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2024-03-31-accounts

Registered cornpany number 04593407 Registered charity number 1103784 Foundations Independent Living Trust Limited (A company limited by guarantee) Trustees, Report and Financial Statements 31 March 2024 ',IIIIIIIM *AOG925D4• 2011112024 COMPANIES HOUSE A17

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Foundations Independent Living Trust Limited Repoit and accounts Contents Page Reference and administrab've detsils Truste•s' r•port Independent examinerf¥ report Statement of finaneial activitie$ ststement of ffinancial positi'on Notes to Ihe financial slalements

Foundations Independent Living Trust Llmiled Reference and AdmlnSstratlve Detalls Tiustees Nick Huston Jonathan Trigg Jacqueline Winstsnley Steven Wood {resigned 24 October 2024) Independent examlners S.E.A Accountsncy Limited Shaw House 1 Shaw Street Ashton-under-Lyne OL6 6QJ Reglstered office 22 Nortolk Street Glossop Derbyshire SK13 8BS Reglstered Gompany number 04593407 R•gl$t•w¢d ¢harlty numbei 1103784

Foundatlon$ Independent Llvlng Trust Llmlted Registeied number: 04593407 Trustees. Report Th8 Trustees. who are also dre¢lors of the Charity f¢X the purposes ol the Companies Act 2006, present their report and financial statements of the charity for the yeai ended 31 MarGh 2024, The Iruslees have adopted the provisions of Accounting and Reporfj'ng by Charitios.. Stalement of R¢Gornmended Pr8cbce applicable to chaiib.es prepanng Iheir accounts in accordance with Iht Financi81 Reporting Stsndard applicable in Ihe UK and Republic of Ireland {FRS 1021 (effective 1 January 20191. Objectlves and actlvltles The charitys objectives are to h•lp p?rsons in n8•d, pgrticularfy the elderly, disabled or unemployed, by providing or assisting in the provision of home improvements and repairs In order for such persons lo conb'nue to liv8 ind8pendenly in their homes. Funding is provided by several partner donors who either donate or contraGt with us to provide the grants liaison and alloc*"on to our national ne￿ork of home improvement agencies IHIAS). The HIAS then provide the gfanl- funded as&stsnc6 to vulnerable people in Iheir local area. Tho services of the Trust are widely advertised bolh wthin the HIAS sector and, where appropriate lo members of Ihe publiG to promote equality of gcrAss, Oui main benefitlsrieg are membèrs of Ihe public, who receN¢ fvnding from Foundabons Independent Living Trust followng a successful grant appliGation. Publlc benefit We have taken the commimon's publi¢ benefft guidance into account when mo￿n9 any decision it Is rel8vant to. Achlevem•nt$ and performine• The Board of Twstees has seen no changes in personnel this year as il Gontinugs lo meet its tsvin objecbves of111 improving the capability and capacity of Home Improvernenl Agencies to deliver services for some of the most vulnerable people in $gciety', and121 to distributtr lunds that agenciès can use to pay for repgirs and adaptstsons in the homes of their clients. Our partne￿hIP with the Gas Safe Chority has now r•8ched its elèventh yesr, continuing to provide lundlng to Home Improvément AgenGie8 for ga5 safety works in the homes of vulnerobla homeowners. In 2023, the scherne was futher expanded acro$$ lh• noth of England through our collaboration with Northern Gas Ne￿OrkS, who extendèd their fun<th'ng for gas appliance repairs and ieplacements until February 2024. We are actively seeking new partners and additional fvnding to Gonb'we and expand Ihis vital work, ensuring that mtsre vulnerable households can benefit from improved safety and enerw efficiency. FILT contlnLted to support trainin9 for thè sector, Including a range of e-tralning courses. Flnanclal revlew The Trustees have established a policy whereby the unrestricted fund$ not committed or invested in tangiblg fixed assets, which are the ffee reserves ol the Charty, should be befv/een three and six monlhs ol general {unreslrictedl aperaling costs. The Trustees consider that this policy provides sufficient funds to cover m8nagement, governance 8nd adminislrab'on costs to be able to continue the 8Ctivits8s of Ihe Charity in Ihe event of a significant drop In fun¢J'ng. or business interruptson. The free reseNe5 Qf the Charity we a5 follow5.. 2024 2023 Unrestricted lunds 82,477 114.986 The level of reseNes Is monrtored and revlewed quartedy by the 8oard ol Trustees.

