2025-03-31-accounts

Company registratlon number: 4693500 Charty registration number: 1096528 Community Equality Disability Action (A company lirnited by guarantee) Annual Report and Financial Statements for the Year Ended 31 March 2025

Community Equallty Disability Action Contents Referen￿ and Administrative Details Trustees, Report 3to12 Independent Auditors, Report 13to16 Slatement of Financial Activities 17 Balance Sheet 18 Statement of Cash Flows 19 Notes lo the Financial Statements 20to34

Community Equallty Dlsability Action Reference and Admlnistrative Details Charity Registralion Number 1096528 Company Registration Number 4693500 Patrons Roger Jefcoate CBE DL Registered Office The Clare Milne Centre Emperor Way Exeter EX13QS Bankers Bank of Scotland London 33 Old Broad Street London SX21LB Auditor Westcotts (SW) LLP Timberly South Street Axminster Devon EX13 SAD Sollcltors: Tozers Solicitors LLP Broadwalk House Southernhay West Exeter Devon EX1 1UA Trustees J Osgood {resigned 23 April 2025) S Keable C Fotheringham A Punter T Smale N Hallam R Davison (resigned 16 August 2024) M Picken Page 1

H Hardy (appointed 11 July 2024) A Wares (appointed 11 July 2024) R Setter (appointed 11 July 2024) Chief Executlve Officer Diana Cole Page 1

Community Equality Disability Action Report of the Chair Another year goes by and once again it is still necessary to talk about change, instability, lack of adequate resources and poor strategic development and planning within Government. In the past twelve months we have had a significant change in national politics and more recently a change in our local county council administration. Early encouraging national comments about the need for effective support and resources for the critical charity sector, especially for the disabled. have withered away as required policy changes have been put on hold for yet another review. Surely the issues are well enough known by now! Staff in the charity sector are already paid less well than others in the public and private sector yet govemment does not appreciate Ihal when it burdens charities with increases in employment costs this has an impact on their ability to delrver. Pleas about this from the sector fell on deaf ears. We certainly recognise that increases in the living wage do help staff but this has not been supported by similar increases from funders. It is increasingly expected that we will just do more for less - hard when we have been trying to do this for years. At CEDA itself we have also had to deal with transition. Our very long serving joint chief execLrtive Renata left half way through the year. Some initial apprehension (at least in my case} that this could prove challenging has disappeared very quickly. The transition required by both managers and staff has been delivered with exceptional smoothness and care. For this I sincerely applaud all concerned. We have also seen long serving trustees depart and new ones appointed. l am grateful that their contribution has been very effective and valuable. As a charity we are also grateful for the continued support of the Clare Milne Twst: it has been invaluable again. At a time when many national funders have stopped funding or paused it to allow for reviews it is so good to see stability from one of Devon's key charitable funders. If you look through the later sections of this report you will again see the breadth and depth of the support that CEDA gives to its members. As talk continues about the need for more collaboration and partnerships within the sector let's all hope that this delivers what is needed for the so many people in need. CEDA looks forward to playing its part. Trevor Smale Chair of Ihe Board of Directors Page 2

Community Equallty Disability Action Trustees. Report The trustees are pleased to present their annual Trustees. Report together with the financial stalements of the charity for the year ending 31 March 2024 which are also prepared to meet the requirements for a Directors. ReF()rt and accounts for Companies Act purposes. The financial statements comply with the Charities Act 2011, the Companies Act 2006, the Memorandum and Articles of Association, and Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Rewrting Standard applicable in the UK and Republic of Ireland (FRS 102). Objectlves and actlvlties Objects and alms To empower disabled people so they are happy, connected and seen. Our objectives are.. To increase users, independence and empower adults, children and young people to make choices and take control of their own lives. To develop people's knowledge and skills so they are supported to live the life they have chosen for themselves. To actively promote inclusion, overcoming barriers and achieving equality for Disabled People. To develop play, social skills and short breaks for chiEdren and young people to broaden experiences towards independence. To achieve these aims CEDA is committed to listening to and understanding our users, their families and professionals through consultation, being forward thinking, and by being person centred. CEDA can provide: Activities within the Clare Milne Centre Person Centred Planning Enabling setvices Holidays and short breaks Children and Young People services A voice for disabled people to share their thoughts and experiences via a radio station. Arts, culture and creative development Therapeutic input for families and professionals to understand and adapt their approaches to individuals who have autism, learning disabilities or unsafe behaviours. Our services are: Activity Hub for adults Youth SeNice - Holiday, Saturday and After School Clubs Community- Enabling and Short Breaks Calmer Lives - Behaviour Support (fomally Bis-net) Page 3

Communlty Equality Dlsablllty Action Trustees. Report Access All Aerials Radio broadcasting Publlc benefit The trustees confirm that they have complied with the requirements of section 17 of the Charities Act 2011 to have due regard to the public benefit guidance published by the Charity Commission for England and Wales. Achievemenis and performance We remain ever thankful to the Care Milne Trust and their ongoing support meaning we have a safe. secure and accessible building to operate from. Without this SUPF)Ort, CEDA would not be able to deliver the work and activrties it does. Activity Hub The Activtty Hub has been a happy hive of activty over the past 12 months. We continue to provide a range of social, learning and personal development sessions for disabled adults at our two Exeter based centres. As always, activities are chosen following consultation with participants with firm favourites such as cooking, sensory and radio, keeping their regular place alongside new sessions such as wheelchair football, yoga and sensory art. Demand for this service remains high. with 10 new individuals starting this year. The increase in referrals for people with profound andlor multiple disabilities has continued, highlighting the ongoing need for this type of specialised support. Staffing has been stable following a changeable period, and this has enabled us to work with the team on driving up the quality of support even further. There has also been a focus on developing team dynamics, communication and a sense of belonging. A PERSONAL STORY Sammy has attended CEDA for many years, starting as one of our earliesl members. Following a period of illness and a stay in hospital, Sammy was advised to take a significant period of bed rest to give her body time to get better and heal. As Sammy values her social connections so highly this was devastating to her, adding to what was already a very upsetting time. Having learnt a greal deal during COVID about online session delivery, we were able to support Sammy to join sessions via Zoom from home on her CEDA days. This ensures that she remains connected and feels involved with all the goings on here. Sammy's care provider reports that she asks for her meetings every day as a matter of priority. The smiles and laughter we gel to share with Sammy when she joins us online are testament to how important joining remotely has been in her day-to-day life right now. "I like to see my lovely friends and staff and my IJ)yfriend' _ Sammy Page 4

