Company registralion number 04245798 Charity registration number. 1099376 Compass Disability Services (A company limited by guarantee) Annual Rewrt and Financial Stalements for the Year Ended 31 Marth 2025 WESTCOTTS CblARfEPED A¢¢OUMTAMT USIPIÉSS AbVISEIIS Compass Dlsabillty Services Contents Reference and Adminlstrative Detals Trustees Report Ilncorporating the Directorfs Rewt) 2to7 Independent Auditors, Rep)rt 81011 Con8011dated Statement of Fin8nual Activwes 12 COr￿OI1d81ed Balance Sheet 13 Balance Sheet 14 Consolidated Statement of Cash Flows 15 Notes lo the Financlal Ststements 16to37 Compass Dlsabillty Servlces Reference and Adminlstratlve Detalls Trustees Mr Mark Oldershaw Ms Pauline Tilley Mr Gary Smith Mrs Tracey Oldershaw Ms Denise Hole Ms hjiscfi Hart Mr Flchard Piknan Secretary & CEO Charity Registration Number 1099376 Company Registration Number 04245798 The charity is inwrporated in England and Wale8. Unit 11-12 Belvedere Trading Estate Taunton Somerset TA11BH Waslcotts (SWI LLP 47 Boutport Street Barnslaple Devon EX311SQ Regi5tored Office Auditor Page 1 Compass Dlsabillty Services Trustees Report (Incorporatlng the Dlrector's Report) The trustees, who are dlreclors for the purposes of company law, present the annual report together th the financial statements and auditors. report of the charitable company for the year ended 31 March 2025. Well, another financial year comes and goes and for the first time in many a year we sit at the end of the year in a more posf(ive financia5 posllSon than we have for a long time. This does not by any means fftean the future is still not difficult, but il shows that our approach is in the right direction. Part of this optimism is about future predictions and growth if we carry along the current trajectory. However, w8 are living in a world of a cost of living crisis, exlortlonate fuel bills and with councils that are predicting bankruptcy so with the events of 2020 sllll fresh in the back of our minds we are by no means counting our chickens. There is no more a beller exam tsf thi5 than the news that's the first of April will see the minimum wage Increase siunificanlly by a pound per hour and whilst we fill this is fantastic news lor our staff and may further help the difficult recruitment pro¢ess, this creates further pressures on light budgets. One of the key hlgh1ights of the year was the completion of the Cogs new building and seeing them moved into OUT soaal club with a publcale feel. This wll enable the seNice lo aceommodale many more customers as we move forward. This move has also freed up space for the Compass Everyday Open College which we are pleased to have accepted two new students during this year which are Small numbers but Ihis aliows us lo grow in line with the development lor the seNice. Whilst we had made the decision in previous years to no longer actwely tender for Independent living support seNices due to the little retum and continue lo support individual ouslomers who come tr) us however during the year the Oorset services Ihal we CLJrrently old hold did come up lor lender as a largest service including managed and employment support. We were pleased that we succeeded in the lender and we'll contlnue to live support to save his people managing their direct payments endorse it over the coming years the wellbeing ￿ntre being our one servi¢e that continues to be affected by the pandemic is gradually seen growth wthin the Cenl¥e bul on top of the steady return we continued to be affected by other influences such as the weather school holidays and events that we just cannot explain. Which in a setvice where we are struggling to come near to breaking even has made this year's budget even more challenging. Ajlhough the team are doing an incredible lob in growing the service there wnlinues to be challenges in the amounts we can charge before people turn. Obj•¢tives and Public Benefit Statement Ensuring Our Work Delivers Our Aims We revlew our aims, objectives and activities each year. This revlew IcK)ks at what we achieved and the outcomes of our work in the prevlous 12 months. The review looks al the success of each key activity and the benefits they have brought trj the people we are sel up lo help. The review also he5ps us ensure our aims, obje¢lives and adivilies remained focused on our staled purposes. We have referred lo the guidance contained in Sections G2 and G4 of the Charity Commission's General Guidance on Public Benefit (January 20081 when reviewing our aims and objectives and in planning our future a¢tivities. In particular, the tTUStees consider how planned activities will contribute to the aims and objectives they have set. How Our Activities Deliver Public Bènefit Our maln activities and who we try lo help are described bek)w. All our tharilable activities focus on the improvement in the quality of life for disabled people and carers and are undertaken lo lurther our charitable purposes for the public benefit. Page 2 Compass Dlsablllty Services Trustees Report (Incorporatlng the Directorfs Report) Fundraising The Charity carries out limited small scale fundraising activities such as lotteries, Taffies, bingo and collections at camiv81s and does not use professional fundraisers or involve commercial participators. The nature of the fundraising activities undertaken are not unrea50nable, intrusive or persislenl and Ihere have been no complaints about fundraising 8clivilies during the year. The charity follow5 the re9ulalion $pecifs¢ lo the activities and lolk)ws the Fundraising Regulalorfs Code of Fundraising Practice. There has been no failing by the charity or anyone acting on Ils behalf lo comply with the stsndards or regulations. In the year lo 31 March 2025 the lo131 amount of donations was £5,745 12024.. £5,555) which were used to fund the se￿IceS the charity provides. Charitsble Objects of Compass Dlsability Servlces The relief of persons with disabilities and carers in suth charitable ways as the Trustees detemine from time lo time. Aims of the Charity This relief to be achieved through the provision of specialist support. consultstlon and research setvices to rel￿ve the needs of such person8. Achievement and Activities The Trustees continue to oversee the governance and strategic devek)pmenl of the organisation ar ensure that it fulfils its legal and financial requirements. l existing contracts have continued lo grow. Compass Wellbeing continues to estsblish itself in the ¢ommunily this year has been far more successful seeing some servlces reach in their full capacity for example the hydro pool. We now a better idea of what people want and what they are willing to pay for this is has also seen an increased reliance on Grant funding to subsidize services. As of March 2025, we have 10 volunteers lo work in various parts of the organisation. Main Objectives for the Year To deliver professional 8eNices, in aocordance with the agreed contraol spe￿fiCatiOn, local need arbd legislation. To enhance health and social care professional's understsnding of the needs of disabled people and carers. . To make staff and volunleers aware of legislalwe changes as appropriate to their role. . To seek and secure funding