Charity registration number 1093883 (England and Wales)
Company registration number 04404093
CHANGING OUR LIVES LTD
ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

CHANGING OUR LIVES LTD
LEGAL AND ADMINISTRATIVE INFORMATION
Trustees
J Baker
R Harding
A Middleton
Charity number
1093883
Company number
044¢)4093
Registered office
CIO I￿1n Mitchell Llp
Riverside East
2 Millsands
Sheffield
S3 8DT
Independent examiner
Neal and Co Business se￿ices Limited
Shakespeare Buildings
26 Cradley Road
Cradley Heath
West Midlands
B64 6AG

CHANGING OUR LIVES LTD
CONTENTS
Page
Trustees, report
Independent examinerfs report
Statement of financial activities
10
Balance sheet
11
Notes to the financial statements
12-17

CHANGING OUR LIVES LTD
TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT)
FOR THE YEAR ENDED 31 MARCH 2025
The Trustees present their annual report and financial statements for the year ended 31 March 2025.
The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the
financial statements and comply with the chanty's goveming document, the Companies Act 2006, FRS 102 "The
Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Charities SORP "Accounting
and Reporting by Charities.. Statement of Recommended Practice applicable to charities preparing their accounts
in accordan￿ with the Financial Reports'ng Standard applicable in the UK and Republic of Ireland (FRS 102)"
Objectives and activities
The charity is a rights-based organisation that works in co-production wth people with disabilities of all
ages to achieve equality, good health and social indusion.
Public benefit
The trustees have had due regard to the Charity Commission's guidance on Public Benefit Reporting when
planning its future activities and also during delivery of its activities.

CHANGING OUR LIVES LTD
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FOR THE YEAR ENDED 31 MARCH 2025
Achievements and performance
1. About Ghanging Our Lives
Changing Our Lives is a rights-based charity working across England. sin￿ 2002, we have worked alongside
people with a leaming disability, autistic people and people experiencing mental health difficulties.
We use a range of approaches all rooted in the belief-and the proven experience-that disabled people given
the right support and resources can lead ordinary lives.
Leading an ordinary life means living in your own home, making everyday choices, going shopping, (xjoking with
support, and having dignity and equal human rights- doing those everyday things others take for granted.
We challenge deficit-based views that focus only on what people can't do. We work with people who may have
complex support needs-including those who do not use words to communicate, or who have both learning and
physical disabilities, or people who find themselves trapped under the weight of Mental Health Act 'section'.
These individuals are often wrongly seen as 'too disabled" and "too comple￿, to live ordinary lives. Our
experience shows this is simply not true.
Our work is grounded in a commitment to rights and equality. We equip people with an understanding of their civil
and legal rights and support them to stand up for those rights and make them real in their lives.
2. Our Pri017ty Groups
While we work with all people v4ith a leaming disability and all aLrtistic people, we prioritise three groups..
2.1 People with profound and multiple leaming disabilities
People with profound and multiple leaming disabilities (PMLD) experience some of the most deeFFrooted and
systemic discrimination in our society. They are often seen through a lens of deficit-defined by what they cannot
do, rather than who they are or what is possible with the right support. Because many do not use words to
communicate, they are frequently excluded from decisions about their own lives and denied opportunities for
connection, contribution, and visibility.
Discrimination is compounded by a lack of understanding. low expectations, and InaC￿sSible systems. People
th PMLD are often invisible in education, employment, healthcare, the arts, and public life. Their needs are
misunderstood or overlooked, and they are too often considered "too complex. to be induded. This exclusion can
lead to isolation, poor health outcomes. and a denial of basic rightHuch as the right to be heard, to be safe.
and to live an ordinary life in their community-
2.2 People with a leaming disability from Black and minorty ethnic communtties
People with a leaming disability from Black and minorty ethnic communities face multiple layers of discrimination
-ableism, racism, and cultural exclusion. They are more likely to be misdiagnosed or undiagnosed, r￿e1ve
poorer quality support, and experience lower expectations from professionals. These barriers can prevent access
to good healthcare, education, employment, and culturally appropriate Servi￿$.
The most concerning evidence of inequality is seen in health and life expectancy. According to the LeDeRAnnual
Report 2022, people from minority ethnic communities with a leaming disability die even younger than their white
peers with a learning disability-who already die decades earlier than the general population. The same report
highlights that avoidable deaths are more common among people from minority ethnic backgrounds, and that
their needs are less likely to be met with reasonable adjustments or effective care planning.
Despite this, most research and policy responses continue to treat people with a learning disability as a single
group, failing to consider the impact of race and culture. This one-size-fits-all approach means that the voices,
experiences, and rights of people from Black and minority ethnic communities are often erased.
We need better research, better data, and better practicwooted in an understanding of intersectionality and led
by people from these communities. Only then can we address the deep inequality that persists and build systems
that are fair, inclusive, and culturally competent.

