REGISTERED COMPANY NUMBER: 3294852 (EDglaDd and Wales) REGISTERED cHAR￿y NUMBER: 11)81032 REPORT OF ThE TRusfEES AND FINANCIAL STATEMENfs FOR THE YEAR ENDED 31 K4RCH 2025 FOR IVHAC (A COMPANY LIMITED BY GUARANfEE) TC (3roup Stathtory Auditorn Park House 21X) Dr•ke Street Rocbdale L4n¢ashir¢ OL16 IPJ 2 to 6 7 to 9 io 11 to 12 13 14 15 to 26 27 to 28 FOR THE YEAR ENDED 31 MARCH 2025 TRUSTEL8 M8 S Nugent {resigtt¥J 31.8.24) Ms H WaddiDgton (resigned 31.824) Ms L V Bell (r&%i8tted 3.9.24) Ms S Amidar (resigned 14.5.25) A K Rbode>Dawson (resigued 14,1024) LA Drabble L Dabula C Aspill {resi8lled 2.10.24) Lmerlo N tAf8e (resign￿1 7.724) J Kovacs G BmD (jppoillt￿ 145.25) M Kaur (appointed 14.5.25) TrA Cornell (appointed 2.7.25) R Husbes (oppolnted 2.7.25) COMPANY SECRETARIES A KRb¢)d¢s-Daw8on REGlmRED OFFICE 185 Dnke StreDrnon Page I REPORT OF THE TRUSTEES FOR THE YLIRENDED 31 WCH 2025 The tsvstees who tre also dire¢tors of the clwity for the pwryoses of the Companies Act 2006. pr¢￿t tbeir report with the financial stAtements of Ihe charity for the year ettded 31 M8Tch 2025. Th¢ tsu8tees bave adopted the PTOViSiOW of Accounting And Reporting by Charkties.. Statement of Recommended Pwtic¢ applicable lo dwities preparing their a¢eouots in acwrdatkce with the Floo￿141 Reportin8 Siatmlard applicable iti th¢ UK aod Republic of Ireland IFRS 102) (effe¢tive l January 2019). ObJe¢ts ofthe eharfty* prlnelp214¢thltkn and orgAnlsAth)n of ollrwork WHAG is coL8tituted as a private company Limit¢d by Guarantee. And is, t1￿¢￿* governed by a Menwrandwn and Articles of AssociatioL The charitys purpose as set out in th¢ obj¢otives in the Memorandum of Association 8Tr to: Provide higb quality temporary accommodatioj) SLWOrt and infonMtioD to WODW th¢ir childw and men and wonwi experi¢n¢iti8 or lieelng domestic abuse who ate wknble or iti bousiDg The Th￿tee8 meet quart¢rly plus w addition￿ I￿ting$ or training as required The Senior L**lenlllP Team is up of the Chief Ex¢¢utiv¢ Officer (CEO), Head of Operntions (HOO) and Head of Resources (HOR). Opmtions Managers {OM) oversee the day-tfyday opcrations wthicb are maDwd by individual Service Team Lead& Projeet 6tsff 8re enwloyed to 8Ul¥Ort cli¢nts with a fiuther team providiug admi￿tratIon and financial support to the whole orgtinisation. Publle bettefit fit The trustees confm that they knv¢ T¢f¢Th¢d to the CIMity Commission's guidonce on public betkfit ts revi¢win8 the Clwltys ainL8 ond objective4 pl8nnin8 future activities and 8etiiD8 policies for the yeor as can be seen below. The puwe as set out in th¢ obj¢ctives in the co[llpan￿$ M¢mornndurn of A880ciation to: Provide high qU￿tty temporary a¢coDunothtion support and infornwtioll to wome4 their ¢hildren and men and women eXP￿lenC1n8 or fleeing dome8ti¢ abuse who ar¢ vuln¢rable or in housing neal. The cbarity enable8 clients to take reApoDsiI)i]ity for planning, problem solving 8nd de¢ision D￿kIll8. With the aim that dients vrill b¢ abk to live illdependeDtiy ¥ positive contribution to the appropriate to their individual ne&ts and pr¢ferert￿. The clients ar¢ ¢ncoura8ed to take responsibility for th¢Ar owo leaming and developtnent ID line with their potenti￿ and oppothities. Some of our £tittding ￿ntraCts. restrict us to give priority to loeal people. We Curr￿ work with upwards of 2(Xl Worn￿ cbildrett and men over 5 services and three areas of Nortbwest ED8ialld oo a weekly basi& Equality of opportimity is itiwortant to and we stiive to b¢ an organis8tion that is inclusive to both Gli¢nts and 8laff. Group work and client POrticip8tion As an inwtgnt focus of our worK helping to 8ive individuals And families the coofid¢nc¢, social al￿ life skills to enAble them to maintsin their tenaocies alld to inteyate fjjlly iti thelr COD]nMwti¢5. WHAG delivers high quality support and advocw withiD key •reas sucb as peThona] safrty. budgetitig. trairri￿ emplo￿n¢n￿ so¢ial skills and ￿ partieipation to support dients to JDtiiDtsin their owll teDanci4 building CODfiden¢e iti daY-t￿d&Y indep¢Ddent livin8. The imp&ct of our work feed8 into alld supports the homelessness attd domestic abuse strat¢8ies in the bxougbs in vkni¢h WHAO works. Helpillg to reduce the efftcts of do]wti¢ abuse and homelessness AS our clients are empow¢T¢d to miintain their own teDancigs with l&ss les8 SUPPOLL AS the illdividuai and familie4 we support tak¢ r¢sp)Dsibilty for their own jives. there is less impact on eroer8en¢y and Sta￿tory prtivisions, 85 the support empower6 thwi to moke infornrtd ￿￿1C¢S and supports them to manage their own affairs. Supporting tb¢ organisation to meets its vision ￿ End Don￿StiC Abuse, HO￿￿leSs[￿s, and relationship breakdown. WHAG supports the training of s￿1&1 work students by Èeeepting them OD placeutht and bas partnaships with UtiiTKrsities lotal to oiir servicts to support thi8. WHAG works with loc41 schools and colleges to offtr work placemBnts aod siipport the WAder Conu￿mItyto Unde￿ the eff&* th&t hoJncl¢$8n¢88 and don￿1¢ abuse in 8OCirty. Sodal Invertments WHAG ¢onlinu¢8 to ¢xplor¢ how it Can social