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2025-08-31-accounts

Company registration number 05049547 (England and Wales)

Charity registration number 1105320 (England and Wales)

FIX IT (UK) LTD

ANNUAL REPORT AND AUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 AUGUST 2025

FIX IT (UK) LTD

LEGAL AND ADMINISTRATIVE INFORMATION

Trustees Councillor K Cunliffe
Mrs HC Todd
Mr SJ Smith
Mr TD Stockwell (Appointed 3 July 2025)
Mr NJ Marshall (Appointed 3 July 2025)
Mr R Winstanley (App'd 3 July 2025, resigned 11
March 2026)
Mr K Rimmer (Resigned 21 October 2024)
Mr M Keefe (Resigned 10 October 2024)
Country of incorporation United Kingdom 05049547
(England and Wales)
Charity registration England and Wales 1105320
Principal address Unit 6/7 Rosebridge Industrial Estate
Moss Street
Springview
Wigan
WN3 4TA
Registered office 41 Bridgeman Terrace
Wigan
Lancashire
United Kingdom
WN1 1TT
Auditor Godfrey Wilson Limited
5th Floor Mariner House
62 Prince Street
Bristol
Banker Royal Bank of Scotland
36 St Andrews Square
Edinburgh
EH2 2YB

FIX IT (UK) LTD

CONTENTS

Page
Trustees' report 1 - 8
Statement of trustees' responsibilities 9
Independent auditor's report 10 - 13
Statement of financial activities 14
Balance sheet 15
Statement of cash flows 16
Notes to the financial statements 17 - 29

FIX IT (UK) LTD

TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) FOR THE YEAR ENDED 31 AUGUST 2025

The trustees present their annual report and financial statements for the year ended 31 August 2025.

The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the financial statements and comply with the charity's governing document, the Companies Act 2006 and "Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)".

Objectives and activities

The charity's objectives are to advance the education and training of the inhabitants of the Wigan Borough. Fix It (UK) Ltd works with young people who face a variety of complex barriers to participation in mainstream education and training including those with learning difficulties, those lacking positive role models, young offenders, those involved in anti-social behaviour and young people who are not in education, employment or training (NEET) or at risk of becoming NEET.

Aims of the charity

Fix It (UK) Limited raises the aspirations of young people from the borough and surrounding areas to meet the opportunities and responsibilities of society today, by offering them practical training in Motor Vehicle Studies and personal development programmes that build confidence, motivation and personal, social and life skills. Our social purpose is to improve the life chances, choices and opportunities of young people who are socially and economically excluded by enabling them to engage in learning, achieving, succeeding and progressing into further education, other training, or employment. Fix It (UK) Ltd provides opportunities for disadvantaged young people aged 14-16 and up to 24 if they are SEND, to develop their skills, gain qualifications and undertake practical work experience in motor vehicle maintenance and body-work skills. In addition, Fix It (UK) Ltd offers young people the opportunity to engage in functional skills (Maths and English), PSHE & C and life and work skills.

Fix It (UK) Ltd uses the attraction of working with cars and other motor vehicles to engage and motivate young people on our programmes. Our activities and programmes are designed specifically to engage those young people who are less academically focused and benefit from learning acquired through practically-based activities. The majority of our programmes involve delivery of practical activities in our purpose-built workshop, which are supported by theoretical training sessions to enable our staff to assess the level of knowledge gained by young people and award certification. Fix It (UK) Ltd delivers nationally recognised and accredited qualifications alongside a range of personal, social life and employment skills training through OpenAwards. Fix It UK prides itself on mentoring to support each young person's transition into further training, education or employment.

Public benefit

The trustees have paid due regard to guidance issued by the Charity Commission in deciding what activities the charity should undertake.

Fundraising Activities

The charity has no fundraising activities requiring disclosure under S162A of the Charities Act 2011.

FIX IT (UK) LTD

TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)

FOR THE YEAR ENDED 31 AUGUST 2025

Achievements and performance

INTRODUCTION

As can be determined from the previous annual reports in 2022/23 and 2023/24, the Charity continues to perform well. The turnaround of the charity in 2022 and the establishment of sound financial foundations has allowed the Charity to build on that success over 2024/25 and take the Charity further forwards.

The year 2024/25 was another very successful year and the Charity continues to grow and strengthen across the board. Financial performance was particularly good over the year with a healthy surplus generated. This allowed the Charity to continue with substantial investment, firstly in the facilities for learners and then onto targeted further specialised staff recruitment.

The Charity strengthened across all business operations. Key improvements were made in the Curriculum, the Built Environment, Quality Assurance, Health & Safety, Key Stakeholder Relationships, expansion of catchment areas and finally in the staffing establishment.

CURRICULUM

The curriculum model continues to be developed through ongoing continuous improvement. The post-16 offer is delivered through the Institute of the Motor Industry (IMI) Qualifications and the Pre-16 offer is delivered via Open Awards qualifications.

Post-16 learners are offered qualifications from entry level 1 up to level 2 in Motor Vehicle maintenance and repair, additionally they study functional skills Maths and English from pre-entry level up to Level 2. The pathway for post-16 is now realistically a maximum of three years. The pre-16 offer was significantly changed mid-year to reflect the more mainstream approach for Key Stage 4 pupils by the Department for Education (DfE) . The Pre-16 offer was changed to a much smaller provision running smaller numbers on fewer days. The increase in our Post-16 learner numbers was able to offset this turbulence.

The post-16 learners now also undertake a significant programme of Social Emotional Mental Health and Personal Social Health Economic & Citizenship curriculum to supplement their educational journey. This is now qualification-based and is certificated education.

It is extremely pleasing to report that through both awarding body quality compliance reviews in 2024/25, the entire provision was rated as “low risk” and direct claim for all main qualifications was achieved and / or maintained.

