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2025-12-31-accounts

Docusign Envelope ID: 55DDF394-0C69-86EA-8311-E56E9C562ED1

Registered number: 04366893 Charity number: 1092168

DIFFERENT STROKES (TRUSTEES) LIMITED (A Company Limited by Guarantee)

UNAUDITED

TRUSTEES' REPORT AND FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

Docusign Envelope ID: 55DDF394-0C69-86EA-8311-E56E9C562ED1

DIFFERENT STROKES (TRUSTEES) LIMITED (A Company Limited by Guarantee)

CONTENTS

Page
Reference and Administrative Details of the Company, its Trustees and Advisers 1
Trustees' Report 2 - 10
Independent Examiner's Report 11 - 12
Statement of Financial Activities 13
Balance Sheet 14 - 15
Notes to the Financial Statements 16 - 33

Docusign Envelope ID: 55DDF394-0C69-86EA-8311-E56E9C562ED1

DIFFERENT STROKES (TRUSTEES) LIMITED (A Company Limited by Guarantee)

REFERENCE AND ADMINISTRATIVE DETAILS OF THE COMPANY, ITS TRUSTEES AND ADVISERS FOR THE YEAR ENDED 31 DECEMBER 2025

Trustees Mr R Parmar, Chair
Ms C Bell, Vice Chair
Dr S Sanghera
Mr R Djan-Krofa
Mr M A Caines, Treasurer
Ms C V Carey
Mr C J Henry
Prof J Hunt (resigned 1 August 2025)
Company registered
number
04366893
Charity registered
number
1092168
Registered office
9 Canon Harnett Court
Wolverton Mill
Milton Keynes
Buckinghamshire
MK12 5NF
Chief executive officer
Mr A Willett
Accountants
Hillier Hopkins LLP
Chartered Accountants
249 Silbury Boulevard
Milton Keynes
Buckinghamshire
MK9 1NA

Page 1

Docusign Envelope ID: 55DDF394-0C69-86EA-8311-E56E9C562ED1

DIFFERENT STROKES (TRUSTEES) LIMITED (A Company Limited by Guarantee)

TRUSTEES' REPORT FOR THE YEAR ENDED 31 DECEMBER 2025

The Trustees present their annual report together with the financial statements of Different Strokes (Trustees) Limited for the year 1 January 2025 to 31 December 2025. The Annual Report serves the purposes of both a Trustees' report and a directors' report under company law. The Trustees confirm that the Annual Report and financial statements of the charitable company comply with the current statutory requirements, the requirements of the charitable company's governing document and the provisions of the Statement of Recommended Practice (SORP) applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS102) (effective 1 January 2019).

Since the Company qualifies as small under section 382 of the Companies Act 2006, the Strategic Report required of medium and large companies under the Companies Act 2006 (Strategic Report and Directors' Report) Regulations 2013 has been omitted.

Objectives and activities

a. Policies and objectives

The Company is established for charitable purposes, to relieve persons who have suffered strokes and to support their families and carers.

In setting objectives and planning for activities, the Trustees have given due consideration to general guidance published by the Charity Commission relating to public benefit, including the guidance 'Public benefit: running a charity (PB2)'.

The prime objectives of the charity are to help stroke survivors of under retirement age to optimize their recovery, take control of their own lives and regain as much independence as possible by offering rehabilitative services, information and advice. These objectives are pursued by:

b. Strategies for achieving objectives

The individual strategies employed to achieve the charity's objectives are to:

Page 2

Docusign Envelope ID: 55DDF394-0C69-86EA-8311-E56E9C562ED1

DIFFERENT STROKES (TRUSTEES) LIMITED (A Company Limited by Guarantee)

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2025

Objectives and activities (continued)

The trustees have paid due regard to guidance issued by the Charity Commission in deciding what activities the charity should undertake.

The description under the headings "Achievements and performance" and "Financial review" meet the company law requirements for the trustees to present a strategic report.

Achievements and performance

a. Main achievements of the Company

In 2025, we supported more people than ever before at Different Strokes.

Amongst our specific achievements:

This was the first year under our new strategic plan for 2025-27. During the process of developing this plan, we felt that we needed to revisit our organisational values, as, although our previous values were all ones which we held ourselves accountable to, we didn’t necessarily feel that they best reflected what we do and our uniqueness as an organisation. We therefore updated these, and our new values are as follows:

We listen: We recognise each person as an individual and respond to the needs of our community

Page 3

Docusign Envelope ID: 55DDF394-0C69-86EA-8311-E56E9C562ED1

DIFFERENT STROKES (TRUSTEES) LIMITED (A Company Limited by Guarantee)

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2025

Achievements and performance (continued)

Main achievements of the Company (continued)

Our strategic plan identified five broad objectives for 2025-27, and these are as follows:

With regards to services, we continued to provide support to more stroke survivors, in as many ways as possible. In addition to our long-standing network of support groups and online support groups, we continued with our online virtual meetings, which were held twice a month for stroke survivors and once a month for carers of stroke survivors. We also delivered a programme of seven webinars, which covered post-stroke fatigue, exercise, anxiety, driving after a stroke, legal issues, parenting and women’s health.

A particular focus in 2025 was reviewing and updating our written information packs. 17 separate areas were identified, each of which will have their own booklet, and work commenced on producing all these. By the end of the year seven core packs had been developed, written and printed, with the remainder of the packs to follow in 2026. This has taken a little longer than we anticipated, but the reason for this is that we have taken our time to engage with our beneficiaries and to ensure that we are providing all relevant information in each of the packs, meaning that all resources are more comprehensive and a significant improvement on previous versions.

Our bursary scheme has continued, and during the course of the year a further 22 individuals were provided with funds – of between £400 and £800 – to enable them to access further physical rehabilitation, which otherwise they would have struggled to afford. Funds are in place to continue this at a similar level during 2026.

Face-to-face events were held in Milton Keynes, Manchester and Glasgow. At each event we had inspirational talks from a stroke survivor – Anthony, exercise instructor and World Record Holder for the Marathon by someone with hemiplegia spoke in Milton Keynes, GP and Different Strokes trustee Satinder spoke in Manchester, and former MP Amy spoke in Glasgow. We were particularly pleased to run our Glasgow event in conjunction with Chest Heart Stroke Scotland, while another highlight was at Milton Keynes, where we were able to reunite Anthony with Baz, an inspirational figure from his childhood, and have this filmed and showcased on BBC’s The One Show.

We continued to raise awareness of younger stroke throughout the year, with articles appearing in a number of national publications, such as Sun Health, the Independent, Daily Mail Online, Yahoo, and Metro as well as in Portugal News. We also appeared in regional newspapers, on ITV Border and ITV Anglia News, and on BBC Radio London, BBC Radio Manchester, Radio Ashford and Desi Radio.

Page 4

Docusign Envelope ID: 55DDF394-0C69-86EA-8311-E56E9C562ED1

DIFFERENT STROKES (TRUSTEES) LIMITED (A Company Limited by Guarantee)

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2025

Achievements and performance (continued)

Main achievements of the Company (continued)

We have continued to strengthen our partnership with third party organisations, collaborating in areas of mutual interest, and with organisations that support stroke survivors through advice, products and devices, research and awareness raising. This year, we held discussions with two more legal firms, and, in conjunction with two legal firms that we have collaborated with for some time, in early 2026 we developed a corporate membership scheme with these four legal firms. We received sponsorship funds from two pharmaceutical companies – one existing relationship and one new one – as well as continuing to build contacts with other commercial organisations, charities and statutory bodies. We will continue to build our network with all such bodies going forward where there is the potential for this to benefit stroke survivors.