Communlty Equality Dlsablllty Actlon Trustees. Report Communliy Servlces This year our 1-1 enabling service, the Community Service, has seen growth viith 4 new supported people, bringing the number of people using the service from 18 to 22. There has been a focus on further developing communication methods using a total communication approach, ensuring that the people we support have the tools required to communicale their wants, needs and desires more effectively. A dedicated role within Community Services has been created to support the team, creating resources such as PECS & Social Stories and supporting staff members to implement & use them. This has resulted in people being able to make clearer choices on things like activities, daily planning and meal choices. as well as more effectively communicating their feelings and emotions. A PERSONAL STORY Tom is a very happy. enthusiastic young man. but does experience anxielies and can find it difficult to try new things. Over the last year, CEDA have supported Tom to attend a weekly session providing adapted yoga for disabled people. At first Tom was hesitant to engage, however within a few sessions, he was becoming more confident and was able to join in with support from his enabler. Tom has benefited enormously from attending these sessions and has learned new skills in order lo help calm himself, such as breathing exercises and finger tapping for regulation. 'The day Tom had done his first yoga class, he greeted me with the "Namaste" sign, bowing with hands together as in prayer and the "calm" sign he already knewl He had obviously felt the relaxing benefits of the session. We now have a yoga mat at home for Tom to use when he wants: I put on some zen music and he lies on the mat and does some gentle exercises. So lovely." . Jane, Tom's mum. Youth Services It's been an exciting year of new opportunities in our Youth Service this year, with the introduction of a new term time day service for young people with complex needs who are out of education. In resFrf)nse to a requesl for a young person who already attended another service at CEDA, this was designed as a short lerm replacement for school for young people during tricky periods or transitions between sch¢)ols. This new seniice has now supported 3 young people in a bespoke way alongside our exisling menu of seniices for young people - the Holiday Club, After School Club and Saturday Club. There has been a continued focus on mentoring staff, building skills and knowledge so that more spaces than ever can be provided for Young People with the most complex needs. Page 5

Community Equallty Dlsabillty Action Trustees, Report A PERSONAL STORY When we first started working with T, his family were in crisis due to the risks he was presenting at home. In addition T's school were unable to meet his needs and the enabling company that had been working wtth him had decided to stop working with him. After collaboration with school and other agencies involved with T, CEDA were able to provide a bespoke programme for him in our centre while a longer term solution was found. CEDA worked with T for a period of 3 months, during which time they were able to provide a range of athivities, as well as supporting positive interactions with Ts peers to increase confidence and reduce isolation. T has now been successfully placed, and feedback from the Social Care Team and T's parents told us this worl( prevented the family from breaking down and provided the time needed to identify a long-term solution that was besl for T and his family. Calmer Lives 2024 - 25 has seen some significant changes to our Calmer Lives seNice. Changes to Ihe way these services are commissioned have led to a push to market ourselves and celebrate as loudly as KM)ssible the positive impact we make on individual lives. As we continue to build on the successful re branding from Bisnet to Calmer Lives that began the previous year, our two Therapeutic Mentors continue to deliver bespoke, high quality support to neurodiverse individuals and their families. This work has, in many cases, supported people in crisis to make profound, positive changes leading to improved wellbeing not only for individuals, bul those around them as well. Calmer Lives recently supported Neurodiversity Celebration Week and saw one of our Mentors, Jennifer, write and release °Natural High., a charity single to raise awareness of Calmer Lives and CEDA. A PERSONAL STORY 'Calmer Lives has had such a huge impact and will continue to do so into our future. Its effects benefit not only me and my sons {both of whom are neurodiverse) Ixjt also permeate through to positively impact our family life and also my work life, leading to a sense of increasing stability and hope now as opposed to Lrtter despair and total overwhelm. I can now imagine a future. My emotional intelligence, communication skills and self-awareness has grown a lot with Jennifer's expansive empathy, understanding, knowledge and compassion. The counselling sessions have undoubtedly reduced the impact of traumas and ultimately I feel this has saved my marriage, my family and my career as I now have powerful strategies and perspectives I can take to help us all be resilient through difficult times" Access All Aerials Over the last year, our radio station Access All Aerials (AAA) has continued to broadcast live shows from our studio at our Marsh Barton site. This project, funded by the National Lottery Community Fund, aims to" Page 6

Communlty Equality Disability Action Trustees. Report Reduce the isolalion and loneliness many disabled people face through increasing soclal inleractions and developing networks - We've hosted a number of outside broadcasts from events in the area such as Purple Tuesday at Princesshay and the Vintage Car Show at Powderham. A number of new connections have been made between DJ'S, producers project supporters and listeners, and there is a very high level of interaction via social media and text. Increase skills to provide a plattorni for disabled people to make Iheir voices and choi heard in the communities in which they live - this year the first cohort of 13 learners completed the Radio PathwAAAys learning course. Our DJ'S and volunteers are telling us they feel empowered to promote their involvement in Access All Aerials. This year AAA launched it's very own app, which has been downloaded over 700 times so far. Over the past year we have been following the journey of three individuals attached to Access All Aerials and captured their thoughts and feelings as the year has progressed. Here are snippets from two of them. PERSONAL STORIES Dave joined AAA in May 2024 and has a history of low mood, schizophrenia and has limited mobility. He visits Access All Aerials every other week with his support worker Trish. 'Access All Aerials is the absolute highlight of my month.. I love the fact I get to share my love of music with the listeners and get heard" Dave As a volunteer of the project, Tina has made connections with other volunteers who share a passion for music and attending live events. This has resulted in Tina covering exclusive moments for the radio station, getting her voice on air and bringing other people closer to the action. 'Through AAA, I have made new friends and now have people to attend social events with, I never thought I would have that" _ Tina Projecls, Partnerships and Evenls This year we have been working hard to raise the profile and recognrtion of the brand and charity, working with partners and funders to bring a variety of opportunities to those we support. These have included" sports everts and activities. food. drink atKI music festivals, a Charity Challenge week, Purple Tuesday. Carols in the Cathedral and an exciting FA Cup game coverage on AAA. We have also continued to work with Orchestra Restaurants (TIA McDonalds) to bring VIP events to Ihe young people accessing our clubs and supporting us to provide safe and accessible opportunities. Page 7

