IAH CHARITY COMPANY LIMITED TRADING AS INDEPENDENCE AT HOME TRUSTEES ANNUAL REPORT AND FINANCIAL STATEMENTS YEAR ENDED 31 MARCH 2025 Charlty No: 1141758 Company No: 7620400 IAH CHARITY COMPANY LIMITED, TRADING AS INDEPENDENCE AT HOME (A private company limltod by guarants8, with no Sharn capltall COMPANY INFORMATION Trusto08: Mr. G. D. Asto Ms. A Campb811 Mr. T. M. Carter" Dr. R. A. Davies Ms. A. Fitzalan Howard Mr. W. Francklin. Prof. J. R. H8fTOW Mr. M. Hunter Mr. A. R. Wl80n' 'Member of Finance Committee Company No: 7620400 R•glstered Charlty No." 1141758 R•gl•t•r•d Offlco: Congress House 14 Lyon Road Harrow HA12EN Audltorn: Alliolls LLP 3 London Square Cross Lanes Guildford. Surfoy GU1 1UJ Bank•rn: Bank of Scotland PO Box 1000 BX2 1LB Fund Man•g•rn: Evelyn Partner8 45 Gresham Street London EC2V 7BG C8zenove Capitsl Management 1 London Wall Place London EC2Y SAU Ralhbones Investment Manag8menl 30 Gresham Street London EC2V 7QN Chlgf Executlv•.' Mrs. M. A. Derbyshire Chlof Fln•nco Offlcor: Ms. K. Spooner IAH CHARI￿ COMPANY LIMITED, TRADING AS INDEPENDENCE AT HOME {A prlvate oompany Ilmlt•d by guarant•è, w5th no 8har& capital) CONTENTS Pago Trusteès, Report 4-16 Independent Auditors, Report 17-20 statement of Financial ActNilie8 21 Prior Year Statement of Financi81 Activities 22 Balance She81 23 Summary Income and Expgnditure A¢count 24 Cashflow Statement 24 Note$ to tho Account8 25-32 IAH CHARITY COMPANY LIMITED, TRADING AS INDEPENDENCE AT HOME {A prlvate ¢ompany Ilmltod by guaranteg, wlth no sharg capltal) TRUSTEES, REPORT FOR THE YEAR ENDED 31 MARCH 2025 INTRODUCTION The Trustees, (who are also the Director81. present their ￿POrt and financial statements foi the year ended 31 March 2025. AIMS AND OBJECTIVES The princip81 object of the Company is to support independence for people in neod right across the Uniled Kingdom who are living al home with a long-term illnes8 or disability. This 18 achleved by making grants of monoy. supplementary lo slalulory provision. which benefit people by ènabling the purchase of equipment, home adaptations, and other items to improve mobility, 88fèty, comfort, dignity and quality of life al home. The objects were amènded slightly lo add the relief of need. distress and hardship for th8 public benefit lo accommodate the partiGul8r requirarnenl8 of tho bengfKiarie8 of the Slaines Trust. SUMMARY OF ACTIVITIES Applications for gr8nls are received from health and soci81 core professionals. and from relevant harilies and organisalion8. We meet requests for grants from right across the United Kingdom, Our 8UPPOrt vaiies from person to pgrson and includes grants toward8 the cost of.. Moblllty and travel oqulprnont- for axample. powered wheelchairs, power 8dd-on8. rollators, Iherapeulic tricycles. portablg hoists. spècialist car seals and hamesses.. Dl•ablllty gqulpmont for u•e In the homo- fof example, epilepsy alarms, one-handed kitchen appliances, profiling bedo, 88n80ry equipment, and riser recliner ehairs,. Home adaptatlon8 for 4cc•88 for example, wel floor shower8, downstair8 exten8ions, stairlifts, scooter storage, heighl-adju$l8ble baths, and ramp8', Communlc•tlon8 equlpmgnt - for example, electronic m8gnifi6r8, speech aids, reading aids, large button phones, tablel$, and speci81ist computer $othvare', Uryent hom8 rgp•lrn- for example, boiler, roof and window repair$ generally for older people, lo help maintain health, warmth, and Security., E•s8ntlal hou•ghold oqulpmgnt - for example, a washing m8chino to 8UPPOrt Feople Ilving with incontinenee, or a relrlgeralor for storing vital medicines. or a bed to help ensure comfortable night's Sleep- vital for both physical and mental heakh., E88•ntS•l Iloorlng for example, laminate or vinyl flooring lo aid wheelchair mobility andlor hygiene, or carpel to improve enorgy efficiency and comfort. SUMMARY OF OUTCOMES The purpose of our grants 15 to maintaln active living. improve independence and well-being, and redLtce isolation for people living al home with disability and long-tèrm illness. Once again, this year's lop ouleomes- see list overfeof - have highlighted the dgsire to reconneel with friends and family, lo improve mobility and safety in and around the home. and lo access community support and facilities independently. Our grants have also refflecled the importance people attach to comfort and dignity~ and a good night'$ sleep- as well as an increased sense of calm and well-being. As last year. concems remain about the long-temi impacts of the pandemic, including on the mental health of the people our referrors are supporting. as reflected in the top outcomes listed overleaf. IAH CHARITY COMPANY LIMITEO, TRADING AS