Ideal For All Limited Annual Report and Financial Statements Year ended 31 March 2025 Charity Number . 1070112 Company Number . 03196518 Feltons Chartered Accountsnts Birmingham B13JR Ideal For All Limited Annual Report and Financial Statements Year ended 31 March 2025 Contents Page Reference and administrative details Report of the trustees Independent Auditorfs report on the financial statements 18 Statement of financial activities incorporating income & expenditure account 21 Balance sheet 22 Cash flow statement 23 Notes forming part of the financial statements, incorporating statement of accounting policies 24 Other notes to the financial statements 28 Ideal For All Limited (A Company Limited by Guarantee) Reference and Administrative Detsils Chairperson Mr L Bucknor OBE Truslees Mrs D Veale Mr A Ashfield Mr S Verma Mrs C Goff Mr N Herman Mrs D Campbell Mr L Mohamed Mssowo Mrs C Richards Resigned on 11 December 2024 Vice Chairperson Company secretary Mr J P W Fallows Key management personnel Mrs K Patel Mr T Blake Mrs E Westwood Ms M Drinkwaler Chief Executive Officer Contract Monitoring Officer Contracts & Development Manager Direct Payment Manager Registered office 100 Oldbury Road Smethwick B66 1JE Charity registration number 1070112 Company registration number 03196518 Independent auditor Feltons 8 Sovereign Court 8 Graham Street Birmingham B1 3JR Bankers The Punjab National Bank (International Ltd) 290 Soho Road Birmingham B219LZ Unity Trust Bank Nine Brindley Place 4 Oozells Square Birmingham B12HE Page 1 IDEAL FOR ALL LIMITED (A company limited by guarantee) TRUSTEES, REPORT (continued) FOR THE YEAR ENDED 31 MARCH 2025 The Trustees present their report and the financial ststements of the charity for the year ended 31 March 2025. The trustees have adopted the provisions of the Statement of Recommended Practice (SORP) "Accounting and Reporting by Charities" in preparing the annual report and financial statements of the charity. The financial statements have been prepared in accordance with the accounting policies set out in notes to the accounts and comply with the charity's governing document, 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 published in October 2019. Ob'ectives and Activities The principal objective of the charity remains unchanged. The company is established for the relief of the aged sick or persons with a physical, learning, or sensory disability in the United Kingdom who require assistance to realise their full potential and lead fulfilling lives. In conducting and developing company I charity activities the trustees have given regard to the guidance published by the Charity Commission on public benefit. By operating within its user-led framework, Ideal forAII aims to empower and enable disabled and disadvantaged people and their families, carers, support workers, and local communities, regardless of age, ability, or background, to fulfil their potential as active citizens, and fully participate in society and the neighbourhoods in which they live. We will do this by promoting equality and tackling discrimination, respecting diversity, encouraging and supporting inclusivity, and promoting independence, health and well-being. About Ideal for All IFA Ideal for All (IFA) is a user led registered charity for disabled and disadvantaged people formed in 1996 after period ofextensive user and carer consultation in Sandwell to set up a fully accessible Independent Living Centre (ILC). IFA is a social enterprise and community-based seNice provider delivering a wide range of services and activities which promote independent living and health and wellbeing. These include Self-Directed Support Services (Direct Payments) and a range of Integrated Services including Peer Support, condition management and community support services,. Growing Opportunities (a combined health & wellbeing, horticulture and local food growing initiative).. and specialist employment support and advice services. The charity operates on an outreach basis across the West Midlands and from 4 primary sites.. The Independent Living Centre in Smethwick {HQ)', Castlemill in Tipton-, and 3 purpose-built market garden I horticulture facilities (Salop Drive, Malthouse Gardens and Barlow Road). The management of the organisation is established and consistent, with much of the board and management team in place for several years. The charity has a paid staff structure of circa 42 staff. We also have a core membership and team of volunteers who play a key role in supporting and shaping the charity. We have developed and invested in our infrastructure over the past 3 years to build capacity, respond to changing needs, support organisational resilience and future proof IFA. Our funding comes from a range of sources linked to the specific nature of the service or activities. All income is either competitively tendered or subject to annual review. Direct Payment services are contracted provision with a range of Local Authorities and service users, primarily in the West Midlands but also further afield. The Integrated Services contracts, grant and trading income is complex and diverse, reflecting the holistic and integrated nature of the work. It includes funding from a range of public bodies including Local Authorities (Sandwell, Solihull & Birmingham) both directly and indirectly through partnership arrangements, WMCA, Government Departments, as well as large funders like Community Fund (previously known as Big Lottery) and accessed through collaborative partnership arrangements. It also includes other trading income from enterprise activities linked to the gardens. Page 2 IDEAL FOR ALL LIMITED IA company limited by guarantee) TRUSTEES, REPORT (continued) FOR THE YEAR ENDED 31 MARCH 2025 More about our Services.. Our operations fall into I￿0 main divisions - Integrated Services and Self-Directed Support Services (Direct Payments). Inte rated Services com rises of: Peer Support and Self-Management- This area of work includes a wide range of self-help groups designed to promote and support the independence of disabled people. These groups provide an opportunity to spend social time with others who share similar lived experiences, access information about specialist local services related to health and wellbeing, meet and support one another in a safe, understanding environment. Through these groups, disabled people can develop the confidence and skills needed to enhance their independence, including improved access to leisure, education, and employment opportunities. Examples include= Coffee mornings. health condition support groups {e.g. for fibromyalgia, arthritis, multiple sclerosis), mental health and substance recovery peer support, online peer support groups, including a direct payments peer group. We also bring people and communities together through regular events and outings. For younger participants, our 'Altogether Different, youth group meets weekly, offering a safe and supportive space for young disabled people to connect, share experiences, and build confidence. Specialist Advice, Employment Support, and Skills Development - Through advice sessions, weekly job clubs, training courses including language support, financial and digital literacy, group and one to one support sessions and volunteering opportunities, we support disabled and disadvantaged people to develop their skills, confidence and Cvs in order to find work or move closer towards securing employment. Our support is tsilored to each person's needs and aspirations, designed to help them overcome barriers to independent living and work including providing information and guidance to employers and professionals relating to the employment of disabled people. Health & Wellbeing Services-This includes the provision of a range of holistic'wrap around, services to support people from the Black Country, Birmingham, and Solihull to thrive. Person-centred services are co-produced through inclusion in a variety of peer-led engagement and support routes, employment and skills development options and meaningful health, mental health and wellbeing opportunities. Growing Opportunities The Growing Opportunities project promotes sustained health, mental health and wellbeing through a variety of tailored therapeutic and learning opportunities in healthy lifestyle projects and sustainable horticulture. At its core, the project provides a year-round programme of gardening, food growing, cooking, and healthy lifestyle awareness within the setting of growing sites and through outreach services in the wider community. The 'hands on, practical work provided through the integrated model involves people of all ages and abilities and those involved report positive improvements in mental health & wellbeing, physical activity levels, reduced isolation, improved skills and employability and increased peer, social and community nelworks and improved levels of independence. Delivered from our fully accessible and award-winning horticultural sites Salop Drive Market Garden, Malthouse Garden and Barlow Road Community Garden- the project is a leading model of best practice and emerging Community Business. Self-Directed Su ort Service Direct Pa ments Service . The Direct Payment (DP) SeNice provides information, advice & guidance including help with payroll & financial administration to individuals in receipt of a Direct Payment. With a person-centred approach, we support individuals to manage their personal budget (social or health) via a Direct Payment. Information Advice & Guidance Providing information to DP recipients about direct payments and their obligations in managing their budget. We support service users who want to employ their own staff with recruitment & selection and being a good employer. Taking a person-centred approach, we ensure that the individual is enabled and empowered to manage their direct payment knowing that we are here as a service to help. Page 3 IDEAL FOR ALL LIMITED IA company limited by guarantee) TRUSTEES, REPORT {continuedl FOR THE YEAR ENDED 31 MARCH 2025 Payroll- We have an estsblished payroll seNice with trained and qualified staff who support the DP recipient to meet their employee payroll obligations. We help with setting them up as an employer and meeting all the legislative requirements as well as on going payroll administration. DP