to support priorilles identffied by projects. . To identfy inrH)vative opportunibes to increase efficienoy arnl reduce overheads. . To seek to deliver and develop serVi￿S that recognises peoples need for choice and (x)nlrol. . To deliver services that recognise and address the health and we15being needs of service users. Plans for the Future • The TNslee$ and Management olm to continue buildir@ Ihe organi5atiors through the explOrat￿n of rwi serwce delivery contracts. Page 3 Compass Dlsability Services Trustees Report {incorporatlng the Dlrector's Report) • We continue to research further funding opportunities lo enable us to meet our objectives. . To develop the presence and profile of the organisation across Somerset and other counties. . To effectively market and promote our services to maximise income. ro secure and Tetain appr¢)priate quality marks and affiliations that eVIden￿S our eommitment lo professionalism quality practices. To sewre fvnding Ihrgugh tendering and re-teThJerlng for services that wll help support the long-lerm sustsinability of the organisation. . To Idenlfy InnovatNe opportunities to maximlse income, increase efficiency and reduce overheads. . To seek lo deliver and develop SeN7￿ that recognises peoples need for Ghoice and control. * To deliver 8ervices that recognises and addresses the health and wellbeing needs of Customers. To ensure all servic£s are robustly 8sse8sed for rlsk and equ81ty impact and control measures implemented. • To remain focused on staff development and oppc*rtunthes for progression. Structurei goveman¢e and managemènt Natu￿ of governing document The charity is consbtuted as a cornpany limited by guarantee in England and not havlng a share ¢apitsl under the Companies Aol. It is governed by the terms of its Memorandum and Articles of Assoclalion established 4 July 2001 and amended 2 April 2002, 25 November 2002. 8 September 2003 7 March 2007, 2 July 2008 and 16 June 2010. The charity was entered in the Central Register of Charities with effect from 11 September 2003 with registered number 1099376. Recrultment and appolntment of trustees Truslees of Compass Disability Serwces a￿ re¢xuited and appointed In line With our trustee recruitment procedure. The main points of the policy are that we should seek to recruit 800h of our trustees from our membership lo ensure our user led approach. Once potential trustees are idenlified. appointment is undertaken in line wlh the above procedure. The above recruitment and appointrnent policy is in accordan¢e with the charitys Artides of Association and company law. Inductlon and trainlng of trustees Once app￿nted all trustees underlake an induction procedure which is ouuined in the trustee recruitment pro¢xdure and includes underslan(ling the organisatic￿. thelr roles and responsibllilies and relevant paperwork. Affangements forsetting key management personnel remuneration The Iiuslees consider that the board ol trustees and the CEO comprise the key management personnel of the charity in charge ol directing and controllbng the charity and running and opeiats'ng the charity on a day lo day basis. All Iruslees oive of their lime freely and no Iruslee Temuneralion was paKI in the yeaT. Details of trustee expenses and related party transaclSons are di5¢10sed in note$ 11 and 21 to the accounts. Page 4 Compas8 Disabillty Services Trustees Report (incorporatlng the Dlrector's Report) Trustees are required to disdose all relevant interests and register them and in accordance with the charit￿$ policy withdraw from decisions where a conflict of iriterest arises. Pay policy for senior staff The pay of the senior staff is reviewed annually and normalty In￿eased in accordance with average earnings or ¢ost of living increase. In view of the natu￿ of the charity, the CEO'S pay level is benchmarked against other organisalions of a similar size. Oryanisatlonal structuyg The charlty holds 100% of the shares in CDST Limlted. This trading subsidiary undertakes the operation of the Wellbeing Centre on behalf of the charity. CDST Limited has taken over the contracts for independent living services. Any profits of CDST Limited wll be donated to the charity via Gift Aid. Major rlsks and management of Ihose rlsks Risk Management The trustee8 and senior manager5 have a risk management pdicy which comprises of.. an annual review of the principal risks and uncertainties that the charity faces * the estsblishment of policies, systems and procedures lo mibgale those risks identifie(J n the annual review the Implementation of procedvres designed to mlnlmSse or manage any potential impaot on the charity should those risks materialise. Financlal sustainablllty Thi8 work has identified that finanaal sustsinablllty is the maj(Y finanryal risk for the charity. A key element in the management of financial risk is a regular review of available liquid funds to settle debts as they fall due, regular liaison with the senior management, and Bclive management of trade debtors and creditors balances to ensure suffiuenl working capitsl. Non•fin4nclal risks Attention has also been foGused on non-finan¢ial ri8ks arlsing from fire, health and safety and food hygiene. These risks are managed by ensuring accreditation is up to dale. having robust policies and procedures in place. and regular awareness training for staff. Financial Review The attached accounts show the financial stale of affairs of Compass Disability SeNices at 31 March 2025 and the incoming resources and resources expended for the group for ye8r ended 31 hllarch 2025. The Trustees wnsider that the financial position of the charity al the year end Is soundly based. The Trustees o)nfirm Ihal the acLounts comply with statutory requirements, the charitls conslilution and with the Financlal Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021 (effective l January 20191_ (Charities SORP IFRS1021}. Page 5 Compass Disabillty Services Trustees Report (incorporatlng the Dlrector's Report) With regaTd to the charitls restricted funds, in the opinion of the Tru51ees sufficlenl resources are held in an appropriate fomi by Ihe charity lo enable the funds to be applied in accordance with any re5tTiCtions. The Twstees maintain an ongoing review of any matters likely to give rise lo major risks for the charity in order lo identify and make provision for any such risks. Slalement of FinancAal Activities The Statement of Financial Adivilies shows the total income for the company from all sources for the year was £1,367.243 12024.. £1,067,355) of which £1,275,56D 12024.. £1,044,543> related lo unrestricted fvnds and £91,68312024.. £22,812) related lo restricted funds. EXper￿(tUre by the charity during the year amounted lo £1.318,400 (2024.. £1,051.534) of which £1.277,708 12024: £1,020,049) related to unrestricted funds and £40.692 12024.. £31.4851 related to restricted funds. Overall a surplus of £48,84312024'.£15.8211 was made in the year. BalanG& Sheet At the year end the charills net assets were £234,043 12024: £185,200) of which £100,941 {2024.'