Docusign Envelopg ID.. E804&4tF.2E5N24E-B011>89394E38BC&A RETT UK A COMPANY IJMrrED BY CONTENTS OF THE FINANCIAL STATEME FOR YEAR ENDED 31 MARCH 2025 Chair's Report 202425 Report of the Trustees 2 to 12 Independent Examiner's Report 13 Statement of Flnaneial Activities 14 Balanee She 15 to 16 Notes to the Kllancial Ststements 17 to 25 Docuwn EnveloFe ID.. E804&4DF4E5&424E-B01(k89394E388C&4 RE A COMP BYGU HAIR'S RE RT 20￿25 FOR THE YEAR ENDED 31 MARCH 202S I would like to slart with thanking the whole Rett UK team - Rob. Julie, Domw B￿ty, Cherie. Abigail, Tracey, Becca and all those involved with CommunicatioLs and Education Supwrt - w]]0 continue to do an arnazing job supporting the Rett Community. And I would like to acknowled8e all our loyal fundrai￿ and sp)nsors who have made possible the continuing e&%ential work of the cljarity. You can read nu)re alxwt the work during 202425 in the pages below. Undoubtedly the highlight of the year was the Rett UK Farnity Weekend in Northanuyton in October 2024. This was the biggest in-person event that we have organised and it came with plenty of logistical challenges.. before during and after the W￿kend itse]f. However. it was so giM)d for the Rett famity to be able to gather together in one place. with an amazi array of speake￿. d¢monstrations and fun activities. On behalf of the wljole Board of T[￿stee5. I would like to that& Rob and the whole team who pullcd out all the stops to prepare a bigger. Ixtter and entirely free weekend (thanks to a very successful Big Give can4Mign). One of the strengts of the organisation is its conllrritted and thlent￿ Board of Trustees. There has been gwt stability on the Board this year as all the Tn￿teeS have conttnued in with just the one new Trustee (Tom Gander) joining the Board during the year. Continuity and togetherness has i￿en required at tin￿ during the year &8 we have handled a number of difficult and sensitive i&su4 and it will be even mfftE inyjttrit in the year ahead as we enter choppier financial wate￿. As detailed elsewhe￿ in this re￿rt Rett UK operated at a significant loss during 202425 an(L while this was planned for and enabl¢d us to make significant n•v invcstrnent in areas such as repla￿ment eyegdze devices. it means that some additional funding andlor Cost savings will requiffd in the coming year. W¢ Eive in challenging times economi￿ and politically, but l am Confident that we have a Board fully equipp¢d and with the necessary ¢XPCTience to steer ￿ throug￿ Here's to another suc¢essfill year in 2025126. Docusign Envelope ID: E8046ADF-2E5&424E-B01Ck89394E38BC&4 RE￿ UK COMP DBY REPORT OF THE TRUSTEES FOR THE YEAR IYDED 31 MAR The t￿SteeS who are also directors of the charity for the put[X￿ of the Companies Act 21M)6, Present their report with the financial statements of the charity for the year ended 31 March 2025. The tnkn have adopted the provisions of Accounting and R¢p)iting by ChaTiti&s: Statement of Recoll￿ Pwtice applicable to charities preparing their accounts in accordance with the Financial Reporting sta￿ applicabl¢ in the UK and Kepublic of Ireland (FRS 102) (effective l January 2019). oBJE￿[VEs AND AThTIES About Rett Syndrome Rett syndrome is a progressive, neur(Mlevelopmentsl disoth. Rett syndrome is by mutations in the MeCP2 gene that lead to a deficiency of the methyl cytosine binding protein 2 (MeCP2). an in]porlant protein responsibl¢ for norn)al function in the brdin and other parts of the nervous systenL MeCP2 mutatiODS much more commonly affect females, as the gene is found on the X4hromoSon￿ (wbich females have 2 of. whilst males only have l). Rett syndrome has an &Sttn]ated worldwide incidence of l out of every 10,(W15,(KK) liv¢ f¢malc births, making it one of the most common genetic caus¢s of dcvel(yrnental and int¢lleciual IM￿][ment in females. The incidence in males is People with Rett syndrome ty￿callY have llorn]￿ development up until &18 months of age, but then exFwience rapid regression of previously acquired milesto￿5 including Speec￿ gro&s and fine motor skills, and develop St￿Otypical, repetitive hand movements that prevent them from purposeful hand function. Over time people with Rett syndrome may develop Muscle contractur￿, rigidity, and debilitsting scoliosis, along with periimjs of recurrent seizures, burdensome gdstrointestinal abnornmlities. breathing abDorn￿lities and CO￿ltiVe decline. Althougb the￿ are treatments available for Rett syndrome, a si￿1ficant unmet need still ¢xists for new trealment options. Objectives and aims Rett UK is a national charity dedicated to supwrting and empowering people with Rett syndrome. theiT families and those involved in providing their care. We are a membership organisation and wel￿rne rnernbe￿ from the UK and abroad. Our strdte c aims are to - provide prof¢&sional family-supw)rt services, activiti￿ and events at a local, regional and national level - educate healtty s(Kial care and education profe&siona]s about Rett syndrome to enable quicker diagnosis and improved standards of care throughout the UK - advocafr for people with Rett syndrome to be given the support and resources needed to be adive communicators . promote. support and en¢ournEe tesearch into new ther2pies a￿1 treat[￿ts for Rett syndrome Ourv That everyone with R¢tt syndrome is giv¢n ¢vy po&8￿1 k Op￿￿ty to achieve their individual ￿)tentIal so that they may live their life to the fl￿. Docusign Enbplope ID.. E8046ADF_2E5&424E_B01(W394E388C&4 RE￿ UK A COMPANY L DBYCU TERED NUMBER: 7339522 REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2025 Public benefit tn shaping our objed1v￿ and planning our activities for the Y￿r, the Trustees have given corL8ideration to the duties set out in section 17(5) of the Charities A¢t 2011 to have due re83rd to public benefit and to the Charity Commission Guidance on public benefiL In particular, the Tr￿81e￿ have Co￿81dered how the planned activities will ¢oThtribute to the overnll aims and obje¢tives that they have 8¢L The Trustees believe that the paragraplL S￿]ficallY on 'Achievements and PerfornwKe" for the year, relate in detsil the benefit that the charity provides to the public. Page 3 Docuslgn Envejope ID.. E8O46ADF-2E5￿24E-B01Lbe9394E38ec&I RETT UK A COMPANY LIM￿ED BY GUARANTEE GISTERED NUMBER: 7339522 REPORT OF THE TRUSTEES R THE YEAR ENDED 31 MARCH 2 Charitable activities Despite ending the year in a deficit 2024r2025 is up there with one of the most memorable years of late - prinwily because we saw the return of the much loved and hugely valuable Family Weekend! The deficit was planned as we were using designated funds to brillg the Famity Weekend to our families free of charge, ensuring no one missed out on such an important event in terms of SUPPOT4 i¢aming mote about Rett syndrome and a chance to just bc with other familie5 walking the same p* Throughout the year though the swport for our families is unwavering including outside of office hours. One of the strengths of R¢tt UK is undoubtedly the commilment and dedicalion of our slaff team who are always there to respond to parents M￿ageS and ￿ll8 with knowledge and empathy. We ¢nd the year with a deficit of £75.542 and a c&8h balance of £123,427 at 31 Mar¢h 2025. Connecting Famili08 and R¢du¢lng Isolation Our Family Support team remains the PTimary point of contact for individuals aff￿ted by Rett S￿drOme. This year demand has grown hugely, mainly