2025-03-31-accounts

REGISTERED COMPANY NUMBER: 05480761 (England and Wales) REGISTERED CHARITY NUMBER: 1120611 Re ort of the Trustees and Unaudited Financlal Statements for tho Year Ended 31 March 2025 for Wiltshlre Contra for Inde Limlted endent Livin Monahans Chartered Accountants Hermes House Fire Fly Avenue Swindon Wiltshire SN2 2GA

Wiltshire Centre for Inde Limited endent Livin Contents of the Financial Statements for the Year Ended 31 March 2025 Page Report of the Trusteas Independent Examiner's Report Statement of Financial Activities Balance Sheet 10 Cash Flow Statement Notes to the Cash Flow Statement 12 Notes to tho Financial Statements 13 to 21

Wiltshire Centre for Inde endent Livin Limited Re istered number: 05480761 ort of the Trustees for the Year Ended 31 March 2025 The trustees who are also directors of the charity for the purposes of the Companies Acl 2006. present their report with the financial statements of the charity for the year ended 31 March 2025. The trustees have adopted the provisions of Accounting and Reporting by Charities.. Slatement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019). OBJECTIVES AND ACTIVITIES Objectives and aims Purposes and Aims: The charity's purposes as set out in the objects contained in the company articles of association are lo promote the ability for all disabled people (with physical or sensory impairment. learning difficulties or mental health issues or who are frail through old age) lo live independently as full citizens with equal rights and equal opportunities. The aims of our charity are to providè the support required to achieve this by the provision of a range of services that directly support disabled people in Wiltshire. This is based on the principle that the user chooses the support they want rather than having lo take what is offered to them. Values Statemenl: What we believe.. We passionately believe that all people have an equal right lo live independent and full lives. Who are.. We are a disabled people's user led organisation. We are led by people with lived experience. We are values led and believe in the power ol people and communities. - What we do-. We promole Choi￿ and control so that everyone we work with can live the life of their choosing. We ensure all our work is led by the disabled people we work for. We support and celebrate the growth of inclusive communities. Who support.. All our work is person cent￿d.. enabling people to live the life of their choosing. We work to people not systems,. rather than trying to fit people into service boxes, we work alongside them. in the context of their lives. We ensure that they have the right infomation at the nght time so that people have choice and control over how they live their life. This work is underpinned by a flexible and positive approach. We work in partnership other voluntary sector organisations and with health and social care locally. How vle do It.. Under the Equality Act 2010 the Definition of disability is any person who has a physical or mental impairment that has a 'substantial' and 'long-term' negative effect on their ability to do normal daily activities. How our activities deliver public benefit= The charity is governed by disabled people and exists to support disabled people in Wiltshire to achieve independent living and live well as part of their communities. This involves breaking down the barriers to disabled people to have more Choi￿ and control in their lives and get the right support when they require it. This is achieved through offering services such as Life Connectors to support people to live a good life. providing information and guidance on relevant issues, workshops, and meetings. and co-producing all our work while challenging. when appropriate, both locally and nationally on Independent Living issues. The trustees have paid due regard to guidance issued by the Charity Commission in deciding what activities are provided and consider that they have acted in the public benefil. Page 1

Wiltshire Centre for Inde endent Livin Limited istered number: 05480761 ort of the Trustees for the Year Ended 31 March 2025 OBJECTIVES AND ACTIVITIES Aims and performance: We review our aims, objectives, and activities each year, looking at what we achieved and the outcomes of our work in the previous 12 months. We look at the success of each key activity and the benefits they have brought to those groups of people we are set UP lo support. It also ensures our aims, objectives and activities remain focussed on our stated purposes. Our new Strategic Plan 2024-2027 sets out bold ambition for the charity,. to create lasting change for disabled people in Wiltshire. The three core aims are.. Choice and control: We will develop opportunities that will increase the choice and control people have over their own lives and enable people to be hopeful about the future. Co-production: We will promote the voice of disabled people in all areas of our society, so that they can take an active role in creating good local systems and positive living environments that support people to thrive. Community: We will develop the conditions Ihal enable people to maintain and grow meaningful relationships and co- create slrong communities that can support people to live well. Our work is al the heart of local communities, cutting across class, race and gender divides. We build on relationships and social connections, reaching those who are considered harder to reach. As such, our work is a huge part of the solution lo wellbeing, which is high on the national and local policy agenda. Our plans over the following years reflect the increasing opportunities for our work in engaging people through a range of activities and services and building trusted relationships. Wiltshire CIL will continue to find solutions locally, working alongside people to address issues and ensure people are supported in the long-term work plan to deliver on the rights and aspirations of people and communities. The strategy therefore is a working document that will be updaled to ensure it is relevant to and informed by the changing needs of disabled and older people in Wiltshire. It will continue to demonstrate the development and future growth required for Wiltshire CIL. How we support delivery: Partnership working Evaluation and development Maintaining and developing a cohesive and kind staff team Ensuring a good organisational infrastructure Delivering excellent services in line with our core values We ensure robust organisational governance which is crucial to delivering our progress through undertaking regular govemance and impact reviews. Monitoring reports are presenled to the Board of Trustees on a quarterfy basis to inform the direction of work and to ensure compliance with the agreed work plans. Quarterly monitoring reports are in place under the public sector contracts and work is regularly reviewed. Our full Stralegic Plan can be viewed on our website. The significance of volunteers In our activities: Wiltshire CIL is able to provide the support to its users with the dedication of its management committee, all of whom are volunteers. and ils staff. All contribute significantly to the provision of our Servi￿$. Page 2