£97,8931 was held In restricted funds. Detai15 of the lunds and the movements the￿In are shown in notes 19 and 20 to the accounts. The stricted fund mainty represents flxed assets relating lo the investment in the Wellbeing Centre. Rese￿e8 policy The charity does not aim to hold free income reserves on a long-term basis. The Trustees aim to ho5d only sufficient free reserves lo meet general commitments in the foreseeable future in addition lo any reserves held relating lo ￿StrICted funds for specific projects. The Trustees have agreed a tsrgel level of £200.000 which would cover wages. rent and services for a three month period. Al the end ol the ar free reserves were in deficit by £2.66812024 - surplus= £8.0261. Statsment of responsibilitiès Iwlthin Tru5t8es Report} The trustees Iwho are also the directors of Compass Disability SeNices for the purposes of company lawl are responsible lor preparing the financial statements in accordance ￿th applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Praoticel. induding FRS 102 "The Financial Rewrbng Standard applicable in the UK and Republic of Ireland The report and accounts have been prepared in accordance with the provisions in the Companies Act 2006 relating lo small companies. Company law requires the Iruslees to prepare financial statements for eaoh financial yeaT. Under company law the trustees musl not approve the financial sl8lements unless they are satisfied that they give a true and lair view ol the state ol affalrs ol the charitable Company and of the incoming resources and application of ￿ sources, including its income and expenditure. of the charitable company for that period. In prep8ring these finaniial stslernenls, the trijstees are required to= select suitable accounting policies and apply them Consisten￿Y- observe the meth(xls and principles in the Charities SORP,. make judgements and estimates that are reasonable and prudent., stale ￿ethe1 applicable accounting standards. comprising FRS 102 have been followed, sublecl lo any material departures disdosed and explained in the financial statements., and prepare the finanrAal slalements on the going concem basis unless it is inappropriate to presume that the tharitable ¢Dmpany will continue in business. Page 6 Compass Disabllity Servlces Trustees Report (Incorporatlng the Dlrector's Report) The trustees are responsible for keeping proper accounting records that can disclose with reasonable accuracy at any time the financial position ol the charitsble company and enable them lo ensure that the finanoal ststements comply wrth the Companies Act 2006. They 8re also Tespon5ible for safegu8rding the assets of the charilable ¢ompany and hence lor taking reasonable Steps lor the prevention and detection of fraud and other irregularities. The Iru51ee$ are responsibte for the maintenance and integrity of the wrporate and financial information included on the charitable companys website. Legislation goveming the preparation and dissemination of financial slalemenls may differ from legislation in olherjurisdi¢tions. Discltrsure of information to auditor Each trustee has tsken steps that they ought lo have taken as a trustee in order lo make themselves aware of any relevant audit information and lo establish that the charity's auditor is awaTe of that information. The trustees confirm that there is no relevanl information that they know of and ol which Ihey know the auditor is unaware. Small companies provision statement This report has been prep8red in accordance with the $mall companies regime under the Companies Act 2006. The annual report was approved by the trustees of the charity On behalf by.. 2311V2025 and signed on ils Mr Mark Oldershaw Trustee Page 7 Compass Dlsability Services Independent Auditor's Report to the Members of Compass Disablllty Servlces Opinion We have audited the financial stslements of Compass Disability SeNices Ilhe 'charilable parent companll and its subsidiaries (the 'group'l for the year ended 31 March 2025. which comprise the Con501idaled Statement of Financial Activities, Consolidated Balan￿ Sheet. Balance Sheet, Consolidated Statement ol Cash Flows and Notes lo the Financial Ststemenls, including a summary of significant accounting policies. The fin8noial 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 Accepled Accounting Prackn'cel- In our OPIn￿n the financial statements= give 8 true and fair view of the state of the group's and parent charity's affairs as al 31 March 2025 and of its incoming resources and applicatbn of resour¢es, indudinu its incnme and expenditure. for the year then ended., have been properly prepared in accordance wth United Klngdom Generally A¢cepled AcCoun￿ng Practice., aThJ have been prepared in a¢XX)rdance wth the requirements of the Companies Act 2006. Basis for opinion We conducted our audit in accordance with International Standards on Auditing IUKI IISAS IUK}l and appllcable law. Our responsibllilies under those standards are further described in the auditor responsibilities for the audit of the financial slalemen15 section of our report. We are independent of the group in accordance with the ethical iequiremenls that are relevant lo our audit of the financial statements in the UK, indudlng the FRC'S Ethical Standard, and we have fvifilled our other ethical responsibilities in accordance with these requiremwpnt5. We believe that the audrt evidence we have obtained is sufficient and appropriate to provide a basis lor our opinion. Con¢lusion5 rèlating to going concern In auditing the financAal stslements, we have conduded that the trustees use of the going concern basis of acuunling in the preparation of the finanrjal statements is appropriate. Based on the work we have performed, we have not identified any material uncertainties reL4ting to events or condition5 that, indiwdually OT ojllectively, may cast significant doubl on the group's ability lo continue as a going concem for a perKid of at least twelve months from when the original IinanGT81 statements were authorised for issue. Our responsibilities and the responsibllities of the trustees wth respecl lo going conwn are described in the relevant sectiOll8 of thi8 report. other Information The trustees are responsible for the other Infornialion. The other information comprises the infomialion induded in the annual report, other than the financial statements and our auditor's report Ihereon. Our opinion on the financial ststements does not cover the other information and, except to the exlenl otherwSse explicitly stated in our report, we do not express any form of assurance conclusion Ihereon. Page 8 Compass Olsabllity Services Independent Audltor's Report to the Members of Compass Disability Services In connection wllh our audll of the financial statements. our responsibilily Is lo read the otheT information and. in doing so, consider whether the other information is malerlally inconsistent wlh the financlal statements or our kno￿edge obtained in the audit or otherwise appears lo be materially mtsslated. 