Foundations Independent Llvlng Trust Llmited Registered number: 04593407 Trustees. Report Inv¢$tment pollcy Apart from retaining a prudent amount in reserves each year. most of the Gharllable ¢ompany'$ funds are spent in the short term, so there are few funds available for long term investment The Trustees continue to review the charrtable company's investrnent policy periodically. Risk Management The Board of Trustees, assisted by Ihe Management Team. is responsible for the monogement of the risks f8ced by the Trust. Risks are identified, assessed and controls estsbllshed throughout tho ye8r. A form81 review of the choritsble company's risk management processes is undertaken on an annu81 basis and Ihe risk register is reviewed by Trustees quarterfy. The key controls used by the Charity inelude-. Formal agendas for the Board of Trustees., Detailed terms of reference for the 8oard of Trustees. - Comprehensive strategic planning. budgeb'ng and management a¢¢ountin9'. Established organisats'onal structure and lines of reporting., Comprehensive policies to ensure1hat all insurance risks are ¢overed', Formal written policies.. Clear authorisation and approval levels- Vethng procedures are c8fried out for adults to safeguard the reputstion of th• TN$t and to minimise th• risk of inapprowiate Per￿nS being Involved with thé Trust in any way. Through the risk m8n8gemenl processes estsblished for the Trus( the Tnjstees are sats'sfied that the major risks identsfied have been adequately mitsgaled where necessary. It is recognised Ihat systems can only provide reasonable but not absolute assurance that Major risks have been adequately salegu8rd8d against materid mismanagement or loss. stru¢ture, governan￿ and manag•m•nt Th• Trust governing document is its Memorandum and Art'¢le$ of As$o¢ialion incorporated on 18th November 2002, as amended on 6th May 2004. The appointed and elected Trustees of the Charity we legally responsible for the overall management and control of the Tiust. They ent￿re effective implementation of policies and approvol of budoets #nd ffinalisatson of the5tstulory aGGounts and Tru61ees report for apwoval by the Annual Meetin9 of1he Board of Truste•8. Recrultment and Trustee appolntment The Charitable company's trustees are appointed at the Annual Meeting of the Trust on the basis of tht Trusvs requirements concerning eligbility, Competence, skj'lls and availability, A review was carried out by the Trustees to ascertain the iequirements for the forthcoming year and stlecb've recruitmènt of 8ddition#l Trustees will bè begun this year. All new Trustees are inducted into the workn'ng5 of th• Charity includlng policy and operational procedure6. All of the trustees are members of the ¢ompany and guarantee to contribLrte £1 In Ihe event of a wlnding up. Payment ol¢redltors The company's current policy concernino the payment of trade creditors is to.. - To agree the terms of payment with suppliers when agreeing the terms of each transaction. Ensure that suppliers are aware of the terms of payment by indusion of the terms in contracts. - Pay in accordance with the Gompan¥s contrathjal and legal obligations, andlor within 30 days.

Foundations Independent Living Trust Limited Registered number: 04593407 Trustees. Report Astr41 PS Ltd The Tiustees are grateful for the benefits In kind afforded by Astr81 PS Ltd. These are in the form of stsffing support where all costs are borne by Astral PS Ltd. Although the majoiity of the costs ielate to wages and travel expenses, administration expenses of the charity are also covered by Ihis benefft in kn.nd During this financial year the in kind benefit contributed to Foundab'ons Independent Living Trust was £9,88412023: £5,228), Tiuste¢s The following per30n¥ served as Tru¥tees during the year.. Nick Huslon Jonathan Trigg Jacqueline Winstanley steven Wood llesigned 24 October 20241 Tru$tees' responslbllltles The tru51ees. are also the directors for the purposes of company law, are responsible for preparing the Trustees, Report and the financial statements in accordance with appIl￿ble law and United kn'ngdom Accounting Sl8nd8rds (United Kj'ngdom Generally Accepted Accountsng PraGb'cel. Includlng Financi81 Reporting Stsndard 102 'The Finanoal Reporbng Standofd applicable in the UK and Republic of Ireland" Company charty law requires the trusts8s to prep8re financial statements for exh financial year which give a true and fair view of the state of affairs of the Chantable company and of Ihe incoming resources 8nd applicat'on of resources. including the income and expenditure, of the charitsble comp8ny for that period. In preparing the68 financial stat•ments, the Truslees are required to.. select suitable accounllng pollciès and then apply them ¢onslstently', make judgements And estimates that are reasonable and prudent • state whether applicable UK Accounting Standards have been foMow8d, subject to any mateii81 departures dI￿10¥¢d and explained in the financ4al statements., preparg tre financial stat¢rnents on the going ¢oncern ba$1$ unl•$s tt 1$ in•ppropriat8 to presume that the chAritable company will continue in business. The Trustees are responsible for keeping adequate occounting records that are sufficient to show and explain the charity'$ transactions and diselose with reasonablé accuracy at any time the rinancial po%tion of the charity and enable them to ènsure that the financial stat&ments comply with the Companies A¢t 2006. They are also responsible for safeouarding the assets of the charity and hence for taking rtrasonable steps for the preventson and detec11on of fraud 8nd other irregularllles. Dlsclosure of Informatlon lo Independenl examlner Each person who was a Trustee at the lime this report was approved confirms that.. • 30 lar as he is 8ware, there is no relevant information of which the charity's independent examiner is unaware., and he has tsken all the steps that he ought to have tsken 88 8 Trustee in order lo make himself aware of 8ny relevant informabon and to establish that the charity's independent examiner is aware of that information. This report has been propared in accordanc• wrth the special provisions of Part 15 of the Companies Act 2006 relating to small compgnies.