CHANGING OUR LIVES LTD
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FOR THE YEAR ENDED 31 MARCH 2025
2.3 People detained in mental health hospitals
Too many people with a learning disability and autistic people find themselves detained under the Mental Health
Act-not because they need to be in hospital, but because of a failure of support in the community. ￿en
families, providers, or services struggle to meet a person's needs, Crisis Can follow. Rather than receiving the
right support, individuals are often "sectioned. and placed in mental health hospitals.
Once detained, people can remain in hospital for long periods. The average stay is five years, th￿gh Changing
Our Lives has supported individuals who have been locked away for decades. In these settings, people
experience significant restrictions-. isolation from community and family, seclusion, restraint, over-medication, and
a system that too often silences their voice.
This is a form of institutional discrimination. People are detained not because of illness, but because they are
disabled and seen as "too difficult. to support. They are denied their right to an ordinary life, and their choices,
identity, and freedoms are stripped away. Hospitals rarely provide therapeutic environments, and long-term
detention often causes trauma rather than healing.
Despite national programmes to reduce these admissions, progress is painfully slow. The injustice is not just
about poor carwt is about a denial of basic rights and the continued use of segregation as a default. Everyone
deserves the chance to live in their own home, with the right support, close to the people and places they love.
3. Future Planning.. Challenges and How We Ove￿OMe Theffl
We reflect on another year of supporting people with a leaming disability andlor autism who are inpatients in
mental health hospitals. Despite national targets. the number of people in these settings has only reduced by 20
over the last year. Over 2,000 people remain at risk of abuse, neglect, over-medication, inappropriate restraint,
seclusion, and trauma. Change is long overdue.
This year, we..
Supported three people to be discharged from hospital into their own homes.
Worked with individuals still in hospital but progressing toward discharge.
Supported three people previously discharged from hospital to maintain their home lives.
Worked with one person undergoing treatment in a general hospital.
Our Unique Role
Unlike other professionals, we are not bound by statutory processes. This gives us the freedom to be creative,
flexible, and truly person-centred. Our blend of advocacy. person-centred planning, and system challeng
grounded in our strong values-makes a real difference.
Small Steps, Big Changes
Many challenges are overcome through relationships, ongoing Conversations, and sheer persistence. Small
actions can have a lasting impact. Examples from this year include..
Changing perceptions.. We helped a hospital team shift from outdated views to a more rights-based
understanding of community life. This changed the discharge plan for one individual and broadened
thinking about inclusive opportunities.
Restoring hope: We supported an individual vtho had lost hope and a team who believed change wasn't
possible-starting with something as simple as a wall planner to build structure and show progress.
Empowering participation-. By rethinking the structure and tone of meetings, we helped one person re-
engage with their own care planning. They now participate confidently in formal reviews such as CTRS
and CPAS.