FIX IT (UK) LTD

TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)

FOR THE YEAR ENDED 31 AUGUST 2025

Learner Numbers for 2024/25

There was an average of 32 post-16 learners over the academic year.

Direct Provision (Former Pre-16 Provision) was originally capped at 40 learners. Further school withdrawal impacted learner numbers adversely, due mainly to the DfE strategy on Key Stage 4 pupils.

School contracts with SLA in place during 2024/25:

Acorns School, Fred Longworth, Shevington High, Atherton High, Westleigh School, Shaftesbury High, Three Towers, Newbridge, Lowton High, New Park Academy

This area of provision is still over dependent on out of borough places, with 65% of places coming from Lancashire. In addition, Direct Schools provision continues to consume far too much management and general staff time for the income received. As such, it will be placed under review for further reduction or discontinuation in 2026/27, in order that current pupils can be completed.

- Quality Assurance Open Awards EQA.

Authorised Internal Verifier status was previously awarded to Fix It UK due to the quality achieved in the most recent Awarding Body annual review of all levels, all were classified at Low Risk.

Awarding body (Open Awards) training undertaken regularly by 3 nominated staff (Head of Centre / IQA, Curriculum Administration Officer & Examinations Officer along with the Functional Skills Tutor).

Fully compliant review.

Openawards: External Quality Assurance 2025.

External Quality Assurance undertook a virtual EQA review with the Head of Centre & IQA & the Curriculum Administrator & AIV.

The inspectors carried out assurance work to current 24/25 portfolios and also revisited 23/24 certificated portfolios.

No issues reported or found.

Internal Quality Assurance undertaken again rated as low risk.

Fix It UK Ltd now has direct claim on Open award SfFL&E courses delivered this year.

Skills & Education Group: External Quality Assurance 2025.

The Head of Motor Vehicle introduced a full suite of new qualifications in the Motor Vehicle provision.

This was therefore Fix It’s first involvement with SEG from an EQA perspective. The external assessor carried out assurance work to 24/25 portfolios, and all qualifications are categorised as low risk.

The assurance visit went extremely well and there were no significant issues identified.

FIX IT (UK) LTD

TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2025

KEY PERFORMANCE INDICATORS

- Direct Provision (Formerly Pre 16)

Total Learners Total Learners Achieved
35 17
Total Learners Registered Total Learners not achieved
18 1

Success Rate : 94.4%

Attendance - Direct Provision

Attendance was extremely poor across the former pre16 area although the level fluctuated at week 20 actual attendance was below 30%. Hence the action taken within the area to fundamentally change delivery and the model at the end of 24/25.

FIX IT (UK) LTD

TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2025

Post 16 Success, Attendance and Achievements

Total Learners Registered English TotalQualifications Success Rate
38 33 86%
Total Learners Registered Maths TotalQualifications Success Rate
13 9 69%
Total Learners Registered SFLE TotalQualifications Success Rate
13 12 92.3%
Total Learners Registered Motor Vehicle TotalQualifications Success Rate
20 17 85%

Attendance .

The overall attendance rate across Post-16 for 24/25 was 77%.

Human Resources / Staffing

Health and Safety.

The accident rate remains low within the centre. No RIDDOR reportable accidents occurred in 2024/25.

All accidents reported were minor in nature with the main causation being tools or equipment.

Health and Safety is a huge component within the Motor Vehicle curriculum and forms a significant part of the induction and qualification.

Fundraising practices

The charity has no fundraising activities requiring disclosure under S162A of the Charities Act 2011.

FIX IT (UK) LTD

TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)

FOR THE YEAR ENDED 31 AUGUST 2025

Financial review

The charity's gross income rose from £962K to £1,136K in 2024/25, an increase of 18%. There was an increase in costs of 32%, from £747K to £988k, mostly as a result of increased staff numbers and associated costs, but also an increase in depreciation charges as a result of the investment by the Charity in fixed assets in the year. Overall there was a surplus of £147,869 for the year to 31 August 2025 (compared to a surplus in 2024 of £214,313). The Charity had total assets of £428,637 at 31 August 2025 (2024 - £280,769)

During the year, the Charity invested significantly in capital items to improve the facilities at the premises for learners and staff, with £125k invested in the following areas:

Going concern

The Charity has drawn up realistic budgets and cash-flow projections which demonstrate that, if activities continue as expected, the Charity will be able to continue to operate for the foreseeable future.

Reserves policy

It is the policy of this charity to hold in reserves, if possible, the equivalent of two months' general running costs and an additional one month's salary costs. This amounts to approximately £152,000. It is also our policy to hold an amount for any necessary building works. This policy is reviewed annually.

At 31 August 2025, the charity had cash reserves of £217,924 (2024 - £127,797) and net current assets of £180,825 (2024 - £108,608).

FIX IT (UK) LTD

TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)

FOR THE YEAR ENDED 31 AUGUST 2025

Key risks

The Trustees have assessed the major risks to which the charity is exposed, and are satisfied that systems are now in place to mitigate exposure to the major risks.

The landscape for post-16 special education is currently defined by volatility, where the primary risk stems from the transition between the established Special Educational Needs and Disabilities (SEND) and Alternative Provision (AP) Improvement Plan and the newly proposed 2026 SEND Reforms. For specialist providers, the central risk is the government’s strategic pivot toward "Targeted Plus" support within mainstream FE colleges; by investing £2 billion into the "Experts at Hand" initiative to bolster mainstream inclusivity, there is a systemic pressure on local authorities to reduce the number of high-cost placements in independent specialist settings.

