Page 11
OPTIONS WELLBEING TRUST
(LIMITED BY GUARANTEE)
REPORT & FINANCIAL STATEMENTS
FOR THE YEAR ENDED
30 SEPTEMBER 2024
COMPANY REGISTRATION NUMBER 04699108
REGISTERED CHARITY NUMBER 1100782

Page 12
OPTIONS WELLBEING TRUST
(UMITED BY GUARANTEE)
FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024
Contents
REPORT OF THE MANAGEMENT COMMITTEE.................. ..... .
INDEPENDENT AUDITOR'S REPORT........ ....
STATEMENT OF FINANCIAL ACTIVITIES ......................... ..... .. .
11
BALANCE SHEET........................................... .
12
STATEMENT OF CASH FLOWS.............................................
.13
NOTES TO THE CASH FLOW STATEMENT............. ......
.14
NOTES TO THE FINANCIAL STATEMENTS............................... ....
15

OPTIONS INELLBEING TRUST
(LIMITED BY GUARANTEE)
REPORT OF THE MANAGEMENT COMMITTEE
FOR THE YEAR ENDED 30 SEPTEMBER 2024
The Management Committee is pleased to present its annual report and audited Financial Statements for the year ended
30 September 2024 which are also prepa￿d to meet the requirements for a Directors, Report and Financial Statements 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 Financial Statements in accordance with the Financial Reporting Standard applicable in the UK and
Republic of Ireland (FRS 102} {effe¢tive 1 January 2015} including early adoption as amended January 2016.
REFERENCE AND ADMINISTRATIVE INFORMATION
Charlty Name:
Options Wellbeing Trust
Charity Registration Number:
1100782
Company Registration Number.
04699108
Registered Office and Operational Address:
147 Shirley Road
Southampton
S015 3FH
The Management Committee are the directors of the charitable company for the purpose of company law and are its
trustees for the purpose of charity law.
The officers who served during the period and since the period end are as follows:
Management Committoe:
D Lodge
L Judd - Resigned 5 July 2024
D Corben - Resigned 26 March 2024
E Hickman- Chair
N Ward- Appointed 11 March 2025
Our Advisors:
Ind8pendent Audltor
Saffery LLP
Midland House
2 Poole Road
Bournemouth
BH2 5QY
Bankers:
Lloyds Bank
30 Commercial Road
Totton
S040 3TH

P1c ge 14
REPORT OF THE MANAGEMENT COMMIThEE (Continued)
For the year ended 30 September 2024
OBJECTIVES AND ACTIVITIES
The charitsbl8 company's objectives are-
To preserve and protect mental health by the provision of a counselling service to all sections of the community who are
suffering from psychological or emotional distress, employment or relationship problems and particulady relating to
addictions.,
To promote, preseNe and protect physical and mental good health in the Workpla￿ by the provision of training, education
and a counselling Servi￿ for both employers and employees; and
To provide education and training for those involved in counselling.
The main objectives of the charitable company for the period were to develop and promote its new ServI￿S whilst continuing to
provide high quality, user-friendly seNices to its traditional client group.
Public Benefit Statement
Our main activities are described 8bove. AJI our activities are undertaken to further our charitable purposes for th8 public
benefit. In shaping our objectives and planning our activities, the Management Committee has considered the Charity
Commission's guidance on public benefit including the guidance'Public Benefit: Running a Charty (PB2)'.
ACHIEVEMENTS AND PERFORMANCES
The Options Wellbeing Trust has been navigating a challenging financial landscape over the past year whilst it continues to
grow its self-funded offer, marked by ambitious growth plan5 that have not yet translated into the expected financial outcomes.
The organisation had set a budget for income of £505,741, reflecting ils aspirations for expansion and the introduction of new
services, particularly in the realm of specialist eating disorder and couples counselling. However. the actual income achieved
was £341,368, leading to a significant adverse variance of £164,373. This discrepancy highlights the difficulties faced in
meeting projected income targets amidst ongoing mulkn'faceted growth initiatives.
One of the key areas of concern has been the contribution to the core services of the group. Originally, the charity budgeted a
positive contribution of £21,969 for the financial year. Unfortunately, due to the shortfall in expected income and the associated
costs of scaling operations, the organisation instead recorded a deficit of £136.415. This deviation from expectations
underscores the challenges of balancing growth ambitions with financial sustainability, particularly in a seclor that often relies
heavily on external funding and grants.
The charity's efforts to diversify its services and seek new partnerships were commendable. however, the anticipated growth in
both the specialist eating disorders sector and the Thrive" support initiative for businesses did not materialise as planned. This
shortfall in activity delivery not only affected the charity's immediate financial stsnding but also raised questions about its
strategic planning and market positioning of Options Wellbeing Trust as a whole.
On a more positive note, Options Wellbeing Trust was able to secure grants amounting to £75,000 during the fiscal period.
These funds are crucial for supporting ongoing operations and initiatives. However. the loss of recuffing grants from previous
years exacerbated the financial strain, as these funds had been integral to the charity's budget planning.
In light of these financial challenges, the organisation has proactively developed and is actively implementing a recovery plan
aimed at 5tabilising its operations. Key components of this plan include a thorough review of operational costs with an emphasis
on ￿ducIng back office expenses. Unfortunately, this has involved difficult decisions, such as the redundancy of key personnel.
Overall, while the Options Wellbeing Trust has made strides in securing new fundlng opportunities and exploring Innovative
service delivery models. the financial realities of the past year have necessitated a re-evaluab-on of its growth strategies. Moving
forward, it will be critical for the organisation to focus on sustainable praCti￿s, enhance its fundraising efforts, and ensure that
its growth ambition5 align more closely with its financial capabilities. Engaging with stakeholders, refining its business plan. and
POS5ibly exploring new partnerships will be e55ential steps in navigating the path toward recovery and future Suc￿ss.
FINANCIAL REVIEW
The charitable company recorded a deficit of £136,415 on its aclivities in the year to 30 September 2024. ￿rnpared to
deficit of £97.408 in the previous year.
Income increased to £341,368 in the year compared to £265.326 the previous year. Expenditure increased to £477.783 in the
year compared to £362,734 in the year prior.
The charitable company's reseNes are £978,113 as at 30 September 2024 compared to £1.114,528 as at 30 September
2023. The Management Committee are content with the deficit recorded for the period and the financial stability of the
charitable company.