Financial Administration Where required, we can hold and manage DP recipients, funds and make all payments against their approved budget. Robust systems, processes and controls are in place to record and monitor all income & expenditure. Peer Support - We facilitate local peer support meetings be￿een DP recipients, where individuals can learn and share experiences. A forum where we invite relevant speakers e.g. employment law expert and commissioners to feedback what is working well and what can be improved. PA Register- We have established a PA register, a free to use resources for carers I PAS to register themselves on to source employment opportunities. Individual employers can access the register to review recruitment opportunities independently. Forward Plannin 2025-2027- Where Do We Want to Be? Following the conclusion of our 2021-2024 business planning period, Ideal for All has now implemented its next three-year Business and Development Plan covering January 2025 to December 2027. This plan builds upon the achievements, challenges, and lessons learned over the past decade and continues to be shaped by extensive engagement with our board, staff, volunteers, service users and key stakeholders. Our vision and values remain unchanged and central to our direction. We continue to empower and enable disabled and disadvantaged people and promote equality, inclusion, and wellbeing in all that we do. These principles guide our strategic objectives, ensuring we remain principled, informed, and inclusive. The new business plan identifies four strategic focus areas: People and Stakeholder Relationships Strengthening our governance, leadership and workforce capacity to remain sustsinable and resilient. while deepening stakeholder engagement across the region. 2. Our Services - Expanding and adapting our service offer to meet community needs, maintaining high- quality and impactful provision across Direct Payments, employment, wellbeing and engagement services. 3. Our Assets - Ensuring our physical and digital infrastructure including our unique horticultural sites, are sustainable, accessible and maximised for social enterprise development. 4. Quality, Outcomes and Impact- Enhancing our performance and compliance through improved dats management, impact reporting and a culture of continuous improvement. Vision & Values Our vision, values and strategic themes were developed through extensive consultation and reviewed in 2018, 2021 and 2024 a5 part of the business planning process. They help us communicate why IFA exists, what IFA stands for and for whom. Page 4 IDEAL FORALL LIMITED IA company limited by guarantee) TRUSTEES, REPORT Icontinuedl FOR THE YEAR ENDED 31 MARCH 2025 Our Vision & Values To empower and enable disabled and disadvantaged people and their families, carers, support workers and local communities, regardless of age, ability, or background to fulfil their potential as active citizens and fully participate in society and the neighbourhoods in which they live. To promote equality and tackle discrimination, respecting diversity, encouraging and supporting inclusivity, and promoting independence, health and wellbeing. Vision Our Values. Inclusive Informed Principled / Open & transparent O Create opportunities for participation O Consultations O A voice for disabled & disadvantaged people . / Basing actions on sound knowledge O Continuous learning / Diverse experience O Adapt & respond / Benefit people & environment O Respect & dignity / Ethical principles 'Rèsilience Adaptability & mbustness Strong focus on new business Revenue protection Developing our staff Protecting values Reach Scaling up activity All sectors of society including most vulnerable groups Relevance Engaging with dynamic policy environment Ensuring message heard & relevant to local & national policy Page 5 IDEAL FOR ALL LIMITED IA company limited byguaranteel TRUSTEES, REPORT Icontinuedl FOR THE YEAR ENDED 31 MARCH 2025 What do we need to do to achieve our strate ic focus ob"ectives7 Key Objectives To meet the overall aims & objectives, there are a number of 'key' areas for both strategic and operational development. These are summarised in brief below, with the detailed actions to be managed on an ongoing basis through 'working' service action plans. Our People & Stakeholder Relationships Strong relationships with all stakeholders built on mutual trust and respect Direct Payments - Map all DP extemal leads. commissioners and funders & develop a bespoke marketing. promotion & comms plan to build organic & diversify growth (tinks to SeNice A￿a- DP) Direct Payments - Implement marketing. promotion & comms plan with DP external leads. commissioners & funders (including self-funders). KPI l Goal - 5-10 /0 increase in diversification & organic growth. by end of March 2026 & March 2027. ("Sweat existing contracts & frameworks) (Links lo SeNice A￿a- DP) Integrated Services- Map contacts & networking opportunities al WMCA, Sandwell. Dudley, Walsall, Wolverhampton. Solihull & Bimiingham councils, BC & B'ham ICB in employmentlskillsladvl￿ related space & develop comms plan including direct contact & ne￿OrkIng lo start building relationships & diversify income. (Links to SeNice A￿a - IS) Integrated Services - Implement and deliver comms plan. KPIIGoal - new opportunities to deliver Integrated Services particulady employmenuskills in other areaslcommissioners andlor new WMCA opportunities. (￿nkS to Service Area Is) Create innovative opportunities to showcase work lo key stakeholders -'Invite the buyef events {Integrated serVi￿S- showcase gardens), opportunities to shadow (DP). KPI/Goal Minimum 2 events a year. (Links to Communications & Service Areas) Maintain existing & engage new CSR partners to grow volunteering programme- Target over 2000 volunteer hours112 organisalions. {Links to Service Area- ISJ Development work on employer database - Maximising CRM to belter capture employer relationships & opportunities. (Links to Service Area- IntegTrted SeNices) Start building new employer links & bespoke support lo matchlplace to current caseloads. Target 10 new placementslemployers with opportunities per quarter. 150/0 of live caseloads moving into sustainable employment. (Links to Service Area- Integrated SeNices & Outcomes) Joint work between DP & SES team to maintain vibrant PA register & promote health and social care as employment opportunilies. (Links to Service Area - Integrated SeNices & DP) Our People & Stakeholder Relationships Clear and consistent communication- cross reference with stakeholder relationshi s and staffin Maintain regular e-newsletter for all SU'S. members and inlerested parties. Target- quarterly. Strong focus on staff supervisions & opportunities to meet quarterly (onlinelface to facel forums. Annual extemal stakeholder satisfaction suNey- Repurpose exisling stakeholder survey - send last quarter of financial year include employer stakeholders. Annual internal stakeholders, satisfaction surveys Staffinglvolunteers & service users (all) Repurpose existing stakeholder surveys - Send last quarter of financial year. Cross reference with stakeholder account management Send impact report and good news stories to funder I commissionerlpartner stakeholders. Target- Minimum quarterly comms. Page 6 IDEAL FOR ALL LIMITED {A company limited by guarantee) TRUSTEES, REPORT {continuedl FOR THE YEAR ENDED 31 MARCH 2025 Our Assets Fit for ose, viable, suslainable, inclusive Finalise asset transfer I long leases on gardens Once leases in pla￿- Actively pursue additional development funding for further improvements Review space requirements at Castle Mill & ILC & implement relevant resourang plan. Implemenl annual space review in light of funding. contracts & operational needs Review digital assets & skills lo ensure fit for purpose- implement necessary remedial action Start to identify potential new community assets Our SeNices & Our Quality- Integrated Services Meet our communify needs, compelilive, viable & sustainable Review of groups - Align and develop new groups in line with community needs. Ongoing review. Review of delivery of wellbeing - Clarity of roles or development of multi-skill across sub-divisions Review digital skills including CRM - Additional training as necessary. Agree recruitment & engagement strategy for individual programmes and across Growing Opportunities. Review impact of activily. Development work on employer database - Maximising CRM to beller capture employer relationships & opportunities. Slart building new employer links & bespoke support to matchlplace to current caseloads. Target 10 new placementslemployers with opportunities per quarter. 15 % of live caseloads moving into sustainable employment. Explore new accredilalions required lo develop and implement relevant plan e.g. Advice Quality Standard (AQS} accreditation required for advice seNices in some areas, Financial Conduct Authority (FCA) authorisation required for debt advice Build specific links with VVMCA lo understand how new employment opportunities like Connect to Work will be devolved. Outcome- Named conlacts and regular contact. Integrated Servi￿s - Map contacts & networking opportunities al WMCA, Sandwell. Dudley, Walsall, Wolverhampton, Solihull & Birmingham councils, BC & B'ham ICB in employmentlskillsladvice related space & develop comms plan including direct contact & networking to start building relationship5 and diversify income. (Links to ServiGe Area - IS) Integrated Services- Implement and deliver comms plan. KPI l Goal - New opportunities to deliver Integrated servI￿s Particulat1y employmentlskills in other areas I commissioners and l or new WMCA opportunities (Links lo Service Area Is) Create innovative opportunities to showcase work to key stakeholders-'Invite the buyer, events {Integrated Services- showcase gardens). opportunrties to shadow (DP). KPIIGoal Minimum 2 events a year. (Links to Communications & Service Areas) Explore setting up in-house counselling provision - through partnership or consultants. Increase paid for provision with schools- based on HAF model. Target- engagement of1 new school per quarter. Social enterprise development- purchase vehicle Re-develop & implement garden maintenance plans- target trading income start Q2 24125 Develop further enterprise activities from garden quarterfy. 