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Registered Charity Number: 1122871
Impact Living
Trustees’ Report and Financial Statements for the year ended 31 October 2025
Docusign Envelope ID: 6F8DBFD3-85B9-842B-82FF-B6831AABA310
Impact Living
Contents
Page
Reference and administrative details .................................................................... 1 Report of the Trustees ........................................................................................ 2 Trustees’ Responsibilities .................................................................................... 9 Independent Examiner’s Report ......................................................................... 10 Statement of Financial Activities ........................................................................ 11 Balance Sheet ................................................................................................. 12 Notes to the Financial Statements ...................................................................... 13
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Impact Living
Reference and administrative details
Trustees Mr Nigel Delaney Mrs Jean Mitchell Resigned 26/01/2026 Ms Beverly Page Resigned 01/07/2025 Mr Mark Mitchell Mr James Sayle-Skelly Appointed 30/06/2025 Mrs Francesca Mitchell Appointed 22/09/2025 Mr Geoffrey Mitchell Appointed 22/09/2025 Charity number 1122871 Principal and registered office Support Office 71 Greaves Street Bradford BD5 7PE Independent Examiner Jessica Lawrence FCA CTA Azets Audit Services Limited 12 King Street Leeds LS1 2HL Bankers Lloyds Bank Plc Commercial Street Batley WF17 5EQ
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Impact Living
Report of the Trustees for the year ended 31 October 2025
The Trustees present their annual report together with the financial statements of the charity for the year ended 31 October 2025.
The financial statements comply with Charities Act 2011, the Articles of Association, and Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS102) (effective 1 January 2019) as detailed in the accounting policies.
REFERENCE AND ADMINISTRATIVE DETAILS
The Charity information page forms part of this report.
STRUCTURE, GOVERNANCE AND MANAGEMENT
Impact Living was set up in accordance with a written constitution adopted on 2 August 2007 with an amendment being adopted on 8 August 2016.
TRUSTEE APPOINTMENTS
Trustees are appointed and re-elected by the charity in a general meeting.
ORGANISATIONAL STRUCTURE
The charity is managed by a committee comprising of three officers – a chair, a secretary, and a treasurer.
RISK MANAGEMENT
The Trustees have assessed the major risks to which the charity is exposed. Where significant risks have been identified, systems have been established to mitigate those risks.
RESERVES POLICY
In assessing the appropriate level of reserves to be maintained by the charity, the Trustees take historic and forecast levels of income and expenditure and their volatility into account. This has resulted in a current policy of maintaining the level of free reserves in the range of 3 to 6 months forward expenditure. The Board reviews the policy on reserves annually.
The current level of funds held by the charity at the year-end amounted to a deficit of £83,178 (2024 - £134,393 deficit) and included restricted funds of £972 (2024 - £49,469). After deducting restricted funds and fixed assets, the charity had free reserves of a deficit amounting to £84,150 (2024 - £183,862 deficit). This is below the set policy due to a delay in payment of the new extra care contracts for salaries/running costs. This has resulted in an amount payable to Impact Property Services Limited, a company which is connected via common Trustees/Directors. It has been agreed that this loan will be repaid over the next five years.
OBJECTIVES AND ACTIVITIES
On 8 August 2016 an amendment was adopted to change the name of the charity from Impact Young Heroes to Impact Living; this was with an aim to expand the aims and objectives of the charity and to deliver our support service to a wider range of vulnerable groups. The Impact Young Heroes project continues to operate within the charity and continues to deliver services to those who are living with a cancer diagnosis.
The Objects as adopted 8 August 2016
The Charity’s objects (the objects) are to promote the benefit of the inhabitants of the United Kingdom in association with the inhabitants, local authorities, voluntary and other organisations;
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Report of the Trustees for the year ended 31 October 2025 (continued)
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(i) The relief, support and assistance of people who suffer from any form of mental health condition who are service users of Impact Living, their family members or members of the local community.
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(ii) The relief, support and assistance of people who suffer from any form of chronic or long-term health conditions who are Impact Living service users, their family members or members of the local community.
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(iii) The relief, support and assistance of young people and their families who suffer from or have suffered from any form of cancer, cancer-related or similar illness.
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(iv) To advance public awareness and education about mental health and well-being.
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(v) To advance public awareness and education about chronic and long-term medical conditions.
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(vi) To advance public awareness and education about cancer and cancer-related conditions of young people.
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(vii) To promote and further the care and relief of people who have a mental health diagnosis, and in particular by granting feasible respite of such people.
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(viii) To promote and further the care and relief of people who have a chronic/long-term condition or illness, and in particular by granting feasible respite of such people.
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(ix) To promote and further the care and relief of young people aged 13 to 30 years, who have a terminal illness or who are suffering from a medical condition sufficiently life threatening, and in particular by granting feasible respite of such young people.
We hope the objectives will encompass all our day-to-day work and projects. However, as the charity evolves and develops, the trustees may decide to change or add objectives to ensure all our work is recognised and constituted by the Charity Commission’s legal framework.
The charity is organised so that the trustees meet regularly to manage its affairs. The Chief Executive Officer is responsible for managing the day to day running of the charity. The charity is also grateful to volunteers for the skills and support they so willingly bring to the charity.
DEVELOPMENTS, ACHIEVEMENTS AND PERFORMANCE DURING THE YEAR
Impact Living continues to partner with Impact Property Services Limited, a not-for-profit organisation which provides supported accommodation to vulnerable and homeless adults. This organisation was established over 25 years ago and in this time has provided housing and support services that promote independent living to hundreds of adults.
Over the last 12 months, Impact Property Services Limited has allocated more units of accommodation for young adults at risk and adults with complex needs who require support and a safe living environment. The Mental Health Independence & Support Framework in Sheffield is in place to support these individuals, as well as deliver floating support services within the local community.
Impact Living is still commissioned through the Supported Living Framework in Bradford to provide extra care services under the mental health framework and the learning disabilities framework. The client’s mental health and well-being / extra care needs are monitored in weekly support visits. Additional monies to fund these support activities have been raised through individual grants and donations made by kind and generous members of the public, who have connected with the ‘heartbeat’ of the charity.
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Report of the Trustees for the year ended 31 October 2025 (continued)
IMPACT LIVING WEBSITE
The www.impactliving.org website has been streamlined to ensure a continued user-friendly approach to young adults/adults who visit the site. The strapline is “believe in a better life” and this encompasses the whole ethos of Impact Living, as the aim is to support adults who need Impact Living’s support services to help them to live independently.
WEB BASED FUNDRAISING TOOLS
We have access to fundraising/donation tools via the internet: Impact Living Newsletter and Website, JustGiving, PayPal Giving Fund, Amazon Smile, Every Click, Easyfundraising, Facebook and X links have continued to assist our volunteers/donors and sponsors to raise awareness, funds and gain sponsorship for their fundraising events.
RESEARCH
Impact Living continue to research simple solutions, to compliment and hopefully improve further the life experiences of young people/adults who are living with diagnosed mental health conditions, chronic/long term illness or cancer and this type of research is still vital for the development of services for young people and adults. We also continue to partner with Impact Property Services, regarding feasibility studies for suitable supported accommodation options for Impact Living service users in Yorkshire and various other Cities/Counties.
AWARENESS RAISING
Impact Living continues to accept offers to attend awareness raising meetings, to raise awareness of the issues young people/adults living with diagnosed mental health conditions, chronic/long-term illness, or cancer face.
RESPITE ACCOMMODATION
Due to the ‘cost of living’ crisis, respite breaks had been difficult to fundraise for, and we are currently reviewing the plan for fundraising and respite provision and will update the plan for the next accounts.
SUPPORT AND WELL-BEING ACTIVITIES
Throughout the year, we continued to provide tailored support and meaningful diversionary activities for all of our vulnerable clients, helping to reduce isolation, improve wellbeing, and promote independence.
This support included assistance with essential daily tasks such as shopping, regular wellbeing checks, accompanied walks in local parks and green spaces, and a range of structured indoor activities. Thanks to the generosity of charitable donors and community supporters, clients were able to access arts and crafts materials, board games, books, and opportunities to develop new skills, including baking and other practical life skills. We also recognised the importance of celebrating key occasions that can often be difficult for those experiencing loneliness or hardship. Through donations from local individuals and organisations, we distributed festive shoebox gifts, Mother’s Day and Father’s Day hampers, and Easter eggs, helping clients feel valued, connected, and supported within their community.
These activities have played an important role in enhancing wellbeing, building confidence, and creating positive social connections for the people we support.
SUPPORTED ACCOMMODATION
Impact Property Services continues to accept Impact Living’s referrals for adults who need supported accommodation. This type of accommodation provides adults with a safe place to live and promotes independence; whilst still maintaining a level of support.
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Impact Living
Report of the Trustees for the year ended 31 October 2025 (continued)
MANAGEMENT TEAM
The management team consists of trustees and several independent professional individuals, who are from diverse backgrounds with a vast amount of experience. This team is responsible for the structure of the charity, its policies and procedures, legal obligations, and insurance. This team, Trustees and volunteer administrators use the office at Coley Chase to oversee operations from.
PROFESSIONAL SUPPORT & PARTNERSHIPS
Impact Living employs experienced and dedicated CSS support staff who work closely with clients to provide person-centred support that reflects their individual needs, circumstances, and aspirations. We continue to receive referrals primarily from NHS mental health services, local authorities, and partner hospitals, reflecting the confidence these agencies place in the quality and effectiveness of our services. Through these strong partnerships, we are able to engage individuals at the point they need support most and develop tailored support plans that promote wellbeing, independence, and positive outcomes.
By working collaboratively with healthcare professionals and statutory services, we ensure that clients receive coordinated, responsive support that complements existing care pathways and helps them navigate the challenges associated with mental health conditions, long-term illnesses, and other complex needs.
CONCLUSION
Our strong partnerships with health and social care agencies, combined with the expertise of our staff team, enable us to deliver high-quality, personalised support to those who need it most. Continued investment in our services will allow us to strengthen these collaborations, reach more vulnerable individuals, and help create lasting improvements in health, wellbeing, and independence across the communities we serve.
FUTURE DEVELOPMENTS
In light of the ‘cost of living’ crisis, Impact Living is undergoing a fundraising review, strategy development process and feasibility study alongside Impact Property Services, with the view to build new units of accommodation for adults who are affected by mental health conditions, chronic/longterm illness and cancer. Land options are being reviewed predominantly in Yorkshire plus we are also exploring options in other locations.
These potential new schemes or ‘Impact Living Centres’ are designed to be cost effective, efficient and eco-friendly, providing enhanced support, health and enterprise opportunities for our clients. We have been working with architects, developers, social services, mental health teams, health professionals and our clients to create an enhanced supported housing model that would not only benefit our clients but also bring a boost to the local community. Each supported housing scheme consists of between 10 and 60 units of one and two-bedroom apartments, with an enclosed garden courtyard area and community, support, enterprise, and training facilities on the ground floor.
Each young adult/adult living in this accommodation will have a tailor made ‘holistic’ support programme, which is made up of:
1. Happy and Stable Home Support Programme Housing based support comprising of setting up and maintaining a tenancy, understanding contracts, banking, bank accounts, credit unions, credit cards, debt management, benefits, setting up utilities, payment plans, budgeting, keeping the home safe, clean and tidy, social groups, college, faith groups, good citizenship and community involvement.
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Impact Living
Report of the Trustees for the year ended 31 October 2025 (continued)
2. Happy and Stable Home Support Programme
Housing based support comprising of setting up and maintaining a tenancy, understanding contracts, banking, bank accounts, credit unions, credit cards, debt management, benefits, setting up utilities, payment plans, budgeting, keeping the home safe, clean and tidy, social groups, college, faith groups, good citizenship and community involvement.
3. Healthy Living Support Programme Focusing on physical health, healthy cooking, and healthy eating, registering with the GP, clinics, Practitioners, Dentist, Opticians, attending appointments, addressing and maintaining health issues, taking care of sexual health, smoking cessation, maintaining healthy relationships with friends and family.
4. Mental Health and Wellbeing Support Programme Ensuring good mental health; maintaining and attending appointments with Doctors, overseeing medication, referral to Counsellors and Specialist Mental Health Services and treatments, e.g. Cognitive Behavioural Therapy, Anger Management and Negative Behavioural Therapies, Specialist Service for Eating Disorders, addressing Anxiety and Compulsive Disorders, Depression, Self-Harm and also attending and supporting service users with professional clinical meetings and assessments.
5. Employment, Training and Opportunities Support Programme Creating quality CV’s, advice, and interview techniques, looking for part time and full-time work, employment contracts, college enrolment, apprenticeships and work programmes, further education, lifelong learning, open university, volunteering, trainee and internships, administration skills.
6. Extra Care Support Programme
Tailored support based on service users with more complex life issues, concerning Police, Courts, and Immigration. Individuals who have complex and challenging life issues either from a health or mental health perspective or whom have multiple agency workers. Individuals with disabilities, learning difficulties, special needs, chronic/long-term illness.
7. Respite Care and Activities Support Programme
Suitable for individuals and their family members with complex, physical, mental and emotional health issues, a short relaxing break creating positive, enjoyable, meaningful and memorable experiences that will have a positive effect on their lives and will help rehabilitate them back to better health and establish friendships and positive relationships.
8. Reward and Incentive Programme
We are also implementing a reward and incentive programme to help build positive reinforcement; to encourage clients to maintain their tenancies and support programmes and to be responsible members of their local community.
We will liaise closely with health/mental health professionals and Oncology Unit Social Workers, to facilitate an appropriate personal support plan to meet each Impact Living service user’s specific housing and support needs.
Over the next two to three years, we aim to provide respite breaks for clients and their carers. We aim to maintain strong relationships with NHS teams and hospitals throughout the UK and to develop new relationships as our capacity grows. We remain committed to supporting as many young adults/adults as possible and to develop additional services.
EXTRA CARE
The charity provides a specialist and mental health support service to 90% of Impact Property Services tenants who are living with complex needs i.e. those fleeing abuse or at risk of sexual exploitation who also have multiple diagnoses in mental health such as psychosis, multiple personality disorder, self-harm, drug and alcohol addiction, gender dysphoria and there are new clients who are living with various learning difficulties or learning disabilities.
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Impact Living
Report of the Trustees for the year ended 31 October 2025 (continued)
As part of the fundraising strategy, Impact Living also aims to provide funding for specialist key support workers and specialist health and wellbeing workers, to assist with any service users support needs at Impact Property Service’s existing schemes, plus any future schemes.
NATE PROJECT (Needs Assessment and Therapy Evaluation)
To better address the complex and often interconnected needs of our beneficiaries, Impact Living is developing the Needs Assessment and Therapy Evaluation (NATE) Service , which is an innovative, in-house initiative designed to provide earlier intervention, personalised support, and improved access to therapeutic services. Alongside this, we are potentially looking to pilot a new Creative Therapies Project , incorporating specialist assessment, therapeutic interventions, creative resources, and administrative support to deliver a holistic package of care, support & supervision.
The NATE Project has been established to strengthen our existing extra care provision and ensure that individuals with complex mental health and well-being needs receive timely, tailored support. As part of the initial two-year pilot, we have recruited a dedicated Support Needs Assessor and Evaluator who works alongside our management team to identify needs, assess risks, and develop personalised support pathways.
Following a comprehensive assessment, beneficiaries gain immediate access to a bespoke programme of therapeutic and practical support. This enables them to address mental health challenges, build resilience, and develop the skills and confidence needed to live more independently, all within the safety and stability of a supportive home environment. The project will be specifically designed to reach individuals who often struggle to engage with, or gain access to, mainstream health and mental health services. This includes people experiencing mental health crises, those affected by substance misuse or alcohol dependency, individuals with dual diagnoses, and people transitioning from psychiatric inpatient settings back into the community.
By providing early intervention and targeted support, the NATE Project aims to prevent crises from escalating, reduce avoidable hospital admissions, and improve long-term outcomes for some of the most vulnerable members of our community. In doing so, the project also supports wider health and social care systems by helping to reduce pressure on overstretched mental health services and creating more sustainable pathways to recovery, stability, and independence.
Through the NATE Project, Impact Living aims to improve mental wellbeing, increase engagement with support services, strengthen independent living skills, and reduce social isolation. Ultimately, the project will help beneficiaries achieve greater stability, improved quality of life, and a more positive future, while demonstrating the value of integrated, person-centred support for individuals with complex needs.
FUNDRAISING (restricted)
I would also like to thank the following funders for their generous donations to existing and new projects (restricted funding):
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BUPA Foundation Green Community Grants – Wilfred Drive garden project
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• Lidl Toy Bank Fund – festive event for Sheffield clients
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Keith Howard Foundation – art excursion for Bradford clients
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Warburton Foundation – cookery project for Crofton Court clients
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Scurrah Wainright Charity – food poverty project
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Sheffield Town Trust – Wilfred Drive starter packs
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Freshgate Trust Foundation – Sheffield art supplies
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Gripple Foundation – Sheffield art supplies
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James Neill Trust Fund – furniture costs Sheffield
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Report of the Trustees for the year ended 31 October 2025 (continued)
FINANCIAL REVIEW
A surplus has been made during the year of £51,215 (2024: £11,984). The Trustees consider that the level of reserves at the year-end, along with expected activity in the next financial year, is adequate to allow the charity to meet its aims for at least the next 12 months.
27 August 2026
Approved by the Trustees on behalf of the charity on ……………………………. and signed on its behalf by:
……………………………………………………
Nigel Delaney Trustee
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Statement of Trustees’ accounting and reporting responsibilities
The Trustees are responsible for preparing the Trustees’ Annual Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).
The law applicable to charities in England and Wales requires the Trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources of the charity for that period. In preparing these financial statements, the Trustees are required to:
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Select suitable accounting policies and then apply them consistently;
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Observe the methods and principals in the Charities SORP;
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Make judgements and estimates that are reasonable and prudent;
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State whether applicable accounting standards have been followed, subject to any material departures disclosed and explained in the financial statements; and
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Prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in business.
The Trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Charities Act 2011, the Charity (Accounts and Reports) Regulations 2008 and the provisions of the trust deed. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
The Trustees are responsible for the maintenance and integrity of the charity and financial information included on the charity’s website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.
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Independent Examiner’s Report to the Trustees of Impact Living
I report to the Trustees on my examination of the financial statements of Impact Living for the year ended 31 October 2025.
This report is made solely to the Charity's Trustees, as a body, in accordance with Section 145 of the Charities Act 2011. My independent examination work has been undertaken so that I might state to the Charity's Trustees those matters I am required to state to them in an Independent Examiner's Report and for no other purpose. To the fullest extent permitted by law, I do not accept or assume responsibility to anyone other than the Charity and the Charity's Trustees as a body, for my independent examination work, for this report, or for the opinions I have formed.
Responsibilities and basis of report
As the Trustees of the Charity you are responsible for the preparation of the financial statements in accordance with the requirements of the Charities Act 2011 (‘the Act’).
Having satisfied myself that the financial statements of the Charity are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity’s financial statements as carried out under section 145 of the Charities Act 2011 (‘the 2011 Act’). In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5) (b) of the 2011 Act.
Independent Examiner's Statement
Since the Charity’s gross income exceeded £250,000 your examiner must be a member of a body listed in section 145 of the 2011 Act. I confirm that I am qualified to undertake the examination because I am a member of Institute of Chartered Accountants in England and Wales, which is one of the listed bodies.
I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:
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Accounting records were not kept in respect of the charity as required by section 130 of the Act; or
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The accounts do not accord with those records; or
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The accounts do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 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.
I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.
Jessica Lawrence FCA CTA
Azets Audit Services Limited 12 King Street Leeds LS1 2HL
28 August 2026 Dated: ………………………………….
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Statement of Financial Activities for the year ended 31 October 2025
| Unrestricted | Restricted |
2025 | 2024 |
||
|---|---|---|---|---|---|
| Notes | Funds | Funds | Total | Total | |
| £ | £ | £ | £ | ||
| Income from: | |||||
| Donations | 2 | 891 | - | 891 | 1,698 |
| Charitable activities | 3 | 413,147 | 5,688 | 418,835 | 301,040 |
| Bank interest | - | - | - | 1 | |
| Total income | 414,038 | 5,688 | 419,726 | 302,739 | |
| Expenditure on: | |||||
| Charitable activities | 4 | 335,551 | 32,960 | 368,511 | 290,755 |
| Total expenditure | 335,551 | 32,960 | 368,511 | 290,755 | |
| Net income/(expenditure) | |||||
| before other recognised gains | 78,487 | (27,272) | 51,215 | 11,984 | |
| Transfers between funds | 21,225 | (21,225) | - | - | |
| Net movement in funds | 99,712 | (48,497) | 51,215 | 11,984 | |
| Funds brought forward | (183,862) | 49,469 | (134,393) | (146,377) | |
| Funds carried forward | 10 | (84,150) | 972 | (83,178) | (134,393) |
In the comparative Statement of Financial Activities, the amount of restricted income was £7,919.
The Statement of Financial Activities includes all gains and losses recognised in the year.
The notes on pages 13 - 19 form part of these financial statements.
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Balance sheet as at 31 October 2025
| 2025 | 2024 | ||||
|---|---|---|---|---|---|
| Notes | £ | £ | £ | £ |
|
| Current assets | |||||
| Debtors | 8 | 30,118 | 17,214 | ||
| Cash at bank | 19,197 | 20,560 | |||
| 49,315 | 37,774 | ||||
| Creditors:Amounts falling due | |||||
| withinone year | 9 | (132,493) | (172,167) | ||
| Net current assets | (83,178) | (134,393) | |||
| Total net assets | (83,178) | (134,393) | |||
| Funds: | |||||
| Unrestricted funds | 10 | (84,150) | (183,862) | ||
| Restricted funds | 10,11 | 972 | 49,469 | ||
| Total funds | 10 | (83,178) | (134,393) |
The financial statements and accompanying notes on pages 13 - 19 were approved by the Trustees 27 August 2026
on ……………………… and signed on their behalf by:
Mr Nigel Delaney Trustee
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Notes to the financial statements for the year ended 31 October 2025
1. Accounting policies The principal accounting policies adopted, judgements and key sources of estimation uncertainty in the preparation of the financial statements are as follows:
1.1 Charitable Trust information Impact Living is a charity established by Written Constitution adopted on 2 August 2007 and registered with the Charity Commission under charity number 1122871. The charity’s principal office address is 71 Greaves Street, Bradford, BD5 7PE.
1.2 Accounting convention
The accounts (financial statements) have been prepared in accordance with the Statement of Recommended Practice: Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (“Charities SORP (FRS102)”), the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102), the Charities Act 2011 and UK Generally Accepted Practice effective from 1 January 2019.
The financial statements have been prepared to give a ‘true and fair’ view and have departed from the Charities (Accounts and Reports) Regulations 2008 only to the extent required to provide a ‘true and fair view’. This departure has involved following Charities SORP (FRS 102) rather than Accounting and Reporting by Charities: Statement of Recommended Practice effective from 1 April 2005 which has since been withdrawn.
Impact Living meets the definition of a public benefit entity under FRS 102.
Assets and liabilities are initially recognised at cost or transaction value unless otherwise stated in the relevant accounting policy notes.
The financial statements are prepared in sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £1.
The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.
1.3 Going concern
At the balance sheet date, the charity had net liabilities of £83,178 (2024: £134,393). The Trustees have at the time of approving the financial statements a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. Thus they continue to adopt the going concern basis of accounting in preparing the financial statements.
1.4 Charitable funds
Restricted funds are funds which are to be used in accordance with specific restriction imposed by donors or which have been raised by the Group for particular purposes. The cost of raising and administering such funds are charged against the specific fund. The aim and use of each restricted fund is set up in the notes to the financial statements.
1.5 Income
Income is recognised in full in the Statement of Financial Activities (“SoFA”) in the year in which it is receivable.
Income from government grants and other grants whether ‘capital grants’ or ‘revenue grants’ is recognised when the charity has entitlement to the funds, any performance conditions have been met, it is probable that the income will be received and the amount can be measured reliably and not deferred.
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Notes to the financial statements for the year ended 31 October 2025 (continued)
1.6 Expenditure
Expenditure (excluding grants) is included in the SoFA on an accruals basis.
Charitable activities include support costs and governance costs which are those incurred in connection with the administration of the charity and compliance with constitutional and statutory requirements.
Irrecoverable VAT is charged as a cost against the activity for which the expenditure was incurred.
1.7 Staff costs
The costs of short term employee benefits are recognised as a liability and an expense where settlement of obligations does not fall within the same year.
1.8 Financial instruments
The charity has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments. The Charity only has financial assets and liabilities of a kind that qualify as basic financial instruments in accordance with section 11 of FRS 102. Basic financial instruments are initially recognised at transaction value and are subsequently measured at their settlement value.
1.9 Cash at bank and in hand
Cash at bank and cash in hand includes cash and short term highly liquid investments with a short maturity held for working capital.
1.10 Debtors
Financial assets, other than those held at fair value through profit and loss, are assessed for indicators of impairment at each reporting end date.
Financial assets are impaired where there is objective evidence that, as a result of one or more events that occurred after the initial recognition of the financial asset, the estimated future cash flows have been affected. The impairment loss is recognised in the income and expenditure account.
1.11 Creditors, loans and provisions
Creditors, loans 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, loans and provisions are normally recognised at their settlement amount after allowing for any trade discounts due.
Financial liabilities are derecognised when, and only when, obligations are discharged, cancelled or they expire.
Amounts recognised as provisions are best estimates of the consideration required to settle the present obligation at the reporting end date, taking into account the risks and uncertainties surrounding the obligation.
1.12 Fund accounting General funds are unrestricted funds which are available for use at the discretion of the Trustees in furtherance of the general objectives of the Group and which have not been designated for other purposes.
Restricted funds are funds which are to be used in accordance with specific restriction imposed by donors or which have been raised by the Group for particular purposes. The cost of raising and administering such funds are charged against the specific fund. The aim and use of each restricted fund is set up in the notes to the financial statements.
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Notes to the financial statements for the year ended 31 October 2025 (continued)
1.13 Critical accounting estimates and judgements
In the application of the charity’s accounting policies, the Trustees are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.
The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the year in which the estimate is revised, if the revision affects only that year, or in the year of the revision and future years if the revision affects both current and future years.
The Trustees have determined that there are no estimates or assumptions which have a significant risk of causing a material adjustment to the carrying amount of assets and liabilities.
2. Income - Donations and non- performance grants
| Donations and non- performance grants | 2025 | 2024 |
|---|---|---|
| £ | £ | |
| Donations from: | ||
| - Individuals | 891 | 948 |
| -Other | - | 750 |
| Total | 891 | 1,698 |
All income received from donations and non-performance grants in the current year and prior year were unrestricted.
3. Income – Charitable activities
| Charitable activities | Unrestricted Funds |
Restricted Funds |
2025 | 2024 |
|---|---|---|---|---|
| £ | £ | £ | £ | |
| Charitable activity – Additional support | 413,147 | - | 413,147 | 293,121 |
| Restricted grants | - | 5,688 | 5,688 | 7,919 |
| Total | 413,147 | 5,688 | 418,835 | 301,040 |
4. Expenditure on charitable activities
| 2025 | 2024 | |
|---|---|---|
| £ | £ | |
| Direct charitable expenditure (Note 5) | 314,817 | 244,194 |
| Support costs (Note 6) | 53,694 | 46,561 |
| Total expenditure | 368,511 | 290,755 |
15
Docusign Envelope ID: 6F8DBFD3-85B9-842B-82FF-B6831AABA310
Impact Living
Notes to the financial statements for the year ended 31 October 2025 (continued)
5. Direct charitable expenditure
| 5. Direct charitable expenditure |
||
|---|---|---|
| 2025 | 2024 | |
| £ | £ | |
| Staff cost (Note 7) | 282,247 | 236,767 |
| Health and safety costs | 7,149 | - |
| Volunteers expenses | 224 | - |
| Travel and other costs | 1,019 | 1,554 |
| Activities costs | 1,299 | 1,208 |
| Insurance | 4,058 | 3,915 |
| Repairs and renewals | 18,821 | - |
| Rent | - | 750 |
| Total direct costs | 314,817 | 244,194 |
| 6. Support costs |
||
| 2025 | 2024 | |
| £ | £ | |
| Telephone | 17 | 380 |
| Office and computer costs | 578 | 2,961 |
| Training costs | 10 | 570 |
| Bank charges | 72 | 77 |
| Accountancy | 16,147 | 5,733 |
| Independent examination | 870 | 840 |
| Rent | 36,000 | 36,000 |
| Total support costs | 53,694 | 46,561 |
7. Wages and salaries
The average number of employees during the year was 13 (2024 – 10).
Their aggregate remuneration comprised:
| 2025 | 2024 | |
|---|---|---|
| £ | £ | |
| Gross wages | 250,478 | 216,050 |
| Social security costs | 26,394 | 16,413 |
| Pension costs | 5,375 | 4,304 |
| Total wages | 282,247 | 236,767 |
No employee received emoluments of £60,000 or more in the current or preceding year.
The key management of the charity are the Trustees. The Trustees are unpaid and did not receive any remuneration, benefits or expenses from the charity in the year (2024 - £nil).
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Docusign Envelope ID: 6F8DBFD3-85B9-842B-82FF-B6831AABA310
Impact Living
Notes to the financial statements for the year ended 31 October 2025 (continued)
8. Debtors
| 2025 | 2024 | |||
|---|---|---|---|---|
| £ | £ | |||
| Trade debtors | 29,801 | 16,988 | ||
| Prepayments and accrued income | 317 | 226 | ||
| 30,118 | 17,214 | |||
| 9. Creditors: amounts falling |
due within one | year | ||
| 2025 | 2024 | |||
| £ | £ | |||
| Trade creditors | - | 1,466 | ||
| Other creditors | 132,493 | 170,701 | ||
| 132,493 | 172,167 | |||
| 10. Funds |
||||
| Unrestricted | Restricted | 2025 | 2024 | |
| Funds | Funds |
Total | Total | |
| £ | £ | £ | £ | |
| Balance at 1 November 2024 | (183,862) | 49,469 | (134,393) | (146,377) |
| Income | 414,038 | 5,688 | 419,726 | 302,739 |
| Expenditure | (335,551) | (32,960) | (368,511) | (290,755) |
| Transfers | 21,225 | (21,225) | - | - |
| Balance at 31 October 2025 | (84,150) | 972 | (83,178) | (134,393) |
11. Restricted Funds
| Balance at | Movement | Movement in | Balance | ||
|---|---|---|---|---|---|
| 1 November | in funds – | funds – | at 31 | ||
| 2024 | Income | Expenditure | Transfers | October | |
| £ | £ | £ | £ | 2025 | |
| City of Bradford Council | 7,149 | - | (7,149) | - | - |
| Garfield Weston | 20,000 | - | - | (20,000) | - |
| Kenneth Hargreaves | 1,000 | - | - | (1,000) | - |
| Earl Fitz Charles | 2,000 | - | (2,000) | - | - |
| Charles & Elsie Sykes | 4,000 | - | (4,000) | - | - |
| Malton Town Council | 225 | - | - | (225) | - |
| B&Q Foundation | 9,360 | - | (9,360) | - | - |
| Aldi Winter Fund | 1,000 | - | (800) | - | 200 |
| National Schizophrenia Found | 472 | - | (472) | - | - |
| Rank Foundation | 3,400 | - | (3,400) | - | - |
| Sheffield Mutual | 143 | - | (143) | - | - |
| Marshall & Viggars Charitable | |||||
| Trust | 720 | - | (720) | - | - |
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Docusign Envelope ID: 6F8DBFD3-85B9-842B-82FF-B6831AABA310
Impact Living
Notes to the financial statements for the year ended 31 October 2025 (continued)
| Balance at | Movement | Movement in | Balance | ||
|---|---|---|---|---|---|
| 1 November | in funds – | funds – | at 31 | ||
| 2024 | Income | Expenditure | Transfers | October | |
| £ | £ | £ | £ | 2025 | |
| Bupa Foundation Green | |||||
| Community Grant | - | 1,976 | (1,976) | - | - |
| Lidl Toy Bank Fund | - | 230 | - | - | 230 |
| Keith Howard Foundation | - | 1,046 | (931) | - | 115 |
| Warburtons Foundation | - | 400 | (400) | - | - |
| Scurrah Wainwright Charity | - | 596 | (596) | - | - |
| Sheffield Town Trust | - | 640 | (640) | - | - |
| Freshgate Trust Foundation | - | 400 | (373) | - | 27 |
| Gripple Foundation | - | 400 | - | - | 400 |
| Total | 49,469 | 5,688 | (32,960) | (21,225) | 972 |
Transfers between funds represent the allocation of previously incurred costs, which were reported as unrestricted expenditure in earlier years, to the relevant restricted funds in accordance with the purposes for which the restricted income was received.
Purpose of restricted Funds:
City of Bradford Council – Grant relates to monies received to support adult social care providers to reduce the rate of Covid 19 transmission in care homes; and to support other workforce actions necessary to deliver infection control.
Garfield Weston - Funding towards a Needs Assessment & Therapy Evaluation Assessor.
Kenneth Hargreaves - Art Therapy Project.
Earl Fitzwilliam – Funding to convert unused ground floor space at site in Malton into a mental health support area for residents and the local community.
Charles & Elsie Sykes Trust - Funding to convert unused ground floor space at site in Malton into a mental health support area for residents and the local community.
Malton Town Council - Art supplies to be used during weekly one-to-one art therapy support sessions and small group creative art workshops, with the aim of providing residents with coping techniques to help them manage their mental health and other complex needs.
B&Q Foundation – Funding to upgrade the security system at our accommodation site in Sheffield. Funding towards the Wilfred Drive Garden project.
Aldi Winter Fund – Funding to purchase two large freezers with capacity to store increasing amounts of frozen food donations at Wilfred Drive.
National Schizophrenia Foundation – Grant to support costs of staff attending meetings at Voluntary Community & Social Enterprise and Mental Health Partnership Network.
Rank Foundation – Funding to provide safe housing with critical support for those experiencing homelessness and hospitalisation due to mental health, providing early intervention and prevention of further mental health crises.
Sheffield Mutual – Grant to provide art excursions in Sheffield.
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Docusign Envelope ID: 6F8DBFD3-85B9-842B-82FF-B6831AABA310
Impact Living
Notes to the financial statements for the year ended 31 October 2025 (continued)
Marshall & Viggars charitable Trust – Grant provided for the Crofton court well being garden project.
Bupa Foundation Green Community Grant - To transform underused and rundown space at Sheffield into a relaxing garden, with raised beds and seating area.
Lidl Toy Bank Fund - To take tenants living in Sheffield to a local venue to enjoy a festive meal during the Christmas period.
Keith Howard Foundation - To enhance the creative arts therapy programme by offering tenants the opportunity to participate in several arts and cultural experiences during the year.
Warburtons Foundation - To deliver healthy eating and cooking workshops for tenants.
Scurrah Wainwright Charity - To deliver healthy eating and cooking workshops for tenants.
Sheffield Town Trust - To provide starter packs for five new tenants at Sheffield.
Freshgate Trust Foundation - To purchase additional art supplies needed to deliver workshops over the year and expand the range of activities offered in response to participants expressed needs and interests.
Gripple Foundation - To purchase additional art supplies needed to deliver workshops over the year and expand the range of activities offered in response to participants expressed needs and interests.
12. Analysis of net assets between funds
| Unrestricted | Restricted | ||
|---|---|---|---|
| Funds | Funds | Total | |
| Fund balances as at 31 October 2025: | £ | £ |
£ |
| Net Current Assets | (84,150) | 972 | (83,178) |
| Total | (84,150) | 972 | (83,178) |
| Unrestricted | Restricted | ||
| Funds | Funds | Total | |
| Fund balances as at 31 October 2024: | £ | £ |
£ |
| Net Current Assets | (183,862) | 49,469 | (134,393) |
| Total | (183,862) | 49,469 | (134,393) |
13. Related party transactions
Included within other creditors at the year end is an amount payable of £99,532 (2024 - £146,501) owed to Impact Property Services Limited, a company which is connected via common Trustees/Directors.
During the year, rent totalling £36,000 (2024 - £36,000) and wages and salaries totalling £65,025 (2024 - £89,991) were recharged from Impact Property Services to the charity.
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