CHANGING OUR LIVES LTD
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FOR THE YEAR ENDED 31 MARCH 2025
Developments in 2024
This year, we expanded our work to include people living in the community whose right to an ordinay life is most
at risk. This includes individuals in complex family or housing situations, or those at risk of inappropriate hospital
admission.
Between 2024 and 2025. we worked with six people in the community facing serious risks to their rvJhts. Our
tools included..
Quality of Life Reviews (4 people)
Non-statutory rights-based advocacy (2 people)
About Our Advocacy
Statutory advocacy {IMCA, IMHA, Care Act Advocacy) has become the norm-but it is often limited in scope,
tightly bound to eligibility criteria and timeframes. In contrast, our non-statutory, rights-based advocacy is=
Holistic
Person-led
Long-temi and relational
Grounded in ordinary lrfe and rights-based thinking
We work with people who are facing multiple, overlapping barriers. We take time to build trust, listen, and
connect. This means we are often the only people who hold the whole story-and we use that insight to push for
change.
Outcomes This Year
Supported one person to reconnect with a family member after years apart.
Advocated for a person at tribunal and during transition to keep their voice central.
Helped one individual adjust unrealistic expectations around staffing so they could be better supported.
Enabled someone to understand their finances and manage their budget in the community.
Secured appropriate reasonable adjustments for Care ProgrammeApproach meetings.
Improved the use of soaal stories to focus on positive understanding rather than negative behaviour.
Ensured a Care Act review included the right adjuslments.
Clarified local authority processes and entitlements for a person and their main carer.
Pushed a GP to uphold a person's right to access HRT despite lacking capacity.
4. Minority Interest
Between November 2024 and August 2027, Changing Our Lives is working with Manchester Metropolitsn
University and the National Development Team for Inclusion on a research study called Minority Interest. This
study is part of our wider commitment to equity and to supporting people who experience multiple layers of
disadvantage and discrimination.
The study explores what cultural competency means to people V￿th a learning disabilty from Black African, Black
Caribbean, South Asian, and mixed heritage communities living in supported living and residential we. It also
looks at how culturally competent their support is-and how Confident support staff, providers, and
commissioners feel in delivering that support. The project is funded by the National Institute for Health and Care
Research (NIHR).
Supported living and residential care services account for 629/0 of all social care expenditure on adults with a
learning disability in England. Yet there is no data on how many people from minonty ethnic communities live in
these services. Sparse social care research reflects wider healthcare eviden￿ of consistent IneqUa￿tieS and
poor experiences for people from these communities.
In 2023, our report Small Margins highlighted the importance of intersectionality in how people wrth a learning
disability want to be SUpporte￿S0Methlng rarely experienced in practi￿. Minority Interest builds on this by
producing evidence-based resources to improve cultural competency in supported living and residential care
services.