'sweating assets,. Target - new paid for activities or product sold Page 7 IDEAL FOR ALL LIMITED IA company limited by guarantee) TRUSTEES, REPORT (continued) FOR THE YEAR ENDED 31 MARCH 2025 Our Services- Direct Payments Meet our communi needs, com etitive, viable & sustainable Direct Payments- Map all DP external leads, commissioners and funders & develop a bespoke marketing, promotion & comms plan to build organic & diversify growth Direct Payments- Implement marketing, promotion & comms plan with DP external leads. commissioners & funders (including self-funders). KPI/Goal - 5-10 % increase in diversification & organic growth" by end of March 2026 & March 2027. {"Sweat existing contracts & frameworks) Create innovative opportunities lo showcase work lo key slakeholders-'invite the buyer, events {Integrated Services- showcase gardens}, opportunities to shadow (DP). KPIIGoal Minimum 2 events a year. (Links to Communications & Service Areas) Review quality assurance systems, processes and procedures including DP customer feedback analysis. Regular ongoing review of QA system to ensure remains fit for purpose. (Link to quality). Our Quality, Outcomes & Impact Compliant, High quality & Perfom?ing Services & Uses data well to drive improvements in quality & perfom7ance that make a difference to eo le's lives Review SMT & team performance meeting structures & reporting templateslCRM Reports. Develop new quarterly SMT quality & performance reporting template mapped against targets, KPI'S & quality standards. Implement new monthly team & quarterly SMT qualily & performance meeting - with new reporting template by 25126 Q2. Review monitoring roles, responsibilities. capacity (standalone & within leams)- createlcost resour￿ plan to meet needs where gaps. Create & publish internal annual audit & monitoring plan & schedule. Cyber Essentials - create resource & action plan to support achievement of accreditation by end of Q3 25126 Q2 FCA registration - create resource & action plan to support achievement of registration by end of Q4 25126- {link lo DP & Integrated Services development) Research Advice Quality Standard {AQSI create resource & action plan for review by end of Q3. (Link to development of Integrated Services). Ongoing maintenance of Matrix accreditation Ongoing maintenance of BSI ISO-9001 Annual review of service area accreditations & any new requirements Continue to explore use of Al in the operational of the charity- tenders. customer pro￿sses. Page 8 IDEAL FOR ALL LIMITED (A company limited by guarantee} TRUSTEES, REPORT {continued) FOR THE YEAR ENDED 31 MARCH 2025 What ha ened in 2024 - 2025 - A Summa of the Year Overview Despite continued pressures from rising costs and reductions in public sector funding, 2024125 has been a year of resilience, growth and impact. Over the course of the year, we.. Supported approximately 4,000 disabled and disadvantaged individuals across all of our services. Ensured our advice and employment support continued to meet changing needs by providing cost-of- living resilience and digital inclusion support. Strengthened our work around mental health through the delivery of mental health awareness training for voluntary sector managers and frontline practitioners. Secured Skills for Care funding to deliver tailored training to Direct Payment recipients and Personal Assistants, boosting skills and confidence in independent living. Continued delivery of public health and mental health services designed to address specific community needs, such as substance dependency and wider health inequalities. Delivered significant capital funding improvements for our community garden and social enterprise infrastructure. Benefited from 4,675 hours of support from our dedicated core and corporate volunteers. Deepened partnerships with Communities in Sync (CIS) and Sandwell Consortium, resulting in the highest levels of collaborative delivery to date. Despite the conclusion of some service contracts, experienced continued growth and sustained strong demand across all remaining areas of delivery. Ended the financial year with a modest surplus, helping to protect our reserves and enabling further infrastructure investment in 2025126. We are proud of what our team and volunteers have achieved in another challenging year, and we remain committed to delivering inclusive, high-impact services that refiect the needs and aspirations of the communities we serve. The following section provides an overview of our work across each key service area, alongside highlights and key challenges from 2024125. For more detail on our impact, please visit www.idealforall.co.uk to access our Annual Impact Report. Service Delivery Highlights & Key Challenges.. Direct Payments We continued to provide support to Direct Payment recipients {DPRs} across the areas where we hold contracts or operate on a spot-purchase basis, working with a range of Local Authorities andlor CCGsllCBs including Sandwell, Dudley, Birmingham, Walsall. Solihull, Nottingham, Leicester, South Gloucestershire, Staffordshire, and Derby. Over the course of the year, we supported just under 2.000 DPRS, similar to the previous year although our live caseload reduced to around 1,150 by year end, largely due to the transfer of approximately 400 DPRS following the loss of the Sandwell contract to another provider. Page 9 IDEAL FOR ALL LIMITED (A company limited byguaranteel TRUSTEES, REPORT (continued) FOR THE YEAR ENDED 31 MARCH 2025 We were disappointed not to retain the Sandwell contract following retendering during the year but were pleased to be reappointed in Birmingham, where our support offer has continued to grow year on year. As part of our wider support offer, we delivered a training programme funded by Skills for Care, engaging 629 individuals including DPRS, Personal Assistants (PAS) and prospective PAS or Individual Employers. The programme included online and in-person sessions covering Emergency First Aid, Manual Handling, Disability Awareness and Mental Health Awareness, with consistently strong uptske and ongoing demand beyond the funded period. Integrated Services Our Integrated Services provide a wide range of support including information, advice and guidance,. peer support and health condition management groups,. health and wellbeing activities (including mental health}., employment and skills support and our Growing Opportunities community garden and social enterprise programmes. Despite a number of service contracts and grants reaching their scheduled end dates during the year, most notably the Community Offer concluding at the end of December 2024, the service continued to support around 2,000 individuals across all programmes. This matches the previous year's figures and highlights the ongoing demand for our integrated support model. Challenges this year have included the short-term nature of funding and the need to manage multiple smaller grants. These smaller projects still require the same rigorous levels of oversight, management and monitoring as larger contracts, placing additional pressure on the team to remain flexible and responsive. The number of individual funding streams managed by the Integrated Services team in 2024125 increased to circa 28. This rise is partly due to the addition of capital funding awards, but the number of revenue-funded projects also grew compared to the previous year. A snapshot of these funding streams is provided below. Community Gardens, Wellbeing and Social Ente￿rise.. We completed the first year of our Better Health for All - Building Connections with Nature & the Community project during the financial year and successfully transitioned into Year 2. This three-year initiative, funded by The National Lottery Community Fund, is built around the Five Ways to Wellbeing framework. It aims to improve health and wellbeing outcomes while making full use of Ideal for All's three established Green Spaces and Community Gardens. The project enables residents across Sandwell and surrounding areas to build connections with each other and with nature. We met our Year 1 target by engaging around 120 new participants. In addition, the funding allowed us to continue supporting over 350 individuals who had previously accessed our gardens for health and wellbeing support. Independent evaluation of the project highlighted excellent outcomes, with 96 % of participants reporting improved wellbeing, 87Q/o feeling more socially connected and 920/0 reporting increased awareness of and connection to nature and the environment. We secured and delivered several capital funding awards during 2024125, including Inclusive Communities capitsl funding to support further improvements at Salop Drive Market and Community Garden, a contribution from the Rowlands Foundation for garden enhancements, and a grant from the Wolfson Foundation to purchase an electric vehicle for our garden maintenance social enterprise. Our community and market gardens remain a vital asset in delivering a range of mental and public health initiatives for adults. They also provide a welcoming environment for children and families, including through our popular Holiday Activities Fund {HAF) programmes, delivered across both indoor and outdoor spaces in the gardens. Page 10 IDEAL FOR ALL LIMITED IA company limited by guarantee) TRUSTEES, REPORT (continued) FOR THE YEAR ENDED 31 MARCH 2025 Advice, Employment and Skills." We expanded the reach of our established, specialised and targeted employment and advice programmes across Sandwell and Solihull, supporting approximately 475 individuals through our dedicated advice and employment team. Much of this work in Sandwell was delivered in partnership with Sandwell Consortium through a range of programmes, including the Advice Grant, Cost of Living Targeted (COLT) support, Multiply, ESOL provision via the Sandwell Language Network, Active Together under UKSPF, Silver Linings (support for people aged 65+} and the HCBL employability initiative. As a key partner in the Black Country Futures (BCF} 2 programme, we provided intensive one-to-one support, group-based interventions, and community outreach, particularly for disabled people and those facing multiple barriers to employment. Although BCF funding concluded in March 2025, Ideal for All remains committed to the wider BCF partnership. Engagement, Empowerment and