCH 2025
The trustees are responsible for preparing the Trustees, Report and the financial statements in accordan￿ with
applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting
Practice).
The law applicable to charities in England and Wales requires the trustees to prepare financial statements for each
financial year which give a true and fair view of the state of affairs of the charity and of the incoming resources and
application of resources of the charity for that year.
In preparing these financial statements, the trustees are required to=
select suitable accounting policies and then apply them consistently-
observe the methods and principles in the Charities SORP-
make judgements and estimates that are reasonable and prudent.,
state whether applicable accounting standards have been followed, subject to any material departures disclosed
and explained in the financial statements., and
prepare the financial statements on the going concem basis unless it is inappropriate to presume that the charity
11 continue in operation.
The trustees are responsible for keeping sufficient accounting records that disdose with reasonable accuracy at any
time the financial position of the charity and enable them lo ensure that the financial statements comply with the
Charities Act 2011, the Charity (Accounts and Reports) Regulations 2008 and the provisions of the trust deed. They
are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the
prevention and detection of fraud and other irregularities.

ABLE (ACTION FOR A BETTER LIFE)
INDEPENDENT AUDITOR'S REPORT
TO THE TRUSTEES OF ABLE (ACTION FOR A BEThER LIFE)
Opinion
We have audited the financial statements of ABLE (Action for a Better Lifel (the 'charity') for the year ended 31
March 2025 which comprise the statement of financial activtties. the balan￿ sheet, the statement of cash flows and
notes to the financial statements, including significant accounting F)olicies. The financial reporting framework that
has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including
Financial Reporting Standard 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland
{United Kingdom Generally Accepted Accounting Practice).
In our opinion, the financial statements-
give a true and fair view of the state of the charity's affairs as at 31 March 2025 and of its incoming resources
and application of resources, for the year then ended.,
have been properfy prepared in accordance with United Kingdom Generally Accepted Accounting Practice:
and
have been prepared in accordance with the Charities Act 2011.
Basis for opinion
We conducted our audit in accordance with Intemational Standards on Auditing (UK) (ISAS IUK)} and applicable
law. Our responsibilities under those standards are further described in the Auditors responsibilities ft)r the audit of
the financial statements section of our report. We are independent of the charity 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. We believe
that the audit evidence we have obtained is suffiaent and appropriate to provide a basis for our opinion.
Conclusions relating to going concern
In auditing the financial statements, we have conduded that the trustees, use of the going concern basis of
accounting in the preparation of the financial statements is appropriate.
Based on the work we have perfomied, we have not identified any material uncertainties relating to events or
conditions that, individually or collectively. may cast significant doubt on the charity's ability to continue as a going
concem for a period of at least twelve months from when the financial statements are authorised for issue.
Our responsibilities and the responsibilities of the trustees wth respect to going concern are described in the
relevant sections of this report.
Other information
The other information comprises the infomiation included in the annual report other than the financial statements
and our auditor's report thereon. The trustees are responsible for the other infomiation contained within the annual
report. Our opinion on the financial statements does not cover the other infomiation and 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 wth the financial statements or our knowledge obtained in
the course of the audit, or otherwise appears to be materially misststed. If we identify such material inconsistencies
or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement
in the financial statements themselves. If, based on the work we have performed. we conclude that there is a
material misststement of this other infomiation, we are required to report that fact.
We have nothing to report in this regard.
Matters on which we are reqUI￿d to ￿port by exception
We have nothing to report in respect of the following matters in relation to which the Charities (Accounts and
Reports} Regulations 2008 requires us to report to you if, in our opinion=
the information given in the financial statements is inconsistent in any material respect with the trustees,
report., or
sufficient accounting records have not been kept: or
the financial statements are not in agreement with the accounting records., or
we have not received all the infom)ation and explanations we require for our audit.

