2025-03-31-accounts

PARITY FOR DISABILITY Annual Report and Accounts for the year ended 31 March 2025 PARITY For People With Multiple Disabilities

Contents Page Chairman's Report Trustees, Report Statement of Directors, and Trustees, responsibilities Report of the IndependentAuditors to the Members of Parity for Disability statement of Financial Activrties Balance Sheet Statement of Cash Flows Notes to the Financial Statements 15 16 19 20 21 22 Parltyfor Disability (Registered Number: 3584503- Charlty Number 10715711 Annual Report and Accounts for year ended 31 March 2025 PARITI Pavp.

Chairman's Report This past year has brought both challenges and opportunities for our Charity and, l am proud to share, how together we have navigated them with resilience and datemination. One of our biggest ongoing struggles has been securiNJ day servic fee levels that reflect tha ever-increasing costs of provision. Thanks to the tireless efforts of our management team and fundraisiThJ department, we ended the year at breakven - no small achievement in today's climate. The change of govemment created opportunities to engage newly elected MPS and raise awarene8s of our work, as well as the thallenges faced by our students and their families. However, the Autumn Budget brought f￿h Un￿rtaInties, particularty conceming increases in the nats'onal minimum wage and Employers. National Insurance contributions. Alongside many other charities and adult social care FYOVKler8, ￿ spoke out against the threat these changes pose to our seclor, already under severe pressure. Recruitment and retention of staff remain key challenges across adult social care. The￿ have a180 been moments of encouragement. A Special hiohlight waB the visit from Har Royal Highness the Duchess of Edinburgh, which not only boosted morale I￿t a180 helped spread aWa￿neSS of our mi88ion through national media coverage. We have long acknowledged the limitations of our Camberley venue and. with notice to vacate due to fulure re￿IldIng wort(s, our search for a new home ha8 intensffied. l am plea88d to report that we are now in advanced negotiats.ons for a site in Famb(Kough. While it will require investment and refurbi8hmen( it promi8es to provide a purp088-adapted envin)nment for our 8tudents and Staff. Strengthening govemance ha8 alwbeen a fo￿3 this year. Foll￿1ng a G0Veman￿ and A88urance review, we are implementing recommendation8 through improved oversight, a new govemance calendar and prioriti8ation of Six key risk areas. The addition of a Finance Manager ha8 already enhanced financial repO￿.n9, enabling cleaffjr and more tmnely deGision-maklng. Above all, our success this year reflects the dediGali¢Jn and pa88ion of our staff, volunteers and suppcmtern. Their hard work and commitment have enabled Parity to maintain its high level of service, ensuring that our 8tudent8 continl￿ to maximise their capabilrfi88 and enjoy fulfilling Ilve8. De8Pite the obstscle8 we face, our m138ion remains stroTrJ and our impact within the communty is dear. l am (knply grateful to all who stsrKI wlth us as we look ahead with delermination and optimism. Owen Durrett Chaimmn Date: 3-19 Jx< Parityft)r Disability (Registered Nurnbew: 3584503- CharSty Number 10715711 PARITh Annual Report and Accounts for year ended 31 March 2025 PA@p.

Trustees, Report for the year ended 31 March 2025 The Board of Trustees The Board of Tru8t8e8 8ncompa8888 Tru6t8a Dlr8ctor6 and RokY868ntativ88 Mombor6. All Trustees are directors of the Company and the Trustee8' Rep(Yt also meets the requirements for a Directors, Report for Companies Act purposes. Truoteo Nama Office (If any) DAt68 appolntod Mr J O Durrett Chalmmn Mivd C Brunton Vice Chairnian Mr M B(wen Trea6ufer Mr6 L Anderson Mr 8 81ewett Mr M Hassett Mr S Master8on Appointed December 2024 Mr C Porter Mr D Randall Mr K Smith Representatives Rushmoor Borough Council, Hart District Council and SLwrey Heath Borough Council may each nominate o repre8entative. R•pMMntatlv• Nam• Cllr T Day Cllr L G￿enWaY Cllr H Vthlicmft Offlc• (If anyl Ru8hrThJor BC Rewesentative Rushrrwr BC ReweBentatlve Surrey Heath Rewesentative Dats• acted If not for •ntiro y•ar Appolnted June 2025 Until June 2025 Other Attendees Nam• Offic• (If any) Executive Director & Secretary to Board of Trustees Dates act￿ If not for entlfo yoaf Ms A Cooper Parityfor Disablllty (Reglstered Nurnber; 3584503- Charity Number 1071571) Annual Report and Accountsfor year ended 31 March 2025 PARITh Paep.

Legal and administrative details Registered Offlco 94 Vvhetstone Road Cova Famborough Hamp8hire GU149SX Reglstsrod Numbor 3584503 (England and Wales) Charity Numb8r 1071571 Auditorn Edwin Smith Chartered Accountant8 Statutory A￿lIt 32 Queens Road Reading Be￿shIre RG14AU Solicitorn 360 Law SeNice8 39 Guildf¢xd Road Llghtwater Surrey GU185SA Bankern COIF Charitie8 Deposit Fund St Alphage House, 2 Fore Street, London CAF Bank Limited 25 KIng8 Hill Avenue, ￿ng8 Hill, West Malllng, Kent HSBC 30 Prfnces Mead Shopping Centre, Famborough, Hampshire Parityfor Disability (Registered Number: 3584503- Charity Number 10715711 Annual Report and Accounts for year ended 31 March 2025 PARITh Pagp

structure, Governance and Management Governance Arrangements Gov•rning Documont Parity For Disabilty is a company limited by guarantee governed by it6 Memorandum and Articles ofAssoc1a￿n dated 1 October 1998 and amended to its current name on 16 July 2001. It is regl8tered a8 a charity with the Charity Commission. Wth the excepts.on of it8 employees, memLw8hip is open to all those interested in 8UPPOrting the Charl￿6 obj'edive. Trustees, Report and Financial Statements The Trustees present their Report and the audited financial statements for the year ended 31 March 2025 which also meet the requirements for a Directors, Report and accounts for Companie8 Act purp08e8. The financial statement8 comply with the Charities Act 2011, the Companies Act 2006, the Memorandum and Artides of Association and the Ststement of Recornrnended Practice applicable to charities preparing th￿'r accounts in accordan￿ with the Financial Reporting Slandard applicable in the UK and Republic of Ireland (FRS102) (effective 1 January 2019). Organisation The Charfty 18 admlni8tered by the Board of Truste88; during the 202412025 fi'nancial year there were ten Trustees. The Articl88 of Association make prov18ion lor a minimum of three Trustee6 and allow the maximum number to be detemiinod by the Board of Trustees. Additionalty, Rushmoor Borough Council, Hart District Council and Surrey Heath Borough Council may each nominate one representats've, The Board normally meets On￿ every Iwo month8. A management group has been put into pla￿ - it meets monthly covering finance and management, operations and 8ervice8. The Exe￿tive Director is appointed by the Trustees to manage all aspects of the Charity. To facilitate effe(the operations, the Executive Director ha8 dalegaled authority, within tem16 of delegation approved by the TnJ8tae8, for operational matter8. Governance Framework The Board of Trustees recognises that to deliver the Charity's Strategic aims, obJ'eGtive8 and priorities 8uccessfully, it needs Sound corporate govemance arrangements in place. Corporate governance is founded on laws, policies, processes, systems and behaviour8 and, together, they provide a system for the way in which an organisation is directed, administered and controlled. Parity'8 governan￿ framework sets out the roles, responsibilities, policies and procedures for Ihe effective and efficient conduct of its business. It is regularly reviewed so that it remains at the forefront of best pradice. Parity'8 Govemance Framework encompasses the following elements, defines the approach to govemance for each one and explalns dearly how these interact with each other: The Board of Trustees (The Goveming Body): The Board of Trustees has overall accountability for ever￿ling that Parity does. Suitably skilled and experienced Trustees set Parity's strategy and objectives. It has adopted a standard (the Charity G0Veman￿ Code) which sets out the principles, recommended practice and key outcomes expected from the Charity. Business Operations.. The Senior Managernent Team is responsible for planning and organising the resources of the Charity so that it will achieve the goals, objectives and aspirations as set out by the Parity for Di5al?ility Illeglstered Niiniber: 3584503 . Cl)arlty Niimber 107157 IJ PARITI Annual Report and Accounts foryear ended 31 March 2025 Pak7P.