Page 15
REPORT OF THE MANAGEMENT COMMITTEE (Continued)
For the year ended 30 September 2024
Principal Funding Sources
The principal funding sources of the charitable company are by way of offering counselling services for a variety of
presentation.
Investment Policy
The Management Committee considers the most appropriate policy for investing funds is to keep the fund in liquid form via
investing in bank and building society deposit accounts. This policy is continuously under review.
Reserves Pollcy and Going Concern
The Management Committee detennined that in order to..
provide for fluctuations in income and expenditure.
ensure continuity of services., and
save for the future risks to Options Wellbeing Trust and its staff. This would include the potential cry5tallisation of the Local
Govemment Pension Scheme.
The Management Committee would work towards holding a sum of money equivalent to three months of resources expended
for the year calculated as one Ihird of £477,783 being £159,261. Unrestricted reserves are £377,041 at the ba[an￿ sheet
date and therefore the Management Committee is satisfied that this has been achieved.
To develop and promote its setvices. the Management Committee has agreed to use some of its reserves, thereby increasing
the public benefit and will be monitorlng thls via the Business Development Plan.
Th8 reserves policy is normally reviewed annually at the board meeting immediately preceding the charitable company's
Annual General Meeting in any year and recommendations made are announced at the Annual General Meeting.
The Management Committee is of a view that the charitable company is a going concern.
PLANS FOR FUTURE PERIODS
We will continue to promote the charity to stakeholders wthin our local authorities and the NHS. and work with them to identify
gaps in provision that Options can support with. To ensure the ongoing financial sustainability of the charity we will also focus
on the growth of our Couple Counselling and Workplace Wellbeing offer. Furthermore, Options Wellbeing Trust will continue
to pursue grant funding when available to tackle un-met needs in our communities.
STRUCTURE. GOVERNANCE AND MANAGEMENT
Governlng Document
The organisation is a charitable company limited by guarantee, Incorporated on 17 March 2003 and registered as a charity on
19 November 2003. The charitable company was established under a Memorandum of Association, which established the
objects and powers of the charitable company and is governed under its Articles of Association. In the event of the company
being wound up, the member is required to contribute an amount not exceeding £10.
Recruitment and AppoSntment of Management Commlttee
The directors of the charitable company are also charity trustees for the purposes of charity law and under the company's
Articles are known as members of the Management Committee. Under the requirements of the Memorandum and Articles of
Association. the members of the Managemenl Committee are elected to serve for a period of three years. after which they
must be re*lected at the next Annual General Meeting. Al trustees give their time voluntarily and receive no benefit from the
charitable company.
Trustee Induction and Tralnlng
Trustees are familiar with the work of the charitable company. New trustees meet with the chair of the trustee board who
provides a briefing on the charitable company, its aims and objeclives including:
The obligation of board members. The maln documents, which set out the operational framework for the charitable
company including the Memorandum of Articles.
The financial posilion of the organisation induding the last set of audited Financial Statements and funding streams.
Future plans and objectives.
All trustees are provided with a copy of CC3, "The Essential Trustee Guide. and CC60 'Hallmarks of an E￿tIVe Charity..
Trustees also attend the charitable company's user feedback lunches and teas.