Furthermore, the introduction of digital Individual Support Plans (ISPs) and the standardisation of National Standards create a dual administrative and financial threat. Local authorities, facing significant Dedicated Schools Grant (DSG) deficits, are increasingly incentivised to use these new frameworks to justify local, less expensive pathways, potentially undermining the stability of specialist providers who rely on out-of-area placements. This policy shift risks creating a "funding gap" for post-16 settings as the legal duties for ISPs remain less rigorous than those for EHCPs, potentially leaving specialist institutions with a more complex cohort but a less secure, more bureaucratic commissioning landscape.

Key Risks at a Glance

Risk Factor Impact on Post-16 Specialist Settings
Mainstream-First Policy Reduced referrals as funding is redirected to the "Experts at Hand" offer in mainstream
FE colleges.
National Standards Local Authority decision-making becomes more rigid, potentially restricting parental
choice for specialist settings.
ISPs vs. EHCPs A "two-tier" legal system where new support plans may lack the statutory weight and
fundingsecurityof traditional EHCPs.

The Charity maintains a comprehensive risk register that details the approaches and control measures to mitigate all known risks, this register is regularly monitored by the Board of Trustees.

Plans for future periods

In order that the Charity can continue to offer robust and meaningful opportunities for the young people in the Charity's care, the trustees and management consider that registration with the Department for Education (DfE) and in particular with the Office for Standards in Education, Children's Services and Skills (Ofsted) would be beneficial, to help ensure that our high delivery standards continue to be met and monitored in the future. The trustees and management continue to work towards this aim and hope that these registrations can be in place within the next few years. It is anticipated that this will change the way the Charity is funded, with more income from central rather than local government and from local schools.

Structure, governance and management

The charity is a company limited by guarantee and is governed by its governing document, the Memorandum and articles of association. The company was incorporated in February 2004.

FIX IT (UK) LTD

TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)

FOR THE YEAR ENDED 31 AUGUST 2025

The trustees, who are also the directors for the purpose of company law, and who served during the year and up to the date of signature of the financial statements were:

Councillor K Cunliffe Mr KR Rimmer (Resigned 21 October 2024) Mrs HC Todd Mr M Keeffe (Resigned 10 October 2024) Mr SJ Smith Mr TD Stockwell (Appointed 3 July 2025) Mr NJ Marshall (Appointed 3 July 2025) Mr RJ Winstanley (Appointed 3 July 2025 and resigned 11 March 2026)

Recruitment and appointment of trustees

Trustees have been selected for their commitment to our charitable causes and for any particular skills they might have to support the charity's work. The charity actively seeks and welcomes new applications from interested people.

None of the trustees has any beneficial interest in the company. All of the trustees are members of the company and guarantee to contribute £1 in the event of a winding up.

Organisational structure

Although the charity is controlled by the board of trustees who are ultimately responsible for the operation of the charity, on a day to day basis, responsibility for the running of the charity is delegated to two directly - employed managers, Lee Walls and Diane Stone, who, together with a small specialist team, ensure the charitable objectives are carried out. The managers regularly report to, and are monitored by the trustees.

Induction and training of trustees

New trustees undergo an induction process given by key senior staff and existing trustees, to ensure that new board members understand their legal responsibilities, the charity's aims and our key policies. Regular update training is provided by an external provider to all trustees.

Remuneration policy

The board of trustees has a separate sub-committee responsible for proposing the pay and remuneration of the charity's key personnel. Factors in deciding a suitable level of remuneration include consideration of inflationary pressures, market rates and overall performance.

Auditor

In accordance with the company's articles, a resolution proposing that Godfrey Wilson Limited be appointed as auditor of the company will be put at a General Meeting.

The trustees' report was approved by the Board of Trustees.

Keith Cunliffe

Councillor K Cunliffe Trustee

Helen Clare Todd

Mrs HC Todd Trustee

18 May 2026

FIX IT (UK) LTD

STATEMENT OF TRUSTEES' RESPONSIBILITIES

FOR THE YEAR ENDED 31 AUGUST 2025

The trustees, who are also the directors of Fix IT (UK) Ltd for the purpose of company law, are responsible for preparing the Trustees' Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

Company law requires the trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources, including the income and expenditure, of the charitable company for that year.

In preparing these financial statements, the trustees are required to:

In so far as the trustees are aware:

The trustees are responsible for keeping adequate accounting records that disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

The trustees are responsible for the maintenance and integrity of the corporate and financial information included on the charitable company's website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.

FIX IT (UK) LTD

INDEPENDENT AUDITOR'S REPORT

TO THE TRUSTEES OF FIX IT (UK) LTD

Opinion

We have audited the financial statements of Fix It (UK) Ltd for the year ended 31 August 2025 which comprise the statement of financial activities, balance sheet, statement of cash flows and the related notes to the financial statements, including a summary of 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 Republic of Ireland (United Kingdom Generally Accepted Accounting Practice).

In our opinion, the financial statements:

Basis for opinion

We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditor's responsibilities for the audit of the financial statements section of our report. We are independent of the charity in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC’s Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.

Conclusions relating to going concern

In auditing the 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 charity’s ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.

Our responsibilities and the responsibilities of the members with respect to going concern are described in the relevant sections of this report.

Other information

The other information comprises the information included in the annual report other than the financial statements and our auditor’s report thereon. The trustees are responsible for the other information. Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon.

In connection with our audit of the financial statements, our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the audit or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether there is a material misstatement in the financial statements or a material misstatement of the other information. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact.

We have nothing to report in this regard.