driven by the desperate shape of ILKal services the farnilies rely on - healt￿ education and social services. lack of respite. Education Health and Care Plans that ate not fit for purpose, key therapies such as 8￿c¢h and language therapy hugety oveTSubscrilKd and lengthy waiting list for life saviDg surgery putting enorn]ous strain on famili¢s that ar¢ a]r¢ady livin£ on a knifr edge. We are now providing support to over 1250 individuals with Rett syndrome and their familie4 over 9(X) interactions each quarter via our helpljw emaiL dIr￿t corrwndence. rwnses on FacebooK WhatsApp, Twitter, tllstagra￿ and Facebook Messenger. These COn￿t points serve a wide range of pUrym￿ . from individuals l(x)king for infomutioD about Rett syndrome or specific syinptoms. to emotionally intense calls from families facing a ￿ent diawis. Because the nature and length of these calls can vary greatly. our dedicated family support team is highly tsained and skilled in handling each one with . They offer empathy, reassurnnce, guidance, prnctical advice, and relevant Info￿0￿ always mindful of tbe unique need8 of every person who reaches OUL Famlly Support The lengthy wait for surgery this year has been a significant challenge and stress point for many of our families. Scoliosis surgery (correcting a cwvature in the spine) and fitting a gastrostomy (supplementary feeding tube inserted in the stomach) are two of the common surgeries individua]s with Rett syndrome face. Not only have families been waiting months and months to get an actual date but also finding this then can get cancelled Several times. The emotional strain this puts on families catmot be underestimated. We are here to support them but also advocate on their behalf pressing how critical the surgery is eS￿IallY for scoliosis the curve can reach a point where it is actually too dangerous to 0￿rate. Rett UK & Rsre Minds Counsel]iDg Service We recognise how challenging parenting a cbijdladult with Rett syndrome can be and that Someti￿ things can become overwhelming for parentslcarers. We know there are ga￿8 in services and long waiting lists for ¢ounselling through the GP service. We also wanted COUDsellors who understsnd the Pressures and strains caring for someone with a Rare Disease. We were delighted to parther with Ra￿ Minds. to b¢ able to offer a S￿ifiC savi￿$ to our famili&s. The pilol scheme is cumtly numing for 12 rnonth& thanks to tbose g¢n¢mus peopl¢ who swport¢d and donated to our Big Give Christmas Challenge 2024 Rett Gents DoGu5ign Envelope ID.. E804fAADF-2E5&424E-B011>WJ94E38BC8A TTUK GU ER: 7339522 REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MAR 2025 We acknowledge the inwtance of Male Mentsl Healt14 by offering the op[￿lty for all males relative4 wbat¢V¢T their role is in supporting someone with Rett syndrome, to come together, to Sha￿ exwiencffj ta]k to other dads and also to share inforn]ation to others along tbis j(Nuney. Two W Brett Martin & Steve Nangteave, host the online meetings every six week4 and they are lookll)g at IKIW can crea* some face to face get togethers too. Rett Inslghts In April w¢ launched the Rett Insights via our social nKdia platforn4 weekly snapshots of infommtion about Con￿n0￿8 iSSU&g for people with Rett syndrome. Jinked to more iTrdepth inf0m￿tion via out website. Rett UK Family Weekend 2024 We were delighted to be able to hold our Family Weekend ID Coventy in (ktober 2024. This much anticipated event had a record attendance with over l(Ki families including 84 pwle with Rett syndrome. the biggast ever gathering of people with Rett syndrome to date. Th¢re was an eX￿lIent progrdmme featuring some key SFakers on m￿lCa1 topics such &8 Epilq)sylMovement