REGISTERED COMPANY NUMBER.. 05480761 (England and Wal•sl REGISTERED CHARITY NUMBER: 1120611 Re of the Trustses and Fonancial Statements for the Year Ended 31 March 202 Wiltshire Centre fof Inde Ite nd•nt Llvln Sumer Audit Statutory Auditor Chartered Accountsnts County Gate County Way Trowbridge Wiltshire BA14 7FJ Wiltshlre Centre for Inde imited endent Livln Contents of the Flnancial Statements lor thè Yèar Endèd 31 March 2023 Page Report of the Trustees Report of the Independent Auditors 8 to 10 Statement of Finan¢lo1 Activities Balan¢• Sh••t 12 Cash Flow Statement 13 Notss to the Cash Flow Statement 14 Not•s to thè Flnan¢lal Statements 1S to 23 Iltshlre Gontre lor Indo andent Livln Limited IStsr￿ number.. 05480761 R8 ort of the Trust es h Year Ended l March 2023 The trustees who are a150 directots of the charity for the purposes of the Companies Act 2006, present their report with the financAal statetnents of the charity for the year ended 31 March 2023. The trustees have adopted the provision$ of Accounting and Reporting by Charities.. Statement of Re¢ommende(I PractKe applicable to charities preparing their account5 in accordance with the Financial Reporting Standard applicable in the UK and Republic of I￿land IFRS 1021 (effective 1 January 20191 0￿EcTIvEs AND ACTIVITIES Oblectives and alm$ The Charity's purpose5 as set out in the objects contained in the company memorandum of association are to promote the ability lor all disabled p80p18 Iwth physical or sensory impaimient, leaming drfficullies or mental health issues or who are Irail through old age) to live irsdependenuy as full ¢ilizens wth equal righls and equal opportunities. Th8 aims of our charity are to provide the support required to achievè this by the provision of a range of Se￿ceS that direcdy support disabbd p80ple in Wiltshire. This Is based on the p￿n￿pIe that that th8 user chooses the support they dnt rather than hawng to lake what 1$ offered to them. Values Ststemont What W8 bell8ve: We passionately believe that all people have an equal right to live indepenilent and full live5. Who we are: We are a disabled people's user led organisation. W8 are led by people wth lived experience. We are values led and believe in the power of people and communities. What we do: We promote ¢hoi¢e and control 50 that everyone we work with can live the Ilfe of theSr choosing. We ensu￿ all our work is led by the disabled people we work for. We support and celebrate the growth of indusive eommunitias. - Who we support: All oui WO￿ 15 person eèntred.. enabling people to INe the lrfe oftheir ch005tng. We work to People not Systems.. rather than trying to fit people into seNice box8s, we work alongside them. in the ¢ontext of their lives. We ensure that they have the rig*t information at the right tims $0 that people have choice and control over how they live their life. This work Is underpinned by a le￿ble and posthv8 approach. We work in partnorship other voluntary sector organisation$ and with health and soclal care locally. How we do it.. Under the Equality Acl 2010 the Definition of disability is any person who has a physi¢al or mental impaim)ent that has a 'subslants"al' and 'long-terrn' n8gativ8 8ffert on their abdity to do nomial daily activities. How our a¢tlvltJes dellver publlc beneflt The charity is governed by d15abled people and exT$ts to 8UPPOrt disabled people in Wiltshire to achieve independent living and live well as part of th8rr comrnunilies. Thi5 involves breaktng down the barriers to disabled p8ople to have more choice and control in their livès and get the right support when they requiie it. This 15 8chi8ved through oflering services such as payroll and banking for direct payment users and self-funders to a¢c8ss, providing information and guidance on relevant issues, workshops and meetings. and ¢o-producing all our work while ¢hallenging, when appropllate, both localty and ftationally on Independent Living issues. Th8 management committee have paid ¢Jue regard to guidance issued by the Charity Commission in deciding what activities are provided and consider that they have acted in the public benefit. Paga 1 WSltshire Centre for Inde endent Livin mlted istered number.. 05480761 Re rt of the Trustees for the Year Ended 31 Mareh 2023 OBJECTIVES AND ACTIVITIES Alms and performance: We review our aims. objectives and activities each year, looking at what we achieved aTrd the outcomes of our work in the preMou5 12 months. We look at the success of each key activity and the benefits they have brought lo those groups of people we are set up to support. 11 also ensure our aims. obje¢tives and a¢tivilie$ remain fo¢u$sed on our ststed purposes. Our 2019 - 2024 Strategic Plan covers more challenge5 and opportunities than ever, refleehng the worfd in which we live and work. The plan provides a practical framework for the organisation and it rneasures and prepare5 for the change5 ahead. including the political landscape of charee being shaped for individua15 and communili8s that will polentsalty influence the work of our se¢tor. Our work is at the heart ol local comrnunities, cutting across cla$$. race and gendor divides. We build on relationships and social connections. reaching those are considered harder to reach. As Sltch, our work is a huge part of the solution lo well-being and social isolation, both of which are high on the national and local policy agenda. Our plans over Ihe fol￿wIng years reflect the incr8a5ing opportunib'es for our work in engaging peop18 through a range of actsvit18s and service5 and building trusted relationships. During this 2019- 2024 period of strategic planning wll wtness a pa¢e ol change and rapid advances in the use ol new technologies emerging. This will include the use ol new online tools to include and connect people with extra innovative t8lecare tools to support people to Iwe Independently and well. Wiltshire CIL will work to be part of this Initiative and ensure the voice of serwce user5 is heard and Implic11 in all we do. Wiltshire CIL wll continue to find solutions locally, Working aloryside people to addies5 Issues and ensure people are supported In the long-temi work plan lo deliver on the rights and aspirations of people and communities. This strategy therefore is a working docurnent Ihal will be updated to ensure it is relevant to and inforrned by the changing needs of disabled and older people in Willshire. It will continue to demonstrate the development and future growth required for Wiltshire CIL. Six Strategic airns determine our work during this period. and we judge our success against them. 1. We will continue lo offer a range ol effective and personali$ed support to meet the day to day needs of disabled people in receipt of direct payments andlor personal health budgets. 