inv¢stment COntn￿llte 10 its aims 8nd obie¢tsveL WHAG woth knwards addin8 80cial value attd teducing its Carbon fooAJrint througbout Its seThi¢¢s by reducin8 waste and enetgy ¢onsUmPtion8. WHAG works with local and national food sutplus food or8Anisation8 reducing food waste across the ar¢3$ that we work WHAG'S, UP servic support the ¢h8ritie8 prevention WO￿ delivering donwtic abuse awrn¢ss and h¢aithy r¢lationsbip info￿On and trainin8 to businesse4 to support th¢m to understand the effects of dom¢sti¢ abuse and homelessness has on individuals and families. Orsanisationally we visit schools and colleges 4ttd input into the community to Tai$¢ awareness 4nd prOD￿te hethby relationships 8ad r&4ucehomelesstsw. WHAG s¢lf40ntained aC￿O￿tion to give those we w￿k with nwr¢ d￿2¢¢ and quicker acceBS to safer housing opti*)ns' as Page 2 Cbarltable aetfvltle5 WHAG ¥iires ftir so we con provide sut¢thle s•f4 ¥¢om￿o￿ in the ri8bt locatioDS foT thox that need IL Jn Wigan. Most of WHAGS income ￿)ntin￿ ￿ ¢on* from th¢ ￿MMi￿10ncd scrvices contracts it holds with lo￿1 authorities vrithiD the boroughs of Ro¢hdal4 Wigan and Cheshire West •od Cbester. GrADts fiom ch￿81￿8 FuluTes of £49.800 (of which £8,000 is 4kftntd to 2025r26). RcdKlde Borougb Couocil for ABEN from the Greater M*￿bes￿r Ma)nts charity £A5,000, ond h¢ilili4 food and 4 ¢lothe8 Stoff. We continue to look At how we ¢an build lkndraiwg •lld 4)onsorthip ¢)ppoMmiti¢s. Delivering • succemfvl fimdrniiiD8 afternoon tea and d¢v¢lopin8pArlDerthps with wooM'5 th•t have in AWrtin8 aclivitie We contlnue to provide Support ser4ice8 ￿mmI￿ned by loul Authorities in Roclknlale. CThesbire West •nd Chester And Wi8alL These ￿rVIC￿ iD¢lud¢ vulnerable 1￿Me]￿l WOD*D, D00*4ti¢ Abu* suppo¢ young pweDts gnd Complex we wotK all of which cliMts. This y¢ar WHAG provided support to 273 ¢lients 211 linked ebildrthL We knve Completed 3 wcial work placements. WHAG ¢ontiDUe to provide bi8b quality Ktvices D￿titi8 au the requirrnts of Ihe wmwssioned ¥ervi¢e& WHAry$ 8p¢ndiog 1$ pnjdent And bat vJlu¢ for money vknillt meetift8 th¢ ne¢th of ail the ar FuDdralthi8 aetlvltl wom¢u in property. A Stsff member Trn th¢ Man¢h¢ster IOL WHAO b•ve 4180 1thn part sn COMM￿lty evetsts #nd • pride event ' the Ar￿ we work in to support rniSi08 awarenem and The oryD1￿1on Also received several dona¢ion8 from local p*th¢r a8¢n¢ies And local unions in the borou8hs we WHAG ¢ODlinuts io Stsive to in¢rew th¢ n¢¢woTkin8 lknknlrai8iti8 Stonce Tranmedow *ud IID*nd•l pNldoo Durin8 the y￿r there of £1 IA031. The fittallcial ￿11¥0￿ of th¢ thiity u It 31* 2025 war. 1.430240 280.652 Totsl fimds 1.736.884 love￿lle￿ pollcy gDd obJeedYtt WILIG recogDis¢ tbat as a ¢t￿lty. tyini¢s Iknuld be 4*ni th firther cbariMNe lim& We believe thAt there is gcope for some )me funds in a high int¢re* bank ACCOUDL WHAG hAV¢ additional propaties to wovide a¢¢omznthtion to our client 8roup. WHAG 8lw ovm one propery thttt is arntly rented rwit will as of oursupport offer when it next re. li also provides ￿ in￿rne to the or8atiisation througb r¢ntaL PAge 3 REPORT OF THE TRUSI FOR ThE YEAR ENDED 31 MARCH 2025 The pr#ent level of fi￿di￿ is adyte to s4yort the of the ¢brity ts thc llKdiurn t¢nn and the TAVStees ￿nSIder tbe financial position ofthe chatity to be satisfadory. The a¢knowledge their Te4Xm￿￿11ity ￿ an anployer to prnvide a stsble fillancial footing for the organisation to opuite and develop and to be prndenl in its fillanc￿ nthDagemL It is with this in additio￿ w¢ hov¢ des1￿1*d fimds for Prtyuty Maintenance Contingency of £20,(￿. ￿ of £15.1)00, H¢ad Office Runtiing Cos {In¢￿dIng utsde￿ posts) of £100.0￿. nkngage fund of£Tr.o(K>, aDd & B￿￿8 Fwid of £68.652. Vlhen De5iWd fiubds of £280.652 are ex¢lvtsL the free res¢rvH of the ¢h•rity are ne8alive of £896,071. The nesative free reserves aye due to th¢ so¢ial itivesttne￿ ptol￿rtieS bought by the ¢barity, which 8re offset with a lokn. The k>All is Dot in¢luded in the free reserv¢￿ ￿l¢ll7atiOTh If the net bLM>k tnjue of the investsnent secured by the 104 of Q017.089 is exchthd frow th¢ free r¢serves ￿¢￿IllIOn the adjust¢d fre reserves would be £1,121.018. This is nol a finllncial 80in8 ￿nCern is￿¢ to WHAG as the propaties p￿Ch￿Sed have investment conwy throu8b the loan fimdin& atrj if sold Miuld ply off the Iw le•ving WIIAG with sufficient free reserves. fjnaocial positio Goln8 eotttorn In the ¢omin8 )￿WHAG ￿1] ￿ntIti￿e to explore OPPOthilies for additional contrn￿ #nd wnt opithinities to exl¢nd its servi¢e Code OfG0v¢n￿ll¢¢. tle¢in8 domestic abu8e. and won*n who ate expetiellcillg or &cing horn¢l¢ssn¢8s. There Thtre 5 members It the yur end And their guaEallt¢e to the coDJpany is £1. . WHAG board of Truste . CEO. to PTovide lethtship Bnd s¢rat¢8i¢ Inanp￿ 8s diT¢*d by the Board of Tw to Cnsure that the orgaDisakn delive its scrvic¢s in line with WHAG'S core vision Attd Alue4 He41th and safw aodhunwi ttwur¢es lewL Company %itttsry. Page 4 RFFORT OFThE TRU￿￿8 FOR ThE YEAR ENDED 31 MARCH 2025 Dlreetors ond tr￿rte throughout the year, from the date of