Community Wellbeing.. Peer support and condition management continued to form a core part ofour offer, with over425 disabled people and individuals with long-term health conditions regularly attending group-based support throughout the year. Changes to commissioning arrangements and the delivery model for the Community Offer led to the conclusion of our role as a frontline navigator organisation within the CIS partnership, as well as our direct delivery as a Single Point of Contact, which ended in December 2024. During the year, approximately 780 local residents were referred into the Single Point of Access and supported via the wider Community Offer network. Mental Health and Related servi￿s." We continued to deliver a range of mental health and related support services during the year, and demand remained strong. This included the Recovery Programme, a Community Mental Health grant, Wider Determinants of Health (WDH) through Communities in Sync and Mental Health Awareness Training for the VCS Workforce (IACT). Our Drugs and Alcohol Recovery Programme. went from strength to strength, building on the previous year, with over 175 individuals engaged in co-produced, person-centred recovery support. Through short term funding secured in year, we also successfully trained nearly 120 individuals as l-Act Practitioners and Managers. Other partnership work.. We continued to deliver a range of initiatives in partnership with CIS, including the.. PAGE project - Where IFA offers independent living skills to parents with learning disabilities, who are alreadylmay be at risk of losing their children. During the year, we received the Year 2 evaluation and the final year of the project which ends in September 2025. Bereavement and health and wellbeing project for carers Council. Funded through Birmingham City Wider Determinants of Health (WDH) which addresses social, environmental, and economic factors impacting the health and well-being of Sandwell Residents. Page 11 IDEAL FOR ALL LIMITED IA company limited by guarantee) TRUSTEES, REPORT Icontinuedl FOR THE YEAR ENDED 31 MARCH 2025 We also continued to make progress on the asset transfers and leases of three of our community and market garden sites in Sandwell, with in-principle agreements reached with the Local Authority. These transfers are expected to complete early in the 2025126 and will be pivotal in securing the long-term future of these sites, enabling us to pursue and unlock further development funding once the leases are signed. Our new business plan was agreed during the year and began implementation in January 2025. Further detail on our strategic objectives, priorities and planned activity is included earlier in this report. Looking ahead to 2025126, securing sustainable long-term funding remains a significant challenge. Although we ended the year with a modest surplus, we anticipate a more difficult year ahead, with several funding streams having concluded in 2024125 and others due to end shortly. In response, we have taken a proactive approach to diversifying income by targeting smaller foundation and trust grants to help sustain vital services. Our strategic partnerships with Communities In Sync (CIS) and Sandwell Consortium remain increasingly important as we prepare for the growing role of devolution and the likelihood of more funding being channelled through the West Midlands Combined Authority (WMCA) and Local Authorities. Governance and User-Led Focus During 2024-2025, Ideal for All Trustees have met as a full Board on four occasions. Governance arrangements are continually reviewed to ensure they remain robust and effective in supporting the organisation's operations. An Executive Group, comprising the Chair, Vice Chair, Treasurer and Chief Executive Officer, has also met at least quarterly, and more frequently as required, to support timely and effective decision-making. The Chairperson and Senior Trustees have continued to provide a user-led perspective and advice on contractual and organisational matters. During the year, changes were made to the leadership of the Board. Carol Goff, who has served as a Trustee since 2000, and Doreen Veale who joined the Board in 2005, concluded their long-standing positions as Chair and Vice Chair respectively. Both held these roles since 2009, providing 14 years of consistent and committed leadership. We are pleased to report the election of Lindsey Bucknor as Chair and Catherine Richards as Vice Chair during the year. Carol Goff continues to serve on the Board as Treasurer, and both she and Doreen Veale remain active members of the Trustee Board, bringing their extensive experience and commitment to the governance of the charity. Our Trustees would like to say thank you to all the staff, volunteers, families and partner organisations for supporting Ideal for All during 2024/2025. Helping to make life better for all of us. Page 12 IDEAL FOR ALL LIMITED (A company limited by guarantee) TRUSTEES, REPORT Icontinuedl FOR THE YEAR ENDED 31 MARCH 2025 Acknowled ement of Fundin We acknowledge and thank our commissioners and funders: Birmingham City Council Black Country Futures Partnership Communities in Sync Derbyshire Council Dudley Council Hateley Cross Big Local Heart of England Foundation Trust (Inclusive Communities Fund) Leicestershire County Council National Lottery Community Fund Nottingham City Council Rowlands Trust Sandwell Consortium Sandwell MBC Sandwell & West Birmingham CCG scvo Skills for Care Sheffield Council Solihull MBC South Gloucestershire Council Staffordshire County Council Walsall MBC Wolfson Trust York City Council Individual Service Users Our fundraising volunteers Page 13 IDEAL FOR ALL LIMITED {A company limited by guarantee) TRUSTEES, REPORT (continued) FOR THE YEAR ENDED 31 MARCH 2025 Risk management and internal control The Board has conducted a review of the major risks to which the charity is exposed. A risk register has been established and is reviewed updated at least quarterly. Where appropriate. systems or procedures have been established in order to mitigate identified external and internal risks the charity faces. Internal control risks are minimised by the implementation of procedures for authorisation of all transactions and projects. Procedures are in place to ensure compliance with health and safety of staff, volunteers and the people who use our services. These procedures are periodically reviewed to ensure that they continue to meet the needs of the charity. Major Risks Identified 1. Loss of existing contracts and reliance on short-term funding - There is a continued risk associated with the potential loss of current contracts and the dependency on short-term or annually renewed funding streams. To mitigate this, Ideal for All actively explores new opportunities for contract delivery and benchmarks pricing to remain competitive in the market. We ensure we retain the internal capacity, skills and access to external expertise where required to identify and submit high-quality tender applications. We maintain ongoing dialogue with staff teams and external stakeholders including funders and commissioners, to review and enhance service quality, impact and cost-effectiveness. We also ensure sufficient capacity within the team to identify and pursue grant opportunities that align with our charitable objectives and the needs of our beneficiaries. 2. Financial error in Direct Payment (DP) liabilities- Given the high volume and complexity of DP transactions, there is a risk of error in processing financial payments. To mitigate this, IFA has implemented robust financial controls, including dual authorisation for all transactions. Access to individual accounts is password-protected and limited to authorised staff. Regular financial reconciliations and internal audits are conducted to identify, correct and prevent potential errors. 3. Dependency on key staff - Like many charities, there is a risk associated with over-reliance on key personnel. To redu￿ this risk. IFA promotes a culture ofcollaboration and multi-skilling across teams, supporting knowledge sharing and an integrated delivery model where staff can support each other's roles. Where necessary, external support is utilised to provide cover during periods of sickness or emergency leave. In addition to the above, we have comprehensive procedures and policies in place to mitigate both financial and non-financial risks. These ensure we remain compliant with all relevant legislation including Health & Safety requirements for staff. volunteers, service users and visitors. We also comply with employment law and maintain our commitment to being a best-practice, equal opportunities employer. 4. Stakeholder relationships and communication- Maintaining strong, transparent relationships with funders, commissioners, partners and beneficiaries is critical to the sustainability of our work. A breakdown in communication or weakened relationships could affect trust, collaboration and future opportunities. To mitigate this risk, IFA is developing robust communication plans for each service area. We prioritise active participation in partnerships and networks and open channels of dialogue with stakeholders. We work to demonstrate impact clearly and consistently, ensuring stakeholders remain engaged and confident in our delivery. Reserves policy The trustees have examined the charity's requirements for free reserves in the light of the main risks to the organisation. The policy remains as agreed, that the reserves should be equivalent to be￿een six and nine months of the previous years unrestricted fund expenditure plus any staff funded from restricted expenditure. Free reserves would also be defined to include unrestricted funds. Page 14 IDEAL FOR ALL LIMITED (A company limited by guarantee) TRUSTEES, REPORT Icontinuedl FOR THE YEAR ENDED 31 MARCH 2025 The free reserves are needed to meet the working capital requirements of the charity, and the trustees are confident that, at this level, the charity would be able to continue its current activities beyond a six-month period in the event of a significant drop in funding. This period would enable the trustees to consider the extent to which the existing activities and expenditure would need to be curtailed should such circumstances arise. Target reserves calculated on this basis would range