2. We will ¢ontinue lo develop opportunrtie5 and strands of WOTk that will increase the choice and control people have over their own lives. 3. We will support People to live independently and well as integrated and valued members of their communities. 4. Our core work will support all disabled people to have a voice and to express their views through participation and co-production of all services. How w8 work to SUPFX)rt these aims.. S. Our Structures will deliver innovative and meaningful outcomes hvhile encouraging and supporting disabled people to become active participant5 in society. 6. We will develop our services to become a $elf-sustaining and socially Tesponsible organisation. We set a target of Key Perforrnance Indicators IKP151 lo guide the overall strategy. using a fange of resources to gain a deeper understanding of the activities we deliver that have rnost impact and prioritise those activitie5 accordingly. We ensure robust organi$atioTral govemance which 18 crucial to delivèring our progr8SS through undertaking regular 90vemance and impact reviews. Monitoring ￿portS are presented to the Board of Tnjstees on a quarterty basis to infomi th8 direction of work and lo ensure complian￿ with the agreed work plans Quarterly monitoring reports are in place under the public sector contract5 and work is ￿gUladY reviewed. Our full Strategic Plan Can be viewed here.. https.'IlwNrf.wiltshirecil.org.uklwp-contenVuploads120191081Stralegic-Plan-2019-2024.pdf The Significancè of ¥olunteer8 in our activitios Wiltshire CIL is able to provhde the support to its user5 Mlh the dedication ol its management Comrnittee. all of whom a￿ volunteers. and its staff. All eontribute significantty to the provision ol our services. Page 2 Wlltshire Centre for In endent Llvln Urnited bstered number: 05480761 Re ort ol the Trustees r th• Yèar Ended ACHIEVEMENT AND PERFORMANCE SIGNIFICANT CHARITABLE ACTIVITIES AND ACHIEVEMENTS AGAINST 0￿ECTIVEs The work delivered by Wi118hire CIL during the year has been in accordance with the objects of the charity to provide access to information, advi￿. peer support an¢J Service support to disabled pèople lo live ind8pend8nUy, and particularly to those using Personal Budget5 through 8 Direct Payment from Wiltshire Council. This year we have focused on developing our c￿PrOduCtion work and ensuring disabled p8ople'5 VOIC8 is at the heart of servi¢e development and design and deliv8rlng and developing our core 6ervi¢es. The activit18s of Wiltshir8 CIL have been.. The launch of our key rnessag85 al our Spring Gathering.. We want what you want. We want lo live in a place called home. We want relationships Ihat really matter. Real conne¢tion in real ¢ommunit*s. We may need support, but we want th• rfght support. We are not there yet! - The start of ouf t￿PTodUctIon with Wiltshire Council ¢0 transform social c8re. Continued involvement in the devekjpmenl of the new Integrated Care 5y5tern at a Wiltshire and Bath and North East Somersel, Swindon and Wiltshire18SWI level. Consolidation of Community Connector work. Successful transltion to our new payroll ¢(mpany - PayPack8t Ltd for direct payment users. maklng eost 5awngs and delivering the $arne high-quality serwice. Starting our wort( wlh young disabled people from the ages of 12-15 years- working wth Wlltshire Council Education and Skills and the #IWILL Fund to promote independ8fit living and asptrational futu￿$. The $u¢¢essful completion of the Willshire Inclusive Bu8 proje￿ - a campaign lor more inclusive bus Iravel in Wilt$hir8. A fttller account of our activiti88 during the year can be found in our annual ieport published on our website or avaiSabl& in other forrn4ts Iiorn our offica, on request. FINANCIAL REVIEW Financial position The Income and Expenditure Account for the year shows total income of £1,074.75712022.. £971,478] which is up on the previous year by £103.279. Total expenditu￿ for the year Wd5 £850,404 12022.. £984.1941 which is down by £133,790 on the previous year. The net surplus lor the year was £224,35312022.' defi¢it £12.7161 the total year and funds (including restrictsd funds carr￿d fotwardl is £576,83712022." £352,484]. Restricted fund$ al 31 Mar¢h 2023 were £155,372. T8ngibl8 fixed assets at 31 Mar¢h 2023 We￿ £1.180. Froe reserv85 Ibeing unrestricted funds less fund5 held a5 Fe5tricted and as tangibl8 fixed as$et$l weie £420,285. ReseNes policy The management committee has exarnined the charity'$ requirements in light of the main ri5k5 to the org8nisation. 11 has established a policy ￿erebY the unfestricted funds not committed or invested in tangible fixed assets held by the charty should b8 b8tween 3 and 6 months ol the expenditure as a cushlon for any un8XP8cled liabilities. The reserves are needed to me8t the wo￿lns capital requirements of the charity and the board of Iru5tees are ¢onfKlent that the current level of re56rve5, al £420,285. is sufficient to be able to continL*e the current actNities of the charity in th• ov•nt ol a Significant drop in fundin9. Goong concorn The trustees consider that it is appropriate to prepar8 the finanaal statements on a going conctrrn ba515. In 2023 the organisation is requlred to relender for two existing contracts. Should the organlsation fall to win the bids, or the contracts are awarded at a lower value to their current value, this may have a detrimental impact on the organisation's operations and cash flow5 and indicates that a material uncertainty exists. The financial year is predict8d to end with a surplus and this $urplus is