oppoinlnKnt or to the dat¢ of reSi￿tiOn Doted on p•8e l. The ithreclots 8Te appointed in Tdance vrith the MenwraDdum and knicks of Asso¢1￿0￿ The di￿0￿ h4ve aull￿rity to 44K)int tru5* but the twmber of trustees Shall not exrKed fr￿1ve. Th¢ ttwtees aTe trained Alld guided by the other tsits*es and 8PPTWt¢ courses. A K Rhodes-D•wso4 tbe CEO is also • ttvstee due to ber experien¢¢ and the need for ny)Te a¢¢olltttability ￿ the dwity prorn additional d&4ils art in Note 10 to the aC¢Ou￿ She does not 8etP8id forber d￿leS ￿ a A K Rhodes4)1￿ resiwxd as a Truste¢ on 14th October 2024. and we continue to seek new memkn throu8b advets5emtht and n￿w￿&in& All Tn￿teeS uDdertAke traiDin8 through n8tionAI ekctAOll to the bogEd and this is followed by indudth alld meDtoriD& n•led by the ¢b•irof the Tn*es. The senior lead t¢am {SLf) 8uid¢d by the attd the straw Jrmj plan are arnl ew 2.3 )rars o quart¢Tly. The SLT reprt on or88nisatiollal risl and present finaDcial infonnation quarterly. There is An ARCI model in plAee that ¢wlaiDS a¢COUDtabi]iti¢s. The SLT are ¢lur of their responsiThi]ities. B¢ndllth8 tskes place on a 5 yEarly basis to look at Py ODd liThg wage. Related partl RtskmAnagellKnt to fAiDtsin sthbility for the cbarity and its projec￿ TTUSte¢s wlll rview this aod discuss any clthnges or additional Concerns with th¢ WHAG senior leadersbip al th¢ir iwrd me￿ing￿ and en￿jr¢ au mitsgation is being followed to ny)nitor and risks the OT8anisation face& The board will also keep up kn date with key le￿10n •Dd law ¢han8es to ettswe that th¢y hav¢ correct particular ititere# to any mile#ones off track or that r•wit¢ Golden in pl￿¢ whi¢b ¢karfy ]de￿ify th¢ busine￿tical arw that the charity dwds OD forsthility. STATEME1￿ OF TRUSTEKS, IIESPONSIBtLiTILS The (who ￿ also the directors of WHAG for the of ¢ompw law) are respo￿ThIe forpres>arm8 the Rep)rt of the Tn￿ee$ and the sthten*nts in ac¢onkn applicable jaw and United KiD8dom Accountin8 Stattdards (Unit AcwuDtin8 Stalldatds aThd applicable law). UDd¢r company law the trustees rnusi not approve th¢ fir￿Cl￿ ststemeDts Unl￿ they are satisfied that they give and fair vi¢w of the slale of affa?n of the dwitable compwatsd of tlke incomiD8 resou￿ and application of r¢sour¢es. illcluding the In¢￿Me and . select suitabk x¢ounting ￿11¢1¢5 aDd then apply them C¢JDsi￿Y. . obs¢ry¢ the methods and PiD¢ipIH ID th¢ Cbarili¢s SORP; position of the ¢]witsble company and to eDabk them to ¢Th5ur¢ th•1 the fi￿￿181 statemettts Comply with the CompaDies Act 2fy)6. 1bey 8r¢ also responSi￿[C for safeguarding the ass¢ts of tb¢ thilable conyny ond hence for t*knD8 Tel￿￿&bk steps for the REPORT OF THE TRUSTELS FOR THE YEAR ENDED 31 MARCH 2025 In so far as th¢ tr￿te¢S ar¢ esthblish that tbe audithrs are awar¢ of that infonnatio A￿D￿oR5 Approved by OTder of the bowd of tsustees ¢)D 17 DKath2025 4twJ Sign￿ on its bebalfbr. P48¢ 6 REPORT OF THE INDEPENDENT A￿D￿oRs TO ThE TRUSTEES OF Oplnlo We bave auditsl the finallciAI #at¢mettts of WHAG {th¢'d￿lIable fi)r the yearendtd 31 Marcb 2025 ￿leh ¢omprise the Stsiement of Fin2n¢ial Activiti4 the BAl￿¢t th¢ Flow State[De￿ and notes to the fjnancia] Stste0￿t￿ iticludiDg sumw of sigrnifiwi a¢eountin8 poli¢ies. The finwial r¢portiD8 that has be¢n 4ylied iti tbeirprepATa¢ion is applicabl¢ 8ive a tru¢ And fair view of the stste ofthe Cknitabie •ffaits as at 31 Mar¢h 2025 and of its resourw and application of resour￿, inc￿dIng its iti¢(Mtr and for the ￿ theo B#sls for oplDion rtsponsibilities under those ￿an￿rdS are fjjrther deacnlxd in the Auditorf responsibilities ftsr the audii of th¢ financial sW¢mthts section of ourreporL We aT¢ ind¢pendettt of the clwitsble collyny in xrordw with the ethi￿1 that are relevant to our audit of the financi￿ ststemthts in the UK includiD8 the FRCS Ethi¢al StanW and TK hwe fulfilled our oth¢r ethic responsi￿alItieS io with these requi￿￿ We believe that the ￿lt ¢vid¢rÉcc VK have obtsiDed is sufficietit 8nd prepaAtiOD of the fin4D¢ial 8tsternrnts is appryr Individualtyor collectively. may Cast sisnifiwt doubt on the ¢lwtknble ¢omp*ryts Ability ty ¢OntIn￿ as a going cwlcern for a period of 8t least twelv¢ months from when the finwKial 5tstemeDts authorised for issue. Our resp)￿Tri1111e8 and the respon￿1)lIttle9 ofthe tru#ees Mryth to going concern are d￿ed in the ￿kvAnt S¢¢tions of this T￿o[L Other lttfonnadoo whether the other Inforn￿tiOn is a￿terialty incoLsis*nt with th¢ fina￿1&1 statenX￿ or our knowledge obiAined in the audi¢ or Malters on Trbleh we Are r*ed to report by excepdon We bave nothing to report in rw of the folloTrio8 mthers th¢ Clwiiits (Acammts 8Dd Rwts) Re￿￿tiOnS 2008 rewir¢s us to report to ic in ouropinion: As explained mOTe flllly in the Statement of Tntste¢< RespoD*Witie4 th¢ truae¢8 are also th¢ dire¢ttits of the chaTitabk ¢OD7pally ft*r the purp)ses of compw law) ￿ respO￿Ne for the prepRrntion of the fitianC￿ tstenmts •Dd for sgtisfied that they 8ive a t￿e and fair view, and for Such Internal ¢ontrol as the tru#e¢s d¢1¢ni￿ is io eDabie the prep8ratioD of truslees either intaMI to