from £734,982 to £1,102,473. Actual free reserves as at 31 March 2025 amounted to £660,382 (excluding designated & restricted}. The trustees recognise that reserves are below the target range but believe this to be a reasonable position at present, reflecting deliberate investment in service delivery and impact while maintaining sufficient liquidity to meet operational needs. The level of reserves is monitored and reviewed by the trustees annually. Financial review Income of £1,503,060 is reported, an increase compared with the previous year (2024 - £1,332,348). The increase in income is due to a significant return in investment income, one off capital and one-off short-term grants in the year 2024125. There was a surplus for 2024125 of £33,095 in comparison to a smaller surplus of £6,707 in 2023124. Plans for future periods Future Developments ahead: The trustees and management team have set out the following priorities for the year Continue to implement and regularly review progress against the objectives and SMART actions outlined in the 2025-2028 Business Plan. Further develop both existing and new partnerships to enhance a¢￿sS to funding opportunities and support the sustainable delivery of services. Maximise grant funding opportunities from trusts and foundations to deliver those integrated services not funded through traditional routes. Implement fully and start to deliver new social enterprise activity through the community gardens to reduce reliance on short-term grants and support long-term community-based service provision. Continue to monitor and, where necessary, adapt the organisational structure to ensure it remains fit ft)r purpose and responsive to the evolving needs of the charity. Continue to assess organisational capacity and invest in workforce development and staff training to meet delivery demands. Progress asset management priorities including completing the asset transfer of our Salop Drive and Barlow Road horticultural sites, and formalising tenancy agreements for the Malthouse Gardens. Continue to monitor usage and requirements for the Castle Mill site to inform future planning. Revisit discussions regarding the future use of the Independent Living Centre (ILC). Given the evolving needs of our service users and the increasing demand for integrated, accessible community spaces, we believe there is scope to explore how the ILC can be better utilised to support delivery across our health, wellbeing, and independent living programmes. We are keen to open a more constructive dialogue with relevant stakeholders to explore shared opportunities and ensure that the space continues to serve as a valued community asset. Page 15 IDEAL FOR ALL LIMITED IA company limlted by guarantee) TRUSTEES, REPORT Icontinued) FOR THE YEAR ENDED 31 MARCH 2025 Structure, governance and management Constitution The company is constituted under a Memorandum of Association dated 9 May 1996 and is a registered charity number 1070112. Method of appointment or election of trustees The management of the company is the responsibility of the Trustees who are elected and co-opted under the terms of the Articles of Association. Trustees are elected from the membership and comprises between and fifteen members, of which at least half shall have a disability. The Trustees have power to co-opt to the board up to the maximum but these appointments are ratified at the next annual general meeting. Policies adopted for the induction and training of trustees New trustees are invited and encouraged to attend a series of short meetings to familiarise themselves with the charity and the context in which it operates. The Chief Executive Officer of the charity covers the following.. Obligations of trustees, Main documents which set out operational framework for the charity, including the memorandum and articles of association, Resourcing and the current financial position as set out in the latest published accounts, Details of all current services and projects, Future plans and objectives. Organisational structure and decision making The Board of Trustees meets quarterly and is responsible for the strategic direction and policy of the charity. The Board has appointed an executive committee made up of the Chairperson, Vice-chairperson and Treasurer who meet with the Chief Executive Officer on a regular basis. Seminars are held between Board meetings for the development of Trustees where appropriate. A scheme of delegation is in place and day to day responsibility for the provision of the services rests with the Chief Executive Officer. The Chief Executive Officer is responsible for ensuring that the charity delivers the services specified and that key performance indicators are met. Pay policy for senior staff Trustees are not remunerated. The charity has internal pay scales and grades which have been devised by external HR support, and these are benchmarked against similar companieslcharities and roles. The Chief Executive Officer salary is set by the Board of Trustees using the above approach. Salaries of other senior staff are set by the Board and the Chief Executive Officer. Page 16 IDEAL FOR ALL LIMITED (A company limited by guarantee) TRUSTEE5' REPORT Icontinued} FOR THE YEAR ENDED 31 MARCH 2025 Trustees, responsibilities statement The trustees (who are also directors of Ideal for All Limited for the purposes of company law) are responsible for preparing the Trustees, Annual Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice). Company law requires the trustees to prepare financial statements for each financial year. which give a true and fair view of the slate of affairs of the charitable company and of the incoming resources and application of resources. including the income and expenditure, of the charitable company for that period. In preparing these financial statements, the trustees are required to.. select suitable accounting policies and then apply them consistently- obsetve the methods and principles in the Charities SORP 2019 (FRS 102}-, make judgements and 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 lo presume that the charitable company will continue in operation. The trustees are responsible for keeping adequate accounting records that disclose with reasonable accuracy at any lime the financial position of the charitable company and enable them lo ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charitable company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities. Disclosure of information to auditor In so far as the trustees are aware.. there is no relevant audit information of which the charitable company's auditor Is unaware., and the trustee5 have taken all steps that they ought to have taken to make themselves aware of any relevant audit inft)rmalion and to establish that the auditor is aware of that information. Auditor Feltons have expressed their willingness to continue in office. This report has been prepared in accordance with the special provisions of Part 15 of the Companies Act 2006 relating lo small companies. This report was approved by the Iruslees on and signed on their behalf by.. MrLB, r OBE. Chairperson Page 17 Independent Auditor's Report to the Members of Ideal For All Limited (A Company Limited by Guarantee) Opinion We have audited the financial statements of Ideal For All Limited {A Company Limited by Guarantee) for the year ended 31 March 2025 which comprise the Statement of Financial Activities, the Balance Sheet, the Statement of Cash Flows and notes to the financial statements. including significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102 "The Financial Reporting 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 charitable company's affairs as at 31 March 2025, and of its incoming resources and application of resources, including its income and expenditure, for the year then ended., have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; and have been prepared in accordance with the requirements of the Companies Act 2006. Basis for opinion We conducted our audit in accordance with International Standards on Auditing (UK) (ISAS {UK)) and applicable law. Our responsibilities under those standards are further described in the Auditor's responsibilities for the audit of the financial statements section of our report. We are independent of the charitable company 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 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 statements is appropriate. Based on the work we have performed. we have not identified any material uncertainlies relating to events or conditions that, individually or collectively, may cast significant doubt on the charitable company's ability to continue as a going concern 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 with respect to going concern are descrsbed in the relevant sections of this report. Other Information The other information comprises the information included in the trustees annual report, other than the financial statement5 and our auditorfs report thereon. The trustees are responsible for the other informalion contained within the annual report. Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon. Page 18 Independent Auditor's Report to the Members of Ideal For All Limited (A Company Limited by Guarantee) (continued) Other information (continued) Our responsibility is to read the other information and, in doing so, consider whether the other information is malerially 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 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 misstatement of this other information, we are required to report that fact. We have nothing to report in this regard. Opinion on other matters prescribed by the Companles Act 2006 In our opinion, based on the work undertaken in the course of the audit.. the information given in the trustees. report for the financial year for which the financial statements are prepared is consistent with the financial statements., and the trustees, report has been prepared in accordance with applicable legal requiremenls. Matters on which we are required to report by exception In the light of our knowledge and understanding of the charitable company and its environment obtained in the course of the audit, we have not identified material misstatements in 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 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 information and explanations we require for our audit. 