ABLE (ACTION FOR A BETTER LIFE)
INDEPENDENT AUDITOR'S REPORT (CONTINUED)
TO THE TRUSTEES OF ABLE (ACTION FOR A BErrER LIFE)
Responsibilities of trustees
As explained more fully in the statement of trustees, responsibilities. the trustees are responsible for the preparation
of the financial statements and for being satisfied that they give a true and fair view, and for such intemal control as
the trustees determine is ne￿SSary 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 concem. disclosing, as applicable, matters related to going
concern and using the going cOn￿M basis of accounting unless the trustees either intend to cease operations, or
have no realistic altemative but to do so.
Auditorfs responsibilities for the audit of the financial statements
We have been appointed as auditor under section 144 of the Charities Act 2011 and report in accordance with the
Act and relevant regulations made or having effect thereunder.
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 lo issue an auditorfs report that includes our opinion.
Reasonable assurance is a high level of assurance but is not a guarantee that an audit conducted in accordance
th ISAS (UK} will always detect a material misstatement vthen 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.
The extent to which our prO￿dureS are capable of detecting irregularities. induding fraud. is detailed below.
A further description of our responsibilities is available on the Financial Reporting Council's website at.. https=Il
www.frc.org.uklauditorsresponsibilities. This description forms part of our auditor's report.
10-

ABLE (ACTION FOR A BETTER LIFE)
INDEPENDENT AUDITOR'S REPORT (CONTINUED)
TO THE TRUSTEES OF ABLE (ACTION FOR A BErrER LIFE)
Other matters
The extent to which our procedures are capable of detecting irregularities. induding fraud, is detailed below.
Obtaining an understanding of the legal and regulatory frameworks that are applicable to the Entity. These
include, but are not limited to, Complian￿ wth the United Kingdom Generally Accepted Accounting
Practice, the Charities Act 2011 and the Charities SORP (FRS 102).
Making enquiries of management of the company policies and procedures relating to..
Identifying, evaluating and complying with laws and regulations and whether they were aware of
any instances of non-compliance" and
Detecting and responding to the risks of fraud and whether they have knowledge of any actual,
suspected or alleged fraud.
Assessing the susceptibility of the financial statements to material misstatement, including how fraud might
occur in the financial statements and any potential indicators of fraud. We identified potential for fraud in the
following areas and performed the following prO￿dUres'.
Communicating relevant identified laws and regulations and potential fraud risks to engagement
team members and remaining alert to any indications of fraud or non-compliance wth laws and
regulations throughout the audit.
Management override of controls.. we evaluated managements, incentives and opportunities for
fraudulent manipulation of the financial statements (including the risk of override of controls) and
detemiined that the principal risks were related to posting inappropriate journal entries to
manipulate financial results and management bias in accounting estimates and judgements. Audit
procedures perfomied included identifying and testing joumal entries, in particular any journal
entries be￿een unusual balan￿ combinations and post year end journals.
To address the fraud risk within revenue. we have traced revenue recognised during the year to
invoices, evidence of work perfomied and bank statements for amounts paid. No significant issues
have been identified in our work.
Our audit procedures were designed to respond to risks of material misstatement in the financial statements.
recognising that the risk of not detecting a material misstatement due to fraud is higher than the risk of not detecting
one resulting from error, as fraud may involve deliberate concealment by, for example, forgery, misrepresentations
or through collusion. There are inherent limitations in the audit procedures performed and the further removed non-
compliance with laws and regulations is from the events and transactions reflected in the financial statements, the
less likely we are to become aware of it.
Your attention is drawn to the fact that the charity has prepared financial statements in accordance wth "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 and Republic of Ireland (FRS 102)" (as
amended) in preference lo the Accounting and Reporting by Charities.. Statement of Recommended Practice issued
on 1 April 2005 which is referred to in the extant regulations but has now been withdrawn.
This has been done in order for the financial statements to provide a true and fair view in accordance with current
Generally Accepted Accounting Practi￿.
Use of our report
This report is made solely to the charity's trustees, as a body. in accordance with Part 4 of the Charities (Accounts
and Reports) Regulations 2008. Qur audit work has been undertaken so that we might state to the charity's trustees
those matters we are required to state to them in an auditor's 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 charity and the charity's
trustees as a body, for our audit work, for this report, or for the opinions we have fomied.
11