liquidth the ¢haTitableLXXDPDy orto cease opei*i•)n& orbave Lo reall￿1C ahernati￿ but to do so. Page 7 REPORT OF THE INDEPENDENT AliD￿ORs TO THE TRUSTEES OF Our responslbllldes for the audlt of the Ilnan¢lal ststements We have been gppointed 08 auditors uDder Section 144 of the ChATiti¢s ki 2011 and report in tccord8tkce with the Act attd relevant re8lliatioJs mAde or hiving effed thewnder. Our obje¢live8 are to obtsin reasonable &bout wh¢th¢r the financial statements as a wlK*k aye free fiDm miterial missta¢emenC wbether due to fraud or em)r, and to issue a Re￿rt of the IndepertdeDt Auditors that includes our opinion. Repsonable 8ssur8￿¢ is a W level of assuTon¢¢, but is not o guarantee that aD audit ￿th1¢ted iti &C￿rdanCe with ISAS (UK) will always d¢¢e¢¢ a material misstatement when it ¢Xi8ts. Misststemenls caa ￿1$¢ from fraud or error and are considered material if, individually or in the a88TwK they could rea8ODably be expe¢ted to inflLxnce the eeottomi¢ d¢¢ision8 of users taken on the basis of these financial Our approach to Identi￿n8 and assessitig the Tisks of n)otsTi41 missthtrnt iii of irre8uiatities, In¢￿dIng fraud and nonacon)plian¢e with law8 Attd regulations, was as follo -the eng•8ement pattser ensuT•J that the en8a8¢n￿l te8JD Col￿tIVely bad the appropriate •¢e• upabilities and skills to Id￿tify0T rwDise no]b￿lianCe WAth appli¢ible laws and T¢gulations; -we identified the laws and regulatiODS 8ppliubk to the through discussions with di￿torS and other mall48enML and from oUr¢Onw￿al knowledg¢ ond experience ofclwiti •W¢ focused on specific lavts aDd Tegulations which we Considered may have 8 dirttt Materi￿ effect on the fin1￿1￿1 or the op¢ratioTh8 of the charity. includin8 the Charitfftes Act 20118Dd Componies Act 2006 and .we assessed the extent of ￿lianCe with the IAw$ and regulations identified above througb enquirie8 of rnaD￿t and -Ad￿tified laws and regulations W¢T¢ collu￿¢11ed within the Audit te4m TeguIarIy and the team Tell￿]ned alert to illstsllces of nonwconTrpli*tt throughout the audiL W¢ w¢ssed the sys¢eplibility of the Cl￿11￿$ staten%nts to roateri41 misstatenKnL indudio8 obtaining an uUd¢x*￿ill8 of how fraud twgbt occur, by. .maknng ellquiries of mona8ement where they wnsideted there was siixeptibility to fraud. their knowledg¢ of a¢tyaL suspected attd alleged fraud And -C4)Dsi&rin8 the internil controls in place to •te risks offrnud noHryliaDce with T¢guJations. To addr￿ the iisk of frwd througb maDagement bios and overTide of control4 "p&forKtsed anaJ)rfcAI proe¢thJres ty identify Allyunus￿ or ullexpe¢t￿ rclationship8' -33S¢S5¢d ￿erjudgements and assuniptiOD8 in ddertrriw the accouDtin8 estitD*tts were indi¢a¢ive of potential bia4 and .investigatcd the rAtionAl¢ behiod Si8Dificatit or unusual traDsxtioD$. In r4spoDse to th¢ risk of irre8uknrities And Do￿¢0￿￿11*D¢c with laws •nd re8ulation4 we desi￿1 PT￿ vthich include4 but were not limiled to: 4ytting finallcAi statem￿1 di¥dosures to underlyi08 SUPPOrtin8 docunmtat iTiDgof rnllna￿t 88 to Ictual and potrntiai litigatioll And elain￿. and There ore inh¢r¢ni limitations in our audit PTo¢edures described above. The nwe reDwved that laws and TegulatioLS ar¢ from financial trgn8action4 the less liTrely it is that we would become aware of non*ompliaD¢e. Auditlng standards alw limit the 8udit procedur¢8 required th identify DOll•COJDpli3nce with lav￿ and regulations to enquiry of the directots atLd ¢th¢r management and the io¥p¢clion ofregulatory and Iwl Correspo[￿enC￿ rfaDy. Matsrial mi88th*ments thal arise due to fiaud can be harder to detect than thos¢ that arise from error as they may illvolv¢ deliboite t¢￿t or collusion. A further description of our responsil>ilities for the Audit of the fiaan¢ial stat¢meDts is located on the Win4n¢ial Reportin8 Council's TKbsite at w￿￿￿e.0TE.Ukl8udlt0rSrCSpo￿slbI1Jti¢$. This d¢scriptioD f0rll￿ part otour Report of the l*ndeDt Auditor& Page 8 REPORT OF THE INDEPENDENT AiIDrroRS TO THK TRUSTEFS OF Use of ¢)ur report This report is mad¢ soldy to th¢ charitable COMpan￿S tw as a body, in accordance with Part 4 of the Charities (Accounts and Reports) Rwlations 2008. OUT audit work has been undertaken so that we Might state to the choritable companys In￿te¢S thosc maitcrs w¢ are r¢quir¢d to state to them in an auditors, report and for no other purpose. To the full¢st cxtent p¢miilted by law. w¢ do not accept or &wim¢ r¢sponsibility to any)ne other than the charitablc company atul the ¢haritable compan￿S trustees &8 a body, for our audit worK for this reporL or for th¢ opinions we have fotm¢d. TC Gmup Statutory Auditors Eligible to a¢t hs an auditor in tcrn)s of Section 1212 of the Companies Act 2006 Pa￿ House 200 Dr8ke Street Rochdale L4ncashire OL16 IPJ 17 December 2025 Page 9 STATEMENf OF FINANCIAL ACTIVITIFS NcoRPORAT￿C AN INCOME AND EXPENDTfuRE ACCOUNT) FOR THE YL4R ENDED 31 MARCH 2025 2025 Total funds 2024 Totsl UJwe5tricted Restricted Note¥ INCOME AND ENDOWMEKfs FROM DonatiODS and legA¢ie8 373301 373301 350J43 Charltablt A¢dvhle8 Charitable Activities 