Community Equality Disability Actlon Trustees. Report Financial revlew Cost of living and inflationary pressures have been felt across the country and CEDA are no different with above inflation increases seen on service contracts resulting in suppliers costs increasing. We have worked hard to secure new, competitive services where contracts have allowed. We have secured a grant from the Clare Milne Trust which combined with using designated funds should see the installation of solar panels at the Clare Milne Centre, reducing our electricity bills and supporting our environmental policy. We hope to see this work happen during summer 2025. The increases in the National Living Wage have seen our salary costs rise and atthough this is a positive for employees, it has not been matched with service provision uplifts and we were budgeting a deficit. Careful monitoring and cost saving exercises have been utilised along with successful fundraising and support from the Garfield Weston Foundation seeing us through this difficult period resulting in a positive year end position. In October 2024 the Government announced changes to the National Insurance contributions that employers have to pay with an increase from 13.8°/o to 15 /0 and the threshold at which you start paying being reduced from £9,100 to £5,000. From April 2025, we will need to find additional funds to meet these changes as well as another increase in the National Minimum Wage. The uplift awards on contracts held with Local Authorities once again did not meet the NMW or Nl increases and as such plans are in place to review rates and to further increase our fundraising activtties for 2025 to support the charity and its beneficiaries. Policy on reserves The Board of Trustees has established this reserves policy in order to ensure that.. (1) There are adequate funds available to meet the contractual needs of the organisation. (2) There are adequate funds available to meet any obligations incurred through a grant or commissioning agreement. (3) The organisation has sufficient working capital to enable it to efficiently deliver contracts for our clients and potential clients and to undertake initiatives and developments in line with our objectives. (4) There are adequate funds available lo meet all contingent liabilities, including legal obligations, should the charity be wound up (e.g. redundancy). Page 8

Community Equality Disability Actlon Trustees, Report In normal times, taking into accounl the risk, sustainability, and the variabilty of CEDA'S income, the Board of Trustees has established a policy whereby the unreslricted funds held by the charity should be tetween 3 and 6 months, operating costs. Of this, the board aims to hold 2 months of free reserves (unrestricted funds, not designated or invested in tangible fixed assets). The charity currently has 4.7 months expenditure hekl in unrestricted resen/es therefore hitting the target set. At this level, and in nomial circumstances, the trustees believe that they would be able to continue the current activities of the charity in the event of a significant drop in income. It would obviously be necessary to consider how the funding would be replaced or activities changed. In light of the heightened risk of a significant fall in inctme coupled with the increased cost of seNice provision due to the current economic climate, the Board will review the reserves position regularly. Decisions as to how unrestricted reserves are drawn down will be taken by the Board. At 31 March 2025 there were unrestricted reserves of £584,823 (2024: £548,093), of which £43,041 (2024: £8,860) is held in tangible fixed assets. This leaves £541,782 {2024: £539,233) of funds which are readily available. The Trustees are aware of various financial pressures on the charity's income over the coming period and in addition to the designated fixed asset fund, have designated £342,000 (2024: £332,000), of which £100,000 is for redundancy and severance reseNes, £80,000 is for an emergency transport fund, to replace, rep&r or hire a vehicle so that services remain unaffected. £42,000 is required to update the IT systems across ihe charity. £50,000 to cover the inflationary pressures and instability of funding and £35,000 to support environmental and conservation challenges, for example the installation of solar panels and £35,000 lowards the repair and maintenance of the Clare Milne Contre. This leaves £199,782 (2024: £207,233) of 'free' reserves, which is 1.4 months of running costs which is just under our policy target but takes into consideration and provides for any further impacts from the current economic and inflationary pressures. Board Effectiveness The Board meet quarterly as well as holding additional meetings to review budgets and agree strategic development for the charity, as required. Commitment from the Trustee Board continues to be excellent with meetings well attended and contributions from all. The Board are looking to recruit further members in the coming year and are particularly interested in seeking representation from the Disabled community. Grants Received Clare Milne Trusl Grant for supporting core costs of the Clare Milne Centre & contribution towards solar panel inslallation Supporting mentoring and team development within youth services Innovation Grant Reaching Communities National Lottery Music for All 3 year grant to operate A¢￿sS All Aerials radio station Music opportunities for children and young people Music opportunities for children and young people Developing behaviour support skills of youth team Contribution to CEDA core costs Contribution towards a minibus D'oyly Carte Trust Northbrook Communlty Garfield Wesion Edward Gosling Moiabilily Sport England Funds lo purchase new adapted minivan, driver salary and training Lets Get Moving project to run sports activities Page 9

Community Equality Disability Action Trustees. Report National Lottery Fund Communitylnclusion Outdoors project to connect with nature and create accessible information South Wesl Water Tesco Groundworks Garden project Trips for young people Donations Received Orchestra Ltd Supporting youth seniices Supporting adults life skills activities from friends. families. and community organisations Flying Leaps Various donations Investmentpolicy and objectives The Trustees may, in accordance with the Memorandum of Associalion: "Deposit or invest funds in any manner (but to invest only after obtaining advice and having regard to the suitability of investmenis and the need for diversification). During this period CEDA held its working capital in a combination of bank current accounts and dep)sit accounts. In addition CEDA holds £116,056 (2024: £104,794) of its reserves in an investment account with Charifund. Plans for future periods Aims and key objectlves for future periods Whilst we will continue to deliver a quality seNice to all those we support, we will also be focussing this year on continuing to increase our fundraising activity, seeking support from a wider range of funders and members of the public. A key part of this work is about sharing our impact and celebrating our work with the wider community, increasing awareness of our need to be viewed, not just as a service provider, but as a charity needing financial support too. Access All Aerials has been funded for the last 3 years through the Reaching Communities Lottery Fund. As this funding draws to a close, we will need to secure vital funding for its future. The project has proved itself to be a hugely important aspect of peoples lives, giving lots of opportunities and a platform for people to have a voice, to be valued and heard. The listeners numbers are ever increasing and the shows content is a joy to hear. Bis-net saw a rebrand following consultation with those using the se￿1￿ and is now known as Calmer Lives. Changes in the Local Authority Early Help model and funding has seen a decline in referrals for this service. with many people unaware of the valuable supry)rt it can provide to families. Plans are in place to promote Calmer Lives to a wider audience to ensure that more people can benefit from the positive impact we have seen. A projecl focusing on Inclusion Outdoors. funded by National Lottery Community Fund has begun and will pick up pace as the year progresses. The project seeks to help people connect with naiure lo support health and wellbeing. A key outcome of this project will also be in producing an accessible guide to share knowledge and encourage participation in nature, giving people the confidence that the great outdoors will be accessible to meet their individual needs. Page10