11 we Identify such material inconsistencies or apparent material misstatements, we are required to determine whether there is a material misslalemenl in the financial statements or material misstalemenl of the other information. If, based on the work we have performed. we condude that there is a ￿aterial misstatement ol this other informalion, we are required to report that lacl. We have nothing to report in this regard. Opinion on other matter prescribed by the Companies A¢t 2006 In our opinion, based on the work undertaken in the course of the audit.. the information given in the Trustees report for the financial year for which the financial statements are prepared is consistent wth the financial stslements. and the Trustees rewrt has been prepared in accordance wlh appli09ble legal Tequiremenls. Matters on whl¢h we are required to report by •xception In the Ivjhl of our knowledge and understanding of the group and the parent charitable cornpany an¢J Sts environment obtained in the Course of the a¢Jdit, we have r￿t identified material misstatements in the and the . We have nothing to report in respeot of the fdlt)wino matters where the Companies Act 2006 requires us to report lo you if. in our opinion: adequate accounting records have not been kept by th8 parent charitable company, or retums adequate for our audit have not been received from branches not visited by us- or the parent oharitable company financial staternents are not in aoreement with the aC(￿Unting records and retums. or certaln disclosures of trustees Temuneralion specified by law are Th)t made. or we have not received all the information and explanatlons we requlre for our audit. R•sponsiblllties of trustees As explained more fully wi the (set out on page I, the tru51ees are responsible for the preparation of the finanryal statements and for being satisfied that they give a true and fair view, and lor such inlemal control as the trustees determine is necessary to enable the preparation of financial slalemenls that are free from material misstatement. whether due lo fraud or e￿or. In preparing the financial statements, the Iruslees are responsible for assessing the chartty's ability to continue as e going concern, disclosing. as applicable, m8tters related lo going concern and using the going concem basis of accounting unless the trustees either intend to liquidate the ¢harity or lo cease opeTalions. or have no realistic allemative but to do so. Auditor responsibilities for Ihe audit of the financial statements Our objedives are lo obtain reasonable assurance about whether the ffnanctal statements as 8 whole are flee from material misstatement, whethei due lo fraud or error, and lo issue an audTtor's report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance wfch ISAS IUKI will always delect a m8teTial misstatement when il exisls. Misslatemenls can arise from fraud or effor and are ¢onsidered material if. individually or in the aggregate, they could reasonably be expected lo influence the economic decisions ol users taken on the basis of these financial slatemenls. Page 9 Compass Disability Servlces Independent Audltofs Report to the Members of Compass Disability Servlces The extent to which our procedures are capable of detecting irregularities, including fraud is detailed bebw: We Identified areas of laws and regulations that could reasonably be expected lo have a rnalerial effe¢l on the financial statements from our general commercial and sector experien￿ and through di8cLJssion with the trustees and other management and from inspection of the charitvs regulatory correspondence. We communicated identified laws and regulations throughout our team, and remained alert to any indications of non-compliance throughout the aud(t. The charity Is subject lo laws and regulations that govern the preparation of the financial stalemenls, includlng financial reporting legislation, and other ¢harily legislation. The charity is also subject lo many other laws and regulations where the consequences of non-compliance could have a material impact on the amounts or disclosures within Ihe financial ststemenls, induding employment, anti-bribery and certain aspects ol charity legislation. Owing to the inherent limitations of an audit, there 15 an unavoidable risk that we may not have detected some maleiial misstatements in the financial statements. even though we have properly planned and performed our audit in accordance with audiling standards. In any audit, there remains a higher risk ol non-detection of irregularitie5, as these may involve collusion. forgery, intentional omissions. misrepresenlalions. or the override of internal controls. We are nol responsible foT preventing non-compliance anil cannot be expected to delect non-compliance with all laws and regulations. As part of an audit In accordance wf(h ISAS IUKI, we exercise professional judgement and maintain professional scepli¢ism IhroLJghout the audit. We also.. Identify and assess the risks of material misslatemenl of the finanual statements. whether due lo fraud or error. design and perform audit procedures responsive to those risks, and obtain audit evidence that is sufficient and appropriate to prowde a basis lor our opinion. The risk ol not detecting a material misstslement ￿S￿lting from fraud is higher than for one resullln9 from error, as fraud may involve collusion, forgery, intentlonal omissions, mi5represenlallons. or the override of intemal control. Obl8ln an understanding of Inlemal control relevant lo the audit in order lo desigll audit pr¢xedures that are appropriate in the circijmslances, but nol for the purpose of expressing an opinion on the effedveness of the group's intemal control. Evaluate the appropriateness of accounting policies used and the reasonablene$s of accounting eslirnates and related disdosures made by the trustees. Conclude on the appropriateness of the trustees use of the going concern basis of accounting and, based on the audii evidence obtained, ￿ether a material uncertainty exists related to events or ondilions that may ¢asl slgnificant doubt on the group's or the parent charitable eompanls ability to continue as a going ¢oncem. If we conclude that a material uncertainty exists, we a￿ required to draw attention in our auditor's report to the Telaled disclosures in the financial statements or, rf such disdosures are inadequate, to modify our opinion. Our conclusions are based on the audit evidence obtained up lo the date of our auditor's report. However. future events or conditions may cause the group or the parent charitable company to cease lo continue as a going concem. Ev81uale the overall presenialion, structure and cnntent of the financial slatemenls, including the disclosures. and whether Ihe financial statements represent the underlwng transactions and events In a manner that achieves falr presentation. We oJmmunic#te those charged with governonce regardlng, among other matters, the planned scope and timing of the audit and significant audit findlngs, including any signrfi¢anl defi¢iencies in inlemal control that we identsfy during our audit. Page 10 Compass Dlsabillty Servlces Independent Audltor's Report to the Members of Compass Dlsabllity Servlces Use ofour report This report is made solely to the tharilable parent company'5 twslees. as a body, in accordance with Chapter 3 of Part 16 01 the Companies Act 2006. Our audit work has been undertaken so that we might stste lo the group's trustees those matlers we are required lo State to