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Changing Our Lives is built on the principle that an ordinary life includes paid work. We pay disa)led people for
the work they do, recognising their value and Contributio￿$Ome1hing too often ovedooked in research projects.
From the start, we were clear that we wanted to recruit people wth lived experience-not only disabled people,
but specifically those from the same minority ethnic communities the research focuses on.
As this is a national study, we aimed to recruit a team refleding the diversity of the country. Candidates went
through a rigorous three-stage process.. individual interview, group inter4iew, and working interview. It was a slow
and challenging process, but one we believed in.
We developed accessible materials, tailored group and one-t¢>one training, and a wide range of reasonable
adjustments and support plans. We tackled practical barriers-like tech, travel, and distance-as well as
personal ones such as identity. communication, and confidence.
We encouraged people out of their comfort zones because we believe in their abilities and are comrritted to the
success of this work. Nine months on, we are proud to have a team of four Quality of Life Reviewers working
alongside us throughout the study. They will carry out reviews in supported living and residential care with a
focus on cultural competency.
5. Chai Mithai
Chai Mithai aims to open up conversations in South Asian communities about disability rights and challenge
myihs surrounding learning disability and autism. In 2025, we took Chai Mithai to Wolverhampton. The project
had two parts.. c(Iproducing resour￿5 and hosting workshops to spark open discussion.
Resources
We know that misinformation and a lack of shared language around disability can fvel stigma and
misunderstanding. Knowledge and understanding are crucial first steps in overcoming this. As few culturally
sensitive, accessible resources exist in South Asian languages, we created some.
The first is a film, The Facts about Disability, CO•produced Y￿th South Asian disabled people and family carers. It
explains learning disability and autism in a Clear, factual way, and shares everyday life stories from South Asian
families. These stories were crucial in countering low expectations and promoting the idea that with the right
support-disabled people can thrive.
The film has been shared through workshops, pla￿$ of worship, local media, and our networks. One parent of
an autistic child said..
.1 found that very powerful, and I want everyone in my community to see it. There is so much misunderstanding
and negativity, and it needs to change."
We also produced fact sheets-one explaining leaming disability. the other autism-translated into Urdu and
Punjabi.
Workshops
We hosted several informal workshops using The Facts about Disability and our Ordinary Life in Translation
books. These sessions encouraged open conversations, challenged myths, and promoted a rights-based view of
disability.
We held workshops in places of worship. a local youth football dub, and a community centre for families of
autistic children and children with a leaming disability. At the family workshop, parents shared pwsonal
experiences and misconceptions they had encountered, such as..
Beliefs that disability is caused by a mother's actions
Ideas that certain foods can be a cure
Stigma around challenging behaviour being due to poor parents'ng
Young people at the workshops were eager to leam more and promote disability rights. Feedback included..
°We need more things like this wthin our community."
"Education is important there is so much fear..
°It's hard when you get negative attitudes in your own community. It makes you feel like not going to the
Gurdwara."
"It explained what learning disability and autism is really well..

CHANGING OUR LIVES LTD
TRUSTEES. REPORT {CONTINUED){INCLUDING DIRECTORS. REPORT)
FOR THE YEAR ENDED 31 MARCH 2025
6. Front and Centre
Front and Centre was a photography project celebrating the personalities of people with profound and multiple
learning disabilities (PMLD) and the importance of family.
People with PMLD are often hidden from public life. They may not use words to communicate, and they often
have physical disabilities and health conditions. As a result, they are rarely seen in arts or media spaces.
This project sought to change that. Through photography. we told personal stories in ways that did not rely on
verbal communication. We worked wth photographer Katie Seymour and 13 people wth PMLD, their families,
and support staff. Together, we explored themes such as family photo albums, memory, and identity using a
multisensory approach.
Families and staff used disposable cameras to take their own photos that reflected the personality of the person.
These photos, along with professional portraits by Katie Seymour, formed the basis of the exhibition.
Held at Ikon Gallery in Birmingham over the Easter Bank Holiday weekend. the exhibition was launched by
Vanley Burke and attended by people wth PMLD, their families, support staff, and the wider community. Over
five days, around 1,200 people visited.
The project strengthened our partnership with Ikon Gallery and highlighted one of our strategic aims= greater
visibility and inclusion of people with PMLD.
Front and Centre is due to be shovm at the Bimiingham Disability Festival in July 2025 and at Birmingham City
University. A Matterport 3D tour and the Front and Centre publication provide a lasting legacy.
This project was funded by the Inclusive Communities Fund {httPS..l￿.heartOfenglandcf.¢O.Ukli¢fundfj. The
Inclusive Communities Fund is made possible by the UK Govemment through the Department for Culture,
Media, and Sport {DCMSI (https'.Ilww.gov.ukJgovemmenVorganisationsldepartment-for-culture-media-and-
sporti. It will be overseen by the West Midlands Combined Aulhority {v￿cA)
{https'.Ilwww.wmca.org.ukl) and administered by the Heart of England Communty Foundation
7. A Unifomi Approach
In the first half of the year. we completed A unifo￿ Approac￿ national competency framework for acute
liaison nurses who work mainly in general hospitals. These nurses play a vital role in improving the hospital
experience for children and adults wth a leaming disability.
The framework was commissioned by Health Education England {now part of NHS England) in response to two
key issues..
A lack of consistency in how people with a leaming disability are supported in acute hospitals.
Persistent health inequalities experienced by people wth a leaming disability.
According to the 2022 LeDeR report:
Women with a leaming disability die, on average, 23 years younger than women in the general
population- men die 19 years younger.
42 % of deaths among people with a leaming disability were considered avoidab1￿0Mpared to 22 % in
the general population.
The need for a consistent, skilled, and compassionate approach in hospitals is clear.
We engaged with both established teams and lone practitioners across England to identify and share best
practice. The framework includes examples from 24 different SoUr￿s, including individual nurses, NHS trusts,
and other organisations. An additional 21 organisations and groups contributed through consultation and
reflection sessions-alongside people wth a leaming disability and family carers. who shared their lived
experience.
Although it is a clinical framework aimed at nurses, commissioners, acute trusts, and other Stake￿IderS, it
begins by setting out what matters to people wth a learning disability. This reflects our strong cc¥nmitment to CO-
production.
The framework was finalised this year and is currently awaiting publication by the funder. Vlthile there has been a
delay due to the reorganisation of NHS England. interest in the document remains high. We continue to receive
regular queries from nurses about when the framework will be available, highlighting the sector's clear demand
for guidance and consistency.