3?59077 3259077 1036,957 Inve¥tm¢n¢ incom¢ 14,837 4,063 14037 4,(163 3.851 14,535 TotAI 3ffj51,978 3,6SI,978 2,405,686 EXPENDrruRE ON RAlsing fimd8 Charh*ble Ae¢fvldos Cbaritsblo A¢tivlties 3,467,007 12a95 3h79J02 2,408,943 Totsl 3rt67,007 12J95 3A79,402 2,408,943 Net awn￿(10￿e8) on inv¢thts (4545> (56J45) Nrr ThCOMV(EXPENDTfuRE) 128,426 (X2J95) IIA031 <325T) RECONCILIATION OF FUNDS Totsl fithds brou8ht tonvard IA82A66 38J87 1,620053 1,624.110 TOTAL FUNDS CARRIED FORWARD 1,710892 25,992 1,736,884 1,620.853 The llotes fonn part ofthese fiDan¢ial Statements Po8e 10 31 MARCH 2Q25 2025 Totsl 2024 Total Tan8ible 8s8ets Social investnThts 12 13 309221 &017089 309222 17 361.670 2,058.254 wii ¥26Jll 2.419.924 14 20*769 1,734289 205.769 1,761281 179,986 lJ75.780 25J92 1941,058 25992 1967,050 1.555.766 (4W77) 14W77J (204,837) IJ60￿3 IJS0929 3¥W2 25,992 3M6I84 3,770.853 CREDITORS 16 (11&000) 14150,OOD) {2.150,000) Nrf ASSETS 1.710J92 1,736 1,620,853 FUNDS 19 1582.466 38J87 1.736 1.620,853 The cknitabl¢ is entxtled to ex*ion from wmlit Sew A131J.15 N¢t emh Casb at ITh Iw IJ7S780 385.501 1.761381 IJ747 38S501 1,761381 Debl Debts r￿ill8 due aft•r J ye•r 150.00•) (1150.000) (&150,OfHb) (1150,000) Total (174320) 385AOI (388,719) P•8e 14 ACCOUNTING POLICILS Basts of prep2Tlng the Ilnalld￿ stst¢4Mts The f￿anCial sthlemeDts of the cbari¢abk ¢004w. which is a public benefit entity und¢T FRS I￿ knve been prepar¢d in a¢¢ordanee with th¢ Charities SORP (FRS 102) 'A¢￿ting and Re￿tillE by Ctharlti￿. Siatement of R¢¢onmKttded Practice applicable th clwities prep9r1￿ Iheir a¢¢ounts in accordaDC¢ vrith the FiDancial Repwting Standard applithle in th¢ UK and Republic of t￿land (FRS 102) (effeclive l Jatllwy 2019)., FIDatt¢1￿ Rwrting Stsndanl 102 The Financial Rep)rtin8 Stsndard appli¢abie in the UK ond Rq>ublic of Irelall& attd the Coowani¢s A¢t 2006. The fina￿181 stht¢ments Income pTobAble that the InC4)n￿ vriil be ￿1ved athl the b¢ mel&r￿ reliabty. The followiD8 s￿ifiC poIicies Voluntary income ts rewved by wiy donatiow and 4Trd is io¢luded in full ID the Ststenxnt of Financial until the preconditions foruse have been meL bas entitlement to th¢ fimds* any pUfOrm￿ conditions atta¢bed to the have been Iirt it is Probable that the iocome will b¢ r¢¢¢IV￿ aTrJ the be teJiably•nd is Th)t d¢fure& Donated seThiees 4Dd facllilies ￿ iD¢lu¢kd ￿ the value to th¢ ¢h•rity HdKre thi# ￿ be qUaDtifi&t The v•lue of services provided by volunteern bas not been itichthd in these fmdnci2] sthtem expenditure. it is probabk th•t a trawfer of economic beuefits be required in satlemellt and th¢ a￿￿UllI of tbe obliEation a£8Te8ate all cost related to the •. Where cannot be dircrtly att￿￿Ul￿ to particuhr he4diDgs they have been allocated to 8CtivAties on a basis ewixte4rt vriih the use of The Irre0)v￿ elerne￿ of VAT is included vrith the item of expense w which it relates. owned by WHAG. Aged 16 plus 8nd their ehildren and rnai¢ of dometh viola¥ ho￿￿¢s5 alldlor threa￿ed with Tgwle Ilxed assets Depreciation is the folloThin8 r•t¢s in V￿lte off¢4th assd over its usethl life. Freehold prop Straight liD¢ over 5 y¢aTs Computer equipm￿1 20% ¢0 P•Be 15 NOTES TO THK FINANCIAL STATEMENTS. MDdnued FOR ThE YEAR ENDED 31 MARCH 2025 AccouNfiNC POIICIES-conlinued Tanglble fized assets Wh¢r¢ ar¢ purth¥¢d for bya ben¢ficiary they ale ￿lIt¢ll off in th¢ y¢arofpw¢bas¢. If an &8set is valued at less than £JOOO. it IS Dot ¢apitslis¢d but written off in the yearof pw¢hase. At each balance sheet da*. the Cbwiry reviews the win8 amounts of its property* plant and equipment to d¢t¢nDiD¢ vknetheT there ts aay indi¢atioD that ally iteJn8 of propety, plant Attd equipment bave suffet&l an itDpairnwii loss. If any suth indi¢ation exist4 th¢ re¢oveTable amount oran asset is estirnated in ord¢r to dete￿Ille the ¢xtent of the Impai￿ 10s4 if ony. Wkn 1¢ is not possible to eAtillwts tbe re¢ovetable amount of the oss¢ts, the ChaTity utimate5 the recoverable amoullt of the cth.8eneratin8 UDi¢ to wbich the ossrt belon8& Jf the TecoverAble amount of an asset is estiDw￿ to b¢ less tbat its carrying amounl the carrying amount of the asset is t¢duced to its r¢eov¢rabl¢ ODwunL ]uyitrnent los& is I￿gnised as an ¢xp¢nx inun¢diately. Where all Impair￿ Ioss subsequently reverses, tbe c8nyitig amount of the asset ig increased to the revis￿ e￿ID￿te of its recoverable amount and would have been det¢llDined (llet of depreciation) hod no impairnmt loss be rewBnised for tlke 8sset iti prior years. Areversal of on inyllm¢nt loss is T¢￿8nISed as irÈconk inllnediately. IAnd Aod buildings beld and used in the ¢huity for athnttiistrative are stated ID the kn18nce sheet at their revalued amounts. The revalued amoutts equate to the fair y￿Ut at the date of Tevaluation, any depreci&tion or in￿91T￿￿￿t 1088es subweDtiy a¢cwnula*d Revaluations ar¢ cani¢d out re8ularly so that the carryin8 amounts do not nwteriaty diffK from sin8 the fair value at the date of the slatenmt of finwial position. So¢lal Investments The properties held under investments are used as soci81 housing and os