INDEPENDENCE AT HOME (A prfvate company limitgd by guarantee, wlth no sharo capltal) TRUSTEES. REPORT {¢ontlnuedl FOR THE YEAR ENDED 31 MARCH 2025 Through OLtr grants, our benefi¢iaries were able, amongst othèr things, lo.. Increase connectèdness with family. friend8 and others,. Access community facilities independently,. Have a comfortable night's sleep.. Increase sense of calm and wellbeing., Improve mobility al home., Improve nutrition.. Reduce iisk of injury., Go from sitting lo standing easily and independently.. W#3hldry laundry at home., Acce88 external 5pac8', Join in outings with family.. Move around 88fely in the home., Bathe Of show&r independenlty and safely. STATU8 The Company 18 limlted ty guarantee (No.. 76204001 and a regi8tered Charity {No.' 11417581. TRUSTEES The Trustees who held offi¢e dunng the period were as foll¢)WS'. Mr. G. D. Astor. Ms. A. C8mpbg11 Mr. T. M. Carter. Dr. R. A. Davies M8. A. Fitzalan Howard Mr. W. Francklln. Prof. J. R. Harrow Mr. M. Hunter Mr. A. R. Wilson. 'Mernber of Finance Committee In May 2024, we were delighted to welcome Mr M Hunter as a Trustee. AJI Trustees give their lime freely and wilhoul any remuneration. Trustees are kept infomed of new internal and external development3 by regular reports. pr8senlation8. and the provision of infomiation that is relevant to the Charity and lo their work as Trustees. New Trustees are appointed by existing Trustees in order to enhance the mix of relevant skills and experience of the Board. Prospective Trusloes are provided with infoTmalion relating lo the aims of the charity, and the responsibilities of Trusleoship. and invited to meet fellow Tfusteès prior lo appointment. IAH CHARITY COMPANY LIMITED. TRADING AS INDEPENDENCE AT HOME IA prfvate company Ilmited by guarantee. with no share capltall TRUSTEES. REPORT {contlnu•dl FOR THE YEAR ENDED 31 MARCH 2026 ORGANISA TIONAL STRUCTURE AND MANAGEMENT The Board consists of nine Trustees who meet at least hvice a year. The Trustees decide all matters of policy, determining strategic dir¢th'on, agreeing objectives and monitoring performance to ensure that objectives are achieved. The Board of Trustees is a851Sted by the Finance Committee, which also meets ice a year and whose r¢$ponsibility is lo considor financial i88ue$ in more detail and report back lo the Trustees. Responsibility and authority for running the day-lo-day affairs of the Charity 18 delegated to the Chiaf Executive, Melanie Derbyshire. Th8 Board d$¢ides the general poli¢y. 8pecrfic criterfa and largels for granl-m8king to ensure that they rallect IAH Charity Company Limited's aims and also advance public benefit. Trust8e8 have due regard lo the Charity Commission's general guidance al all lime8. IAH Charity Company Limited 18 commilled lo an oqual opportunitie5 policy. Grants ar8 made lo people on the basis of disability and need, r¢gardless of age, gender, ethnicity. religion or cultural background. RISK MANAGEMENT The Tru8lee8 consider that the principal risks lo IAH Charity Company Limited are as set out below, logelh¢r with the agreed approaches in milig81ion.. 1, Tho1 insufficient donation5 and investment income are rec&lved to fund ongolng Gh8ritable actwilies. The Tru8t688 have adopted an inv8slmenl polKy as slalgd below. and appoinlgd a Fundr8i88r, funded by the designalad Fundraiser Fund, lo miligale these risks. 11 is recognised that fundraising now plays a bigger and necessary role in the charity's long-lem plans lo have sufficient financial Ilexibility lo help the incr8aslng number of individu818 In need of as818t8n¢e. 2. That processing failures, fraud or major incAdenls impede the chority's ability lo function effectively, and thus to deliver rts charrtable objective8. or that, similarly, a failure to ¢omply with relevant legislation compromises the ¢hority's 8tatus and fvture. The Trustees have rgviewed such major strategic and operational risk8 to which the Charity is exposed and are satisfied that management reporting systems are in placg lo minimise the effects of such risks as may exist. Key policies and procedures are roviewed on a wular basi8 at Trustee meetings. INVESTMENT POLICY The Trustee8 of IAH Charity Company Limited have the power to invest in such assets as they see fil. All investment opportunities are chosen with due regard lo the lgvel of risk and ethi￿1 considerations. Evelyn Partners, Cazenove Capital Management and Rathbones Investment Managernent manage the charity's investrnent a5sels. The current ovgrall aim 18 to generate a balance behveen capital growth ovar the economic cycle and current incomg generation. whilst embracing 8 medium fevel of risk. An income yield of 2.1 % was achieved dijring the year. The Finance Committee meets with the Fund Managers regularly lo review investment perfomiance and strategy. Current a85et allocation guidelines allow for approximalety 50 90% investment in equities. 