## Unique Ways
Charity number 1109413
A company limited by guarantee number 05098716
## Annual Report and Financial Statements
for the year ended 31 March 2025
## Unique Ways
Annual Report and Financial Statements for the year ended 31 March 2025
|**Contents**|**Page**|
|---|---|
|Trustees' report|2 to 6|
|Examiner's report|7|
|Statement of financial activities|8|
|Balance sheet|9|
|Notes to the accounts|10 to 17|
## **Prepared by West Yorkshire Community Accountancy Service CIO**
1
## Unique Ways
## Trustees' report for the year ended 31 March 2025
## **Reference and administrative details of the charity, its trustees and advisors**
|The trustees during the financial year and up to and including the date the report was approved were:|The trustees during the financial year and up to and including the date the report was approved were:|The trustees during the financial year and up to and including the date the report was approved were:|
|---|---|---|
|**Name**|**Position**|**Dates**|
|Vikki Darby|Chair||
|Jemma Enright|Vice Chair||
|Emma Poyser-Buxton|Safeguarding Lead||
|Laura Hall||Appointed 9 June 2025|
|Richard Hall||Appointed 9 June 2025|
|Alison Fielden||Resigned 18 September 2024|
|Shona Walsh|Company Secretary||
|**Charity number**|1109413|Registered in England and Wales|
|**Company number**|05098716|Registered in England and Wales|
|**Registered and principal address**|**Bankers**||
|Hanson Lane Enterprise Centre|Cooperative Bank|Barclays Bank PLC|
|Hanson Lane|PO Box 250|1 Churchill Place|
|Halifax|Skelmersdale|London|
|HX1 5PG|WN8 6WT|E14 5HP|
|**Independent examiner**|||
|Rhys North ACA|||
|**West Yorkshire Community Accountancy Service CIO**|||
|Stringer House|||
|34 Lupton Street|||
|Leeds|||
|LS10 2QW|||
## **Structure, governance and management**
The charity is a company limited by guarantee and was formed on 8 April 2004. It is governed by a memorandum and articles of association, dated 8 April 2004, amended by special resolutions dated 4 April 2005, 11 July 2011, 10 August 2011, 29 October 2014 and 16 November 2016. The liability of the members in the event of the company being wound up is limited to a sum not exceeding £1.
## **Method of recruitment and appointment of trustees**
The trustees of the charity are also the directors for the purposes of company law and are appointed by the members at the AGM. One third of trustees must retire at each AGM, those longest in office retiring first and the choice between any of equal service being made by drawing lots. A retiring trustee who is eligible under Article 3 3 may be reappointed.
2
## Unique Ways
## Trustees' report (continued) for the year ended 31 March 2025
## **Objectives and activities**
## **The charity's objects**
To provide relief and support to children with disabilities and/or special educational need, their parents and carers by working in partnership with all agencies providing services and support to said persons with the object of improving services and promoting positive access, social inclusion, protection and wellbeing of such persons.
## **The charity's main activities**
The main activities of Unique Ways fall broadly under the banner of services and activities that have a benefit to and improve outcomes for families of disabled children and young people.
This is principally achieved through the delivery of a range of projects, representing the views of families with statutory agencies and creating services that are based upon needs identified by families of disabled children and young people.
## **Public benefit statement**
In setting our objectives and planning our activities our Trustees have given serious consideration to the Charity Commission’s general guidance on public benefit and in particular to work together with the families and carers of disabled children and young people to create positive change in their daily lives.
## **Achievements and performance Service Offer:-**
Unique Ways provides 13 free services for Parent Carer Members of the charity.
Specialist one to one support:
Education Support (SEND Navigator).
Family Hubs Support (Family Hubs Navigator).
Form Filling Support (Volunteer – limited availability).
Membership Support (Membership Practitioner).
Sleep Support (Sleep Practitioner).
Training Courses and Workshops.
Peer Support Sessions (coffee mornings, afternoon teas and coffee evenings).
Sensory toy library.
Book library.
## Max Card provider (family discount card).
Membership communications.
Targeted signposting.
Family Voice Calderdale (the Parent Carer Forum for Calderdale).
3
## Unique Ways
## Trustees' report (continued) for the year ended 31 March 2025
## **Achievements and performance (continued)**
## **Introduction of new services**
Education Support Service (SEND Navigator)
In October 2024, due to funding secured from the ‘Change’ Programme via the Local Authority, we were able to introduce a new service – Education Support Service. This service supports Parent Carers in navigating the complex world of SEND education and SEN support in mainstream schools
Family Hubs Support Service (Family Hubs Navigator)
In February 2025, due to funding secured from the National Family Hubs Programme via the Local Authority, we were able to introduce a new service – Family Hubs Navigator Service. There are now 15 Family Hub Centres throughout the borough of Calderdale.
The role of the Family Hubs Navigator is to create links and improve the SEND offer for families accessing Unique Ways and/or the network of Family Hubs, helping more families to understand and access the support available.
## **Staff:**
Form Filling Support Service (Practitioner)
The Practitioner left on maternity leave in August 2024. There was gap in service provision until appointments could be offered.
## Membership Support Service (Practitioner)
The Practitioner left in December 2024 after 3.5 years with the charity. The Trustees and staff would like to thank and acknowledge the contribution of Nicola Hanson in supporting the Parent Carer Members of the charity.
4
## Unique Ways
## Trustees' report (continued) for the year ended 31 March 2025
## **Achievements and performance continued**
## **Parent Carer quote from 2024 – 2025**
_Hi Unique Ways,_
_Firstly, I would like to thank you personally for all your support, you've been absolutely amazing and a true credit to the charity world in Calderdale._
_Initially, once we had received my son’s autism diagnosis I were so overwhelmed and I didn't know where to even start as it were all so new to myself. I'm really glad I picked up the phone and rung you at Unique Ways._
_I recall contacting you for the first time, and you were so calm and helpful over the phone and gave me lots of information and reassurances, this absolutely gave me the confidence and peace of mind that I'm not alone and there is support in place for families that may be experiencing similar situations to ourselves. The information you had provided were spot on! You also recommended for me to attend a course which you host._
_The course in question was fantastic, it was very informative and helpful I cannot put in to words how much I appreciate your support and how much this helped my family and gave us the confidence and knowledge to deal with any future situations that may arise._
_Again, I want to thank you all for your kindness and help, you've been an absolute pleasure to deal with during this period for me and family”._
_Parent Carer quote – March 2025_
## **Financial review**
The net income for the year was £38,377, including net expenditure of £28,648 on unrestricted funds and net income of £67,025 on restricted funds, after transfers.
## **Reserves policy**
The charity's free reserves, excluding fixed assets, at the year end were £53,743.
The Trustees have established a level of reserves (that is, those funds that are freely available) that the Charity should have. The reserves are required to operate and meet the Charity's objective for three months should they no longer receive any grants or funding, and to cover committed capital expenditure. The Trustees have agreed to adopt reserves range from £60,000 - £120,000.
5
## Unique Ways Trustees' report (continued) for the year ended 31 March 2025
## **Statement of trustees' responsibilities**
The trustees (who are also the directors for the purposes of company law) are responsible for preparing the Trustees report and the financial statements in accordance with the applicable law and UK Accounting Standards.