We had plans this year to recruit up to four new members of staff, and to go through a restructuring of some parts of our staff team, but this has only been a partial success. We recruited two new members of staff – one to be responsible for developing our new information packs, and the other to provide support to our group network – and both have settled into the organisation extremely well. Unfortunately though we had two failed recruitment rounds, for a group co-ordinator and for Services Manager. As a result we had to reconsider our staffing priorities, and the planned transition of one staff member from Groups Co-ordinator to Outreach Manager, to focus more on raising awareness of our work in regional areas and with healthcare professionals, was delayed until 2026. The failure to recruit a Services Manager also means that we have one less managerial position than planned for in the 2025-27 strategic plan, and there are no current plans to revisit this position. With one of our regional co-ordinators deciding to leave their post, and us deciding not to replace them, this means that our headcount has increased from 12 to just 13, a net gain of one member of staff. Having said that, we ended the year with a very stable team, and a clear structure for taking things forward, and as a result there are no plans for us to expand the team further in 2026.

With regards to funding, we are reporting a deficit for the year of £117,861. This compares to a surplus of £110,048 in 2024. However, it should be noted that this deficit was planned, and was agreed by the trustees to facilitate the expansion of our services and staff team. The amount of the deficit – once adjusted for guaranteed legacy payments which we have no control of the timing of – was very close to that which we budgeted for. It should also be noted that the size of the deficit when measured in net movement of funds (£89,813) was less than the size of the surplus which we made in both 2024 and 2023, and overall our funding situation remains very healthy, with diversified sources of income, and a level of reserves which comfortably exceeds that of our stated aim in our reserves policy.

The figures above include funds which are held by our regional groups. The groups ended 2025 with an operating surplus of £1,742 (2024 - £7,908) and total funds of £170,774 (2024 - £169,031). While the Different Strokes support groups are technically branches of Different Strokes, they enjoy considerable autonomy over the operation of their affairs. Hence while in theory their funds technically form part of Different Strokes reserves it would be inappropriate to see them as freely available for the use of the charity, generally. For this reason, we regard this portion of the reserves as "designated" - retained by the Groups for use to develop services locally and not considered to be available to finance Central Services. £31,500 (2024 - £50,481) for our bursary fund is also shown within designated funds.

Different Strokes is registered with the Fundraising Regulator and works in a way that is compliant with the Code of Fundraising Practice.

Page 5

Docusign Envelope ID: 55DDF394-0C69-86EA-8311-E56E9C562ED1

DIFFERENT STROKES (TRUSTEES) LIMITED (A Company Limited by Guarantee)

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2025

Financial review

a. Going concern

After making appropriate enquiries, the Trustees have a reasonable expectation that the Company has adequate resources to continue in operational existence for the foreseeable future. For this reason, they continue to adopt the going concern basis in preparing the financial statements. Further details regarding the adoption of the going concern basis can be found in the accounting policies.

b. Reserves policy

The Trustees have agreed that it is their intention that the charity should maintain a level of free reserves (unrestricted funds not committed or invested in Fixed Assets) to enable the charity to cover its central running costs for not less than six months. Such costs amounted to £498,061 for 12 months in 2025 (2024 - £422,130), or £249,030 for 6 months (2024 - £211,065). Free reserves totalled £355,034 as of 31[st] December 2025 (2024 - £412,199). Reserves held by the groups totalled £170,774 (2024 - £169,031), all of which is represented by cash. The average balance is, however, around £5,700 (2024 - £5,100) and because of the fragmented nature of these holdings they are not regarded as being available for central purposes. See Note 20 for a detailed breakdown.

c. Financial risk management objectives and policies

The Trustees have a Risk Management Strategy which comprises of:

d. Thanks

The trustees would like to thank everyone who has supported Different Strokes – individual donors, people who have undertaken events for us, community groups, charitable trusts and foundations, corporates, and all other supporters. It is only with your very generous support that we are able to raise the required funds to provide our services to younger stroke survivors, and we remain very grateful for your support.

A number of our funders are listed under restricted funds later in this report; amongst our other funders who we would also like to thank for their support in 2025 are:

Bolt Burdon Kemp LLP Knitregen Ltd. Bouttell Bequest Lympstone Manor Hotel FDR Trust Marsh Charitable Trust February Foundation Merz Therapeutics Fletchers Solicitors PF Charitable Trust Hawthorne Charitable Trust Sir James Roll Charitable Trust The Hospital Saturday Fund Saddleworth Male Voice Choir The William Howarth Charitable Trust Sutton Byre Trust Inner Wheel Club of High Wycombe Adrian Swire Charitable Trust Ipsen Vandervell Foundation Irving Memorial Trust Wogen Anniversary Trust Irwin Mitchell LLP

Page 6

Docusign Envelope ID: 55DDF394-0C69-86EA-8311-E56E9C562ED1

DIFFERENT STROKES (TRUSTEES) LIMITED (A Company Limited by Guarantee)

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2025

Financial review (continued)

Thanks (continued)

Our sincere thanks go to all other funders and supporters, no matter how big or small their donation, including organisations that prefer to donate in confidence, and do not seek acknowledgement or publicity for their charitable donations.

We’d also like to give a huge thank you to our network of volunteers up and down the country, who give up so much of their time to support our groups and to support the charity in other ways; again, we would not be able to do what we do without you.

Structure, governance and management

a. Constitution

Different Strokes (Trustees) Limited is a company limited by guarantee and not having a share capital is governed by its Memorandum and Articles of Association dated 5th February 2002. The company was incorporated to acquire the assets and undertaking of Different Strokes, an unincorporated charity; this it did on 8th June 2002.

The member's liability is limited. Every member of the company undertakes to contribute up to £1 of the assets of the company in the event of it being wound up.

It is a registered charity with the Charity Commission (No. 1092168). The number of members of the company is limited to 50, the present membership is 7 (2024 - 8). Every person desirous of becoming a member must sign and deliver to the company an application for membership. The sole right to membership is vested in the Board of Trustees who may, without showing cause, refuse to admit any application to membership.

b. Methods of appointment or election of Trustees

The business of the Charity is managed by the Board of Trustees and its membership comes from within the members of the company. It is an objective to have members on the Board of Trustees whose skills and expertise complement the needs and aspirations of a charity committed to serving the needs of younger stroke survivors. The Memorandum and Articles of Association states that the Chairman or Vice-Chairman shall be a stroke survivor. The Articles of Association determine a minimum of 4 and a maximum of 15 Trustees. The members of the Board of Trustees are the Directors of the charity. At each Annual General Meeting one third of the Trustees, the longest serving since their last election, are required to stand for re-election. Any new Trustee appointed by the Board must stand for election at the Annual General Meeting after his/her appointment.

During the course of 2025, Professor John Hunt stood down as a Trustee. John was very supportive to the other trustees and the staff team and we thank him for his service.

c. Organisational structure and decision-making policies

The Board meets at least quarterly, with day to day operations led by the Chief Executive Officer. Austin Willett has been in this role since January 2018. The Board, along with the CEO hold periodic "Awaydays" to discuss the future development of the charity. To facilitate effective operations the CEO has delegated authority, within the terms of delegation approved by the Trustees, for operational matters including finance and employment.