5 - 20% investrnenl in fixed interest inve$lmenls, and O - 10% in cash. IAH CHARITY COMPANY LIMITED, T14ADING AS INDEPENDENCE AT HOME (A prlvato Company lirnitgd by guaranteè, wlth no Share capltsll TRUSTEES, REPORT Icontlnuod) FOR THE YEAR ENDED 31 MARCH 2020 RESERVES POLICY IAH Charity Company Limiled's reserves represent fund$ which are held either lo protect the long-lem future of its operation or are expected lo be spent in the short-lem. In the former category are the funds la5sified as i} Expendable Endowment Funds and ill Designated Funds. Expendable Endowment Funds, iaueen Square Fund IQSFI, Miss Dofftn Stsnlord Fund IDSFI, Slalnes Trust Fund ISTFI, The Ted Goslling Fund ￿GFI, and Equipment for Independent Living Fund IEILII lolalled £7,168.672 al 31 March 2025. The first three of these were established on mer9er with tha former Chartered Society of Queen Square. the Miss Doreen Stanford Trust, and the Slaines Trust, and hold the fomier Society's and Trusts, assets. which were transferrèd lo Independence at Home and thence to IAH Ch8rily Company Limited. The Ted Goslling Fund w85 estsblished with a £1m grant lo IAH Charity Company Limited, received in July 2023 8pecrfically for granl-making over a period of len years. The Equipment for Indgpendenl Living Fund was established on merger with Equipmont for Independent Living Charity in January 2025 and holds the assets of the c108ing charity. The Queen Square Fund continues lo be inv¢$ted to provide income for granl-making lo b$neficiaries with neurological illness and disability. The Mi88 Doreèn Stanford Fund Is invested to provide incomg for granl-making to beneficiaries in accordance with the agreement made piior lo merger. The Slaines Trust Fund 1$ invosled to provide granl-making lo beneflclariès. including the fomer beneficiaries of the Staines TTusI180me of whom now live overseas). The Ted Goslling Fund is invested lo provlde grant- making lo bgneficiarie8 in the UK. The Equipment for Independent Living Fund 15 invosled to provide granl-making to beneficiaries for speciali81 disability equlpmenl. A contribution from tha Qufjen Square Fund, Miss Doreen Stanford Fund, Staines Trust Fund and Equipment for Independent Living Fund. after granl-maklng. may be used to meet a proportion of IAH Charity Company Limiled's operating eX￿n3è$. In addition, capitsl from the first three funds is used towards charitable octivilies, rf necessary. During the year. some £45,000 of capitsl from the Queen Square Fund, £15,000 capltal from the Miss Doreen Slanlord Fund and £15.000 from Stsine8 Trust Fund capltsl w88 $penl on such activi1188. The Founderf5 Fund - a designated fund - i¥ invested lo provido income to cover the annual running costs of IAH Charity Company Llmiled. If the income from this fund, and contributions from the Expondable Endowment Funds and other Unre8lrlcled Funds are together insufficient lo cover the co$l$, then the balance may b8 found from the ￿pital of the Founderfs Fund. During the year, £18,114 of gpilal was used for this purpos8. The value of the Founder's Fund al 31 March 2025 was £644,751 Ilasl year £671,441). The Fundraiser Fund, another designated fund, was established following the endowment of assets from the Staines Trust Fund and is used lo defray the costs of Ihg dedicated fundraising function, over a period of five years. The value of the fund at 31 March 2025 was £3.329 Ilasl year £36,004). Funds which are gxpect8d to be spènt in the short-tem) are iii} Restricted Fund5 and iv) other Unrestridgd Funds. Restricted Funds represent unspent bolance8 on r6striGlgd donat￿n8 and expendable endowment income 91 year end, the majority of which will bg Spgnl within the next financial year. and lolalled £116,220 al 31 March 2025 (last year £133.431). Other Unreslricled Funds consi81 of legaeies, unreslricled donations and investment income which have not been spent in the current financial year and are carried fO￿ard for spending on the Charity, objectives in the short to medium term. At the end of the financial year. these funds totalled £8.416 Ilasl year £7841 and represent free reserves. The Trustees believe that the current level of reserves is appropriate, in view of the uncertainty of future levels of both donated and investment income and given the demand for our $¢rvice. At 31 March 2025, total funds of the charity were £7.941,388 Ilasl year £7,429.267). IAH CHARITY COMPANY LIMITED. TRADING