Board of Trustees. They develop and implement starKlards, policies, procedures and plans that guide how the organisation does thing8 1 gets work done. Risk Management and Control: Parity has adopted an approach to managing risk that draw8 a dlstinclion beiween Strateglc Rlsks 8ignfficant game-changing risks that may impact on the achievement of Parity's strategic aim8 {and which have the potentlal to cau8e the Charity to cease to exist) and Operational Risk8 whith are day-l04ay rl8k8 whlch are mana￿d through business-as-usual proce88es and procedures. Independent A88urance: In fulfilling their legal duti88, Truste68 must 8eek infom)alion from senior management to assure themselves that the organi8alion is being run in a sustsinable, professional and intended manner in furthering its otlectives. Parity has implemented an A8suranc8 Frameworf( to facilitate this. Appointment of Trustees As set out in the Artides of Associalion. Trustees of the Board of Trustees are 8eleded by the membership al the Annual General Meeting. Trustees serve for a period of three years, but one third of the Executive mu8t retire by rolation, however, ￿tIring Truslee8 may offer themselves for re-election. The Trustees have the power to c￿0p1 members to the Board; however, CA)-OPted Tru8tees must offer themselve8 for eleclion at the next Annual General Meeting. All members are invited to nominate Trustees prior to the AGM. The Board of TruBtees has a65es8ed the range of 8pecia118t 8ki118 that are requlred for it to effectively perform its duties. It actively 888ks 6Uitable prospective Trustees to ensure this requirement 18 8atisfied. Trustee Induction, Capablllty and Tralnlng Induction tralnlng is provided for all new Trustees to ensure that the strong phi1060phy and ethos of the organi6ation 18 understood and accepted. They are briefed on Iheir legal obligations under charity and company law, the content of Ihe Memorandum and Articles of Associalion, Ihe legi8lation affeding disabled people, the committee and decision-making processes, the IxJsine65 plan and ffjcent financial perfomiancA of ￿ Charity. As part of the induction woce86, all new Trustee8 are given disability awarnne88 training and are required to Spend lime in each of the service provi8ion6, meet the other Tru8tses, key employees and volunteer8. The need for extemal training is 888e8sed and provided as appropriate. During Ihe last year the Board of Tru8tee8 initlated a review of the level of capabilty amongst the Trustees to identify areas where an Improvement In capats'lrty ig desirable. An adion plan 18 now in pla￿ to deliver the8e improvements. Related party transactions There We￿ no related party transactions for the year. Management of Risk Parity for Disabilty has a Risk Management Strategy which is set out in the followir¥J documents: A Risk Policy. that sets out Parity's risk aspirations and how things will be done, indudlng roles and responsibilities for managing risk. A Risk Management Framework for taking infomied decisions about the ri8k8 that affect Paritls objectives acro88 all organisational activities and for managing those risks once they have been taken. This covers the risk approach, the governance of ri8k, risk appetite and capacity, emerging and new risks and rlsk assurance. ParityforDlsabllity (Registered Number: 3584503- Charity Number 1071571) PARITh Annual Report and Accounts for year ended 31 March 2025 Pavp

In managing risk within the Charity, a distinction is drawn between Strategic Risks, which are defined as significant game<hanging ri8ks that may impact on the achievement of Parity's strategic aims (and which have the potential to cause the Charity to cease to exist) and Operational Risks which are day-to-day risks aNI whlch are managed through business-as-usual proce88es and procedures. The ri8k8 detailed below are a summary ofthe 8trategle rf8ks currenty belng faced by Parity. Ri8k8 to Financial Sustsinability These are risks that relate to whether the finan￿ of the Chaiity are being managed effectively 80 as to ensure that Parity can continue to operate and make an impact in the medium- to long-lerm. Fee Levels.. Parity'8 day 8eNice8 require a high staffing ratio which mean8 our overall cost base is driven by salary costs. Minimum living wage increases continue to drive up costs requiring funding increases. As a Charity we have slriven to manage costs without impacting on students. Fee increases were largely achieved during the year, but the proce58 IS time consuming and challervJing, In the short-tem this 81tuation is unlikety to improve and may pos6ibly worsen, given the fuNling conslraints faced by Local Authorities and the NHS. Loss ol Students.. Meeting the rwd8 of our Students requlres a high staff to Student ratlo. Student losse8 rAn result in short-temi increases in cos18 until either a new student 13 in place or stsffing levels are adjusted. We aim lo mitigate this risk by malntaining and managing a pipeline of new students. Government Policy: The Govemment'8 policies toward charities Significantly shape the sectorf6 landscape, impxtiNJ funding, regulations and OKA8rat￿nal frameworks. A8 of 2024, several key trends and policies have emerged, which have impacaed Parity. An increase in employer NICS was announced in Ihe 2024 Autumn Budget and took effect from April 2025. This rise in NICS comes along8ide the increase in the National Livlng Wage, which has created a compounded financial challenge lor Parity. The cost of employing staff has increased, which ￿Uld result in Guts In 8ervice8, reduced staffing and financial strain. These increases disproportionately affect charitles such a8 Parity who rely on lower-wage workers and come at a time of high demand for their 8eNic8s. The approach has been to pas8 on the8e increases to our funder8 thn)ugh the annual fee InGrea8e proce88. Central and Local Govemments in the UKfavour a policy of 8UPPOrted living over traditional day 88rvices for people with leaming disabilities arKI other complex needs, refiectlng a shfft loward8 personalisath'on and independent living. though funding limitations and a lack of quality assurance for both BeNice types remain significanl challenges. Parity is continualty evaluating how it meets the needs of individuals and, this confirms that our approach 16 the be81 way to meel these needs. The challenge is to engage wth our funders to C(Mnmunicate this to them. Voluntary income.. Our funders will not pay for key added value services. Instead, fundraising18 undertaken to cover services that are not statutory responsibilities. Our fundraising strategy is to maintain a mix of income streams including shops, company, community and irKlividual donations, events and gran1Ma￿.ng bodies. We aim to maintain Sufficienl reserves to offset any 8hort- temi funding 8hortfalls. Maintaining reserves: The Chanty requires adequate reserves to mitigate again8t the uncertainty of fund- raising, ￿tential losses of students and other UnexF￿ted events. They are also necessary to fund improvements to the service such a8 the increasingly urgent need to migrate the Sl Martin's servke to a more apwoptiate location. Financial mismanagement and control failures: Vlhile there are strong contro18 over the bank accounts, full segwation of duties is difficult becau8e of the smam team. Risks are Mitigat￿ through a combination of regular financial review by management, documented procedures and a regime of controls and checks. Parity for Disability lflegistered Number: 3584503- Charlty Number 10715711 Annual Report and Accounts foryear ended 31 March 2025 PARITI Pa@p.

Risks to Perforniance and Management Service Levels: Failure to maintain the quality of {￿r Servi￿ puts both our reputation and our day Servi￿ at risk We mitigate this ri8k through careful staff recruitment, ongoing Iraining, comprehensive policies and procedures, rigorous CA)ntrol and ched(ing framework and intemal indepeThJent assurance activities. While Paritls day 8eNice8 are currently outside the scope of the Care Quality Commission (CQC) a lot of work has gone into ensuring our 8eNlce mee18 CQC standards. Safeguarding Adults and Chlldren: Safeguarding means protecting an individual's right to live in safety, free from alxjse and wled. It is at￿ut People and organisations working together to prevent and stop both the ri8ks and experien￿$ of abuse or neglect. Paiity has reviewed and updated ts Safeguarding Policies and Procedures and supports this with regular training. Operational controls are in place and regular complian checks are undertaken. Our safeguarding requ4￿Ments and the a880ciated contro16 apply to any member of Parity staff or volunteer in any location where they are in contact with any individual who 16 likely to be vulnerable. Staff Recruitment and Retention: Paiity is totslly del￿nt on our staff to maintain the quality of our service. We recruit carefully to ensure that our staff a￿ committed lo Parity's Standard8. There are a number of factth3 that impact on our abilty to recruit arKI retain staff, indudiNd general economic CA)ndition8, low unemployment rate, inflation pushing wage expectabons. care not an altractive sector compared to others and the Inability to match remuneration of other organisations, In cornmon with most of the care sector, our salaries are competitive ralher than generous, which make6 8taff retention an ongoing thallenge. Risks to Operations Appropriato preml8es and facllities: The expedation8 of our 8tudents have increased in recent years wilh the use of technology. Thi8 18 particularfy relevant for the St Martin's day 8ervic8 which is delivered out of a church hall where staff have to sel-out and pack away all equipment every day. More Guitable premises hav• been Klentified and we are now in advanced negots'ations for a site in FamtK)rough. Loss of premlsoslequipment failure: There is insufftient capacity to accommodate one of the day servic￿5 in the other Iwo 8eNice8 for anything longer Ihan a day or two. We mitigate against Ihi8 risk by regular health and safety checks and ongoing maintenance of our buildings and equipment. We are insured against fire. theft and business losses. A Business Continuity Plan 18 in place which covers len Separate risk Scenarios. including two relating to cyber Security incidents. Informatlon Technology: IT Is Important, but nol critical to Parity's operations. We mostly use standard offi application6 and our systems are maintained, secure and regularly backed up. We have been investing in our lnfrastru￿Ure to improve functionality and resilience. O bjectives and Activities The Charity's objective as stated in the Memorandum of Assoclation18: 'To promote the care. welfare, interest, treatment, education and advan￿fflent of adults and children with cerebral pa19y or a related disability or olher severe or multiple disabilities.. The Chatity's vision is a Society where.. The equality, rights and dignity of children and adufts with profound and multiple di6abilrties are understood and fully accepted People with multiple disabilitie8 are afforded the opportunity to explore their potential People with multiple disabilities become an integral part of their communlty The Charity's mission is, EX￿llenCe in 8ervices and BUPPOrt for children and adults with multiple disabilities, their families and carers.. The Charity aims to provide ploneering setvices that are completely responsive to the needs of an individual, their families and carers to help them achleve their potential and enjoy a qualty of life that others take for granted. The philosophy of the service has the tenets of Equality, Rights and Dignity. Parity for Disability IRe8lStered Number: 3584503- Charlty Number 1071571) Annual Report and Account5 foryear ended 31 March 2025 PARITh Pagp. '. 9