Page 7

Docusign Envelope ID: 55DDF394-0C69-86EA-8311-E56E9C562ED1

DIFFERENT STROKES (TRUSTEES) LIMITED (A Company Limited by Guarantee)

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2025

Structure, governance and management (continued)

d. Policies adopted for the induction and training of Trustees

New Trustees undergo an orientation to brief them on their role and the various aspects of the charity's services and to brief them on their legal obligations under charity and company law, the content of the Memorandum and Articles of Association, the committee and decision-making processes, the business plan and recent financial performance of the charity. Trustees are encouraged to attend appropriate external training events where these will facilitate the undertaking of their role.

e. Related party relationships

The charity works closely with other charities and not-for-profit organisations within associated service areas; these bodies include The Stroke Association, the Neurological Alliance, Chest Heart & Stroke Scotland, and the Medical Technology Group.

f. Trustees' indemnities

A policy of third-party indemnity insurance has been in place during the year for the benefits of the Trustees and officers.

Plans for future periods

2026 will be the second year of our 2025-27 strategic plan. As such, our objectives for the year will largely be a continuation of what we delivered previously, although there are a couple of new initiatives planned. Our objectives, as underpinned by the 2026 business plan, can be summarised as follows:

Page 8

Docusign Envelope ID: 55DDF394-0C69-86EA-8311-E56E9C562ED1

DIFFERENT STROKES (TRUSTEES) LIMITED (A Company Limited by Guarantee)

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2025

Plans for future periods (continued)

Page 9

Docusign Envelope ID: 55DDF394-0C69-86EA-8311-E56E9C562ED1

DIFFERENT STROKES (TRUSTEES) LIMITED (A Company Limited by Guarantee)

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2025

Statement of Trustees' responsibilities

The Trustees (who are also the directors of the Company for the purposes of company law) are responsible for preparing the Trustees' Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

Company law requires the Trustees to prepare financial statements for each financial . Under company law, the Trustees must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the Company and of its incoming resources and application of resources, including its income and expenditure, for that period. In preparing these financial statements, the Trustees are required to:

The Trustees are responsible for keeping adequate accounting records that are sufficient to show and explain the Company's transactions and disclose with reasonable accuracy at any time the financial position of the Company and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the Company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

Approved by order of the members of the board of Trustees and signed on their behalf by:

................................................ Mr R Parmar Chair of Trustees

Date: 14-07-2026

Page 10

Docusign Envelope ID: 55DDF394-0C69-86EA-8311-E56E9C562ED1

DIFFERENT STROKES (TRUSTEES) LIMITED (A Company Limited by Guarantee)

INDEPENDENT EXAMINER'S REPORT FOR THE YEAR ENDED 31 DECEMBER 2025

Independent Examiner's Report to the Trustees of Different Strokes (Trustees) Limited ('the Company')

I report to the charity Trustees on my examination of the accounts of the Company for the year ended 31 December 2025.

Responsibilities and Basis of Report

As the Trustees of the Company (and its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 ('the 2006 Act').

Having satisfied myself that the accounts of the Company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of the Company's accounts carried out under section 145 of the Charities Act 2011 ('the 2011 Act'). In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act.

Independent Examiner's Statement

Since the Company's gross income exceeded £250,000 your examiner must be a member of a body listed in section 145 of the 2011 Act. I confirm that I am qualified to undertake the examination because I am a member of Institute of Chartered Accountants in England and Wales (ACA), which is one of the listed bodies.

I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe:

  1. accounting records were not kept in respect of the Company as required by section 386 of the 2006 Act; or

  2. the accounts do not accord with those records; or

  3. the accounts do not comply with the accounting requirements of section 396 of the 2006 Act other than any requirement that the accounts give a 'true and fair' view which is not a matter considered as part of an independent examination; or

  4. the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities [applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)].

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.

Page 11

Docusign Envelope ID: 55DDF394-0C69-86EA-8311-E56E9C562ED1

DIFFERENT STROKES (TRUSTEES) LIMITED (A Company Limited by Guarantee)

INDEPENDENT EXAMINER'S REPORT (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2025

This report is made solely to the Company's Trustees, as a body, in accordance with Part 4 of the Charities (Accounts and Reports) Regulations 2008. My work has been undertaken so that I might state to the Company's Trustees those matters I am required to state to them in an Independent Examiner's Report and for no other purpose. To the fullest extent permitted by law, I do not accept or assume responsibility to anyone other than the Company and the Company's Trustees as a body, for my work or for this report.

14-07-2026 Signed: Dated:

Grant Franklin ACA

Hillier Hopkins LLP Chartered Accountants 249 Silbury Boulevard Milton Keynes Buckinghamshire MK9 1NA

Page 12

Docusign Envelope ID: 55DDF394-0C69-86EA-8311-E56E9C562ED1

DIFFERENT STROKES (TRUSTEES) LIMITED

(A Company Limited by Guarantee)

STATEMENT OF FINANCIAL ACTIVITIES (INCORPORATING INCOME AND EXPENDITURE ACCOUNT) FOR THE YEAR ENDED 31 DECEMBER 2025

Note
Income and
endowments from:
Donations and
legacies
3
Other trading activities
4
Investments
5
6
7
Total income
Expenditure on:
Raising funds
Charitable activities
Total expenditure
Net
(expenditure)/income
before net gains on
investments
Net gains on
investments
Net movement in
funds
Reconciliation of
funds:
Total funds brought
forward
Net movement in funds
Total funds carried
forward		 Unrestricted
funds
2025
£
186,654
171,804
29,481
387,939
51,824
421,328
473,152
(85,213)
28,048
(57,165)
412,199
(57,165)
355,034		 Restricted
funds
2025
£
9,500
-
-
9,500
-
24,909
24,909
(15,409)
-
(15,409)
21,909
(15,409)
6,500		 Designated
funds
2025
£
89,026
-
-
89,026
-
106,265
106,265
(17,239)
-
(17,239)
219,513
(17,239)
202,274		 Total
funds
2025
£
285,180
171,804
29,481
486,465
51,824
552,502
604,326
(117,861)
28,048
(89,813)
653,621
(89,813)
563,808		 Total
funds
2024
£
446,522
164,930
13,637
625,089
53,993
461,048
515,041
110,048
9,425
119,473
534,148
119,473
653,621

The Statement of Financial Activities includes all gains and losses recognised in the year.

The notes on pages 16 to 33 form part of these financial statements.

Page 13

Docusign Envelope ID: 55DDF394-0C69-86EA-8311-E56E9C562ED1

DIFFERENT STROKES (TRUSTEES) LIMITED (A Company Limited by Guarantee) REGISTERED NUMBER: 04366893

BALANCE SHEET AS AT 31 DECEMBER 2025

Note
Fixed assets
Tangible assets
12
Investments
13
Current assets
Stocks
14
Debtors
15
Cash at bank and in hand
Current liabilities
Creditors: amounts falling due within one
year
16
Net current assets
Total assets less current liabilities
Total net assets
Charity funds
Designated funds
17
Restricted funds
17
Unrestricted funds
17
Total funds		 4,471
16,909
412,567
433,947
(13,691)		 2025
£
1,456
142,096
143,552
420,256
563,808
563,808
202,274
6,500
355,034
563,808		 7,867
13,325
527,275
548,467
(12,027)		 2024
£
3,133
114,048
117,181
536,440
653,621
653,621
219,513
21,909
412,199
653,621

The Company was entitled to exemption from audit under section 477 of the Companies Act 2006.