FIX IT (UK) LTD

INDEPENDENT AUDITOR'S REPORT (CONTINUED)

TO THE TRUSTEES OF FIX IT (UK) LTD

Opinion on other matters prescribed by the Companies Act 2006

In our opinion, based on the work undertaken in the course of the audit:

Matters on which we are required to report by exception

In the light of the knowledge and understanding of the company and its environment obtained in the course of the audit, we have not identified material misstatements in the directors’ report included within the trustees’ report. We have nothing to report in respect of the following matters in relation to which the Companies Act 2006 requires us to report to you if, in our opinion:

Responsibilities of trustees

As explained more fully in the trustees’ responsibilities statement set out in the trustees’ report, the trustees(who are also the 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 material misstatement, whether due to fraud or error.

In preparing the financial statements, the trustees are responsible for assessing the charity’s ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the trustees either intend to liquidate the charity or to cease operations, or have no realistic alternative but to do so.

FIX IT (UK) LTD

INDEPENDENT AUDITOR'S REPORT (CONTINUED) TO THE TRUSTEES OF FIX IT (UK) LTD

Auditor's responsibilities for the audit of the financial statements

Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor’s report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.

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 procedures we carried out and the extent to which they are capable of detecting irregularities, including fraud, are detailed below:

  1. We obtained an understanding of the legal and regulatory framework that the charity operates in, and assessed the risk of non-compliance with applicable laws and regulations. Throughout the audit, we remained alert to possible indications of non-compliance.

  2. We reviewed the charity’s policies and procedures in relation to:

  3. Identifying, evaluating and complying with laws and regulations, and whether they were aware of any instances of non-compliance;

  4. Detecting and responding to the risk of fraud, and whether they were aware of any actual, suspected or alleged fraud; and

  5. Designing and implementing internal controls to mitigate the risk of non-compliance with laws and regulations, including fraud.

  6. We inspected the minutes of trustee meetings.

  7. We enquired about any non-routine communication with regulators and reviewed any reports made to them.

  8. We reviewed the financial statement disclosures and assessed their compliance with applicable laws and regulations.

  9. We performed analytical procedures to identify any unusual or unexpected transactions or balances that may indicate a risk of material fraud or error.

  10. We assessed the risk of fraud through management override of controls and carried out procedures to address this risk. Our procedures included:

  11. Testing the appropriateness of journal entries;

  12. Assessing judgements and accounting estimates for potential bias;

  13. Reviewing related party transactions; and

  14. Testing transactions that are unusual or outside the normal course of business.

Because of the inherent limitations of an audit, there is a risk that we will not detect all irregularities, including those leading to a material misstatement in the financial statements or non-compliance with regulation. Irregularities that arise due to fraud can be even harder to detect than those that arise from error as they may involve deliberate concealment or collusion.

A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Council’s website at: www.frc.org.uk/auditorsresponsibilities. This description forms part of our auditor’s report.

FIX IT (UK) LTD

INDEPENDENT AUDITOR'S REPORT (CONTINUED)

TO THE TRUSTEES OF FIX IT (UK) LTD

Use of our report

This report is made solely to the charity’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 charity’s members those matters we are required to state to them in an auditor’s report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the charity and the charity’s members as a body, for our audit work, for this report, or for the opinions we have formed.

William Guy Blake

William Guy Blake, ACA, Senior Statutory Auditor

For and on behalf of Godfrey Wilson Limited, Statutory Auditor

Chartered Accountants 5th Floor Mariner House 62 Prince Street Bristol BS1 4QD 19 May 2026

FIX IT (UK) LTD

STATEMENT OF FINANCIAL ACTIVITIES (INCLUDING INCOME AND EXPENDITURE ACCOUNT)

FOR THE YEAR ENDED 31 AUGUST 2025

Unrestricted Unrestricted
funds funds
2025 2024
Notes £ £
Income from:
Donations and legacies 3 - 1,900
Charitable activities 4 1,131,909 955,953
Investments 5 3,938 3,959
Total income 1,135,847 961,812
Expenditure on:
Charitable activities 6 983,889 747,499
Other expenditure 13 4,089 -
Total expenditure 987,978 747,499
Net income and movement in funds 147,869 214,313
Reconciliation of funds:
Fund balances at 1 September 2024 280,768 66,455
Fund balances at 31 August 2025 428,637 280,768

FIX IT (UK) LTD

BALANCE SHEET

AS AT 31 AUGUST 2025

Notes
Fixed assets
Tangible assets
15
Current assets
Stocks
16
Debtors
17
Cash at bank and in hand
Creditors: amounts falling due within one year
19
Net current assets
Total assets less current liabilities
Creditors: amounts falling due after more than
one year
20
Net assets
Income funds
Unrestricted funds
23		 2025
£
500
3,434
217,924
221,858
(41,033)		 2024
£
£
251,775
500
168,355
127,797
296,652
(188,044)
180,825
432,600
(3,963)
428,637
428,637
428,637		 £
180,085
108,608
288,693
(7,925)
280,768
280,768
280,768

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 statements.

These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

The financial statements were approved by the trustees on 18 May 2026

Keith Cunliffe

Councillor K Cunliffe Trustee

Mr SJ Smith Trustee

FIX IT (UK) LTD

STATEMENT OF CASH FLOWS

FOR THE YEAR ENDED 31 AUGUST 2025

2025 2024
Notes £ £ £ £
Cash flows from operating activities
Cash generated from operations 26 214,748 187,712
Investing activities
Purchase of tangible fixed assets (124,597) (127,146)
Investment income received 3,938 3,959
Net cash used in investing activities (120,659) (123,187)
Financing activities
Payment of finance leases obligations (3,962) (3,963)
Net cash used in financing activities (3,962) (3,963)
Net increase in cash and cash equivalents 90,127 60,562
Cash and cash equivalents at beginning of year 127,797 67,235
Cash and cash equivalents at end of year 217,924 127,797

FIX IT (UK) LTD

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025

1 Accounting policies

Charity information

Fix IT (UK) Ltd is a private company limited by guarantee incorporated in England and Wales. The registered office is 41 Bridgeman Terrace, Wigan, Lancashire, WN1 1TT, United Kingdom. The charity operates from Unit 6/7 Rosebridge Industrial Estate, Moss Street, Springview, Wigan, WN3 4TA.