Party for Disability Se￿iCe provision con8i8ts of: Day servi￿8 In Famborough, Cambertey and Mytchett Music therapy seNice re appropriate outreach support for the student Where possible to prov*Je infomiation and support Achievements and Perfomiance t￿ring the year, in line with the ￿sInesS ￿n, the Charity achieved the followiNJ under each ol the main Strands. 1. To maintain and enhan￿ the quality of our pioneering services Our day setv1￿ staff have continued to 8trengthen their exp8rti86 by undertaking Haalth and Social Care Diplomas and a range of other relevant qualffications. This investment in staff development ensures the highest quality of support for our student8. We have also invested in a new Employee Assistance Progrdmme for all Over the past year. stsff and 8tudents have expanded the range of actNitie$ on offer, encouraglng creativity, independence and community engagement. Opportunities have induded gardening, cooking, art. sailing with Sailabilty and meal planning with batch cooklng. The Soundbath project has developed signifKantty, with 8tudent8 reP￿ing g￿al benefrt8 to their wellbeing. We were th￿ghted to h08t our inaugural Parily Fest, bringing a festival experience to students arKI their friend8, as well as a 6e(i86 of open day8 to showcase talenls to visilors and guest8. A high1￿ht of Ihe year was the visit frorn the Duthes8 of Edinburgh, wamity welcomed by Students and Staff alike. Communication remains central to our work Staff have created tallored 8yStem8 Such as 'now and next. boards, choosing boards and personalised communication books to wpport 8tLKlent8' indlvidual needs, We al80 carrled out a major update to our Indivldual Programme Plan (IPP) recording 8y3tam, improving the way track progress and athlevements. Our Lott8ry-funded Heatth and Wellbeing Officer p08t 8UCC888fully achieved rt6 year-lwo objectives, ensuring 6tudent6 were supported to acce88 essenlial community service8 and resources. Specialist input through music therapy has remained an essential part of our provision, supporting Students, mental health, emolional wellbeing, and communication needs. This year, we were pleased to expand the seNice wilh Iwo addilional se88ional thera￿sts, enabling us to provide therapy for both in-hou8e and extemal dients. Finally, we undertook a cornpreh8n8ive review of our policie8 and procedures, introducing assurdnce FYoce8se8 to fvrther strengthen the quality and safety of our services. 2. To ensure a sustainable financial position This year, we continued to ￿lon118e strong financial management lo safeguard the long-term suslainabilty of the Charty. Careful oversight allowed us to achieve a modest surplus. ensuring thal we can ￿inveSt in our services and maintain a secure foundation for the future. The introduction of a dedicated Finan￿ Manager has been central to this progress. Enhanced budgeting, cost forerAsting and a thorough review of financial controls have strengthened our decision4naking. Regular, acce88ible reporting now provldes senior leadership wilh Glear Insights, enabling timely actions on cost management and resource allocation. Alongside Ihis, we have maximised investment income and taken a proactive approach to debt management. Parityfor Disability (Registered Number: 3584503 - Charity Number 10715711 PARIT Annual Report and Accounts foryear ended 31 March 2025 Paop ln

To support future sustainability, we have successfully negotiated fee arrangemenls and restructured our fUndraisi￿j function. The creation of a Grants Officer role has enhanced our ability to secure funding, while our supporter base has grown alongside the continued commitment of long-standing doniys. Together, these measures have strengthened our financial p08ition and created a more resilient platfonn from which to deliver our mlssion In the years ahead. 3. To build purpose-designed premises in which we can provide and expand high-quality services, which are responsive to the specific needs of the person We are excited to have identified a feasible new site in Famborough, a fomier kitchen showroom on Medway Drive, ￿lch offers great potential for expansion. We are currently working to secure a 15-year lea￿ with one-year rent-free period. Initial surveys have been completed and refurbishment quotes obtained. At the Same lime, we have continued to improve our existing pramis88. Thanks to Secured funding, we have been able to invest in upgrades including air conditioning, garden irnprovements, sensory facilities and therapy equipment, induding a new Motomed bike - all enhancing the environment for our students. 4. To publiGi5e and promote awareness This year we have worked hard lo rd18e awarene58 of the188ues faced by people with wofound arKI multiple dlsakn.li￿ and, to strengthen our voice wrthin Ihe 8ector. team contributed to forums induding the Rushmoor Acc888 Action Group, the Hampshire Leamlr¥J Di8abilily Partnerghip Complex Needs Group and, the national Voluntary Organisation8 Disability Group. Public engagement has been an important part of our work. The Vi8it from the Duchess of Edinburgh attracted national press coverage, bringing 8ignifKant recognits'on to our Charity. We a180 mainlained strong connects'on6 with specialist 8chools and colleges, attending tranpilion events and welcoming vists from staff and familie8. We remaln committed to supportlng the next generation of professiona18, continuing to host Student Nurse placement6 to build understandirvJ of working with people with profound and multiple di8abilitie8. To strengthen our communirAtion8, we relaunched our Charity website and expanded our social media pre8encA, helping us reach more families, Bupporters and partners than ever before. Financial Position and Reserves There was a 6urplu8 of £15,351 in unrestricted funds and a deficit of £13,840 in restricted funds for the year. The Charity's reseNes policy focuses on the level of 'free' reserv88. Free resetV88 exdude r8Stricted funds and, al80, that part of general fund8 Used to acquire r￿ed as88ts. The Charity retains 'fre8' reserve8 for two main reason8: To managa the risk to which the Charty 18 exp08ed in the course of its business (including safeguarding activities) funded by volatile voluntary income 8trearns or by other source6 that may be reduced or withdrawn. To ffinan￿ future plan8 in line with the Charity's aims and strategic vision. This is primarily concemed with the acquisition of dedirAted premises and development of services. The Directors and Trustees consider that in order lo meet Ihese needs, arKI to operate effectively, the Charity needs sufficient reseNes to cover between 2 and 4 months of expenditure - £300,000 and £600,000. Free resetves increased by £23,007 to £457,893 at 31 Marth 2025 (compared with £434,886 restated at 31 Marth 2024) which is towards the middle of the range of the free reserves the Trustees consider necessary. The Directors and Trustees will seek to continue rebuilding re8erve8. Parlty for Dlsability (Reglstered Number". 3584503- Charity Number 10715711 PARITh Annual Report and Accounts for year ended 31 March 2025 Paop. 11