Company law requires the trustees to prepare financial accounts for each financial year which give a true and fair view of the state of affairs of the charitable company and of the incoming resources and application of resources, including the income and expenditure, of the charitable company for the year. In preparing these financial statements, the trustees are required to:
select suitable accounting policies and apply them consistently;
observe the methods and principles in the Charities SORP;
make judgements and estimates that are reasonable and prudent;
state whether applicable UK accounting standards have been followed, subject to any material departures disclosed and explained in the financial statements;
prepare the accounts on a going concern basis unless it is inappropriate to presume that the charitable company will continue in operation.
The trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charitable company and to enable them to ensure that the financial accounts 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.
This report has been prepared in accordance with the Statement of Recommended Practice: Accounting and Reporting by Charities (Charities SORP (FRS102)), and in accordance with the special provisions of the Companies Act 2006 relating to small companies.
Approved by the board of trustees on 8/12/2025
Richard Hall (Trustee)
6
## Unique Ways
## Independent examiner's report to the trustees of Unique Ways
I report to the charity trustees on my examination of the accounts of the charitable company for the year ended 31 March 2025, which are set out on pages 8 to 17.
## **Responsibilities and basis of report**
As the charity's trustees of the charitable company (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 ('the 2006 Act').
Having satisfied myself that the accounts of the charitable company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity's accounts as carried out under section 145 of the Charities Act ('the 2011 Act'). In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act.
## **Independent examiner's statement**
I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:
- 1 accounting records were not kept in respect of the company as required by section 386 of the 2006 Act; or 2 the accounts do not accord with those records; or
- 3 the accounts do not comply with the accounting requirements of section 396 of the 2006 Act other than any requirement that the accounts give a 'true and fair view' which is not a matter considered as part of an independent examination; or
- 4 the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities [applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)].
I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.
Rhys North ACA
13/12/2025
## **West Yorkshire Community Accountancy Service CIO**
Stringer House 34 Lupton Street Leeds LS10 2QW
7
## Unique Ways
## Statement of Financial Activities
## (including summary income and expenditure account) for the year ended 31 March 2025
|Notes
2025
Unrestricted
funds
£
**Income from:**
Grants and donations
(2)
27,648
Contracts and service level agreements
87,701
Donated services
1,219
Fundraising income
3,528
Bank interest
844
Other income
2,060
**Total income**
123,000
**Expenditure on:**
Salaries, NIC and pensions
(3)
73,994
Payroll and DBS charges
493
Other staffing costs
306
Staff training
277
Trainer and practitioner fees
31,171
Rent and rates
12,628
Utilities
3,638
Cleaning and renewals
1,271
Insurance
2,270
Office and general running costs
2,137
Independent examination
1,800
Photocopying
2,368
Telephone and internet
4,802
Promotion and publicity
-
Room hire
-
Stationery, postage and software
1,767
Activities and events
2,135
Fundraising expenditure
1,181
Depreciation
1,226
Website and IT costs
7,705
**Total expenditure**
151,169
**Net income / (expenditure)**
(28,169)
Other gains/(losses)
(4)
(479)
**Net movement in funds**
(28,648)
**Fund balances brought forward**
80,124
**Fund balances carried forward**
(5)
51,476|2025
Restricted
funds
£
120,484
-
-
-
-
-
120,484
36,436
22
650
310
6,041
3,212
1,242
-
-
408
-
138
1,179
-
430
1,007
1,837
-
-
547
53,459
67,025
-
67,025
308
67,333|2025
Total
funds
£
148,132
87,701
1,219
3,528
844
2,060
243,484
110,430
515
956
587
37,212
15,840
4,880
1,271
2,270
2,545
1,800
2,506
5,981
-
430
2,774
3,972
1,181
1,226
8,252
204,628
38,856
(479)
38,377
80,432
118,809|2024
Total
funds
£
25,523
101,619
-
2,864
677
211
130,894
91,901
340
1,330
791
18,849
15,840
6,800
1,754
1,323
3,610
1,782
2,926
4,837
544
2,110
4,957
3,503
1,549
2,756
3,074
170,576
(39,682)
(152)
(39,834)
120,266
80,432|
|---|---|---|---|
All incoming resources and resources expended derive from continuing activities.
8
## Unique Ways Balance sheet
|as at 31 March 2025
2025
Unrestricted
£
**Fixed assets**
Tangible assets
(6)
1,692
**Total fixed assets**
1,692
**Current assets**
Debtors and prepayments
(7)
13,731
Cash at bank and in hand
(8)
58,280
**Total current assets**
72,011
**Current liabilities:**
**amounts falling due within one year**
Creditors and accruals
(9)
18,268
**Total current liabilities**
18,268
**Net current assets / (liabilities)**
53,743
**Total assets less current liabilities**
55,435
**Creditors: amounts falling due after one year**
(10)
3,959
**Net assets**
51,476
**Funds**
Unrestricted funds
51,476
Restricted funds
-
**Total funds**
51,476|2025
Restricted
£
-
-
176
67,264
67,440
107
107
67,333
67,333
-
67,333
-
67,333
67,333|2025
Total
£
1,692
1,692
13,907
125,544
139,451
18,375
18,375
121,076
122,768
3,959
118,809
51,476
67,333
118,809|2024
Total
£
1,850
1,850
30,360
67,312
97,672
11,395
11,395
86,277
88,127
7,695
80,432
80,124
308
80,432|
|---|---|---|---|
For the year ending 31 March 2025 the charitable company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the charitable company to obtain an audit of its accounts for the year in question in accordance with section 476. The trustees (who are also the directors for the purposes of company law) acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies’ regime and with FRS 102 (effective January 2019).
The financial statements were approved by the board of trustees on 8/12/2025
Richard Hall (Trustee)
9
## Unique Ways
## Notes to the accounts
## for the year ended 31 March 2025
## **1 Accounting policies**
## **Basis of accounting**
These accounts have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant note(s) to these accounts. The financial statements have been prepared in accordance with the Statement of Recommended Practice: Accounting and Reporting by 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) and with the Charities Act 2011.
The charity constitutes a public benefit entity as defined by FRS 102.
There has been no change to the accounting policies since last year. No changes have been made to the accounts for previous years.
## **Going concern**
The trustees are satisfied that there are no material uncertainties about the charity's ability to continue.
## **Incoming resources**
All incoming resources are included in the Statement of Financial Activities (SOFA) when the charity becomes entitled to the resources, if it is more likely than not that the trustees will receive the resources and the monetary value can be measured with sufficient reliability.
## **Grants and donations**
Grants and donations are only included in the SOFA when the charity has unconditional entitlement to the resources.
Where grants are related to performance and specific deliverables, they are accounted for as the charity earns the right to consideration by its performance.
Donated assets, facilities or services are valued at their estimated value to the charity. This is the price that the charity estimates it would pay in the open market for equivalent items; or services and facilities of equivalent utility to the charity.
## **Expenditure and liabilities**
Expenditure is recognised on an accrual basis as a liability is incurred. Liabilities are recognised where it is more likely than not that there is a legal or constructive obligation committing the charity to pay out the resources and the amount of the obligation can be measured with reasonable certainty.