Wiltshire Centre for Inde endent Livin Limited Re istered number: 05480761 ort of the Trustees for the Year Ended 31 March 2025 ACHIEVEMENTS AND PERFORMANCE SIGNIFICANT CHARITABLE ACTIVITIES AND ACHIEVEMENTS AGAINST OBJECTIVES The work delivered by Wiltshire CIL during the years has been in accordance with the objects of the charity to provide access to information. advice. peer support and service support to disabled people to live independenlly. This year we have continued lo deliver high quality se[vi￿S and co-production work with disabled people aged from 5 years up. Significant achievements include.. Receiving Lottery Money for our Connextsteps project and the launch of the Ambitions Collective.. supporting young disabled people lo be aspirational about their futures and giving them the resources lo make ambitions a reality Continued development of the Pioneers, embedding them in the work of Wiltshire Council and receiving national recognition for this work. Providing a space for people to meet and discuss the issues Ihat affect disabled people's lives. This has included our local M.P and Head of Inequalities for Integrated Care Board The launch of our new web51te and the growth of our social media A fuller account of our activities during the year can be found in our annual report published on our website or available in other formats from our office, on request. FINANCIAL REVIEW Flnancial position The Income and Expenditure Account for the year shows total income of £789,50712024'. £871,852]. Total expenditure for the year was £801,96712024= £818,493]. The net deficit for the year was £12,46012024= surplus of £53,3591- Ihe total year end funds (including restricted funds carried foNardl is £617.73612024= £630,196]. Restricted funds at 31 March 2025 were £88,126. Tangible fixèd assets al 31 March 2025 were £Nil. Free reserves (being unrestricted funds held as restricted and as tangible fixe(J assets) were £529,610. Rese￿8$ pollcy The trustees have examined the charity's requirements in light of the main risks to the organisation. It has established a policy whereby the unrestricted funds not committed or invested in tangible fixed assets held by the charity should be belAveen 3 and 6 months of the expenditure as a cushion for any unexpected liabilities. The reserves are needed to meet the working capital requirements of the charity and the board of Irustees are confident that the current level of reserves. at £526,610, is sufficient to be able to continue the current prFnciple activities of Ihe charity in the event of a significant drop in funding. Golng Concern The charity was recently informed that it was unsuccessful in the Direct Payment re-tender. The charity will redu￿ its cost base and the trustees wntinue to investigate opportunities to enhance the long-term sustainability of the organisation, including new area5 of business and current areas where financial performance can be improved. After making appropriate enquiries, the board of trustees has a reasonable expectation that the charitable company has adequate resources to continue in operational existence for the foreseeable future. For this reason, it continues to adopt the going concern basis in preparing the financial statements. Page 3