AS INDEPENDENCE AT HOME IA privatg company Ilmltsd by guarantee, wlth no share capital) TRUSTEES. REPORT {contlnugdl FOR THE YEAR ENDED 31 MARCH 2025 GRANT MAKING Independenee at Home received a broadly similar number of grant applications in 2024125 compared with the previous year. Expenditure on grants was £536,742 enabling us to offer much-needed support 10 1,320 people with disabililiesllong-term illness during the year lo 31 March 2025. Overall, we have eonlinued lo see a rising tr&nd in the level of need, reinforcing our clear belief that there Is a vital. on- going role for the charity. BenefKiane8 U88d our grants lo improve independence, safety. dignity. and quality of Ilfe in and around their homes, and lo reduce isolation. Grant8 asslslod the purchase of equlpment and building work that were con8idered o$$enlial to enable each person and family to maintain active independent Ilving and covered a wide geographical spread. with beneficiaries living right across the United Kingdom., Country l Reglon 2024126 Nlimber 2023124 Nlimbor England - Region8 Greater London North East North Wesl Yorkshire & the Humber E851 Midland8 Wesl Midlands South East East of England South Wesl England - Total otl4nd Wal Northern Ireland Non-UK 227 33 180 17.20% 235 40 163 17.20% 2.90% 12.00% 13.64% 73 5.53% 84 6.20% 53 129 129 112 109 1,046 124 78 72 4.02% 9.77% 9.77% 8.48% 8.26% 65 121 131 93 103 1.036 136 103 86 4.80% 8.90% 9.60% 6.80% 7.60% 75.90% 10.00% 7.60% 6.20% 0.40% 9.39% 6.91% 6ASQA 0.08% Total 1,320 100.00°1. 1.364 100.00'/. Last year. the dislribtslion of our beneficiaries by age group, acr08s the wholo of the United Klngdom, and representing a widg range of elhnicilie¥, was as follows.. Age Group Children and young people between 0 - 17 years of age Adults be￿een 18 - 64 years of age Adults betsveen 65 - 79 years of age Adults over 80 years of age 2024125 2023124 28.3% 26.0% so.s% 54.3% 1S.8% 14.9% 5.5% 4.8% In relation lo gender. our benefician8s were 55.0% male Ilasl year 51.9%), 44.3% female (last year 47.8%), and 0.6% "Otherf, (1881 year 0.3%). Our beneficiaries included 28.3% children177 or younger). IAH CHARITY COMPANY LIMITED, TRADING AS INDEPENDENCE AT HOME {A prlvatè company limlted by guarantee, wlth no sharn capital} TRUSTEES, REPORT {contSnuedl FOR THE YEAR ENDED 31 MARCH 2025 Beneficiaries had m8dical diagnoses including physical ond learning disabilities, neuromuscular and neurological conditions, vision andlor hearing impairment, the multiple conditions of ageing, chronic and enduring mental health problems. and lrfe-limiling conditions. We 8r¢ proud of our work and hopo the following example¥ show ju81 how important the provision of specialist equipment and other support is - not only for enabling independence for di8abled people bul 8180 for their health and hygiene. connection, comfort, and dignity. Our grants ¢onlributed towards th8 following items andlor works for beneficiarle$'. A. 19.3% Ilasl year, 24.7%) for spgclAI aqulpment for d18ablllty- for example, profiling beds, sensory equipment, riser. rècliner chairs, and also equipment lo help people with communication difficultiès and sen80ry impalrmenl lo keep in touch with families and Iriends and the wider world., 33.7% (last year. 33.4%) for oqulpm•nt to •upport Indop•ndont Ilylng at hom• e88enlial items for example, kitchen equipment, flooring. furnishings. and removal expenses - lo help people move to more accessible or Safer o¢commodalion and h•lp wlth addltlonal h•atlng and fu•1 costs lo ensure homes are dry and warm for those who are incieaslngly hou8et)ound'. C. 36.0% Ila81 year, 29.8%) for gqulpm•nt to Improve moblllty & travg1- for example, walking aids, powered wheelchairs, mobility scooters, spècialist Irikeshuggie$. hoists for whgelchair users, and ¢•r hame8s88 for disablgd children., D. 10.4°A Ilasl year, 11.6%) foT home adapt4tlon• for dlsablllty, and hom• rnpalr• for example, wet rooms, stairlifts, and ramps lo enable indepgndenl acce88,' 0.6% Ila81 y8•r. 0.5%} for fln•ncl41 •upport lo former Slaines Tru8t beneflclarle$. A total of 93 applicant8 Irepresenling 5.3% of the total of all applications T8ceived (last year 44, or 2.4%) fell oulslde IAH Charity Company Limited'8 criteria lor grant making and werè, regrgltably. refused. Despite these applications not megling oui remlt. wg were nonetheless plèased lo help 8ignp081 these applicants to other possible sources of support. APPROACH TO FUNDRAISING Independence al Home Is committed lo protecting donors and tho publlc. including vulnerable people, from poor fundrai8ing pra¢lices as required by thg fundraising sections of the Charities (Protection and Social