1.1 Basis of preparation

The financial statements have been prepared in accordance with the charity's governing document, the Companies Act 2006 and "Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)". The charity is a Public Benefit Entity as defined by FRS 102.

The financial statements are prepared in sterling, which is the functional currency of the charity. Monetary amounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.2 Going concern

At the time of approving the financial statements, the trustees have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. Thus the trustees continue to adopt the going concern basis of accounting in preparing the financial statements.

1.3 Charitable funds

All funds of the charity are available for use at the discretion of the trustees in furtherance of their charitable objectives and are therefore unrestricted.

1.4 Income

Income is recognised when the charity is legally entitled to it and is matched to the period in which its services are provided, after any performance conditions have been met, where the amounts can be measured reliably, and it is probable that income will be received.

Cash donations are recognised on receipt. Other donations are recognised once the charity has been notified of the donation, unless performance conditions require deferral of the amount. Income tax recoverable in relation to donations received under Gift Aid is recognised at the time of the donation.

Donated professional services and donated facilities are recognised as income when the charity has control over the item, any conditions associated with the donated item have been met, the receipt of economic benefit from the use by the charity of the item, is probable and the economic benefit can be measured reliably. In accordance with the Charities SORP (FRS 102), general volunteer time is not recognised.

On receipt, donated professional services and donated facilities are recognised on the basis of the value of the gift to the charity which is the amount the charity would have been willing to pay to obtain services or facilities of equivalent economic benefit on the open market; a corresponding amount is then recognised in expenditure in the period of receipt.

FIX IT (UK) LTD

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2025

1 Accounting policies

(Continued)

Where sales invoices are raised in advance of the service being delivered, amounts are deferred (recorded as a liability on the balance sheet) until the service is delivered, at which point, it is recognised in the statement of financial activities.

1.5 Expenditure

Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit to a third party, it is probable that a transfer of economic benefits will be required in settlement, and the amount of the obligation can be measured reliably.

Expenditure is classified by activity. The costs of each activity are made up of the total of direct costs and shared costs, including support costs involved in undertaking each activity. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs which contribute to more than one activity and support costs which are not attributable to a single activity are apportioned between those activities on a basis consistent with the use of resources. Central staff costs are allocated on the basis of time spent, and depreciation charges are allocated on the portion of the asset’s use.

All support costs are allocated to the Charity's sole activity.

Expenditure is recognised when the charity has a legal obligation to pay and is accounted for on an accruals basis.

1.6 Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Plant and equipment 20% reducing balance Fixtures and fittings 20% reducing balance Computers 20% reducing balance Motor vehicles 33% of cost

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is recognised in the statement of financial activities.

1.7 Impairment of fixed assets

At each reporting end date, the charity reviews the carrying amounts of its tangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any).

1.8 Stocks

Stocks are stated at the lower of cost and estimated market value. Cost comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the stocks to their present location and condition. Items held for distribution at no or nominal consideration are measured the lower of replacement cost and cost.

Net realisable value is the estimated selling price less all estimated costs of completion and costs to be incurred in marketing, selling and distribution.

FIX IT (UK) LTD

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2025

1 Accounting policies

(Continued)

1.9 Cash and cash equivalents

Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less.

1.10 Financial instruments

The charity has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the charity's balance sheet when the charity becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Basic financial liabilities

Basic financial liabilities, including creditors and bank loans are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of operations from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

Derecognition of financial liabilities

Financial liabilities are derecognised when the charity’s contractual obligations expire or are discharged or cancelled.

1.11 Employee benefits

The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

Termination benefits are recognised immediately as an expense when the charity is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

1.12 Retirement benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

FIX IT (UK) LTD

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2025

1 Accounting policies

(Continued)

1.13 Leases

Leases are classified as finance leases whenever the terms of the lease transfer substantially all the risks and rewards of ownership to the lessees. All other leases are classified as operating leases.

Assets held under finance leases are recognised as assets at the lower of the assets fair value at the date of inception and the present value of the minimum lease payments. The related liability is included in the balance sheet as a finance lease obligation. Lease payments are treated as consisting of capital and interest elements. The interest is charged to net income/(expenditure) for the year so as to produce a constant periodic rate of interest on the remaining balance of the liability.

1.14 Donated goods

Donated goods are recognised as income at fair value upon receipt, provided that the value can be measured reliably and is material. Where it is impractical to estimate fair value, donated goods are recognised on sale.

2 Critical accounting estimates and judgements

In the application of the charity’s accounting policies, the trustees may be required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

No material estimates were required to be made in these financial statements.

3 Income from donations and legacies

Unrestricted Unrestricted
funds funds
2025 2024
£ £
Donations and gifts - 600
Sale of donated assets - 1,300
- 1,900

FIX IT (UK) LTD

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 AUGUST 2025

4 Income from charitable activities
Unrestricted Unrestricted
funds funds
2025 2024
£ £
Charitable activities
Services provided under contract 1,131,538 955,953
Ancillary trading income 371 -
1,131,909 955,953
5 Income from investments
Unrestricted Unrestricted
funds funds
2025 2024
£ £
Interest receivable 3,938 3,959

FIX IT (UK) LTD

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2025

6 Expenditure on charitable activities

RESTATED
Charitable Charitable
activities activities
2025 2024
£ £
Direct costs
Staff costs 520,169 396,923
Depreciation and impairment 48,818 19,604
Teaching expenses 31,024 19,464
Accreditation fees 7,327 9,531
Consultancy costs 3,975 2,040
Learner rewards 3,486 1,767
Staff uniform 2,005 1,334
Cleaning and laundry 5,084 3,179
Student bursaries 34,091 27,048
Staff training 8,912 2,933
Volunteer expenses 340 -
665,231 483,823
Share of support and governance costs (see note 9)
Support 295,687 252,975
Governance 22,971 10,701
983,889 747,499
Analysis by fund
Unrestricted funds 983,889 747,499

7 Description of charitable activities

Charitable activities

The charity's principal activity is to work with young people who face a variety of complex challenges and to assist them in improving their life chances. The charity uses the attraction of working with motor vehicles to engage and motivate young people and to give them the opportunity to engage in functional maths and English, STEM technologies and life and work skills, with the aim of assisting them to move into further training, education or employment.