ABLE (ACTION FOR A BETTER LIFE)
INDEPENDENT AUDITOR'S REPORT (CONTINUED)
TO THE TRUSTEES OF ABLE (ACTION FOR A BErrER LIFE)
Stephen Wiltshire Bsc FCA
(Senior Statutory Auditor
For and on behalf of Frost Wiltshire LLP. Statutory Auditor
Chartered Accountants
Unit 2,
Green Farm Business Park
Folly Road
Latteridge
Bristol
BS37 9TZ
Date: .ii.Decembex.2025
Frost Wiltshire LLP is eligible for appointment as auditor of the charity by virtue of its eligibility for appointment as
auditor of a company under section 1212 of the Companies Act 2006.
12-

ABLE (ACTION FOR A BETTER LIFE)
STATEMENT OF FINANCIAL ACTIVITIES
INCLUDING INCOME AND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 31 MARCH 2025
Unrestricted
funds
2025
Unrestricted
funds
2024
Notes
Income from:
Donations and legacies
Charitsble activities
Provision ofAccommodation
Enabling Independent Living
Development of Client Living Skills
Influencing Policy & Practice
100
113
563,049
412,166
2,360
10,313
512,544
369,243
2,515
9,663
Other trading activities
Investments
922
16,573
712
3,020
Total income
1,005,483
897.810
Expenditure on:
Raising funds
Charitable activities
Provision ofAccommodation
Enabling Independent Living
Development of Client Living Skills
Influencing Policy & Practi
712
240
264,464
315,845
239,398
158,078
261,889
284,055
208,436
132,663
Total charitable expenditure
977,785
887,043
Total expenditure
978,497
887,283
Net income and movement in funds
26,986
10,527
Reconciliation of funds:
Fund balances at 1 April 2024
449,835
439,308
Fund balances at 31 March 2025
476,821
449,835
The statement of financial activities indudes all gains and losses recognised in the year. All income and expenditure
derive from continuing activities.
13-

ABLE (ACTION FOR A BETTER LIFE)
BALANCE SHEET
AS AT 31 MARCH 2025
2025
2024
Notes
Current assets
Debtors
Cash at bank and in hand
14
40.149
481.601
27.218
444,499
521,750
471,717
Creditors: amounts falling due within
one year
15
(44,929)
(21,882)
Net current assets
476,821
449,835
Net assets
476.821
449,835
The funds of the charity
Unrestricted funds
476,821
449,835
476,821
449,835
11 December 2025
The financial statements were approved by the trustees on .........................
Wallace Regelous
Trustee
14-

ABLE (ACTION FOR A BETTER LIFE)
STATEMENT OF CASH FLOWS
FOR THE YEAR ENDED 31 MARCH 2025
2025
2024
Notes
Cash flov￿ from operating activities
Cash generated from operations
19
20.529
14.809
Investing activities
Investment income received
16,573
3,020
Net cash generated from investing activities
16,573
3,020
Net cash generated from financing activities
Net increase in cash and cash equivalents
37.102
17,829
Cash and cash equivalents at beginning of year
444.499
426.670
Cash and cash equivalents at end of year
481.601
444.499
15-