Invgslmontl Act 2016. All fundraising aclivi11è5 for the charity are carriad out by charity staff, predominantly the Ipart-limel Fundraiser, and the Ipart-limel Chief Executive Officer. both of whom are members of th8 Chartefed Institute of Fundraising. Donations are used only on grant making unless donor explicitly provides otherwise. The Charity 1$ registered with the Fundraising Regulaloi and does not work with any commercial participators or professional fundraisers. All fundraising confomis lo recognised Standards. The Charity has not been made aware of any complaints aboL¢I its fundrai$ing practices. REVIEW OF FINANCIAL POSITION AT 31 MARCH 2025 The Charity's total income for the year ended 31 Mareh 2025 amounted to £1,237,877 (last year £491,374}, ropresenling income from the merger with Equipment for Independont Living 1£772,6181, investment incA)me, legacies and don81ions. Total expenditure for the year was £778,970 Ilasl year £752,741). The value of the Charity's investments al 31 March 2025 amounted lo £7,835.44211851 year £7,307.3891. IAH CHARifi COMPANY LIMITED, TRADING AS INDEPENDENCE AT HOME IA prlvate company Ilmltèd by guaranto0. wlth no Sharo capltal) TRUSTEES, REPORT (contlnugdl FOR THE YEAR ENDED 31 AIARCH 2025 BENEFICIARY PROFILES We supported 1,320 people in 2024125- here arejust slx ￿Presentative examples.. A 73-year￿Id woman diagnosed with Multiple Sclerosis and macular degeneration has no movement from the neck down, so needs full support from another person lo manage her needs. Carers support her both morning and afternoon, and her husband supports her during the day and overnight. She has mental capacity for all decisions. A wot room adaptatlon has enabled her lo manage her personal car8 needs botter and has also benefitted her earers. She is delighted lo have a bathr¢)om she can use and also 888- balore her sight d8terlorates furth8r. A 3-yearaold glrl has a diagnosis of Femoral Fadal Syndrome. giving rise lo extremely complex need$. She has significant congenital limb deformities. with extremely small limbs, resulting in delayed molorlfunclional development. She cannot sil herseLI up.. when placed in a sealed position she can bottom-8huffle bLtI has no means of inde￿ndant mobility other than this. Her leg deformilie8 are so severe that Shè Gannol sland on them and may need one fool ampulaling. Her aims arg extremely small, and she has few fingers, bul tries hord lo play with toys and feed herself. She had been as$ossed using a Birillo a ••ated moblllty ald. She was able lo sil safely on this and use her longerlmore functional leg lo push herself around her home. Sh6 was delighted by thi5 as She could move further and foster than when she bottom-8huffles. Sho will never b8 able to use a standard walkin9 frame. She and her parents were delighl¢d that She has been supported to purchase her own sealed walking frame. A 19-ye4r-old woman hos a medical diagnosis of Epidermolysis Bullosa IEBI, Cerebral Palsy. Epilepsy, and Prad8r-Willi Syndrome. Sha 1$ deaf and non-vgrbal, and doubly inconlinenl. Her disabilities have significant impact on h8r mobility, social inclusion, and peer inloraclion. Grant support to purchase an all-torraln power chalr has all¢)wed her lo engage fully with the deaf academy curriculum, lo access the Community. and lo develop independence ski118 - for example by attending festivals and going amping la favourile paslimel. Her new-found ability to interact socially is also improving her mental health. A 61-y&ar•old mgn experienced a stroke. He was discharged lo a care home initially and then allowed homg with a package of carg. He had reduced mobility in his right fool and a dense weakness in his right upper limb. His occupatlonal Iherapisl was keen for him lo havg a specially designed and safe klt¢h&n work •tAtlon lo help him prepa¥e food in the kitchen with thg use of only ong ami and hand. The work slalion has difforgnt equipment lo hold, peel and ¢hop food. This equipment has enablod him to prepara heollhy nulri110118 food for him8elf. A 59-y•araold woman with MND (Motor Neurone Disease) w88 8xperigncing falls and rapidly worsening leftlgg weakness. Whilst She had been assessed for a stsirlift, il was fe￿ that she could sleep downstairs, 80 funding was denied. Howevor, the downstairs room was not big enough for a double bed which would have meant her sleèping Separate￿ from her husband, which, under8tsndably, she did not want lo do. With grant support towards the cost of the 8talrllft she now has a safg and managèablg way of reaching her bedroom upstairs and is able lo eonlinue INing as she chooses. A 55.year•old man has multiple conditions leading him to struggle daity. He is certrfied as sevgfely sight impairod and suffers complications from diabetes. He has had toe ampulalions. which reduces hi8 mobility, and he is receiving dialysis for kidney failure. This combination leaves him feeling fruslraled. He 18 r8slrieled to sitting for long Periods of lime and is limited in what he can do dug to his sight loss. He is benefitting greatly by having an 81ectronlc magnifi•r lo enable him to read CA)rrespondence himself instead of relying on his family. He receives numerous medical letters in relation lo his many appointments and this device enabl8d him to manage his affairs for himself. 