predicted lo be sufficient to fund a slgnificant part of 8XP8nditure in 2024125. Addth"onally, there 1$ the opportunity to release one of the leased units in 2025 bvhich would result in significant samngs for the organisation. The trustees continue lo Investigate opportunities lo enhance the long-temi sustainability of th8 organi58tion. induding new a￿a$ of bu$ines5 and current areas where financial performance can be improved. As result. the trustees ¢onsider th& going concem ba51S to be appropriate. Page 3 Illshire Centre for Inde endent Llvl mlted isteted number= 05480761 ort of tho Trust8•S for the Year Ended 31 March 2023 FINANCIAL REVIEW Prlnclpal rlsks and uncèrtaintits The charty relies on various sources of funding. includtng local authorty grants, cornmissioned 5erwces, and grant funding frorn truslslloundations. Risk management is the process of identifying, evaluating. and controlling risks to the or¢Janisation. The aim is riot to eliminate all risks entl￿ty (this would be very difficult and not co$t effgctivel, rather to re(lu¢e the risk to a level that the organisation is comfortable with. Wiltshire CIL'S risk management is focused on strategic Plan￿l￿g and considering how the success of plans And project5 gff8Ct the fvture. The risk management proce5S 15 led by the CEO, the Iruslee5 and Senior managernent tearn, who are responsible for managing risks as part of their job. 11 enables us to develop an 8pproa¢h that helps us to understand not only the ri$ks but also the opportunit￿$ we face. The 5ervi¢e reflecis the social rTiodel ol disability and the empowemient ol service users as a user led organisation rough its board of trustees, policie5, piocedures and day to day pracli¢e. We have in pla¢e a robust strategic plan to guide and inform the structures in which we work, ensuring compliance through a legal and governance framework to rnitigat8 unforeseen complications by methodically planning and effeclivety resou¥cing the service. There 18 an annual process in place to report on how risk is managed Imore often for 18T9e or complex projectsl or vthenever Ihgrg are incidents that suggest the controls in place need updating. The emphasis is on managing risk, so the pro¢es$ fDcuses on actions to Control nsks. All papets and policies going to the board of ITUStee$ include a summary of tho main risks and suggested mitigation. The CEO works to anti¢ipate and highlight the potential of such risk8 Vmth the aim of mitKJation before reachlng a crisis or negative Imp8Ot on the organisatlon. We establish a pro-active approach to managing risks that recognises we cannot identify every possible rL%k and we cannot eliminate risk, however. we can increase the oryanisation's capability to Tespond to unforeseen events. The following are85 are Covered by our Risk Regisler.. Governance Extremal Factors Regulatory Factors Operational Factors Finanoal FaGI(Frs With large contracts for service provision with Wiltshire Counal and th8 Intagratèd Carè Board IICBI, we rewgnlse the need to reV￿W risks ￿gUlarlY and mitigate them as much as possible. We recognise the risks attached to k)sing Contracts when retendtsring. or ¢ontra¢ts being awardgd at a lower value to th8 current value. FUTURE PLANS The strategic plan for Wilt5hiTe CIL produced lor 2019 2024 remains in line with the aims and objectives sel oul wthin the business plan for its achievements. This year we have developed our co-production work, and now work wth younger people age(1 12 upwards, as an additional contract. We have continued our work with the ClinirAI Cornm155ioning Group ICCGI. Piimary ca￿ Nelworks IPCNS) and Public Health and received extension8 for our U88¥ Engagernent and Direct Payment 5UPPOrt contracts with Wiltshire Council. The fundraising strat8gy will focus on general income to support the continued of Wiltshire CIL around independent living in the next 12-month period. STRUCTURE. GOVERNANCE AND MANAGEMENT Govemlng documgnt The organisation is a charitable company limited by guarantee, incorpoiated on 5 June 2005. The company wa5 establsshed under a Memorandum of Associatyon which established the objects and powers of the charitable company and is governed under ils Articles ol Association. Page 4 re for Inde endent Livin R Istored number.. 054807 Llmlted of the Trustee8 r the Year Ended 31 March 2023 STRUCTURE, GOVERNANCE AND MANAGEMENT Recruitment and appointment of new trustees The charity's board comprises a Chair and shall not be less than five nor more than ten tnjstees. Appointment of trustees is govemed by th8 cornpanls Memorandum and Articles of Association. Trust888 rnay at any time co-opt any person duly qualffied to be appointed as a trustee. Trustee are appointed for a lam) ol thre& year5 by a resolution passed at a prrJpeTty Convened meeting of thè charity trustees. At the end ol the three-year period, the trustee is offered the option of a further three years appointrnent. A Six-year appointment is the rn05t time any trustee can serve on the Management Committeo. In selecting individua15 for appointrnent as charrty trustees, the charity trustees must have regard to the skills. knowledge and experience needed for the effective administration of the charity. Vacanrie$ lor trustees are advertised and applicanis are inierviewed following shoruisting and reference8 takan up. All trust8es give their time voluntarily and receive no benefits from th8 charity. Any expen8e$ r8claimed from the charity are s8t out in in the accounts. None ol the trustees has any beneficial interest in the company. All DI the trustee5 are members of the company and guarantee to ¢onlribute £1 in the event of a bmnding up. The charity is operated by disabled people lo promote all aspects of Indèpondent Living for disabled people. The tru5t8• board rnake5 all strategic d8Clsions. Organlsatlonal structure and how the charlty makes decisions The board of tru8t8es meets at least every 3 months and is respDnsible for the slrate9ic direction and policy of the charity, together wlh considering matters relating to the organisation's strategy, policy, rnoniloring perfomiance. r8gulatory matters. and governance. A scheme ol delegation is in place anil day to day Te5pon5ibility for the provision of the services rest wlh the Chief Executive Officer ICEOI along with The Head of Cornmunty Services. Per50nalisation Lead. Direct Payrnent Manager and the Finance & Office Manager. The CEO is responsible foT ensuring that th8 charity delivers the services specified and that key perfom)ance indicators are mèt. Inductlon and tralnln9 of new trustees On appointment. trustee5 receive a full induction pack, attend ind%Jction training for IN$tees, a$ well as organisats'on indu¢tion training. External training is usod where ielevant, together with appropriale publications. Th8 trustee induction pack cornprisas of th8 following.. Introduction to Wiltshire CIL What is a Charity? What is a Trustee? 