CHANGING OUR LIVES LTD
TRUSTEES. REPORT {CONTINUED){INCLUDING DIRECTORS. REPORT)
FOR THE YEAR ENDED 31 MARCH 2025
8. Paying Disabled People in Leadership Roles
Changing Our Lives believes in the value, expertise. and leadership of disabled people. True coproduction is not
about listening to lived experience, it is about ensuring people are fairly paid for their time, insights, and
leadership.
In 2024-2025, we paid 15 disabled peopl￿1ndUdIng 8 from minority ethnic communitie￿fOr their work with us.
We also paid 4 family carers.
Their contributions spanned across-
A Uniform Approach
Chai Mithai
Development of the Minority Interest research project
Production of two short films
A range of smaller initiatives
We do this because paying people fairly is ￿ntral to our values and to creating real equity. It aso reflects our
commitment to shifting power and enabling genuine leadership by people wth lived experience.
9. Envin)nmental Commitment
We are committed to reducing our environmental impact. We operate as a largely paperless organisation, keep
travel to a minimum, and prioritise digital communication vtherever possible. However, face-to-face work with
disabled people remains essential to our rights-based approach, and we balan￿ this with sustainable planning.
We continue to explore ways to redu￿ our carbon footprint while staying true to our values of inclusion and
accessibility.
This report reflects our belief that every person. regardless of disability or diagnosis, has the right to live an
ordinary life. We will continue to walk alongside individuals, families, and allies to make that vision real

CHANGING OUR LIVES LTD
TRUSTEES. REPORT {CONTINUED){INCLUDING DIRECTORS. REPORT)
FOR THE YEAR ENDED 31 MARCH 2025
Financial review
It is the policy of the charity that unrestricted funds which have not been designated for a specffic use should be
maintained at a level equivalent to at least nine month's expenditure. The Trustees considers that reserves at this
level will ensure that, in the event of a significant drop in funding. they will be able to continue the charity's
current activities while consideration is given to ways in which additional funds may be raised. This level of
reserves has been maintained throughoLrt the year.
The Trustees have assessed the major risks to which the charity is exposed, and are satisfied that systems are in
place to mitigate exposure to the major risks.
Structure, governance and management
The charity is controlled by its governing document, a deed of trust, and constitutes a limited C￿npanY,
limited by guarantee, as defined by the CompaniesAct 2006.
The Trustees, who are also the directors for the purpose of company law, and vtho served during the year and up
to the date of signature of the finanual statements were=
J Baker
R Harding
A Middleton
Trustees are appointed as necessary by the continuing trustees.
New trustees receive information and training on their responsibilities as trustees.
The Trustees, report was approved by the Board of Trustees.
J Baker
Trustee
Dated: 17 September 2025