10- IAH CHARITY COMPANY LIMITED, TRADING AS INDEPENDENCE AT HOME (A prfvate company Ilmlted by guaranteo. wlth no share capltall TRUSTEES. REPORT Icontlnuedl FOR ThIE YEAR ENDED 31 MARCH 2025 REFERRER PROFILE Our beneficiaries aro 'referred' to Indgpendence al Home by health and social care professional$ including GPS, occupational Iheiapisls, physiolherapisls, speech and language therapists, social workers from local Social Care Tru51s, Citizens Advice. and other charilles and community-based organisations. Acting on the beneficiary's behalf, they will have sought lo obtain the support they needed from slalulory funding in the fir81 instance. Only if they are unsuccessful e18ewhere will Referrers turn to Independen¢9 al Home. However. we know that our Referrers are busy people, and that they ar6 working hard to reduce backlogs due 10 81aff shortages. With their lime lo advocate on behalf of their clients more reslricled than ever, we have sought lo do everything we can to help them, by making our website. online applicallon fom and submi88ion process as clear and gasy-Io-u88 as pos$ible. We have baen delighted to receive very positive feedback about the ngw System. EXTERNAL ENVIRONMENT Thoro are 16,8 million disabled people in the UK, representing one In four125%1 of the population (OWP, Family Resourc88 Survey 2023-24, publlshed March 20251. Furthermore. research 8h¢)ws that life costs more for people who are disabled. On average, households with 8 disablèd adult or child need an additional £1.010 por month just lo have the same slandard of living as other households. This 'oXtra cost of disability, is equivalent lo 67% of household income after housing co$18 ISGope, Di8abilty Prl¢e Tag, 20241. Thes8 addition81 co818 arise through having lo divert income lo pay for 8pecialisl di$8bility-relaled products and service5 - such as mobility aids, car or home adaplallon8, medicine8 and Iherapie¥, and (sometimes) more energy for healing andlor for powering medical equipment, In addition, over the pa8t few years, disabled peoplg have al80 experiancgd the increasing c08ts due lo the inflation and price increases which have impacted us all. So, di88bl8d people - and families caring for a disabled person - are. in atsGI, doubly di8adv8nl8god. The DWP Family Resources Survèy a150 shows that the largest impairm6nt groups in the UK arè people with a mobility impaimenl148%1, followed by people with mental health impairments - now increased to 34% in 2023124. It is worth noting that, for working-age adults, mental health impairment {48%1 18 also now the most prevalent impairment. followed by mobility142%). Data released in the Augu812023 UK Povety Report by the Joseph Rownlree Foundation consislenlly $how5 that households with a disabled person are more likely lo face hardship than others.. they are more likaly lo be in poverty, to have lower rates of employmont than households without a disabled person, and, often. face additional costs due to having a disability. This Joseph Rowntree Found81ion report remains current, and indeed il is supported in relation lo povety in the UK with this striking slatisth'c.. over half154%1 of all people in poverty livè in a family that includes a disabled person, (Social Metrics Commission. Measuring Povety 2024 (UK, 2023-241 These are the people who fety on us for help. IAH CHARITY COMPANY LIMITED, TRADING AS INDEPENDENCE AT HOME (A prlvats company Ilmlt•d by guaranto0, wlth no sharo capltall TRUSTEES. REPORT {contlnugdl FOR THE YEAR ENDED 31 MARCH 2025 INSIGHTS Our beneficiaries live in every nation and region of the United Kingdom. They are people of all ages and ethnicities, contending with di8ability. long-lerm Illness, and, for many, the multiple conditions of ageing. They are in dire financial need and find il extremely challenging lo obtain essential equipment or home adaplalions to enable them lo live independently al home. ￿11$1 technology has advanced, communication 8nd mobility aids fr>r people living with disability and long-tern illness