Foundatlons Independent Llvlng Trust Llmltsd Registered number: 04593407 Trustees. Report This report was approved by Ihe board on 15 November 2024 and signed by its order. Jonathan Trigg 15 November 2024 Trustee

Foundations Independent Livlng Trust Llmlted Independent examlnei's report to the members of Foundatlons Independent Uvlng Trust Llmlted I report on una(¢diled fina￿10¢ sts1¢r￿lI0 of Foynd?Ik>nB Ind¢perKfgnt Livin9 T￿t Urnrted lor the ¥TrJed 31 March 2fd4 comprKse t￿ Statemènt ol Finartkl Aetiviti88. thè Statemenl ol Financial PO￿tiOn. Iho Ca8h Flow Statement lif applieablel and noles to the fironclal st&temenls, Ineludlng slgnificant aceothting F4)Iici¢s. Tht fin•rti•l reportlng Iramew¥Jrk that has been applied In their preparatton is applicable l and United ￿ngdoM Accounting Standards, ineluding FRS 102 The Financial Repw)rtiThJ Standard applicable in the UK and the Republie of Ireland, (United ngdom Gerternlly Aeeepted Accounting Praelieel. R•8ponslbllltt•• and bas1• of r•port AB the trustees of the ctsrtsble ¢0M￿nY Ivthts are also the dlrectors of Ihe comp?ry for th? purposes ol coM￿nY lawl, you are r86ponsible lor ltrw preparalk)n ol the ￿￿ount$ in accordonc¢ with the requirernents ol the Companies Act 2Q)6 {th8 21)J6 Act). Having salisfied MY￿lf that Ihe accounts of the charitable company are mt required to be audited for this year uTrJer Part 16 01 the 2￿6 Act and are el￿dible for indepeTrJent examination, I report in re8pe¢t of my eKaminat)n ol your chaity'$ a¢¢ounlB as Carri￿ out under Boction 145 01 the Charttl¢o A¢1 2011 (the 2011 kf'l. In cwrrylng out my exJmlnJllon, I h•ve lollwed thg C%'r•¢lion8 giv•n by th• Ch•rlty Comrnii•lM und•r MGbon 14SlSllbl of I+KI 2011 A¢1. My exarnirydt￿n carried out In accordancg wih general Dlrections glven by Ihe Charty Commission. An exarninatlon includes a review ol the accountir#J records kept by the charity 8Th1 a comparison of the accounts presented with those records. It also includès con8iderathJn ol any unLMual items or discksur88 In the account8, and seeking explanalitins trom y¢u 00 trultees ¢one¢mino arrrf sueh mètters, Th• pro¢¢dure• undrtsk¢n do ntst Provid¢ 011 thè evid•nc¢ that would r•qulrod In On I￿111, and ¢oM•ou•ntly no oplnlon h giv•n •• lo vthli￿r th• •c¢ounts pr•s•nl • •nd l•lr vknvl •nd lh• report l• Ilrnfte(I lo thov matter• out the 8tatem¢nl b•￿w. Independent examlner's 5tstem•nt l am quaiifi•d to und•rlk• lh• •xamSn•lton. b￿rI9 a quallfl•d m•mb•r ol th• In8tltut• of Ch•rt•r•d A¢eourrt•nt• In England I Wales IICAEWI, In eonneetlon wrth my •xamlnatlon. no rn&tter hai eom• lo my attènllon.. {11 whlch glves me rna80nable ¢a¢Ae to belleve that in any mateiial re$FQCt the req￿reMents.. to keep accountiryJ records In accwdance vllh seclkjn 386 01 the COmpar￿e8 Act X(6,' and to p￿Pa￿ ac¢ounl$ whKh accord wilh Ihe a¢countirMJ records. cOm￿Y with the a￿oUnt1ng requlrerrert of sKlion 3 ¢1 Its Cornpanies A¢1 Ilp meltrL>d8 and prfn¢ipl•$ gf the Sl4tement ol Re¢ornThr¥Jed Prndt¢t.' Ae¢ouMino and R•portlro by Ch•rftl•$ IFRS1C121 have nol been vr*t'. or (2) lo which, In my opinlon. attention ¥hould be In order to enabk a proper underStar￿ing ol the accounts to be r•ached. Stèphanie St¢ven6 Shaw House 1 Shaw Stre•t A8hlofvund•r-LyM LatKa$hlre OL6 8QJ lar and on b•h•ll ol S,E.A Acc￿jnI•nCY Umh•d Independent exarniner 15 NoVeM￿r 2024