## **Taxation**
As a charity the organisation benefits from rates relief and is generally exempt from income tax and capital gains tax but not from VAT. Irrecoverable VAT is included in the cost of those items to which it
## **Tangible fixed assets**
Tangible fixed assets costing more than £500 are capitalised and included at cost including any incidental expenses of acquisition. Gifted assets are shown at the value to the charity on receipt. Depreciation is provided on all tangible fixed assets at rates calculated to write off the cost on a straight line basis over their expected useful economic lives as follows: Fixtures, fittings and equipment over 5 years
## **Pensions**
The charity operates a defined contribution scheme for the benefit of its employees. The costs of contributions are recognised in the year they are payable.
10
## Unique Ways
## Notes to the accounts
## for the year ended 31 March 2025
## **1 Accounting policies continued**
## **Fund accounting**
Unrestricted funds are available for use at the discretion of the trustees in furtherance of the general objectives of the charity.
Restricted funds are subjected to restrictions on their expenditure imposed by the donor or through the terms of an appeal.
Further explanation of the nature and purpose of each fund is included in the notes to the accounts.
## **Leases**
Rents under operating leases are charged on a straight line basis over the lease term or to an earlier date if the lease can be determined without financial penalty.
11
## Unique Ways
## Notes to the accounts continued
## for the year ended 31 March 2025
|**2 Grants and donations**
2025
Unrestricted
funds
£
Community Foundation for Calderdale (CFFC)
-
Contact a Family
-
Sir George Martin Trust
-
Calderdale Metropolitan Borough Council (CMBC)
-
West Yorkshire Combined Authority (WYCA)
-
Postcode Neighbourhood Trust
25,000
Other donations
2,648
27,648
**3 Staff costs and numbers**
Gross salaries
Social security costs
Employment allowance
Pensions
Life assurance and scheme expenses|2025
Restricted
funds
£
-
17,477
-
93,081
9,926
-
-
120,484|2025
Total
funds
£
-
17,477
-
93,081
9,926
25,000
2,648
148,132
2025
£
101,155
7,930
(5,000)
5,244
1,101
110,430|2024
Total
funds
£
1,617
18,215
3,000
-
-
-
2,691
25,523
2024
£
85,626
6,105
(5,000)
4,279
891
91,901|
|---|---|---|---|
The average number of employees during the year was 6.4, being an average of 4.4 full time equivalent (2024: 4.6, 3 FTE). There were no employees with emoluments above £60,000.
|**Defined contribution pension scheme**|2025|2024|
|---|---|---|
||£|£|
|Costs of the scheme to the charity for the year|5,244|4,279|
|Amount of any contributions outstanding at the year end|544|-|
12
## Unique Ways
## Notes to the accounts continued
## for the year ended 31 March 2025
## **4 Pension**
## **Scheme: TPT Retirement Solutions - Career Average Revalued Earnings Pension**
The company participates in the scheme, a multi-employer scheme which provides benefits to some 36 non-associated employers. The scheme is a defined benefit scheme in the UK.
It is not possible for the company to obtain sufficient information to enable it to account for the scheme as a defined benefit scheme. Therefore it accounts for the scheme as a defined contribution scheme.
The scheme is subject to the funding legislation outlined in the Pensions Act 2004 which came into force on 30 December 2005. This, together with documents issued by the Pensions Regulator and Technical Actuarial Standards issued by the Financial Reporting Council, set out the framework for funding defined benefit occupational pension schemes in the UK.
The scheme is classified as a 'last-man standing arrangement'. Therefore the company is potentially liable for other participating employers' obligations if those employers are unable to meet their share of the scheme deficit following withdrawal from the scheme. Participating employers are legally required to meet their share of the scheme deficit on an annuity purchase basis on withdrawal from the scheme.
A full actuarial valuation for the scheme was carried out at 30 September 2022. This valuation showed assets of £49.6m, liabilities of £57.1m and a deficit of £7.5m. To eliminate this funding shortfall, the Trustee has asked the participating employers to pay additional contributions to the scheme as follows:
## **Deficit contributions**
From 1 April 2024 to 31 March 2027: (payable monthly and increasing by 3.0% each year on 1st April)
£1,672,000 per annum
Note that the scheme’s previous valuation was carried out with an effective date of 30 September 2019. This valuation showed assets of £79m, liabilities of £93.9m and a deficit of £14.9m. To eliminate this funding shortfall, the Trustee asked the participating employers to pay additional contributions to the scheme as follows:
## **Deficit contributions**
From 1 April 2024 to 31 March 2027:
£1,530,000 per annum
(payable monthly and increasing by 3.0% each year on 1st April)
The recovery plan contributions are allocated to each participating employer in line with their estimated share of the scheme liabilities.
Where the scheme is in deficit and where the company has agreed to a deficit funding arrangement the company recognises a liability for this obligation. The amount recognised is the net present value of the deficit reduction contributions payable under the agreement that relates to the deficit. The present value is calculated using the discount rate detailed in these disclosures. The unwinding of the discount rate is recognised as a finance cost.
|**Present values of provision**|2025|2024|
|---|---|---|
||£
|£|
|Present value of provision at 31 March|8,174|11,787|
13
## Unique Ways
## Notes to the accounts continued for the year ended 31 March 2025
## **4 Pension (continued)**
|**Pension (continued)**||||
|---|---|---|---|
|||Period Ending|Period Ending|
|**Reconciliation of opening and closing provisions**||31/03/2025|31/03/2024|
|||£|£|
|Provision at start of period||11,787|15,221|
|Unwinding of the discount factor (interest expense)||474|697|
|Deficit contribution paid||(4,092)|(3,586)|
|Remeasurements - impact of any change in assumptions||5|37|
|Remeasurements - amendments to the contribution schedule||-|(582)|
|Provision at end of period||8,174|11,787|
|**Income and expenditure impact**||2025|2024|
|Interest expense||474|697|
|Remeasurements - impact of any change in assumptions||5|37|
|Remeasurements – amendments to the contribution schedule||-|(582)|
|**Assumptions**||||
||31-Mar-25|31-Mar-24|31-Mar-23|
||% per annum|% per annum|% per annum|
|Rate of discount|4.88|4.95|5.18|
The discount rates shown above are the equivalent single discount rates which, when used to discount the future recovery plan contributions due, would give the same results as using a full AA corporate bond yield curve to discount the same recovery plan contributions.
## **Additional information**
The following schedule details the deficit contributions agreed between the company and the scheme at each year end period:
## **Deficit contributions schedule**
|Year|ending|31|March|31-Mar-25|31-Mar-24|31-Mar-23|
|---|---|---|---|---|---|---|
|||||£|£|£|
|Year|1|||4,215|4,092|3,586|
|Year|2|||4,341|4,215|3,694|
|Year|3|||-|4,341|3,805|
|Year|4|||-|-|3,919|
|Year|5|||-|-|2,018|
The company must recognise a liability measured as the present value of the contributions payable that arise from the deficit recovery agreement and the resulting expense in the income and expenditure account i.e. the unwinding of the discount rate as a finance cost in the period in which it arises.
It is these contributions that have been used to derive the company's balance sheet liability.