ABLE (ACTION FOR A BETTER LIFE)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
Accounting policies
Charity information
ABLE (Action for a Better Life) is a Charitable Incorporated Organisation.
1.1 Basis of preparation
The financial statements have been prepared in accordan￿ wth the charity's constitution, the Charities Act
2011, FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland. {"FRS 102")
and the Charities SORP "Accounting and Reporting by Charities.. Statement of Recommended Practice
applicable to charities preparing their accounts in accordance wth the Financial Reporting Standard
applicable in the UK and Republic of Ireland (FRS 102)" (effective 1 January 2019). The charity is a Public
Benefit Entity as defined by FRS 102.
The financial statements have departed from the Charities (Accounts and Reports) Regulations 2008 only to
the extent required to provide a true and fair view. This departure has involved following the Statement of
Recommended Practice for charities applying FRS 102 rather than the version of the Statement of
Recommended Practice which is referred to in the Regulations but which has Since been withdrawn.
The financial statements are prepared in sterling, which is the functional ¢urren¢y of the charity. Monetary
amounts in these financial statements are rounded to the nearest £.
The financial statements have been prepared under the historical cost convention. The principal accounting
policies adopted are set out below.
1.2 Going concem
At the time of approving the financial statements, the trustees have a reasonable expectation that the charity
has adequate resources to continue in operational existen￿ for the foreseeable future. Thus the trustees
continue to adopt the going concem basis of accounting in preparing the financial statements.
1.3 Charitable funds
Unrestricted funds are available for use at the discretion of the trustees in furtherance of their charitable
objectives.
Restricted funds are subject to specific conditions by donors or grantors as to how they may be used. The
purposes and uses of the restricted funds are set out in the notes to the financial statements.
Endowment funds are subject to specific conditions by donors that the capital must be maintained by the
charity.
1.4 Income
Income is recognised when the charity is legally entitled to it after any performance conditions have been met,
the amounts can be measured reliably. and it is probable that income will be received.
Cash donations are recognised on receipt. Other donations are recognised On￿ the charity has been notified
of the donation, unless performance conditions require deferral of the amount. Income tax recoverable in
relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation.
Legacies are recognised on receipt or othewse if the charity has been notified of an impending distribution.
the amount is known, and receipt is expected. If tt)e amount is not known, the legacy is treated as a
contingent asset.
16-

ABLE (ACTION FOR A BETTER LIFE)
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
Accounting policies
{Continued)
1.5 Expenditure
Expenditure is recognised On￿ there is a legal or constwctive obligation to transfer economic benefit to a
third party, it is probable that a transfer of economic benefits will be required in settlement, and the amount of
the obligation can be measured reliably.
Expenditure is classified by activity. The costs of each activity are made up of the total of direct costs and
shared costs, induding support costs involved in undertaking each activity. Direct costs attributable to a single
activity are allocaled directly to that activity. Shared costs which contribute to more than one activity and
support costs which are not attributable to a single activty are apportioned be￿een those activities on a basis
consistent with the use of resources. Central staff costs are allocated on the basis of time spent, and
depreciation charges are allocated on the portion of the asset's use.
1.6 Tangible fixed assets
Tangible fixed assets are initially measured at cost and subsequendy measured at cost or valuation, net of
depreciation and any impairment losses.
Depreciation 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=
Fixtures and fittings
250A on straight line basis
The gain or loss arising on the disposal of an asset is detemiined as the difference between the sale proceeds
and the carrying value of the asset, and is recognised in the statement of financial activib'es.
1.7 Cash and cash equivalents
Cash and cash equivalents include cash in hand, deposits held at call wth banks, other short-term liquid
investments with original maturities of three months or less. and bank overdrafts. Bank overdrafts are shown
within borrowings in current liabilities.
1.8 Financial instruments
The charity has elected to apply the provisions of Section 11 'Basic Financial Instruments. and Section 12
'Other Financial Instruments Issues, of FRS 102 to all of its financial instruments.
Financial instruments are recognised in the charity's balance sheet when the charity 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 setue the liability simultaneously.
Basic financial assets
Basic financial assets, which indude debtors and cash and bank balan￿s, are initially measured at
transaction price including transaction costs and are subsequently carried at amortbsed cost using the effective
interest method unless the arrangement constitutes a financing transaction, where the transaction is
measured at the present value of the future receipts discounted at a market rate of interest. Financial assets
classified as receivable within one year are not amortised.
17-

ABLE (ACTION FOR A BETTER LIFE)
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
Accounting policies
{Continued)
Basic financial liabilities
Basic financial liabilities, including creditors and bank loans are initially recognised at transaction price unless
the arrangement 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 ServI￿S that have been acquired in the ordinary course of
operations from suppliers. Amounts payable are dassified 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 pri￿ and subsequently measured at amortised cost using the effective interest method.
Derecognition of financial liabilities
Financial liabilities are derecognised vthen the charity's contractual obligations expire or are discharged or
cancelled.
1.9 Employee benefits
The cost of any unused holiday entitlement is recognised in the period in which the employee's services are
received.
Termination benefits are recognised immediately as an expense when the charity is demonstrably committed
to terminate the employment of an employee or to provide temiination benefits.
1.10 Retirement benefits
Payments to defined contribution retirement benefit schemes a￿ charged as an expense as they fall due.
Critical accounting estimates and judgements
In the application of the charity's accounting policies. the trustees are required to make judgements, estimates
and assumptions about the carying amount of assets and liabilities that are not readily apparent from other
sources. The estimates and associated assumptions are based on historical experience 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 vthere the revision affects both current and fvture
periods.
Income from donations and legacies
Unrestricted
funds
2025
Unrestricted
funds
2024
Donations and gifts
100
113
18-