CHANGING OUR LIVES LTD
INDEPENDENT EXAMINER'S REPORT
TO THE TRUSTEES OF CHANGING OUR LIVES LTD
I report on the financial statements of the charity for the year ended 31 March 2025, which are set out on pages
10 to 17.
Respective responsibilities of Trustees and examiner
The charity's Trustees, who are also the directors of Changing Our Lives Ltd for the purposes of company law,
are responsible for the preparation of the financial statements. The Trustees consider that an audit is not required
for this year under section 144(2) of the Charities Act 2011 {Ihe 2011 Act) and that an independent examination is
needed. The charity's gross income exceeded £250,000 and l am qualified to undertake the examination being a
qualified member ofACCA.
Having satisfied myself that the charity is not subject to audit under company law and is eligible for independent
examination, it is my responsibility to..
examine the financial statements under section 145 of the 2011 Act.,
(li) to follow the procedures laid down in the general Directions given by the Charity Commission under section
145{5){b) of the 2011 Act- and
(iii) to state whether particular matters have come to my attention.
Basis of independent examiner's ￿port
Independent examinetrs statement
In connection with my examination, no matter has come to my attention"
(a) which gives me reasonable cause to believe that in any material respect the requirements..
to keep accounting records in accordance with section 386 of the Companies Act 2006,. and
(li) to prepare financial statements which accord wth the accounting records, comply with the accounting
requirements of section 396 of the Companies Act 2006 and wth the methods and principles of the
Statement of Recommended Practice.. Accounting and Reporting by Charities.,
have not been met or
(b) to which, in my opinion, attention should be dravm in order to enable a proper understanding of t
financial statements to be reached.
Robert Chance FCCA
Neal and Co Business Services Limited
Shakespeare Buildings
26 Cradley Road
Cradley Heath
West Midlands
B64 6AG
Dated: 17 September 2025

CHANGING OUR LIVES LTD
STATEMENT OF FINANCIAL ACTIVITIES
INCLUDING INCOME AND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 31 MARCH 2025
un￿strICted
funds
2025
Total
2024
Notes
Income from:
Charitable activities
c￿prOdUced equal rights based projects
Investments
313,291
4,568
334,692
4,355
Total income
317,859
339,047
Charitable activities
335,232
325,087
Net {expenditure)lincome for the yearl
Net movement in funds
117,373)
13,960
Fund balances at 1 April 2024
321,203
307,243
Fund balances at 31 March 2025
303,830
321,203
The statement of financial activities indudes all gains and losses recognised in the year.
The statement of financial activities indudes all gains and losses recognised in the year. All income and expenditure
derive from continuing activities.
The statement of financial activities also complies with the requirements for an income and expendrture account
under the Companies Act 2006.
10-

CHANGING OUR LIVES LTD
BALANCE SHEET
AS AT 31 MARCH 2025
2025
2024
Notes
Fixed assets
Tangible assets
Current assets
Debtors
Cash at bank and in hand
3,539
6,136
98,484
222,047
43,497
299,222
320.531
342,719
Creditors: amounts falling due within
one year
10
(20.240)
(27.652)
Net current assets
300,291
315,067
Total assets less cur￿nt liabilities
303,830
321,203
Income funds
Unrestricted funds
303,830
321,203
303.830
321,203
The company is entitled to the exemption from the audit requirement contained in section 477 of the Companies Act
2006, for the year ended 31 March 2025. The members have not required the company to obtain an audit. No
member of the company has deposited a nots"ce. pursuant to section 476. requiring an audit of these accounts.
The Trustees aCknO￿edge their responsibilities for ensuring that the charity keeps accounting records which
comply with section 386 of the Act and for preparing financial statements which give a true and fair view of the stale
of affairs of the company as at the end of the financial year and of its incoming resources and application of
resources, including its income and expenditure, for the financial year in accordance with the requirements of
sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relaling to
financial statements, so far as applicable to the company.
The members have not required the company to obtain an audit of its financial statements for the year in question
in accordance with section 476.
These financial statements have been prepared in accordance with the provisions applicable to companies subject
to the small companies regime.
The accounts were approved by the Trustees on 17 September 2025
J Baker
Trustee
Company Registration No. 04404093
11