In order to meet these charitable objectives, the charity's main source of income is from contracts with local authorities and schools to provide support services to young people.

8 Grants payable

The Charity provides student bursaries to post-16 learners, to assist with education-related costs. These amounts are non-repayable.

The total amount of bursaries paid in the year was £34,091 (2024 - £27,048).

FIX IT (UK) LTD

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2025

9 Support costs

Support costs
Governance
costs
£
£
Staff costs
132,632
-
Rent, rates and premises
expenses
49,249
-
Insurance
10,099
-
Telephone
14,743
-
Light and heat
10,135
-
Postage, printing and
stationery
1,715
-
IT and computer costs
16,186
-
Bank charges
791
-
Sundry expenses
60,137
-
Audit fee (2024
Independent examination)
-
11,820
Accountancy and payroll
-
7,879
Governance services
-
3,272
295,687
22,971
Analysed between
Charitable activities
295,687
22,971		 RESTATED
RESTATED
RESTATED
2025 Support costs
Governance
costs
2024
£
£
£
£
132,632
114,592
-
114,592
49,249
48,110
-
48,110
10,099
7,644
-
7,644
14,743
12,456
-
12,456
10,135
9,284
-
9,284
1,715
2,029
-
2,029
16,186
8,453
-
8,453
791
678
-
678
60,137
49,729
-
49,729
11,820
-
1,000
1,000
7,879
-
7,089
7,089
3,272
-
2,612
2,612
318,658
252,975
10,701
263,676
318,658
252,975
10,701
263,676		 RESTATED
RESTATED
RESTATED
2025 Support costs
Governance
costs
2024
£
£
£
£
132,632
114,592
-
114,592
49,249
48,110
-
48,110
10,099
7,644
-
7,644
14,743
12,456
-
12,456
10,135
9,284
-
9,284
1,715
2,029
-
2,029
16,186
8,453
-
8,453
791
678
-
678
60,137
49,729
-
49,729
11,820
-
1,000
1,000
7,879
-
7,089
7,089
3,272
-
2,612
2,612
318,658
252,975
10,701
263,676
318,658
252,975
10,701
263,676
263,676
263,676

Support costs have been restated in 2024 to show a reclassification of some staff costs, to show them as support costs.

10 Net movement in funds
Net movement in funds 2025 2024
£ £
The net movement in funds is stated after charging/(crediting):
Fees payable to the charity's auditor/independent examiner:
- for the audit/independent examination of the charity's financial statements 11,820 1,000
- for other financial services - 6,089
Depreciation of owned tangible fixed assets 48,818 19,604
Loss on disposal of tangible fixed assets 4,089 -
Operating lease charges 86,906 71,798

11 Trustees

None of the trustees (or any persons connected with them) received any remuneration or benefits from the charity during the year and no expenses were claimed or paid to any of the trustees, other than disclosed on note 25.

FIX IT (UK) LTD

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2025

12 Employees

The average monthly number of employees during the year was:

Total staff numbers
Employment costs
Wages and salaries
Social security costs
Pension costs - defined contribution		 2025
Number
20
2025
£
592,187
50,255
10,359
652,801		 2024
Number
18
2024
£
465,400
36,951
9,164
511,515

Redundancy and termination payments totalling £16,452 were made in the reporting period, being £5,952 of statutory redundancy pay and £10,500 of ex-gratia settlements. These payments have been funded from unrestricted general funds.

There were no employees whose annual remuneration was more than £60,000.

Remuneration of key management personnel

The charity is governed by its trustees, who are unpaid. They have delegated the day-to-day responsibility for management of the charity to a manager and deputy manager. Their total combined salary costs, including employers' national insurance and pension contributions in the financial year to 31 August 2025 was £115,409 (2024 - £103,307).

13 Other expenditure

Unrestricted Unrestricted
funds funds
2025 2024
£ £
Net loss on disposal of tangible fixed assets 4,089 -

14 Taxation

The charity is exempt from taxation on its activities because all its income is applied for charitable purposes.

FIX IT (UK) LTD

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 AUGUST 2025

15
Tangible fixed assets
Plant and
equipment
Fixtures and
fittings
Computers Motor vehicles
£
£
£
£
Cost
At 1 September 2024
8,382
233,567
20,673
3,300
Additions
10,918
100,386
8,673
4,620
Disposals
-
(22,485)
(3,117)
(500)
At 31 August 2025
19,300
311,468
26,229
7,420
Depreciation and impairment
At 1 September 2024
1,112
74,005
9,635
1,085
Depreciation charged in the year
2,378
41,835
2,851
1,754
Eliminated in respect of disposals
-
(19,005)
(2,767)
(241)
At 31 August 2025
3,490
96,835
9,719
2,598
Carrying amount
At 31 August 2025
15,810
214,633
16,510
4,822
At 31 August 2024
7,270
159,562
11,038
2,215
16
Stocks
2025
£
Raw materials and consumables
500
17
Debtors
2025
Amounts falling due within one year:
£
Trade debtors
-
Prepayments and accrued income
3,434
3,434		 Total
£
265,922
124,597
(26,102)
364,417
85,837
48,818
(22,013)
112,642
251,775
180,085
2024
£
500
2024
£
166,083
2,272
168,355

FIX IT (UK) LTD

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2025

18 Finance lease obligations

Future minimum lease payments due under finance leases:

Within one year
Within two and five years		 2025
£
3,962
3,963
7,925		 2024
£
3,962
7,925
11,887

It is the company's policy to lease certain equipment under finance leases. The average lease term is 5 years. All leases are on a fixed repayment basis and no arrangements have been entered into for contingent rental payments.