Cash r88erv88 are plar2d in intwest&aring deposits with HSBC. CAF Bank and longer-tsnn deposits with Charthes Official Investment Fund (COIF). Remuneration Policy The Charily aims to pay competitive salaries to It8 Staff based on the role undertaken. Staff are paid a basic salary plus overtime as appropriate. The Charity operates a workplace pension Scheme wfiere relevant 8laff are automaticalty enrolled. In line with the minimum legal requirement, employer and employees contribute 3% and 5% d eaming8 respectively to the pension fund. The Ex￿tive Director makes salary reoimmendations to the Tru8tees for approval. This is broadly based 8gainst market rates and affordability. The Executive Directorfs remuneration is detemiined by the Trustees based on the joint recommendation of the Chaimian, Vice Chaimian and Treasurer. None of tl Tru8tee8 are remuneratal. Plans for future periods Looking thead, wa are commltted to building on our progres8 by advanc4ng the move of our Camberfey service into new wanises and engurfng that ow facilities and equipment are modem, accessible and fit for purpoBe. Str8ngtheniffj finanaal stability remains a key wionty and wa will continue to expand our fundraising capa￿.￿lIeS, MKI￿ling exploring innovalive approache8 8uch a8 uowdfunding. We forese8 that it will become Increasingly important to develop our ats.lty to generate rA)re costs ftmding. Alongside diversifying income from I￿r chanty shops and enhanang our online plalfomis, ￿ plan to refresh our website and materials to better engage Mth 8UPPOrter8 and the wider cornmunity. We w11 a180 embed a nthy govemance and aswrance frameworf(, inveBt In Staff training and deVelO￿ent and. expand student numbers to extend our impact. Importantly, we will continue to champion awarene88 of profound and muftiple disabilty, fosteriNJ greater 80cial cohesion and und8r8tanding within 8ociety. Charity objective Parity for Disability is dedicated to tran8fomiing live8. ￿thOut the rfghl 8UPPOrt, the life of a per80n with muhl dISab￿ltieS becom88 limited and lonely. Meaningful social contact, leaming, achieving and experiencing the worfd all become impossible. Parivs Services are there for peo with multiple disabilities, their families and carer6. Parity's mission is e￿llen￿ in services arml 8UPPOrt f(K children arKI adult8 with multiple disabllitie8. Iheir families and carers To provide ploneering 8eNices that are cornpknly responsive to the needs of an individual in order to help them achieve their polential Charitable purpose wrthin ts Charity Commission's guidance on Ch￿itable purposes Ihe tharity work 18 defined urKler Iwo main headings: The relief of those in need by rea80n of disabilty The prOmot￿n of equality and diversty Public benefit The TrLffjtees have complied with Chaiitie8 Act 2011, with regard to the Chaiity Commission guide on public benefit. The key benefits a￿ outlined below. Parity for Disability (Registered Number: 3584503- Charity Number 10715711 Annual Report and Accounts foryear ended 31 March 2025 PARITI Paep. . 12

Identifiable benefits and relationship with Charitsble Aims How wo deliver benefits through our actlvities 1. Provision of day services The day service8 are d88igned to addr888 tha needs of adults aged 18+. All the people using the service8 have significant phy8KxI and leaming disabilities. often with 8en80ry impaimwnts and need support wth communication. All students need substantial support in all aspect8 of daily lrfe. Each student has an irKIivKlual programme plan deslgned to: help eath person to reath their individual [￿ntIal by addressing their intellectual, physical and emotional needs give eath person access to a quality of life often taken for granted by their non418abled peer8 Live access to the wider cxKnmunity FKovide the seNice in an environment of equality, rights and dignity 2. Music Therapy Service Thi8 service addresses the need8 of children and adu118 of all ag88 wilh a wide range of complex condilions. Highly Skilled music theraplsts aBsess each person's needs and develop an approach 8pecificalty designed for that pernon. 3. Youth Adivity Scheme Thi8 8ervice meets the need of young people with profound and muftiple disabilities during the Easter a￿1 Summer 8th001 vacations. They are 8UPPOrted by trained staff who Share their young oullook and, they are encouraged to make cholce3 about activrtie8 in whith tlw wish to participate, these frequently indude accessing the wider communrty. 4. Raising Awareness The Ch8rity works by various means to raise public awareness of the need8 of the 8tuden18 and further people who have profound and muftiple leaming disabilib"es, in a number of key areas. These benefits are in line Mth the Charity'8 Memorandum of Association which ststes that in fvrth8rance of the charitable oty'eds the Charlty may: provide, maintain and conducl dinic trealments, tralning cenlr88 arKI workshops, educati)nal facilitie8, play schools. nurseries, amployment (xntre8, holiday camps and homes, dubs. hostels and other foundations provide and encourage the provision of Ihe facilities for diagnosi8, medical, physical and Surgical treatment wilh all necessary appliances, physiotherapy, speech therapy arKI education collecl and disseminate information relating to the care, education, treatment and rehabilitation of people with ¢e￿tsral palsy and ￿lated disabilities or other unrelated severe and multiple disabilities Allgnment with Charity Commission Benefit Guidance 1. Beneffts must be balanced against any detriment or hami The Charity is not aware of any detriment or hami that results from its charitable work. 2. Benefits must be appropriate to the aims Services are available to all thildren and adutt8 With profound and multiple di8abilities provided they can tenefit from them. ExPer￿nce has shown that provision foi people with very challenging behaviour would best be made in a dedicated Centre, however, we do not currently have the financial re8ource8 to start such a Centre. Parityfor Disability IRe8lStered Number: 3584503- Charity Number 1071571) PARITh Annual Report and Accounts for year ended 31 March 2025 PAgp.

1. Benefrt to a section of Ihe public. The opportunity mu8t not be unreasonably restricted by geographical or othet restrictions or by abilty to pay any fee charged The￿ are no geographical restridions, only the distance ttwt is reasonable to expect a person to travel in order to access the service. Part of the cost of the day and yOLrth acbvity services is met directly by statutory sefvices or by the individuals themgefve8, rf they are in receipt of direct payments from social Services. The remainder of the costs induding all the cost of therapie8 is met by fvndraising. A f88 for mu8ic therapy 18 charged; howaver. the Chanty fundr8ises specAfically to 8upply places for families who are unable to pay.
2. People in poverty must not be excluded from the opportunity to benefit The funding mechanisms described above ensure families in poverty are not exduded and we ty to maintain hardship fund to a88i8t f8milies who need help.
3. Any private benefits must b8 incidental There are no wivate benefits Parityfor Disability IReg15tered Number: 3584503- Charity Number 10715711 Annual Report and Accounts foryear ended 31 March 2025 PARITh Paee. 14

Trustees, responsibilities in relation to the Financial Statements Statement of Directors, and Trustees. Responsibilities The DireGlors and Trustees are ￿sponSIble for preparing Ihe Dlrectors, and Trustees, Report and tha financial statements in accordance with applicable law and regulations. Company Law requir88 the Diréctors arxl Trustees to prepare financial ststement5 for each financial year. Under that Law ts Directors and Trustees have elected to prepare the financial 8tatements in accordance with United Kingdom Generally Accepted Accounting Practic6 (United Kingdom Accounting Standards and Applicable Lav), induding Financ￿1 Reporting StarKlard 102: The Financial Reporting Standard applicable in the UK and Republic of Ireland (United ￿"ngdoM Generalty Accepted Acc￿nb"ng Practice). Under Company Law the Directors and Trustees must not approve the financial statements unless they are satisfied Ihat they give a true and fair view of the slate of affairs of Charity and of the surpkts w defitil profit or loss of the Charity for that period. In prepanng Ihe financial statements the Directors and Truslees are required to: 8elecl suitsble accounting policies and Ih8n apply them consi8tently obsefve the methods and pnnciples in the Charrties SORP make judgements and estimates that are reasonable and prudent stste %￿her applicable UK Accounting Standards have been followed, subj'ect to any mknial departures di8dosed arKI explained in the financial statements; and prepare the financial Statements on the going c￿nCern basis unl883 it Is inapprowiate to pre8ume that the Clxnpany will continue In business The Directors and Trustees are rnspon8ible for keeping adequate accounting records that are gufficient kn show and explain the CompanV8 transaction8 and disdo6e with reasonable aGcuraGy at any time the financial position of the Charity and enable them to ensure that the financial 8tatement8 comply with Ihe Companies Act 2006. Try are also responsible for 8afeguarding ts as6et8 of the Charity and hence for taking reasonable 8tep8 for the prevention and detection of fr8￿1 and other irregularitss. The Trustees are responsible for the maintenance and integrity of the corporate and financial informalion included on the Charitable Compan￿5 website, Legi8latlon in the United Kingdom goveming the preparalion and dis8eminab.on of financial 3tstements may differ from legislation in otherjurisdictions. Statement of Disclosure of Infonnallon to Audltors The Dlrector8 and Trustees of the Company who held office at the date of approval of thls Annual Report confinn that.. 80 far as they are aware, there is no relevant audlt Infomiation of which the Companls aiNJilor5 are unawate. and they have taken all Ihe steps that they ougm to have taken as Directors and Trustees in order to make them8elve6 aware of any relevant audit infomiation and to establish that the Compan￿5 auditors are awa￿ of that information. Small Company Rule8 This Report has been PrePa￿d in accordance with the special provi6ion8 relating to companie8 subject to the small companies regirne wilhin Part 15 of the Companies Act 2006. Auditors A resolution will be proposed at the Annual General Meeting that Edw'n Smith be re-appointed a5 Auditors to the Charity for th8 ensuing year. y order of the TnJstees J O Durrdt- Chaimian Parityfor Disability (Registered Number: 3584503- Charity Number 10715711 PARIT Annual Report and Accounts foryear ended 31 March 2025 Paop. 15