often iemain out- of-reach becau80 of the costs involved. F8ced with multiple barriers to indep8ndenl living, and having tried, but failed, lo secure what they need from stalulory sources, our b8neficiarie8 $0 often find Ihemsolvgs falling through gaps in service provision. Their only recourse Is lo seek financial help from charities like Independence al Home towards the purchase of the ¥peciali8t equlpment and adaptation8 wh¢ch they noed, We know that we are often their last hope, This year, the most refarenced calegort88 of'prfmary medlcal condition, were.. ngurologlcal d1••41￿ and condltlon• - 389 grants, representing 29.5% of the total numbor of gr8nls awarded in the year (last year, 263 grant3, 19.3%)., 2. Autl8tlc Spo¢trum Dl8ord•r{A8DI, ADHD &A8p•ry•rn Syndrom•-258 gr8nls. 19.5% (last year, 228 gran18, 16.7%},' mental Illn•8• •nd m•ntal h•alth ¢ondltlon8 14.9%). 127 gr8n18, 9.8% 118st year. 203 grant8, 4oplicallon8 for grants relating to n•urologlcal d180•8•• and condltlon• were dominal8d by specialist disability oquipmenl and home adaplalions, and by mobililyllravel-relaled equlpmonl os people sought freedom from i801alion in their desire to got back out Into their communille8. During 2024125, there wa$ a further increase in the total number of children and young people being r8ferred to thè charity. Children with a diagnosis of •utlstlc Spectrum dl¥ordor, and other genetic disorders, learning dls8bilily, andlor cerebral palsy can have their day-lo-day livos made easier and more comfortable by appropriately designed specialist tough furniture. harnesses, and pushchairs. Trikes with posture supports and ligh￿aIght manoeuviable wheelchairs enable vilol therapeullc 8Xgrcise, leisure and Sporting activities, all of which makes a hugg difference to thg lives not only of the chlldren bul also of their families and Garers. Once again, the Ihiid most referenced calogory was montal Illn8•8 and mgntal health condltlons. typieally reloling lo adults of working age. Many grant request$ on behalf of thi5 age group war¢ for essential household goods, reflecting people being rehoused in more acce88ibl8lsafer accommodation, which. in some cases, followed emerggncy ho8pilalisalion8. Beyond the 'lop Ihroe. medical conditions, mu8cular•k8lotal d18ea8èB - 120 grants, 9.1 % are also of note. refiecling the growing number of applications citing arthritis, rheumatoid arthritis, osteoporosis, low back pain and fibromyalgia affecting muscles, bones and joints. During the year, the number of applications on bghall of elderly poople increased, whilst the number of applications for home adaptations and repairs remained steady. In summary, the challenge of providing supp)rt in these increasingly difficult limes is one which everyone al Independence at Home wishgs lo meet, Its the very best of our ability. Wth the support of our much valued and incredibly generous donorn and benefactors, we l¢Jok forward lo continuing to enable peopl8 to INe independently al home. 12- IAH CHARITY COMPANY LIMITED, TRADING AS INDEPENDENCE AT HOME {A prlvate company limltod by guarantee, wlth no Share capltall TRUSTEES, REPORT {contlnuedl FOR THE YEAR ENDED 31 MARCH 2025 HIGHLIGHTS FROM 2024125 We operated our grant assessing 8nd awarding process for 51 weeks of the year, delivering the resu118 reportod on earlier- see pages 8 and 9. In addition, we completed 5uccessfulty thè introduction of our n8w digttsl syslern lo obtain beneficiary and referrer feèdback on our application process and on the impact of our grants. We are now receiving 'rich data, both quanlilalive and qualitativ8 which 1$ enabling Lts lo measure and evaluate better the impacts of our work and target service improvements based on the detailed data and trend analysis. Her818 lu$1 ong gxample of recent feedback from a r8fgrr9r'. 'This grant has b8en lif6perl8blg ETraowmert8 68,905 27.315 100.412 11e,220 133,431 Llveslrlcled.. E*signated furny (FoUr￿er5 Fu￿} De$igrkqted lurKI IFurKlraiser FLrtI Othèr ￿•s1r￿ed 644.751 3.329 e71,441 36,004 656,496 706,229 Totsl ¢h•rty lund• 14 7 429 267 Tte$e finorrial $iaiemeDts hHve been prepared In accordarLe with provblorvj op1￿1¢•ble 10 compgrl88 sibi8cI lo th& Smi mp8rie& wime 8rnJ In acc4[da￿e w￿h FRS102 SORP. Tke finaw#81 $141emrt$ on 2110 32 were appro%*d by È08rd of Trwlee$ On 30 Jwo 2025 Brd w8r8 on I￿1r beh&V by.. l Dlroct Ch•rity No.. 1141758 Company No.. 7620400 23- CHIRrtY COMPANY LIMITED SUMMARY INCOME AJ4D EXPENDITURE ACCOUNT 31 hlARCH 2026 31 M*r 2026 JI Mir 2024 Totsl VKDm2 from wrtirrtiry operalh) Total expe￿itl￿e on cont￿r￿ operalb 465,259 IS60.0O51 491,374 1627.7971 N•t In¢onxll•xpendltur•l for th• yo*r bDftye