them in an audllor's report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility lo anyone other than the charitable parent ¢ompany and its t¥U5tees as a body, for our audit work, lor this report, or foT the opinions we have fomed. Catherirbe William8 FCA DChA (Senior Stalulory Audilorl For and on behalf of Weslcotts {SWI LLP Barnstaple Devo EX31 1SQ Page11 Compass Dlsabllity Services Consolldated Statement of Financlal Actlvities for the Year Ended 31 March 2025 {Including Consolldated Income and Expenditure Account and Statement of Total Recognised Gains and Losses) Unrèstricted funds Restricted fvnds Total 2025 Total 2024 Note Income and Endowments from: t¥)nat￿nS and legacyes Charitable activities other trading activities Investment income Other income 5,745 410,179 840,538 24 19,074 S.745 501,862 840,538 24 19.074 5,555 543.240 510.126 23 8,411 91,683 Total income 1.275,560 91,683 1,367.243 1.067.355 Expènditure on: Raising ftjnds Charitable actimties other expenditure Total expendlture Nel lexpenditurellincome Transfers between funds 1777.162) 1489.894) 10,6521 140.692} 1817.854) 1489.894) 10.6S2) 1542,2561 1509.2781 1.277,708 40,6921 1,318,400 1,051,534 {2.148) 47,943 50.991 47,943 48.843 15.821 Nel movement in lunds R•¢onciliation of funds Total fund5 brougm forw8rd Total funds carried foNard 45,795 3.048 48.843 15.821 87,307 133,102 97,893 100,941 185,200 234,043 169.379 185.200 AJI of the group's adivities derive from continuing operations during the above periods. The (unds breakdown for 2024 is shown in note 25. The notes on pages 16 to 37 form an integral part of th&se financial statements. Page 12 Compass Dlsabillty Servlces (Reglstration number: 04245798) Consolldated Balance Sheet as at 31 March 202S 2025 2024 Note Fixed assèts Tangible assets Current ossets stocks Debtors Cash al bank and in hand 17 222,133 175.136 19 20 21 976 179,605 4,549 185,130 162.568} 1,018 113,284 29,481 143,783 1124 493 Creditors: Amounts falling due within one year Net current assets Total assets less current liabilitie5 Crèditors: Amounts falling due aftèr more than one year Prc>vislons 22 22.562 19,290 244,695 194.426 19,2261 24 (10.6521 234,043 Net assets 185,200 Funds of the group: Restricted income funds Restrided funds 100.941 97.893 Unrestricted incom& funds Unrestricted funds 133,102 87,307 185,200 Total funds These financial statements have been prepared in ac¢ordance with the special PioViSlDn5 relating lo companies subject to the small companies regime within Part 15 of the Companies Act 2006. 25 234,043 The finandal stslements on pages 12 10 37 were approved by the trustees, and authorised foi issue on +311212025... and signed on their behaw by.. Mrm Trustee ers The notes on pages 16 to 37 fom an integral part of these financial statements. Page 13 Compass D15abllity Services {Reglstratlon number: 04245798) Balance Sheet as at 31 March 2025 2025 2024 Note Fixed assets Tangible assets Investments 17 18 84,035 99,639 84,036 99,640 Current assets Debtors Cash al bank and in hand 122,005 25,624 147,629 20 21 125,436 1,739 127,175 149.690 Creditors: Amounts falllng duè withln one year Net current assets 22 124,024 123.605 161,521 223.245 Net assets Funds of the charity: Re5tri¢ted incom• funds Restricted funds 87,065 97,893 Unrestricted income fund5 Unreslricled funds 74,456 161.521 125,352 223.245 Totsl funds These financial stslemenls have been prepared in accordance with the special provisions relating to companies subject lo the small companies regime within Part 15 of the Companies Act 2006. 25 Th*th2￿￿g1ststemenlS on pages 12 to 37 were approved by the trustees, and aulhorised for issue and signed on Ihelr behaw by.. Mr Mark Oldershaw Trustee The notes on pages 16 to 37 form an integral part of these financial slalements. Page 14 Compass Dlsabllity Services Consolldated Statement of Cash Flows for the Year Ended 31 March 2025 2025 2024 Note Cash Ilows from operating activities Nel cash inwme Adjustments to cash flows Irom non4ash ltsms Depreualion Investment income Loss on disposal of taTrJible fixed assets 48,843 15,821 8,10 43,331 1241 2,487 94,637 29,293 1231 45,091 Working capital adju5tment$ Decreasellincreasel in stocks Increase in debtors Increase in creditors Increase in provisions Increasel{decrease) In deferred income Net ¢ash flows from operating activtties Cash flows from invesling activities Investment income Purohase of tsnglble fixed assets Net cash flows from investing a¢tivitie6 Cash flows from financing adivitias Repayment of bans and borrowings Net {decrea8ellinc¥ease in cash and cash equivalents Cash arHI cash equivalents al 1 April Cash and cash equivalents al 31 March 19 20 42 166,321) 29,656 10,652 10,349 (349} 12.5671 29,669 24 23 115.3931 56,451 79,015 24 192,8151 23 42,7091 17 192.791) 142.686} 22 11.156 111,3341 124,9321 29,481 4.549 2,431 27,050 29.481 l ol the cash flows are derfved from conlinuiro operations during the above ￿ periods. The Th)tes on pages 16 10 37 fomi an integral part of these financial statements. Page 15 Compass Dlsabillty Servlces Notes to the Flnancial Statements for the Year Ended 31 March 2026 1 Charity status The charity is limited by guarantee, incorporated in England and Wales, and consequently does not have share capital. Each of the trustees is liable to contribute an amount not exceeding £10 towards the 838ets of the charity in the event of liquidation. The address of its registered office is= Unit 11-12 Be5Vede￿ Trading Estste Taunton Somerset TA118H 2 Accounting policies Summary of slgnificant accounting policies and kay accounting estimates The principal accounting policies applied in Ihe preparatiDn of these financial ststements are sel out below. These policies have been consistently applied lo all the years presented. unless Otherwise stated. statemènt of compllance The financial ststements have been prepared in accorijance with Accounting and Reporting by Charities.. Statement of Recommended Practice (applicable lo charities preparing Iheir accounts in accordance with the Financial Reporting S18ndard applicable in the UK and Republic of Ireland IFRS 102)) {issued in October 20191- Icharilies SORP IFRS 102)). the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021 and the Companies Act 2006. Basis of preparation Compass Disability SeTvice5 meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transa¢lion value unles5 Otherwise stated in the relevant accounting policy notes. The financial statements have been prepared In sterling which is the fvnclional currency of the charlly. 