7 Principles that should guide public figures Who can't be a Charity Trustee? Responsibilities Role Descriptions for Honorary Officers Code of Govemance for Trustees Imost ￿Centl Annual Reportl Trustee Report & A¢count5 Articles and Memorandum of A5S0Clation Trustee De¢laration Nomination for Trustee Board Membership Declaration of Conflict5 of Interest The Essential Trustee (Charity CommissioThl The Essential Trustee- 6 main duties (Charity Commission) Key management remuneration The senior management team comprfses the tNstees and k8y rnanagernent staff of the charity responslble for dirèctlng and controlling. running and operating the charity on a day-to-day basis. The pay of senior staff is rnanaged in accordance wrth a scherne of rernuneration for all staff and has been adjusted dependent on th8 urcurnstances of the tharity. The board of trustee8 considers the affordability of pay 1ncrèases annually. Pag8 S Wlllshlre Centre for Inde Limlted Re istered num endent Llvln er.. OS480761 ort of the Trustees rEn 31 March 2023 STRUCTURE, GOVERNANCE AND MANAGEMENT Risk management The trusteès have a$se5sed the major risks to which the charity is exposed, and are sats5fied that as far as possib￿, systems are in place to mitigate exposure to the major risks. Our adopted risk policy stat8s 'Wittshire CIL should have unreslri¢t8d reserves of behveen three and six rnonth5 running costs.. With large contracts to provide services with Wiltshire Coun¢il and Wi118hire Clinical Cornmlssioning Group ICCGI. we recognise the need to review risk regularly and mitigate them as much as possible We recognise Ihe risk5 attached to losing contracts when retenderiw. Dr contracts being awarded at a lower value lo the curr8nl value. Attention has also bean foeus8d on non-financial risks arising from fire. health and safety of staff and volunteers, data protectior and other risks which a￿ managed ty ensuring the organi$ation h8s robust policies and procedures in place th logular and appropriate training for staff and volunteers, including the new risks lo the health and wellbein9 of our dients, staff and voluntsers due to Covid-19. Fund-ralslng Stsndards Inforrnatlon The charty does not carry out any fundraising ac*'v*ties. REFERENCE AND ADMINISTRATIVE DETAILS Registered Company number 05480761 (England and Wal8sI R8gister•d Charity number 1120611 Regi8t•r•d offlce 11 Couch Lane Devize$ Wittshire SN10 IEB Tru5teè$ S Denmark (resigned 22.11.221 R Dick8n50n B Hollands P Pulland Ir85igned 13.9.221 C Shirfey G Wi)ollars M Doughty lappointed 12.1.23 L Hunt-skelley (appointed 22.11.221 C Finch lappointed 22.11.221 Senior Mana9ement Team= Mary Reed - Chief Executive Office Kate Tutssel- Persona115atiofi Lead Louise Maddox- Direct Payment Manager Polty Hannan- Finance & Office ManageT Company Secretary M R8ed Auditor5 Sumer Audil Statutory Auditor Chartered Accountants County Gate County Way Trowbridge Wiltshire 8A14 7FJ Page 6 Ire Limited for Inde •nd•n Istsr•d number: 05480761 Re ort of th8 Trustses for the Year Ended March 2023 REFERENCE AND ADMINISTRATIVE DETAILS Bankers Lloyds TSB Bank PIC 29 High Street Chipponharn Willshire SN15 3HA STATEMENT OF TRUSTEES. RESPONSIBILITIES The trustees (who are also the directors of Wiltshire Centre for Independent Living Limited for the purposes of Company lawl are ￿spOnsIb￿ for preparing the Report of the Trustees and the financial statements in accordaTrce with appli¢abl8 law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice). Company law TBquires the trustaes to prepare financial Statements for each financial year which give a true and falr view of the state of affairs of the charitable company and ol the incorning resources 8nd applrcation of resources, including the income aThd expenditure, of the ¢haritable company fof that period. In preparing those financial stat8m8nts, Ihe trustees are required to select suilable accounts'ng policie5 and then apply them consistently.. observe the methods and prfnciples in the Charity SORP.. rnake judgernents and estimates that are reasonable and prudent., prèpaie the financial ststementj on the going concern basis unless rt Ig in8ppTopriat8 to PTesurne that the charitable company ￿11 continue in business. The trustees are responsibl8 for keeping proper accounting records which disclose with reasonable accuracy at any "me th8 financial position of Ihe charitable company and to ènable them lo ensure that the financial 5tat8ments cornply with the Companies Act 2006. They are also responsible for safeguarding the assets of the ¢hantable company and hence for taking reasonable steps lor the preventw)n and detection of fraud and other irregularities. In $0 far os ihe Irustee$ are aware.. there 18 no relevant audit infomiation of which the charrtable company's auditor$ are Unawa￿., and the trustees have tsken all steps that they ought to have taken to make themse￿e5 awar8 of any re18vant audit infomation and to establish that thè auditors 8r8 aware ol that infomation. AUDITORS Th& auditors. Sumer Audit, will be proposed for re-appointment at the forthcoming Annual General Meets'rg. Approve(I by order of the board of trustees on nd 5vJlled on its behalf by.. C Finch- Trustee Page 7 Re rt of the Inde ndent Audltors to the hlembers Wiltshire Cen re for Inde endent Livin Llmlted Opinion We have audited the financial Statements of Wiltshire cent￿ for Independent Living Limited Ithe '¢harilable ¢ompanll for the year ended 31 March 2023 which compiis8 the Statement of Financial Activities, the Balance Sheet. the Cash Flow Stslemenl and notes to the financial statements, including a 5urnrnary o15ignifi¢ant accounting policie5. The financial reporting framework that has been applied in their preparation Is applicable law and United ￿'ngdoM Accounting Standards (United Kingdom Generally Accepted Accounting Practice). In our opinion the financial statements". give a true and fair view of the stale of the charitable Company's affairs as at 31 Mar¢h 2023 and of its incoming sources and application of resources. includin9 its income and expenditure, lor the year then ended," have been property prepared in accordance with United Kingdorn Generally Accepted Accounting Practice,. and havg been p￿pared in ac¢ordance with the requirements of th8 Cornpani8s Act 2006. Ba51s for oplnlon We conducted our audit in accordance with Intemational Standards on Auditing IUKI IISAS IUKII and appliGable law. Our responsibilities under those standards are further described in the Auditors, responsibilities for the audit ol the financial statement5 58Ction of our report. We are independent of the charSlable ¢ompany In accordance wrth Me ethical roquir8ments that are relevant to our audit of the financial slat8rnent5 in the UK, including the FRC'S Ethical Standard, and we have fu￿lled our other ethical re3F>onsibililies in accordance wth these requiiernents. We believe that the audit emdence we have obtained 15 5uffiaent and appropriate lo PrO￿de a basis for our opinion. Material uncertainty related to going con¢¢rn We draw attention to note 2 in the finanoal statements. whl¢h Sndlcates that if the charftable ¢ornpany is not su¢(*sslul in being awarded the contracts that are being retendered in 2023124 il may not be able to continue lo operate. A5 Stated in note 2, these events or condition5, indicatè that a rnaterlal uneartainty exlgts that may cast $lgnrfScant doubt on the charitable company's ability to continue as a gotng concem. Our opinion is not rnodif18d in respect of this matter. In auditing the financial 5taternent5, we have con¢luded that the ¢ruslee$' use of the goin9 con¢em basi$ of accounting in the preparation of the financlal statements is appropriate. Our responsibilities and the r85pon5ibilities of the Iru5tees with respect to going CO￿ern are described in the relevant se¢tk)ns of thi$ report. Other Information Th8 trustees are responsible for the other information. The other information coTnpri5es the inforrnation included in the Annual Report, other than the financial statements and our Report of the Independent Auditors thereon. Our opinion on th8 financial statements does not cover the other infonnation and, excapt to the extent otharwi88 explicitly Stated in our report, we do not express any form of a$suran¢e con¢lusion thereon. In wnnection with our audit of the financial statements, our responsibility 18 to read the other information and, in doing so. consider whether the other information is rnaterially inconsistent with the financial statements Of our kno¥￿edge obtainod in the audit or othe￿13e appears to be materially rnis5tsted. If we identfy Such material incon5i5ten¢ies or apparent material mis$latement8, we are required to deterniine whether thi5 gives rise to a material misstaterneftt in the financial staternents themselves. If. based on the work we have perforned, we conclude that there is a material misstaternent of th5S Other Inlomation. we are required to report that fact. We have nothing to report in this regard. other Matters The ¢omparalive financial stat8mènts are unaudited. Oplnlons on other matter5 prns¢rlb•d by the Componks Act 2006 In our opinion. based on the work undertaken in the course of the audit.. the information given in the Report of the Trustees for the financial year for which the financial 5tat8ments aro prgpared T$ consistent w￿th the financial statemernts,. and the Report of the Trustees ha5 been prepared in a¢¢ordance wilh 8pp5i¢able legal requirements. Pag8 8 ort of the Inde ndent Audito to tho M•mb•rs of Wlltshore Centre for Inde en ent Llvln Llmlted Mattè45 on wht¢h we are r¢qulred to report by exception In the light of the kno￿edge and understanding of the Charitable company and its environment obtalned th the cours0 of the audit, we have not identified material misstatements in the Report of the T[￿Ste8s. W8 have nothing to report in ￿SpeCt of th& followlng matters whgre the Cornpanies Act 2006 requires us to report to you in our opinion.. adequate accounting records haw not beèn kept or returns adequate for our audit have not bo8n re¢eived from branches not visited by us., or the financial statement5 are not in agreement vAth the accounting rgcords and retsjms,. or certain disclosure5 of truste8s' remuneration specified by law a￿ not made", or we have not received all the infomalion and explanatiorns we require for our 8udit', or the trustees were not entil￿d to take advantage of the Small cornpanies exernpty'on from the requlrement to prepare a strategic Report or in preparing the Report ol the Trustee5. Responsibilitiès of trustses As explained more fully in the Stat6ment of Trust88s' Responsibilities, the trustees (who ar8 also Ihg dI￿¢t0r$ of the charitable company lor the purpose5 of company lawl 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 detemiine is necèssary to enable tht prapar8tion of financA81 statements that a￿ free from m8teri81 rnis5tatement. whether due lo fraud or error. In preparing Ihe financial staternents. the trustee5 ale iesponsible for 888e$sing the charitable cornpany's ability to contlnue as a going eoncem. di$¢losing. as applicable, matters related to going con￿rn and using the going concem ba515 of accounting unless the trustees either intend to liquidatè th8 charitable company or to cease operations, or have no r8all8￿.