Foundatlon5 Independent Llvlng Tfust Llrnlted ststement of Financial Actlvitles Ilncorporating an Income and Expendlture Account) for the year ￿ded 31 March 2024 Not•• Unr•strt¢t•d R•strkl•d 2024 Tol41 2023 Tot•1 Clonalions and legacle8 Charitablè aetivrtias Inve81menls Other income Tot41 Inc Expendilure on: Chgritsbl8 acllvrtl8s Total exp•nditur• 1.177 1.177 371,881 371.861 493,679 217 177 1.608 371181 373.639 493.996 43,689 43.689 413,519 413,619 457,208 457.201 453.816 453,816 (Net expendlturellnet ineomt 142,031) 141,638) le3,6￿) 40,080 Tian8f&rs be￿8n fvnds 21 9,542 19,5421 Net movement In funds 32.489 83.869 40,080 Total lunds brouthl fo￿ard 16 114,966 130.624 245,5 205,510 Tot•1 funds urrl•d forward 82,477 79 161.921 240,090 The sl*èment ol financig18cbvitie6 includes all gain6 and106svs recogni68d In th• year. All activities derive Irom conbnuing operations.

Foundations Independenl Living Trust Limited ststement of Flnancial Position as at 31 March 2024 N¢t¢s 2024 2023 Current assets Debtors Cash at bank and in hand 11 91,589 87.770 179.359 55,526 225,571 281,097 Ciedltors: •mounts falllng due wllhln one year 12 117,438) 35.507 Net cufrent assels 161,921 245,590 Net assets 161,921 245,690 Funds Unre$trl¢ted funds General lunds 16 82,477 114.966 Reslrlcted fijnds 16 79,444 130,624 Total lunds 161,921 245,590 The tru$tee5 (who are al￿ the directors ol the company for the purposes of company Iwil are responsible for the preparats'on of the accounts. The trustees consider that an audit is not required for this yeor under sedion 144{2} ol the Chariti•s Act 2011 (th• 2011 Act) and that an ind•p•ndent 8xaminatson is ne8ded. The trustees are satisfied that the Gompany is entlled to eX8mptlon from the requlrement to obtsln an audtunder secbon 477 ofthe Companies Act 2006. The members have not r•quir•d tho ¢omp•ny to obtsin an audit In accordance wlth 6•¢tJon 476 of Ihe Act. The trustees have xknowledged on the balance sheet as at 31 March 2024 their rttsponsibilities for complying with the requirements of the Companies Act 20(6 with iespKt lo a¢counting re¢Ofds and the prepar•lion of a¢counts. Th• accounts hav• b••n prepared in xcordance wSth the provi8lons in Pwl 15 of th8 Companies Act 2006 applicable to companies $ubject to the small companies regime. Jonathan Trigg Truste8 Approved by the board on 15 November 2024