The members have not required the company to obtain an audit for the year in question in accordance with section 476 of Companies Act 2006.

The Trustees acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and preparation of financial statements.

The financial statements have been prepared in accordance with the provisions applicable to entities subject to the small companies regime.

Page 14

Docusign Envelope ID: 55DDF394-0C69-86EA-8311-E56E9C562ED1

DIFFERENT STROKES (TRUSTEES) LIMITED (A Company Limited by Guarantee) REGISTERED NUMBER: 04366893

BALANCE SHEET (CONTINUED) AS AT 31 DECEMBER 2025

The financial statements were approved and authorised for issue by the Trustees and signed on their behalf by:

................................................ ................................................ Mr R Parmar Mr M A Caines Chair of Trustees Trustee & Treasurer Date: 14-07-2026

The notes on pages 16 to 33 form part of these financial statements.

Page 15

Docusign Envelope ID: 55DDF394-0C69-86EA-8311-E56E9C562ED1

DIFFERENT STROKES (TRUSTEES) LIMITED (A Company Limited by Guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025

1. General information

Different Strokes (Trustees) Limited is a private company limited by guarantee incorporated in England and Wales. The registered office is 9 Canon Harnett Court, Wolverton Mill, Milton Keynes, MK12 5NF.

The accounts have been prepared in GBP and rounded to the nearest pound.

2. Accounting policies

2.1 Basis of preparation of financial statements

The financial statements have been prepared in accordance with the Charities SORP (FRS 102) - Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006.

Different Strokes (Trustees) Limited meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy.

2.2 Income

All income is recognised once the Company has entitlement to the income, it is probable that the income will be received and the amount of income receivable can be measured reliably.

The recognition of income from legacies is dependent on establishing entitlement, the probability of receipt and the ability to estimate with sufficient accuracy the amount receivable. Evidence of entitlement to a legacy exists when the Company has sufficient evidence that a gift has been left to them (through knowledge of the existence of a valid will and the death of the benefactor) and the executor is satisfied that the property in question will not be required to satisfy claims in the estate. Receipt of a legacy must be recognised when it is probable that it will be received and the fair value of the amount receivable, which will generally be the expected cash amount to be distributed to the Company, can be reliably measured.

Grants are included in the Statement of Financial Activities on a receivable basis. The balance of income received for specific purposes but not expended during the period is shown in the relevant funds on the Balance Sheet. Where income is received in advance of entitlement of receipt, its recognition is deferred and included in creditors as deferred income. Where entitlement occurs before income is received, the income is accrued.

Income tax recoverable in relation to investment income is recognised at the time the investment income is receivable.

2.3 Government grants

Government grants relating to tangible fixed assets are treated as deferred income and released to the Statement of Financial Activities upon the completion of the relevant performance-related conditions. Other grants that are not subject to performance-related conditions are credited to the Statement of Financial Activities as the grant proceeds are received. Grants received prior to the revenue recognition criteria being satisfied are recognised as a liability.

Page 16

Docusign Envelope ID: 55DDF394-0C69-86EA-8311-E56E9C562ED1

DIFFERENT STROKES (TRUSTEES) LIMITED (A Company Limited by Guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025

2. Accounting policies (continued)

2.4 Expenditure

Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit to a third party, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is classified by activity. The costs of each activity are made up of the total of direct costs and shared costs, including support costs involved in undertaking each activity. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs which contribute to more than one activity and support costs which are not attributable to a single activity are apportioned between those activities on a basis consistent with the use of resources. Central staff costs are allocated on the basis of time spent, and depreciation charges allocated on the portion of the asset’s use.

Expenditure on raising funds includes all expenditure incurred by the Company to raise funds for its charitable purposes and includes costs of all fundraising activities events and non-charitable trading.

Expenditure on charitable activities is incurred on directly undertaking the activities which further the Company's objectives, as well as any associated support costs.

2.5 Interest receivable

Interest on funds held on deposit is included when receivable and the amount can be measured reliably by the Company; this is normally upon notification of the interest paid or payable by the institution with whom the funds are deposited.

2.6 Tangible fixed assets and depreciation

Tangible fixed assets costing £NIL or more are capitalised and recognised when future economic benefits are probable and the cost or value of the asset can be measured reliably.

Tangible fixed assets are initially recognised at cost. After recognition, under the cost model, tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. All costs incurred to bring a tangible fixed asset into its intended working condition should be included in the measurement of cost.

Depreciation is charged so as to allocate the cost of tangible fixed assets less their residual value over their estimated useful lives, using the straight-line method.

Depreciation is provided on the following basis:

Computer equipment - 25%

2.7 Investments

Fixed asset investments are a form of financial instrument and are initially recognised at their transaction cost and subsequently measured at fair value at the Balance Sheet date, unless the value cannot be measured reliably in which case it is measured at cost less impairment. Investment gains and losses, whether realised or unrealised, are combined and presented as ‘Gains/(Losses) on investments’ in the Statement of Financial Activities.

Page 17

Docusign Envelope ID: 55DDF394-0C69-86EA-8311-E56E9C562ED1

DIFFERENT STROKES (TRUSTEES) LIMITED (A Company Limited by Guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025

2. Accounting policies (continued)

2.8 Stocks

Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.

2.9 Debtors

Trade and other debtors are recognised at the settlement amount after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due.

2.10 Cash at bank and in hand

Cash at bank and in hand includes cash and short-term highly liquid investments with a short maturity of three months or less from the date of acquisition or opening of the deposit or similar account.

2.11 Liabilities and provisions

Liabilities are recognised when there is an obligation at the Balance Sheet date as a result of a past event, it is probable that a transfer of economic benefit will be required in settlement, and the amount of the settlement can be estimated reliably.

Liabilities are recognised at the amount that the Company anticipates it will pay to settle the debt or the amount it has received as advanced payments for the goods or services it must provide.

Provisions are measured at the best estimate of the amounts required to settle the obligation. Where the effect of the time value of money is material, the provision is based on the present value of those amounts, discounted at the pre-tax discount rate that reflects the risks specific to the liability. The unwinding of the discount is recognised in the Statement of Financial Activities as a finance cost.

2.12 Financial instruments

The Company only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value with the exception of bank loans which are subsequently measured at amortised cost using the effective interest method.

2.13 Operating leases

Rentals paid under operating leases are charged to the Statement of Financial Activities on a straight-line basis over the lease term.

Benefits received and receivable as an incentive to sign an operating lease are recognised on a straight-line basis over the lease term, unless another systematic basis is representative of the time pattern of the lessee's benefit from the use of the leased asset.

2.14 Pensions

The Company operates a defined contribution pension scheme and the pension charge represents the amounts payable by the Company to the fund in respect of the year.

Page 18

Docusign Envelope ID: 55DDF394-0C69-86EA-8311-E56E9C562ED1

DIFFERENT STROKES (TRUSTEES) LIMITED (A Company Limited by Guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025

2. Accounting policies (continued)

2.15 Fund accounting

General funds are unrestricted funds which are available for use at the discretion of the Trustees in furtherance of the general objectives of the Company and which have not been designated for other purposes.

Designated funds comprise funds which are held by local groups for the purpose of providing services to stroke survivors in the local area. The groups have autonomy as to how to spend these funds, and they are not freely available to be spent by central services. Designated funds also include funds set aside to support the charities bursary scheme.