8a51s of consolidation The consolidated financial statements rr)nsolldate the financial ststements of the Charity and its subsidiary undertakings drawn up to 31 Mar¢h 202S. No 5ts1ement of financial activities is presented for the charity as permitted by section 408 of the Companies Act 20C6. The charity made a defleAt for the financial year of £61,724 {2024 - surplus of £14,323). Page 16 Compass Dlsabillty Servlces Notss to the Financial Statements for the Year Ended 31 March 2025 A subsidiary k% an enbly controlled by the charity. Conirol is achieved where the chaT1ty has the power to govern the financial and operating policies of an enlity so as to obtain benefits from ils aolivilies. The resulls of subsidiaries acquired or dlsposed of during the year are included in Ihe statement of rinancial activities from the effective dale ol acquisition or up to the effective dale of disposal. as appropriate. Where necessary, adjustments are made to the financial stalemenls of subsidiaries lo bring their accounting policies Snto line with those used by the group. The purchase method ol accountlng is used to account for business combinations that result Sn the acquisition of subsidiaries by the group. The cost of a business ¢ombination is measured as the lair value of the assets given, equity instrumenls issued and liabilities incurred or assumed al the dale of exchange. plus costs directly attributable to the business combination. Identifiable assets a(4uired and liabilities and conlingenl liabilities assumed in a business comblnation are me8sured initially al their fair values at the a￿ulSItion dale. Any excess of the cost of Ihe business combination over the acquirerfs interest in the net fair value of the identifiable assets. liabilities and contingent liabilities recognksed is recorded as goodwill. Inler-company transactions. balances and unrealised gains on transactions be￿en the charity and its subsidlaries. which are related paTties, are elimirialed in full. Inlr&group losses are also eliminated but may indicate an impairment that requires recc0nit1￿ in the consolidated finanGial stslements. Accounting policies of subsidiaries have been changed Whe￿ necessary to ensure consislenoy with the policies adopted by the group. Non-contTolling interests in the nel asse15 of consolidated subsidiaries are identified separately from the group's equity therein. Non-controlling inte￿SIS Consist of the amount of those interests at the dale of the original business ¢ombination and the non-controlling shareholdels share of changes in equity since the date ol Ihe combination. Total comprehensive income is attributed lo non-¢onlro11ing inleresls even if this results in the non-conlrolling interests having a deficit balance. Going concern The trustees consider that there are no malerial uncertainties about the group's ability to continue 8$ going concem nor any signrficanl aieas of uncertainty that affect the carrying value of assets held by the group. Income and endowments AJI income is recognised once the charlty ha5 entitlement to the income. il is probable Ihal the income will be received and the am(xJnt of the income recelvable can be measured ￿lIablY. Donation$ andlegacles Donations are recognlsed when the charity has been notified in writing of both the amount and setuement dale. In the event that a donation is subject to ctsndilions that require a level of performance by the charity before the charlly is entitled lo the funds. the income is deferred and not recognised until either those condrtions are fulty mel, or the fulfilment of those conditions is wholly within the control of the charity and il is probable that these conditions will be fulfilled in the rep(Jling pericKJ. Page 17 Compass Dlsabllity Services Notes to the Flnancial Ststements for the Year Ended 31 March 2025 Deferred income Deferred incon* represents amounts received for future periods and is released lo incomSng resources in the peri￿ for which. it has been received. Such income Is only deferred when.. - The donor specifies that the grant or donation musl only be used in future a¢wJnting periods-, or The don￿ has imposed conditions which must be met before the charity has un¢x>ndf(ional entilemenl. Expenditure l expendthre is recognised once there Is a legal or ￿nStrUctive obligation lo that expenditure, it is probable setuemenl is required and the amount can be measured reliably. A11 costs are allocated lo the applicable expenditure heading that aggregate Similar ¢osls to that category. Where costs cannot be directly attribLJted to parti¢ular headings they have been allocated on a basis consistent with the use ol resouTces. with central stsff costs allocated on the basis of time spent, and depreciation charges allocated on the portion of Ihe asset's use. Other support costs are allo¢ated ba8ed on the spread of staff costs. Ralsing fund These ère costs inc¢JrTed in attracting voluntary income. the management of investments and those incurred in trading activities that raise funds. ChariTtable actlvities Charitsble expenditure comprises those costs incuffed by the Charity in the delivery of its activities and services for ils benefici8ries.11 indudes both costs that can be allocated directly lo such aotivitles and those costs of an indirect nature necessary lo support them. Support costs Support costs indude central functions and have been allocated to aolivity cost categories on a basls consistent with the use of resources, for example, allocating property costs by floor areas, or per capila, staff cos15 by the time spent and other costs by thelr usage. Taxation The Charity is considered to pass the tests Sel out in Para9raph 1 Schedule 6 of the Finance Act 2010 and therefore it meets the definition of a charitable company for UK corporation tax purposes. Accordingly, the charity is potentially exempt from taxation In respect ol income or capital gains received within categories covered by Chapter 3 Part 11 of the C(Yporation Tax Act 2010 or SeclioTI 256 01 the Taxation of Chargeable Gains Act 1992, to the exient that such income or gains are applied excluslvely to charitable purposes. Tangible fixed assets Individual fixed assets are initlally recorded at C08t, less any subsequent accumulated depreuation and subsequent accumulated impaimienl losses. Depreciation and amortlsation DepreLyation is provided on tangible fixed assets so as lo write off the cost or valuation. less any eslimaled residual value, over their expected uselul economic life as follows-. Page 18 Compass Dlsabillty Servlces Notes to the Flnancial Statements for Ihe Year Ended 31 March 2025 Asset class Leasehold improvements Office equipment and furniture Land and buldings Depreciation method and rate Straight line over the period ol the lease 25% per annum reducing balance straight line 10 & 15 years Stock Stock is valued at the lower of cost and estimated selling price less ¢OSts to complete and sell, after due regard for obsolete and slow movin9 Stocks. Cost is detsrmined using the first-in, firsl-out (FIFO). Cash and cash equivalents Cash and cash equivalents comprise cash on hand and call deposits, and other short-tefm highly liquid investments that are readily ¢onvertible to a known amount of cash and are subjeGt to an insignificant risk of change in value. Borrowings Interest-bearing borrowings are initially recorded al fair value, net of transaclion costs. Inleresl-bearing borrowings afe subsequently carried at amortised cost, w￿h the difference betrleen the proceeds. net of Iransaction costs, and the amount due on redemption being recognised as a charge lo the Slaternenl of Financial Activities over the period of the relevant borrowing. Inlerest expense is rec(YJnised on the basls of the effective ￿lterest method and is induded in inteiest payable and similar charges. 