Communlty Equallty Disability Action Trustees, Report Going concern The Board is confident that, with the current level of reseNes, CEDA will continue to maintain a strong financial position. The budget forecast for the coming year shows a deficit, due to the inflationary pressures, along with an upward pressure on staff salaries. However, because the charity has been well managed and reserves have been added to year on year, there are sufficient funds in reserve to manage this situation without causing financial difficulties for the charity. Plans continue to be reviewed to address the situation to ensure costs are minimised, contracts are renegotiated, and additional income is sourced. Trustees therefore have no material concerns over the charity's ability to continue as a going concern. Struciure, governance and managemenl Prlnclpal Rlsks and Uncertainties A risk register is in place which identifies all known and potential risks facing the charrty. This is reviewed by the board annually as a matter of course and more frequently as new risks are identified. The main current risks to the charity are: Financial uncertainty caused by inflationary pressures. Local authority's financial difficulties leading to cuts in services leading lo reduced income. The potential for the local authority declaring bankruptcy, resufting in funding loss for all non essential servI￿s. Cyber attacK loss of data. Decrease in support from trusts and foundations due to increased demand fom other charities. Page11

Community Equality Disability Action Trustees. Report Statemenl of trustees, responsibillties The trustees (who are also the directors of Community Equality Disability Action 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), including FRS 102 Yhe Financial Reporting Standard applicable in the UK and Republic of Ireland" Company law requires the trustees to prepare financial statements for each financial year. Under company law the trustees must not approve the financial statements unless they are satisfied Ihat they give a true and fair view of the state of affairs of the charitable company and of the incoming resources and application of resources, including its income and expenditure, of the charitable company for that period. In preparing these financial statements, the trustees are required to: select suitable accounting policies and apply them consistently. observe the methods and principles in the Charities SORP" make judgements and estimates that are reasonable and prudent. state whether applicable accounting standards, comprising FRS 102 have been followed, subject to any material departures disclosed and explained in the financial statements. and prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charitable company will continue in business. The Irustees are reS￿)nsible for keeping proper accounting records thai can disclose with reasonable accuracy at any time the financial position of the charitable 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 charitable company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities. The trustees are responsible for the maintenance and integrity of the corporate and financial information included on the charitable company's website. Legislation governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions. Dlsclosure of information to audltor Each trustee has taken steps that they ought to have taken as a trustee in order to make themselves aware of any relevant audit information and to establish that the charity's auditor is aware of that information. The trustees confirm that there is no relevant information that they know of and of which they know the auditor is unaware. The annual report was approved by the trustees of the charity on 24th July 2025 and signed on its behalf by: T Smale Chairman and trustee Page12

Community Equality Disability Action Independent Auditor's Report to the Members of Communlty Equality Disability Action Oplnlon We have audited the financial statements of Community Equality Disability Action (the 'charity') for the year ended 31 March 2025, which comprise the Statement of Financial Activities, Balance Sheet, Statement of Cash Flows, and Notes to the Financial Statements, including a summary of significant accounting policies. The financial reporting framework that has been applied in their preparation is United Kingdom Accounting Standards, comprising Charities SORP FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland, and applicable law (United Kingdom Generally Accepted Accounting Practice). In our opinion the financial statements: give a true and fair view of the state of the charity's affairs as at 31 March 2025 and of its incoming reSoUr￿S and application of resources, including its income and experKliture, for the year then have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice" and have been prepared in accordance with the requirements of the Companies Act 2006. Basis for oplnlon We conducted our audit in accordance with International Standards on Auditing (UK) (ISAS (UK)) and applicable law. Our responsibilities under those standards are further described in the auditor responsibilities for the audit of the financial statements section of our report. We are independent of the charity in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC'S Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion. Conclusions relallng to golng concern In auditing the financial statements, we have concluded that the truslees use of the going concern basis of accounting in the preparation of the financial statements is appropriate. Based on the work we have performed, we have not identified any material uncertainlies relating lo events or conditions that, individually or collectively, may cast significant doubt on the charity's ability to continue as a going concern for a period of at least twelve months from when the original financial statements were authorised for issue. Our responsibilities and the responsibilities of the irustees with respect to going concern are described in the relevanl sections of this report. Other informatlon The trustees are responsible for the other information. The other information comprises the information included in the annual report, other than the financial statements and our auditor's report thereon. Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any fomi of assurance conclusion thereon. Page 13

Community Equality Disability Actlon Independent Auditor's Report to the Members of Community Equallty Disabllity Action In connection with our audit of the financial statements, our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the audit or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether there is a material misstatement in the financial statements or a material misstatement of the other information. If, based on the work we have performed, we conclude that there is a material misstatement of this other informalion, we are required lo report that fact. We have nothing to report in this regard. Opinion on other maller prescribed by the Companies Act 2006 In our opinion, based on the work undertaken in the course of the audit: the infomiation given in the Trustees. Report for the financial year for which the financial statements are prepared is consistent wrth the financial statements; and the Trustees, Report has been prepared in accordan￿ with applicable legal requirements. Mallers on whlch we are required to report by exception In the light of our knowledge and understanding of the charity and its environmerrt obtained in the course of the audit. we have not identified material misstatements in the Trustees, Report. We have nothing to report in respect of the following matters where the Companies Act 2006 requires us to report to you if. in our opinion: adequate accounting records have not been kept, or returns adequate for our audit have not been received from branches not visited by us; or the financial statements are not in agreement with the accounting records and returns" or certain disclosures of trustees remuneration specified by law are not made; or we have not received all the information and explanations we require for our audit. Responslbllllies of trustees As explained more fully in the Statement of trustees, responsibilities (set out on page 12), the trustees are responsible for the preparation of the financial statements and for being satisfied that Ihey give a true and fair view, and for such internal control as the trustees determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error. In preparing the financial statements, the trustees are responsible for assessing the charitys ability to continue as a going concern, disclosing. as applicable. matters related to going concern and using the going con￿rn basis of accounting unless the trustees either intend lo liquidate the charity or to cease operations. or have no realistic alternative but to do so. Auditor responsibililies for Ihe audii of the financial stalemenls Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error. and to issue an auditor's report thal includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAS (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material rf, individually or in the aggregate, they could reasonably be expected lo influence the economic decisions of users taken on the basis of these financial statements. Page 14