such is treated as a social iDVeStmeDt. These social inves1tt￿llt properties provide iDve5ttllent fi￿dIng in order to directly furt1￿ the clwitable pu￿¥¥cS of the ¢barity in th¢ long ternL As the properti&s gre held primarily for the provision of social benefit they are ac¢ounted for under the FRS 102 and are treated similar to plattt and equipn* depreciation is provided over it'$ ¢xpe¢t¢d life. The awrent rnte is 2% Pa on a reducin8 balance. At each balance sheet date, the Charity rthqews the ¢arryiD8 8nwunts of its pro￿. plant and equipment to detenwe whetheT there is ADY Indi￿tion that any items of PTopety* pl8n¢ and equipment have suffered an AJnpa1rn￿tit 1088. If any sucb indication exists, the recoverable amount of an gsset is e$iimoted in OTd¢r to dete[D￿¢ the eX¢￿t of the imp81r￿¢ 10s4 if any. Where it is not possIlile to estimate the r￿Verable amount of th¢ a5s¢ts, Cbarity ¢s¢imate4 th¢ recov¢rabl¢ amouttt of the ¢asb-gette￿Lll8 unit to which the asset belongs. If th¢ recov￿able amount of an 458¢¢ is ¢s¢inJAt¢d kn b¢ less that its win8 amoiint, the Ca￿1￿8 amount of the A$8et is teduced to its recoverable amount. ImpairnMt10&8 is Tecopised As an expense irnmetht¢ly. whe￿ an impairn*nt 8ubsequendy reverse& the carryin8 arnount of th¢ ass¢t is incws¢d to the r¢vis¢d e#im8te of its re¢overable al[￿ullt aDd would have been det¢rll￿ had no impairnwnt loss be Tecognised for the 8s8et ID prior ye8r& A revewl of impllinnent108s is reco8DiSed #s income illunediately. Th¢ Dotts to the accouDts and the face of the SOFA show the incon￿ and Msts separately for the soGial I￿v¥Ing properti¢s for disclosu T￿*tIOn The cbarity 18 exenipt from corporatiQD t&x on its cbgrimbk a¢tivitie& Fund aeeouttthig UDr¢stri¢t¢d funds ¢8D b¢ used in 8¢cordw with the choTitable obie¢lives at the discretioti ofthe ttwtees. Desiwited fimds Are funds set 4sid¢ #t the di8¢retion of the diredots out of ullr¢Stri¢￿ 8¢n¢r)l aDd intended for specific fvture purposu or projects. Restricted fimds only beused forpsrtieular restricted pwposes within the objects of the clwity. Restri¢tiODS Atise wben specified by the donor or when limds are rnise￿ for potti¢u]ar Testricted pU￿oSeS. Furiher explanation of the nAture atxl puryose of each is included in tbe tths to the 6DanclAI statements. Operathig lea$lDg eonunltmeTrts Rents1$ appli¢able to opernting leoseswhere substatitially Ail of th¢ b¢n¢fits and risk5 of own¢rship r¢mAin with the I¢ssoT ￿¢ Page 16 FOR ThE YEAR ENDED 31 MARCH 2025 ACCOUNIING POIJCIKS.c•Atthtr The clwitable Company operates * d¢fill¢d ￿ll￿￿10n con1n￿￿110￿ to the d￿LIable conmpatsys Debtors at th¢ amount prymid net of any trade dixounts th￿. Cash at bank aDd in hatsl inchmks ¢asb at¥J Short knbi8bly liwlld la￿sIn￿ with a slwrt mthwityof three motsts or less probably r¢wlt iti the traArfer of funds to a third paty attd the amoullt due to settle the obligation call be tneasut¢d or estimated reliably. Creditors and provisioN ore normally rcwised at tbeir srttlement all￿unt After allowiD8 for any trade propeities bougbt the and a fixed char8e over the Rent bloka￿ount used to thawdown the loa In the process of 4)plying the entitys ac¢ouDtiDg ￿11¢1￿ have not Jnade any judgetnents that would Si8nificant rlsk of ca￿sIti8 4 adjus￿ to thc caTwg #I￿llnts ofusets attd liabilities within the next financial DONATIONS AND LEGACILS 2025 2024 S577 367,624 10.879 339,464 373301 350J43 2025 2Iy24 Cwac Mediurn Risk Pilot 9,415 85.001 1907 5,000 6.169 30.150 140.000 45,000 40,730 Sl.833 142,083 45,OIHI 41WO BvTdeDS Fundin8 A Bed for Ev¢ryNi8ht Grant 367,624 339,464 Page 17 ntillue&.. FOR TBE YEAR ENDED 31 MARCH 2025 2025 2024 14.085 752 3.050 801 14.837 3,851 21n4 117UOi IM7,076 lJ35.101 701.856 3259477 2,036,957 ¢OSts (see note 7) 3J19059 159943 3379,402 SUPPORT cosrs Totsls awit*ble A¢tivitses 120rt86 39057 159943 2025 2024 13237 9,372 4,818 42.1)05 4I18 41,165 One trust¢¢ rec*ived reMUn￿tiOn in the yearfor servi¢es other than as a tnL%iee up to October2024 kn they reSi￿d &5 a tn￿. The Temun￿on in¢ludin8 p¢n5ioo aDx)urtted to fA1216 (2024. £65.185). ttt addition there was a salary lo8￿ with a bal8nce of 4122 brought forward vknicb pid in the yrar. Pase 18 ¢ontinu¢d... No In￿ expenw were pid in the >wr (2024. £￿. io. 2025 2024 Wages and salaries Social Se¢uTity Costs Pension Costs iJnJ97 131386 26,440 73.975 1.181,847 94,050 25.197 79,349 1,703.198 1.380.443 2025 2024 14 Support 72 2025 2024 £60,001- £70.000 the yetr (2024- £185J96). ii. 345343 350,343 Charltabk a¢¢1 1036.957 2,036,957 3,851 14,535 3,851 14,535 141KI,686 2.405,686 RaisiD8 2J70.193 38,750 2.408.943 To¢al 2J70,193 38.750 1408,943 30.493 (33,750) (3,257) Pa8e 19 NOTES TO THE FINANCIAL STATEMENTS- ¢oDtlnued FOR ThE YL4R ENDED 31 MARCH 2025 ii. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTlvrr￿. eonthiued Unrestricted RHtrithd Totsl RECONCIUATION OF FtINDS Totsl brought forwgTd 1,351,973 72.137 1.624.110 lJ82.466 38387 1.620.853 12. TAIYGIBLE FIXED Assrrs Improvements ImprovemiDts Freelwld freebold property leasehold cosr OR VALUATION At l April 2024 Additions 157,000 23&732 59,000 133000 (231732) At 31 MaKb 2025 290,1100 59,000 DEPRECtATION At l April 2024 ctW8e foryear R¢v•lva¢ion a4iu8thwn IU40 2V47 59.000 (1&840) (28J47) At 31 M￿b 2025 59,000 Nrf BOOK VALUE At 31 Ma￿h 2025 290,IJiIO A¢ 31 tdaT¢b 2024 138,160 208.385 FixtstreB Computer equipment fittin Totsli COST OR VALUATION At l April 2024 Athlitions R¢vAluationB 17J57 $1,80D 11,760 $21089 11,700 {103.732) At 31 March 2025 17J57 63J60 429J17 DEPRECL4TION At l April 2024 Charge for year Revaluation adjustments 16J63 199 37￿9 160219 {47,187J At 31 M4rth 2025 IA562 45.133 120095 NET BOOK VALUE At 31 Ma￿h 2025 18.427 309322 At 31 Mar¢h 2024 994 14.131 361.670 Pag¢ 20 Continued... FOR THE YEAR ENDED 31 MARCH 2025 12. TANGIBIE FIXED ASSETS. o)nthiued Cost orvjluatioo at 31 Mtrch 2025 15 repT¢s￿ by. t• leMehoM property Freehold prDp¢rty property Vahth th 2024 Cost 133000 157000 (236,732) 23A732 59,1)00 290000 59,000 equlpmelll Tot• Valuation ID 2024 (103,732) S33.649 17J57 63J60 17J37 63J60 429J17 lisling pri￿. ¢ia Coll¢ al l•t April 21n4 Addition8 423J33 1.683,759 26,028 1133,120 Cort At 31# M•rch 2025 423J33 1.683,759 26,028 2,133,120 De￿1#00n at l# Awil 2024 ch￿82 for the y•or 16,764 8,131 57581 32.524 521 510 74,866 41,165 Depre£l&tion at 31rt m￿Ch 2025 24.895 90,105 1.031 116,031 N¢t Book Vabje It 31# MAr¢b 2025 398,438 l ￿93.654 24,997 2,017,089 Nit B00kV•h￿ It 31rt m￿Ch 2024 406J69 1,626.178 25,507 2.058254 Se¢ 8¢wuotiti8 poli¢yaotes detsilin8 the FRS 102 and SORP Tequire4rtnts. Pp8E21 FOR THE YEAR ENDED 31 MARCH 2025 14. 2025 2024 123,080 4,850 77039 81.127 6.001 91858 Other debtot8 205,769 179,986 15. 2024 T￿ cttdi¢o Social S￿lty and other tws Othercredito P¢n5ion ueditor 216,149 31,707 25,000 5.6111 120.011 48.096 20,175 25,000 3,952 100.959 6,655 406h77 204,837 2024 Deferred inconw at l Apnl 2024 Amount relealed in the year 6h55 {6ffj55) 20,(N)) (20.(HJ)) 6,655 6.655 (kI￿r ]oaDs (see note 17) 1150000 2,150,01)0 17. UjA￿s 2(Y24 1150,000 1,650,000 The loan is r¢payable ID ￿11 by 2033. IDte¥est is pid quarterty based OD the net of iDCOll4 repAits. insu and a>51S of the %Kial Investnx￿ priyities purchased (2025 £119279" 2024 £53,645). P88e 22 NOTES TO THE FINANCIAL STATEMENfs. ¢oothiued FOR TItE YEAR ENDED 31 MARCH 2025 LEASING AGILEEMENTS Minijnum lease paynmts under non*8D¢ellable op￿￿lti8 lea8e8 fall duc as follows: 2025 2024 Within one y Between oll¢ aad five year8 116.185 851534 48.604 529245 96&719 577,849 Some of th¢ 1¢8sin8 *￿e¢ments are on a rolliD8 tern? 8nd either the lessee or the lessor caD ¢anMI the rentsl Ag[eeo￿t Biving A month8 notice, therefore the ￿nN￿l￿￿ent at the yetr cnd is a monthly rent paynwiL MOVEMENT IN FUNDS 19. Net movenKnt infim At 31.3.25 At 1.4.24 fimd8 Unrtttrl¢t¢d G¢nernl fi￿d Replacement fund Propety n￿l￿tell•ll¢¢ fiwd Buildin8 fund He￿ office tuntiing ¢08ts Mort8Age Fund8 1378014 15,0110 128826 1030.240 15.OOD 20,000 68,652 loo,000 77,000 61652 200,01)0 (100,o(JD) 77,000 1,582rt66 121426 Rtstrlcted fun OMP Rochd8le strlve fundlll8 Knillin8 Naw - Children Festi￿1 Church- Beautiful Proj¢¢¢ Wlndfall 8rAttt MHCLG 1,710,892 1,000 1,000 (380 250 11,012 482 12,007 8,250 5,000 250 (11.012) (482) (314) (201) Women8 Activities GMCA Tar8¢t Hardellius Eatoll Fund 11,693 049 38a87 (12J95) 25992 1,6211I53 11fiO31 1.736,884 Net Mov¢ll￿t ID fund4 included in th• above are as follow8: IDcomin8 Oain8 And Movement in funds ¢xpellded UDretrl¢ted fuDd• Geller￿ fi￿d 3ffj51J78 (3,407007> (56J45) 128026 Ratrl¢ted fuDdi Knitting Nans- Children Windfall yant MHCLO Womens kntiviti Gma4 Target Hardthin8 (386) (11,012) (482) (314) (201) (386) (11,012) {482) (314) (201) (12J95) 139S) 3,651978 {3.479.402) (56WS) 116,031 Page 23 ¢ontitiued... NOTLS TO THE FINANCIAL STATEMENfs. ¢onthiued FOR ThE YEAR ENDED 31 WCH 2025 19. MOVEMEHf IN FtJNDS. eonilnued Cwaradves for movement In lknnds Net Transfers At 313.24 At 1.4.23 Unratri¢t¢d fundi GeneTrl fund IT Replac¢m¢nt fvnd Prop¢rty nMinteJADce fi￿d Buildin8 fiwd 1,241,663 15,OIXI 10.000 65JlO 220.000 27,151 10.000 1.278.814 15,000 20,000 68,652 200,(100 io.ooo 3J42 (20,000) 1.551,973 30,493 1,582,466 R¢rtrkted Ivhite ribbon GMP RothdAle Strive fimding Kllittin8 NaD8- Childr¢n F¢stival Church- BeaWifvl Proje¢t 355 3,505 386 250 275 399 35,425 8,913 650 12,007 8.250 1,722 (355) (2,305) 250 (275) (399) {24,4L3) (8,431) (650) CCF (hnt Windfall 8ran¢ MHCU3 Sport8 Ell8land Fund Womens Actlviti¢8 GMCA Torget Eaton Fund 11,012 12.1)07 8,250 5,000 3,278 72.137 {33.750) 38,387 TOTAL FUNDS 1.624,110 (3257) 1.620,853 Comparative nei mov¢llKnt ID fi￿d* included in the abov• •r¢ as follow8: JncotDiti8 expended Unre8trkt¢d fundi General fund BulldlD8 fulld 2.395,786 4,900 (2,368,635) {1,558) 27,151 3.342 2,4110,686 (2,370,193) 30,493 R¢thd Whil¢ ribbo (3MP Ro¢h￿Ie Strive fiU￿Ing (355) (1505) (275) {399) (24.413) (8,431) (650) (1,722) (355) (2.505) (275) {399) (24,413) (8,431) (650) 3278 CCF Grant Windfall MHCL Sports En81olld Fund EatOD Fund 5,000 5.000 (38,750) {33,750) TOTAL FUNDS 2.405,686 (2,408,943) (3.257) Tr￿￿ferI b¢tween funds Th¢ tran$fer8 between fiuth mainly relate to moven*nts on designaled fi￿dS following the designation by the ITh￿ There wer¢ three trnLsfer8 on r¢stri¢ted fvnds, these were to cover a restricted deficit which was covertd by unrestricted funds the same geographical areL Page 24 NOTES TO THE FINANCIAL sfATEMENTS. ¢onthiued FOR THE YEAR ENDED 31 MARCH 2025 20. REL4TED PARTY DISCLOSUI A K Rhodes-Daw8on. who is tbe Cbi¢f Executive Offittr is also • tswstee of WHAG and w2s a directorof WHAG CIC prior to it being dissolved. She teccived no remuDeratiOD for her role w a tswtee and resignf41 as A trustee on 14th October2024. 