REPORT OF THE MANAGEMENT COMMITTEE (Continued)
For the year ended 30 September 2024
Organisational Structure
The organisational structure comprises a board of Iwo trustees who meet at least four times a year and who sit under the
Social Care in Action Board.
The current Management Committee comes from a variety of backgrounds relevant to the work of the charitable company
including health and social care, mental health, third sector, human resources, financial and business communities. The
Social Care in Action board are responsible for the strategic direction and policy of all the charitable companies.
The day-to4ay operation and responsibility is delegated to the Chief Executive of Social Care in Action who is
responsible for ensuring the companies deliver the specified services, meet the key perfomiance targets and stay within
agreed budget.
The Chief Executive delegates the responsibility for the day-to-day management of Options Wellbeing Trust's service
delivery to its Chief Executive Officer who oversees the team leaders responsible for delivery at their sites and the line
management of their staff teams. The clinical therapeutic supeNision is separated from the line management function and
undertaken by trained and experienced counselling sup61visors.
There is an Audit and Remuneratlon Committee comprising Social Care in Action's tre8surer, trustees, Chief Executive,
and Head of Finance, which reviews expenditure against budgets and the general financial health and control systems of
the charitable companles.
Related Partles
The other members of the group are Social Care in Action, SCA Care. SCA Transport Services. Southampton Healthy
Living, Flat Spaces Foundation, Flat Spaces (Ropley) Limited and The Steven James Practice.
Social Care in Action. Flat Spaces Foundation and The Steven James Practice are companies limited by guarantee and
registered charities.
Southampton Healthy Llving is a company limited by guarantee.
Flat Spaces {Ropley) Limited is a company limited by shares.
SCA Care and SCA Transport Services are Registered Societies under the Co￿peratiVe and Communlty Benefit
Societies Act 2014.
The charitable company and registered societies are all operated and managed on a unified basis with Social Care In
Action acting as the par8nt body.
Counselling seNices work to the British Association of Counselling and Psychotherapy's Stsndards and Ethics.
Key Management and Personnel Remuneration
The Management Committee consider the Management Committee and the Chief Executive Officer comprise the key
management personnel of the charitable company in charge of directing and controlling the charitable company and
running and operating the charitable company on a day-to-day basis.
All Management Commlttee members give their time freely and no remuneration to members of the Management
Committee was paid in the period. The pay of the Chief Executive Officer is reviewed by the Management Committee
periodically on the basis of the perfomance of the individual concemed and the charitable company as a whole.

Pl< ge 17
REPORT OF THE MANAGEMENT COMMITTEE (Continued)
For the year ended 30 September 2024
RESPONSIBILITIES OF THE MANAGEMENT COMMITTEE
The charitable company's Management Committee (who are trustees for the purposes of charity law and directors for the
purposes of company law) are responsible for preparing an annual report and Financial Statements in accordance with
applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).
Company law requires the Management Committee to prepare Financial Statemenls for each financial period, which give
a true and fair view of the state of the affairs of the charitsble company as at the Balance Sheet date and of its incoming
resources and application of resources, including income and expendilure. for the financial period. In preparing those
Financial Statements. the Management Committee is required to:
select suitable accounting policies and then apply them consistently;
observe the methods and principles in the Charities SORP (FRS 1021-
makejudgments and estimates that are reasonable and prudent.,
state whether applicable UK accounting standards have been followed, subject to any material departures
disclosed and explained in the Financial Statements. and- prepare the Financial Statements on the going concern
basls unless it is inappropriate to presume that the charitable company will continue on that basis.
The Management Commlttee Is responsible for keeping proper accountlng records that disclose, with reasonable
accuracy at any time. the financial position of the charitable company and to enable them to ensure that the Financial
Statements comply with the Companies Act 2006.
The Management Committee is 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 Management Committee is responsible for the malntenance and integrity of the corporate and financial information
included on the charitable company's website. Legislation in the United Kingdom governin9 the preparation and
dissemlnatlon of the Financial Statements may differ from leglslatlon In other Jurisdictions.
Approved by the Management Committee on 4 April 2025 and slgned on Its behalf by:
IcLa IN
E HICKMAN
CHAIR

INDEPENDENT AUDITOR'S REPORT
TO THE MEMBERS OF
OPTIONS WELLBEING TRUST
(LIMITED BY GUARANTEE)
FOR THE YEAR ENDED 30 SEPTEMBER 2024
Opinion
We have audited the financial statements of Options Wellbeing Trust for the year ended 30th September 2024 which
comprise the Statement of Financial Activities, the Balance Sheet, the Statement of Cash Flows and note5 to the financial
statement5, including significant accounting policies. The financial reporting framework that has been applied in their
preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102, the
Financial Reporting Standard applicable in the UK and R&public of Ireland (United llngdom Generally Accepted
Accounting Practice).
In our opinion the financial statements:
give a true and fair view of the charitable company's state of affairs as at 30th September 2024 and of its incoming
resources and application of resources, including its income and expenditure. for the year then ended;
have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice. and
have been prepared in accordance with the Companies Act 2006.
Basls for opinion
We conducted our audit in accordance with International Standards on Auditing (UK) (ISAS (UKII and applicable law. Our
responsibilities under those standards are further described in the Auditor's responsibilities for the audit of the financial
statements section of our report. We are independent of the charitable company 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.
Concluslons relatlng to golng conc•rn
In auditing Ihe financial statements, we have concluded that the trustees, 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 uncertainties relating to events or conditions
that. individually or collectively, may cast significant doubt on the charitable company's ability to continue as a going
concern for a period of at least ￿e1ve months from when the financial statements are authorised for issue.
Our responsibilities and the responsibilities of the trustees with respect to going concern a￿ described in the relevant
sections of this report.
Other informatlon
The other information comprises the information included in the annual report, other than the financial statements and our
auditorfs report thereon. The trustees are responsible for the other information. Our opinion on the financial statements
does not cover the other information and, exc8Pt to the extent otherwise explicitly stated in our report, we do not express
any fomi of assurance conclusion thereon. 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
course of the audit or otherwise appears to be materially misstated. If we identify such material inconsistencies or
apparent material mi5Statements, we are required to deterniine whether this gives rise to a material misslatement in the
financial statements themselves. If, based on the work we have perfomied, we conclude that there is a material
misstatement of this other information we are required to report that faGt.
We have nothing to report in this regard.