Community Equallty Dlsability Actlon Independent Audltor's Report to the Members of Community Equallty Disability Action The extent lo which our procedures are capable of detecting irregularities, including fraud is detailed below: We identified areas of laws and regulations that could reasonably be expected to have a material effect on the financial statements from our general commercial and sector experience and Ihrough discussion with the trustees and other management and inspection of the company's correspondence. We communicated identified laws and regulations throughout our team, and remained alert to any indications of non-compliance throughout the audit. The charity is subject to laws and regulations that govern the preparation of Ihe financial statements, including financial reporting legislation, and other company legislation. The charity is also subject to other laws and regulations where the consequences of non-compliance could have a material impact on the amounts or disclosures within the financial statements, including employment, anti-bribery, anti-money laundering and certain aspects of charities legislation. Owing to the inherent limitations of an audit, there is an unavoidable risk that we may not have detected some material misstatements in the financial slatements, even though we have properly planned and performed our audit in accordance with auditing standards. In any audit, there remains a higher risk of non-detection of irregularities, as these may involve collusion, forgery, intentional omissions, misrepresentations. or the override of internal controls. We are not responsible for preventing non-compliance and cannot be expected to detect non-compliance with all laws and regulations. As part of an audit in accordance with ISAS (UK), we exercise professional judgment and maintain professional scepticism throughout the audit. We also: Identify and assess the risks of material misstatement of the financial statements, whether due to fraud or error, design and perfomi audit procedures responsive to those risks, and obtain audit eviden￿ that is suff icient and appropriate to provide a basis for our opinion. The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control. Obtain an understanding of internal control relevant to the audit in order to design audtt procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the internal control. Evaluate the appropriateness of accounting policies used and the reasonableness of accounting eslimates and related disclosures made by the trustees. Conclude on the appropriateness of the trustees use of the going concern basis of accounting and, based on the audit evidence obtained, whether a material uncertainty exists related to events or conditions that may cast significant doubt on the company's ability to continue as a going concern. If we conclude that a material uncertainty exists, we are required to draw attention in our auditorfs report to the related disclosures in the financial statements or, if such disclosures are inadequate, to modity our opinion. Our conclusions are based on the audit evidence obtained up to the date of our auditor's report. However, future events or conditions may cause the company to cease to continue as a going concern. Evaluate the overall presentation, structure and contenl of the financial statements, including the disclosures, and whether the financial statements represent the underlying transactions and events in a manner that achieves fair presentation. We communicate with those charged with governance regarding, among other matters, the planned scope and timing of the audit and significant audit findings, including any significant deficiencies in internal control that we identify during our audit. Page15

Community Equality Disability Action Independent Auditorfs Report to the Members of Community Equality Disability Action Use of our report This report is made solely to the charitable company's trustees, as a body, in accordan￿ with Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the charity's trustees those matters we are required to state to them in an auditor's report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the charitable company and its twstees as a body. for our audit work, for this report, or for the opinions we have formed. For and on behalf of Westcotts (SW) LLP, Timberly South Street Axminster Devon EX13 SAD Page16

Community Equality Disablllty Actlon Statement of Financial Actlvltles for the Year Ended 31 March 2025 (Including Income and Expendlture Account and Statement of Total Recognised Gains and Losses) Unreslricted funds Reslricled funds Total 2025 Total 2024 Nole Income and Endowments from: Donations and legacies Charitable activities Other income 14,967 1,477,620 18,947 1,547 169,656 16,514 1 ,647,276 18,953 3,407 1,445,153 25,878 Total income 1,511,534 171,209 1,682,743 1,474,438 Expendilure on: Charitable activities 1,496,563 179,821 1,676,384 1,542,924 Total expenditure Gains/{losses) on investment assets (1 ,496,563) (179,821) (1,676,384) (1,542,924) 11,262 11,262 4,320 Net income/{expenditure) Transfers between funds 26,233 10.500 (8,612) 10,500 17,621 (64,166) Net movement in funds 36,733 (19,112) 17,621 (64,166) Reconciliation of funds Total funds brought forward Total funds carried forward 16 548,090 226,918 775,008 839,177 584,823 207,806 792,629 775,011 All of the charity's activities derive from continuing operations during the above two periods. The funds breakdown for 2024 is shown in note 16. The notes on pages 20 to 34 form an integral part of these financial statements. Page17

Community Equallty Dlsability Action (Registration number: 4693500) Balance Sheet as at 31 March 2025 2025 2024 Nole Fixed assets Tangible assets Investments 10 11 101.442 116,056 217,498 92,223 104,794 197.017 Current assets Stocks Debtors Cash at bank and in hand 250 161.080 515,057 676,387 250 167.793 489.804 657,847 13 Credltors: Amounts falling due wlthin one year Net current assets 14 101,256 79,853 575,131 577.994 Net assets 792,629 775,011 Funds of the charity: Restricted income funds Restricted funds 207,806 226,918 Unrestricted Income funds Unrestricted funds 584,823 548,093 Total funds 16 792,629 775,011 The financial statements on pages 17 to 34 were approved by the trustees, and authorised for issue on 24th July 2025 and signed on their behalf by: T Smale Chairman and trustee The notes on pages 20 to 34 fomi an integral part of these financial statements. Page 18

Community Equality Disability Action Statement of Cash Flows for the Year Ended 31 March 2025 2025 2024 Note Cash flows from operaling activities Net cash incomel{expenditure) 17,621 (64,166) Adjustments to cash flows from non-cash items Depreciation Investment income 34,565 18,658 33,528 30,119 21,050 (55,097) Working capltal adjustments Decreasel{increase) in debtors Increase/{decrease) in creditors 12 14 6,713 21,400 (3,866) 20,748 Net cash flows from operating activities 61,641 79,711 Cash flows from investing activities Interest receivable and similar income Purchase of tangible fixed assets Sale of tangible fixed assets Gainsl(lossesl on investment assets 18,658 {45,261) 1,477 11.262 21,050 (11,766) 10 4,320 Net cash flows from investing activities 36,388 4,964 Net increase/(decrease) in cash and cash equivalents 25,253 (74,747) 564,551 Cash and cash equivalents at 1 April 489,804 Cash and cash equivalents at 31 March 515,057 489,804 All of the cash flows are derived from continuing operations during the above two periods. The notes on pages 20 to 34 form an integral part of these financial statements. Page 19