¢ altemative but to do so. Pag¢ 9 ort f the Inde Audltors Memb Wiltshire Centre for Inde endent Livln Limited Our responslbllldes for the audlt of the financlal statements Our objectives are to obtain reasonable assurance about whether the frnancial $laternenls as a whole a￿ free Iiom material misstatement. whelher due to fraud or error, and to issue a Report of the Independent Auditors that includes our opinion. Reasonable assuranc8 is a high level of assurance. but is not a guarantee that an audit conducted in accordance with ISAS IUKI will a￿ayS detect a material misstatement when it extsts. Missia18rn8nts can arise from fraud or errtsr and are Considered material rf. ind1￿U811Y or in the aggregate, th8y could reasonab￿ be 8xpected lo infiuence the 8conornic decision5 01 user5 taken on the basis of these financial $tstement$. The exlent lo which our procedure5 are capable of detecting Irregularities, Including fraud is detailed below. Based on our understanding of the charity and the prowsion of seNc85 to the eldedy, we identified that the principal risks of non-complian¢e with laws and regulations related to safeguarding. health and safety. employment law. Companles Act 2006 and Charity Law. and w8 ¢on$idered the &xt8nt to which non-compliance might have a material effect on the financial statements of the charity. We a150 ¢on$idered those laws and regulations that have a direct impact on the preparation of thè ftnanclal statements such as the Compan￿$ Act 2006 and the Charities Statement of Recommended Practice. We evaluated managemenfs incenlive5 and opportunibes for fraudulent manipulation ol tho financS8l stat8rnents (including the risk of override of conlrolsl and detenrined that the principal risks were related to Tevenue r8cognition, management override, and potential lack of segregation of duties. Audit proegdures perfomi8d by the audit engagement team included". discussions wth management, includSng consideration of known or $u$pe¢ted instances ol non-¢omplian¢e with laws and regulations and fraud., understanding and review of managem8nt'5 internal controls d85ign8d to pr8v8nt and detect irregularitres, and fraud., review of the minutes of the Trustees meeting$', designing audit procedures to incorporate unpredictability., perfOrm￿n9 analytical pro¢8dure8 to identify any unusual or un8XP8Ct8d relationship5 that might indicate risks of matefi81 mis5talement due lo fraud., review of the financial statements disckJ$ures and testing to supports'ng dowmentation to asses8 compliance with relevant law5 and regulations discussed above.. enquiring of the Tru5t885 and Ihird-party advisors about actual and potential litigation and claims., testing transactions entered into outside of the normal course of the charity's business.. and identifying and testing journal entries, In particular any journal entrie5 Wth traud characteristlcs such a5 journa15 Wlth round numbers. There are Inherent limitab'on$ in the audit proc8dure8 described above and the further r8rnoved non-compliance with laws and ￿gUrationS 1$ from the events and the transactions reflecled in the financial slaternents, the less likely we would becotne aware of it. Also, the risk of not detecting a material misstatement due to fraud is higher than the risk of not detecting one resulting from error, as traud may involve deliberate cgncealrnent by, for exampl8, lorg8ry gr intentional misrepr85entalion5, or through collusion. A further description of our respon5ibilitses lor the audit of the finanual statements is located on the Financial ReportiNJ Coun¢il'$ website al wwi.frc.org.uklauditorsr8sponsibilili8s. This de5criptitsn forms part of our Report ol the Independent Auditors. Use of our report Thi5 report is made solely lo the charitable company's members, as a body, in accordance wth Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken $0 that we might state lo the charitable company, members those matters we are required to state to them in an auditors, ￿pOrt and for no other Purpose. To the fullest extent permitte(J by law. we do not accept or assurne responsibility lo anyone other than the charitable company and tho charitable compantys members as a body. for our audit work, ftsr this report, Dr foi the opinions we have fom)ed. James Gare FCA DChA (Senior Statutory Auditor) for and on behalf of Sumer Audit Statutory Auditor Charte￿￿ A¢¢ounlants County Gate Countyway Trowbridge Willshire BA14 7FJ Date.. 18 October 2023 Pago 10 Wil hire C for In Imlted endent Ltvin tatement of Flnancial ActLVltie8 for the Year Ended 31 March 20 2023 Total funds 2022 Total funds Unrestricted fvnd Restri¢ted funds Notes INCOME AND ENDOWMENTS FROM Donations and legacies 1,258 1.258 Charltablo a¢tlvltl•s Adwce and support 847,166 226,333 1,073,499 971,478 Total 848,424 226,333 1,074.757 971.478 EXPENDITURE ON Charitable activities Adwce and sUPPOrt 726,867 123,537 850,404 984.194 NET INCOMEIIEXPENDITUREI 121,557 102,796 224,353 {12,7161 Transfers between fund$ 17 Nel movement In fund5 132,668 91,685 224,353 112.7161 RECONCILIATION OF FUNDS Total fund5 brought forward 288,797 63,687 352,484 365.200 TOTAL FUNDS CARRIED FORWARD 421,465 155,372 576,837 352.484 The notes forn part of th8s8 finanoal staiements Page11 Wlltshlre Centr• for Inde endent Llvln Limited istered number.. 054807fj1 Balance Sheet 31 M 2023 2023 2022 Notes FIXED ASSETS Tangible assets 12 1,180 5,295 CURRENT ASs￿s Debtors Cash at bank and in hand 13 7,295 611,772 37.553 436.297 619,067 473,850 CREDITORS Amounts falling due within one year 14 143.4101 1126.6811 NET CURRENT ASSETS 575,657 347.189 TOTAL ASSETS LESS CURRENT LIABILITIES 576,837 352,484 NET ASSETS 576,837 352,484 FUNDS Unrestrict8d funds Restricted funds 17 421,465 155,372 288,797 63,687 TOTAL FUNDS 578,837 352.484 These finanaal statements have been prepar8d in accordance wth the provi510ns applicable tD ¢haritable companies subject to tha small companies regime. The financial statements were approved by the Board of Trustee5 and authorisod for issue . .A-....U..