INDEPENDENT AUDITOR'S REPORT (Continued)
For the year ended 30 September 2024
Opinions on other matters prescribed by the Companies Act 2006
In our opinion, based on the work undertaken in the course of the audit..
the information given in the Trustees. Annual Report which includes the Directors, Report for the financial year for
which the financial statements are prepared is consistent with the financial statements. and
the Trustees, Annual Report which includes the Directors, Report has been prepared in accordance with applicable
legal requirements.
Matt•rs on whlch we are required to report by exceptlon
In the light of the knowledge and understanding of the charitable company and its environment obtalned in the course of
the audit, we have not identified material misstatements in the Trustees, Annual Report.
We have nothing to report in respect of the following matters where the Companies Act 2006 requlres us to report to you
if, in our oplnion..
adequ8te 8ccounting 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 ar8 not made- or
we have not received all the information and explanations we require for our audit.
Responsibilitles of trustaes
As explained more fully in the Trustees, Responsibilities Statement set out on page 7, the trustees (who are also directors
of the charitable company for the purposes of company law) are responsible for the preparation of the financial
statements and for being satisfied that they 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 materlal mlsstatement,
whether due to fraud or error.
In preparing the financial statements, the trustees are responsible for assessing the charitable company's ability to
continue as a going concern, disclosing, as applicable. matters related to going concern and using the going concem
basis of accounting unless the trustees either intend to liquidate the charitable company or to cease operalions, or have
no realistic alternatlV8 to do so.
Audltorfs responsibilities for the audlt of the flnancial statements
We have been appointed as auditors under the Companies Act 2006 and report in accordance with regulations made
under that Act.
Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from
material mi55tatement, whether due to fraud or error, and to issue an auditor's report that includ8s our opinion.
Reasonable assurance is a high level of assurance, but is not 8 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 to influence the economic
decisions of users taken on the basis of these financial ststements.
Irregularities. including fraud, are instances of non-compliance with laws and regulations. We design procedures in line
with our responsibilities, outlined above, to detect material misstatements in respect of irregularities, including fraud. The
specific procedures for this engagement and the extent to which these are capable of detecting irregularities. including
fraud are detailed below.

Page 110
INDEPENDENT AUDITOR'S REPORT (Continued)
For the year ended 30 September 2024
Identifying and assessing rlsks related to Irregularities:
We assessed the susceptibility of the charitable company's financial statements to material misstatement and how fraud
might occur, including through discussions with the trustees, discussions within our audit team planning meeting, updating
our record of intemal controls and ensuring these controls operated as intended. We evaluated possible incentives and
opportunities for fraudulent manipulation of the financial statements. We identified laws and regulations that are of
significance in the context of the charitable company by discussions with trustees and updating our understanding of the
sector in which the charitable company operates.
Laws and regulations of direct significance in the context of the charitable company include The Companies Act 2006,
and guidance issued by the Charity Commission for England and Wales.
Audit response to rlsks Identlfled:
We considered the extent of compliance with these laws and regulations as part of our audit procedures on the related
financial statement items including a review of financial statement disclosures. We reviewed the charitable company's
records of breaches of laws and regulations, minutes of meetings and correspondence with relevant authorities to identify
potential material misstatements arising. We discussed the charitable company's policies and proGedures for compliance
with laws and regulations with members of management responsible for compliance.
During the planning meeting with the audit team, the engagement partner drew attention to the key areas whlch mSght
Involve non-compliance with laws and regulations or fraud. We enquired of management whether they were aware of any
Instances of non-compliance with laws and regulations or knowledge of any actual, suspecled or alleged fraud. We
addressed the risk of fraud through management override of controls by testing the appropriateness ofjoumal entries and
identifying any significant transactions that were unusual or outside the normal course of business. We assessed whether
judgements made in making accounting estimates gave rise to a possible indication of management bias. At the
completion stage of the audit, the engagement partnerfs review included ensuring that the team had 8pproached their
work with appropriate professional s￿PtIcISM and thus the capacity to identify non-compliance with laws and regulations
and fraud.
There are inherent limitations in the audit procedures described above and the further removed non-compliance with laws
and regulations is from the events and transactions reflected in the financial statements. the less likely we would become
aware of it. Also, the risk of not detecting a material misstatement due to fraud.is higher than th& risk of not detecting one
resulting from error, as fraud may involve deliberate concealment by, for example. forgery or intentional
misrepresentations, or through collusion.
A further description of our responsibilities is available on the Financial Reporting Council's website at=
www.frc.or .ukJauditorsres
onslbS1ities. This description forms part of our auditor's report.
Use of our report
This report is made solely to the charitable company's members, as a body, in accordance with Chapter 3 of Part 16 of
the Companies Act 2006. Our audit work has been undertaken so that we might state to the charitabl& company's
members those matters we are required to stale to them in an auditor's report and for no other purpos&. To the fullest
extent permitted by law, we do not accept or assume responsibility to anyone other than the charitable company and the
charrtable company's members as a body, for our audit work, for this report. or for the opinions we have formed.
Date..
Casidhe Baleri (Senior Statutory Auditor)
for and on behalf of Saffery LLP - Statutory Auditors
Boumemouth office
Midland House
2 Poole Road
Boumemouth
BH2 5QY
Saffery LLP is eligible to act as an auditor in terms of section 1212 of the Companies Act 2006