Restricted funds are funds which are to be used in accordance with specific restrictions imposed by donors or which have been raised by the Company for particular purposes. The costs of raising and administering such funds are charged against the specific fund. The aim and use of each restricted fund is set out in the notes to the financial statements.

Investment income, gains and losses are allocated to the appropriate fund.

3. Income from donations and legacies

Donations
Legacies
Grants
Donations
Legacies
Grants		 Unrestricted
funds
2025
£
93,565
34,639
58,450
186,654
Unrestricted
funds
2024
£
226,478
15,000
65,150
306,628		 Restricted
funds
2025
£
-
-
9,500
9,500
Restricted
funds
2024
£
-
-
41,798
41,798		 Designated
funds
2025
£
89,026
-
-
89,026
Designated
funds
2024
£
95,511
-
2,585
98,096		 Total
funds
2025
£
182,591
34,639
67,950
285,180
Total
funds
2024
£
321,989
15,000
109,533
446,522

Page 19

Docusign Envelope ID: 55DDF394-0C69-86EA-8311-E56E9C562ED1

DIFFERENT STROKES (TRUSTEES) LIMITED (A Company Limited by Guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025

4. Income from other trading activities

Income from fundraising events

Fundraising events
Fundraising events		 Unrestricted
funds
2025
£
171,804
Unrestricted
funds
2024
£
164,930		 Total
funds
2025
£
171,804
Total
funds
2024
£
164,930

5. Investment income

Income from listed investments
Income from listed investments
Bank interest		 Unrestricted
funds
2025
£
29,481
Unrestricted
funds
2024
Designated
funds
2024
£
£
10,914
-
-
2,723
10,914
2,723		 Total
funds
2025
£
29,481
Total
funds
2024
£
10,914
2,723
13,637

Page 20

Docusign Envelope ID: 55DDF394-0C69-86EA-8311-E56E9C562ED1

DIFFERENT STROKES (TRUSTEES) LIMITED (A Company Limited by Guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025

6. Expenditure on raising funds

Fundraising trading expenses

Unrestricted
funds
2025
£
Direct costs
32,518
Wages and salaries
16,500
Employers NIC
1,981
Pension costs
825
51,824
Unrestricted
funds
2024
£
Direct costs
36,088
Wages and salaries
15,600
Employers NIC
1,525
Pension costs
780
53,993		 Total
funds
2025
£
32,518
16,500
1,981
825
51,824
Total
funds
2024
£
36,088
15,600
1,525
780
53,993

Page 21

Docusign Envelope ID: 55DDF394-0C69-86EA-8311-E56E9C562ED1

DIFFERENT STROKES (TRUSTEES) LIMITED (A Company Limited by Guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025

7. Analysis of expenditure on charitable activities

Summary by fund type

Charitable activites
Charitable activites		 Unrestricted
funds
2025
£
421,328
Unrestricted
funds
2024
£
341,484		 Restricted
funds
2025
£
24,909
Restricted
funds
2024
£
26,653		 Designated
funds
2025
£
106,265
Designated
funds
2024
£
92,911		 Total
2025
£
552,502
Total
2024
£
461,048

8. Analysis of expenditure by activities

Charitable activites
Charitable activites		 Activities
undertaken
directly
2025
£
552,502
Activities
undertaken
directly
2024
£
461,048		 Total
funds
2025
£
552,502
Total
funds
2024
£
461,048

Page 22

Docusign Envelope ID: 55DDF394-0C69-86EA-8311-E56E9C562ED1

DIFFERENT STROKES (TRUSTEES) LIMITED (A Company Limited by Guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025

8. Analysis of expenditure by activities (continued)

Analysis of direct costs

Staff costs
Depreciation
Insurance
Governance costs
General
Repairs and maintenance
Rent
Bank charges
Staff training
Subscriptions
Printing, postage and stationery
Office costs
Direct programming
Travel
Telephone		 Total
funds
2025
£
267,124
1,677
2,282
9,287
4,154
1,382
15,114
755
9,803
712
11,112
2,158
217,726
2,010
7,206
552,502		 Total
funds
2024
£
241,462
2,797
2,133
4,819
2,918
905
14,200
886
8,062
706
8,987
2,110
161,471
3,218
6,374
461,048

9. Independent examiner's remuneration

The independent examiner's remuneration amounts to an independent examiner fee of £3,630 ( 2024 - £3,250 ).

10. Staff costs

Wages and salaries
Social security costs
Contribution to defined contribution pension schemes		 2025
£
256,859
17,226
12,345
286,430		 2024
£
236,239
13,000
10,128
259,367

Page 23

Docusign Envelope ID: 55DDF394-0C69-86EA-8311-E56E9C562ED1

DIFFERENT STROKES (TRUSTEES) LIMITED (A Company Limited by Guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025

10. Staff costs (continued)

The average number of persons employed by the Company during the year was as follows:

2025 2024
No. No.
Average employees 13 13

No employee received remuneration amounting to more than £60,000 in either year.

The key management personnel during 2025 was the Chief Executive Officer. The total amount of employee benefits (including employer pension contributions) received by key management personnel for their services to the charity is £64,958 (2024 - £59,333).

11. Trustees' remuneration and expenses

During the year, no Trustees received any remuneration or other benefits (2024 - £NIL) .

During the year ended 31 December 2025, no Trustee expenses have been incurred (2024 - £NIL) .

12. Tangible fixed assets

Cost or valuation
At 1 January 2025
At 31 December 2025
Depreciation
At 1 January 2025
Charge for the year
At 31 December 2025
Net book value
At 31 December 2025
At 31 December 2024		 Computer
equipment
£
15,995
15,995
12,862
1,677
14,539
1,456
3,133

Page 24

Docusign Envelope ID: 55DDF394-0C69-86EA-8311-E56E9C562ED1

DIFFERENT STROKES (TRUSTEES) LIMITED (A Company Limited by Guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025

13.
Fixed asset investments
Cost or valuation
At 1 January 2025
Revaluations
At 31 December 2025
Net book value
At 31 December 2025
At 31 December 2024
14.
Stocks
Finished goods and goods for resale
15.
Debtors
Due within one year
Trade debtors
Prepayments and accrued income		 2025
£
4,471		 Listed
investments
£
114,048
28,048
142,096
142,096
114,048
2024
£
7,867
2024
£
2,007
11,318
13,325		 Listed
investments
£
114,048
28,048
142,096
142,096
114,048
2024
£
7,867
2024
£
2,007
11,318
13,325
2025
£
100
16,809		 2024
£
2,007
11,318
16,909 13,325

Page 25

Docusign Envelope ID: 55DDF394-0C69-86EA-8311-E56E9C562ED1

DIFFERENT STROKES (TRUSTEES) LIMITED (A Company Limited by Guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025

16. Creditors: Amounts falling due within one year

Trade creditors
Other taxation and social security
Other creditors
Accruals and deferred income		 2025
£
1,338
5,786
2,077
4,490
13,691		 2024
£
5,735
-
1,647
4,645
12,027

17. Statement of funds

Statement of funds - current year

Unrestricted funds
General funds
Designated funds
Group funds
Bursary fund		 Balance at 1
January
2025
£
412,199
169,032
50,481
219,513		 Income
£
387,940
89,026
-
89,026		 Expenditure
£
(473,153)
(87,284)
(18,981)
(106,265)		 Gains/
(Losses)
£
28,048
-
-
-		 Balance at 31
December
2025
£
355,034
170,774
31,500
202,274