Report of the Independent Auditors to the Trustees of Parity for Disability Opinion We have audited the financial statements of Parity for Disability (the 'Charity') for the year ended 31 March 2025 which comprise the statement of financial activities, balance 8heet, statement of cash flow8 and notes to the financial statements, induding a summary of significant accounting policie8. The financial reporting framewotk that has been appk'ed In their preparation is applicable law and United Kingdom Accounting Standards, induding Financial Reporting Standard 102.. The Financial RewtiThJ Standard applicable in the UK and Republic of IrelarKI (uni￿ Kingdom Generally Accepted Accounting Practice). In our opinlon, the financial statements: give a true and fair view of the state of the Charity's affairs a8 at 31 Marth 2025 and of its incorne and expenditure the year then ended have Ixen properly prepared in accordance with United Kingdom Generally Accepted Accounting Pracice have been prepared in accordance with the requirements of Ihe Companies Act 2011 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 de8crlbed in the Auditorfs responsibilities for the audit of the financial 6taternent8 sectlon of our report. We are independent of the Charity in accordan￿ with the ethical requirements that are relevant to our audit of the financial Statements in t￿ UK, including the FRC'S Elhical Standard, and we have fulfilled our other elhical responsibilities in accordance with these requirements. We believe that the audit evidence we have oblained is suffioent and appropriate to provide a baBi6 for our opinion. Conclusions relating to going concern In auditing the financlal Statements, we have conduded that the D1￿clOr8, use of the going concm basis of accounting in the preparation of the finanaal statements is appropriate. Based on the work we have perfomied, we have nol identified any material uncertaintie8 relatirvJ to evenl6 or condrtions that, individually or collectively, may cast Bignfficant doubt on the Charity's abilrty to continue ag going concem for a period of at least 12 month8 from when the IlnanGial statements are authorised for i88ue. I￿r responsibilities and the respon6ibilitie8 of the Dire(knr8 wlth r88pect lo going concem are described in the relevant 8ection6 of this Report. Other Information The Trustees are responsible for the olher infomialion. The other information comprises the infomiation induded in the Annual Report other than the financial statements and our Auditor's Report thereon. Our opinion on. the financial statements does not cover the other infomation and. except to the extent otherwise expliciuy stated in our report, we do not express any fonn of assurance condusion thereon. In connection with our audit of the financial Statements, our responsibility is to read the other infonnats.on and, in doing so, consider ￿ether the other information is materially inconsistent with the financial statements or our knowledge obtained in the audit or otherwise appears to be materially misstated. If we identify suth material inconsistencies or apparent material misstatements, we are required to detemiine whether there is a malerial misstatement in the financial 8tatements or a malerial misstatement of the olher 1rrfom￿ti0n. If, based on the work we have perfomRd, we condude that there is a material misstatement of this other infomiation, we are required to report that fact. We have nothing to report in this regard. Parltyfor Disability IRe8iStered Number.. 3584503. Charity Number 10715711 PARITh Annual Report and Accounts for year ended 31 March 2025 Paep 1fi

Matters on which we are required to report by exception In the I￿ht of the knowledge and understsn(fing of the charity and its environment obtained in thè course of the audit, we have not identified malerial misstatements in the trustses, ffjport. We have nothing to report in respect of the foll￿1ng matter8 in relation to which the Charities (Accounts and Reports) Regulali)ns 2008 require u8 to report to you if, in our opinion: •the infomiation given in the trustee8' report is inconsi8tent in any material respect with the financial 81atement8,' or •SLrfficient accounting records have not been kept; or •the financial statements are not in agreement wfth the aC￿untIng record8: or 'we have not rec£ived all the informats.on and explanations we require for our audit. Responsibilities of the Trustees As explained more fully in the Tru8te8s' responsibilities staternant (set out on page 13), tl Tru8tee8 are sponsible for the preparation of the financial 81atements and for being satisfied that they give a true and fair view, arKI for such intemal control as determine 18 nece88ary to enable the preparation of financial statements that are free from material misstatemenl, whether due to fraud or error. In preparirvJ the fmancial statemerrt8. the Trustees are re8pon8ible for a88e88ing the Charity'8 abilily to contsnue a8 a going concem disclosing, a8 applicable, matters related lo a going concem and using the going concem basi3 of a¢counts"ng unle85 the Twstee8 either intend to Ilquidate the Charty or to ce88e operations or have no reali8ts'c altemth but to do so, Our responsibilities for the audit of the financial statements The Trustees have elected for the financial statements to be audited in accordance with the Charities Act 2011 rather than the Companie8 Act 2￿6. Accordlngly, we have been appointed as audltor under 8ectlon 144 of the Charities Act 2011 and report in accordance with regulation6 made urnler section 154 of that Act. Our obiective8 are to oblain reasonable assurance about whether the financial 8tatemants a8 a whole are free from material misstatement, whether due to fraud or error, and lo issue an Auditorfs Report that indudes our opinion. Reasonable a88uranc8 18 a high level of assurance kxrt is not a guarantee that an audit conducted in accordance with ISA8 (UK) will always detect a material mi88tatement when il exists. Misstalements can arise from fraud or error and are con8idered malerial if, individually or in the aggregate. they could reasonably be expected to infiuence the economic decisions of users tsken on the ba818 of these financial 8tatement8. Irregularities, including fraud, are inslance8 of non-complianc& with laws and regulations. We design procedu￿9 in line with our ￿SpOnsibl11t18$, outlined above, to detect material misststements in respect of Irregularities. induding fiaud. The extent to which our pi(ycedures are capable of detecb'ng irregularrties, including fraud is detailed below. Explanation as to what extent the audit was considered capable of detecting irregularities, including fraud The objectives of our audit in respect of fraud. are lo identify and a88ess the risks of material mlsstatement of the financial statements due to fraud. to obtain sufficient appropriate audit evidence regarding the assessed risks of material misstatement due to fraud, through designing and immenting appropriate responses to those a88e98ed flsks; and lo respond appropriately to instanc88 of fraud or suspected fraud 1denlff￿d during the audit. However, the primary ￿spOnsIbl1ty for the preventlon and detection of fraud rests with bolh management and those charged with govemance of the Company. Our approach was as follows: Parityfor Dlsability (Registered Number: 3584503- Charlty Number 1071571) PARITI Annual Report and Accounts foryear ended 31 March 2025 PaEp 17

We obtained an understanding of the legal and regulatory requirements applicable to Ihe Charty and considered that the most significant are the Companies Ad 2006, the Charities Act 2011, UK financial reporting Standards as issued by the Financial Repx)rting Council and UK taxation legislation. We obtsined an understanding of how the Charity complie8 With the8e requirements by making enquirie8 With management and those charged wth govemance. We com)borated our enouirtè8 through our review of the Trustees, meetiry minutes. We assessed the susceptibilty of the financial slatements lo material mi88tatement, including how fraud might OGcur by considering the key risks impacb"tvJ the financial statement6 and documenting the controls that the Charity has 88tabli8hed to athyress risks identified, or that otheThvise seek lo prevent, deter or deted fraud. In our a88e88ment we considered the ri6k of management override. Our audit ocedures included testing manual joumal8, induding Segregation of duties. We inquired of management and th08e charged wlth governance a8 to any known in8tance8 of non- compliance or suspected non-compliance with laws regulations. Based on this understanding, we designed 8pecific apwopriate audit procedures to identlfy Instan￿5 of non-compliance with laws and regulations. This induded makj'ng enquiries of management and those charged with govemance and obtaining addilional cwoborative evidenc as required. A further description of our reBponsibilitie8 for the audit of the financial statements is located on the Financial Repofts"ng Council's website at: [w¥vw.frc.org.uklauditor8respon8ibiliteB]. Th18 de8CriPtion forms part of our Auditorf8 Report. Use of our Report This Report is rnade solely to the Charity's Truslee8, a8 a body, in accordance with section 144 of the Charities Act 2011 and the regulations made under sectlon 154 of that Act. Our audit work has been undertaken so that we might state to the Charity's Tru3tees those matters we are required to 8tate to them in an Auditorfs Report tnd for no other purpose. To the fullest extent P8miitted ty law, we do not accept or a88ume respO￿lb11ty to afiY￿e other than the Charily'8 Trustees as a body, for our audit worf(, for this Report, or for the opinions have fomied. Edwln Smith Chartered Accountant8 sla￿tory Auditor 32 Queens Road Reading RG14AU Date: • Parity for Disability {Re8iStered Number: 3584503- Charity Number 1071571) PARITh Annual Report and Accounts for year ended 31 March 2025 Paep. 1R