The liability of £8,174 is shown as a creditor in the accounts and is split between due within one year (£4,215) and more than one year (£3,959).
14
## Unique Ways
## Notes to the accounts continued for the year ended 31 March 2025
|**5 Restricted funds**
CMBC - Change Programme
CMBC - Outreach Navigator
CMBC - Preparing for Adulthood
CMBC - Send Navigator
CMBC - UKSPF
Contact a Family - DFE
WYCA - We take the Hit
CFFC - Cost of Living Fund|Balance b/f
£
-
-
-
-
-
-
-
308
308|Incoming
£
10,000
30,000
2,000
36,882
14,199
17,477
9,926
-
120,484|Outgoing
£
839
4,578
2,000
10,626
14,199
17,315
3,594
308
53,459|Transfers
£
-
-
-
-
-
-
-
-
-|Balance c/f
£
9,161
25,422
-
26,256
-
162
6,332
-
67,333|
|---|---|---|---|---|---|
## **Fund name**
CMBC - Change Programme CMBC - Outreach Navigator CMBC - Preparing for Adulthood
CMBC - Send Navigator
CMBC - UKSPF
Contact a Family - DFE
WYCA - We take the Hit
CFFC - Cost of Living Fund
## **Purpose of restriction**
To assist with the delivery of a change programme. Toward delivery of Family Hubs Navigator Service. To deliver support to families who have young adults with additional needs/disabilities helping them during transition periods.
To deliver support to families who have children/young people with Special Educational Needs and Disabilities.
To support the delivery of a self advocacy programme for parent carers including support with form filling. Contribution to the delivery of Family Voice Calderdale via an annual programme of support to Parent Carers.
To deliver training courses to parent carers who experience child to parent challenging behaviour and/or violence.
Towards support for cost of living, warm spaces project and membership and form filling services.
|**Tangible assets**
**Cost**
£
£
£
At 1 April 2024
-
-
-
Additions
-
-
-
At 31 March 2025
-
-
-
**Depreciation**
At 1 April 2024
-
-
-
Charge for year
-
-
-
At 31 March 2025
-
-
-
**Net book value**
At 31 March 2025
-
-
-
At 31 March 2024
-
-
-
Motor
vehicles
To deliver
training
courses to
Class 4|£
20,097
1,068
21,165
18,247
1,226
19,473
1,692
1,850
Fixtures,
fittings and
equipment|Total
£
20,097
1,068
21,165
18,247
1,226
19,473
1,692
1,850|
|---|---|---|
## **6 Tangible assets**
15
## Unique Ways
## Notes to the accounts continued
## for the year ended 31 March 2025
|**7 Debtors and prepayments**
Debtors
Prepayments
**8 Cash at bank and in hand**
Cash at bank
Cash in hand
**9 Creditors and accruals**
Creditors
Accruals
Taxation and social security
Other creditors
Deferred income
Pension scheme provision
**10 Creditors: amounts falling due after one year**
Pension scheme provision|2025
£
11,924
1,983
13,907
2025
£
125,344
200
125,544
2025
£
1,879
4,731
1,144
544
5,862
4,215
18,375
2025
£
3,959
3,959|2024
£
25,415
4,945
30,360
2024
£
63,905
3,407
67,312
2024
£
2,656
3,283
1,364
-
-
4,092
11,395
2024
£
7,695
7,695|
|---|---|---|
## **11 Related party transactions**
## **Trustee expenses**
No trustee received any expenses during this year or the previous year.
## **Trustee remuneration and benefits**
No trustee received any remuneration or benefit during this or the previous year.
## **Remuneration and benefits received by key management personnel**
The total employee benefits received by key management personnel were £46,212 (previous year: £44,607).
## **12 Operating leases**
|Within one year
In the second to fifth years inclusive
Expected future minimum lease payments over the remaining life of the
lease, analysed into the period in which the commitment falls due:|2025
£
16,786
12,136
28,922|2024
£
4,662
-
4,662|
|---|---|---|
16
## Unique Ways
## Statement of Financial Activities including comparatives for all funds (including summary income and expenditure account) for the year ended 31 March 2025
|2025
2024
Unrestricted Unrestricted
funds
funds
£
£
**Income**
Grants and donations
27,648
2,691
Contracts and SLAs
87,701
101,619
Donated services
1,219
-
Fundraising income
3,528
2,864
Bank interest
844
677
Other income
2,060
211
**Total income**
123,000
108,062
**Expenditure**
Salaries, NIC and pensions
73,994
63,456
Payroll and DBS charges
493
340
Other staffing costs
306
711
Staff training
277
691
Trainer and practitioner fees
31,171
15,849
Rent and rates
12,628
13,200
Utilities
3,638
5,968
Cleaning and renewals
1,271
1,754
Insurance
2,270
1,323
Office and general running costs
2,137
3,156
Independent examination
1,800
1,782
Photocopying
2,368
2,926
Telephone and internet
4,802
4,837
Promotion and publicity
-
364
Room hire
-
-
Stationery, postage and software
1,767
4,488
Activities and events
2,135
1,642
Fundraising expenditure
1,181
1,549
Depreciation
1,226
2,756
Website and IT costs
7,705
2,732
**Total expenditure**
151,169
129,524
**Net income / (expenditure)**
(28,169)
(21,462)
Other gains/(losses)
(479)
(152)
**Net movement in funds**
(28,648)
(21,614)
**Fund balances brought forward**
80,124
101,738
**Fund balances carried forward**
51,476
80,124|2025
Restricted
funds
£
120,484
-
-
-
-
-
120,484
36,436
22
650
310
6,041
3,212
1,242
-
-
408
-
138
1,179
-
430
1,007
1,837
-
-
547
53,459
67,025
-
67,025
308
67,333|2024
Restricted
funds
£
22,832
-
-
-
-
-
22,832
28,445
-
619
100
3,000
2,640
832
-
-
454
-
-
-
180
2,110
469
1,861
-
-
342
41,052
(18,220)
-
(18,220)
18,528
308|2025
Total
funds
£
148,132
87,701
1,219
3,528
844
2,060
243,484
110,430
515
956
587
37,212
15,840
4,880
1,271
2,270
2,545
1,800
2,506
5,981
-
430
2,774
3,972
1,181
1,226
8,252
204,628
38,856
(479)
38,377
80,432
118,809|2024
Total
funds
£
25,523
101,619
-
2,864
677
211
130,894
91,901
340
1,330
791
18,849
15,840
6,800
1,754
1,323
3,610
1,782
2,926
4,837
544
2,110
4,957
3,503
1,549
2,756
3,074
170,576
(39,682)
(152)
(39,834)
120,266
80,432|
|---|---|---|---|---|
17
## Unique Ways
Charity number 1109413
A company limited by guarantee number 05098716
## Annual Report and Financial Statements
for the year ended 31 March 2025
## Unique Ways
Annual Report and Financial Statements for the year ended 31 March 2025
|**Contents**|**Page**|
|---|---|
|Trustees' report|2 to 6|
|Examiner's report|7|
|Statement of financial activities|8|
|Balance sheet|9|
|Notes to the accounts|10 to 17|
## **Prepared by West Yorkshire Community Accountancy Service CIO**
1
## Unique Ways
## Trustees' report for the year ended 31 March 2025
## **Reference and administrative details of the charity, its trustees and advisors**
|The trustees during the financial year and up to and including the date the report was approved were:|The trustees during the financial year and up to and including the date the report was approved were:|The trustees during the financial year and up to and including the date the report was approved were:|
|---|---|---|
|**Name**|**Position**|**Dates**|
|Vikki Darby|Chair||
|Jemma Enright|Vice Chair||
|Emma Poyser-Buxton|Safeguarding Lead||
|Laura Hall||Appointed 9 June 2025|
|Richard Hall||Appointed 9 June 2025|
|Alison Fielden||Resigned 18 September 2024|
|Shona Walsh|Company Secretary||
|**Charity number**|1109413|Registered in England and Wales|
|**Company number**|05098716|Registered in England and Wales|
|**Registered and principal address**|**Bankers**||
|Hanson Lane Enterprise Centre|Cooperative Bank|Barclays Bank PLC|
|Hanson Lane|PO Box 250|1 Churchill Place|
|Halifax|Skelmersdale|London|
|HX1 5PG|WN8 6WT|E14 5HP|
|**Independent examiner**|||
|Rhys North ACA|||
|**West Yorkshire Community Accountancy Service CIO**|||
|Stringer House|||
|34 Lupton Street|||
|Leeds|||
|LS10 2QW|||
## **Structure, governance and management**
The charity is a company limited by guarantee and was formed on 8 April 2004. It is governed by a memorandum and articles of association, dated 8 April 2004, amended by special resolutions dated 4 April 2005, 11 July 2011, 10 August 2011, 29 October 2014 and 16 November 2016. The liability of the members in the event of the company being wound up is limited to a sum not exceeding £1.