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 Trustees. Responsibilities statement (set out on page 17), the trustees (who are also the directors of the charitable company for the purposes of company lawl are responsible for the preparation of the financial statements and for being satisfied that they give a true and 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 charitable Company's ability to continue as a going conGern, disclosing, as applicable, matters related to going con¢em and using the going concern basis of a¢Gounting unless the trustees either intend to liquidate the charitable company or to cease operations, or have no realistic alternative but to do so. Page 19 Independent Auditor's Report to the Members of Ideal For All Limited (A Company Limited by Guarantee) (continued) Auditor's responsibilities for the audit of the financial statements Our objectives are to obtain reasonable assurance aboul 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. 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 specific procedures for this engagement and the extent to which these are capable of detecting irregularities, including fraud is detailed below.. We reviewed the company's control and risk management procedures and planned our work based on our assessment of those controls and procedures-, This review included an assessment of the risk of material misstalement due to errors, fraud and management override of controls for all material areas in the financial statements., We made enquiries of management and the company's lawyers regarding any actual or potential litigation andlor claims- Financial statements disclosures were reviewed and checked for compliance with applicable laws-, Detailed testing was conducted on balances and transactions including unusual items and those of individual 5ignifi¢ance to the financial statements., Data analytics were used in order to identify unusual or significant trends.. Communications with management and those charged with governance regarding relevant matters was undertaken throughout the audit and on completion. Because of the inherent limitations of an audit, there is a risk that we will not detect all irregularities, including those leading to a material misstatement in the financial statements or non-compliance with regulation_ This risk increases the more that compliance with a law or regulation is removed from the events and transactions reflected in the financial stalements, 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 Goncealment, forgery, collusion, omission or misrepresentation. A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Council's website at www.frc.org.uklauditorsresponsibilites. This description forms part of our auditols report. 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 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 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. David W Farnsworth FCA (Senior Statutory Auditor) For and on behalf of Feltons, Statutory Auditor 8 Sovereign Court 8 Graham Street Birmingham B13JR a•aS ¢1 Page 20 Ideal For All Limited (A Company Limited by Guarantee) Statement of financial activities for the year ended 31 March 2025 (including income and expenditure account) Restricted funds 2025 Designated funds 2025 Unrestricted funds 2025 Totsl funds 2025 Total funds 2024 Notes Income from . Income from charitable activities Donations and legacies Investments 863,226 515,702 4,180 119,952 1,378,928 4,180 119,952 1,299.317 4,134 28,897 Total income 863.226 639,834 1.503,060 1,332.348 Expenditure on . Charitsble activities.. 803,836 666,129 1,469,965 1,325,641 Total expenditure 803,836 666.129 1,469,965 1.325,641 Net incomel{expenditure) before transfers 59.390 (26,2951 33,095 6.707 Gross transfers between funds 14 Net movement in funds 59,390 {26,295) 33.095 6.707 Reconciliation of funds Total funds brought forward 300,714 686,677 987.391 980.684 Total funds carried fonvard 59,390 300,714 660,382 1,020.486 987.391 All income and expenditure derive from continuing activities. The statement of financial activities includes all gains and losses recognised during the year. Page 21 Ideal For All Limited (A Company Limited by Guarantee) Company nurnber . 03196518 Balance sheet as at 31 March 2025 2025 2024 Notes Fixed assets Tangible assets Investments 10 11 142,196 99.272 142.197 99.273 Current assets Debtors Cash at bank and in hand 12 121,771 837,329 959,100 83,187 909.568 992.755 Liabllities Creditors.. amounts falling due within one year 13 80,811 104,637 Net current assets 878,289 888.118 Total net assets 1.020.486 987.391 Charity Funds Restricted ftJnd5 Designated funds Unrestricted funds 14 14 14 59,390 300,714 660.382 300.714 686,677 Total funds 1,020,486 987.391 These accounts have been prepared in accordance with the special provisions of Part 15 01 the Companies Act 2008 relating lo small companie5. The financial statements wore approved and aulhorised for issue by the Trustees on signed on their behalf by.. and (JdLOI" Mr L Bucknor OBE Chair ofTruslees The notes on pag 4 to 37 form part of these financial stalemenls. Page 22 Ideal For All Limited (A Company Limited by Guarantee) Statement of cash flows for the year ended 31 March 2025 Notes 2025 2024 Cash flows from operating activities Net ¢ash used in operating activities 16 (115,443) (7,366) Cash flows from investing activities Payments to acquire tangible fixed assets 10 (76,7481 (39,231) Investment income 119,952 28,897 Change in cash and cash equivalents in the year (72,2391 (17,700) Cash and cash equivalents brought fO￿ard 909,568 927.268 Cash and cash equivalents carried forward 17 837,329 909.568 Page 23 Ideal For All Limited (A Company Limited by Guarantee Notes to the financial statements for the year ended 31 March 2025 1. Accounting policies a) General infomiation Ideal For All Limited is a charitable company limited by guarantee and incorporated in England. Its registered office is 100 Oldbury Road, Smelhwick, West Midlands. B66 1JE. Its principal activity is the provision of support services to older persons, those who are sick or who have a physical, learning or sensory disability- bl BasTS of preparation 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 and Republic of Ireland issued in October 2019. the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102), the Charities Act 2011. the Companies Act 2006 and UK Generally Accepted Accounting Practice. Ideal For All Limited meets the definition of a public benefit entity under FRS102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy. The financial statements are presented in sterling which is the functional currency of the charity and rounded to the nearest pound. The significant accounting policies applied in the preparation of these financial statements are sel out below. These policies have been consistently applied to all years presenled unless otheMise slated. c) Company status The company is limited by guarantee. The members of the company are the Trustees named on page 1. In the event of the company being wound up, the liability in respect of the guarantee is limited to £1 per member of the company. d} Going concern The company has net current assets of £878,289 al March 2025 and made a surplus for the year then ended. Accordingly, the directors do not believe that the company has any going concern issues and have prepared the financial slatements on thal basis. el Income recognltion All income is recognised once the company has entitlement to the income, it is probable that the income will be received and the amount of income receivable can be measured reliably. Grants receivable Grants are included in the Statement of Financial Activities on a receivable basis. The balance of inGome received for specific purposes but nol expended during the period is shown in the relevant funds on the balance sheet. Where income is received in advance of entitlement of receipt its recognition is deferred and included in creditors as deferred income. Where entitlement occurs before income is received. the income is accrued. Income from grants are recognised at fair value when the charity has entitlement after any performance condition have been mel, it is probable that the income will be received and the amount can be measured reliably. If entitlement is not rnet Ihen Ihese amounts are deferred. Page 24 Ideal For All Limited (A Company Limited by Guarantee) Notes to the financial statements for the year ended 31 March 2025 (continued 1. Accounting policies Icontinuedl e) Income recognition (Gontinued) Donations Donations are recognised on a receivable basis where there is Certainty of receipt and the amount can be reliably measured. If there are conditions attached to the donation and this requires a level of performance before entillemenl can be obtained then income is deferred until those conditions are fully mel or the fulfilment of those conditions is within the control of the charity and it is probable that they will be fulfilled. Interest receivable Interest on funds held on deposit is included when receivable and the amount can be measured reliably by the charity,. this is normally upon notification of the interest paid or payable by the bank. Expenditure recognition Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit to a third party, il 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 lolal of direct costs and shared costs. including support costs involved in undertaking each activity- Direct costs attributable to a single activity are allocated directly to that activity. Shared costs which contribute to more than one activity and support costs which are not allributable to a single activity are apportioned between those activities on a basis consistent with the use of resources. Central staff costs are allocated on Ihe basis of time spent, and depreciation charges allocated on the portion of the asset's use. Support costs are those costs incurred directly in support of expenditure on the objects of the charity and include project management support. All expenditure (excluding that incurred in the provision of Direct Payments services) is inclusive of irrecoverable VAT. g) Fund accounting General funds are