ABLE (ACTION FOR A BETTER LIFE}
NOTES TO THE FINANCIAL STATEMENTS {CONTINUEDI
FOR THE YEAR ENDED 31 MARCH 2025
Incomo from char6tsblo actlv
ProvL81on of
Enabllng Development of
Inlluenclng
ACCOMM￿all0￿ Indepèndent Living
Client Living Policy & Practice
Total
Totsl
2025
2026
2025
2025
2026
2024
Client accommodaton charges
Client service charges
Housing benefrt
Managernentfees- Long Street
Man8gementfees- The Beeches
Other In￿m&
410.974
23.465
113.542
6.862
7.014
1.192
410.974
821.948
23.465
113.542
11.913
12.276
4.744
729,072
27,292
97,283
15,877
12,319
12,122
5.051
5.262
1.192
2.360
563.049
412.166
2.360
10,313
987.888
893,965
Anatysis by fund
Unrestncted funds
563.049
412.166
2.360
10.313 1,153.828
893,965
19-

ABLE (ACTION FOR A BETTER LIFE)
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
Income from other trading activities
Unrestricted Unrestricted
funds
funds
2025
2024
Fundraising events
922
712
Income from investments
Unrestricted Unrestricted
funds
funds
2025
2024
Interest receivable
16,573
3,020
Expenditure on raising funds
Unrestricted Unrestricted
funds
funds
2025
2024
Fundraising and publicity
other fundraising costs
712
240
-20-

ABLE (ACTION FOR A BETTER LIFE)
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
Expenditure on charitable activities
Provision of
Enabling Development
Accommodation Independent
of Client
Living Living Skills
Influencing
Policy &
Practice
Total
2025
2025
2025
2025
202S
Direct costs
Staff costs
Water rates
Insurance
Light and heat
Telephone
TV rental and licences
Rent
Food
Supplies, cleaning & housekeeping
Repairs and renewals
Gardening
Refuse collection
Council tax
Welfare
27,120
6,664
315.845
222,845
101,129
666.939
6.664
18.612
39.323
4,240
693
113,491
23,817
6,822
16,272
4,254
2,686
4,175
3,799
18,612
39,323
3,125
693
113,491
23,817
6,822
16,272
4,254
2,686
4,175
1,115
2,742
1,057
248,442
315.845
225,587
121,913
911.787
Share of support and governance costs Isee note 9)
Support
16,022
Governan
13,811
27,645
8,520
57,478
8,520
264,464
315,845
239,398
158,078
977,785
Analysis by fund
Unrestricted funds
264,464
315,845
239,398
158,078
977,785
21

ABLE (ACTION FOR A BETTER LIFE)
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
Expenditu￿ on charitable activities
{Continued)
P￿VIouS year:
Provision of
Enabling Developmen Influencing
Accommodalndependent t of Client
Policy &
tion
Living Living Skills
Practice
2024
2024
2024
2024
Total
2024
Direct costs
Staff costs
Water rates
Insurance
Light and heat
Telephone
TV rental and li￿nCeS
Rent
Food
Supplies, cleaning & housekeeping
Repairs and renewals
Gardening
Refuse collection
Council tax
Welfare
23,837
5,818
269,750
180,306
47,673
521,566
5,818
17,507
49,232
4,048
681
106,595
23,265
8,158
18,052
1,726
2,757
3.984
2.431
17,507
49,232
3,479
681
106,595
23,265
8,158
18,052
1,726
2,757
3,984
569
1.577
854
247,584
269.750
181.883
66,603
765.820
sha￿ of support and governance Costs (see note 9)
Support
14,305
Governan
14,305
26,553
63,729
2,331
118,892
2,331
261,889
284,055
208,436
132,663
887,043
Analysis by fund
Unrestricted funds
261,889
284.055
208,436
132,663
887,043