## **Method of recruitment and appointment of trustees**
The trustees of the charity are also the directors for the purposes of company law and are appointed by the members at the AGM. One third of trustees must retire at each AGM, those longest in office retiring first and the choice between any of equal service being made by drawing lots. A retiring trustee who is eligible under Article 3 3 may be reappointed.
2
## Unique Ways
## Trustees' report (continued) for the year ended 31 March 2025
## **Objectives and activities**
## **The charity's objects**
To provide relief and support to children with disabilities and/or special educational need, their parents and carers by working in partnership with all agencies providing services and support to said persons with the object of improving services and promoting positive access, social inclusion, protection and wellbeing of such persons.
## **The charity's main activities**
The main activities of Unique Ways fall broadly under the banner of services and activities that have a benefit to and improve outcomes for families of disabled children and young people.
This is principally achieved through the delivery of a range of projects, representing the views of families with statutory agencies and creating services that are based upon needs identified by families of disabled children and young people.
## **Public benefit statement**
In setting our objectives and planning our activities our Trustees have given serious consideration to the Charity Commission’s general guidance on public benefit and in particular to work together with the families and carers of disabled children and young people to create positive change in their daily lives.
## **Achievements and performance Service Offer:-**
Unique Ways provides 13 free services for Parent Carer Members of the charity.
Specialist one to one support:
Education Support (SEND Navigator).
Family Hubs Support (Family Hubs Navigator).
Form Filling Support (Volunteer – limited availability).
Membership Support (Membership Practitioner).
Sleep Support (Sleep Practitioner).
Training Courses and Workshops.
Peer Support Sessions (coffee mornings, afternoon teas and coffee evenings).
Sensory toy library.
Book library.
## Max Card provider (family discount card).
Membership communications.
Targeted signposting.
Family Voice Calderdale (the Parent Carer Forum for Calderdale).
3
## Unique Ways
## Trustees' report (continued) for the year ended 31 March 2025
## **Achievements and performance (continued)**
## **Introduction of new services**
Education Support Service (SEND Navigator)
In October 2024, due to funding secured from the ‘Change’ Programme via the Local Authority, we were able to introduce a new service – Education Support Service. This service supports Parent Carers in navigating the complex world of SEND education and SEN support in mainstream schools
Family Hubs Support Service (Family Hubs Navigator)
In February 2025, due to funding secured from the National Family Hubs Programme via the Local Authority, we were able to introduce a new service – Family Hubs Navigator Service. There are now 15 Family Hub Centres throughout the borough of Calderdale.
The role of the Family Hubs Navigator is to create links and improve the SEND offer for families accessing Unique Ways and/or the network of Family Hubs, helping more families to understand and access the support available.
## **Staff:**
Form Filling Support Service (Practitioner)
The Practitioner left on maternity leave in August 2024. There was gap in service provision until appointments could be offered.
## Membership Support Service (Practitioner)
The Practitioner left in December 2024 after 3.5 years with the charity. The Trustees and staff would like to thank and acknowledge the contribution of Nicola Hanson in supporting the Parent Carer Members of the charity.
4
## Unique Ways
## Trustees' report (continued) for the year ended 31 March 2025
## **Achievements and performance continued**
## **Parent Carer quote from 2024 – 2025**
_Hi Unique Ways,_
_Firstly, I would like to thank you personally for all your support, you've been absolutely amazing and a true credit to the charity world in Calderdale._
_Initially, once we had received my son’s autism diagnosis I were so overwhelmed and I didn't know where to even start as it were all so new to myself. I'm really glad I picked up the phone and rung you at Unique Ways._
_I recall contacting you for the first time, and you were so calm and helpful over the phone and gave me lots of information and reassurances, this absolutely gave me the confidence and peace of mind that I'm not alone and there is support in place for families that may be experiencing similar situations to ourselves. The information you had provided were spot on! You also recommended for me to attend a course which you host._
_The course in question was fantastic, it was very informative and helpful I cannot put in to words how much I appreciate your support and how much this helped my family and gave us the confidence and knowledge to deal with any future situations that may arise._
_Again, I want to thank you all for your kindness and help, you've been an absolute pleasure to deal with during this period for me and family”._
_Parent Carer quote – March 2025_
## **Financial review**
The net income for the year was £38,377, including net expenditure of £28,648 on unrestricted funds and net income of £67,025 on restricted funds, after transfers.
## **Reserves policy**
The charity's free reserves, excluding fixed assets, at the year end were £53,743.
The Trustees have established a level of reserves (that is, those funds that are freely available) that the Charity should have. The reserves are required to operate and meet the Charity's objective for three months should they no longer receive any grants or funding, and to cover committed capital expenditure. The Trustees have agreed to adopt reserves range from £60,000 - £120,000.
5
## Unique Ways Trustees' report (continued) for the year ended 31 March 2025
## **Statement of trustees' responsibilities**
The trustees (who are also the directors for the purposes of company law) are responsible for preparing the Trustees report and the financial statements in accordance with the applicable law and UK Accounting Standards.
Company law requires the trustees to prepare financial accounts for each financial year which give a true and fair view of the state of affairs of the charitable company and of the incoming resources and application of resources, including the income and expenditure, of the charitable company for the year. In preparing these financial statements, the trustees are required to:
select suitable accounting policies and apply them consistently;
observe the methods and principles in the Charities SORP;
make judgements and estimates that are reasonable and prudent;
state whether applicable UK accounting standards have been followed, subject to any material departures disclosed and explained in the financial statements;
prepare the accounts on a going concern basis unless it is inappropriate to presume that the charitable company will continue in operation.
The trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charitable company and to enable them to ensure that the financial accounts 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.
This report has been prepared in accordance with the Statement of Recommended Practice: Accounting and Reporting by Charities (Charities SORP (FRS102)), and in accordance with the special provisions of the Companies Act 2006 relating to small companies.
Approved by the board of trustees on 8/12/2025
Richard Hall (Trustee)
6
## Unique Ways
## Independent examiner's report to the trustees of Unique Ways
I report to the charity trustees on my examination of the accounts of the charitable company for the year ended 31 March 2025, which are set out on pages 8 to 17.
## **Responsibilities and basis of report**
As the charity's trustees of the charitable company (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 ('the 2006 Act').
Having satisfied myself that the accounts of the charitable company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity's accounts as carried out under section 145 of the Charities Act ('the 2011 Act'). In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act.
## **Independent examiner's statement**
I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:
- 1 accounting records were not kept in respect of the company as required by section 386 of the 2006 Act; or 2 the accounts do not accord with those records; or
- 3 the accounts do not comply with the accounting requirements of section 396 of the 2006 Act other than any requirement that the accounts give a 'true and fair view' which is not a matter considered as part of an independent examination; or
- 4 the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities [applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)].
I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.
Rhys North ACA
13/12/2025
## **West Yorkshire Community Accountancy Service CIO**
Stringer House 34 Lupton Street Leeds LS10 2QW
7
## Unique Ways
## Statement of Financial Activities
## (including summary income and expenditure account) for the year ended 31 March 2025
|Notes
2025
Unrestricted
funds
£
**Income from:**
Grants and donations
(2)
27,648
Contracts and service level agreements
87,701
Donated services
1,219
Fundraising income
3,528
Bank interest
844
Other income
2,060
**Total income**
123,000
**Expenditure on:**
Salaries, NIC and pensions
(3)
73,994
Payroll and DBS charges
493
Other staffing costs
306
Staff training
277
Trainer and practitioner fees
31,171
Rent and rates
12,628
Utilities
3,638
Cleaning and renewals
1,271
Insurance
2,270
Office and general running costs
2,137
Independent examination
1,800
Photocopying
2,368
Telephone and internet
4,802
Promotion and publicity
-
Room hire
-
Stationery, postage and software
1,767
Activities and events
2,135
Fundraising expenditure
1,181
Depreciation
1,226
Website and IT costs
7,705
**Total expenditure**
151,169
**Net income / (expenditure)**
(28,169)
Other gains/(losses)
(4)
(479)
**Net movement in funds**
(28,648)
**Fund balances brought forward**
80,124
**Fund balances carried forward**
(5)
51,476|2025
Restricted
funds
£
120,484
-
-
-
-
-
120,484
36,436
22
650
310
6,041
3,212
1,242
-
-
408
-
138
1,179
-
430
1,007
1,837
-
-
547
53,459
67,025
-
67,025
308
67,333|2025
Total
funds
£
148,132
87,701
1,219
3,528
844
2,060
243,484
110,430
515
956
587
37,212
15,840
4,880
1,271
2,270
2,545
1,800
2,506
5,981
-
430
2,774
3,972
1,181
1,226
8,252
204,628
38,856
(479)
38,377
80,432
118,809|2024
Total
funds
£
25,523
101,619
-
2,864
677
211
130,894
91,901
340
1,330
791
18,849
15,840
6,800
1,754
1,323
3,610
1,782
2,926
4,837
544
2,110
4,957
3,503
1,549
2,756
3,074
170,576
(39,682)
(152)
(39,834)
120,266
80,432|
|---|---|---|---|
All incoming resources and resources expended derive from continuing activities.
8
## Unique Ways Balance sheet
|as at 31 March 2025
2025
Unrestricted
£
**Fixed assets**
Tangible assets
(6)
1,692
**Total fixed assets**
1,692
**Current assets**
Debtors and prepayments
(7)
13,731
Cash at bank and in hand
(8)
58,280
**Total current assets**
72,011
**Current liabilities:**
**amounts falling due within one year**
Creditors and accruals
(9)
18,268
**Total current liabilities**
18,268
**Net current assets / (liabilities)**
53,743
**Total assets less current liabilities**
55,435
**Creditors: amounts falling due after one year**
(10)
3,959
**Net assets**
51,476
**Funds**
Unrestricted funds
51,476
Restricted funds
-
**Total funds**
51,476|2025
Restricted
£
-
-
176
67,264
67,440
107
107
67,333
67,333
-
67,333
-
67,333
67,333|2025
Total
£
1,692
1,692
13,907
125,544
139,451
18,375
18,375
121,076
122,768
3,959
118,809
51,476
67,333
118,809|2024
Total
£
1,850
1,850
30,360
67,312
97,672
11,395
11,395
86,277
88,127
7,695
80,432
80,124
308
80,432|
|---|---|---|---|
For the year ending 31 March 2025 the charitable company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the charitable company to obtain an audit of its accounts for the year in question in accordance with section 476. The trustees (who are also the directors for the purposes of company law) acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies’ regime and with FRS 102 (effective January 2019).
The financial statements were approved by the board of trustees on 8/12/2025
Richard Hall (Trustee)
9
## Unique Ways
## Notes to the accounts
## for the year ended 31 March 2025
## **1 Accounting policies**
## **Basis of accounting**
These accounts have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant note(s) to these accounts. The financial statements have been prepared in accordance with the Statement of Recommended Practice: Accounting and Reporting by 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) and with the Charities Act 2011.
The charity constitutes a public benefit entity as defined by FRS 102.
There has been no change to the accounting policies since last year. No changes have been made to the accounts for previous years.
## **Going concern**
The trustees are satisfied that there are no material uncertainties about the charity's ability to continue.
## **Incoming resources**
All incoming resources are included in the Statement of Financial Activities (SOFA) when the charity becomes entitled to the resources, if it is more likely than not that the trustees will receive the resources and the monetary value can be measured with sufficient reliability.
## **Grants and donations**
Grants and donations are only included in the SOFA when the charity has unconditional entitlement to the resources.
Where grants are related to performance and specific deliverables, they are accounted for as the charity earns the right to consideration by its performance.
Donated assets, facilities or services are valued at their estimated value to the charity. This is the price that the charity estimates it would pay in the open market for equivalent items; or services and facilities of equivalent utility to the charity.
## **Expenditure and liabilities**
Expenditure is recognised on an accrual basis as a liability is incurred. Liabilities are recognised where it is more likely than not that there is a legal or constructive obligation committing the charity to pay out the resources and the amount of the obligation can be measured with reasonable certainty.
## **Taxation**
As a charity the organisation benefits from rates relief and is generally exempt from income tax and capital gains tax but not from VAT. Irrecoverable VAT is included in the cost of those items to which it
## **Tangible fixed assets**
Tangible fixed assets costing more than £500 are capitalised and included at cost including any incidental expenses of acquisition. Gifted assets are shown at the value to the charity on receipt. Depreciation is provided on all tangible fixed assets at rates calculated to write off the cost on a straight line basis over their expected useful economic lives as follows: Fixtures, fittings and equipment over 5 years
## **Pensions**
The charity operates a defined contribution scheme for the benefit of its employees. The costs of contributions are recognised in the year they are payable.