8orrrywings are dassifiuj as current liabilities unless the charity has an uncondltional right to defer settl￿Thent of the liability for al least tNelve months after the reporting date. PTOVi5ions Provisions are Tecognised when the Charity has an obligalK)n at the reporting date as a result of a past event, it is probable that the charitywill be required lo settle that obligation and a reliatAe estimate can be made of the amount of the obligation. Fund structure Unrestricted income funds are general funds that are available for use at the trustees discretion in furtheran￿ of the objectives of the group. Restricted inojmtr funds are those donated for use in a particular area or for spedfio purposes, Ihe use ofwhich is restricted to that area or purpose. nancial instruments Classlfication Finanaal assets and financial liabilitses are retxjgnised when the group becomes a party to the contractual provisions of the inslrumenl. FinaneAal liabilities and equity instruments are dassffied according to the substsnce of the contractual arrangements entered into. An equity in51rumenl is any contract that evldences a residual interest in the assets of the group after deducting all of ils liabilities. Page 19 Compass Dlsabillty Servlces Notes to the Flnanclal Statements for the Year Ended 31 March 2025 R•cognltlon and measurement All financial assets and li3bililies are initially measured at transaction price (including transaction costs), except for those financial assets classified as at fair valkje through profil or loss, which aTe initially measured al fair value (which is normally the transaction price excluding transaction coslsl, unles5 the arrangement conslilules a financing IransactlDn. If an arrangement constitutes a fin8nang Iransactlon. the financial asset or financial liability is measured at the present value of the future Payments discounted at a market rate ol interest for a simllar debt instrument. Financial assets arvj liabi11118s are only offset in the statement oi finaricial position when, and only when there exists a legally enforceable right lo sel off the reGognised amounts and the gTOUP intends either to settle on a nel basis, or to realise the asset and settle the liability 51multaneously. Financial assets are derecognised when and only when al the contractual rights to the cash flows from the finanThal asset expire or are settled, bl the group transfers lo another party SLJb8tanlially all of the risks and ¥ewards of ownership of the financial asset, or cl the group, despite having retained some, but not all, signrficant risks and rewards of ownership, has transferred control of the asset to another party. Flnanaal liablllties are derecagnised only when the obligation specffied in the contract is discharged, can￿l￿d or expires. Invastm•nts Investments in non.convertible preference shares and non-puttable ordinary or preference shares (where shares are publicly traded or tt)eir fair value is reliably measurable) are measured atlair value through profil or loss. Where fair value cannot measured reliably, Investrnenls are measured at cost less impaimient. Investments in subsidiaries and associates are me8sured at cost less impaifmenl. For investments in subsidiarie5 acquired for ccnsideratiors induding the issue of shares qualrfw'ng for merger relief. ¢ost 1$ measured by reference to the nominal value of the shares issued plus fair value of other consideratlon. Any premium is ignored. Page 20 Compass Disabillty Servlces Notes to the Flnanclal Statements for the Year Ended 31 March 2025 3 Income from donations and legacies Unrèstricted fund5 General Total 202S Donations from individuals 5,745 5,745 Unrestricted funds Gèner81 Total 2024 Donations from individuals 5.555 5,555 4 Income from charitable activitles Unrestricted fund5 General Restricted funds Total 2025 Provision of support setvirEs 410,179 UnrestriGtsd funds Gèneral 91,683 501,862 Restricted fvnds Total 2024 Provision of Supprxt Servlces 520,428 22.812 543,240 5 Income from other trading activitie3 Unrestricted funds General Total 2025 Tradina income- CDST Lld 840.538 840,538 Unrestri¢ted lunds General Total 2024 Trading inwme- CDST Ltd 510,126 510,126 Page 21 Compass Dlsability Services Notes to the Flnancial Statements for the Year Ended 31 March 2025 6 Investment income Unrestrictgd funds General Total 2025 24 24 Investment incoN Unrestrict•d funds General Total 2024 23 23 Investment income 7 Other income Unrestricted funds General Total 2025 Other income 19,074 Unrestricted funds General 19.074 Total 2024 8,411 8,411 Other income 8 Expenditure on raising funds al Costs of trading activities Unrestricted funds General Restrbcted funds Total 2025 Stsff costs Support costs other direct costs 507,040 260,774 4.571 772.385 507,040 290,638 4,571 29,864 29.364 802,249 Page 22 Compass Dlsability Services Notes to the Flnancial Staternents for the Year Ended 31 March 2025 Unrestricted funds General Restricted funds Total 2024 Stoff costs Support costs Oiher dire¢t Costs 284,396 218,896 3.142 506,434 284,396 239,553 3.142 20.657 20,657 527,091 bl OthÈr costs of generating donations and legacies Unrestricted funds GeneTal Restrictsd fvnds Total 2025 Note 15,605 Jlocaled support costs 4.777 10.828 Unrestricted funds General Restricted funds Total 2024 Nots 4,337 10,828 15,165 Ajlocaled support o)sls 9 Expenditure on charitable aGtiviti•s Unrestricted funds General Total 2025 Consumation and Representstion Provision of Support Services 459,748 30.146 4e9,894 459,748 30,146 489,894 Unrestricted funds General Total 2024 Consullalion and Representslion Provision of Support ServKes 127,928 381.350 509,278 127,928 381.350 509,278 Page 23 Compass Dlsabillty Services Notes to the Financial Statements for the Year Ended 31 March 2025 Activlty Adivity undertaken support dlrectty costs 2025 Consuhation and Representatlon Provision of Support Servlces 162.505 162,505 327,389 297,243 297.243 Activity undertaken dirKtIy 192,651 Activity support costs 489,894 2024 ConsuKation and RePresentst￿n Provislon ol Support Servi 135.584 25,385 135,584 381.350 516,934 355,965 355,965 160,969 10 Other expenditur• Unreslrictsd funds Gèneral Total 2025 10,652 Deferred tax movement 10,652 Page 24 Compass Dlsability Services Notes to the Financial Statements for the Year Ended 31 March 2025 11 Analysis of support costs Support costs allocated to raising funds Premises costs Including dèpro¢iation other support osts Admlnistr•tion costs Total 2025 Costs of trading actNities Other costs for generating funds 81,546 152.310 15,605 167,915 Premises costs Administration including Costs depreciation 56,782 290,638 15,605 306,243 81.546 56,782 Other support osts Total 2024 Costs of trading activilies Other wsts for generating fijnds 70,409 126.613 15,165 42.531 239.553 15.165 254.718 70.409 141.778 42,531 Support costs allo&itèd to ¢harltable aGtiviti8s Premi$05 ctssts Other Staff including support Total costs depreciation Costs 2025 Administration Flnance Bosis of costs costs allocation ConSu￿8￿0n and Representslion Provision of Support Serwces 12,4711 67 160.100 802 4,007 162,505 7,503 5.032 202 1.296 269 161,396 1,929 19,216 30,146 2.731 23.223 192,651 Premises costs other staff including support ¢osts depreciatlon ¢osts Adminlstration Finance Basis ol costs costs allocatlon Total 2024 Conwllation and Representstion Provision of Support Services Ac 1,190 81 130.862 335 3,116 135,564 4,234 5,424 125 6,752 206 137,614 1,412 12.862 25.385 1.747 15.978 160,969 Basis of allocation Page 25 Compass Dlsability Services Notes to the Flnanclal Statements for the Year Ended 31 March 2025 R•f8r•nce Method of allocation Suppu1 costs ale allO￿ted to charitable projects and to govemance a¢tiMties based on the houTS worked on the relevcint activity. Expenditure on raising ￿ndS represents the costs incurred by the Gharity in operating meetlno room facilities wlh reference to floor areas as appropriate Expenditure on ¢haritable acts'vities ¢omwis¢s costs incLJrred by the charity in the delivery of activities ard services for ils beneficiares. It indudes both costs that can be allocated direcuy to such aotivities and costs of an indirect nature necessary to support them. 12 Net incomlngloutgoing resources Net loulgoingyincomlng resources for the year include: 2025 2024 Los$ on dlsposal of fixed assets held for the group's own use Depreciation of fixed assets 2,487 43.331 29.293 13 Trustees rernungration and expenses During the year the charity made Ihe followng transactions with trustees". Expenses In the year totalling £315 12024= £1351 covering travel and administration costs were reimbursed to 112024.. 2} trustee. No trustees, nor any persons connected with the. have reL*ived any remuneration from the charity during the sear. No trustees have T￿e1Ved any other benefit from the charity during the year. Page 26 Compass Disability Services Notes to the Flnanclal Statements for the Year Ended 31 March 2025 14 Staff costs The aggregate payroll eosts were as follows.. 2025 2024 staff costs durin9 tho year were: Wages and salaries Soaal security costs Pension costs 5.903 52,593 16,309 702,187 42,678 16.158 974,805 761,023 The morrthty average number of persons (including senior management I leadership team} employed by the group duriro the year expressed as full time equfvalenls was as follows.. 2025 2024 No 17 Compass everyday other CDST 24 17 47 39 No employee re￿iVed emoluments of more than £60,000 during the year. During the year the charity made Ihe followno Iransaclions with key management per$onnel: Chief executive The Chief executive re￿iVed remUnera￿on of £27,955 {2024: £27.955) 1S Auditors. remuneration 2025 2024 Fee$ to auditors Audit fees JI other non-audit ServI￿S 12,834 2,635 15,469 5,656 4.403 10.059 16 Taxation The group is a registered charity and is therefore exempt from 18xatlon. Pago 27 Compass Dlsabillty Servlces Notss to the Flnancial Statements for the Year Ended 31 March 2025 17 Tanglble fixed assets Group Furni￿￿e and equipm•nt Land and buildings Motor Leasehold v•hi¢les improvement5 Total Cost At 1 April 2024 Additions Dispo$al8 At 31 March 2025 83,495 34,665 188.053 58,150 106,279 318,959 590,507 92,815 110,350 14.071 118.160 139,924 4,071 318,959 572.972 Depreciation Al 1 April 2024 Charge for the year Eliminaled on disposals At 31 March 2025 25,467 157.575 232,330 415.372 10,828 43,331 10,659 21,844 104.660) 3.204 1107,8641 350.839 36,126 74,759 3,204 243,158 Net book value 867 75,801 86,629 222,133 Al 31 March 2025 82,034 65.165 175,135 At 31 March 2024 58.028 30,478 Pago 28 Compass Di5abllity Servlces Notes to the Flnancial Statements for the Year Ended 31 March 2025 Chartty Fumilure and Leasehold equlpmenl improvements Totsl Cost At 1 April 2024 Additions Disposals At 31 March 2025 188,053 58,150 106,2791 318,959 507,012 58,150 106.279} 139,924 318,959 458.883 Depreclation At 1 April 2024 Charge for the year Eliminated on disposals At 31 March 2025 157,575 21,844 104,660 232,330 10,828 389.905 32,672 104,660 74,759 243,158 317,917 Net book value At 31 March 2025 65,165 75,801 140.966 At 31 March 2024 30,478 86.629 117,107 18 Flxed asset investments Charity Shares in group undertakings gnd participating interasts Subsidiary undertakings Total Cost At 1 April 2024 At 31 Marth 2025 N•1 book value Ai 31 March 2025 At 31 March 2024 Page 29 Compass Disabllity Servlces Notes to the Financial Statements for the Year Ended 31 March 2025 Oetails of undertakings Details of the Investments in which the charity holds 20% or more of the nominal value of any dass of share capital 8re as follows: Country of incorporation Proportion of voting rights and shares held 2025 2024 PrinGipal activity Undertaking Holding Subsidiary undortaking5 Trading arm of Compass Disability Services CDST Limlted UK Ordinary 1DO% 100% Subsidiaries The lo&s for the tinanc181 period of CDST Limited was £96,892 12024 - £11,49811 and the aggregate amount of capital and reserves at the end of thÈ period was £158,847}12024- £138,0451I. The registered address of CDST Limited (registered number 10408318} Unit 11-12 Belvedere Trading Estate, Taijnlon. Somersel, United Kingdom, TA1 '1BH. 19 Stock Group 2025 2024 stocks 976 1,018 20 Debtors Group 2025 Charity 2025 2024 2024 Trade debtor8 Due from group undertakings Prepaymen15 Accrued income other debtors 161,160 92,523 33.956 84,566 6.157 757 15,614 105,909 482 11,828 5.458 1,159 179.605 20,761 113,284 125.436 122.005 Pag8 30 Compass Disabllity Servlces Notes to the Flnancial Statements for the Year Ended 31 March 2025 21 Cash and cash equivalents Group 2025 Charity 2025 2024 2024 25,624 Cash al bank 4.549 29,481 1,739 22 Creditors: amounts falling due wlthin one year Group 2025 Charity 2025 2024 2024 Bank loans Trade creditors other laxalion and social security Other creditors Accruals Deferred Income 8,070 62,684 10,000 51,091 13,816 10,281 40,933 4.673 12.262 33,946 162,%8 23,491 4,781 11.533 23,597 124,493 6,056 103 10,400 19,315 49.690 8.030 2,113 3,600 24.024 Defèrred In¢ome Group 2025 2024 Defe￿ed income al 1 April 2024 Resource5 deferred In the period Amounts reSeased from previous perths Deferred income al year end 23,597 33.946 23,597 38,990 23.597 138.990 33,946 23,597 Charity 2025 Resources deferred in the period 19,315 23 CredIto￿. amounts falling due after one year Group 2025 2024 9,226 Bank loans Page 31 Compass Disability Services Notes to the Flnancial Statements for the Year Ended 31 March 2025 24 Provisions Group Defèrred tax Total 10,652 10,652 In￿ease in provlsion 25 Funds Group Balance at 1 Aprll 2024 Bolance at 31 March 2025 Incoming Resources resource5 expended Transfers Unrestricted funds Genernl Gener81 Funds 87.307 1,275.560 11.277,7081 47,943 133.102 R•stri¢t•d funds Wellbeing Centre Compass Everyday Noman Charitsble Trust Medlock Charitable Trust Sport England The Ckjthworkers Foundation AnWhing But Ordinary Stay and Play Unity Impact Programme 90,393 37,655 7.006 125,2361 17,0061 121.0431 81,769 2,500 5,000 2,500 5,000 2.913 6.472 13,5591 26,￿0 7,650 1,000 5,000 5,000 40,692 47,943 91,683 100,941 (26,9001 13,8911 {1.000} 3.759 97,893 234,043 Tolal funds 185,200 1367243 1.318,400 Page 32 Compass Dlsabllity Services Notes to the Flnanclal Statements for the Year Ended 31 March 2025 Balance at Balance at 1 April 1 April Resourc9S 2023 2023 expended Balance at 31 March 2024 Tr•nsfers Unrgstricted funds General General Fun