Communlty Equality Dlsability Actlon Notes to the Flnancial Statements for the Year Ended 31 March 2025 1 Charlty status The charity is limited by guarantee. incorporated in England & Wales, and consequenlly does not have share capital. Each of the Irustees is liable to contribute an amount not exceeding £1 towards the assets of the charity in the event of liquidation. The address of its regislered office is: The Clare Milne Centre Emperor Way Exeter EX13QS 2 Accounting policies Summary of significant accounling policies and key accounting estimales The principal accounting policies applied in the preparation of these financial statements are sel out below. These policies have been consistently applied to all the years presented, unless otherwise stated. Slatemenl of compliance The financial statements have been prepared in accordan￿ with Accounting and Reporting by Charities: Statement of Recommended Practice (applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)) (issued in October 20191 (Charities SORP (FRS 102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006. Basis of preparation Community Equality Disability Action meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless othemise stated in the relevant accounting policy notes. Going concem The trustees consider that there are no material Un￿rtaIntieS about the charity's ability to continue as a going con￿rn nor any significant areas of uncertairrty that affect the carrying value of assets held by the charity. Income and endowments All income is recognised once the charity has entitlement to the income, it is probable that the income will be received and the amount of the income receivable can be measured reliably. Page 20

Communlty Equality Dlsablllty Action Notes to the Financlal Statements for the Year Ended 31 March 2025 Donations and legacies Donations are recognised when the charity has been notified in writing of both the amount and settlement date. In the event that a donation is subject to conditions that require a level of performance by the charity before the charity is entitled to the funds, the income is deferred and not recognised until either those conditions are fully met. or the fulfilment of those conditions is wholly wtthin the control of the charity and it is probable that these conditions will be fulfilled in the reFJ)rting period. Investment income Dividends are recconised On￿ the dividend has been declared and notification has been re￿iVed of the dividend due. Expenditure All expenditure is recognised once there is a legal or constnjctive obligation to that expenditure. it is probable settlement is required and the amount can be measured reliably. All costs are allocated to the applicable expenditure heading that aggregale similar cosls to that category. Where costs cannot be directly attributed to particular headings they have been allocated on a basis consistent with the use of resources. with central staff costs allocated on the basis of time spent, and depreciation charges allocated on the portion of the asset's use. Other support costs are allocated based on the spread of staff costs. Charitable activities Charitable expenditure comprises those costs incurred by the charity in the delivery of its actrvities and services for its beneficiaries. It includes both costs that can be allocated direciiy to such activities and those costs of an indirect nature necessary to supwrt them. Taxation The charity is considered to pass the tests set out in Paragraph 1 Schedule 6 of the Finance Act 2010 and therefore it meets the definition of a charitable company for UK corporalion tax purposes. Accordingly, the charity is potentially exempt from taxation in respect of income or capital gains received within categories covered by Chapter 3 Part 11 of the Corporation Tax Act 2010 or Section 256 of the Taxation of Chargeable Gains Act 1992, to the extent that such incotne or gains are applied exclusively to charitable purposes. Tangible fixed assets Individual fixed assets costing £1 ,000.00 or more are initially recorded at cost. Depreciation and amrtisation Depreciation is provided on tangible fixed assets so as lo write off the cost or valuation, less any estimated residual value, over their expected useful economic life as follows: Asset class Property improvements Equipment Fixtures and fittings Motor vehicles Depreciaiion method and rate 4 years slraight line 3 years straight line 15Q/o reducing balance 25Vo reducing balance Page 21

Communlty Equallty Disability Action Notes to the Financlal Statements for the Year Ended 31 March 2025 Fixed asset investments Fixed asset investments. other than programme related investments, are included at market value at the balance sheet date. Realised gains and losses on investments are calculated as the difference between sales proceeds and their market value at the start of the year, or their subsequent cost, and are charged or credited to the Statement of Financial Activities in the period of disposal. Unrealised gains and losses represent the movement in market values during the year and are credited or charged to the Statement of Financial Activtties based on the market value at the year end. Stock Stock is valued at the lower of cost and estimaled selling price less costs to complete and sell. after due regard for obsolete and slow moving stocks. Cost is determined using the first-in, first-out (FIFO). Cash and cash equivalents Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value. Borrowlngs Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the Statement of Financial Activities over the period of the relevant borrowing. Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges. Borrowings are classified as current liabilities unless the charity has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date. Fund structure Unrestricted income funds are general funds that are available for use at the trustees discretion in furtherance of the objectives of the charty. Designated funds are unreslricted funds set aside for specific pu￿SeS at the discretion of the trusiees. Restricted income funds are those donated for use in a particular area or for specific purposes, the use of which is restricted to that area or purpose. Financial instNmenls Classification Financial assets and financial liabilities are recognised when the charity becomes a party to Ihe contractual provisions of the instrument. Financial liabilities and equity instrumenls are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the charity after deducting all of its liabilities. Page 22

Community Equality Disability Action Notes to the Flnancial Statements for the Year Ended 31 March 2025 Recognition and measurement All financial assets and liabilities are initially measured at transaction price (including transaction costs), except for those financial assets classified as at fair value through profit or loss, which are initially measured at fair value (which is normally the transaction price excluding transaction costs), unless the arrangement constitutes a financing transaction. If an arrangement constitutes a financing transaction, the financial asset or financial liability is measured at the present value of the future payments discounted at a market rate of interest for a similar debt instrumenl. Financial assets and liabilities are only offset in the statement of financial position when, and only when there exists a legally enforceable right to set off the recognised amounts and the charity intends either to settle on a net basis, or to realise the asset and settle the liability simultaneously. Financial assets are derecognised when and only when a) the corrtractual rights to the cash flows from the financial asset expire or are settled, b) the charity transfers to anolher party substantially all of the risks and rewards of ownership of the financial asset, or c) the charity, despite having retained some, but not all, significant risks and rewards of ownership, has transferred control of the asset to another party. Financial liabilities are derecognised only when the obligation specrfied in the contract is discharged, cancelled or expires. Debt instruments Debt instruments which meet the following conditions are subsequently measured at amortised cost using the effective interest method: (al The contractual return to the holder is {1) a fixed amount. {ii) a positive fixed rate or a positive variable rate. or (iii) a combination of a positive or a negative fixed rate and a positive variable rate. (b) The contract may provide for repayments of the principal or the return to the holder (but not both) to be linked to a single relevant observable index of general price inflation of the currency in which the debt instrument is denominated, provided such links are not leveraged. (c) The contract may provide for a determinable variation of the return to the holder during the life of the instrument, provided that (i) the new rate satisfies condition {a) and the variation is not contingent on future events other than (1) a change of a contractual variable rate. (2) to protect the holder against credit deterioration of the issuer. {3) changes in levies applied by a central bank or arising from changes in relevant taxation or law. or (li) the new rate is a market rate of interest and satisfies condition (a). (d) There is no contractual provision that could, by its terms, result in the holder losing the principal amount or any interest attributable to the current period or prior periods. (e) Contractual provisions that permit the issuer to prepay a debt instwment or permit the holder to put it back to the issuer before maturity are not contiThJent on future events, other than to protect the holder against the credit deterioration of the issuer or a change in control of the issuer, or lo protect the holder or issuer against changes in levies applied by a central bank or arising from changes in relevant taxation or law. (f) Contractual provisions may permit the extension of the term of the debt instrument, provided that the return to the holder and any other contractual provisions applicable during the extended term satisfy the conditions of paragraphs (a) to (c). Page 23