Page 111
OPTIONS WELLBEING TRUST
{LIMITED BY GUARANTEE)
STATEMENT OF FINANCIAL ACTIVITIES
(INCORPORATING INCOME AND EXPENDITURE ACCOUNT)
FOR THE YEAR ENDED 30 SEPTEMBER 2024
Totsl
Funds
2024
Total
Funds
2023
Note
INCOME
Donations and grants
Charitable activities
106,646
234,722
47.383
217,943
TOTAL
341,368
265,326
EXPENDITURE
Charitable activities
(477,783) (362,734)
TOTAL
(136,415) (362,734)
NET EXPENDITURE
(136,415) {97,408)
OTHER RECOGNISED GAINS
Loss on revaluation of fixed asset
(70,000)
NET MOVEMENT IN FUNDS FOR THE PERIOD
(136,415) (167,408)
RECONCILIATION OF FUNDS
Total funds brought forward
1,114,528 1,281,936
Totsl funds carried forward
978,113 1,114,528
The Staternent of Financial Activities includes all gains and losses in the period. All incorne and expenditure
derive from continuiro activities.

Page 112
OPTIONS WELLBEING TRUST
(LIMITED BY GUARANTEE)
BALANCE SHEET
AS AT 30 SEPTEMBER 2024
2024
2023
Note
FIXED ASSETS
Tangible fixed assets
Investment Properties
468,817
190,000
801,895
190,000
TOTAL FIXED ASSETS
658,817
991,895
CURRENT ASSETS
Debtors
Cash at bank and in hand
10
365,434
5.889
131,664
55,319
TOTAL CURRENT ASSETS
371,323
186.983
LIABIUTIES
Creditors: Amounts falllng due
within one year
11
(52,027)
(64,350)
NET CURRENT ASSETS
319,296
122,633
TOTAL ASSETS LESS CURRENT LIABILITIES
978,113
1,114,528
NET ASSETS
978,113
1.114,528
THE FUNDS OF THE CHARITABLE COMPANY
Unrestricted Funds
978,113
1,114,528
TOTAL CHARITABLE COMPANY FUNDS
13
978.113
1,114,528
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act
2006 with respect to accounting records and the preparation of financial statem8nts.
The Management Commlttee has prepared Financlal Statements in accordance with the special provisions of
Part 15 of the Companies Act relating to small cornpanies and constitute the annual Financial Statements
required by the Companies Act 2006 and are for circulation to members of the charitable company.
The notes on pages 15 to 21 form part of these FinanGial Statements.
Approved by the Management Committee on 4 April 2025 and signed on its behalf by:
CGLLTrI LVI
E HICKMAN
D LODGE
REGISTERED COMPANY NUMBER: 04699108

Page 113
OPTIONS WELLBEING TRUST
(LIMITED BY GUARANTEE)
STATEMENT OF CASH FLOWS
FOR THE YEAR ENDED 30 SEPTEMBER 2024
Note
2024
2023
CASH FLOWS FROM OPERATING ACTIVITIES
Net cash (used) I provided by operating activities
(370,235)
50,931
CASH FLOWS FROM INVESTING ACTivrriES
Purchase of tangible flxed assets
Proceeds on sale of tangible fixed assets
(1,190) (2,247)
321.995
NET CASH PROVIDED I (USED) IN INVESTING ACTIVITIES
320,805
(2,427)
Change in cash and cash equivalents In the perlod
(49,430)
48,504
Cash and cash equivalents at the beginning of the period
55,319
6,815
Cash and cash equlval&nts at th6 end of tho period
5,889
55,319

Page 114
OPTIONS WELLBEING TRUST
(LIMITED BY GUARANTEE)
NOTES TO THE CASH FLOW STATEMENT
FOR THE YEAR ENDED 30 SEPTEMBER 2024
RECONCILIATION OF NET INCOME TO NET CASH FLOW
FROM OPERATING ACTIVITIES
2024
Net {expenditure) l income for the period
{as per the Statement of Financlal Activities)
Adjustments for..
2023
(136,415) (167,408)
Revaluation of fixed assets
Loss on disposal of fixed assets
Depreciation charges
(Increase) / Decrease in debtors
Increase l (Decrease) in creditors
Net cash (used) I provlded by operating activities
70,000
8,005
4,268
(233,770)
(12.323)
4,841
97.428
46.070
(370,235)
50,931
ANALYSIS OF CASH AND CASH EQUIVALENTS
2024
Cash at bank and in hand
2023
5,889
55,319
Total cash and cash equivalents
5,889
55,319