10
## Unique Ways
## Notes to the accounts
## for the year ended 31 March 2025
## **1 Accounting policies continued**
## **Fund accounting**
Unrestricted funds are available for use at the discretion of the trustees in furtherance of the general objectives of the charity.
Restricted funds are subjected to restrictions on their expenditure imposed by the donor or through the terms of an appeal.
Further explanation of the nature and purpose of each fund is included in the notes to the accounts.
## **Leases**
Rents under operating leases are charged on a straight line basis over the lease term or to an earlier date if the lease can be determined without financial penalty.
11
## Unique Ways
## Notes to the accounts continued
## for the year ended 31 March 2025
|**2 Grants and donations**
2025
Unrestricted
funds
£
Community Foundation for Calderdale (CFFC)
-
Contact a Family
-
Sir George Martin Trust
-
Calderdale Metropolitan Borough Council (CMBC)
-
West Yorkshire Combined Authority (WYCA)
-
Postcode Neighbourhood Trust
25,000
Other donations
2,648
27,648
**3 Staff costs and numbers**
Gross salaries
Social security costs
Employment allowance
Pensions
Life assurance and scheme expenses|2025
Restricted
funds
£
-
17,477
-
93,081
9,926
-
-
120,484|2025
Total
funds
£
-
17,477
-
93,081
9,926
25,000
2,648
148,132
2025
£
101,155
7,930
(5,000)
5,244
1,101
110,430|2024
Total
funds
£
1,617
18,215
3,000
-
-
-
2,691
25,523
2024
£
85,626
6,105
(5,000)
4,279
891
91,901|
|---|---|---|---|
The average number of employees during the year was 6.4, being an average of 4.4 full time equivalent (2024: 4.6, 3 FTE). There were no employees with emoluments above £60,000.
|**Defined contribution pension scheme**|2025|2024|
|---|---|---|
||£|£|
|Costs of the scheme to the charity for the year|5,244|4,279|
|Amount of any contributions outstanding at the year end|544|-|
12
## Unique Ways
## Notes to the accounts continued
## for the year ended 31 March 2025
## **4 Pension**
## **Scheme: TPT Retirement Solutions - Career Average Revalued Earnings Pension**
The company participates in the scheme, a multi-employer scheme which provides benefits to some 36 non-associated employers. The scheme is a defined benefit scheme in the UK.
It is not possible for the company to obtain sufficient information to enable it to account for the scheme as a defined benefit scheme. Therefore it accounts for the scheme as a defined contribution scheme.
The scheme is subject to the funding legislation outlined in the Pensions Act 2004 which came into force on 30 December 2005. This, together with documents issued by the Pensions Regulator and Technical Actuarial Standards issued by the Financial Reporting Council, set out the framework for funding defined benefit occupational pension schemes in the UK.
The scheme is classified as a 'last-man standing arrangement'. Therefore the company is potentially liable for other participating employers' obligations if those employers are unable to meet their share of the scheme deficit following withdrawal from the scheme. Participating employers are legally required to meet their share of the scheme deficit on an annuity purchase basis on withdrawal from the scheme.
A full actuarial valuation for the scheme was carried out at 30 September 2022. This valuation showed assets of £49.6m, liabilities of £57.1m and a deficit of £7.5m. To eliminate this funding shortfall, the Trustee has asked the participating employers to pay additional contributions to the scheme as follows:
## **Deficit contributions**
From 1 April 2024 to 31 March 2027: (payable monthly and increasing by 3.0% each year on 1st April)
£1,672,000 per annum
Note that the scheme’s previous valuation was carried out with an effective date of 30 September 2019. This valuation showed assets of £79m, liabilities of £93.9m and a deficit of £14.9m. To eliminate this funding shortfall, the Trustee asked the participating employers to pay additional contributions to the scheme as follows:
## **Deficit contributions**
From 1 April 2024 to 31 March 2027:
£1,530,000 per annum
(payable monthly and increasing by 3.0% each year on 1st April)
The recovery plan contributions are allocated to each participating employer in line with their estimated share of the scheme liabilities.
Where the scheme is in deficit and where the company has agreed to a deficit funding arrangement the company recognises a liability for this obligation. The amount recognised is the net present value of the deficit reduction contributions payable under the agreement that relates to the deficit. The present value is calculated using the discount rate detailed in these disclosures. The unwinding of the discount rate is recognised as a finance cost.
|**Present values of provision**|2025|2024|
|---|---|---|
||£
|£|
|Present value of provision at 31 March|8,174|11,787|
13
## Unique Ways
## Notes to the accounts continued for the year ended 31 March 2025
## **4 Pension (continued)**
|**Pension (continued)**||||
|---|---|---|---|
|||Period Ending|Period Ending|
|**Reconciliation of opening and closing provisions**||31/03/2025|31/03/2024|
|||£|£|
|Provision at start of period||11,787|15,221|
|Unwinding of the discount factor (interest expense)||474|697|
|Deficit contribution paid||(4,092)|(3,586)|
|Remeasurements - impact of any change in assumptions||5|37|
|Remeasurements - amendments to the contribution schedule||-|(582)|
|Provision at end of period||8,174|11,787|
|**Income and expenditure impact**||2025|2024|
|Interest expense||474|697|
|Remeasurements - impact of any change in assumptions||5|37|
|Remeasurements – amendments to the contribution schedule||-|(582)|
|**Assumptions**||||
||31-Mar-25|31-Mar-24|31-Mar-23|
||% per annum|% per annum|% per annum|
|Rate of discount|4.88|4.95|5.18|
The discount rates shown above are the equivalent single discount rates which, when used to discount the future recovery plan contributions due, would give the same results as using a full AA corporate bond yield curve to discount the same recovery plan contributions.
## **Additional information**
The following schedule details the deficit contributions agreed between the company and the scheme at each year end period:
## **Deficit contributions schedule**
|Year|ending|31|March|31-Mar-25|31-Mar-24|31-Mar-23|
|---|---|---|---|---|---|---|
|||||£|£|£|
|Year|1|||4,215|4,092|3,586|
|Year|2|||4,341|4,215|3,694|
|Year|3|||-|4,341|3,805|
|Year|4|||-|-|3,919|
|Year|5|||-|-|2,018|
The company must recognise a liability measured as the present value of the contributions payable that arise from the deficit recovery agreement and the resulting expense in the income and expenditure account i.e. the unwinding of the discount rate as a finance cost in the period in which it arises.
It is these contributions that have been used to derive the company's balance sheet liability.
The liability of £8,174 is shown as a creditor in the accounts and is split between due within one year (£4,215) and more than one year (£3,959).