Statement of Financial Activities for the year ended 31 March 2025 Unregtrlcted Fun418 Ro8trtcted Funds 3110312025 Totsl Fw 3110312024 Tolal Fun Reststed IMCOA Donaliorn arnl legxl•i Ouw adlvill 87.765 165.389 253.154 1,579.924 43,435 1312CrtI 165.389 121823 182.519 c(xno frthm lundrni•lng and tsadlng In￿m8 from dMrflabl• Kliviti 43.435 1￿9,934 1.530,923 7,732 1,843,Wl Im)ffle fiom IN￿lmO Tol•l 17 1,859,133 43fv35 1,W660 EXPENDrfuRE Rai8irw fLnl• 3,6 231. 1,812,278 1W,782 231, 1 ffigJ51 I.￿0,887 215,021 1.578.247 1,791288 57.075 57,076 Totsl 17 Net In¢omel(expondtturel for the rnportffig perlod 15.351 (13,640) 1.711 50,729 Tolal brow fomrd 199,734 840,037 TOTAL FUND8 CARRIED FORWARD 861,664 186,094 Th8 Statement of Financial Adivitie8 indude8 811 galn8 and 1058es recA>alli8ed in the year. All in(x)me and experKlitwe 18 darived fr￿￿ contlnulng actNitle8. Parityfor Disabillty (Registered Number: 3584503- Charity Number 1071571) PARITh Annual Report and Accounts for year ended 31 March 2025 Paop

Balance Sheet for the year ended 31 March 2025 Re•trlctad Funds 3110312025 Total Fund• 3110312024 Total Funds FIXED ASSETS Tarylbkn a880ts 11 203.761 58.5Bg 28LI,350 248.781 CURRENT ASSETS Debtorn Cash at bonkand in IWKI 12 174,￿0 503.801 678.701 174,9LX) 132.392 129,505 129,505 eth.2 817.975 CREDITOR8 Arnotytt8 faWr¥J ¥Attln 0￿ year 13 {168.6781 (1e8.878) (10BW91 NET CURRENT ASSET8 510,023 129.505 839,528 TOTAL AS8ETS LES8 CURRENT LIABILITIE8 713.784 186,094 889,878 898.167 PROVISIONS FOR LIABILITE8 Amourtl fallrvJ aftér tsn om year 9,14 (52,130) (52,130 (52,130) NET A8SETS 881,6S4 186,094 847,748 FUNDS U￿eBtrICt0d Restrlcted Fm11 TOTAL FUNDS 17 17 e81,654 1a6.L194 199.734 The Charitable Company is entitled to exemptlon from audit urKler Section 477 of the Companie8 Act 2006 for the year ended 31 March 2025. The members have nol deposrted nolice, pursuant to Sectlon 476 of the Companie8 Act 2006 requirirwJ an audit of these financial statements. Tho Tru8tee8 acknowledge thelr re8pon8lbllitie8 tr. en8uring that the Charitable Company keeps accounting record8 that comply with Section8 386 and 387 of the Companie8 Act 2006 and preparing financial statements which give a Irue arKI fair view of the 8tate of affairs of the charitable company as at the end of each financial year and of it8 income and expendtture for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, 80 far as applicable lo the Charitable Company These financial statements have been audited under th8 requirements of Section 154 of the Charities ALt 2011. These financial 8tatements have been prepared in accordance wilh the Special provisions of Part 15 of the Companie8 Act 2006 relating to small charitable companies. The financial staternents were approved ty the Board of Tru8tees on 30° September 2025 and were signed its beh Ifb J O.Durre Date: Chai a) Parfty for Dlsability (Registered Number: 3584503- Charlty Number 1071571) Annual Report and Accounts for year ended 31 March 2025 PARITI Paep .' 2n

Statement of Cash Flows for the year ended 31 March 2025 Unmtrkted FundB R88trtcied 3110Y202S 3110312024 Funds Totsl Funds Total Fund• Net ￿$h (￿￿ Inywovided ty operatsry acti¥ili8S (42,910) 2,342 (40.568) 28.045 (37,754) {12,459) 7,732 {16,604> 121,3311 PLrdMeof m111b￿ aThl ID8Crna•0￿q￿rnd•o In ¢a•h and ca•h oquTr•aknl• kn th• pwk)d 12,547) (19812) (35,207) (318601 Caoh at b8rf(arNI in haThY at ts of tvyknfVJ pU￿d Cash at IJarf(arnl In at of reporb'ry wiod In txh at b8rt( WNI wi hwxl in IIE re&K)rtiTrJ pthiod 523.213 503,801 (19A12) 1S2,370 129,505 1&086) 7CO.914 685,583 142m Reconclwatlon of not kn¢omel{expendlture) to net cash Ilow from operatlon a¢tlvldg3 Net lortte repDrtlTrJ p8riod 15,351 10.203 (26,045) (42, <11640) 15.982 60.729 25,678 (7,732) (1.983) {79.151) 112A591 28.1&5 (28.LMS) Irueale Incredto N•t ca•h Iw•dypThthd ty opw•lno •cl>• 42.910 2y2 Parityfor Disability (Registered Number: 3584503- Charity Number 10715711 Annual Report and Accounts for year ended 31 March 2025 PARITI Pao?. 21

Notes to the Financial Statements for the year ended 31 March 2025 1. Accounting Policies Basés of proparation The financial 6tstements have been prepared in accordance with Accounting and Reporting by Charilies: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable to the UK and Republic of Ireland (FRS 102) (effeclive January 2019) - (Charities SORP (FRS 102)), the Financial Repor￿.ng Standard appllcable in the UK and republic of Ireland (FRS 102) and the Companie8 Act 2006. Parity for Disability meals the definition of a public benefit entity under FRS 102. A888ts and liabilities are initi.ally recogniBed at historical c08t or tran8aclion value unle8$ OthenNise stated in the relevant accounting policy note(8). Prepaiatlon of tho accounts on a golng concern ba818 The Tru8tee8 consider that there are no material uncertainties about the Charitable Compan￿8 abllfty to continue a8 a going concem. The Trustees do not consider that there are any other 60urceB of estirnation uncertainty at the reporting date that have a significant risk of causing a material adjustment to the carrying arnounts of a88et8 and liabilities within the next reporting period. Fund Accountlng Unrestricted fund8 are donations and other incomlng resources available for use at the discretion of the Tru6tees in furtherance of the objectives of the Charity. Restricted fund6 are tho80 donated for use in a particular area or for specific purposes. Re6triction8 arise when specified by the donor or when fundB are raised for re8tricted purposes. Restricted fund balances used to purchase fixed a88ets are reduced in line with the underlying depreciation charge. Income Income is recognised when the Charity has entitlement to the fund8, any performance condltions attached to the income have been me( it 18 probable that the income will be received and that Ihe amount can ba measured reliably. Income from Govemment and other grants. whether capital or revenue grants18 recognised when the Charity has entitlement to the funds. any perfomiance conditions attached to the grant8 have been met, it is probable that the income will be received, and the amount can be rnea8ured reliably and 18 not deferred. Income received in advance of the provision of a 8pecified service18 deferred until Ihe crlteria for income recognitson are met. Donations and Other Income Donations and other income are recognlsed when they become due arKI credited to the 81atement of financial activities. Any donations received for specific time restricted purposes are carried foThvard as deferred income arKI matched with related expenditure. Glfts In-Kind In-Kind donats.ons of goods and items will be reflected in the accounts as 1)oth income arKI the associated expenditure. The value 18 detemiined based on the ￿Sonable estimated open market value of the item. Gifts of service8 in the fomi of time will not be treated as voluntary income. The gifts donated to charity for res818 in shops are shown as Shop income. Parityfor Dlsability (Registered Number: 3584503- Charlty Number 1071571) PARITh Annual Report and Accounts foryear ended 31 March 2025 Paop

Interest recelvable Interest on fund8 held on deposit is included when receivable and the amount can be measured reliably by the Charity; th18 18 nonnally upon notification of the interest paid or payable by the bank. Expenditure Expenditure is recognised once there is a legal or constructive obligalion to make a payment to a third party; it is probable that 8ettlement will be required and the amount of the obligation can be measured reliably. Expendilure is classified under the following activity heading5 Within the statement of financial activities to one of the following headings: Costs of raising funds: The direct costs of fundraising and publicity activities, induding the Costs of Parity'8 charity 8hops. Expenditure on charitable activltk3: The direct and associated support co8t3 of providing charital services whiGh comprise day services, music therapy and the youth scheme. Irrecoverable VAT 18 charged a8 a cost against the activily for whlch the expenditure wa8 incurred. Grants Payable are payments made to third parties in the furtherance of Ihe charitable obj.ects of the Charity. In the case of unconditional grants, they are accrued once the recipient has been notified of Ihe grant award. The notification gives the recipient a reasonable expectation that they will receive the one year or multi-year grant. Grant awards that are suty'ect to the recipient fulfilling perfomiance conditions are accr(￿d as the perfomiance conditions aR met. Allocation of support and govemanc• costs Expenditure is allocated to the activity where the costs relate directly to that activity. These costs have been allocated between the co8t of ra¥ging funds and expenditure on charrtable activitie8. Costs a￿ then identlfied relating to the governanrA of the Charity being the costs a8sociated with constitutional 8tatLAory requirements and cos18 a880ciated wllh the Strategic management of the Charity's activities. Support costs and govemance co8t8 are apportioned belween the key charitable activitie6 undertaken In the year on basis of revenue eamed. Flnanclal Instruments The Charity only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at tran8action value and 6ub8equently rneasu￿d at their settlement value. Opeiatlng leases Rentals charges are charged on a straight-line basi8 over the lerm of the lease. Tangible fixed assets Rather than incur the ongoing costs of a professional revaluation, in accordan￿ with FRS 102 transiti.onal accounting regulations, the Trustees have opted for a policy of depreciating the freehold based on the last recorded valuation of £230,000 with effect from 1 April 2018. Purchased rtems that have a useful life of more than one year are capitalised at cost - subject to a de- minimus limit of £500. Assets are reviewed for impaimient if circumstance8 indicate that their carrying value may exceed their net realisable value and value in use. Depreciation is calculated to write off the c06t less estimated residual value of fixed assets over their estimated useful lives. Parityfor Disability (Registered Number: 3584503- Charity Number 10715711 PARITh Annual Report and Accounts for year ended 31 March 2025 Pagp. 24