19 Creditors: amounts falling due within one year

19
Creditors: amounts falling due within one year
Notes
Obligations under finance leases
18
Other taxation and social security
Deferred income
21
Trade creditors
Accruals
20
Creditors: amounts falling due after more than one year
Notes
Obligations under finance leases
18
21
Deferred income
Arising from Invoiced income deferred
Deferred income is included in the financial statements as follows:
Deferred income is included within:
Current liabilities		 2025
£
3,962
14,110
-
11,141
11,820
41,033
2025
£
3,963
2025
£
-
2025
£
-		 2024
£
3,962
10,825
166,086
7,171
-
188,044
2024
£
7,925
2024
£
166,086
2024
£
166,086

FIX IT (UK) LTD

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 AUGUST 2025

21
Deferred income
Movements in the year:
Deferred income at 1 September 2024
Released from previous periods
Resources deferred in the year
Deferred income at 31 August 2025
22
Retirement benefit schemes
Defined contribution schemes
Charge to profit or loss in respect of defined contribution schemes		 (Continued)
2025
2024
£
£
166,086
147,723
(166,086)
(147,723)
-
166,086
-
166,086
2025
2024
£
£
10,359
9,164

The charity operates a defined contribution pension scheme for all qualifying employees. The assets of the scheme are held separately from those of the charity in an independently administered fund.

23 Unrestricted funds

The unrestricted funds of the charity comprise the unexpended balances of donations and grants which are not subject to specific conditions by donors and grantors as to how they may be used. These include designated funds which have been set aside out of unrestricted funds by the trustees for specific purposes.

At 1 September
2024
£
General funds
280,768
Previous year:
At 1 September
2023
£
General funds
66,455		 Incoming
resources
£
1,135,847
Incoming
resources
£
961,812		 Resources
expended
At
£
(987,978)
Resources
expended
At
£
(747,499)		 31 August
2025
£
428,637
31 August
2024
£
280,768

FIX IT (UK) LTD

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2025

24 Operating lease commitments

Lessee

The operating leases represent rentals due to third parties for various equipment used by the charity, as well as the charity's premises and are negotiated to allow the charity to manage its cash flow. The lease on the premises was negotiated over a term of 10 years and includes a provision for upward rent reviews. There are options in place for the charity to end the lease, giving six months' notice.

At the reporting end date the charity had outstanding commitments for future minimum lease payments under noncancellable operating leases, which fall due as follows:

cancellable operating leases, which fall due as follows:
Within one year
Between two and five years
In over five years		 RESTATED
2025
2024
£
£
58,493
45,028
83,158
54,619
25,212
9,417
166,863
109,064
109,064

25 Related party transactions

Transactions with related parties

During the year the charity entered into the following transactions with related parties:

Matthew Keefe, who was a trustee until his resignation on 4 November 2024, carried out HR consultancy work for the charity during the year to 31 August 2025 via a limited company of which he was the sole director and shareholder. The amount charged to the charity by that company for work done to the date of his resignation was £1,635 (2024 - £1,740)

FIX IT (UK) LTD

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 AUGUST 2025

26 Cash generated from operations 2025 2024
£ £
Surplus for the year 147,869 214,313
Adjustments for:
Investment income recognised in statement of financial activities (3,938) (3,959)
Loss on disposal of tangible fixed assets 4,089 -
Depreciation and impairment of tangible fixed assets 48,818 19,604
Movements in working capital:
Decrease/(increase) in debtors 164,921 (22,951)
Increase/(decrease) in creditors 19,075 (37,658)
(Decrease)/increase in deferred income (166,086) 18,363
Cash generated from operations 214,748 187,712
27 Analysis of changes in net funds
At 1 September Cash flows At 31 August 2025
2024
£ £ £
Cash at bank and in hand 127,797 90,127 217,924
Obligations under finance leases (11,887) 3,962 (7,925)
115,910 94,089 209,999

Fix It UK Ltd Unit 6&7 Rosebridge Ind Est Moss Street Springview Wigan WN3 4TA

William Guy Blake ACA Godfrey Wilson Limited Chartered Accountants & Statutory Auditors 5th Floor Mariner House 62 Prince Street Bristol BS1 4QD

18 May 2026

Dear Guy,

Letter of Representations on the Financial Statements for the Year Ended 31 August 2025

This representation letter is provided in connection with your audit of the financial statements of the charity for the year ended 31 August 2025.

We confirm that the following representations are made on the basis of enquiries of the trustees, management and staff with relevant knowledge and experience (and, where appropriate, of inspection of supporting documentation) sufficient to satisfy ourselves that we can properly make each of the following representations to you:

  1. We have fulfilled our responsibilities as trustees, as set out in the terms of your engagement letter dated 25 February 2026, under the Companies Act 2006 for preparing financial statements, in accordance with applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102: The Financial Reporting Standard applicable in the UK and Republic of Ireland (United Kingdom Generally Accepted Accounting Practice).