14
## Unique Ways
## Notes to the accounts continued for the year ended 31 March 2025
|**5 Restricted funds**
CMBC - Change Programme
CMBC - Outreach Navigator
CMBC - Preparing for Adulthood
CMBC - Send Navigator
CMBC - UKSPF
Contact a Family - DFE
WYCA - We take the Hit
CFFC - Cost of Living Fund|Balance b/f
£
-
-
-
-
-
-
-
308
308|Incoming
£
10,000
30,000
2,000
36,882
14,199
17,477
9,926
-
120,484|Outgoing
£
839
4,578
2,000
10,626
14,199
17,315
3,594
308
53,459|Transfers
£
-
-
-
-
-
-
-
-
-|Balance c/f
£
9,161
25,422
-
26,256
-
162
6,332
-
67,333|
|---|---|---|---|---|---|
## **Fund name**
CMBC - Change Programme CMBC - Outreach Navigator CMBC - Preparing for Adulthood
CMBC - Send Navigator
CMBC - UKSPF
Contact a Family - DFE
WYCA - We take the Hit
CFFC - Cost of Living Fund
## **Purpose of restriction**
To assist with the delivery of a change programme. Toward delivery of Family Hubs Navigator Service. To deliver support to families who have young adults with additional needs/disabilities helping them during transition periods.
To deliver support to families who have children/young people with Special Educational Needs and Disabilities.
To support the delivery of a self advocacy programme for parent carers including support with form filling. Contribution to the delivery of Family Voice Calderdale via an annual programme of support to Parent Carers.
To deliver training courses to parent carers who experience child to parent challenging behaviour and/or violence.
Towards support for cost of living, warm spaces project and membership and form filling services.
|**Tangible assets**
**Cost**
£
£
£
At 1 April 2024
-
-
-
Additions
-
-
-
At 31 March 2025
-
-
-
**Depreciation**
At 1 April 2024
-
-
-
Charge for year
-
-
-
At 31 March 2025
-
-
-
**Net book value**
At 31 March 2025
-
-
-
At 31 March 2024
-
-
-
Motor
vehicles
To deliver
training
courses to
Class 4|£
20,097
1,068
21,165
18,247
1,226
19,473
1,692
1,850
Fixtures,
fittings and
equipment|Total
£
20,097
1,068
21,165
18,247
1,226
19,473
1,692
1,850|
|---|---|---|
## **6 Tangible assets**
15
## Unique Ways
## Notes to the accounts continued
## for the year ended 31 March 2025
|**7 Debtors and prepayments**
Debtors
Prepayments
**8 Cash at bank and in hand**
Cash at bank
Cash in hand
**9 Creditors and accruals**
Creditors
Accruals
Taxation and social security
Other creditors
Deferred income
Pension scheme provision
**10 Creditors: amounts falling due after one year**
Pension scheme provision|2025
£
11,924
1,983
13,907
2025
£
125,344
200
125,544
2025
£
1,879
4,731
1,144
544
5,862
4,215
18,375
2025
£
3,959
3,959|2024
£
25,415
4,945
30,360
2024
£
63,905
3,407
67,312
2024
£
2,656
3,283
1,364
-
-
4,092
11,395
2024
£
7,695
7,695|
|---|---|---|
## **11 Related party transactions**
## **Trustee expenses**
No trustee received any expenses during this year or the previous year.
## **Trustee remuneration and benefits**
No trustee received any remuneration or benefit during this or the previous year.
## **Remuneration and benefits received by key management personnel**
The total employee benefits received by key management personnel were £46,212 (previous year: £44,607).
## **12 Operating leases**
|Within one year
In the second to fifth years inclusive
Expected future minimum lease payments over the remaining life of the
lease, analysed into the period in which the commitment falls due:|2025
£
16,786
12,136
28,922|2024
£
4,662
-
4,662|
|---|---|---|
16
## Unique Ways
## Statement of Financial Activities including comparatives for all funds (including summary income and expenditure account) for the year ended 31 March 2025
|2025
2024
Unrestricted Unrestricted
funds
funds
£
£
**Income**
Grants and donations
27,648
2,691
Contracts and SLAs
87,701
101,619
Donated services
1,219
-
Fundraising income
3,528
2,864
Bank interest
844
677
Other income
2,060
211
**Total income**
123,000
108,062
**Expenditure**
Salaries, NIC and pensions
73,994
63,456
Payroll and DBS charges
493
340
Other staffing costs
306
711
Staff training
277
691
Trainer and practitioner fees
31,171
15,849
Rent and rates
12,628
13,200
Utilities
3,638
5,968
Cleaning and renewals
1,271
1,754
Insurance
2,270
1,323
Office and general running costs
2,137
3,156
Independent examination
1,800
1,782
Photocopying
2,368
2,926
Telephone and internet
4,802
4,837
Promotion and publicity
-
364
Room hire
-
-
Stationery, postage and software
1,767
4,488
Activities and events
2,135
1,642
Fundraising expenditure
1,181
1,549
Depreciation
1,226
2,756
Website and IT costs
7,705
2,732
**Total expenditure**
151,169
129,524
**Net income / (expenditure)**
(28,169)
(21,462)
Other gains/(losses)
(479)
(152)
**Net movement in funds**
(28,648)
(21,614)
**Fund balances brought forward**
80,124
101,738
**Fund balances carried forward**
51,476
80,124|2025
Restricted
funds
£
120,484
-
-
-
-
-
120,484
36,436
22
650
310
6,041
3,212
1,242
-
-
408
-
138
1,179
-
430
1,007
1,837
-
-
547
53,459
67,025
-
67,025
308
67,333|2024
Restricted
funds
£
22,832
-
-
-
-
-
22,832
28,445
-
619
100
3,000
2,640
832
-
-
454
-
-
-
180
2,110
469
1,861
-
-
342
41,052
(18,220)
-
(18,220)
18,528
308|2025
Total
funds
£
148,132
87,701
1,219
3,528
844
2,060
243,484
110,430
515
956
587
37,212
15,840
4,880
1,271
2,270
2,545
1,800
2,506
5,981
-
430
2,774
3,972
1,181
1,226
8,252
204,628
38,856
(479)
38,377
80,432
118,809|2024
Total
funds
£
25,523
101,619
-
2,864
677
211
130,894
91,901
340
1,330
791
18,849
15,840
6,800
1,754
1,323
3,610
1,782
2,926
4,837
544
2,110
4,957
3,503
1,549
2,756
3,074
170,576
(39,682)
(152)
(39,834)
120,266
80,432|
|---|---|---|---|---|
17
## Unique Ways
## Independent examiner's report to the trustees of Unique Ways
I report to the charity trustees on my examination of the accounts of the charitable company for the year ended 31 March 2025, which are set out on pages 8 to 17.
## **Responsibilities and basis of report**
As the charity's trustees of the charitable company (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 ('the 2006 Act').
Having satisfied myself that the accounts of the charitable company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity's accounts as carried out under section 145 of the Charities Act ('the 2011 Act'). In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act.
## **Independent examiner's statement**
I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:
- 1 accounting records were not kept in respect of the company as required by section 386 of the 2006 Act; or 2 the accounts do not accord with those records; or
- 3 the accounts do not comply with the accounting requirements of section 396 of the 2006 Act other than any requirement that the accounts give a 'true and fair view' which is not a matter considered as part of an independent examination; or
- 4 the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities [applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)].
I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.
Signed: …………………………………… Name: Rhys North ACA
13/12/2025
## **West Yorkshire Community Accountancy Service CIO**
Stringer House 34 Lupton Street Leeds LS10 2QW
7