21. IT Replacement fimd This wos oriwlty desi8Dat&4 in 2005, as funds s¢t &$id¢ forthe replacement of IT s￿¢M3 and maintenwKe. Th¢ xrrnr was repItt￿d durin8 2014 attd rr quipm¢nt T¢plac￿ in 2017. Due to the purchase of the new head office and ￿M1pmen￿ this ndin8 was allocate4 but th¢ trust￿ bave considered it prnd¢n¢ to de8i8n8te £lJ.000 goin8 fonvArd. Property Maintenance fund Th¢ Trustees consider It prud¢n¢ to d¢sigDAt¢ £20,000 P￿ annum on a 3 ye•r propety nminteoance Buildin8 Ibnd The buildiD8 fund was establisbed in 2012 with a view to the Cbatity investing in rental property. ID 2013 a prop¢rty was purchased and it is the Ttuslees intention Io PUT¢hase another if A Suitable investment is available. Th¢ Property purchased is ¢urrcntly ¢lAssified as a soclal investment. MovetDeDI on the fuDd reflects rental in¢ollK costs for the year. F[¢￿ offic¢ runningcosts The trustee8 bAv¢ d*Aignated £IOO,000 tow¥ds future nwiill8 Costs of th¢ n¢w offi￿. MortBa8e FuDd Th¢ trusteu have ￿L￿ted £77,000 ID the year to this ffijnd. 21 RESTrICTED FUNDS While Ribbon FuDdiD4 received from Bury Coull¢ll to buy enw8eD¢y ba81 (p•th) for women tknin81 wittieDcln8 dom¢8ti¢ vlol¢nM. GMP Rochdale STRIVE £4,498 was provided by Great¢r M8DGheJter Police in Telation to Ro¢lthle STRIVE vi¢lim8 for WHAG to pmvid• to ' seuion8. Knitt108 N4n8* Chlldre £263 wa8 pmvlded by 'Knittin8 Nam. ltt Tespeci of children In previous yeaN #n additional £123 prO￿ded thli Festival Thurch R¢stricted to provide beauty therapy 4¢uioo$ foi the ruid¢DI8 in CWAC rIfv￿. Womens Aid. Trauma Re8tricled to proMd¢ • space and irAprove q￿lIty of life for Rjidents iti Cwac refu8e. Cbeshir¢ Community FoundAtion (CCF) R¢*ricted thnditi8 towards play therapy in the CWAC refv8< dispernd prop¢rti¢8 and ID Te￿￿1emenL Womew Group W¢)rk- Women'8 Aetivities Restrlcted to fund speclflc 8roup wo Windfall Fund The wind1￿ yaot r¢¢•ived is to support A Play Worker it Cwac pmnises ovér a three yur perlod wben the witioll is filled. MHCLG Gr Restricted fimdin8 from Che5hir¢ We¥¢ and Ch¢stsr authority to wpport WHAC¢i additional ex￿ditUrE for Client wellbeln& And 4lso for sAfe wotlun8 livin8 eDvironnMts for all staff and seThl¢e duriD8 Covid.19. Sports En8laDd Fund FundiD8 Te¢eived in Rochdth to ptsrchage bikes And ac¢esswies for Setyice users to pmnK*ts active lire and rnell￿ wellb¢iD8 duriD8 Covid-19. Pa8e 25 ¢ontinueL.. FOR THE YEAR ENDED 31 MARCH 202S Eaton Fund Grant received kn improNr Clie￿ quality of]if4 and home life safer find indythit IiviD& Pa8¢ 26 DETAILED sfATEMENT OF FINANCIAL ACllVJT]ES FOR THE YL4R ENDED 31 MARCH 2025 2025 2024 INCOME AND ENDOWME Donadons aud legael DonatioDS 5,577 367,624 10,879 339,464 373201 350.343 Illvestment In¢ome Rents received Deposit account int¢r¢st 14085 752 3,050 14037 ChArltable ictlvldes Rent housin8 b¢D¢fit receivable Support cbar8ts 2,172001 1,087,076 1?35,101 701,856 3,259177 2,036,957 Oth¢r Incom¢ Trainin8 fees ￿1VIb]e Sulldry income 2,756 iJ07 5.152 9,383 4,063 14,535 Total theoDthig r￿Ure 3,651,m 2.405,686 EXPENDrruRE Cb*rlt*ble aedvld Wa Social 8e¢uTIty Pen8ions ReD4 rates and •¢ThI￿ char8eA Insurance H¢aL ligtst •nd wo¢¢r Telaphon¢ Priniiti& postage Ind stslionery Stsff tra￿1 and subsist¢n¢¢ Swi&ieB Healthcare Rttruitmenl training and related com8 Reptir5, DMintenan¢e and cleaniD8 TenaDts' a¢tsviti¢8 and support BRd debts Freehold pro Long leasehold ImprovellMts to property Fixtures ond fittitigs Computer thwipnKttt 1.703,198 131386 26,440 684,170 28,213 225,623 39,480 15,811 45.053 5.752 Ort20 49,167 2n.939 37,079 1261.104 94,050 25,197 419,593 22.447 106,351 26.154 5,959 14.795 7.991 4,643 49.104 190,490 27,971 5,235 11,437 33,188 5355 249 5.113 8,131 27,789 5245 199 7864 3J19A59 2J16J26 This pw does not forn) plrt of th¢ statstory financial sthtemeDts Page 27 DrrAILED sfATEMENT OF FJNANCIAL AcfiviTIL8 FOR THE YEAR ENDED 31 MARCH 2025 2025 2024 Support eojts Fthance Bank ch8rges Social inv¢5tyent loan dwg¢s 1316 119370 2,241 53,645 120,486 55,886 GoverDAn¢¢ ¢os¢i Awowitanry f¢¢s Audit fee L¢8al and profe88ional feel 4818 IOJ89 24,250 4,818 9,372 22,541 39857 36,731 3879802 2.408,943 Net Ineomel(eipendllur•) before galtti and loi 171576 (3,257) ReaU8ed rtt•gDlied galm and louos Lo8s on the revaluation of fixed a8$1ts {56J45) N•t ID¢om¢l(exp•ndlthr¢) 116,031 (3,257) Ihii pag¢ d¢H not fornipart of the statutory fmgn¢i81 atatements Page 28