We confirm that in our opinion the financial statements give a true and fair view and in particular that where any additional information must be disclosed in order to give a true and fair view that information has in fact been disclosed. We confirm that the selection and application of the accounting policies used in the preparation of the financial statements are appropriate, and we approve these accounts for the year ended 31 August 2025.

  1. We confirm that all accounting records have been made available to you for the purpose of your audit, in accordance with your terms of engagement, and that all the transactions undertaken by the charity have been properly reflected and recorded in the accounting records. All other records and related information, including minutes of all management, trustees’ and members’ meetings, have been made available to you. We have given you unrestricted access to persons within the charity in order to obtain audit evidence and have provided any additional information that you have requested for the purposes of your audit.

  2. We acknowledge that it is a criminal offence to make a false statement in this regard, and where any director either makes a false statement; is aware that the statement is false; is reckless in preventing this statement; or fails to take reasonable steps to prevent the

Charity no. 1105320 Company no: 05049547 Registered in: England and Wales Registered Office: 41 Bridgeman Terrace, Wigan WN1 1TT

trustees’ report from being approved, we acknowledge that each director will be guilty of a criminal offence.

  1. We confirm the charity has satisfactory title to all assets and there are no liens or encumbrances on the assets, except for those disclosed in the financial statements.

  2. We confirm that significant assumptions used by us in making accounting estimates, including those measured at fair value, are reasonable. We confirm that we have no plans or intentions that may materially alter the carrying value and where relevant the fair value measurements or classification of assets and liabilities reflected in the financial statements.

  3. We confirm that the charity has no liabilities or contingent liabilities other than those disclosed in the financial statements.

  4. We confirm that all known actual or possible litigation and claims whose effects should be considered when preparing the financial statements have been disclosed to you and accounted for and disclosed in accordance with the applicable financial reporting framework.

  5. We confirm that there have been no events since the balance sheet date which require disclosing or which would materially affect the amounts in the financial statements, other than those already disclosed or included in the financial statements.

  6. We confirm that we are aware that a related party of the charity is a person or organisation which either (directly or indirectly) controls, has joint control of, or significantly influences the charity or vice versa and as a result will include: trustees/directors, other key management, close family and other business interests of the previous. We confirm that the related party relationships and transactions set out in appendix 1 are a complete list of such relationships and transactions and that we are not aware of any further related parties or transactions.

  7. We confirm that the charity neither had, at any time during the year, any arrangement, transaction or agreement to provide credit facilities (including advances and credits granted by the charity) for trustees, nor provided guarantees of any kind on behalf of the trustees.

  8. We confirm that the charity has not contracted for any capital expenditure other than as disclosed in the financial statements.

  9. We confirm that the charity has complied with all aspects of contractual agreements that could have a material effect on the financial statements in the event of non-compliance.

  10. We confirm that we are not aware of any possible or actual instance of noncompliance with those laws and regulations which provide a legal framework within which the charity conducts its activities and which are central to the charity’s ability to conduct its activities, except as explained to you and as disclosed in the financial statements.

  11. We acknowledge our responsibility for the design, implementation and maintenance of internal controls to prevent and detect fraud. We confirm that we have disclosed to you the results of our risk assessment of the risk of fraud in the organisation. We have disclosed to you the following deficiencies in internal control of which we are aware: There is no dual authorisation control on the charity’s bank accounts.

  12. We confirm that there have been no actual or suspected instances of fraud involving trustees, management or employees who have a significant role in internal control or that

Charity no. 1105320 Company no: 05049547 Registered in: England and Wales Registered Office: 41 Bridgeman Terrace, Wigan WN1 1TT

could have a material effect on the financial statements. We also confirm that we are not aware of any allegations of fraud by trustees, former trustees, employees, former employees, regulators or others.

  1. We confirm that, in our opinion, the charity’s financial statements should be prepared on the going concern basis on the grounds that current and future sources of funding or support will be more than adequate for the charity’s needs. In reaching this conclusion, we have taken into account all relevant matters of which we are aware, and have considered a period of at least one year from the date on which the financial statements will be approved.

  2. We confirm that in our opinion the effects of uncorrected misstatements are immaterial, both individually and in aggregate, to the financial statements as a whole. A list of the uncorrected misstatements is set out in the management letter.

  3. We confirm that we are not aware of any matters of material significance that should be reported to regulators. We confirm that all correspondence with the Charity Commission has been made available to you.

  4. We confirm that all grants, donations and other income, including those subject to special terms or conditions or received for restricted purposes, have been notified to you. There have been no breaches of terms or conditions during the period regarding the application of such income.

  5. We acknowledge our legal responsibilities regarding disclosure of information to you as auditors and confirm that: (a) so far as each trustee is aware, there is no relevant audit information of which you as auditors are unaware; and (b) each trustee has taken all the steps that they ought to have taken as a trustee to make themselves aware of any relevant audit information and to establish that you are aware of that information.

  6. We acknowledge that it is a criminal offence to knowingly or recklessly make you as an auditor, a statement (oral or written) that conveys, or purports to convey, information or explanations that you require in your capacity as auditor, or are entitled to require, that is misleading, false or deceptive in a material particular.

Yours sincerely

Keith Cunliffe

Councillor K Cunliffe – Chair of the trustees For and on behalf of the trustees of Fix It (UK) Ltd

Charity no. 1105320 Company no: 05049547 Registered in: England and Wales Registered Office: 41 Bridgeman Terrace, Wigan WN1 1TT

Appendix 1: Summary of Related Parties

Connected Organisation Name Nature of Connection

Keefe and Associates Ltd Matthew Keefe Trustee (resigned 10 October 2024) provided HR consultancy services to Fix It (UK) Ltd

Charity no. 1105320 Company no: 05049547 Registered in: England and Wales Registered Office: 41 Bridgeman Terrace, Wigan WN1 1TT