CHANGING OUR LIVES LTD
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
Accounting policies
Charity information
Changing Our Lives Ltd is a private company limited by guarantee incorporated in England and Wales. The
registered office is .
1.1 Accounting convention
The financial statements have been prepared in accordance with the charity's governing document, Ihe
Companies Act 2006, FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of
Ireland" and the Charities SORP "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)" The charity is a Public Benefit Entity as defined by
FRS 102.
The charity has taken advantage of the prowsions in the SORP for charities not to prepare a statwnent of
cash flows.
The financial statements are prepared in steding. which is the ￿nCtIOnal currency of the charity. Monetary
amounts in these financial statements are rounded to the nearest £.
The financial statements have been prepared under the historical cost convention, Imodified to include the
revaluation of freehold properties and to indude investment properties and certain financial instruments at fair
value]. The principal accounting policies adopted are set out below.
1.2 Going Concem
At the lime of approving the financial statements, the Trustees have a reasonable expectation that the charity
has adequate resources to conb'nue in operational existen￿ for the foreseeable future. Thus the Trustees
continue to adopt the going cOn￿M basis of accounting in preparing the financial statements.
1.3 Charitable funds
Unrestricted funds are available for use at the discretion of the Trustees in furtherance of their charitable
objectives.
Restricted funds are subject to specific conditions by donors as to how they may be used.
Designated funds represent monies set aside by the Trustees for particular projeds.
1.4 Incoming resources
Income is recognised when the charity is legally entitled to it after any performance conditions have been met,
the amounts can be measured reliably, and it is probable that income will be received.
Cash donations are recognised on receipt. Other donations are recognised once the charity has been notified
of the donation, unless performance conditions require deferral of the amount. Income tax recoverable in
relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation.
Legacies are recognised on receipt or otherwse if the charity has been notified of an impending distribution,
the amount is known, and receipt is expected. If the amount is not known, the legacy is treated as a
contingent asset.
1.5 Resources expended
12-