Disorders. GI symptoms in RetL Respiratory Issues & Preventative Treatments, Breathi￿ Scoliosis & Spinal Surgery, as well as Court of protectio￿ Wills & Tn￿s. Communication with p￿en￿OnS from people with Rett syndrome. another first! Saturday evening, saw the amazing Gala Dinner, an oprthlrrity for families to come together. The feedback from the event was extremely P￿itiVe. "It was AMAZING. it is many yeats since we attended • family weeken(L I was so very inwressed about how much the whole ethos. Not only was il inf0m￿1ve it Was so lovely to be there anM)ngst people who truly understan(L' "This was a great event for us as parents but my favourite bit is pur other daughter corning home with contact detsxls for a new group of friends who understand living with a sa)]ing that has RetL That has been wortb more than anything seeing her confthce ￿ with peers. Thank yo￿. Unlversity of Reading Research Collalmbration Our collaboration with the University of Reading cA)ntinues to go from strength to Streng￿ with four Speech and tanguage Thewy ffsearch projects underway this acadenllc year involving seven final-year student& These projects butld on previous work and focus on.. . understanding commw)ication between children with R¢tt syndrom¢ and their partn￿. . adapting language a&8essments for ad01￿cents with ¢ompl¢x ncds" . updating and evaluating the impact of the Rett Syndmtne CornmuwL¥tion Guidelines through surveys of parents, carers, and profe&gionals. The aim is to provide f¢edback to Rett UK and Regional Communication Champion& and to publish findings in peer-reviewed journals, helping to sh4K b&8t practice nationally and internaiionally. Alongside thi4 we launched a Speech and tanguage Therapy Peer Support Group in 2024. which now connects 12 active SLTS through regular online meetings, sbaring exrtrtise on a&￿SMent and target setting. W¢ hav¢ also continued to deliver Comn￿1cation Partner Trdinin& dr￿1￿ clini￿. and online peer groups. Communication Professlonals Network The Cornmunication Professionals NetworK ￿tablished with the backnng of Rett UK'S pTh)ficient Communication and Education t￿ continues to thrive. This dynamic network cateTS to professionals engdged with individuals having Rett syndrome. regardl￿ of their Setti￿ age 8roup. level of ex1￿*$¢ or geographical l(xation within the U Pa8e 5 Docussgn EnveEope ID: E8046ADF-2EW24E4011k89394E38BC&4 RE￿ UK A COMPANY L GISTE ER: 7339522 REPORT F THE TRUSTEES HE YEAR ENDED 31 MARCH 2 Membership to this invaluable network involves a one-time enrollment fee, granting access to a wealth of exceptional resour￿$ and team-backed supporL complemented by the pmvision of comprehensive communication guidelin￿. Alongside these benefits, each Mern￿ rec£1V￿ a copy of tbe conmll￿cation guidelines as a valuable reference. Explor¢ the network's offtrin8s and Connect with like-minded prof￿10DajS at www.rettykorglCPN. 9th World Congreys in Rett Syndome- BrLsbane9 Australia- October 2024 This was a stellar event organised by the Rett Syndrome ASS￿1￿ of A￿￿tralIa over 4 days. W¢ two streams of prcscnlations Th￿￿ing - a family sttEam and a scientifidrlinieal one . the audience could here the latest news and advances in understanding on all aspects of Rett syndrome from daily living through to gen¢ therapies. Rett UK was very well represented by our CEO RoL*rt AdameK along with Gill Townend and Becky Jenner, who was also representing {and fillthd by) Rett Syndrome Eun)rt. This enabled to see more ta]ks and share notes, key ￿Ints and learning which we could bring back to our support team and familie& There were fantastic networking opportunities &8 well - every parent organisation with a representative present took to the platforni to share news and infornution about their countri&s wrt allowing for collalK)rntion and a g￿trr under8tanding of each othetrs challenges. The gala dinner at Sea World was a ￿al highlight with $0 many Rett families attendmg alongside clinicians, researchers, scientists and therapists - what was so evident was the slwed pa&sioD for a lift for people with Rett syndrome - real hope for the future and a detern]i￿tion to see tratis￿ve treattnrnts. Over the past year. our Loan Devic£ Programme has cotitin￿ to deliver a profe&sioDally sttuctured service that offers tailored online SUPFKirL The programme begins with an initial 8-week loan perio¢ extendable up to 6 months, and includes dedicated guidatKe from a comnMll￿on and Educ￿10￿ Support Champion& We've enban¢¢d our loan guide pack to better align with NHS futujmg application requirements, ensuring families are well.prep2red to demonstrate pro8￿ in ￿8]ng Augn]entstive and Ahernthe ComMuni￿tion (AAC) systems. Family Feedback: "Taking part in the eye gaze trial h&s up a whole Dew world for ￿$. For the time, we￿e been able to how much our daughter can ¢xpr¢ss and understand. The support from the Rett UK team has been 11K￿dibLe. and we're overjoyed that this trial has led to securing the equipm¢nt sh¢ now dwn(Ls on every day." EHCP Support This year again has seen a marked rise in requests for support with Educatioo Health and Care Plans ￿HCPS). Our experienced team bas &ssisted many families through both new applications and ongoing EHCP reviews. Last year we expantsl our serviLY to include advocacy at Annual Reviews and wh￿C ￿￿ible, offer support to ¢ducation professionals in both specialist and n)ainstream settiDgs-wially around communication and Rctt syndrome-specific nee4ts. This h&s veen invaluable to famili&s. The growing dern￿ reflects how ctucial this supwrt is. Many families continue to seek clarity around what EHCPS involve, their entitlements, and the timelines they must navigat¢. We've ttcognised a Clear need for more in-dept accessible guidance. as families often feel uncelkn about how to infiuence the content and quality of these d(Kuments. IA)an Device Progran]n Page 6 DO￿819￿ Envelope ID.. E8046ADF-2E5&424E-B011H9394E38BC8A RE￿ UK A COMP LIMrrED BY GUA GISTER ER: 7339 REPORT OF THE TRUSTEES R THE YEAR ENDED 31 MAR 2025 Over the past year, our Loan Device Progrdmme IMS Contin￿ to deliver a prof¢&sionally Structu￿ seryice that offerJ tsilor¢d onlin¢ Suppo￿ The programme begins with an iDitiai 8-week loan extendable up to 6 month4 and Includ￿ dedicated ￿ldanc¢ from a Communication and Edu¥*ion Supp)rt Champio]L8. We￿e enhanced our loan guide pack to better align with NHS funding application wuirements, ensuring families are well-prepared to demonstrate progr￿ in using Augmentstive and Alternative Communication (AAQ systems. Family Feedback: "Taking part in the eye gaze trial has 0[￿ned up a whole new world for us. For the fitst time, we￿e been able to see how much our daughter can express and understand. The support from the Rett UK team has been incredible, and we're OV￿i0ycd that this ttial has led lo s¢curing the equipment She now derthds on every day." EHCP Support This year again has seen a marked rise in requ&sts for suppx)rt with Educatio￿ Health and Care Plans (EHCPS). Our Last ycar we expan￿ our service to include advocacy at Annual R¢vi¢ws an4 where possible. offer support to education professionals in both specialist and mainstream setting￿5p￿18IIY around communication and Rett syndrorne-speGifi¢ Theeds. This has vccn invaluable to fan)ilk¢s. The growing demand reflects how crucial this swrt i& Many fatDilies continue to seek clarity around what EHCPS involve, their entitlements, and the timelines they must Davigate. We￿e recognised a clear ne8J for more in-dept accessil)Re guidance, as families ofien feel uncertain al￿t how to infiuence the content and quality of these documents. Communitation Champion Our CC team continues to meet monthly, with addition￿ training s￿lOnS and LX)IlaiK)rative meetings held &s neede These extra se&sions are ard of truste￿ on.... 6th December 2025 and sigtKd on its behalf by". 34,,a e Mr D A Roger80n- Trustee Page 12 Docuslgn Envelope ID: E8046ADF.2E5&424E4011W394E388C&A INDEPENDENT EXAMtNER'S REPORT T TTUK A COMP TItE TRUSTEES OF Independent ex¥miner'$ report to the trustees of Rett UK (A tompany limited by guarantee) ('the Company I report to the ¢h8Tity tr￿$tee8 on my examithon of the a¢¢ounLq of the Company for the year ended 31 March 2025. ResponsAbllftles and basis of report As the charitys tnlslees of the Company (and also its di￿torS for the putTx)ses of company law) you T¢S￿nsible for the prepardtion of the accounts in accord￿ with the reqUI￿ents of the CompaD1￿ Act 2006 Cthe 2(K16 ACO. Having satisfied MY￿lf that the accounts of the Company arc not reffjllred to bc audit￿] under Part 16 of the 2¢J)6 Act and are eligible for independent eXaMi￿tio￿ I [c￿rt in [esF￿t of my eXamI￿tion of your clwitys accounts as caLTied out under Section 145 of the Charities Act 2011 Cthe 2011 ACV). In carrying out eXami￿tion I have followed the Directions given by the Charity con)M￿lOn under Sethion 145(5) (b) of the 2011 ACL Independent examiner'$ statement Since your charitys gross incorne exceed￿1 £250,(KK> your examiner m￿st be a member of a listed Ixyfy. I can confllm that I am qualified to undertake the exami￿tion Ixaus¢ l am a memiw of the Institute of chart￿ Accountants of Scotlan which is one of the listed b¢JJies. I have completed my examinatiorn I confirni that no rnattas have come to my attention in connection with the eXamI￿tion giving me cause to believe: 8CCOUnting re￿r&S were not kept in respect of the C￿￿PanY as by Scction 386 of the 2[￿ Ac¢ or the a￿OUThts do not accord with those reconls" or the accounts do not comply with the accounting rowitements of Section 396 of the 2(K16 Act other than any requirement that the accounts give a true and fair view which is not a matter considered as part of an indep¢ndent examination. or the accounts have not been prepared in accordanc¢ with tbe methoth and principl¢s of th¢ Statement of Rcrommcnded Prn(ti￿ for arwunling and r¢w)rting by charitias (applicable to clwitics prq)aring their accounts in accordance with the Financial Rewrting Standard applicable in the UK and Rwblic of treland (FRS 102)). I have no ¢oncen)s and have ¢onK across no other mattus in connection with the eXaMi￿On to wl)ich attention should be drawn in tbis r¢p)rt in ord¢r to ¢nabl¢ a pro￿ understanding of the accounts to be [￿h Dr Shona F Wardrop C.A The Institute of Charterd Accountants of Scotland Chariot House Limited 44 Grand Parade Brighton Fast Sussex BN2 22 December 2025 Page 13 Docusign Envelope ID.. E8046ADF-2E5&424E4011>89394E38BC8A RE￿ UK TED BY GUARANTEE STATEMENf OF FINANCIAL A￿lTIEs CORPORATING AN INCOME AND EXPEIYD FOR THE YEAR ENDED 31 MARCH 2025 2025 Total 2024 Total Not¢s INCOME AND EIyDOWmE￿ FROM Donation5 and legacies 285501 45,1XM) 330,501 299,772 Other trading activities Investtnent income 8,052 2,615 8,052 1615 5,873 236 Total 296,168 45,IKKJ 341,168 305,881 Raising funds 103J09 103J09 73,501 Charitfdble activitse8 Charitable activities 313.401 313,401 245,059 Totsl 416.710 416,710 318,560 IYET INCOMEI(EXPENDTfuRE) (120542) 45,(MX) (75,542) (12,679) RECONCILIATION OF FUNDS Total fullds bn)ught forward 188.125 7,742 195.867 208,546 TOTAL FUNDS CARRIED FORWARD 67.583 51742 120,325 195,867 The notes fonn I￿rt of these fit)allc￿ statements Page 14 Dwstgn Envelope ID: E81746ADF4E5PA24E￿ol{L39394E38Bc&q RE￿ UK STERED NUMBEIL. BALANCE SHEET 31 MAR 2025 2025 Total 2024 Total CURRE￿ ASSETS Debtors Cash at bank io 14.980 55,705 14.980 108,447 16,614 217.533 51742 70,685 52.742 123.427 234.147 CREDfTORS Amounts falling due within one year li {3,1(Y2) (3.102) (38.280) NET CURREiYf ASSETS 67,583 51742 120,325 195,867 TOTAL ASSETS CURREiYr LIABILITtES 67583 51742 120J25 195.867 NET ASSETS 67,583 52,742 120325 195.867 FUNDS Unrestricted fijnds Restricted funds 13 67.583 52.742 188,125 7,742 TOTAL FUNDS 120J25 195,867 The charitsble compny is entitled to ex•on from audit under Section 477 of the Companies Act 2(X)6 for thc year ended 31 March 2025. The m¢mbers have not required the company lo obtsin an audit of its financial statements for the year ended 31 March 2025 in accordance with Section 476 of the Collynies Act 2(X)6. The trustees acknowledge their resw)nsibilitie5 for (a) ensuring that the ¢haTitable company keeps accounting ffcords that comply wÉth Sections 386 and 387 of the Companies Act 21K16 and Preparing financial statements which ￿ve a true and fair view of the state of affairs of the ¢haritable company as at end of each financial year and of its swplus or deficit for each financial year in aceordance with the requireD￿ts of Sections 394 and 395 and which otheThvise comply with the requI￿n￿ts of the Companies Act 2(K56 relating to financiaI statemeng so fir as applicable to the cbaritable company. (b) The notes forni part of financ￿ slatements Page 15 continue(L.. Do(￿S[gn Envelo￿ ID: E8046ADF-2E5&424E401IH9394E38BcaA RE￿ UK COMP DBY TERED NUMBER: 7339 22 BALANCE SHEET- 31 IKARCH 20 ntinued Thcsc financial Staten￿t$ have been prepatcd in a¢￿ with the provisio￿$ applicable to ch8Titabie companies subject to the small companies regime. The financial statements were approved by the Board of Tnstees and authorised for i&sue on . 6th December 2025 and were signed on its behalf by: Mr D A Rog￿n. Trusfre The not&$ f(m prt of these fuwicial statements Page 16 Docuslgn Enbelope ID.. E804&4DF-2E5N24E-B01049394E38BC&A RE￿ UK NOTES TO THE FINANCIAL sTATEmE￿s FOR THE YEAR ENDED 31 MARCH 2025 AccouNfiNG POLICIES Basis of preparing the financial sthtements The fllwicial statements of the charitable com￿ny, which is a public benefit entity und¢r FRS 102, hav¢ been prepared in accordance with the Charities SORP (FRS 102) 'Accounting and Rw)rting by Charities: Statement of Recomm￿ded Prncti¢¢ applicabl¢ to ¢baritiG5 prqyaring th¢iT accounts in accordance with the Financi￿ Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective l January 2019),, Finan¢ial Reporting Standard 102 The Financial Reporting Standard applic￿le ID the UK and Republic of treland, and the Companies Ad 2006. The fmancial statements have been prepared underthe historical cost conventio At the time of approving the financial statementy the trustees have a Thsonable expectation that the ckwity l)as adequate resources to continue in o￿atiOn￿ eXiSte￿e for the foreseeable and on that basis the chwity is CO￿81dered to a going conL%rn. The fllwjcial statements are pre￿[¢d in sterling which is the futKtional CUTreDcy of the entity, and are rounded to the nearest £1. IDcome All income is recognised in the Staten￿t of Financi￿ Activities once the charity has entitlement to the fiuxjs. it IS probable that the incorne will be re￿IVed and the all￿Unt can be measured reliable. Income from Grants is defer￿ wI￿e ￿f0M￿￿&reIat￿l conditio￿$ outside of the control of the charity are attache Expendiknre Liabilities are recognis•J as expenditure as s(K)n as tIKre is a legal or c0Th8tructive obligation conllnitting the charity to that expenditur4 it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be tne&8ured reliably. Expendith is accounted for on an aCcn￿S basis and has been classified under headings that aggregate all cost related to the category. Where costs Cal￿0t be directly attributed to particular headings they have been all(￿ to activiti&8 on a b&sis consistent with the ￿e of resources. T￿n￿￿Re fixed 2wts Depreciation is provided at the following annual rntcs in order to write off each asset over its ￿tIM￿ useful lifr. Plant and nwhinery Fixtures and fittings Computer equipment 25 % and 5(Y/o on rMt 250/0 and 51Y/o on cost 25 % and 5(P/o on c(K8t The charity does not capitalise fixed a&sets costing1￿5 than £5(K). Taxation The Charity is considered to pa&% the tests set out in Pardgrdph I Schedule 6 Finance Act 2010 aDd therefore it meets the d¢finitioD of a charitable company for UK CoTporatioD Tax pUryK￿. A¢¢ordingly the Charity is potcntially exempt from taxation in resF*d of i￿)Me or capitsl gains receiv￿ within cat¢g()Ti¢S wv¢r¢d by Chapter 3 Part I I Co[￿￿tion Tax Act 2010 or Section 256 of the T&xation of Chargeable Gains Act 1992. to th¢ extent that such income or gaiJk8 are applied exclusively to charltable purposes. Fund accounrting Unrestricted funds can be u￿d in accordance with the charitable obje¢lives at the discretion of the trustees. Page 17 continued... DocLt8lgn Erwelope ID.. E8046ADF_2E5&424E.B01(k8¢J394E38BC&4 OMP NOTES TO THE FINANCIAL TATEMENrs. FOR THE YEAR ENDED 31 MARCH 2 ntlnued AccouNfING POLICIES. ¢ontinued Fund accounthig Desi￿ed fill)&s are Un￿$tricted funds of the CI￿lty which the In￿ have thided at their discretion to set aside to use for a specific p￿r￿se Restricted ran only be US￿ for particular r¢striGted purposes within the objects of the clwity. Restrirtions arise when specified by the donor or when a￿ ￿lSed for partI￿llar Kstsicted purpos¢s. Further explanation of the nature and purp)se of each fund is included in the notes to the finawial statements. lTre pllreh￿ and leaslng eonllnitments R¢ntals payable under operating leases are charged to the Statement of Financial Activities in the year in whi¢h th¢y are payabl¢. Pensions The pension cost Cha￿ ryresents the conthl)ution payable by the Cl)arity to the employers, defined Contribution pension scheme. Judgements and key sources of ￿tIOn uncertsinty In the application of the charitys ￿tIng ￿11¢1￿ the charity is required to make jud￿, e5tin]ates and assumptions about the canying value of assets and liabilities that aff not readily apparent from other sources, The estirnat¢s and associatcd assumptions are baseAJ on historical ex￿lenCe and other factors considered to be relevanL Ackn￿1 results may differ from these estimates. The estimts and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are reCO￿lsed in the ￿lod in which the estimate is revisaL if the revision affects only that Perio￿ or in the peri(Kl of the revision and future pffliods if the revision affects l)oth the current and future periods. There are no &8tin]ates and assumptions that are Co￿81dered to have a significant tisk of ¢au8ing a rnaterial adjuslm¢nts to the fu￿￿la1 statements in a futute ￿ri0 nan¢ial illstrumeDts The charity has only financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instnllnents are initially Tecognis&J at tratL8action value and a￿ subsequendy measured at their settlement value with the exception of bank loaDs which are mwured at amortised cost using the effertive interest Trad¢ and other debtots are recognised at the settlement amount due after any tra