unrestricted funds which aro available for use at the discretion of the Trustees in furtherance of the general objectives of the company and which have not been designated for other purposes. Designated funds comprise unrestricted funds that have been set aside by Trustees for partioular purposes. The aim and use of each designated fund is set out in the noles to Ihe financial statements. Restrioted funds are funds which are lo be used in accordance with specific restridions imposed by donors or which have been raised by the company for particular purposes. The costs of raising and administering such funds are charged againsl the specific fund. The aim and use of each restricted fund is set out in the notes lo the financial statements. Page 25 Ideal For All Limited (A Company Limited by Guarantee) Notes to the financial statements for the year ended 31 March 2025 (continued) 1. Accounting policies (continued) h) Allocation of support costs Support costs are those that assist the work of the charity but do not directly represent charitable activities and include office costs. governance costs and administrative payroll costs. Where support costs cannot be directly attributed to particular headings they have been allocated to cost of raising funds and expenditure on charitable activities. The bases on which support costs have been allocated are set out in note 6. i) Tangible fixed assets All assets costing more than £1,000 are capitalised. A review for impairment of a fixed asset is carried out if events or changes in circumstances indicate that the carrying value of any fixed asset may not be recoverable. Shortfalls between the carrying value of fixed assets and their recoverable amounts are recognised as impairments. Impairment losses are recognised in the Statement of Financial Activities incorporating income and expenditure account. Tangible fixed assets are carried al cost. net of depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cosl of fixed assets. less their estimated residual value. over their expected useful lives on the following basis.. Motor vehicles Garden buildings and equipment Furniture, fittings and equipment Technical equipment 25/0 on a reducing balance basis 10 % on a straight line basis 10 % on a straight line basis 330/0 on a straight line basis jl Investments Investments in group companies are stated at cost less impairment. kl Debtors Trade and other debtors are recognised at the settlement amount due afier any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due. l} Cash at bank and in hand Cash at bank and in hand includes cash and short term highly liquid investments with a short maturity of three months or less from Ihe dale of acquisition or opening of the deposit or similar account. m) Liabilities Liabilities are recognised when there is an obligation at the balance sheet date as a result of a past event, il is probable that a transfer of economic benefit will be required in settlement, and the amount of the settlement can be estimated reliably. Liabilities are recognised al the amount that the company anticipates it will pay to settle the debt or the amount it has received as advanced payments for the goods or services it must provide. Provisions are measured at the best estimate of the amounts required to settle the obligation. Page 26 Ideal For All Limited (A Company Limited by Guarantee) Notes to the financial statements for the year ended 31 March 2025 (continued) 1. Accounting policies (continued) n) Operating leases Rentals under operating leases are charged to the Statement of Financial Activities incorporating income and expenditure on a straight line basis over the period of the lease term. o) Taxation The company is considered to pass the lesls set out in Paragraph 1 Schedule 6 of the Finance Act 2010 and therefore il meets the definition of a charitable company for UK corporation tax purposes. Accordingly. the company is potentially exempt from taxation in respect of income or capital gains received within categories covered by Chapter 3 Part 11 of the Corporation Tax Act 2010 or Section 256 of the Taxation of Chargeable Gains Act 1992, to the extent that such income or gains are applied exclusively to charitable purposes. p) Financial instruments The company only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value. ql Critical accountino estimates and areas of judgement Estimates and judgements are continually evaluated and are based on historical experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances. There are no critical accounting eslimates or areas of judgement. Page 27 Ideal For All Limited (A Company Limited by Guarantee) Notes to the financial statements for the year ended 31 March 2025 {continued} 2. Income from charitable activities Restricted funds 2025 Designated Unrestricted funds funds 2025 2025 Total funds 2025 Total funds 2024 Grants and contracts Earned income 742,663 120,563 863,226 742,663 636,265 1,378,928 559,792 739,525 1,299,317 515,702 515,702 2024 total 670,623 628.694 1.299,317 Analysis of grants Black Country Futures - National Lollery Communities in Sync- Community Offer Communities in Sync- National Lottery- PAGE Project Communities in Sync- WDH Communities in Sync- Birmingham Bereavement Service Sandwell Consortium- UKSPF Sandwell Consortium - COLT Sandwell Consortium - Reach & Reconnect Sandwell Consortium - HCBL Sandwell Consortium- Sandwell MBC Advice Grant Sandwell Consortium- ESOL Sandwell Consortium - Multiply Project Sandwell MBC- Peer Support Grant Sandwell MBC- Community Offer- Single Point of Access Sandwell MBC - Voluntary Main Programme Granl Sandwell MBC - Recovery Project Grant Sandwell MBC- Better Menlal Health Sandwell MBC - Holiday Activities Funding The National Lottery Community Fund- Better Health for All Inclusive Communities Fund via Heart of England CT Skills for Care - ULO Funding Wolfson Charitable Trust Rowlands Charitable Trust SCVO- SMBC - Vision 2030 Grant Sandwell Consortium Silver Linings SCVO- SMBC- Anticipatory Care Grant Communities in Sync - Caring for Carers Project Sandwell MBC - Digital Grant Sandwell MBC - Community Infrastructure Levy 16.750 60,479 33,877 22,686 13,000 22.062 21,535 21,152 18,937 18,661 11.133 5,500 50,000 30,900 25,283 15.000 14,669 6,400 150,556 88,339 42,744 35,000 10,000 s,000 3,000 16.821 70.666 17,417 2,062 8,000 19.771 15.465 20,153 18,469 17,161 15.020 5.165 50,000 40,000 28,092 10.730 63.600 19.759 75,033 29.424 8.000 5.000 3,984 742,663 559,792 Included within Income from Charitable Activities is grant income received from govemment sources being Sandwell MBC. There are no unfulfilled conditions or other contingencies attached to the government grants above. Page 28 Ideal For All Limited (A Company Limited by Guarantee) Notes to the financial statements for the year ended 31 March 2025 1continued) 3. Income from donations and legacies Restricted funds 2025 Designated Unrestricted funds funds 2025 2025 Total funds 2025 Total funds 2024 Donations 4,180 4,180 4,134 4,180 4.180 4.134 2024 total 4,134 4,134 4. Investsnent income Restricted funds 2025 Designated Unrestricted funds funds 2025 2025 Total funds 2025 Total funds 2024 Deposit account interest 119,952 119,952 28.897 119,952 119,952 28,897 2024 total 28.897 28,897 5. Expenditure on charitable activities Total 2025 Total 2024 Operational and support costs Wages and salaries National insurance costs Pension costs Gardening equipment and horticultural sundries Equipment leasing Computer support User participation Staff training Travel and subsistence expenses Depreciation Support costs (see note 6} Governance costs (see note 6) 955,236 76,979 23.169 54,104 1,686 12,725 31,783 4,895 7,175 33,823 263,896 4,494 900,374 53,071 22,477 21,195 1,670 15,723 22,034 8,441 8,270 20,637 247,375 4.374 1,469,965 1,325.641 Total expenditure on charitable activities was £1,469,965 (2024 - £1,325.641). of which £666,129 (2024 - £628,018) was unrestricted and £803,836 {2024 - £697.623} was restricted. Page 29 Ideal For All Limited (A Company Limited by Guarantee Notes to the financial statements for the year ended 31 March 2025 (continued) 6. Analysis of support and governance costs Basis of allocation General support Governance function Totsl 2025 Total 2024 Wages and salaries Staff lime National insurance costs Staff time Pension costs Staff time Property rental Usage Utilities and maintenance Usage Office costs Usage Insurance Usage Legal, professional & bank charges Usage Advertising (events) Events Auditor's remuneration Governance 58,781 5,660 1,852 28,786 61,730 66,228 7,616 31,807 1,436 58,781 5,660 1,852 28,786 61,730 66,228 7,616 31.807 1,436 4,494 64.620 6,466 2,188 29.877 37,430 75.836 6,440 24,518 4,494 4.374 263,896 4,494 268,390 251,749 7. Net income This is slated after charging.. 2025 2024 Depreciation of tangible fixed assets- owned by the charity Operating lease rentals 33.824 28,751 20,637 30.809 During the current and previous year, no trustees received any remuneration or any benefits in kind. Two trustees received reimbuisemenl of travelling expenses totalling £54 during the year12024 - £150 paid to Iwo trustees). 8. Auditor's remuneration The auditorfs remuneration amounts lo an audit fee of£4,494 (2024- £4,374). 