Wiltshire Centre for Inde endent Livin Limited Re isterod number.. 05480761 ort of the Trustees for the Year Ended 31 March 2025 FINANCIAL REVIEW Principal risks and uncertainlies The charity relies on various sources of funding, including local authority grants, commissioned servirEs, and grant funding from trustslfoundations. Risk management is the pro￿SS of identifying, evaluating, and controlling risks to the organisation. The aim is not lo eliminate all risks entirely (this would be very difficult and not cost effective), but rather to reduce the risk to a level that the organisation is comfortable with. Wiltshire CIL'S risk management is focused on slrategic planning and considering how the success of plans and projects effect the future. The risk management process is led by the CEO. the trustees and senior management team. who are responsible for managing risks as part of their job. It enables us to develop an approach that helps us to understand not only the risks but also the opportunities we face. The service reflects the social model of disability and the empowerment of setvice users as a disabled people's organisation through its board of trustees, policies, procedures, and day to day pradice. We have in place a robusl strategic plan to guide and inform the structures in which we work, ensuring compliance through a legal and governan￿ framework to mitigate unforeseen complications by methodically planning and effectively resourcing the service. There is an annual process in place to report on how risk is managed (more often for large or complex projects} or whenever there are incidents that suggest the controls in place need updating. The emphasis is on managing risk, so the process focuses on actions to control risks. All papers and policies going to the board of trustees include a summary of the main risks and suggested mitigation. The CEO works to anticipate and highlight the potential of such risks with the aim of mitigation before reaching a crisis or negative impact on the organisation. We establish a pro-active approach to managing risks that recognises we cannot identify every possible risk and we cannot eliminate risk.. however, we can increase the organi5ation's capability to respond to unforeseen events. The following areas are covered by our Risk Register. Governance External Factors Regulatory Factors Operational Factors Financial Factors With large contracts for service provision with Wiltshire Council and the Integrated Care Board IICB), we recognise the need to review risks regularly and mitigate them as much as possible. We recognise the risks attached to losing contracts when retendering, or contracts being awarded at a lower value to the current value. FUTURE PLANS The stralegic plan for Wiltshire CIL prodU￿d for 2024 - 2027 remains in line with the aims and objedives set out within the business plan for its achievements. Our key priorities for the next financial year are.. Continuing to provide innovative co-production and grow our positive army of Pioneers Development work with all our teams to ensure they have the best conditions to innovate and grow Delivery of ConnextStep5. our lottery project, and using this as a model for future work. Growth of our social media influen¢e Diversifying funding streams and identifying innovative new partnerships Launch of Ihe Ambitions collective Implementing our 'eco-system' model ensuring our teams, skills and ideas can cross fertilise to strengthen the overall organisation STRUCTURE, GOVERNANCE AND MANAGEMENT Governing docurnent The organisation is a charitable company limited by guarantee, incorporaled on 5 June 2005. The company was established under a Memorandum of Association which established the objects and powers of the charitable company and is governed under its Articles of Association. Page 4

Wiltshire Centre for Inde endent Livin Limited istered number: 05480761 Ro ort of the Trustees for the Year Ended 31 March 2025 STRUCTURE, GOVERNANCE AND MANAGEMENT Recruitment and appointmenl of new trustèes The charity's board comprises a Chair and shall not be less than five nor more than ten trustees. Appointment of trustees is governed by the company's Articles of Association. Trustees may at any time co-opt any person duly qualified to be appointed as a truslee. Trustees are appointed for a term of three years by a resolution passed at a properly convened meeting of the charity trustees. At the end of the three-year period, the trustee may be offered the option of a further three-year appointment. In exceptional circumStan￿s. the trustee may serve a further th￿e-year period. but a nine-year appointment is the most time any trustee can serve on the Board. In selecting individuals for appointment as charity trustees. the charity trustees must have regard to the skills, knowledge and experience needed for the effective administration of the charity. Vacancies for trustees are advertised, and applicants are interviewed following shortlisting and references taken up. All trustees give their time voluntarily and receive no benefits from the charity. Any expenses reclaimed from the charity are set out in in the accounls. None of the trustees has any beneficial inlerest in the company. All the trustees are members ofthe company and guarantee to contribute £1 in Ihe event of a winding up. The charity is operated by disabled people to promole all aspects of independent living for disabled people. The trustee board makes all strategic decisions. Organisational structure and how the charity makes decisions The board of trustees meels at least every 3 months and is responsible for the strategic direction and policy of the charity, together with considering matters relating to the organisation's strategy, poliGy, moniloring performance, regulatory matters, and governan￿. A scheme of delegation is in place and day to day responsibility for the provision of the services rest with the Chief Executive Officer {CEOI along with the Director of Development and Delivery. The CEO is responsible for ensuring that the charity delivers the services specified and that key perfomiance indicators are met. Induction and tralnlng of new trustees On appointment. trustees receive a full induction pack. attend induction training for trustees, as well as organisation induction training. Extemal training is used where relevant, together with appropriate publications. The trustee induction pack comprises of the 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 Liabilities Role Descriptions for Honorary offi￿r$ Code of Governance for Trustees - {M05t recent) Annual Reportj Trustee Report & Accounts - Articles and Memorandum of Association Trustee Declaration Nomination for Trustee Board Membership Declaration of Conlicts of Interest The Essential Trustee (Charity Commission) The Essential Trustee - 6 main duties {Charity Commission) Key management rernuneration The senior management team comprises the trustees and key management staff of the charity responsible for directing and controlling. running, and operating the charity on a day-to-day basis. The pay of senior staff is managed in accordance with a scheme of remuneration for all staff and has been adjusted dependent on the circumstances of the charity. The board of trustees considers the affordability of pay increases annually. Page 5

Wiltshire Centre for Inde ndent Livin Limited Ro istered number: 05480761 ort of the Trustees for the Year Ended 31 March 2025 STRUCTURE, GOVERNANCE AND MANAGEMENT Risk management The trustees have assessed the major risks to which the charity is exposed, and are sat15fied that as far as possible, Systems are in place to mitigate exposure to the major risks. Our adopted risk policy states 'Wiltshire CIL should have unrestricted reserves of be￿een three- and six-monlhs running costs., With large contracts for service provision with Willshire Council and the Inlegrated Care Board IICB), we recognise the need to review risks regularly and mitigate them as much as possible. We recognise the nsks attached to losing contracts when retendering, or contracts being awarded at a lower value to the current value. Attention has also been focused on non-financial risks arising from fire. health and safety of staff and volunteers. data protection and other risks which are managed by ensuring the organisation has robust policies and procedures in place with regular and appropriale training for staff and volunteers, including the new risks to the health and wellbeing of our clients, staff, and volunteers due to Covid-19. REFERENCE AND ADMINISTRATIVE DETAILS Registered Company numbar 05480761 {England and Wales) Registered Charity number 1120611 Registsred office 11 Couch Lane Devizes Wiltshi SN10 1EB Trustees R Dickenson {resigned 20.1.25} C Shirley {resigned 20.1.25) M Doughty L Hunt-skelley C Finch S Goss M Powell (resigned 19.7.241 S Osland {appointed 20.3.25) K Fairman (appointed 17.10.241 (resigned 10.2.25) Senior Management Team: Mary Reed Neal Goodwin Polly Hannan Jan Forsyth Sharon Selkridge-Parnham Tanesha Milner Poppy Witts-woodward Chief Executive Officer Director of Development & Delivery Finance & Govemance Manager Senior Team Leader.. Life Connectors Senior Team Leader.. SEND Co-produrtion Senior Team Leader.. Life Connectors Innovations and Developmenl Lead Company Secretary Mrs M Reed Independent Examiner James Gare FCA DChA Monahans Chartered Accountants Hermes House Fire Fly Avenue Swindon Willshire SN2 2GA Page 6

Wiltshire Centre for Inde ndent Livin Limited Re istered number: 05480761 Re ort of the Trustees for the Year Ended 31 March 2025 REFERENCE AND ADMINISTRATIVE DETAILS Bankers Lloyds TSB Bank PIC 29 High Street Chippenham Wiltshire SN15 3HA Approved by order of the board of trustees on 161,1 and signed on its behalf by.. C Finch - Trustee Page 7

Inde endent Examiner's Re ort to the Trustees of Wiltshire Centre for Indè endent Livin Limited Independent examinerfs report to the trustees of Wiltshire C8ntre for Independent Living Limited ('the Company,) I report to the charity trustees on my examinalion of the accounts of the Company for the year ended 31 March 2025. Responsibilities and basis of report As the charity's trustees of the Company land also its directors for the purposes of company lawl you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 ('the 2006 Act'l. Having satisfied myselfthat the accounts ofthe Company are not required lo be audited under Part 16 ofthe 2006 Act and are eligible for independent examination, I report in respect of my examination of your chanly's accounts as carried out under Section 145 of the Charities Act 2011 (Ihe 2011 Act,). In carrying out my examinalion I have followed the Directions given by the Charity Commission under Section 145151 Ib) of the 2011 Act. Independent examinerfs statement Since your charity's gross income exceeded £250,000 yOLsr examiner must be a member of a listed body. I can confimi that l am qualified to undertake the examination because l am a member of the Institute of Chartered Accountants in England and Wales, which is one of the listed bodies. I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe.. accounting records were not kept in respect of the Company as required by Section 386 of the 2006 Act., or the accounts do not accord with those records., or 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 the accounts have not been prepared in accordance with the methods and principle5 of the Statement of Recommended Practice for accounting and reporting by charities (applicable to charities preparing their a¢counls in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)). I have no concems 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. James Gare FCA DChA Monahans Chartered Accountants Hemies House Fire Fly Avenue Swindon Wiltshire SN2 2GA Dale= 22 October 2025 Page 8

Wiltshire Centre for Inde Limited endènt Livin Statement of Financial Activiti88 for tho Year Ended 31 March 2025 2025 Total funds 2024 Total funds Unrestricted fund Restricted funds Note5 INCOME AND ENDOWMENTS FROM Donations and legacies 2,600 2,600 291 Charitable activities Advice and support 611,192 175.715 786,907 871,561 Total 611,192 178,315 789.507 871,852 EXPENDITURE ON Charitablo activities Advice and support 608,587 193,380 801,967 818,493 NET INCOMEI(EXPENDITURE) 2,605 (15,065) (12,460) 53,359 RECONCILIATION OF FUNDS Total funds brought forward 527,005 103,191 630,196 576,837 TOTAL FUNDS CARRIED FORWARD 529,610 88.126 617,736 630.196 The notes form part of these financial statements Page 9

Wiltshire Centre for Inde endent Livin Limited istered number: 05480761 Balance Sheet 31 March 2025 2025 2024 Notes FIXED ASSETS Tangible assets 13 272 CURRENT ASSETS Debtors Cash at bank and in hand 14 8,725 656,592 1,566 673,146 665,317 674,712 CREDITORS Amounts falling due within one year 15 (47,5811 {44,7881 NET CURRENT ASSETS 617 736 629,924 TOTAL ASSETS LESS CURRENT LIABILITIES 617,736 630,196 NET ASSETS 617,736 630,196 FUNDS Unrestricted funds Restricted funds 18 529.610 88.126 527.005 103.191 TOTAL FUNDS 617,736 630.196 The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025. The member5 have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 in accordance with Section 476 of the Companies Act 2006. The trustees acknowledge their responsibilities for lal ensuring that the charitable company keeps accounting records that comply with Sections 386 and 387 of the Companies Act 2006 and preparing financial statements which give a true and fair view of the state of affairs of the charitable company as at the end of each financial year and of its surplus or deficit for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the charitable company. Ibl These financial statements have been prepared in accordance with the provisions applicable to charitable companies subject lo the small companies regime. The financial statements were approved by the Board of Trustees and authorised for issue on ..... and were signed on its behalf by= 4.,Ah/76 C Finch - Trustee The notes form part of these financial statements Page 10

Wiltshire Centre for Inde Limited endent Livin Cash Flow Statèment for the Year Ended 31 March 2025 2025 2024 Notes Cash flows from operating activities Cash generated from operations 16,554) 61,374 Nel cash {u5ed inyprovided by operating activities 16,554) 61,374 Change in cash and cash equivalents in the reporting perTod Cash and cash equivalents at the beglnning of the reporting period 116,554) 61,374 673,146 611,772 Cash and cash equivalents at the end of the reporting period 656,592 673,146 The notes form part of these financial ststements Page11

Wiltshire Centre for Inde Limited endent Livin Notes to the Cash Flow Statemènt for the Year Ended 31 March 2025 RECONCILIATION OF NET IEXPENDITUREIIINCOME TO NET CASH FLOW FROM OPERATING ACTIVITIES 2025 2024 Net {expenditure)lincome for the reporting period (as per the Statemont of Financial Activities> Adjustments for: Depreciation charges (Increase)Idecrease in debtors Increase in creditors 112.460) 53,359 271 {7,1591 2,794 909 5,729 1,377 Net cash (used inllprovided by operations 16,554) 61,374 ANALYSIS OF CHANGES IN NET FUNDS At 1.4.24 Cash flow At 31.3.25 Net cash Cash at bank and in hand 673,146 16,554 656,592 673,146 16,554 656,592 Totsl 673,146 16,554 656,592 The notes fomi part of these financial statements Page 12

Wiltshire Centr6 for Inde Limited endent Livin Notes to the Financial Statements for the Year Ended 31 March 2025 STATUTORY INFORMATION Willshire Centre for Independent Living is a charitable company limited by guarantee. without share capital, incorporated in England and Wales. In the event of Ihe charity being wound up, the liability in respect of the guarantee is limited to £1 per member of the charity. The registered office address, nature of the charity's operations and principal activities can be found in the Trustees, Report. ACCOUNTING POLICIES Basis of preparing the financial statsmonts The financial statements of the charitable company, which is a public benefit entity under FRS 102. have been prepared in accordan￿ wilh the Charities SORP {FRS 1021'Accounling and Reporting by Charities.. Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 102) (effective 1 January 20191,, Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland, and the Companies Act 2006. The financial statements have been prepared under the historical cost convention. The financial statements are prepared on a going concem basis under the historical cost convention, modified to include certain items at fair value. The financial statemenls are prepared in sterling which is the functional currency ofthe charity and rounded to the nearest pound. There are no significant areas of judgements or key sources of estimation uncertainty. Going concern The charity was recently informed that it was unsuc￿sSful in the Direct Paymenl retender. The charity will reduce its cost base and the trustees continue to investigate opportunities to enhance the long-term sustainability of the organisation, including new areas of business and current areas where financial performance can be improved. After making appropriate enquiries, Ihe board of trustees has a reasonable expectation that the charitable company has adequate resources to continue in operational existence for the foreseeable future. For Ihis reason, it continues lo adopt the going concem basis in preparing the financial statements. Income All income is recognised in the Statement of Financial Activilies once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably. Income from government and other grants, whether 'capital' grants or 'revenue' grants, is recognised when the charity has entitlement to the funds, any performance conditions attached to the grants have been met, it is probable that the income will be received and thé amount can be measured reliably and is not deferred. Expenditure Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expendtture is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the calegory. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources. Irrecoverable VAT is charged against the expenditure heading for which it was incurred. Grants offered subject to conditions which have not been mel at the year end dale are noted as a commitment bLrt not accrued as expenditure. Tangible fixed assets Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life. Computer equipment 25 /0 on straight line basis Taxation The charity is exempt from corporation tax on its charitable activities. Fund accounting Unrestricled funds can be used in accordance with the charitable objectives at the discretion of the trustees. Page 13 continued...

Wiltshire Centre for Inde Limiled endent Livin Notes to the Financial Statements - continued for the Year Ended 31 March 2025 ACCOUNTING POLICIES - continued Fund accounting Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes. Further explanalion of the nature and purpose of each fund is included in the notes to the financial statements. Pension costs and other post-retirement benefits The charitable company operates a defined contribution pension scheme. Contributions payable to the charitable company's pension scheme are charged lo the Statement of Financial Activities in the period to which they relate. Financlal instruments The charity only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value. Debtors Trade and other debtors are recognised at the settlement amount due after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due. Cash at bank and in hand Cash at bank and cash in hand include5 cash and short term highly liquid investments with a short maturity of three months or less from the date of acquisition or opening of the deposit or similar account. Creditors and provisions Creditors and provisions are recognised where the charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are nomially recognised at their settlement amount after allowing for any trade discounts due. DONATIONS AND LEGACIES 2025 2024 Donations 2.600 291 INCOME FROM CHARITABLE ACTIVITIES 2025 2024 Activity Advi￿ and support Grants and contracts Service delivery and other earned income 785,184 871,320 Advice and support 1,723 241 786,907 871,561 Grants received. included in Ihe above, are as follows= 2025 2024 Wiltshire Council Healthhero Integrated Care (previously funded via NHS Bath & North East Somerset, Swindon and Willshrie OCB} Primary Care Networks and other funders Skills for Care Wiltshire Community Foundation 464.432 546,075 131,408 97,192 650 91,502 130,675 128,393 2,721 63,456 785,184 871,320 Government grants are disclosed above. There were no unfulfilled conditions or other contingencies attached to these grants. The charity has not directly benefited from any other forms of govemmenl a5SiStance. Page 14 continued...

Wiltshire Centre for Inde Limited èndent Livin Notes to the Financial Statements - continued for the Year Ended 31 Ma￿h 2025 CHARITABLE ACTIVITIES COSTS Grant funding of activities (see note 71 Direct Costs (see note 61 Support cost5 (see note 8) Totals Advice and support 678.744 120,000 3.223 801,967 DIRECT COSTS OF CHARITABLE ACTIVITIES 2025 2024 Staff costs Rent Insurance Lighl and heat Telephone Postage and stationery Advertising Training and travel Seminar and workshop Gosts Repairs and maintenance IT and website Subscriptions and publications Equipment Sundry Payroll costs Depreciation 489,883 28,023 2,445 3,276 3,815 1,199 66 14,873 1.555 8,480 10.288 22,854 5,343 370 86,002 272 561,819 23.436 2,688 2,658 4,655 1,728 45 19,188 2.623 7,244 10.365 21.793 3,384 5.151 83,764 909 678.744 751,450 GRANTS PAYABLE 2025 2024 Advice and support 120.000 62.000 The total grants paid to individuals during the year was as follows.. 2025 2024 Winter Fuel Grants to individuals Household Grants to individuals 80,000 40,000 62,000 120,000 62,000 Winter Fuel grant payments of £200 to £400 were paid to 210 individuals. Household grant payments of£125 to £400 were paid to 106 individuals. Page 15 continued...

Wiltshire Centre for Inde Limited endent Livin Notes to the Financial Ststements - continued for the Year Ended 31 March 2025 SUPPORT COSTS Governance costs Advice and support 3,223 Support costs, included in the above, are as follows.. 2025 Advice and support 2024 Total activities Legal fees Accountancy and independent examination 2.643 2,400 3,223 3,223 5,043 NET INCOMEI(EXPENDITURE} Nel incomel{expenditurel is stated after chargingl(crediting)'. 2025 2024 Depreciation - owned assets Independent examination Operating lease - rent Operating leases - other 272 2,750 23.360 1,400 908 2,400 23,436 1,400 10. TRUSTEES. REMUNERATION AND BENEFITS The￿ were no trustees, remuneration or other benefits for the year ended 31 March 2025 nor for the year ended 31 March 2024. Trustees, expenses 312024.. 51 trustees were reimbursed expenses lotalling £564 {2024: £527). 11. STAFF COSTS 2025 2024 Wages and salaries Social security Costs Other pension cosls 450,600 31,168 8,115 517,936 34,625 9,258 489.883 561,819 Included within Wages and Salaries are termination payments lotalling £Nil {2024'. £18,564). The Key Management Personnel of the charity consists of the Chief Executive Officer. The total amount of employee benefits (salary, employer's national insurance and employers pension conlributionsl paid lo key management personnel in the year was £59,24212024.' £59,242). The average monthly number of employees during the year was as follow5.. 2025 20 2024 23 Employees No employees received emoluments in excess of £60,000. Page 16 continued...

Wiltshire Centre for Inde Limited endent Livin Notes to the Financial Statements - continued for the Year Ended 31 March 2025 12. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES Unrestricted fund Restricted funds Total funds INCOME AND ENDOWMENTS FROM Donations and legacies 291 291 Charitablo activities Advice and support 746,226 125.335 871,561 Total 746,517 125,335 871852 EXPENDITURE ON Charitable activities Advice and support 640,977 177,516 818,493 NET INCOMEI{EXPENDITURE) 105,540 152,1811 53,359 RECONCILIATION OF FUNDS Total funds broughl foNard 421.465 155,372 576.837 TOTAL FUNDS CARRIED FORWARD 527,005 103.191 630,196 13. TANGIBLE FIXED ASSETS Computer equipment COST At 1 April 2024 and 31 March 2025 52.584 DEPRECIATION At 1 April 2024 Charge for year 52,312 272 At 31 March 2025 52,584 NET BOOK VALUE At 31 March 2025 At 31 March 2024 272 14. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR 2025 2024 Trade debtors VAT 8.415 310 133 1,433 8,725 1,566 Page 17 continued...

Wiltshire Centre for Inde Limited endent Livin Notès to the Financial Ststements - continued for Ihe Year Ended 31 March 2025 15. CREDITORS". AMOUNTS FALLING DUE WITHIN ONE YEAR 2025 2024 Social security and other taxes Other creditors Accruals and deferred income 7,678 2,295 37,608 7,748 2,148 34,892 47,581 44,788 Defe￿ed income of £11,77012024: £11,770) relates to a contract invol￿d in advan￿. 16. LEASING AGREEMENTS Minimum lease payments under non-cancellable operating leases fall due as follows.. 2025 2024 Within one year Be￿een one and five years 7,124 24,760 7.124 7.124 31,884 17. ANALYSIS OF NET ASSETS BETWEEN FUNDS 2025 Total funds 2024 Total fiJnds Unrestricted fund Restricted funds Fixed assets Current assets Current liabilities 272 674,712 44,7881 577,191 47,581) 88,126 665,317 47,5811 529,610 88,126 617,736 630,196 18. MOVEMENT IN FUNDS Net movement in funds At 31.3.25 At 1.4.24 Unreslrlcted funds General fund 527.005 2,605 529,610 Restrlcted funds GOGA IWASPI WCF Catalyst Fund {PCNsl Public Health Domestic Wellbeing Project Pioneer Project 2024 Women and girls (WCFI Community Grant {WCFI 360 (977) 125,578) 1,130 5,000 5,000 360 578 61,256 15,932 5.000 5,000 1,555 86.834 14,802 103,191 15,065 88,126 TOTAL FUNDS 630,196 12,460) 617,736 Page 18 continued...

Wiltshire Centre for Inde Limitèd endent Livin Notes to the Financial Statements - continued for the Year Ended 31 March 2025 18. MOVEMENT IN FUNDS- continued Net movement in funds, included in the above are a5 follows: Incoming resources Resources expended Movement in funds Unrestricted funds General fund 611,192 {608,587) 2,605 Restricted funds GOGA (WASP} WCF Catalyst Fund IPCNS) Public Health Domestic Wellbeing Project SEND Pioneer Project 2024 Winter 24125 Household granls (WCFI Women and girls IWCF) Community Grant (WCFI 2,100 {1,740) (977) {51,078) 1500) {15,085) {81,500) {42,500) 360 (977) (25,578) 25,500 500 16,215 81.500 42,500 5,000 5.000 1,130 5,000 5,000 178,315 193.380 15,0651 TOTAL FUNDS 789 507 801,967) 12.460) Comparatlves for movement in funds Net movement in funds At 31.3.24 At 1.4.23 Unrestrlcted funds General fund 421,465 105.540 527,005 Restricted funds Skills for Care GOGA IWASPI WCF Catalyst Fund {PCNs) Bus Consultation Public Health Domestic Wellbeing Project SEND WCF {IWILL} Pioneer Project 2024 2,105 14.235 2,062 1,435 122,222 8.975 4,338 {2,1051 114,2351 (507) {1,435) 135,388) (8,975) (4.338) 14,802 1,555 86,834 14,802 155,372 52,181 103,191 TOTAL FUNDS 576,837 53.359 630,196 Page 19 continued...

Wiltshire Centre for Inde Limited endent Livin Notes to tha Financial Statements - continued for the Year Ended 31 March 2025 18. MOVEMENT IN FUNDS - continued Comparative net movement in funds, included in the above are as follows.. Incoming resources Resources expended Movement in funds Unrestricted funds General fund 746,517 (640.977) 105,540 Restricted funds Skills for Care GOGA {WASP) WCF Catalyst Fund IPCNs} Bus Consultation Public Health Domestic Wellbeing Project SEND WCF IIWILLI Pioneer Project 2024 Winter Fuel Grants 202312024 3,849 {5,954) 114,235) (507) {1.435) (60,888) {8,975) (4,338) 117,728) 63,456) {2,105} 114,235} 1507) {1,4351 {35,3881 (8,9751 (4,338) 14,802 25,500 32,530 63,456 125,335 177,516) 52,1811 TOTAL FUNDS 871,852 818,493) 53,359 Skills for Care Training - Skills for Care - Training for individual employers and their personal assistants. GOGA Project Wiltshire & Swindon Sport - Supporting inclusive physical activity for disabled people. PCN Catalyst Funding- Wiltshire Community Fund- Funds to provide extra support lo individuals using the PCN Community Connecting service. Bus Consultation ImberBus & Go South Ltd To promote accessible transport and training bus drivers to be inclusive, in Wiltshire. SEND Co-production Children & Young People- Wiltshire Council- To find out what disabled young people want for their future. IWILL - Willshire Community Foundation supporting young adult5 to gain independence skills. Cenlred around social media campaigns for people to have their own front door keys and bank accounts. Public Health Domestic Wellbeing Project - Safe Accommodalion funding Providing wellbeing SUPPOrt through our Community Connector service. supporting people who have let their family home due to domestic abuse. Pioneer Project 2024 - In partnership wilh Wiltshire Council, Wiltshire CIL created a plan to co-produce the transfomation of Adult Social Care giving disabled people Ihe chance to be trail blazers, directly leading and influencing how social care is delivered. Winter Fuel Grants - Supporting people to cover the c05ts of their household fuel i.e. gaslelectricjoil Household Grants - Supporting people to cover the costs of everyday living. Grants of up to £400 are given to individuals and families to help with one off costs Women and Girls - 1..1 support with a life connector for young people whose lives have been affected by domestic abuse. Support offered is universal and helps people to develop their ￿si11ence and resources to live well. Provided to young people aged between 14 - 25 years old Community Grant IWCFI- 1.'15UPPOrt with a life connectorfor young disabled people. Support offered is universal and helps people to develop their resilience and resources lo live well. Provided lo young people aged between 14 - 25 years old. This grant compliments the lottery funded project.. Connextsteps Page 20 continued.

iltshire Centre for Inde Limitod endent Livin Notes to the Financial Statements - continued for the Year Ended 31 March 2025 19. EMPLOYEE BENEFIT OBLIGATIONS The charity operates a defined contribution pension scheme. The costs for the period was £8,115 (2024.. £9,258). Conlributions amounting to £1,740 were payable to the scheme at 31 March 2025 {2024.' £1,593) and are included within other creditors. 20. RELATED PARTY DISCLOSURES There were no related paty transactions for the year ended 31 March 2025. 21. FUNDS RECEIVED AND HELD AS AGENT The charity had a contract for the provision of the Direct Payment Services against which it held funds received as an agent. Funds held by the charity as agent are nol recognised as an asset in ils Financial statements because the funds were not within its control. Consequentially, Ihe receipt of funds as agent is not recognised as income nor is its distribution recognised as the agent's expenditure. 2025 2024 Incoming funds Outgoing funds 4.510.977 {4,528,3511 3,480,338 13.414.513) Funds held in bank account on behalf of the Direct Payment SeNice 643,855 1,536.944 The fee received by the charity acting as agent is recognised as its income. Similarly, any costs incurred by the charity in the administration of the agency arrangement are recognised as expenditure in the Financial Statements. Page 21