OPTIONS WELLBEING TRUST
(LIMITED BY GUARANTEE)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024
ACCOUNTING POLICIES
Charity Information
Options Wellbelng Trust is a charitable company established under its Memorandum and Articles of Assoclalion
and registered with the Charity Commission and Companies House in England and Wales. The principal address
is 147 Shirley Road, Southampton, S015 3FH. The charitable company is a public benefit entity.
The principal accountlng policies adopted, judgments and key sources of estimation uncertainty in the preparation
of the Financial Statements are as follows..
(a) Basis of Preparation
The Financial Slalements have been prepared in accordance with Accounting and Reporting by Charitles..
Statement of Recommended Practice applicable to charities preparing their Financial Statements in
accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland {FRS 102)
(effective 1 January 2015) - (Charities SORP (FRS 102) including early adoption as amended January 2016),
Act 2006.
the Financial Reporting Standard applicable in th& UK and Republic of Ireland (FRS 102) and the Companies
Assets and liabilities are Ini11811y recognised at hlstorical cost or transaction value unless othernise stated In
the relevant accounting pollcy note(s).
The Financial Statements are prepared in sterling, whlch Is the functional CUr￿ncY of the charitable
company. Monetary amounts are rounded to the nearest £.
(b) Income
All income is included in the Statement of Financial Actlvities when the charitable company is entitled to the
income and the amount can be quantified With reasonable accuracy. The followlng specific policies are
applied to particular categories of income..
Donations and legacres are received by Way of donations and gifts and are included In full in the
donation.
Statement of Financial Activities when the charitable company becomes uncondltionally enlilled to the
Donated seNices and facilities are included at the value to the charitable company where this can be
Statements.
quantified. The value of services provided by volunteers has not been included in these Financial
Investment income is included when recelvable.
Income from charitable trading activities is accounted for when earned.
Grants, whether °caprtal" grants or "revenue" grants, are recognised when the charity has entitlement
to the funds, any performance Conditions attached to the grants have been met, it is probable that the
income will be received and the amount can be measured reliably and is not deferred.
(c) Expenditure
Expenditure is recognised on an accruals basis as a liability is incurred. Expenditure Includes VAT, as the
charitable company is not VAT registered and is reported as part of the expenditure to which it relates.
Expenditure on charitable activities comprises those costs incurred by the charitable company in the delivery
of its activities and services for Its beneficiaries. It includes both costs that can be allocated directly to such
activities and their associated support costs.
Support costs are those functions that assist the work of the charitable company but do not dlrectiy
undertake the charitable activities. These costs have been allocated between the expenditure categories of
the Statement of Financial Activities on a basis designed to reflect the use of the resource and are
apportioned on time, usage or governance.
Governance costs include those costs associated with meeting the constitutional and statutory requirefnents
charitable company.
of the charitable company and include the audit fees and costs linked to the strategic management of the

NOTES TO THE FINANCIAL STATEMENTS (Continued)
For the year ended 30 September 2024
ACCOUNTING POLICIES (Continued)
(d) Tangible Fixed Assets
Tangible assets are measured at cost less accumulated depreciation and any accumulated impairment
years.
losses. Freehold properties are subsequently measured at their fair value and are to be revalued every 5
Fixed assets costing more than £1,000 are capitalised at cost.
economio life:
Depreciation is provided at the following annual rates in order to write-off each asset over its estimated useful
Fixtures and fitttngs
Computer equipment
Freehold propety (buildings)
(e) Debtors
20% Straight Line
25/ Straight Line
If)
Trade and other debtors are recognlsed at the settlement amount due. Prepayments are valued at the
amount prepaid net of any trade discounts du&.
Cash at Bank and In Hand
Cash at bank and in hand includes cash and short temi highly liquid investments with a short maturity of
three months or less from the date of acquisition or opening of the deposit or similar account.
(g) Credltors and Provisions
Creditors and provislons are recognised where the charitable company has a present obligation resulting
from a past event that will probably resLJIt in the transfer of funds lo a third party and the amount due to settle
the obligation can be measured or estimated reliably. Creditors and provisions are normally reco9nised at
their setllem8nl amount after allowlng for any trade discounts due.
(h) Flnance Lease Agreements
Assets held under finance leases, where substantially all of the benefits and risks of ownership accrue to the
lessee, are capitalised and disclosed under tangible fixed assets al their fair value. The assets are depreciated
over the shorter of the lease term or their useful economlc life. The capital element of the future payments is
treated as a liability. The total finance charge for each lease is charged to the Statement of Financial Activities
so as lo produce a constant periodic rate of charge for each accounting year.
Operatlng Lease Agreements
{1)
')
Rentals applicable to operating leases, where substantlally all of the benefrts and risks of ownership remain wrth
the lessor, are charged to the Statement of Flnancial Activities as incurred.
Penslon Costs
expense as they fall due.
The charitable company operates a defined contribution scheme, payments to the scheme are charged as an
(k) Taxatlon
The charitable company Is exempt from Corporation Tax on its charitable activities.
Fund A¢countlng
Unrestricted funds consist of the general purposes fund and deslgnated funds.
Designated funds are funds established by the Management Committee from time to time for specific
projects or purposes, are not in any way restricted and any surplus or deficit will be transferred to/from the
general Purposes fund when the designated fund is closed.
Restricted Funds are funds subject to specific restrictions imposed by donors or by the purpose of the
Ststements.
appeal. The purpose and use of designated and restricted funds is set out in the notes to the Financial
(m) Financial Instruments
(i)
The charitable company only has financial assets and financial liabilities of a kind that qualify as basic
financial instruments. Basic financial instruments are initially recognised at transaction value and
subsequently measured at their settlement value with the exception of bank loans which are subsequently
measured at amortised cost using the effective interest method.
(n) Slgnificant Judgments and Estlmates
Preparation of the Financial Statements may require management to make significant judgments and
estimates. There are no items in the Financial Statements where judgments and estimates Would have a
significant effect on amounts ￿CognISed in the Financial Statements.