ABLE (ACTION FOR A BETTER LIFE)
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
Support costs allocated to activities
2025
2024
Staff costs
HR training & recruitment
Registration fees
IT support & computer consumables
Trustee expenses
Travel
Printing, postage and ststionery
Admin costs
Sundries
Governan￿ costs
16.038
20.810
3.144
12,226
313
3,413
789
745
90.252
12.280
2.089
7,827
769
3,987
485
560
643
2,331
8,520
65,998
121,223
Analysed between:
Provision of Accommodation
Enabling Independent Living
Development of Client Living Skills
Influencing Policy & Practice
16.022
14.305
14.305
26.553
66.060
13,811
36.165
65,998
121,223
The basis of allocation is as foll0v￿.,
Wages and travel- staff time
Room hire, water rates, light and heat and rent- Offi￿ direct
Other costs- direct
10 Net movement in funds
2025
2024
The net movement in funds is stated after chargingl{crediting)'.
Fees payable for the audit of the charity's ffinancial statements
8.520
2.331
11
Trustees
None of the trustees (or any persons connected with them) received any remuneration or benefits from the
charity during the year.
12 Employees
The average monthly number of employees during the year was..
2025
Number
2024
Number
24
23
-23-

ABLE (ACTION FOR A BETTER LIFE)
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
12 Employees
{Continued)
Employment Costs
2025
2024
Wages and salaries
Social security costs
Other pension costs
622,091
47,621
13,265
558,079
42,283
11,456
682,977
611,818
There were no employees whose annual remuneration was more than £60.000.
Remuneration of key management personnel
The charity considers that its key management personnel comprises the trustees, the Director and the
Financial Controller. The total amount of employee benefits received by key management personnel is
£88,820 {2024,' £80,540)
13 Taxation
The charity is exempt from taxation on its activities because all its income is applied for charitable purposes.
14 Debtors
2025
2024
Amounts falling due within one year:
Trade debtors
Other debtors
Prepayments and accrued income
17.934
7,375
14,840
16.060
11,158
40,149
27,218
15 Creditors: amounts falling due within one year
2025
2024
Trade creditors
Other creditors
Accruals and deferred income
8.517
1.183
35.229
14.127
5.424
2.331
44,929
21,882
16 Retirement benefit schemes
2025
2024
Defined contribution schemes
Charge to profit or loss in respect of defined contribution schemes
13.265
11.456
-24-

ABLE (ACTION FOR A BETTER LIFE)
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
16 Retirement benefit schemes
{Continued)
The charity operates a defined contribub-on pension scheme for all qualifying employees. The assets of the
scheme are held separately from those of the charity in an independently administered fund.
17 Unrestricted funds
The unrestricted funds of the charity comprise the unexpended balances of donations and grants which are
not subject to specific conditions by donors and grantors as to how they may be used. These include
designated funds which have been set aside out of unrestricted funds by the trustees for specific purposes.
At 1 April
2024
Incoming
sources
Resources At 31 March
expended
2025
General funds
449,835
1,005,483
1978,497)
476,821
Previous year:
At 1 April
2023
Incoming
sources
Resources At 31 March
expended
2024
General funds
439,308
897,810
1887,283)
449,835
18 Related party transactions
There were no disdosable related party transactions during the year (2024 - none).
19 Cash generated from operations
2025
2024
Surplus for the year
26,986
10,527
Adjustments for:
Investment income recognised in statement of financial activities
(16,573)
{3,020)
Movements in working capital:
(Increase}Idecrease in debtors
Increase in creditors
(Decrease) in deferred income
(12.931)
23.047
1.593
9.648
{3.939)
Cash generated from operations
20,529
14,809
20 Analysis of changes in net funds
The charity had no material debt during the year.
-25-