Basis for charging Depreciation Freehold Property Minibuses Fumiture and Equipment 50 years Btraight line 5 years Straight line 20% of net book value pa on a reducing balance ba8iS Debtors Trade and other debtors are recognised at the setuement amount due. Prepayments are valued atthe amount prepaid net of any trade discounts due. Cash at bank and In hand Ca8h at bank and in hand includes ca8h and short-term dep03rts with a maturity or not(ce period of twefve monlhs or less at the balance sheet date. Creditors and provi8ion8 Credrtor8 and provision8 are recognised where the Charity has a present obligation resulting from a pa8t event that will probably result in the transfer of funds to a third party and the arnount due to settle the obllgation can be measured or estimated reliably, Creditors and provi8ion8 are normally recogni8ed at their settlement amount after allowing for any trade discounts due. Pension Scheme The Charity operates a defined contribution scheme for its employees. Contributions payable to the scheme are charged to the statement of financial activities in the period to which they relate. The aB8et8 of the 8cl*m8 are held separately from the Charity in an independenuy administered fvnd. Parityfor Di5ablllty IReglstered Number: 3584503- Charlty Number 10715711 Annual Report and Accounts for year ended 31 March 2025 PARITh Paop. . 24

1. Material error from previous accounting period A material error was identified in 2025 relating to the accounting treatment in respect of dilapidation8 which should have been made on property leases. The impact goes beyond the comparative year and the provi8ion that should have been reflected in the accounts in previous years, would not be materially different to the amount at the end of 31 March 2025. Therefore, the provision has effectively been Set against the year ended 31 Marth 2023 unrestrided funds and doe8 nol affect thè comparativ8 expenditure for last year as per note

2. Analysis of income from fundraising and trading activities The small furKlraising team generates both voluntary Income and income from fund raising events which18 reported under other trading a￿1Vities. Trading activities also indudes the Iwo charlty shops run by Parfty. Tha analysis below 8hows the breakdown of incL¥ne and a860cialed expenses Unrn9tsktsd fund• Re¥lrfcted 3110312026 fund• 3110312024 Don•lloM and gacl•• Donalions gwts loward8 ornjolry dwrftobl8 8CtMtI SIx)P #YA)me on from fimdrnl•lng and trndlng athlu 67,786 165.389 253,164 43,435 131.200 185.389 296,689 122.ff23 182.519 Expndltsu¥ on fundrnknlng Staff ￿811 Olhw fumlraiiiry 57,881 6,058 63,939 50,328 4,820 61.612 57,363 (29,744 89,231 61,612 57.363 29.744 89.231 overtwad• Reclmrge for PR arKI pthlaty 16.699 E%￿nd￿N on nmnlng th• ¢hartty •I￿p￿ 03,232 28.871 21,103 113.21 29.069 141270 3,232 28,871 21,103 113,2(h3 29.089 142276 58.025 27,894 15,671 101,590 27.732 129.322 Rert aThl rates Ollw 5￿p arKI fwKlraiblry co•t8 ExpMl#urn on Ml•kno ftAnd• 231.606 231.506 21&021 Contrt￿ by fundrnlBkng ftinctlon Cortrilmrtion from f￿￿traIg1r Cortiilmthn from dprity slK)pB (1.4ed) 23.114 21.648 43.435 41.969 23.114 66.083 37.124 53.197 90.321 43,436 Avernge co•t to £1 In ponc• ty fundrnl•lng fimctlon Fwxlfa•sir¥J Clwity St￿p6 70p 71p Parity for Disability (Registered Number: 3584503 - Charlty Number 10715711 Annual Report and Account5 foryear ended 31 March 2025 PARITh Paep. . 25

3. Analysis of Income from Charitsble Activities Charitable income represents fees receivable by the day services for the varlous activities enjoyed by participants and tota18 £1,579,934 for the year (2024 £1,530,923). Unmtrlcted Funds Re8tsted Funds 3110312025 31103r2024 Incom• St Martirf8 torn Road Sal8bJy Grove M￿lC Trrapy Youth Activity Sclme st￿8￿ Plac8mert 449,458 496,674 584,444 44.428 4.328 449.456 496,874 584,444 44,428 4,326 606 1.570.934 440,619 548,798 32,939 1.579.934 1,530.923 Exp•ndlture St Martirf8 Wh8tstone Road S'stMJry Grove Yoth Acb'vlty Scl 449,375 509.978 573.925 11.627 67,371 3,679 4,082 7,556 453.054 514,oeo 581.481 11,827 73,430 16,564 19.135 1,889.351 406.447 505.910 543,888 13.136 70,882 10,134 28.052 1,578,247 8,059 16,564 19.135 57,075 Other charitable acti￿tiO0 Al actlvllle8 1.612.276 Doficit from ctwrftable activiYe• 32,342 57.075 47,324 Av•rage dir•ct CO8t to provlde 8eNlce in Pe￿ per £1 of dMrltabl8 ifuime 106p ctwrltablo aGtivity CO8ts I￿1￿le tts dlrecl co8ts attrfixtsble to Services togoltw vlth a sh8re of managemert and furklr8i8ir¥J SL4)POrt co8t• are detalled in mta staff co8t8 Music Iherapy ￿li10nal therapists Rert aThl rale• Premi2eB LX)Sts C11￿Cal care Yta8te otlw direct charitable co8ts Depreciats'on 1,137,476 34,762 81,344 79,879 42,902 78,884 1.095,383 24,810 79,981 76,750 44.855 85,332 IÈ 20,578 1,475,623 193,728 1.669,351 21.780 1,408,871 169.376 1,576,247

4. Income from Investments Represents bank interest received from deposits. Parityfor Disability IRe8iStered Number: 3584503- Charity Number 10715711 Annual Report and Accounts for year ended 31 March 2025 PARITI Paep ?6

5. Central Costs 3110312025 3110312024 Central costs by cost type Manag&nent wages Auditors reNMJn8ration General insu￿[ De￿latiOn Ottr mafwgement costs PR arnj P￿I￿lty 167,832 7,993 142,738 7,500 7,959 3,865 56,808 28,566 247,434 4,316 63,876 29,734 280 160 The Charity's expenditure includes Central co8t8 as 8hown above. Th888 C08ts are allocated to the Charbty's activities on the bases shown below. Gerral oflice costg Mgmt and Accounts Admln Facilities Mliibu6e8 Corporate Total Central Totsl Central C08ts 2025 Cos18 2024 Day S8r¥lc MuBlc Tlwrapy Adlvlty S(thme 50.186 11.705 5,016 66.887 31,772 10.033 108,892 42.448 18.795 622 21,752 29,550 2,795 79 33,144 160.711 25,193 7.824 193,728 57,363 29.069 280.160 139.350 4,128 1.698 50,089 8.490 4.128 17.101 17.726 21,752 169,378 FwKlraisYvJ Slw Expefw• 7.154 24.882 6,788 39.932 27,732 247.434 21,229 83,673 21.752 A*KaUon 8a816 Space Est mgmt Est usa ol Ese uso ol No ol %8ge of bme key key mlnlbus08 revenu8 aotlvKl88 Parityfor Dlsabllity (Reglstered Number: 3584503 - Charity Number 10715711 Annual Report and Accounts foryear ended 31 March 2025 PARITh Paep. 27

6. Outgoings from resources 3110312025 3110312024 N•t resources ar• stated after chgrgiry.. A￿ltorS remurwalion Depreciation 26,185 25,878

7. Trustees, remuneration and benefits There were no Truslees, remuneration or other benefits for the year ended 31 March 2025. One trustee wa8 reimbursed £163 (2024 £nil) for travelling and office expenses during the year.