CHANGING OUR LIVES LTD
NOTES TO THE FINANCIAL STATEMENTS {CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
Accounting policies
Icontinued)
Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit to a
third paty, 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 activty are made up of the total of dir￿ costs and
shared costs, including support costs involved in undertaking each activity. Direct costs attrlbutaE￿e 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 be￿een those activities on a basis
consistenl with the use of resources. Central staff costs are allocated on the basis of time spent, and
depreciation charges are allocated on the portion of the asset's use.
1.6 Tangible fixed assets
Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of
depreciation and any impairment losses.
Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their
useful lives on the following bases=
CompLrters
Depreciated over 4 years
The gain or loss arising on the disposal of an asset is determined as the difference be￿een the sale
proceeds and the carying value of the asset. and is recognised in the statement of financial activities.
1.7 Impairment of fixed assets
At each reporting end date, the charity reviews the carying amounts of its tangible assets to determine
whether there is any indication that those assets have suffered an impairment loss. If any such indution
exists, the recoverable amount of the asset is estimated in order to determine the extent of the impaimient
loss {if any).
1.8 Cash and cash equivalents
Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-lerm liquid
investments with original maturities of three months or less. and bank overdrafts. Bank overdrafts are shown
within borrowings in current liabilities.
1.9 Financial instruments
The following assets and liabilities are dassified as financial instwments - trade debtors, trade creditors and
bank loans.
Bank loans are initially measured at the present value of future payments, discounted at a market rate of
interest, and subsequently at amortised costs using the effective interest method.
Trade debtors and trade creditors are measured at the undiscounted amount of cash or other consideration
expected to be paid or received.
1.10 Employee benefits
The cost of any unused holiday ent￿ement is recognised in the period in which the employee's services are
received.
Termination benefits are recognised immediately as an expense when the charity is demonstrably committed
to terminate the employment of an employee or to provide termination benefits.
1.11 Retirement benefits
Paymenls to defined contribution retirement benefit schemes a￿ charged as an expense as they fall due.
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CHANGING OUR LIVES LTD
NOTES TO THE FINANCIAL STATEMENTS {CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
Charitable activities
2025
2024
c0-produ￿d equal rights based projects
313,291
334,692
Income from investments
Unrestricted Unrestricted
funds
funds
2025
2024
Interest receivable
4,568
4,355
Charitable activities
Charitable Charitable
Expenditure Expenditure
2025
2024
Staff costs
Co-produced equal rights based projects
255,585
79,647
254,555
70.532
335,232
325.087
335,232
325,087
Trustees
None of the Trustees (or any persons connected wth them) re￿iVed any remuneration or benefits frcm the
charity during the year.
Employees
The average monthly number of employees during the year was..
2025
Number
2024
Number
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CHANGING OUR LIVES LTD
NOTES TO THE FINANCIAL STATEMENTS {CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
Employees
Icontinued)
Employment costs
2025
2024
Wages and salaries
Social security costs
Other pension costs
198,501
16,813
40,271
199,701
16.643
38,211
255,585
254.555
There were no employees whose annual remuneration VRS more than £60,000.
Taxation
The charity is exempt from taxation on its activities because all its income is applied for charitable purposes.
Tangible fixed assets
Computsrs
Cost
At 1 April 2024
24,282
At 31 March 2025
24,282
Depreciation and impairnient
At 1 April 2024
Depreciation charged in the year
18,147
2,596
At 31 March 2025
20,743
Carrying amount
At 31 March 2025
3.539
At 31 March 2024
6,136
Debtors
2025
2024
Amounts falling due within one year:
Accrued income
Prepayments
97,733
751
42,464
1.033
98,484
43.497
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CHANGING OUR LIVES LTD
NOTES TO THE FINANCIAL STATEMENTS {CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
10 Creditors: amounts falling due within one year
2025
2024
Notes
Other taxation and social security
Deferred income
Other creditors
Accruals
4,987
5,871
4,913
4,469
5,167
13,293
6,212
2,980
11
20,240
27,652
11 Deferred income
2025
2024
Other deferred income
5,871
13,293
Deferred income is included in the financial ststements as follows..
2025
2024
MMU Kno￿edge Partnership
University of Birmingham
Hertfordshire AB Advocacy
Cambridgeshire
East Leicester & Rutland
NHS England
Health Education
Leaming Disability England
Sandwell MBC
720
3,800
5,000
3,772
7,000
9,870
56,250
3,500
24,000
5,871
13.293
12 Retirement benefit schemes
2025
2024
Defined contribution schemes
Charge to profit or loss in respect of defined contribution schemes
40,271
38,211
The charity operates a defined contribution pension scheme for all qualifying employees. The assets of the
scheme are held separately from those of the charity in an independently administered fund.
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CHANGING OUR LIVES LTD
NOTES TO THE FINANCIAL STATEMENTS {CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
13 Unrestricted funds
The unrestricted funds of the charity comprise the unexpended balances of donations and grants which are
not subject to specific conditions by donors and grantors as to how they may be used. These include
designated funds which have been set aside out of unrestricted funds by the trustees for specific purposes.
At 1 April
2024
Incoming
resources
Resources At 31 March
expended
2025
General funds
321.203
317,859
1335,232)
303,830
Previous year:
At 1 April
2023
Incoming
SoU￿eS
Resources At 31 March
expended
2024
General funds
307,243
339,047
1325,087)
321,203
17-