9. Staff cost Staff costs during the period were.. Totsl 2025 Total 2024 Wages and salaries Social security costs Pension costs 1.014,017 82,639 25,021 1,121,677 964,994 59,537 24,665 1,049,196 Page 30 Ideal For All Limited (A Company Limited by Guarantee) Notes to the financial statements for the year ended 31 March 2025 (continued) 9. Staff Gost (continued) The average number of persons employed by the company during the yearwas as follows= 2025 Number 2025 FTE 2024 Number 2024 FTE 38 36 42 40 No employee received remuneration amounting to more than £60.000 in either year. The charitys key management personnel comprises the trustees and Senior Management Team {being the Chief Executive Officer. Contracts and Development Managers, Direct Payment Manager and Contract Monitoring Officer). The total employee benefits (including employer pension contributions) received by the key management personnel for their services to the charity in the year was £168,585 (2024 - £158,465). None of the Irustees received any remuneration during the year. 10. Tangible fixed assets Garden buildings and equipment Furniture, fittings and equipment Motor Vehicles Technical equipment Totsl Cost At 1 April 2024 Additions 585,075 43.493 10,641 66.216 6,260 661,932 76.748 26.995 At 31 March 2025 26,995 628,568 10,641 72,476 738,680 Depreciation At 1 April 2024 Charge for the year 505.445 14,402 10.641 .46,574 12,673 562.660 33,824 6,749 At 31 March 2025 6,749 519,847 10,641 59.247 596,484 Net book values At 31 March 2025 20.246 108,721 13,229 142,196 At 31 March 2024 79,630 19.642 99.272 Page 31 Ideal For All Limited (A Company Limited by Guarantee) Notes to the financial statements for the year ended 31 March 2025 (continued) 11. Fixed asset investments Shares in group undertakings Cost At 1 April 2024 and 31 March 2025 The following is a subsidiary undertaking of the company: Ideal For All Enterprises Limited Registered office= 100 Oldbury Road, Smelhwick. Wesl Midlands, B66 1JE Company number: 04158042 2025 2024 Class of shares Holding 1000/0 Ordinary 2025 2024 Aggregate capital and reserves Profit l {loss) for the year 575 575 12. Debtors 2025 2024 Grants and contracts receivable Other debtors Prepayments and accrued income 78,930 30,938 11,903 59.147 18,757 5,283 121,771 83,187 13. Creditors: Amounts falling due within one year 2025 2024 Creditors from operalions other laxation and social seourity Other creditors Accruals and deferred income 22,411 32,627 778 24,995 12,414 47.208 11,231 33.784 80,811 104,637 Deferred income Deferred income at 1 April 2024 Resources deferred in the year Amounts released from previous years Deferred income at 31 March 2025 29,439 20,696 129,439 20,696 18.917 29,439 18.917 29,439 At the balance sheet date, the charity was holding funds received in advance for grants where the qualifying expendilure is expected to be incurred in a future year. Page 32 Ideal For All Limited {A Company Limited by Guarantee) Notes to the financial statements for the year ended 31 March 2025 (continued) 14. Statsment of funds Statement of funds - current year Balance at 1 April 2024 Balance at 31 March 2025 Income Expenditure Unrestricted funds General unrestricted funds 686,677 639,834 1666.1291 660,382 686,677 639,834 {666.129) 660.382 Restricted funds Black Country Futures- Steps to Work Communities in Sync- Community Offer Communities in Sync- PAGE Project Communities in Sync- Wider Delemiinanls Of Health Communities in Sync- Birmingham Bereavement Service Heart of England Charitable Trust - Inclusive Communities Rowlands Charitable Trust Skills for Care - ULO Funding Sandwell Consortium - UKSPF Sandwell Consortium - COLT Sandwell Consortium - Reach & Reconnect Sandwell Consortium - HCBL Sandwell Consortium - Sandwell MBC Advice Grant Sandwell Consortium- ESOL Sandwell Consortium - Multiply Project Sandwell Consortium - Silver Linings Sandwell MBC - Peer Support Sandwell MBC- Single Point of Access Sandwell MBC- Voluntary Main Programme Grant Sandwell MBC - Recovery Project Grant Sandwell MBC - Mental Health Training Sandwell MBC - Holiday Activities Funding SCVO- Community Mental Health Granl Solihull Specialist Employment Solihull Specialist Employment LSE The National Lottery Community Fund - Better Health for All Wolfson Charitable Trust 16,750 60.478 33.877 (16,7501 (60,478) 133,877) 22,687 {22,6871 13,000 113,000) 88,339 10,000 42,744 23,043 20,554 21,152 18,938 {49,1951 (10,0001 (42,744) 123.043) {20,S54) (21,1521 (18,938) 39,144 18,661 11,134 5,500 3,000 50.000 30,900 25.283 15,000 14.669 6,400 5,000 79,561 41,000 {18,661) {11,134> {5,5001 {3,000) 150,000) {30,900) (25,2831 (15,0001 114,669) (6,400) 15,000} (79,5611 141,000) 150,556 35,000 (150,556) (14,7541 20,246 863,226 (803,836 59,390 Designated funds Projed reserves 300,714 300,714 Total of funds 987,391 1,503,060 (1,469,965) 1,020,486 Page 33 Ideal For All Limited (A Company Limited by Guarantee) Notes to the financial statements for the year ended 31 March 2025 (continued) 14. Statement of funds (continued) statement of funds - prior year Balance at 1 April 2023 Balance at 31 March 2024 Income Expenditure Unrestricted funds General unrestricted funds 652,970 661,725 (628.018) 686,677 652,970 661,725 628,018) 686,677 Restricted funds Communities in Sync- Community Offer Communities in Sync- BCC - Caring for Carers Project Communities in Sync- National Lottery- PAGE Project Communities in Sync- Birmingham Bereavement Service Communities in Sync- WDH Communities in Sync- Lottery PAGE Skills for Care ULO Sandwell Consortium - Sandwell MBC Advice Sandwell Consortium - Multiply Project Sandwell Consortium- UKSPF Sandwell Consortium - ESOL Sandwell Consortium - Reach & Reconnect Sandwell Consortium- HCBL Sandwell Consortium - COLT Sandwell MBC- Community Offer- Single Point of Sandwell MBC - Voluntary Main Programme Grant Sandwell MBC - Community Infrastructure Levy Sandwell MBC - Recovery Project Grant Sandwell MBC- Digital Grant Sandwell MBC- Belter Menlal Health Solihull Specialist Employment Solihull Specialist Employment LSE Black Country Futures - National Lottery The National Lottery Community Fund- Beller Health for All SCVO - SMBC- Anticipatory Care Grant 78,166 (78,166) 8,000 (8,000) 17,417 (17,417) 8,000 2,062 (8,000) {2,062} (17,000) 110,000) (17,161) (5,165) (19.771) (15,020) 120.153) {18,469) (15,465} (40,0001 128.092) (3.984) (10,730) {5.000} (63,600) (154.490) (18,600) (16.821) 17,000 10.000 17,161 5,165 19.771 15.020 20.153 18,469 15.465 40,000 28,092 3,984 10,730 5,000 63,600 154.490 18,600 16.821 75.033 29,424 {75.033) (29,424) 27,000 670,623 697.623) Designated funds Project reserves 300.714 300,714 Total of funds 980,684 1,332,348 (1.325,641) 987,391 Page 34 Ideal For All Limited (A Company Limited by Guarantee) Notes to the financial statements for the year ended 31 March 2025 (continued) 14. Statement of funds (continued) Name of fund Description, nature and purpose of fund Restricted general fund Money given to the charity where the donor requires that a grant or donation be spent for a specific project or asset. Unrestrictsd general fund The free reserves of the charity which are not designated for particular purposes. Designated fund Unrestricted income for which the trustees have designated a particular purpose. 15. Analysis of net assets between funds Analysis of net assets between funds - current year Restricted funds 2025 Designated Unrestricted funds funds 2025 2025 Total funds 2025 Tangible fixed assets Fixed asset investments Current assets Creditors due within one year 20,246 121,950 142,196 39,144 300,714 619,242 {80,8111 959.100 180,811) Total net assets 59,390 300,714 660,382 1,020,486 Analysis of net assets belNrfeen funds - prior year Restricted funds 2024 Designated Unrestricted funds funds 2024 2024 Total funds 2024 Tangible fixed assets Fixed asset investmenls Current assets Creditors due within one year 99,272 99.272 300,714 692.041 (104,637) 992.755 {104,637) Total net assets 300,714 686,677 987,391 Page 35 Ideal For All Limited (A Company Limited by Guarantee) Notes to the financial statements for the year ended 31 March 2025 (continued) 16. Reconciliation of net movement in funds to net cash flow from operating activities 2025 2024 Net income for reporting period (as per the SOFA) Adjusted for Depreciation charges Interest receivable {Increase) I decrease in debtors Decrease in creditors 33,095 6,707 33,824 1119,9521 (38,5831 (23,827) 20,638 (28.8971 20,354 (26.168) Net cash used in operating activities (115,443) (7.366) 17. Analysis of cash and cash equivalents 2025 2024 Cash at bank and in hand 837,329 909,568 837,329 909.568 18. Pension commitments The company operates a defined contribution pension scheme covering certain employees. The assets of the scheme are invested and managed independently of the finances of the company. Contributions paid in the year amounted to £25.021 (2024- £24,665). At the year end, a balance of £nil was outstanding {2024- £3,578 payable). 19. Operating lease Commitments At 31 March 2025, the total of the charity's future minimum lease payments under non-cancellable operating leases was.. 2025 2024 Within 1 year Between 1 and 5 years After more than 5 years 22,803 16,143 7,000 4,000 7.000 8,000 Page 36 Ideal For All Limited (A Company Limited by Guarantee) Notes to the financial statements for the year ended 31 March 2025 Icontinued) 20. Related party transactions The following related party transactions took place during the period s.c.v.o. Khatija Patel (CEO) is a trustee of S.C.V.O. 2025 2024 Grants recevied from related party during the year 5.000 29,424 Communities In Sync Limited Khalija Patel (CEO) is a director of Communities In Sync Limited 2025 2024 Grants recevied from related party during the year 130,043 106,145 Sandwell Consortium CIC Ideal For All Limited as an organisalion is a member of the board of directors of Sandwell Consortium CIC 2025 2024 Grants recevied from related party during the year 121,980 111.204 21. Managed accounts The company operates managed accounts on behalf of service users who receive direcl payments. The funds held at the year end date were £4.450.710 (2024 - £5,201,300) and are held in separate bank accounts in trust for these individuals. These amounts are not recognised in the balance sheel. 22. Financial instruments The charity only holds basic financial instruments. Financial instruments are classified and accounted for according to the substance of the contractual arrangement as financial assets or financial liabilities. The financial assets and financial liabilities of the Gharily are as follows: Debtors Other debtors and grants and contracts receivable of £78,930 (2024 £59,147) are financial instruments and are debt instrumenls measured at amortised cost. Prepayments are not finanoial instruments. Cash at bank- is classified as a basic financial instrument and is measured at face value. Liabilities - Trade creditors. accruals and other creditors of £26,711 {2024 - £20,337) are classified as financial instruments and are measured at amortised cosl. Amounts due for taxation and social security are not financial instruments. Deferred income is not deemed lo be a financial liability, as the cash settlement has already taken place and there is simply an obligalion to deliver charitable services ralher than cash or another financial instrument. 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