Page 26

Docusign Envelope ID: 55DDF394-0C69-86EA-8311-E56E9C562ED1

DIFFERENT STROKES (TRUSTEES) LIMITED (A Company Limited by Guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025

17. Statement of funds (continued)

Restricted funds
Anonymous Funder 3
Hugh Fraser Foundation (Scotland)
Souter (Scotland)
Belstead Trust
Charis Trust
Anonymous Funder 2
Anonymous Funder 4
Awards for all - National Lottery
George A. Moore Foundation
Grocers Charity
Light Fund
Total of funds		 Restricted funds
Anonymous Funder 3
Hugh Fraser Foundation (Scotland)
Souter (Scotland)
Belstead Trust
Charis Trust
Anonymous Funder 2
Anonymous Funder 4
Awards for all - National Lottery
George A. Moore Foundation
Grocers Charity
Light Fund
Total of funds		 Balance at
1 January
2025
£
550
2,564
1,000
300
-
-
1,000
12,317
1,750
2,428
-
21,909
653,621		 Income
£
500
-
-
-
1,000
3,000
-
-
-
-
5,000
9,500
486,466		 Expenditure
£
(550)
(2,564)
(1,000)
(300)
-
(3,000)
(1,000)
(12,317)
(1,750)
(2,428)
-
(24,909)
(604,327)		 Gains/
(Losses)
£
Balance at
31 December
2025
£
-
500
-
-
-
-
-
-
-
1,000
-
-
-
-
-
-
-
-
-
-
-
5,000
-
6,500
28,048
563,808		 Gains/
(Losses)
£
Balance at
31 December
2025
£
-
500
-
-
-
-
-
-
-
1,000
-
-
-
-
-
-
-
-
-
-
-
5,000
-
6,500
28,048
563,808
6,500
563,808

Page 27

Docusign Envelope ID: 55DDF394-0C69-86EA-8311-E56E9C562ED1

DIFFERENT STROKES (TRUSTEES) LIMITED (A Company Limited by Guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025

17. Statement of funds (continued)

Restricted funds description

The anonymous funders 1 - 4 are those that have specifically requested that their monies remain anonoymous to the public.

The transfers between the general unrestricted funds and the designated funds are where the groups give donations to the central services, and transfers from restricted to designated are where the income balances are not deemed to be restricted.

The Bursary fund is what the trustees have chosen to allocate from donations and legacies for this particular service of the charity, so it is shown within the designated funds. This fund is different to the other designated funds which belongs to the groups around the country.

Statement of funds - prior year

Unrestricted funds
General funds
Designated funds
Group funds
Bursary fund		 Balance at
1 January
2024
£
315,780
151,604
60,000
211,604		 Income
£
Expenditure
£
Gains/
(Losses)
£
482,471
(395,477)
9,425
98,235
(80,807)
-
2,585
(12,104)
-
100,820
(92,911)
-		 Income
£
Expenditure
£
Gains/
(Losses)
£
482,471
(395,477)
9,425
98,235
(80,807)
-
2,585
(12,104)
-
100,820
(92,911)
-		 Balance at
31 December
2024
£
412,199		 Balance at
31 December
2024
£
412,199
169,032
50,481
219,513
-

Page 28

Docusign Envelope ID: 55DDF394-0C69-86EA-8311-E56E9C562ED1

DIFFERENT STROKES (TRUSTEES) LIMITED (A Company Limited by Guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025

17. Statement of funds (continued)

Restricted funds
Anonymous Funder 3
Hugh Fraser Foundation
(Scotland)
Anonymous Funder 1
Souter (Scotland)
Belstead Trust
Charis Trust
Sovereign Health Care
Anonymous Funder 2
Anonymous Funder 4
Drapers Charitable Trust
Awards for all - National
Lottery
Alice Ellen Cooper-Dean
Charitable Foundation
George A. Moore Foundation
Grocers Charity
Total of funds		 Balance at
1 January
2024
£
-
2,564
-
1,000
1,000
1,000
-
-
-
-
-
1,200
-
-
6,764
534,148		 Income
£
1,000
-
3,000
-
1,000
-
2,500
2,500
1,000
5,000
18,798
-
2,000
5,000
41,798
625,089		 Expenditure
£
(450)
-
(3,000)
-
(1,700)
(1,000)
(2,500)
(2,500)
-
(5,000)
(6,481)
(1,200)
(250)
(2,572)
(26,653)
(515,041)		 Gains/
(Losses)
£
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
9,425		 Balance at
31 December
2024
£
550
2,564
-
1,000
300
-
-
-
1,000
-
12,317
-
1,750
2,428
21,909
653,621

Page 29

Docusign Envelope ID: 55DDF394-0C69-86EA-8311-E56E9C562ED1

DIFFERENT STROKES (TRUSTEES) LIMITED (A Company Limited by Guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025

18. Summary of funds

Summary of funds - current year

Balance at 1
January
2025
£
412,199
219,513
General funds
Designatedfunds
Restricted funds
21,909
653,621
Summary of funds - prior year
Balance at
1 January
2024
£
315,780
211,604
General funds
Designatedfunds
Restricted funds
6,764
534,148		 Income
£
Expenditure
£
387,940
(473,153)
89,026
(106,265)
9,500
(24,909)
486,466
(604,327)
Income
£
Expenditure
£
482,471
(395,477)
100,820
(92,911)
41,798
(26,653)
625,089
(515,041)		 Gains/
(Losses)
£
Balance at 31
December
2025
£
28,048
355,034
-
202,274
-
6,500
28,048
563,808
Gains/
(Losses)
£
Balance at
31 December
2024
£
9,425
412,199
-
219,513
-
21,909
9,425
653,621		 Gains/
(Losses)
£
Balance at 31
December
2025
£
28,048
355,034
-
202,274
-
6,500
28,048
563,808
Gains/
(Losses)
£
Balance at
31 December
2024
£
9,425
412,199
-
219,513
-
21,909
9,425
653,621
General funds
Designatedfunds
Restricted funds
653,621

Page 30

Docusign Envelope ID: 55DDF394-0C69-86EA-8311-E56E9C562ED1

DIFFERENT STROKES (TRUSTEES) LIMITED (A Company Limited by Guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025

19. Analysis of net assets between funds

Analysis of net assets between funds - current year

Unrestricted
funds
2025
£
Tangible fixed assets
1,456
Fixed asset investments
142,096
Current assets
225,173
Creditors due within one year
(13,691)
Total
355,034		 Restricted
funds
2025
£
-
-
6,500
-
6,500		 Designated
funds
2025
£
-
-
202,274
-
202,274		 Total
funds
2025
£
1,456
142,096
433,947
(13,691)
563,808

Analysis of net assets between funds - prior year

Tangible fixed assets
Fixed asset investments
Current assets
Creditors due within one year
Total		 Unrestricted
funds
2024
£
3,133
114,048
307,045
(12,027)
412,199		 Restricted
funds
2024
£
-
-
21,909
-
21,909		 Designated
funds
2024
£
-
-
219,513
-
219,513		 Total
funds
2024
£
3,133
114,048
548,467
(12,027)
653,621

Page 31

Docusign Envelope ID: 55DDF394-0C69-86EA-8311-E56E9C562ED1

DIFFERENT STROKES (TRUSTEES) LIMITED (A Company Limited by Guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025