Foundations Independenl LI￿￿9 Trust Limited Note$ to the Accounts for the ￿r nded 31 March 2024 Sufflrniyoi $lgnlfl¢•rrt •¢¢ountlng ptyTh¢ •la ofprepar•tlon Tl financial slalemerts have been ptepared in accordance witti the ChantEs SORP (FRS 1021'Accounlirg an(J Rewrtiro by Chantie$." Slaterrent of Reeomtyéne￿ Pra¢ti¢e apyictL to ¢￿r￿e& P￿paring trir a¢¢¢urts in a¢¢¢rdan¢È wth Ine Firon¢iai Rewrbng Starthfd apOable In UK and RewtrAit of Ireland IFRS 1021 lefreciive 1 January 2019),. FirAncial Rekx)rtirvJ Standard 102'The FinarKial Rewrting Slandald aWicatl8 In Ihe UK and Reput1￿ ef IreLqnd and the Companies Acl ￿￿6. Thg Iin4rKi•l •ta¢ernenls hjve t••n pr•pored un￿r IM hl$toric•l ¢4)nverliory •• mgdrfied ty Iht rev41￿l￿N or ¢•rina%sets. fjnanckryl slJlènrrt$ prepared lfi Itsrflno, whkh 1$ ts lun¢lb)nal ¢uKenty ol the ¢h•rty IAM¢tary amourt9 In these fInat￿al 8lalemenls ale fou￿t￿ to the nearest £. ¢Nrtty Neti tm ￿nitIon of a benef51 entty under FRS 102 A8sel8 8fK1 Ilabilttie6 are Inillalw iecwi8ed al hlitwal coll oi tran￿¢¢10nva1U0 ￿118 Otherwi￿ gtoted iThth• i•l•vanl acc￿n11r￿ pjlicy nol•l• Irteom• All iroft ts I￿Ognised In Il Ststernenl ol Financlal Aclwltws on¢8 th• enlbll8mBnt fvnd8, It Is FYotsabl• thai incprn• wlll f rn¢•fved, and th• 1ft4JJnt can ¥• rn¢awr•d r•lk•bty. Ir￿ethe IfLMm go¥wrThnl aThfj other giarrts. wheth?1 capital. ￿￿nIs or 'reveNe' ornrt8, 18 F￿og￿se¢j when the chanty h•$ onitiem•nt 10 the lunos. •rry p•rform•nM ¢ondlllons •tta¢W i• oraths h•W M•n m•1, 11 li Ihai wlll be 1K¢￿•d, and the armunl can be rratw¢d f￿￿ts1¥ and li MI defwre(J For l6gacle&. enlloemerrt li tsken a8 the eadf al the d&le onwhSch eNher.' Ihe chalty18 aware that P￿t￿le ha8 teen ￿anted. the estate has been flna115e4 an¢J nolllica1￿n ha6 bBen rnado * thB execLrtoils1 to the Trus1 Ihat a atstribthlon wlll t made. ¢r when • dstribirtk)n 1$ ￿tIVe4 liom Ihe estate Rece1￿ ol a ￿99¢¥. In whole or in pgrt, 18 Qrty consldered piobabie w￿n I amount can be ff8sur•J reliably, Il Chaiity has teen ryJlil￿o ol the execulorb inlenlion to make a diBlribthlL￿. Wtrere ltyacièi have btèn Tr)lified lo thè Tty. Of Ih• Oharity ￿ •wJre ol the grafiling ol prob&le, Ihe ¢filepia fei irtom• rèccgni1￿ft ￿¥• not L•n m•1, tmn tm ￿￿V l• • Ir•l•d •• • ¢Ortirs•ni •si dli¢k)••S If m•d•l. Inctsn• M¢efv•d In ollh¢ piovbl)n ol•p•¢lfj¢d It i•d•ler￿d wiii lh¢ ¢rherki Iw Irwi¢ f¢¢Ognkl¢n Is met. Inl•re4lr•¢qlv4bl• Ini•r•¥t on fund$ aF¢•II l• Ir¢lL￿a wh•n i•¢elv•t4• Ind lh• im¢urt t• me•wJr•d rdlably ty th• ¢h•rty,' IN¥ nOrff￿¥ upm nolrflc•lth ￿ th• Inl•rwl oi F•yatl• ty lh• 8ank. expeftdllwe Liat¥"1rt￿a 8ie recognised as expenditure a8 Soon 88 ihere B a legal or ccffj%tnKlr4e oblwtion cornmith'ng the charty to Ihat exFeTh#iture. il Is yobatle Ihal a lrnnslei d ewrKmlc tenefits will ￿ requiled In 6ettkment and arnounl of Ihe ot4igolKn ¢•n M meaaurad rel￿￿￿. Exp8ndllUrn li 1¢¢ouni¢d for on an •¢¢rwalo ba￿8 b•en ¢i•ssffled uTh#er h¢8Jirw Ih•l ggieple all ce81 relaled ¢0 tho c•l•gory. Where c￿16 c•nrK4 be ￿recIty attdtrtAed 10 partlcuK4r ￿8¢JIngl, Ihty nave b8en •ll¢)¢•t•d te aetlvlllei on • tsill cOn￿ten1 wh th• Ule of rn•thJrM•. Fund•¢tounihg Uniesiri¢led lund$ used in a￿Or￿arte With IPe ¢h•rl•tl• obi•¢iiv•$ ai tr d1Xr•i￿jfi ellt Ir￿tI•l. Dè$$n•t&1 lunth •rn thrtStrl¢t•(J funai d IM ehidty whioh thq IwBle88 have decJed at Ir01r awtlion to Bel Io us? roi a specI￿G wrFQSe. Resliithed fund6 can orty te used lor pJrtuLgf ie8thcled pJiw&tt wilhln IhÈ oWtA of lh• C￿￿ty. Reiidctl0￿ thin swcrfled ty Ihe ¢JonororwFffjn lthds ale for perticular rosldcled pJrpc608. Furt￿reXPnal￿n of nature ar￿ pww ofea¢h fund 1$ iftGIL￿ed in thB rdesto the finèr￿1￿1 6tateftnls. T•noit4¢ Ilxeo ao8011 m¢••ur•d •t ¢o•t l•1• •#mJl•iiv• d•w•¢l•ikn Ina arty •¢¢umuWlv• Imp•lirrnt IoM••. Ind￿k$ual Itern¥ o¥ei £1Cn are Irtaitd JB Ca￿tal lor the purF08e8 of Ihe8e acco￿18. 0?preciallon rd provlded on all tar#Jlbk• I￿e￿ 88sets. Olhei Ih&n Ireehdd P8n¢ èi rates caL￿ated 10 write ém Ihe rost. lÈS$ e6timÈied re8pJual v81u&. of eath é$&et oventyover 115 exFecled ￿e[u1 life, a5 fol*yhY'. Comthr eqJiFrrent Over 3 years

Foundations Independent Living Trust Lirnited Notes to the Acetsunts for the year ended 31 March 2024 O•b Tra¢Je Jno ¢m•r debtorn ar¢ ie¢ogniaed al Ihe g¢llmeN )maunl •ft¢r any Ir•a• ollei•d. Piewwnenii ar¢ w8lued ol aftKunl prepaid nel dany trade discounts dLt. Crediiors aThJ provisorrd ale recegni%ed where the charity has a wesent otligation iesuth.ng from a ￿81 evert that will pyobably result in the trJmlei of funds 10 o third party and the to Selle oblig81ion can te rreoEured or •$llmated reliatly. Ciedilorn wtr418lon8 ore ￿MellY recowlsed 81 Iheir s•ttleffnl •munl aller allowlry lor eny IraL diiceunt•JL•, f•xallor• cha¢ty is exempt from corFuab"ontsx on ￿8 ¢hant2ble actwllles. Lylthttth offth• ehArfty The ¢h•nty r4 8 ¢0m￿ty Iimthd ty gugr8Ne• ano Ng• no 6h•re Mpl•l In the •v•nt ol fv ch•iliy belr4 wound up, the lIab￿lty In reiwcl of the guaran1•• li lirThlod lo £1 wrtru•le• ol th• chwty. efltleal Kcoun￿￿9 •5tlmat•s and ludgermnts In fv 0￿h¢all￿N of •tstsunlirg P￿￿vIs, fv Iru6tsv5 ¥1• r•quird to fftJk• jUdornn16, esb"rn8t•i #r 86IUryIIcfftB 8b)ul the ermunl cl al￿16 118b51111•6 th81 arn not r•adty app•ieni liorn otMr Th• •$lirn?le4 a0￿¢￿¢e# a1wmp1￿rffj ar¢ bD8ed pn Nilorkol expenerKe •nd olhtr l•Gtorn ¢hal Jr• conskred io bè rglevjrt. Acluql rnjy diif•r Irom th¢w •im•1￿. Tts estimatss End unogrtyry a65umptlons are IW￿e￿ OTh an ongoirq tqBIB. Re¥￿n8 lo acMunlln9 estimates are gryxQ In ¢r¢ peiiod In eBllrnale J5 re¥Bed where the ￿¥￿100 alfeGtG onty IM perl¢d, or In tre Ferioj ol IhE •TrJ lulwe revlon gffe¢t• trfjlh wrrenl gnL1 lutUf¢ N•1 In￿￿￿11•xP•ndI1¥1} 202J Nel I￿¢¢r￿/(expen￿Iur) 1$ •ied after ¢h8r&inty(cfedllrYdl', Oeprectknn 0rowr￿d 1Sxed 888et IndepeTrlent exprnlners, ieFrrtJneraiicfj fof indjwrthrt •x•mlnaiiort iefvx Other accounlancy ooFvlce8 103 750 825 0gn•tlon l•gcl Unr•1trf￿•d Rmlileted T•tsl 2tyk4 20rJ DDnolon 1,177 1,177 Ch￿l￿bI ￿tIVIt￿•S Unrnslrid•d A•strlci•d Totsl Gr•nls klin•g•rrth f•• Incoff 343.79) 28,131 371881 343,750 28,131 371 e81 455.548 38,139 493 679 Grnnt8 I￿lL￿d￿d lThth••tov•, ar¢ a8 101k￿.. Totsi 2024 2023 Gas Sale NDth*rn G88 N•wrk Warrn ar￿ Ad8pled Hom 343,79Q 275.CKIO 100.wo 80 458 10

Foundations Independent Li¥ing Trust Limited Notes to Ihe Aeeounts for the year ended 31 March 2024 2028 8ènk Irlere%tfeceiva￿0 304 304 304 217 304 217 Oth•r Unr•trlct•d R•5trlct•d 202J Qhgr thme 177 177 177 177 Ch•rltsbl• •¢tlvltl•i eo•ts Unr•¥lrl¢¢•d RMtflct•d 20Y4 lee 4,092 2,398 60 392.990 11,800 3,720 Bèd debt$ 8ank clorges neficiary paym•nt6 Com￿19￿ c09t$ Compul•r cm¢• onsu1tsrw le¢¥ DeJxeGlal M4n)9emenl feel Rp$eai¢h suFport Sub8crwons Tr•vtl 2,398 72 394.490 10.000 11.8QO 382,990 95 1,315 103 47,851 4.OX 4,525 28,131 28,131 10,fp)J 2812 400 10,CKJO 2,812 400 43 e89 5,770 400 453 818 413&19 rru5t••J' rmur￿￿￿t￿1Tr b•n•fhs Tlr•wwe rn Iw6¢e46' 1•nw￿l)U•ft or #I￿r bemil$ for Ihè year8ndD¢J 31 Maich 1024 (2023.. nlll. Tru•i•o' •#p•ii• £400 r+1m￿l￿#￿ lo Tr￿1••1 i¢r Irfflv•l ￿￿•r￿Slor Ih• yeor •n￿ JI M•rth 2tr241>)23.. £40)1. 10 0ov•rnttxntqrants Incorne Irom govemmenl L¥art6 wMP￿se$ ol grant• made ty k)cal auihorlues to luThl woj•Ct In Iln• ￿th ¢hJriV• 0￿1¢￿¥1• S••'lnBoTh from¢hwitht4 actlvltt•¥ for d*all• of Ihe8e lunts •r¢J ary resirfctioni over Ihelr ui•. 11 D•btorn 2073 Trnde dePAors her debto ClhEr ￿¢111 sé¢urfty¢Olti Piep&ymnls 77,189 193 20 687. 13,520 91 589 54,704 55.528 12 C1￿1t￿$.. amounts f•llln# dwwlthlft on• >wr 2Vd4 2a2J Tr8de cKedrtora Oihw credrfors Ac¢ru8 Deferreth irrome 22,457 46 13.050 8.439

Foundations Independ•nt Living TfU$t Llmlted Notes to the A¢¢ounts lorthe year ended 31 March 2024 13 Mtyv¢bMnt In d•feff•d Ineo Incoryyj ￿ drferred ty Iorvloe delSveryol wJol8. Tf movemEnt in deferred I￿0￿¢ is bel￿". 2023 Rdeaséd Dfeired 2tr24 8439 14 MoveThirt In d•fèrréd Im¢om•. pff￿r y•ai 2022 g•f•ri¢d Ga$ S•1• 68,750 16 Analysls of notAag•ts bet￿aTr fund• Unratrlcted R•stikt•d 2fk4 Curr¢rt 489ets Currtrrt Iwknfilili 83.037 98,322 179,359 281,097 35 507 245 590 79 444 161921 18 Mo¥•m•nt In tol•l fundi At i Aprll 2023 Trjfislevs b•lw••n funds At 81 Mivch 2024 In fund% Unr•mikt•d fund• Gernijl lutsy Tol•l vnr•slrkl•d lunds 114.ge8 114,oe• 142.0311 142,0311 9,542 •,$42 82,477 82,477 Ilestrl¢t•d lund5 Gas Sjfe NothernG•s Ne￿rk Wam aTrJ Adaple¢J HoffB Tx•I f•slrlct•d lunos 11.W2 93.696 25,428 130,124 54.1C12 179,8561 115,8841 65,404 14,040 19,5421 79,444 T)t•l lynds 17 Purpo%e offvnd¥ Unfe•trbcted lun¢h ThM• I￿¢ •r• ￿•Id fc¢ rneetlng IhÈ obj•¢tN•S of Ihè C￿rty lo prrt/ld• re￿￿•8 lor lulw• a¢lfvrfth Suy•¢i lo ¢b•rfty iiii￿On, Ih•y •r• fn• from •ll r•iiflkn￿ on Ihelr we. A In conlurtllon wtth Gae Saf8 Ctwrfy to iackl8 th• rtik• kYM•M8d ty i#)Iler8 and olhpr ga8 apr41a￿¢S inv(￿neratI8 households. ProvKliry furxjiro lo HDme Improverneni AsrKi¢$10 ￿(ry 9a$ sty works in ol Vul￿rable homeewrws. A ￿￿>t proipcl in Sl wtth 8￿liSh Red Cffj$$ to hdp $upp)rt¥vherable adu116 knthetr Lwn hom. G&$ S•le Nothem G88 Ne￿￿k Warn arnj AdaFied Horn88 12

Foundations Independent Living Trust Limlted Note8 to the Aeeounts for the year endéd 31 Mar¢h 2024 18 Nat mov•ff￿nI In lund• ft•Mur¢•s •xp•ns•d Iowmènt In lund% r•Jourc4• Geroral lurY Total unr051rlctsd funds 1,6S8 1,658 143,6881 142,0311 371,881 1317.7791 179,8581 54,102 179.8581 Norvwrn Gas lQthork Wam aTrJ Arfaptet HomeB TotAI r•strktsd fundi 371,881 1413,5191 I41,￿8> Total funds 4S7.208 83.869 1• ¢omp•fth• rMv•m•nt In t+Jl•l lund Al l N•rll 20 Il•t mov•m•nt In lund5 Al 11 Mir¢h 2023 b•tr4M•n lunds Unr•strkt4d fvnds Ge￿{01 lur Total unl￿111¢t￿l furKI 141,224 141,2Z4 126,2581 12•3181 114,986 114,918 RvJtilcttd GaE Safe Nothern Gas Ne￿verk Warm orKI Ad4pted Hom¢s T4)t•l IOVl¢t•d funds 2,893 78,195 11,302 93,896 15.698 H280 130,624 Tètl funds 208 110 20 Comparnllv• fi•t mov•nMnt In furNIs Incomlng r•$0ure R050uice5 •xpensed Movefflent ITh UnrMtrl¢t•d lund• G•rr•i 217 7 3,131 110.0(K) 80,548 128,Q751 126.2581 12¢2681 2.893 78.198 114.7531 Goi 8•1• Nofthern Gas Ne￿ AOapteLI H¢)m 13QO,2381 131,8021 195,3011 Tol•l lunas 21 Tfansf•rs b•trA•n lundB From futhd Tofund Am•uDt£ Wbm Adapted Home6 Unre6lrrte¢J Agreed ith fvndEr Ihjl me balanM c•n b• for unr•6ldcl•d puwe4. 9.542 22 RelJt•d partytr•ns•dions Djrlng the year, man&aemen¢ aryj conBUrtancy fee6 ol t28,131 12023.. £47,8a11 ￿18 p•ia to A•lr•l PS Lt4 • Com￿nY of whkh JoMih•n Td9Q w•# i Oif•¢ity 4%urlng th• Y￿r. 23 Presenlat￿ffl ￿rrency TP fI￿rOl $t8tements a￿ Fyesented in Sterfln9. 13

Foundalions Independent Living Trust Limited Notes to the Aceounts for the year ended 31 March 2024 24 L•g•l fomi ol•fitltyand country•lln¢oiptsrnllon Ftsundaiior* IrwYepend?nl UwroTrusl ￿mi(frd ￿ a cMrrtarAo ¢ompaty limtted w ouirantse arwj Incor￿rated in Ew#nd. Prln¢lpal place of op•ration Tt• oddrtJ• ol Ihe plo¢e 0foww•i￿n and f•gl6i•redoffl¢• Is.. 22 Norfolk Stn41 G1068OP Deiftysbire SK13 e8S

Foundations Independent Living Trust Limited Detalled Statement of Flnancial Actfvities for the year ended 31 March 2024 This scljedule doe¥ nol form pgrt ol (he $latulory a￿o￿nt$ Uniestrlcted Restrlcted Total 2024 Total 2023 INCOME AND ENDOWMENTS Oonatlon# and l•gacl•8 Donab'ons 1,177 1,177 Charitable actlvltles Grants Managemgnl fèe income 343.750 28.131 371,881 343,750 28,131 371.881 455.548 38.131 493,679 Investments Bank interest re¢eivable 304 304 217 Other In¢om• Other Income 177 177 Total InGorne 1.658 371,881 373.539 493,896 EXPENDITURE Charltable acllvltles costs Accountancy fees Bad debts BankGharg&s Beneficlary payments Campaign costs Computer costs Consultancy fees Depreciaknon Management fees Re8e8rch Support Subscripb'ons Travel and A¢¢¢mmodatson 4,092 4,092 2,398 3,720 2,398 60 10,000 11,800 72 394,490 382,990 392.990 11.8CN) 95 1,315 103 47,851 4,525 4.525 28,131 28,131 10,000 2,812 400 457,208 10,000 2,812 400 5.770 41)0 453 816 413,519 Tolal •xpendiNr• 43,689 413,619 457,208 453,816 Net expenditsjre 42.031 41.638 83.669 15