8. Prior year adjustment A material error has occuffed from a prior period relating to a provi8ion that 8hould have been made on dilapidations on prowty leases. Changos to the balanc• •ho•t {statemont of Ilnanclal posltlon) As previougty reported at 31 March 2024 Adjustment at 1 April 2023 AdJ￿￿￿ent at 31 March 2024 As reststed at 31 March 2024 Provisior DilapidationB F(nls of ts CIMrity Ottwr unrestricted f￿15 There are no change8 to the income and expenditure for the year ended 31 March 2024, 88 explained in nole 2 81)ove. The statement of financial activities compliès with the requirements for an income and 6xp8ndilure account under the Companies Act 2006 and indudes all gains and loBses recognised in the year. All income armj expenditure derive from continuing aGtivities Parityfor oi5abilitylRegistered Number.. 3584503- Charfty Number 1071571) PARITh Annual Report and Accounts for year ended 31 March 2025 Paop . 2R

9. Staff Costs 3110312025 3110312024 Wages and 8alerie8 National Insura￿8 contributiorB Pension cOntrib￿.or$ Temporary staff paid via age 1,311,243 94.957 28.￿9 2,315 1,437,424 1.233.929 88,138 24,829 7,111 1,354,007 There were no employees with emoluments of £60,000 or more (2024 £nil). Key management personnel comprise the Trustees and the Executive Direclor. The Execuh've Directof8 employment benefits were £43,071 (2024 £41,189) A workplace pan8ion scheme wa8 established on the 1 August 2015. Contribution8 to the scheme are based on a percentage of salary in line wlth the minimum wuirements. For ihe period 1 Aw'l 2018 to 31st March, this was 2% from Parity and 3% from the employee. The contribution rate increased from the 1 April 2019 to 3% for employer ar)d a minimum of 5% from the employee. There is also an additional conln'bution made in line with one employee's remuneration arrangements. Ttr￿ average fdl time ewvalent montNy runber of employees dwiryJ the year Wd8 as foknw: Direct ¢*aritable Work Shops FuMlraisiTrJ Administrativé 43 52 In addition, there are 98 volunteer8 working in the shops, fundrai8ing and as6i8ting with the charitable work. Parityfor Dlsablllty (Registered Number: 3584503- Charity Number 1071571) Annual Report and Accounts for year ended 31 March 2025 PARITh Paep .' ?q

10. Tangible Fixed Assets Freehold Property Furniture & Equiprnent TOL11 Vehicle8 Cost or val￿tIOn As at 31 Marth 2024 Additions A8 at 31 IAarch 2025 230,000 253,874 37,754 291,628 124,165 606,039 37.754 645.793 230.000 124,165 Depreciation As at 31 March 2024 CtBrge for year A8 at 31 March 2025 41,400 202,262 15,971 218,233 115,596 5,614 121.210 359,258 26.185 385.443 46,(XX) Nel Book ValL A8 at 31 March 2025 184,0(Xl 73,395 2,955 280.350 A8*31 Math2024 188,6 51,612 8,569 248.781 The freehold property 94 Whetslone Road, Famborough. the mlnlbu8es, Shop and fundralsing equipment are all used directly for charitable purposes, the remaining assets belffj used in the management and adrninislration of the charity. The freehold was last revalued in October 2013 by Clare & Co on an open markel b88i8. Freehold property valuation at 31 March 2024 and 31 March 2025 18 represented by: Cost Revakmtion in 2006 Revaluation in 2013 158,478 76,522 5,000 230.000 Rathèr than incur the ongoing costs of a professional revalualion, in accordance with FRS 102 transitional accounting regulations. the Trustees have opted for a policy of depreciating the freehold b88ed on the last recorded valuation of £230,000 wilh effect from 1 April 2016. Parityfor Dlsablllty IRe8lStered Number: 3584503- Charity Number 1071571} Annual Report and Accounts for year ended 31 March 2025 PARITh Paop.

11. Debtors and amounts falling due within one year 3110312025 3110312024 Tradè Debtors OtI￿r debtors 148,754 26.148 174.900 114,020 18.372

12. Creditors: Amounts falling due within one year 3110312025 31mw2024 Trade crerfitors Taxation social Secwity CXh8r creditor8 16,720 18,629 133,329 188,678 14,741 17,032 136,818 168,589 Other creditors indude a provi8ion for £23,648 (2024 £88.987) In respect of 8urplu8 fuTrSing from Local Authorily and CCG funder8 coverino the period 1 April 2020 to 30 Septembar 2021. These funds are belThJ offered back to fijndern either through dirert payment or a8 a di8count on feeB. other creditors also In￿deS Deferred income of £53,019 {2024 £7,019). The amount of deferr￿1 income brought lo￿ard al 1 April 2024 released In to income amount8 to £7,019.
13. Provision for Llabllities 3110312026 3110312024 Dllapidalion provislon on property I￿80 52,130 52,130

14. Calculation of Net Free Reserve 3110312025 3110312024 restated Utyestricted furn18 per ts balan(* sheet Less uirestricted fixed assets 661,654 203,761 457.893 646,303 211,417 434.888 Parlty for Dlsablllty (Registered Number: 3584503- Charlty Number 10715711 Annual Report and Accounts foryear ended 31 March 2025 PARIT Paop .41

15. Operating Lease Commitments A 25-y8ar operating lea6e over 23 Salisbury Grove, Mytchett was s￿ned on 21 December 2014. The lease over 93 Whetstone Road was renewed in 2019 for ten years. The lea8e on 92 Whetstone Road was renewed in Auqu6t 2023 for len years. W)ile not subject tn A famial IA88ft, Parity rents the church hall at St Martin's. The Cuffent lease on the Church Crookham Shop expired 31 March 2025 and was renewed for ten year8. The lease on the North Camp shop wa8 renewed in April 2023 for seven years. Addftionally. Parity lea888 several photocopiers. Total commitments under non-cancellable operating18ases as at 31 March 2024 were as follm: 3110312026 3110312024 Anrxml commiknents 1 Year 1-5 Yearn More 5 Years 95,557 366.231 482,496 93,350 312.650 478,811

16. Movement in Fund5 Balance at 3110312024 restated Income ExperKJItLre Trar6fer9 between funds Bala￿e at 3110312025 Urffestricted Furvjs Ger￿1 Fredx)Id revakmtlon a￿1 fair vak r￿e￿I 574,781 71,522 646,303 1.859,133 (1.843.782) 590.132 71,522 861,654 1,859,133 (1.843,782) Reglrfcted flxed asset luTrJ8 10,873 3.617 14.371 8,703 37,304 5,470 <2.44n (2.026) {5.8g5) {5,767) 16,135) 4,674 18.370 9,437 25.827 2,955 56.589 st Martlrfs Salthry Grove MirIb￿0& 17,351 19 23,438 Restricted cash l￿d3 5,752 25,899 15.948 {1,628) (1.e)$2) (1.862) (8.000) (6,058) (2,981) 19,228) (10,040) 5,635 17,397 St Martlrfs sa18b￿¥ Grove Mltllm r(rnI￿ C08ts 2.578 8.000 9.027 3.500 (78) 2.893 Day SeNlce M￿le91 lrntrunent8 Miritxs capita fw Heatth & WePkneiTrJ Re8trided dorntions ir0 w biildiry f￿￿j (1,625) 2.202 373 8.01)) 3.157 81.382 129,505 373 4.9 85.250 162,370 16.735 (16,564) (5.308) (40,940) (1,010) 31,513 (23,438) TOTAL FUNDS 846,037 1,902.668 1,900wn 847.748 Parlty for Disability (Reglstered Number: 3584503 - Charity Number 10715711 Annual Report and Accounts foryear ended 31 March 2025 PARITI Pacp .42

17. General Infomiation Parity for Di8ability 18 a Limited by Guarantee Charitable Company Incorporated in England & ￿les. The Regi•tered Office18 94 Road, Cove, Famborough, Hampshirn GU14 9SX Parftyfor Dlsability (Registered Number: 3584503 - Charity Number 10715711 Annual Report and Accounts for year ended 31 March 2025 PARITh

PARITY For People With Multiple Disabilities PARITY FOR DISABILITY 94 ￿ets1One Road Famborough Hampshire GU14 9SX Tel: [phone] htt '.Ilwww. arit fordlsabilil .or .ukl REGISTERED COMPANY NUMBER., 3584503 (England and Wales) REGISTERED CHARITY NUMBER 1071571 Parity for Dlsablllty IRegistered Number: 3S84503- Charlty Number 10715711 PARITh Annual Report and Accounts for year ended 31 March 2025 Paqp.