NOTES TO THE FINANCIAL STATEMENTS (Continued)
For the year ended 30 September 2024
ACCOUNTING POLICIES (Continued)
(o) Investment Property
Page117
Investment properties are initially measured at cost and subsequently at fair value at the reporting date. with
the change recognised In the ststement of financial actlvities.
DONATIONS AND GRANTS
Donations and grants
Total
2024
2023
106,646 47,383
106,646 47,383
The charitabl8 company has entered into servlce agreement contracts wlth government bodies and local authorlties to
provlde the various services and specific deliverables that the charitable company provides.
Income.
There Were no unfulfilled conditions and / or other ¢onUngencles attaching to the grants that have been recognised In
The donations and grants shown above relate to payments received durrng the charitable company's year to 30
subsequent year.
September 2024 but adjusted for any deferments where the expenditure arising for that grant Is being incurred in a
INCOME FROM CHARITABLE ACTIVITIES
Infomiatlon and Counselllng
Private counselling
Propety rental
Training Fees
Other income
Total
2024
2023
179,734
49,388
200
5.400
169,392
44,451
1,450
2,650
234,722
217,943
ANALYSIS OF EXPENDITURE ON CHARITABLE ACTIVITIES
Infomiatlon
and
2024
Total
Counselllng Funds
355.663
116,620
355,663
5.500
116,620
5,500
2023
Total
Funds
Direct personnel costs
Support costs
Governance costs
Total
250,502
109,532
2,700
477,783
477,783
362,734

NOTES TO THE FINANCIAL STATEMENTS (Continued)
For the year ended 30 September 2024
ANALYSIS OF SUPPORT AND GOVERNANCE COSTS
The charitable company identifies the costs of its support functions. It then identlfles those costs that relate to the
governance function. Having identlfied its govemance costs, the remaining support costs together With the
govemance costs are apportioned be￿een the key charitable activities undertaken (see note 4) In the period.
Refer to the table below for the basis for apportionment and the analysis of SLrpport and govemance costs.
P¢1ge118
General
Support
2024
Total
Funds
2023
Total
Funds
Premises
Staff welfare
Travel and subslstence
Office costs
Advertising and promotions
Website development
Legal and professional fees
Audit fees
Bank charges and interest
Depreciation
Bad Debt
Subscriptions
Total
Governance
Basis of
Apportionment
36,189 Usage
22,090 Usage
21 Usage
12,398 Usage
21.573 Usage
1,003 Usage
7,390 Usage
2,700 Governance
2,633 Transactions
4,841 Usage
33
Specific
1,361 Usage
112,232
614
10,692
3,651
614
10,692
3,651
19.374
19,374
5,500
3,536
4,268
23,022
5,500
3,536
4,268
23,022
116,620
5,500
122,120
NET EXPENDITURE FOR THE YEAR
This is stated after charging,.
Depreciatlon
Audit fees
2024
2023
4,268
5,500
4,841
2,700
ANALYSIS OF STAFF COSTS, TRUSTEE REMUNERATION AND EXPENSES
AND THE COST OF KEY MANAGEMENT PERSONNEL
Staff costs were £s follows..
Salaries, Wages and Consultancy
Social Security costs
Employee pension costs
Total
2024
2023
146,065
10,448
2,267
118,139
9,358
2,154
158,780
No employee received emoluments of more than £60,000 during the period (2023 - nil).
The average number of employees during the period was as follows..
129,651
Service provislon
12
No members of the Management Committee received any remuneration or expenses during the year (2023 - none).
The remuneration and benefits of the key management personnel in the year total £Nil (2023 - £Nil).