20. Designated funds - group funds

Andover
Ashford
Birmingham Central
Birmingham Solihull
Bristol
Burton-on-Trent
Cambridge
Carlisle
Colchester
Diss
Fakenham
Isle of Wight
Leeds Central
London Central (Gt Russell St)
London East (Redbridge)
London North (Wood Green)
London West (Hounslow & Chiswick)
Manchester
Middlesex (Stanmore)
Market Harborough
Milton Keynes
Moray
Northampton
Norwich
Poole
Portsmouth
Preston
Southampton
Stoke-on-Trent
Tipton
Totnes
West Kent
Whitstable
York		 2025
£
1,931
764
8,081
1,166
9,172
6,463
-
5,039
5,486
4,600
2,226
30
2,380
-
2,517
12,999
4,012
2,768
15,578
4,489
7,812
921
5,736
583
418
5,701
-
27,337
350
1,214
-
12,844
5,993
12,164
170,774		 2024
£
1,545
-
8,836
1,674
11,710
7,009
28
7,486
4,911
961
325
30
3,098
67
2,625
12,693
5,023
2,868
16,708
2,701
5,220
910
7,724
332
255
6,708
24
25,266
350
1,273
111
7,456
5,374
17,730
169,031

Page 32

Docusign Envelope ID: 55DDF394-0C69-86EA-8311-E56E9C562ED1

DIFFERENT STROKES (TRUSTEES) LIMITED (A Company Limited by Guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025

21. Pension commitments

The charity operates a defined contribution pension scheme. The assets of the scheme are held separately from those of the charity in an independently administered fund. The pension cost charge represents contributions payable by the group to the fund and amounted to £12,345 (2024 - £10,128). Contributions totalling £2,077 (2024 - £1,647) were payable to the fund at the balance sheet date and are included in creditors.

22. Operating lease commitments

At 31 December 2025 the Company had commitments to make future minimum lease payments under non-cancellable operating leases as follows:

Not later than 1 year
Later than 1 year and not later than 5 years		 2025
£
15,956
31,339
47,295		 2024
£
15,956
47,296
63,252

Page 33

Docusign Envelope ID: 55DDF394-0C69-86EA-8311-E56E9C562ED1

Different Strokes (Trustees) Limited 9 Canon Harnett Court Wolverton Mill Milton Keynes MK12 5NF

Hillier Hopkins LLP 249 Silbury Boulevard Milton Keynes MK9 1NA

Dear Sirs

The following representations are made on the basis of enquiries of management and staff with relevant knowledge and experience such as we consider necessary in connection with your independent examination of the charitable company’s financial statements for the year ended 31 December 2025. These enquiries have included inspection of supporting documentation where appropriate and are sufficient to satisfy ourselves that we can make each of the following representations. All representations are made to the best of our knowledge and belief.

General

  1. We acknowledge that the work performed by you is substantially less in scope than an audit performed in accordance with International Standards on Auditing (UK) and that you do not express an audit opinion.

  2. We confirm that the charitable company qualifies as small in accordance with the conditions set out in chapter 1 of part 15 of the Companies Act 2006.

  3. We confirm that the charitable company was entitled to exemption under section 144 of the Charities Act 2011 the requirement to have its financial statements for the financial year ended 31 December 2024 audited.

We also confirm that the members have not required the company to obtain an audit of its financial statements for the financial year in accordance with section 476 of the Companies Act 2006.

  1. We have fulfilled our responsibilities as directors / trustees as set out in the terms of your engagement letter dated 23 February 2023, under the Companies Act 2006 and Charities Act 2011 for preparing financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice), for being satisfied that they give a true and fair view and for making accurate representations to you.

  2. All the transactions undertaken by the charitable company have been properly reflected and recorded in the accounting records.

  3. All the accounting records have been made available to you for the purpose of your independent examination. We have provided you with unrestricted access to all appropriate persons within the charitable company, and with all other records and related information requested, including minutes of all management and trustee meetings and correspondence with The Charity Commission.

  4. The financial statements are free of material misstatements, including omissions.

Assets and liabilities

  1. The charitable company has satisfactory title to all assets and there are no liens or encumbrances on the charitable company’s assets, except for those that are disclosed in the notes to the financial statements.

  2. All actual liabilities, contingent liabilities and guarantees given to third parties have been recorded or disclosed as appropriate.

Docusign Envelope ID: 55DDF394-0C69-86EA-8311-E56E9C562ED1

  1. We have no plans or intentions that may materially alter the carrying value and, where relevant, the fair value measurements or classification of assets and liabilities reflected in the financial statements.

Accounting estimates

  1. The methods, data and significant assumptions used by us in making accounting estimates, and their related disclosures, are appropriate to achieve recognition, measurement and disclosure that is reasonable in the context of the applicable financial reporting framework.

Loans and arrangements

  1. The charitable company has not granted any advances or credits to, or made guarantees on behalf of, directors other than those disclosed in the financial statements.

Legal claims

  1. We have disclosed to you all claims in connection with litigation that have been, or are expected to be, received and such matters, as appropriate, have been properly accounted for and disclosed in the financial statements.

Laws and regulations

  1. We have disclosed to you all known instances of non-compliance or suspected noncompliance with laws and regulations whose effects should be considered when preparing the financial statements.

Related parties

  1. Related party relationships and transactions have been appropriately accounted for and disclosed in the financial statements. We have disclosed to you all relevant information concerning such relationships and transactions and are not aware of any other matters which require disclosure in order to comply with legislative and accounting standards requirements.

Subsequent events

  1. All events subsequent to the date of the financial statements which require adjustment or disclosure have been properly accounted for and disclosed.

Going concern

  1. We believe that the charitable company’s financial statements should be prepared on a going concern basis on the grounds that current and future sources of funding or support will be more than adequate for the charitable company’s needs. We have considered a period of twelve months from the date of approval of the financial statements. We believe that no further disclosures relating to the charitable company’s ability to continue as a going concern need to be made in the financial statements.

Grants and donations

  1. All grants, donations and other income, the receipt of which is subject to specific terms or conditions, have been notified to you. There have been no breaches of terms or conditions in the application of such income.

Yours faithfully

Printed name:

Signed:

..................................................................................... Signed on behalf of the board of trustees

Date: 14-07-2026

Certificate Of Completion

Envelope Id: 55DDF394-0C69-86EA-8311-E56E9C562ED1 Subject: Complete with Docusign: 2025 accounts.pdf Source Envelope: Document Pages: 37 Signatures: 5 Certificate Pages: 5 Initials: 0 AutoNav: Enabled EnvelopeId Stamping: Enabled Time Zone: (UTC) Dublin, Edinburgh, Lisbon, London

Status: Completed

Envelope Originator: Beverley Bennett-Mead Radius House 51 Clarendon Road Watford, Hertfordshire WD17 1HP Beverley.Bennett@hhllp.co.uk IP Address: 20.236.201.103

Record Tracking

Status: Original Holder: Beverley Bennett-Mead Location: DocuSign 14-07-26 | 11:07 Beverley.Bennett@hhllp.co.uk Signer Events Signature Timestamp Mike Caines Sent: 14-07-26 | 11:18 michael.caines@ymail.com Viewed: 14-07-26 | 16:08 Security Level: Email, Account Authentication Signed: 14-07-26 | 16:11 (None)

Signature Adoption: Pre-selected Style Using IP Address: 212.222.186.10

Electronic Record and Signature Disclosure:

Accepted: 14-07-26 | 16:08 ID: ec46d256-4ce5-43ba-bac0-cb5ce6892c68 Ranj Parmar Sent: 14-07-26 | 11:18 ranj.parmar@differentstrokes.co.uk Resent: 14-07-26 | 16:12 Security Level: Email, Account Authentication Viewed: 14-07-26 | 18:08 (None) Signed: 14-07-26 | 18:09

Signature Adoption: Pre-selected Style Using IP Address: 2a02:c7c:d7e9:6200:e83f:1c97:ca0:b6f4

Electronic Record and Signature Disclosure:

Accepted: 23-07-25 | 13:57 ID: 08f61acc-58be-437e-a73e-d68f1bcd89e6

Grant Franklin

grant.franklin@hhllp.co.uk Principal: For and on behalf of Hillier Hopkins LLP Hillier Hopkins LLP Signature Adoption: Pre-selected Style Security Level: Email, Account Authentication (None) Using IP Address: 2a00:23c7:326f:ab01:3d15:23c8:3ce0:db0b Signed using mobile

Sent: 14-07-26 | 11:18 Resent: 14-07-26 | 18:09 Viewed: 14-07-26 | 18:32 Signed: 14-07-26 | 18:33

Electronic Record and Signature Disclosure:

Accepted: 14-07-26 | 18:32 ID: f7098f4c-b34e-4aa6-810d-00a29c5b6fa8

In Person Signer Events Signature Timestamp
Editor Delivery Events Status Timestamp
Agent Delivery Events Status Timestamp
Intermediary Delivery Events Status Timestamp
Certified Delivery Events Status Timestamp
Carbon Copy Events Status Timestamp
Austin Willett Sent: 14-07-26
austin.willett@differentstrokes.co.uk Viewed: 14-07-26
Security Level: Email, Account Authentication
(None)
Electronic Record and Signature Disclosure:
Not Offered via Docusign
Cheryl Pike Sent: 14-07-26
cheryl.pike@hhllp.co.uk
Security Level: Email, Account Authentication
(None)
Electronic Record and Signature Disclosure:
Not Offered via Docusign
Witness Events Signature Timestamp
Notary Events Signature Timestamp
Envelope Summary Events Status Timestamps
Envelope Sent Hashed/Encrypted 14-07-26
Envelope Updated Security Checked 14-07-26
Envelope Updated Security Checked 14-07-26
Certified Delivered Security Checked 14-07-26
Signing Complete Security Checked 14-07-26
Completed Security Checked 14-07-26
Payment Events Status Timestamps
Electronic Record and Signature Disclosure

Electronic Record and Signature Disclosure created on: 19-10-21 | 20:16 Parties agreed to: Mike Caines, Ranj Parmar, Grant Franklin

ELECTRONIC RECORD AND SIGNATURE DISCLOSURE

From time to time, Hillier Hopkins LLP (we, us or Company) may be required by law to provide to you certain written notices or disclosures. Described below are the terms and conditions for providing to you such notices and disclosures electronically through the DocuSign system. Please read the information below carefully and thoroughly, and if you can access this information electronically to your satisfaction and agree to this Electronic Record and Signature Disclosure (ERSD), please confirm your agreement by selecting the check-box next to ‘I agree to use electronic records and signatures’ before clicking ‘CONTINUE’ within the DocuSign system.

Getting paper copies

At any time, you may request from us a paper copy of any record provided or made available electronically to you by us. You will have the ability to download and print documents we send to you through the DocuSign system during and immediately after the signing session and, if you elect to create a DocuSign account, you may access the documents for a limited period of time (usually 30 days) after such documents are first sent to you. After such time, if you wish for us to send you paper copies of any such documents from our office to you, you will be charged a $0.00 per-page fee. You may request delivery of such paper copies from us by following the procedure described below.

Withdrawing your consent

If you decide to receive notices and disclosures from us electronically, you may at any time change your mind and tell us that thereafter you want to receive required notices and disclosures only in paper format. How you must inform us of your decision to receive future notices and disclosure in paper format and withdraw your consent to receive notices and disclosures electronically is described below.

Consequences of changing your mind

If you elect to receive required notices and disclosures only in paper format, it will slow the speed at which we can complete certain steps in transactions with you and delivering services to you because we will need first to send the required notices or disclosures to you in paper format, and then wait until we receive back from you your acknowledgment of your receipt of such paper notices or disclosures. Further, you will no longer be able to use the DocuSign system to receive required notices and consents electronically from us or to sign electronically documents from us.

All notices and disclosures will be sent to you electronically

Unless you tell us otherwise in accordance with the procedures described herein, we will provide electronically to you through the DocuSign system all required notices, disclosures, authorizations, acknowledgements, and other documents that are required to be provided or made available to you during the course of our relationship with you. To reduce the chance of you inadvertently not receiving any notice or disclosure, we prefer to provide all of the required notices and disclosures to you by the same method and to the same address that you have given us. Thus, you can receive all the disclosures and notices electronically or in paper format through the paper mail delivery system. If you do not agree with this process, please let us know as described below. Please also see the paragraph immediately above that describes the consequences of your electing not to receive delivery of the notices and disclosures electronically from us.

How to contact Hillier Hopkins LLP:

You may contact us to let us know of your changes as to how we may contact you electronically, to request paper copies of certain information from us, and to withdraw your prior consent to receive notices and disclosures electronically as follows:

To contact us by email send messages to: barrie.cox@hhllp.co.uk

To advise Hillier Hopkins LLP of your new email address

To let us know of a change in your email address where we should send notices and disclosures electronically to you, you must send an email message to us at barrie.cox@hhllp.co.uk and in the body of such request you must state: your previous email address, your new email address. We do not require any other information from you to change your email address.

If you created a DocuSign account, you may update it with your new email address through your account preferences.

To request paper copies from Hillier Hopkins LLP

To request delivery from us of paper copies of the notices and disclosures previously provided by us to you electronically, you must send us an email to barrie.cox@hhllp.co.uk and in the body of such request you must state your email address, full name, mailing address, and telephone number. We will bill you for any fees at that time, if any.

To withdraw your consent with Hillier Hopkins LLP

To inform us that you no longer wish to receive future notices and disclosures in electronic format you may:

i. decline to sign a document from within your signing session, and on the subsequent page, select the check-box indicating you wish to withdraw your consent, or you may;

ii. send us an email to barrie.cox@hhllp.co.uk and in the body of such request you must state your email, full name, mailing address, and telephone number. We do not need any other information from you to withdraw consent.. The consequences of your withdrawing consent for online documents will be that transactions may take a longer time to process..

Required hardware and software

The minimum system requirements for using the DocuSign system may change over time. The - - current system requirements are found here: https://support.docusign.com/guides/signer guide signing-system-requirements.

Acknowledging your access and consent to receive and sign documents electronically

To confirm to us that you can access this information electronically, which will be similar to other electronic notices and disclosures that we will provide to you, please confirm that you have read this ERSD, and (i) that you are able to print on paper or electronically save this ERSD for your future reference and access; or (ii) that you are able to email this ERSD to an email address where you will be able to print on paper or save it for your future reference and access. Further, if you consent to receiving notices and disclosures exclusively in electronic format as described herein, then select the check-box next to ‘I agree to use electronic records and signatures’ before clicking ‘CONTINUE’ within the DocuSign system.

By selecting the check-box next to ‘I agree to use electronic records and signatures’, you confirm that: