## **THE WISH CENTRE LIMITED**
**FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025**
**Company Limited by Guarantee No. 05060450 Registered Charity No. 1125263**
## **THE WISH CENTRE LIMITED**
## **FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025**
|**Contents**|**Pages**|
|---|---|
|Company and Charity Information|1|
|Directors' and Trustees' Annual Report|2 - 10|
|Independent Examiner's Report|11|
|Statement of Financial Activities|12|
|Balance Sheet|13|
|Summary Income and Expenditure Statement|14|
|Notes to the Financial Statements|15-22|
## **THE WISH CENTRE LIMITED**
## **COMPANY AND CHARITY INFORMATION**
|**THE WISH CENTRE**
**LIMITED**|A company limited by guarantee|
|---|---|
|**CHARITY REGISTRATION**|1125263|
|**NUMBER**||
|**COMPANY**|05060450|
|**REGISTRATION**||
|**NUMBER**||
|**REGISTERED OFFICE**|85 Great Portland|
||Street|
||London|
||England|
||W1W 7LT|
|**PRINCIPAL OFFICE**|Cedars Youth and Community|
||Centre|
||Chicheley Road|
||Harrow Weald|
||HA3 6QH|
|**DIRECTORS AND**|Finley Harnett (Chair)|
|**TRUSTEES**||
||Stefano Zammattio (Treasurer- resigned 10th September|
||2024)|
||Mahum Arif (Nikita Arif)|
||Chloe Edis|
||Alexis Watkins (resigned 17th October 2024)|
||Sima Patel (appointed 9thJanuary 2025)
Stephen Engineer (Treasurer from 18th July 2024)
Nicole Henry (resigned 18th July 2024)|
|**COMPANY SECRETARY**|Rowena Jaber|
|**&**||
|**CHIEF EXECUTIVE**||
|**INDEPENDENT**|Gravita Audit Oxford LLP|
|**EXAMINERS**|First Floor|
||Park Central|
||40-41 Park End Street|
||Oxford|
||OX1 1JD|
|**BANKERS**|HSBC|
||26-28 St Ann's|
||Road|
||Harrow|
||HA2 6QQ|
Page 1
**THE WISH CENTRE LIMITED**
**DIRECTORS' AND TRUSTEES' ANNUAL REPORT**
The Directors of The WISH Centre Limited, who are also Trustees, present their annual report with the independently examined financial statements of the charitable company for the year ended 31 March 2025.
The financial statements comply with the Charities Act 2011, the Companies Act 2006, the Memorandum and Articles of Association, and Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities (2nd edition) preparing their accounts in accordance with the Financial Reporting Standards applicable in the UK and Republic of Ireland (FRS 102).
## **STRUCTURE, GOVERNANCE AND MANAGEMENT**
The WISH Centre Limited was incorporated in England on 2 March 2004 under registration no. 05060450, as a company limited by guarantee and is governed by its Memorandum and Articles of Association. The company was registered as a Charity in England on 30 July 2008 under registration no. 1125263. The registered office is 85 Great Portland Street, London, W1W 7LT.
The Directors are appointed in accordance with the company's Articles of Association. The induction procedure consists of a meeting with the Chief Executive and also with the Chair of The WISH Centre Ltd. A new Trustee is also provided with relevant policies and procedures such as the Memorandum and Articles of Association and details of the finance policy. A 'skills audit' is periodically undertaken to ensure a variety of skills are represented amongst Trustees.
The charity has a Chief Executive who manages the day to day running of the charitable company and who has overall responsibility for the various projects. The Trustees, who are also Directors, meet regularly throughout the year to discuss the charitable company's business affairs.
Company law requires the Trustees, who are also Directors, to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the company and of the surplus or deficit of the company for that period.
In preparing those financial statements the Directors are required to:
- select suitable accounting policies and then apply them consistently;
- observe the methods and principles in the Charities SORP;
- make judgments and estimates that are reasonable and prudent;
- state whether applicable accounting standards and statements of recommended practice
- have been followed, subject to any material departures disclosed and explained in the financial statements;
- prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in operation.
The Directors and Trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the company and to enable them to ensure that the financial statements comply with the Companies Act 2006.
They are also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
The Trustees periodically review the charity's circumstances in order to identify and mitigate the major risks to which it is exposed and have established systems to mitigate those risks.
Page 2
## **THE WISH CENTRE LIMITED**
## **DIRECTORS' AND TRUSTEES' ANNUAL REPORT (continued)**
The Directors, who are also Trustees, during the year ended 31 March 2025 are shown below.
The Directors have no beneficial interest in the company.
Finley Harnett – Chair Stefano Zammattio-Treasurer- resigned 10/09/24 Chloe Edis Alexis Watkins-resigned 17/10/24 Nicole Henry- resigned 18/07/24 Nikita Arif Stephen Engineer- appointed as Treasurer 18/07/24 Sima Patel - appointed 09/01/25
Company Secretary - Rowena Jaber
The directors and members of the Board of Trustees of the charity at the date of the report are as shown on page 1.
Staff Team during the year ended 31st March 2025:
Rowena Jaber - Centre Director and Chief Executive Hemita Patel - Finance and Administration Manager Kaira Hunjan - Lead Psychotherapist Gary Daines – Psychotherapist (Left July 2024) Deborah Sanderson - Digital Systems Manager Hafiza Ali – Lived Experience Peer Support Worker (Left Nov 2024)
External Clinical Supervision provided by:
Alison White
Many thanks to all the young people who help us through volunteering and campaigning.
Page 3
## **THE WISH CENTRE LIMITED**
## **DIRECTORS' AND TRUSTEES' ANNUAL REPORT (continued)**
Over 90 children and young people age 12 -25 who self harm accessed early intervention support through open ended Psychotherapy, Self harm Peer Support and Art Therapy Groups.
This year we noticed increased suicide ideation and children struggling with anxiety, coping skills and emotional resilience, particularly the mid-teens many of whom were living in family or care conditions that got worse since the pandemic. There has also been a significant rise in disordered eating and young people with learning development needs struggling to access support services. At the time of writing this report, we are tracking the impact of AI on youth mental health, particularly the use of Chat GPT and other platforms and related risks including suicide prevention.
Schools remained our highest referrer with an increase in self and parent/carer referrals
In terms of gender, the majority of young people identified as Female (91%) and the majority (77%) were ages 18 and under.
We continue to be successful in outreaching to and engaging with young people from minoritized backgrounds, and 72% were non White British.
**----- Start of picture text -----**
||||
|---|---|---|
|Row Labels|hd|Count o%|
|White British|26|28%|
|Asian or Asian British Indian|16|17%|
|Any other Asian Background|11|12%|
|Any other White Background|9|10%|
|Any other Mixed Background|6|7%|
|Mixed White and Black Caribbean|5|5%|
|Black or Black British Caribbean|4|4%|
|Black or Black British African|4|4%|
|Asian or Asian British Pakistani|4|4%|
|Asian or Asian British Bangladeshi|3|3%|
|Any Other Ethnic Group|3|3%|
|Mixed White and Black African|1|1%|
|Grand Total|92|100%|
**----- End of picture text -----**
We planned over the last year to increase the number of peer support groups and art therapy on offer and to adapt our psychotherapy model so that we are able to meet the high demand for our services and support more young people.
Page 4
**THE WISH CENTRE LIMITED**
## **DIRECTORS' AND TRUSTEES' ANNUAL REPORT (continued)**
## **Art Therapy Groups (new offer)**
We provided specialist support for self-harm and other emotional issues for ages 16+ where early intervention (during early adolescence) had perhaps not been taken up.
The time and methods of outreach and engagement were intensive and involved the therapist/s; youth support worker and centre director by text, phone calls, pre meetings etc. This outreach was very successful in meeting all three objectives.
In such cases, we found that the prevalence of trauma was greater in these individuals - as adverse experiences were often more complex and multiple traumas were unprocessed in the young people. In such cases longer term psychotherapy was offered alongside a group intervention. This also worked in reverse - having a group intervention and when this was complete - individual therapy being offered.
The art therapy group was a particular success and it worked well with young adults aged between 18-22. We worked with a maximum of 7 at any given time and the outcomes for self harm and suicidal ideation were testament to the work done by the group members.
The Arts therapy group was a group with it's basis in art therapy however it was adapted to incorporate Wish's peer support model. Participants felt the weekly check ins which were mostly verbal but sometimes used the arts were a vital part of the group process. By the end of the group, self harm was an area they felt more comfortable to talk about with each other. Shame and stigma had been minimised, and we noticed that for the majority of the members there was a shift towards viewing themselves with more self compassion.
“I observed the group grow in confidence through the 9 months. I felt this was achieved through regular and consistent attendance of the group. The safety of sharing their experiences through metaphor as well as verbally in the group. Our outcomes clearly show that for all group members their self harm improved - 60% felt it was better than when they started the group and 40% felt that self harm had improved a lot. In regards to suicidal ideation there was an 80% improvement in this area - 60% "felt better" and 20% felt their suicidal thoughts had improved a lot”, Kaira Hunjan, Lead Psychotherapist.
The Art Therapy group started in September 2024 and finished at the end of June 2025. It is a group specifically tailored for young adults between the ages of 18 – 25. Run on a weekly basis for two hours and held at our centre in Harrow Weald. It has been a rolling group of seven Young Adults (YA) joining and leaving at different times throughout its duration, with core group members who attend regularly.
**Referral criteria** – Young adults of mixed genders aged between 18-25 who live in Harrow, have a Harrow GP, or attend a Harrow College/University. Primary criteria: YA who are self-harming and/or have a history of self-harm. Referrals for this service came from a range of different organisations including CMHT at Bentley House, IAPT, Colleges, voluntary sector, and self-referrals.
Participants had existing diagnoses for: Depression, Neurodiversity including – ADHD, cognitive functioning difficulties, ASD. Anxiety, Schizophrenia, PTSD, gender dysphoria, physical health issues (Chronic fatigue). Other difficulties experienced and presenting issues included: suicidal ideation with some major historic suicide attempts as well as hospitalisations, substance misuse, low self-esteem, trauma, insomnia and bullying.
**Approach** - Initial assessments were conducted to assess current safeguarding risks and to determine suitability for the group. The aim of the group was to provide a warm, trusting and supportive environment. As well as a caring, young adult centered group that people enjoyed being in. Additionally, the space had to be non-judgemental and “brave” so that members could share their life experiences and struggles through the creative arts. These conditions allowed for the Arts to be a “creative expression to communicate feelings, rather than aiming at aesthetically pleasing end products to be judged by external standards” (Liebmann 2004: 7). Each session was stand alone and followed a theme-based approach. This consisted of a formal structure with an introduction including a group check in, art making time followed by group/peer sharing and processing of feelings and material/themes. Sessions finished with grounding and a check out.
Page 5
**THE WISH CENTRE LIMITED**
## **DIRECTORS' AND TRUSTEES' ANNUAL REPORT (continued)**
**Benefits and Outcomes:** The group space became a democratic space, where power and responsibility could be shared as well as a space for social learning. YA with similar needs provided mutual support for each other and helped with mutual problem solving and this was demonstrated through check ins as well as peer/group discussions. This in turn provided group members opportunities to learn from feedback from one another. The art therapy group was an economical way of using expertise to help several people at the same time. Using art generates a lot of material and this can often accelerate group processes and dynamics. Expression through the arts can sometimes be the only way to access unconscious processes as trauma especially is difficult to process through verbal means alone. Open discussions were had about self-harm and suicidal ideation and this also presented opportunities to implement psycho education.
**Safeguarding:** Weekly group check ins were a means of assessing risk. An attempted suicide by a group member was shared during a group session and an immediate referral to CMHT as well as adult safeguarding was made. A small number of group members received support from The Cove in times of crisis.
**Example of activities** – A directive approach was used during the majority of the group sessions. Elements of Eco therapy took place where the group experienced being outside in nature and then brought back that experience into the art room. Participation in individual as well as collaborative art making. Various art media was used including clay, paint, collage, mixed media, pastels, masks. Examples of group themes were “When was the last time you felt good about yourself”, “How do you see yourself, how do others see you and how would you like to be seen.” Individual emotions were explored through art and responses to their creative processes. As was expression through music, movement and guided visualisations.
## **Feedback from group members:**
Group member 1: Trans (M-F), 19 years old, White British. NEET. "I found it very helpful in finding better and less harmful outlets for pain." Secured an apprenticeship, volunteered in a local charity shop and left the group as they moved to the South Coast to start a new life.
Group member 2: Female, 19 years old, British Asian (Pakistani). Gap Year and working part time. “I found the group sessions unlike something I have ever done before and enjoyed them.” Has secured a place at university to study Medicine in September.
Group member 3: Female, 22 years old, British Asian (Indian). Gap year and working part time. "Really helpful outlet to get away from life and to just get in touch with emotions and to focus on something different" “I really liked meeting others going through similar things – made me feel not alone. And also quite fun to do art.” Due to start an MA in Oct/Jan and applying to be a WISH Trustee.
Group member 4: Male, 22 years old, White British and Irish. Student: Final year of university. "It's a nice, calming and friendly environment" “Overall the Art Therapy group has been a safe space for me and had me get in touch with my feelings.” Has completed final year of university and will be seeking full time work.
Group member 5: Female, 21 years old, British Asian (Pakistani). NEET.
Group member 6: Female, 19 year old, British Asian (Indian). NEET. “Thank you, I appreciate all the help.” Left the group as secured a job in Marketing and is now working full time.
Group member 7: Female, 21 years old, White European. Student at University. “It was great being there and doing all we did.” Continuing University.
Page 6
## **THE WISH CENTRE LIMITED**
## **DIRECTORS' AND TRUSTEES' ANNUAL REPORT (continued)**
## **Feedback forms recorded the following:**
All of the young adults who attended the Arts therapy group found it helpful and as a result of the support felt more heard and understood. All participants felt they got in touch with their feelings through the process of making art and were also better able to express their feelings through art. 80% of group members said that making art has become an outlet for them and 80% also stated that they have gained a better understanding of themselves through making art.
## **Outcomes at the end of Group in the following areas:**
- Confidence & Self Esteem : 80% felt "Better" and 20% no change
- Anxiety: 60% felt "Better" and 40% no change
- Self Harm: 60% felt "Better" and 40% "improved alot"
- Personal Safety: 60% felt "better" and 20% "Improved alot" and 20% no change
- Sadness/Depression: 60% felt "Better" and 40% no change
- Happiness/Coping: 80% felt "Better" and 20% "Improved alot"
- Suicidal Thoughts: 60% felt "Better" and 20% improved alot and 20% no change
## **Self Harm Peer Support Groups**
The recruitment of a youth support worker (albeit for a short period of time) meant that we could once again start our peer support groups. Disordered Eating, Self Injury (self harm) and anxiety were the lead issues. Over 60% of the young people were from minoritized black ethnic communities and over 80% female or identify as non binary.
The young people shared how meaningful the experience was because they felt understood by others going through the same issues as them. Young people from six different schools were part of the group which meant we reached teenagers in other Harrow high schools (aside from Whitmore and Bentley Wood).
The Self Harm Peer Support Groups were for young women and trans female to male youth ages 13 to 16 years, with a focus on Disordered Eating in addition to Self Harm.
The Peer Support Groups continue to be a vibrant and critical lifeline for young people, including those who do not want to engage with any one to one support.
Our track record shows that we are successful in outreaching to and engaging young people who are non binary young adults, black young adults and those with a history of bulimia, binge eating and restrictive dieting.
Presentations have mainly been around restrictive eating and purging alongside self harm. Like with self harm this behaviour is often hidden - particularly the purging part which is often shared by the young person during the course of therapy. Excessive exercising often presents alongside calory restriction.
The young people in the group presented with varying degrees of disordered eating (most without a diagnosis). We provided snacks and drinks during the group and set boundaries and rules around eating/purging/other behaviours around eating. Psychoeducation was also part of this.
A long-standing member of the group who was given a diagnosis of anorexia accessed the ARC intensive day programme a few months into the group starting. The young person felt the group was too important to them to stop and therefore continued to attend whilst attending ARC during the day. This was despite a long journey back to Harrow from the other side of London.
Page 7
**THE WISH CENTRE LIMITED**
## **DIRECTORS' AND TRUSTEES' ANNUAL REPORT (continued)**
_Case Study “M” Self harm & Disordered Eating_
_M” is a 15 year old mixed race female referred to us by mum whilst on the CAMHS waitlist. She had a history with St Vincents (Eating Disorders Hospital) and had refused counselling from a number of services. We outreached to M by text and met her, and she attended our ED & Self harm Peer Support Group between June and December 2024. During this time she was case managed by CAMHS and CEDS for weigh in’s and given a diagnosis of anorexia. She was at risk of being excluded from her High School but had to leave as her she was struggling with eating and attended ARC. M came to group every week and fully participated. The group supported her in deciding to try the ARC Programme._
_M has kept in touch with us and self referred for one-one psychotherapy. She has refused other services, and was offered family therapy with CEDS and turned it down. M started weekly psychotherapy with us and has engaged well, attended 11 sessions consistently (even during the summer holidays). In therapy she has begun to share extensively around her childhood, which has been traumatic with numerous adverse childhood experiences including emotional and physical abuse as well as neglect. Due to the extent of M’s illness and ongoing emotional struggles she was home schooled for 9 months and attended the ARC day programme at the end of 2024. She is continuing to be case managed by CEDS on a monthly basis and is awaiting a discharge to CAMHS for an ASD assessment. M has returned to her High school and is now in Year 11, hoping to take her GCSE’s in the summer despite the many challenges she has faced. We are continuing to support M and anticipate that this will be a long-term intervention for at least a year. This project is critical in supporting young people who go through the system and who could end up with no interventions and high risk._
## **Individual Psychotherapy**
Over the last year our 1-1 psychotherapy support was based in two schools – Whitmore and Bentley Wood High schools due to specific funding and commissioning. We worked with our existing model of offering long term psychotherapy. This consisted of effective short-term therapy (6 sessions), medium term (6-20 sessions) and longer term (20+ sessions). With a small percentage of young people being seen for a duration of 18 months. Despite a reduction in our therapy capacity, we still managed to see young people relatively quickly from the point of referral.
Self harm continued to be the entry point for referrals to the service. The issues young people have been facing are: bereavement, parental illness both physical and mental, friendship issues, bullying, gender dysphoria. Sexual identity, trauma (sexual abuse/violence, CSE), suicidal ideation as well as previous suicide attempts. We are continuing to see more young people struggling with suicidal ideation alongside self-harm and there are increasing challenges that come with this.
The impact of Gary (one of our long term therapists) leaving (after eighteen years of service) meant that we couldn’t reach as many young people as we previously could. We also lost the expertise of a very experienced practitioner who was instrumental in establishing the therapy service. With only one therapist, there was a real struggle to meet the demands on the service.
Overall, the number of self referrals (14+) and parent/carer referrals have continued to grow, and our work around the reduction of the CAMHS waitlist together with limited resources locally has resulted in significant referrals from health and other statutory agencies.
Young adults (18+) are increasingly being referred for support and the age group 16-25 years now comprise of over 50% of our service users.
Page 8
**THE WISH CENTRE LIMITED**
## **DIRECTORS' AND TRUSTEES' ANNUAL REPORT (continued)**
Our Outcomes for young people continue to be excellent, with over 80% stopping or significantly reducing their self harm.
There is also a wider impact our community model made which includes:
• Addressing inequalities – the project was successful in targeting young people from minoritised communities including NEET young people. There was a high number of non binary and trans young people, particularly in the Art Therapy groups which provided a safe, non judgmental and supportive space.
• Better identifying unmet need – through the provision of outreach we were able to successfully engage with young people who had not previously accessed services. We did this through printed and digital poster campaigns on social media and in colleges, GP surgeries, health clinics with QR self referral codes. Young people were able to access Art Therapy Groups and Psychotherapy.
• Improving equality of access to early intervention and engagement and navigation of support – the outreach digitally and in person meant a swift engagement.
Going forward we are planning to build the infrastructure of the staff team so that we have more capacity to reach more young people. This will include a Deputy CEO post and a Marketing and Communications role.
We are refreshing our three-year Strategy and are excited to make decisions on where and how to have the greatest impact for young people so that they are able to move forward from distress to optimistic and purposeful young lives.
## **Rowena Jaber**
## **Centre Director**
Page 9
## **THE WISH CENTRE LIMITED**
## **DIRECTORS' AND TRUSTEES' ANNUAL REPORT (continued)**
## **FINANCIAL REVIEW**
It is the policy of The WISH Centre Limited (WISH) to maintain general unrestricted reserves at a level to enable the charity to operate effectively. General unrestricted reserves represent funds of the charity that are freely available, excluding designated funds, reserved funds or funds invested in fixed assets. The Trustees consider it prudent to work towards retaining general unrestricted reserves equivalent to three month's running costs to enable the charity to continue to provide services at the present level.
The trustees consider that reserves at this level are required due to:
- Risks associated with each income stream and expenditure being different from that budgeted planned activity level.
- Organisations commitments Reliability of Income - continuation of any of the current unrestricted income of WISH cannot be guaranteed.
- WISH's strategic and operational plans for the coming budgetary period and for the future years.
The Reserves Policy will allow WISH:
- Time to find and secure alternative funding, when an income stream dries up.
- To cover costs when there are possible late payments by funders.
- Time to negotiate with possible affected staff and give the required notice period when a lack of funding could lead to staff redundancies.
- To meet unexpected operational costs that may accumulate throughout the year.
- To support planned commitments or designations that cannot be met by future income alone.
Under the current reserves policy, the required level of reserves, based on 3 months of all costs for the year to 31st March 2025, is £55,500. The level of general unrestricted reserves (not already designated) at 31 March 2025 is £107,261 (2024: £54,159) equivalent to 193% of the target.
The Trustees hold funds in designated reserves for specific purposes. At 31 March 2025 the Trustees resolved to set aside funds of £5,000 (2024: £5,000) in a Development Fund: designated for website/ marketing/fundraising/and training; and £67,000 (2024: £67,000) in an Employment Fund: designated to provide future funding for the Charity's core posts if required and a provision for additional costs of redundancy or sickness.
The calculation of the required level of reserves is an integral part of the organisation's planning, budget and forecast cycle.
The statement of financial activities shows net incoming resources for the year of £268,705 The total restricted funds and reserves at the balance sheet date, stood at £303,230 of which £123,969 were restricted funds, £72,000 were designated funds and £107,261 were unrestricted reserves. This report has been prepared in accordance with the special provisions relating to small companies within Part 15 of the Companies Act 2006.
Approved by the board and signed on its behalf dated:
…………………………………………………
## **Stephen Engineer- Treasurer**
Page 10
**THE WISH CENTRE LIMITED**
## **INDEPENDENT EXAMINER’S REPORT TO THE MEMBERS OF THE WISH CENTRE LIMITED**
I report to the charity trustees on my examination of the accounts of the company for the year ended 31 March 2025 which are set out on pages 12 to 25.
## **Responsibilities and basis of report**
As the charity’s trustees of the company (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 (‘the 2006 Act’).
Having satisfied myself that the accounts of the company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity’s accounts as carried out under section 145 of the Charities Act 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 report**
Since the company’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 the ICAEW, 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:
- (1) accounting records were not kept in respect of the company as required by section 386 of the 2006 Act; or
- (2) the accounts do not accord with those accounting records; or
(3) the accounts do not comply with the accounting requirements of section 396 of the 2006 Act other than any requirement that the accounts give a ‘true and fair’ view which is not a matter considered as part of an independent examination; or
(4) the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended practice for accounting and reporting by charities applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102).
I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached. ready Gary Pready FCA Gravita Audit Oxford LLP
First Floor Park Central 40-41 Park End Street Oxford OX1 1JD
Date 3 December 2025
Page 11
## **THE WISH CENTRE LIMITED**
## **STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 MARCH 2025**
|**Notes**
**Income and Expenditure**
**Incoming Resources**
Grants Received
3
Sundry Income
Commission Income
Voluntary Income and Donations
Interest and investment income
4
**Total Income Resources**
**Resources Expended**
Direct charitable expenditure
5
Fundraising and publicity
6
Management, Governance and administration
7
**Total Resources Expended**
Net Incomong/(outgoing) Resources
Transfers between funds
Net movement in funds
Reconciliation of funds:
Total funds brought forward at 1 April 2024
Total funds carried forward as 31 March 2025|**Unrestricted**
**Funds**
**Restricted**
**Funds**
**Total Funds**
**2025**
**Total Funds**
**2024**
**£**
**£**
**£**
**£**
-
227,195
227,195
203,410
5,000
-
5,000
5,000
14,625
-
14,625
-
17,224
-
17,224
8,378
4,661
-
4,661
3,739
**41,510**
**227,195**
**268,705**
**220,527**
158
186,462
186,620
208,491
-
534
534
2,081
260
12,005
12,265
11,429
**418**
**199,001**
**199,420**
**222,001**
**41,091**
**28,194**
**69,285**
**1,474**
**-**
**12,011**
**12,011**
**-**
**-**
**-**
**53,102**
**16,183**
**69,285**
**1,474**
**-**
126,159
107,786
233,945
235,419
179,261
123,969
303,230
233,945|
|---|---|
Page 12
**THE WISH CENTRE LIMITED**
## **BALANCE SHEET AS AT 31 MARCH 2025**
|**Notes**
**Fixed Assets**
**£**
Tangible assets
9
**Current Assets**
Debtors
10
-
Cash at bank and in hand
306,910
**306,910**
Total Current Assests
**Current Liabilities**
Amounts falling due within one year
11
4,221
Total Current Liabilities
4,221
**Net Current Assets**
**Total Assets Less Current Liabilities**
**Funds**|**2025**
**2024**
**£**
**£**
**£**
541
721
2,167
238,064
**240,231**
7,006
7,006
302,689
233,225
**303,230**
**233,945**|
|---|---|
|Restricted income funds
13|123,969
107,786|
|Unrestricted Funds:
Designated Funds
14
72,000
General Reserve
107,261
**TOTAL FUNDS**|72,000
54,159
179,261
126,159
**303,230**
**233,945**|
For the financial year ended 31 March 2025 the company was entitled to exemption from audit under section 477 Companies Act 2006 relating to small companies. No member of the company has deposited a notice, pursuant to section 476, requiring an audit of these financial statements under the requirements of the Companies Act 2006.
The directors acknowledge their responsibility for ensuring that the company keeps accounting records which comply with section 386 of the Act and for preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of the financial year and of its profit or loss for the 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 accounts, so far as applicable to the company. These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime within Part 15 of the Companies Act 2006 and in accordance with. FRS 102.
On behalf of the Board and signed on its behalf dated:
Stephen Engineer Treasurer
Page 13
**THE WISH CENTRE LIMITED**
## **SUMMARY INCOME AND EXPENDITURE STATEMENT**
## **FOR THE YEAR ENDED 31 MARCH 2025**
|**Notes**
Income receivable (income resources)
Expenditure (resources expended)
**Net Surplus/( Deficit)for the year**|**2025**
**£**
268,705
(199,420)
**69,285**|**2024**
**£**
220,527
(222,001)|
|---|---|---|
|||**1,474**
**-**|
Page 14
**THE WISH CENTRE LIMITED**
## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025**
## **1 Accounting Policies**
## **a) Basis of preparation**
The wish centre financial statements are prepared in accordance with the Ac **counting** and Re **porting** by Charities: Statement of Recommended Practice (SORP) applicable to cha **rities (2** nd editio **n** ) preparing their accounts in accordance with the Financial Reporting Standar **d applica** ble in th **e UK an** d Republic of Ireland (FRS 102) and the Companies Act 2006 as applicable to companies subject to the small companies regime and the Charities Act 2011 . The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.
The financial statements have been prepared under the historical cost convention unless otherwise stated in the relevant accounting policy note. The accounts are prepared in sterling, which is the functional currency of the wish centre.
The charity constitutes a public benefit entity as defined by FRS102.
## **b) Incoming Resources**
Income is recognised when the charity has entitlement to the funds, any performance conditions attached to the item(s) of income have been met, it is probable that the income will be received and the amount can be measured reliably.
There has been no offsetting of assets and liabilities, or income and expenses, unless required or permitted by the FRS 102 SORP or FRS 102.
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 the amount can be measured reliably and is not deferred.
Voluntary income and donations are included in the financial statements on a cash receivable basis, except when the donors specify that they must be used in future accounting periods or donors' conditions have not been fulfilled. In these cases, the income is deferred.
For legacies, entitlement is taken as the earlier of the date on which either: the charity is aware that probate has been granted, the estate has been finalised and notification has been made by the executor(s) to the Trust that a distribution will be made, or when a distribution is received from the estate. Receipt of a legacy, in whole or in part, is only considered probable when the amount can be measured reliably and the charity has been notified of the executor(s) intention to make a distribution. Where legacies have been notified to the charity or the charity is aware of the granting of probate, and the criteria for income recognition have not been met, then the legacy is treated as a contingent asset and disclosed if material.
Donated goods, income and services are recognised as income when the charity has control over the item, any conditions associated with the donated item have been met, the receipt of economic benefit from the use by the charity of the item is probable and that economic benefit can be measured reliably. In accordance with the Charities SORP (FRS 102), general volunteer time is not recognised.
Gift aid receivable is included in income when there is a valid declaration from the donor. Any Gift Aid amount recovered on a donation is considered to be part of that gift and is as an addition to the same fund as the initial donation unless the donor or the terms of the appeal have specified otherwise.
Page 15
**THE WISH CENTRE LIMITED**
## **c) Fund Accounting**
The charitable company maintains the following funds and reserves policies;
- **Unrestricted** : These are funds which can be used in accordance with the charity's objectives at the discretion of the Trustees.
- **Designated:** These are funds set aside by the Trustees out of unrestricted funds for specific future purposes.
- **Restricted:** These are funds that can only be used for particular purposes. Restrictions arise when specified by the donor.
## **d) Resources Expended**
All expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all costs relating to each particular category. Where costs cannot be directly attributed to particular headings they are allocated to activities on a basis consistent with the use of those resources.
Direct charitable expenditure represents costs incurred in meeting the objects of the charity. Management and administration costs are those incurred in connection with administration of the charity and compliance with its constitutional and statutory requirements.
A full analysis of resources expended is given in the notes to the financial statements.
## **e) Tangible fixed assets and depreciation**
Individual fixed assets are capitalised at cost when over £1,000. Depreciation is provided at rates calculated to write off the cost less estimated residual value of each asset over its expected useful life as follows:
Fixtures, fittings and equipment
25% reducing balance basis
## **f) Intangible assets**
Intangible assets comprise an acquired website and development expenditure. Intangible assets are initially recognized at cost. Amortisation is charged on a straight line basis over the expected useful life of the asset, as follows:
Website 3 years straight line basis
## **g) Pension costs**
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to the profit and loss account in the period to which they relate. The employer's pension contributions are allocated to each fund based on the percentage of salary allocated to each fund.
## **h) Leases**
Leases are classified as finance leases whenever the terms of the lease transfer substantially all the risks and rewards of ownership to the lessees. All other leases are classified as operating leases. Rental payable under operating leases, including any lease incentives received, are charged to income on a straight line basis over the term of the relevant lease except where another more systematic basis is more representative of the time pattern in which economic benefits from the lease asset are consumed.
Page 16
**THE WISH CENTRE LIMITED**
## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 (continued)**
## **2 Share Capital**
The company has no share capital. The liability of its members is limited to £10 each.
|**3 Grants**
Grants receivable were:
**Restricted:**
Bentley Wood High School
British Airways/Comic Relief
John Lyon's Charity - Collaboration Fund
John Lyon's Charity - Recovery Fund
Mind In Harrow/ CNWL
Mind In Harrow/ Heads Up
Young Harrow Foundation/Change Makers
Young Harrow Foundation/CNWL
Young Harrow Foundation/Family Hub
Young Harrow Foundation/Disordered Eating Prevention
**Unrestricted:**
John Lyons Cost Of Living Uplift|**2025**
**£**
-
100,107
60,500
-
-
26,382
206
20,000
-
20,000
-
**227,195**
**£**|**2024**
**£**
13,162
-
60,500
50,000
8,134
25,614
15,000
20,000
1,000
-
10,000|
|---|---|---|
|||**203,410**
**£**|
These grants, including local government grants from Harrow Council, are in respect of maintaining the existence of The WISH Centre, and to provide specialist services to enable it to achieve its objectives as described on page 4 onwards.
4 **Interest and Investment Income 2025 2024 £ £** Bank interest received £ 4,661 £ 3,739
Page 17
**THE WISH CENTRE LIMITED**
**NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 (continued)**
|5**Direct Charitable Expenditure**
**Unrestricted**
**Funds**
**£**
Direct project cost
91
-
Travel and subsistence
98
Staff salaries
-
Employers NIC
-
Employers pension contributions
-
Office rent, rates and associated costs
-
Staff training, development welfare and recruitment
4
-
Volunteer expenses
-
Printing, postage and stationery
-
Equipment
-
Telephone
74
IT and office supplies
34
Membership and subscription costs
47
**TOTAL**
**158**
**£**
6**Fundraising and Publicity**
**Unrestricted**
**Funds**
**£**
Advertising and publications
-
Fundraising costs
-
Internet and website
-
**TOTAL**
**-**
**£**
7 **Management, Governance and Administration**
**Unrestricted**
**Funds**
**£**
Insurance
-
Bank charges
68
Accountancy & legal fees
-
External Finance Function
-
Management meeting expenses
12
Depreciation
180
**TOTAL**
**260**
**£**|**Restricted**
**Funds**
**£**
5,052
137
141,042
13,600
6,040
16,196
841
11
129
-
1,529
1,199
686
**186,462**
**£**
**Restricted**
**Funds**
**£**
359
-
175
**534**
**£**
**Restricted**
**Funds**
**£**
1,785
60
2,085
7,590
485
-
**12,005**
**£**|**2025 Total**
**2024 Total**
**£**
**£**
4,962
5,582
234
185
141,042
159,779
13,600
15,539
6,040
6,082
16,196
16,498
837
813
11
259
129
63
-
579
1,603
1,168
1,233
1,191
733
753
**186,620**
**£**
**208,491**
**£**
**2025 Total**
**2024 Total**
**£**
**£**
359
474
-
43
175
1,564
**534**
**£**
**2,081**
**£**
**2025 Total**
**2024 Total**
**£**
**£**
1,785
1,632
128
65
2,085
2,217
7,590
6,600
497
675
180
240
**12,265**
**£**
**11,429**
**£**|
|---|---|---|
Included under Accountancy and legal fees above are independent examination and associated accountancy fees of £2,000 (2024: £1,980)
Page 18
**THE WISH CENTRE LIMITED**
**NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 (continued)**
## **8 Staff Costs and Emoluments, trustee remuneration and expenses and the cost of key management personnel**
|Staff salaries
Social security costs
Employer pension contributions|**2025**
**2024**
**£**
**£**
141,042
159,779
13,600
15,539
6,040
6,082
**160,682**
**£**
**181,400**
**£**|
|---|---|
One employee received employee benefits of more than £60,000.
None of the trustees have been paid any remuneration or received any other benefits from employment with The WISH Centre Ltd or a related entity. Trustee expenses totalling £37 (2024: £47) have been reimbursed in the year.
The key management personnel of The WISH Centre Ltd comprise of the trustees and the Chief Executive Officer. The employee benefits of the key management personnel including employer's NIC, total £66,144
The average number of employees in the year were as follows:
**----- Start of picture text -----**
2025 2024
Number Number
Employees 4 6
**----- End of picture text -----**
|9**Tangible Fixed Assets**
Cost at 1 April 2024
Additions
Disposals
Cost at 31 March 2025
Depreciation at 1 April 2024
Charge for the year
Disposals
Depreciation at 31 March 2025
Net book value at 31 March 2025
Net book value at 31 March 2024|**Fixtures,**
**Fittings and**
**Equipment**
**£**
7,144
-
-
**7,144**
6,423
180
-
**6,603**
**541**
**£**
**721**
**£**|
|---|---|
Page 19
**THE WISH CENTRE LIMITED**
## **THE WISH CENTRE LIMITED**
## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 (continued)**
|**10 Debtors**
**2025**
**£**
Trade debtors
-
Prepayments and accrued income
-
**-**
**£**
11**Liabilities Falling Due Within One Year**
**2025**
**£**
Trade creditors
727
Taxation, social security and pension contributions
661
Accruals and deferred income
2,472|**10 Debtors**
**2025**
**£**
Trade debtors
-
Prepayments and accrued income
-
**-**
**£**
11**Liabilities Falling Due Within One Year**
**2025**
**£**
Trade creditors
727
Taxation, social security and pension contributions
661
Accruals and deferred income
2,472|**2024**
**£**
-
2,167
**2,167**
**£**
**2024**
**£**
460
3,753
1,980|
|---|---|---|
|Other creditors|361|813|
|**Deferred Income reconciliation**
Balance brought forward
Amount released
Amount deferred for the year
Balance carried forward|**4,221**
**£**
**2025**
**£**
-
-
-
**-**
**£**|**7,006**
**£**
**2024**
**£**
11,800
(11,800)
-
**-**
**£**|
Monies invoiced under performance related grants have been deferred where appropriate
Page 20
**THE WISH CENTRE LIMITED**
## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 (continued)**
## **12 Operating lease commitments**
## Lessee
At the reporting end date the company had outstanding commitments for future minimum lease payments under non-cancellable operating leases, as follows:
|payments under non-cancellable operating leases, as follows:||
|---|---|
||**2025**
**2024**|
|Amounts falling due within one year
Amounts falling due after one year|**£**
**£**
1,127
1,083
-
-|
|A total of£12,518was recognised as an operating lease expense in the period (2024: £14,083)||
## **13 Restricted Funds**
|British Airways/Comic Relief
Bentley Wood High School
John Lyon's Charity
John Lyon's Charity - Recovery Fund
BBC Children in Need
John Lyon's Charity - Collaboration Fund
Young Harrow Foundation/Change Makers
Young Harrow Foundation/Disordered Eating
Young Harrow Foundation/Family Hub
Mind in Harrow/Comic Relief
Mind In Harrow/ Heads Up Consortium
Mind In Harrow/CNWL- CAMHS Reduction
Young Harrow Foundation/ CNWL 16-25
Brook Young People Funding
**TOTAL**|**Opening**
**Balance at**
**31-Mar 24**
**Income**
**Expenditure**
**Net transfer**
**from**
**unrestricted**
**funds**
**Closing Balance**
**as at 31-Mar-25**
**£**
**£**
**£**
**£**
**£**
-
100,107
40,973
-
59,134
13,163
-
-
13,163
-
-
5,159
-
5,159
-
-
9,285
-
9,292
7
-
8,654
-
8,654
-
-
30,351
60,500
37,893
-
52,958
11,097
206
10,595
-
708
-
20,000
16,993
-
3,007
333
-
333
-
-
1,145
-
-
-
1,145
-
19,597
26,382
39,912
-
6,067
1,849
-
-
-
1,849
9,291
20,000
29,045
-
246
152
-
152
-
-|
|---|---|
||**107,786**
**£**
**227,195**
**£**
**199,001**
**£**
**12,011**
**-£**
**123,969**
**£**|
Restricted funds relate to grants received for specific expenditure which has not been fully utilised at the balance sheet date.
The fund in respect of Bentley Wood High School was transferred from restricted to unrestricted funds during the year, following reassessment of the nature of the terms in place.
Page 21
**THE WISH CENTRE LIMITED**
## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 (continued)**
## **14 Restricted Funds (Previous Year)**
|**14 Restricted Funds (Previous Year)**|||
|---|---|---|
|Harrow Council LCPF- Place Based Funding
Bentley Wood High School
John Lyon's Charity
John Lyon's Charity - Recovery Fund
BBC Children in Need
John Lyon's Charity - Collaboration Fund
Young Harrow Foundation/Change Makers
Young Harrow Foundation/Family Hub
Mind in Harrow/Comic Relief
Mind In Harrow/ Heads Up Consortium|**Opening**
**Balance at**
**31-Mar 23**
**Income**
**Expenditure**
**Net transfer**
**from**
**unrestricted**
**funds**
**Closing Balance**
**as at 31-Mar-24**
**£**
**£**
**£**
**£**
**£**
-
-
1,122
1,122
-
-
13,163
-
-
13,163
33,120
-
27,961
-
5,159
19,141
50,000
59,856
-
9,285
43,134
-
34,480
-
8,654
19,624
60,499
49,771
-
30,351
-
15,000
3,903
-
11,097
-
1,000
667
-
333
1,145
-
-
-
-
1,145
-
-
25,614
6,018
-
19,597||
|Mind In Harrow/CNWL- CAMHS Reduction
Young Harrow Foundation/ CNWL 16-25
Brook Young People Funding
**TOTAL**|9,676
8,134
15,961
-
-
20,000
10,709
-
152
-
-
-|1,849
9,291
152|
||**123,702**
**£**
**193,409**
**£**
**210,448**
**£**
**1,122**
**£**|**107,786**
**£**|
## **15 Designated Funds**
Designated funds have been set aside by the trustees out of unrestricted funds as follows:
|Development fund
Employment fund|**2025**
**2024**
**£**
**£**
5,000
5,000
67,000
67,000|
|---|---|
||**72,000**
**£**
**72,000**
**£**|
## **16 Income from general donations, donated goods and donated services**
We are very grateful to the many individuals and the organisations who have supported our work through donations and fundraising events.
## **17 Related party transactions**
There were no related party transactions in the reporting period that require disclosure.
## **18 Going concern**
The Trustees consider that there are no material uncertainties about the ability of the Charity to continue as a going concern. In making this assessment we have considered the likely charitable conditions for a period of twelve months from the date of our approval of these accounts.
Page 22
The WISH Centre TAR and Annual Accounts
2024-25 - to be signed
Final Audit Report
2025-11-27
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