<...".f.. .zi)'I and weie signed on rts behalf by.. on R Dickènson- Twstee Th& notes fomi part of Ihese fInanc￿al staternenls Page 12 Yllltshlre Cent Llvln Limited Cash Flow Statern•nt the Year Endèd 31 March 20 2023 2022 Notes Cash flows from operating activities Cash 98n8rated from operations 17S.47S 152.235 Net cash provided by operats'ng activit18S 175.475 152.235 Ca$h flows from Investlng actlvities Purchase of t3ngible fixed asset$ 11,0841 Net cash provided byllused inl investing activities 11,0841 Change in cash and cash equlvalents In the reportlng perfod Cash and ¢a$h equivalents at th• beglnnlng of the reportlng pèriod 175.475 151,151 436,297 285,146 Cash and cash èqulval•nts at the ènd of th& reporting period 611,772 436.297 The notes fonn part of these financial staternents Pago 13 Wlltshlre centre for Inde LlmSted endent LTrvln Notts to the Cash Flow Statemènt ar Ende arch 2023 RECONCILIATION OF NET INCOMEIIEXPENDITUREI TO NET CASH FLOW FROM OPERATING ACTIVITIES 2023 2022 Net in¢omellexpenditurel for the reportlng period IBS per the Statgment of Flnanclal A¢tlvltl¢sl Adjustments for.. Depreciation charges Decrease in debtors (Decreaseifincrease in credilors 224,353 112,7161 4,115 30,258 183,2511 5,532 34,995 124,424 Net cash provlded by operation5 175,475 152,235 ANALYSIS OF CHANGES IN NET FUNDS At 1.4.22 Cash flow At 31.3.23 Net cash Cash at bank and in hand 436.297 175.475 611,772 436,297 175,475 611,772 Total 436,297 175.47S 611.772 Th8 notes form part of the$0 financial statem&nls Pa9e 14 Wlltshlrè C trt for Limited Notes to the Financlal Statsm0ntS r the Yoar Endèd 31 hlarch 2023 STATUTORY INFORMATION Wiltshire Centre for Independent Living is a charitable company limited by guarantee, wthout Share capital. incorporated ITr England and Wales. In the event of the charity being wound vp. the liability in respect of the guaraniee is lirnited to £1 per member of thè charity. The registered office address. nature of the chaifty's operations and prinrApal aetiMtie5 can be found in Ihe Trustees, Report. ACCOUNTING POUCIES Basls of preparing the flnancial statements The financial $tatsment8 Qf the charitable company, which is a public beneffit enty'ty under FRS 1D2. have been prepared in accordance btrith the Charities SORP IFRS 1021'Accounting and Reporting by Charities". Staternent of Re¢ommendeil Practice applicable to charities preparing their account$ in a¢¢ordance ¥￿th the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021 leffe¢tive l January 20191., Financial Reporting Standard 102 'The Financial R8POrting Standard applicable in the UK and Republic ol Ireland. and the Companies Aet 2006. Thg financial statements have been prepared under the historical cost convention. Tho finaneial statements are prepared on a going ¢oncern basis under the historical cost convention. modified to include certain iterns at fair value. The ffnancial statements are prepared in sterfing %thi¢h is the functional currency of th8 Charity and rounded to the nearest pound. There are no significant areas of judgements 01 key sources of estimation uncertainty. Golng concern The trustees Consider that it 15 appropriate to prepare the financial statements on a going concern basis. However, in 2023 Ihe wganisation is required to retender for exlsting contract5. Should the organi$ation fail lo win the bids, or the contracts awarded at a lower value to their current value, this rnay have a detrirnental impact On Ihe organ15ation'5 operats'on5 and cash flows Ir¢ Such a situation the Tvu5tees would consid8r whelhar it would be appfopriate to wind up the r8maining activities and pass the excess funds to a similar organisation. Because the result5 of this tender are Un￿rtain it indicates thal a material unc8rtainty existed at the time of agreeing these financial statements. That said. the 2023124 financial year is pr8dict8d to end with a surplus and thls surplus is predicted to be sufficient lo f￿nd a signffi¢anl part of expenditure in 2024125. Additionally, there is the opportunity to release oThe of the ￿ leased units in 2025 which would result in sunificant savin9s for the organisation. The trustees continue lo investigate opportunities to enhance the long-term su$tainabilty of the organisation, including new areas of business and current area5 where financial performa￿@ can be improved. As a resull. the trustees ¢on$ider the going CLwcem ba515 to be appropriate. Incom• All income 18 ￿cOgnISed in the Statement of Financial Acti￿t￿S once the charity has entillernent to the fund5, It is probable that the income wll be received and the amount can b8 measured reliably. Income from government and other grants, %thether 'capital' gran¢$ or 'T￿enUe, grants, is rocognisèd when the Charity has entitlement to the funds. any performance conditions attached to thè grants have been mgt. it is probable that the Fncome wll b8 received and the amount Can be measured reliably and is not deferred. Expendlture Liabilities are recognised as expenditure as soon as tha￿ is a legal or collstructive obligation ¢ommitting the ch8rity to Ihat expenditure, It 1$ probable that a transfer of econornic benefits will be required in settlement and the amount of the obligation Can be mea5uied reliably. Exp8nditure is accounted for on an accruals ba515 and has been Classified under headings that aggregate all cost relate(J to the category. Where cost5 cannot be directly attributed to particular heading5 they have been allocated to activities on a basis con5T5tent wth the use of resources. Irrecoverable VAT is charged against th8 expenditur8 heading for whl¢h it was incurrèd. Tangible fixtd assèts Depreciation is provided at the follow.ng annual rates in order to write off e8¢h asset over ils estimated uselul Computer equipment 25% on Straight line basis Taxation Th8 charity 18 exgrnpt from corporation tax on ￿$ char"rtable actNitsè$. Page 15 continu8d... Wiltshire Centre for Inde Llmltèd ndent Livin h Finan ial Sta continue for the Year Ended 31 March 2023 ACCOUNTING POLICIES- contlnued Fund a¢¢ountlng Unrestricted fvnds can be used in atcordan¢e with the ¢haTitable obje¢twes at the discretion of the trustee$. Restricted funds Can only be used for particular restricted purpose5 Within the objects of tho charty. Restrictions arise when specified by the donor or when funds ar8 raised for particular restricted purpose5. Further explanation of the nature and purpose ol each fund 1$ in¢luded in the notes ¢0 the finan¢ial statement$. P•n$ion ¢o$ts and other po$t-retirement beneflts The Charitable company opeiate5 a defined