NOTES TO THE FINANCIAL STATEMENTS (Continued)
For the year ended 30 September 2024
OPERATING LEASES COMMITMENTS
Page 119
Less than 1 Year
2-5 Years
More than 5 years
Total
2024
2023
350
537
350
350
TANGIBLE FIXED ASSETS
887
Freehold
Property
Flxtures
Computer
& Flttings Equipment Total
Cost
At 1 October 2023
Additions
Disposal
791,217
19,844
1,190
18,690
829,751
1,190
{330.000)
500,941
At 30 September2024
Depreciatlon
At 1 October 2023
Charge for the period
At 30 September 2024
Net Book Values
At 30 Saptember 2024
At 30 September 2023
(330,000)
461,217
21,034
18,690
11,268
2.540
16.588
1,728
27,856
4,268
13,808
18,316
32.124
461,217
7,228
374
468,817
791,217
8.576
2,102
801,895
The charitable company owned freehold properties at 30 September 2024, one of which is classlfied as an
Investment propety. In the accounts for the year ended 31 March 2019 the charitable company revalued the properfes
to reflect their fair values. The revaluations for the properties were based on valuations carried out by Primer Olds
{chartered surveyors) in April 2019. The properties are unencumbered with the exception of the propety in
Southampion and Southampion and West Hampshire Health Authority have a legal charge over this propety
representing a 22.43 % Interest in the propety.
Investrnent
Property Totsl
Cost and Net Book Value
At 1 October 2023 and 30 September 2024
190,000
190,000
10. DEBTORS
Trade debtors
Prepayments
2024
2023
9,899
8,634
Amounts owed by related socleties
Social Care in Action
- SCA Care
28.852
2,889
346,901
Total
99,921
365,434
131,664

NOTES TO THE FINANCIAL STATEMENTS (Continued)
For the year ended 30 Septsmber 2024
11. CREDITORS: Amounts falling due within one year
Page120
Trade creditors
Other creditors
Accruals
Deferred Income
PAYE
Pension contributions
Amounts owed by related societies
Social Care in Action
2024
2023
8,505
21.509
18,407
7,785
8,371
45,600
2,177
417
1,940
461
1,205
Total
52,027
64,350
12. FINANCIAL INSTRUMENTS
Flnancial instruments measured at amortlsed cost comprise the following..
2024
Financial assets that are debt Instruments
Financial liabillties that are debt instruments
2023
362,518
55,805
128,775
62.173
13. ANALYSIS OF CHARITABLE FUNDS
At
Incomlng Outgolng
At
01.10.23 Resources Resources 30.09.24
Unrestricted Funds
General Fund
Revaluation ReseNe
825,640
288,888
333.363
8,005
Total Unrestricted Funds
Total Funds
(477.783) 681,220
296,893
(477,783) 978,113
(477,783) 978,113
1,114,528
341,368
1,114,528
341,368
Unrestricted Funds
Unrestricted funds comprise the following funds which trustees are..
General fund - to use in accordance with the charitable objects and to fvnd the charitable company's net fixed assets
properties.
Revaluation reserve - arose as a result of the revaluation of the charitable company's investment properties and freehold
Restrlcted Funds
Restricted Funds are to be used for specrfic purposes as laid down by the donor.
Prlor
ear
Unrestricted Funds
General Fund
Revaluation R8serye
Total UnrestrlctedFunds
TotalFunds
At
Incomlng Outyolng
At
01.10.22 Resources Resources 30.09.23
923,048
358,888
265,326 (362. 734)
(70,000)
825, 640
288,888
265,326 (432, 734) 1, 714.528
265.326 (432, 734) 1, 114,528
1.281,936
1.281.936

NOTES TO THE FINANCIAL STATEMENTS (Continued)
For the year ended 30 September 2024
14. CAPITAL COMMITMENTS
AS at 30 September 2024 there were capital commitments of £nil (2023 - £nil).
15. RELATED PARTIES
Options Wellbeing Trust is a member of the SCIA group of social enterprises. The other members of the group are
Social Care in Action, SCA Care, SCA Transport serVi￿S, Southampton Healthy Living, Flat Spaces Foundation, Flat
Spaces (Ropley) Ltd and The Steven James Practice.
Ail charitsble companies and registered societies of the SCIA group of social enterprises are operated and managed on
a unified basis.
Options Wellbeing Trust undertook transactions wtth other related societies in the normal course of activities amounting
to £Nil (2023.. £Nil}.
At 30 September 2024. Optlons Wellbeing Trust had OLrtstanding balances with related societies as disclosed in Notes
10and11.
16. TAXATION
As a registered charity, the income is generally exempt from Corporation Tax under Section 478 of the Corporation
Taxes Act 2010 by reason of its charitable objects and activities.
17. PENSIONS
Total cost relating to the defined benefit plans is recognised In the statement of financial activities as an expense.
The pension Cost charge for the period represents conlrfbutions payable by the charitable company to the scheme and
amounted to £2,267 (2023.. £1,703).
Pension rules state that no liability will arise upon the company from the default of other pension Scheme members.
18. LEGAL STATUS OF THE CHARITABLE COMPANY
The charitable company is limlled by guarantee and has no share capital. The liability of the member, in the event
of winding.up, is limited to £10.
19. ULTIMATE CONTROL
Options Wellbeing Trust is a member of the SCIA group of social enterprises.
Social Care in Action is deemed to ullmalely be the parent body of the SCIA group of social enterprises a5 It can
exercise domlnant influence over the charitable company.
Soclal Care in Action is controlled by the Trustees, acting as Directors of the Charitable Company.
The Trustees of Social Care in Action appoint and remove the Trustees to the Management Committees of all
subsidiaries.
Social Care in Aclion is a charitable company established under its Memorandum and Articles of Association and
registered wlth the Charity Commission (1096903) and Companies House in England and Wales (04526806).
Copies of the consolidated accounts can be obtained from ils principal address at 1 Paynes Road, Southampton,
S015 3DL.