Communlty Equality Dlsablllty Action Notes to the Financial Statements for the Year Ended 31 March 2025 Debt instruments thal are classified as payable or re￿1vable within one year on initial recognition and which meet the above conditions are measured at the undiscounted amount of the cash or other consideration expected to be paid or received, net of impairment. With the exception of some hedging instruments, other debt instruments not m￿tIng these conditions are measured at fair value through profit or loss. Commitments lo make and re￿1ve loans which meet the condFtions mentioned above are measured at cost (which may be nil) less impairment. Investments Investments in non-convertible preference shares and non-puttable ordinary or preference shares (where shares are publicly traded or their fair value is reliably measurable) are measured at fair value through profit or loss. Where fair value cannot be measured reliably. investments are measured at cost less impairment. Investments in subsidiaries and associates are measured at cost less impairment. For investments in subsidiaries acquired for consideration including the issue of shares qualifying for merger relief, cost is measured by reference to the nominal value of the shares issued plus fair value of other consideration. Any premium is ignored. 3 Income from donations and legacles Unrestrlcted funds General Restricted funds Total 2025 Total 2024 Donations 14,967 14,967 1,547 1,547 16,514 16,514 3,407 3,407 Income from donations and legacies of £16,514 {2024: £3,407) includes £- (2024: £2,874) unrestricted funds and £397 (2024: £533) restricted funds. Income from donations and legacies of £16.514 (2024: £3,407) includes £14,967 (2024: £2.874) unrestricted funds and £1.547 (2024: £533) reslricted funds. Page 24

Community Equality Disablllty Action Notes to the Financial Statements for the Year Ended 31 March 2025 4 Income from charitable actlvltles Social Transporl Services income Fee Income Grant income Total 2025 Total 2024 Acttvity Hub Children's Services Community Services Bis Net I Calmer Lives 293.794 19.734 178,935 77,541 570.004 516,810 278.760 32.706 266.468 69,418 647,352 527,014 200,079 6,274 148,596 17,816 372,765 334,162 27,842 800,475 10 58,724 25,222 619,221 4,081 168,856 57,155 1,647,276 67,167 1,445.153 5 Olher income Unrestricted General Resiricted funds Total 2025 Toial 2024 Bank interest Other income 18,658 289 18,947 18,658 295 18,953 21,050 4,828 25,878 Page 25

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Community Equality Disablllty Action Notes to the Financial Statements for the Year Ended 31 March 2025 7 Net incomlngloutgoing resources Net incomingl{outgoing) resources for the year include: 2025 2024 Operating leases - land and buildings Audit fees Depreciation of fixed assets 19,996 6,650 35.543 40,000 6.200 30.119 8 Trustees ￿MUneratIon and expenses No trustees, nor any persons connected with them. have received any remuneration from Ihe charity during the year. No trustees have received any reimbursed expenses or any other benefits from the charFty during the year. 9 Staff costs 2025 2024 Wages and salaries Social security costs Pension costs 1,248,313 75,403 20,893 1,143,236 68,862 19,921 1,232,019 1,344,609 The monthly average number of persons (including senior management I leadership team) employed by the charity during the year expressed as full time equivalents was as follows: 2025 No 2024 No Central staff Direct support staff 41 39 Total full-time equDialents Average headcount 43 100 98 No employee received emoluments of more than £60.000 during the year {2024- Nil). The total employee benefits of the key management personnel of the charity were £73,823 (2024 - £82,648). Page 27

Community Equality Disability Actlon Notes to the Financlal Statements for the Year Ended 31 March 2025 10 Tangible flxed assets Property Fixtures and improvements Fittings Moior vehlcles Equlpmenl Total Cost At 1 April 2024 Additions Disposals 73,828 18,923 220,324 45,261 34,995 133,786 446,861 45,261 54,264 19,269 At 31 March 2025 73,828 18,923 230,590 114,517 437,858 Depreciation At 1 April 2024 Charge for the year Eliminated on disposals 73,828 12,274 145,974 122,562 354,638 998 27,747 5,820 34,565 33,518 19,269 52,787 At 31 March 2025 73,828 13,272 140,203 109,113 336,416 Nei book value At 31 March 2025 5,651 90,387 5,404 101,442 At 31 March 2024 6,649 74,350 11,224 92,223 11 Fixed asset investments Olher inveslments Listed Investments Total CO￿ or Valuation At 1 April 2024 Revaluation 104,794 11,262 104,794 11.262 At 31 March 2025 116,056 116,056 Net book value At 31 March 2025 116,056 116,056 At 31 March 2024 104,794 104,794 Page 28

Communlty Equality Disablllty Action Notes to the Flnancial Statements for the Year Ended 31 March 2025 12 Debiors 2025 2024 Trade debtors Prepayments 128,851 32,229 161,080 112,633 55,160 167,793 13 Cash and cash equivalenis 2025 2024 Cash on hand Cash at bank Short-term deposits 2,122 126,123 386,812 515,057 294 96,634 392,876 489,804 14 Creditors: amounts falling due wlthln one year 2025 2024 Trade creditors Other creditors Accruals 18,637 25,873 56,746 101,256 3,839 26,539 49,475 79,853 15 Commilments Capltal commitments The Charity has committed to some solar panels which will be installed in Summer 2025. It received a grant of £31,500 towards the cost. The total amount contracted for but not provided in the financial statements was £49,960 (2024 £Nil). Operatlng lease commitments At 31 March 2025 the company had lease payments due under non-cancellable operating leases as set OLrt below: Land and Buildings Plant and Machinery Operating lease payments due: 2025 2024 In less than one year Between one and five years 16,667 1,279 2,051 17,946 2,051 19,997 45,464 61.781 16,667 3,330 107.245 Page 29