contribution pen$￿fi scheme. Contributior¥s payable to the Charitable company's pension scheme are charged io the Statement of Financial Aclimties in the period to which they relate. Flnan¢lal In$truments The charity only has fjnancial assets and financial liabilities ol a kind that qualfy as basic ftnancial instruments. Basic financial instiurnents ale inrtially recognised al transa¢lion value and subsequently measured al thetr settlement value. Debtors Trade and other debtors ar8 r8cognis8d at the settlement amount due after any trade discount offered. Prepayments are valued at the amount prepaid net ol any trade discounts du8. Cash at bank and In hand Cash at bank and cash In hand in¢lu¢Jes cash and short tem hKJhly liquid investments wth a short maturity of thr88 months or le88 from the date of 8CqUlSltion or opening of the deposit or similar account. Credltors and provlslons Creditors and prowslons are recognised where the charity h85 8 present obligation resulting frorn a past event that will probably result in Ihe transfer of funds to a third party and the arnount due to settle the obligation can be Fneasured or estimated reliably. Creditors and provisions are normally recogni88d at thèir setdement amount after allowng for any trade discounts due. DONATIONS AND LEGACIES 2023 2022 Donation$ 1,258 INCOME FROM CHARITABLE ACTIVITIES 2023 2022 Activity Allvice and support GTants and contracts Service delivery and other earned income 1,072,073 969,999 Advice and support 1,426 1.479 1,073,499 971,478 Grants recewed, included in the above, a￿ a$ follows.. 2023 2022 Wiltshire Council Wiltshire CCG Primary Care Networks and oth8r funders Skills for Care Wiltshire & Swindon Sport IWASPI Wiltshire Community Foundation NHS ImberBus & Go South Ltd Somerset County Council 698.680 127,956 227,417 5,434 7,590 4.996 512,159 125,854 302,861 6,220 7,590 123 933 6.OQO 8,259 1,072.073 969,999 Page 16 Continued... iltshir¢ Centre foi Inde Llmrtod ondent Livin ot&s to the Financial Statem .¢on for tha Year Ended 31 March 2023 nued INCOME FROM CHARITABLE ACTIVITIES . contlnu•d Govemmant grant5 are dlselosed above. There were no unfulfilled conditions or other contingencies attached to th85e grants. The charity has not dire¢lly benefited from any other forms of gov8rnrnent a88i8tance. ¢HARrrABLE ACTivifiES COSTS Dire¢l Costs Isee note 61 Support costs Iseè note 71 Totals A￿￿te and support 839,604 10.800 850.404 DIRECT COSTS OF CHARITABLE ACTIVITIES 2023 2022 Staff ¢osts Rent Insuian¢e Light and heat Telephone Postag8 and stationery Advertising Training and travel Seminar and workshop Costs Repairs and maintenan¢e IT and website Subscriptions and publications Equipment Sundry Payroll costs Depreciation 641,125 26,047 3,463 3,736 7,359 7,327 325 25,287 3.486 6.133 4.S76 22.781 623 6,223 76,998 4,115 819,080 21.346 2,819 3,972 9.442 8.695 414 23.S87 2,119 5,691 40,085 3,684 192 12,095 23,391 5,532 839,604 982,144 SUPPORT COSTS Governance ¢osts Adwce and 5UPPOrt 10.800 Support costs. included in the above. a￿ as lollows.. 2023 Advice and support 2022 Total activities AuditOTS' remuneration Accountancy and independent exarninalion 10,800 2,050 10,800 2,050 Page 17 continued... re for Ind• èn Limited Livl Not•s to th• Flnanclal Statsm•nts- contlnu•d forthe Year Ended 31 March 2023 NET INCOMEIIEXPENDITUREI Net incornellexpenditurel 15 slated after Ghargingllcredi*'ngl". 2023 2022 Auditors, remuneratson Depreciation - owned assets Independent exafflinalion Operating lease- rent Operating leases- other 10.800 4.115 5,532 2.050 19,410 23,360 1,400 TRUSTEES. REMUNERATION ANO BENEFITS There were no trust8e5' remun8r8tion or other benefits for the year ended 31 March 2023 nor for the year ended 31 March 2022. Tru5tees' expense5 There were no trustees, expenses paid for the year ended 31 March 2023 nor for the year ended 31 March 2022. 312022.. 21 trust88S we￿ reimbutsad expens8$ lotalling £16312022.. £501. 10. STAFF COSTS 2023 2022 Wages and salaries Social security ¢osls Other pension costs 583.889 45.729 11.507 748.267 54.943 15.870 641,125 819,080 The Key Management Personnel of the charity consists of the Chief Executive Officer. The total amount of employee benefits (salary. empk)yerf8 national insurance and employers pension contributionsl paid to key management personnel in the year was £57,25412022.. £50,877). The average monthly number of employees during the year was as follows.. 2023 28 2022 34 Employe88 No employ888 received emolurn9nts in excess of £60,000. 11. COMPARATIVES FOR THE STATEMENT OF FINANCIAL AGTivrriE5 Unrestri¢ted fund Re$tri¢ted funds Total fvnds INCOME AND ENDOINMENTS FROM Charitable activiti$s Advice and support 927.211 44,267 971,478 EXPENDITUREON ¢harOtable activltles Advic8 and support 914,574 69,620 984,194 NET INCOMEIIEXPENDITUREI Transfers between funds 12,637 198,861 125,3531 1198,8611 112,7161 N•t mov•menl Sn funds 211.498 1224,2141 112,7161 Page 18 continued... Wlltshire Centre for Ind• Llmlted ond8nt Llvin Notes to the Flnaneial Statem for th8 Year En 1 March 202 -con nued 11. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES- contlnued Unrestricted fund Restricted funds Total fund$ RECONCILIATION OF FUNDS Total funds brought forward 77,299 287.901 365,200 TOTAL FUNDS CARRIED FORWARD 288,797 63.687 352,484 12. TANGIBLE FIXED ASSETS Computer equipment COST At 1 April 2022 and 31 Mar¢h 2023 52,584 DEPRECIATION At 1 April 2022 Charge for year 47.289 4.115 At 31 Marrh 2023 S1,404 NET BOOK VALUE Al 31 March 2023 1,180 At 31 March 2022 5,295 13. DEBTORS.. AMOUNTS FALLING DUE VIITHIN ONE YEAR 2023 2022 Trade debtors VAT Prepayments and accrued income 2.784 1.386 3,125 36,140 1,413 7,295 37.5S3 14. CREDITORS: AMOUNTS FALUNG DUE WITHIN ONE YEAR 2023 2022 Social security and olhar taxes other creditors Accrual$ and deferred income 11,049 2,879 29,482 12,153 2,693 111,815 43.410 126,861 DefetTed incorne of £nil12022.. £98.0001 ralales to a contract that wa$ not started until post year end. Page 19 contsnued... Wiltshire Centre for Inde Limited nd nt Llvln Not Fl emen - contlnuod for the Y•ar Ended 31 March 2023 1S. LL4SING AGREEMENTS Minirnurn lease paymsnls under non