Community Equality Disabillty Action Notes to the Financial Statements for the Year Ended 31 March 2025 16 Funds Incoffling Resources 1 April 2024 resources expended Transfers Gainsl 31 March (losses) 2025 Unrestricled funds General General Funds 207.230 1,511,534 (1,487,703) 500 11,262 242.823 Designated IT infrastructure and modernisation Redundancy and severance Emergency transport Fixed assets Cost mitigation Repairs and maintenance Environmental and conservation challenges 42,000 42,000 100,000 70,000 8,860 50,000 loo,000 80,000 10,000 (8,860) 50,000 35,000 35,000 70,000 340.860 35,000 10,000 35,000 342,000 8.860 Total Unr￿ricted funds 548,090 1,511,534 1,496,563 10,500 11,262 584,823 Restricled funds Access All Aerials General restricted funds The Mike Ellis Trust Music 20-22 Restricted capital assets D'oyly Carte Lel's get moving Loltery Acheeva Bed Inclusion outdoors McDonalds Northbrook CEDA Celebrates Edward Gosling Garfield Weston 1,640 1,450 67,500 (1.528) (36,000) {5,651) {1,194) (24,463) {3,125) (9681 {45,127) (200) (2,044) (20,148) (5,055) (253) 1,562 31,500 61,698 67,349 1,194 83.364 3.125 (500) 58,401 4,880 41.013 3.912 19,877 23.991 200 19,863 26,000 17,819 5.867 15 5,055 897 10,000 30,000 (10,000) (30,000) Page 30

Community Equality Disability Action Notes to the Financial Statements for the Year Ended 31 March 2025 Incoming Resources 1 April 2024 resources expended Transfers Galnsl 31 March (losses) 2025 Flying Leaps Tesco Groundworks Innovation SW Water 985 1,600 1,000 5,000 2.000 171,203 {1,059) (1,000) 1,526 5.000 12.000 179.815 226,918 10,500 207,806 Tolal funds 775,008 1,682,737 {1,676,378) 11,262 792,629 Incoming Resources 1 April 2023 resources expended Transfers Gainsl 31 March (losses) 2024 Unresiricted funds General General Funds 240,050 1,303,518 (1,326,995) (13,660) 4,320 207,233 Designated IT infrastructure and modernisation Redundancy and severance 32,000 10,000 42,000 100,000 70,000 6,759 55,000 100,000 70,000 8,860 50,000 Emergency transport Fixed assets Cost mitigation Environmental and conseNation challenges (1,374) 3,475 (5,000) 65.000 328,759 5,000 13,475 70.000 340.860 1,374 Total unrestricted funds 568,809 1,303.518 1.328.369 185 4.320 548.093 Restricted funds Access All Aerials General restricted funds The Mike Ellis Trust Music 20-22 Developing Me Sport Restricted capital assets 1.465 766 85.129 2,171 37,432 (1,996) (37,337) (19,050) {6) (31.669) 1,640 (861) 1,270 67.349 1,194 1,200 18,900 12.769 754 103,818 (754) 8,291 (28,745) 83,364 Page 31

Community Equality Disability Action Notes to the Financial Statements for the Year Ended 31 March 2025 Incoming Resources 1 April 2023 resources expended Transfers Gainsl 31 March (losses) 2024 D'OYFY Carte Peter Harrison Children in Need DCC Lottery Richer Sounds Acheeva Bed Motability McDonalds Northbrook CEDA Celebrates Edward Gosling Garfield Weston Flying Leaps 3,500 (375) (14,349) (9.433) (5.000) {34,385) (236) (465) (20,786) (6,580) (2,445) (1,283) 3,125 14,349 9,433 5.000 39,513 18,863 236 2,000 20.786 23,991 6,771 (8,106) 200 6,500 7,500 1,283 10,000 30,000 1,150 170,920 95 15 5,055 10.000 30,000 985 226,918 415 214.555 250 185 270.368 Toial funds 839,177 1,474,438 1,542,924 4,320 775,011 Purpose of Unrestricied Funds The IT infrastructure and modernisation fund has been set up to cover the cost of updating the IT systems and costs for mainlaining the website. The designated redundancy and Severan￿ reseNe has been calculated based on statutory figures with consideration to the likelihood if a number of employees were made redundani. The emergency transport fund has been set up to repl￿, repair or hire a vehicle so that seniices remain unaffected. The fixed asset designated fund has been set up to cover the write down of assets as the funds are not available to us. The cost tnitigation fund will be used to cover the increased expenditure next year as a result of Ihe cost of living crisis and its inflationary impacl on running costs for the organisation. A fund has been set up lo cover environmental and conservation challenges for example the installation of solar panels. Page 32

Community Equality Disabillty Actlon Notes to the Flnanclal Statements for the Year Ended 31 March 2025 Purpose of Reslrlcted Funds General Restricted Funds Funds received for particular projects within CEDA including a grant from The Clare Milne Trust. Mike Ellis Trusl Funds received to support sports and creative activities. Music Funds received from D'oyly Carte and Music for All to provide a range of musical opportunities for children and young people. National Lottery Reaching Communltles Year 3 of a 3 year project which supports the development of Access All Aerials, or radio station which is run by and for disabled people. Motability Provided a grant for a fully electric wheelchair adapted minivan to transport CEDA service users, support driver costs and driver training. Orchestra Restauranis TIA McDonalds Funds to support the youth seNice. Northbmok Funds to support the youth service through the leam training and development. Edward Gosling Contribution towards a new minibus. Garfield Weston Contribution towards the core costs of the charity. Flylng Leaps Funds to support the adult activity hub activities. Sport England Lets Get Moving Project to support sports and activities. National Lottery Community Fund Inclusion Outdoors project to support wellbeing and the natural environment. Tesco Groundworks Supporting trips for young people. Innovation - DCC & Action for Chlldren Supporting mentoring in the youth team. South West Water Support to re design the garden area. Page 33

Communlty Equallty Disablllty Actlon Notes to the Financlal Statements for the Year Ended 31 March 2025 17 Analysls of net assets between funds Unrestricled funds General Total funds at 31 March 2025 Restricted funds Tangible fixed assets Fixed asset investments Current assets Current liabilities 43,041 116,056 526,982 101,256 58,401 101,442 116,056 676,387 (101,256 149,405 Total net assets 584,823 Unresiricied funds General 207,806 792,629 Total funds al 31 March 2024 Restricted funds Tangible fixed assets Fixed asset investments Current assets Current liabilities 8,860 104,794 514,292 79,853 83,363 92,223 104,794 657,847 79.853 143,555 Total net assets 548,093 226.918 775,011 18 Financial instruments Categorisation of financlal Instruments 2025 2024 Financial assets: Measured at fair value - investments Measured at transaction price - trade debtors 116,056 128,851 244,907 104,794 112,633 217,427 Financial liabilities: Measured at transaction price - trade and other creditors 44,510 30.378 19 Related party Iransaclions There were no related party transactions in the year (2024: None). Page 34