tr•n•l•v• and lnV••tn￿nt goln¥llloii•sl 194,8261 1146,4231 Imstrnent aalm11￿$se6I Transfers trom e4JerKIBbk e￿loWMent 41,449 32,055 14•t Incoffi￿(•xp*Thdjl￿rO1 lor th• yo*r 68,944 104.934 CH*RrrY COMPANY LWITED CASH FLOW STATEMENT 31 MARCH 2020 31 M•r 2020 31 M•r 1024 Not•• C••h Ilrthy Irom op•ritlny Caoh l8bs0rb8d by) 0￿rat￿Y 329,147 574,020 ¢••h1guttlow> Irom owrntlno •ethtKI•i 320,147 574.020 Poymenti lo •¢quk• n¥ed 8u81• P4yThnt6 10 SCq￿re th*8lm8ffl• 12,361.2241 R￿lIPti on a•knB of IrAYslmunt• 1,932,442 1,OS1.123 Irrtorngt 27,241 33.789 r￿th•d 122 8D8 Pl•t ¢•Bh q•n•rai•d fr+)m Inv••¢inq 1278.7331 1857,0131 14•t ¢••h lu••d knVq•n•rthd fiom Ilh•ncknq •Ctfvk￿I N•t Id•¢v••*•lllncr•••• In tAih ind c•ih •quhf•t•nt• 50,414 182,9931 Cuh qTrJ cash 8quKYknts al 1 Apr 2024 196,288 279.279 Cash and ci•h •qufvAl•nt• •t 31 M•r 201J 248,700 198,286 Madt L4) of.. Cash at bar 140,187 135,810 Ca&h wtth Inwirrert myrAgw 106,533 60.476 -24- LIH cHAR￿y COMPANY UhlTED NOTES TO THE ACCOUNTS YEAR ENDED 31 IA4RCH 2026 A¢¢ounlkng Polklo• Company Inforn￿lI0n IAH Charrty Compary L8 a pr￿81t ¢oTnpany limited by g￿rante￿ with rvj shar8 ¢aplal i￿)rporated in EwL*r¥J aml Walps. Th comparty 1$ o roglstered ctrorrty. Tr registered office Cor¥re$$ ￿￿￿$e. 14 Lyon Road, Pkrrrw, F1412EN 1.1 Accountlng conv•ntlon Th88e finar£ial st81&￿￿$ h#￿ prepared wtth ¢trArly'J go￿rn*￿ doarnnt. Itro Compark*& Act 2W6 arn1 "AccoLrfiw a￿1 Report￿ by chBrit￿S'. Slalewrrt of Rocommerted Prac1￿ appIr￿b￿ to charit￿3 preparir¥J thir 8¢¢01rf$ in accordgrKe with Ifro FinarKl81 Reportiry St8TrJard appI￿ab￿ in IJ< aTrJ Rep￿11¢ of IreLgs)J IFRS 1021. l•ff•thM l JanuAry 20191. Th ¢h•rty is a PrtsN¢ Bewfft Errtty as dofmd by FRS 102. flnAncKIl ¥lat•m8rt8 oro prepared h 8i•rNrvJ, wh￿h b Il* I￿￿1￿￿1 cwrery of t￿ MoMi8ry amourrt in ttrnse fIn8￿MI gtOt¢merrt$ 4r6 lo ￿•re8t £. The fina￿181 1181e￿￿$ hAw been prapored urn1•r It* tr&tork81 co•1 ￿r￿trIk)n. Tr* pri[￿PaI adopted are behjw. 1.2 Golng ¢on¢•m Al t￿ lime of appromrg ttp f[nO￿lI1 slateTrnntS, Tmlees a r•aSOnab￿ ¢ype¢lglK)n ItrAI comparty h•• adeq￿1• resourc85 lo Contin￿ In operalloMI ex￿19￿ for tlx fortsme8b￿ fLrtWg. th T¢￿tI•l conl1￿ lo adopt golrq ￿t￿ern basls of accourrttrg in pr¢porlryJ Iho fin3￿31 8181¢nwttts. 1.3 Tanglbl• flx•d M••ts ¥[￿ dopr•clatlon Th8 cos10118t¥ble fW 8$sotJ ij wrllen off On • ilrAlght-Ir¢ b¥$* 0￿r t￿1r •illm8led ￿￿lu1 Ib •1 f¢lkiw•'. Offlce Eqimprmrt 25% TM v8hk• boknv wtrlch ￿et0 ar• Mt caphallsod b £51X). 1.4 Flx•d •K••t Inv••lm•nts Flxod as881 In￿$t￿r*S In 9￿1•d S￿re5. Iradgd b¢Th¥• 8rd gthlL8r Ily￿$1￿ntI iro valwd Inithlty •1 cost or subsequertty 41 f8ir vako Ithvlr mathel valLYI 8t ltr* ye4r erd. Th8 8am8 Ire8lmerf Bpplkd to L￿￿ted unl988 foir ¥•1￿ ¢anMI be m888urad r81i•bty In whKh case K Is meo$iK8d al cost kn58 UnPAirmerrt Chaffjoj In 181r ore ie¢ognKied in Ml IwnWI•y4ordrtur•l for lh8 y••r. Tr•ro•¢tknrn ¢OBt8 gre 41 SrKmd. 1.5 Ca•h and cuh aqu￿4￿￿￿ Cayh ard c8sh eqLWObrt$ cash in ￿Tr￿, depostts hokl al call wtth bar*•, ottsr I￿rt-torM kN*$lmorti wrth or￿1￿1 molurtt*& of thr•e morth or ￿88, ar* Mrdrafts. 1.6 Fln•ncthl In•trum•nt* A finar￿￿4 Irolrw￿n1 Li a ¢orrtract Ihwl gK•• rhe lo A fin&￿L91 ar1￿1 of or* frnltty ard o limr￿LI1 Ill￿1￿Y tr •qiriiy IrffjlFiiThrrt ol a￿th￿r •rfrty. ¢omp8ry •￿18d lo appty provlgbm of Sectlon 11 'Bi8ic Flrortlal lrnlrmrt*' S•¢lknn 12'0thr FinHncK41 pr￿IrL￿ant513$￿s, ol FRS 10210 all of tt$ fln•rdal hutr￿8￿8. FIn&r￿￿ irtslrL￿rrt1 are recoyrised in thg comp8ty• •tAi•merl of flngrKl•l pogKlon wt*n tho ￿mP¥nY bo¢crn85 party lo cortrielu#l proyi5knrn of t￿ Itk4trLrnnt. -25- IAH cHAR￿y COMPANY LIMfTED NOTES TO THE ACCOUNTS Icontlnu•dl YEAR ENDED 31 MARCH 2020 1. Accounllno Polkkns Icontlnuod) 1.8 Flnan¢l•l lrt•trum•nts l¢ontlnuodl Flnawlal a$$el$ aNI liabllit*$ are oftstrt. with Mt amount& preserrted finartial Slaterront#, w￿n therg b o golty enfoi¢eabb rym 10 Sel eff t￿1 recogni88d amourrt$ aryl I￿re L* an lrtonthin lo settk on a rot ba$1$ or to realLse1Io asset arnj $Ottk• li8bihty 8imUttaMo￿ty. Baslc fiTrancthl a880ts Ba$￿ linarKial assets, wlich tr8dg a￿1 ot￿r arvj t￿h aTrJ ba￿ balar¢o$, Inftblty mell￿d at tra￿aCtIon prka i￿Ik￿j1rQ Irorsactlon costs arvj are s￿88q￿rrtty carr*d al wnortised Cost LtsiTrJ effect erast m8tW unb8$ t￿ arraworr*nt rxrojlitthes 8 finar£ire tr0r00Gllon, W￿re Its tr4roaction r*asured al t pre$errt of tl* future rec6￿1¥ diiceurted at 8 markgl rate of Irrtere81. Flmrrt￿I AS1￿3 dassttled 88 rect￿8b wkNn om ye8r ar• mt s￿rtI￿a￿. ew¥lc Ilnanclwl ILgbllttl88 Ba$1¢ fin•nG￿l IKgb1lrt￿, IrrlLhliro credRor$ 8r• rwnL8ed #i trsr*acllon Pr1￿ arr&room•r Gorffjlitutes a fIn￿r￿1￿ IrartsBction, W￿re debt lrntrLrnrt Is me88ured al preserd ol rec•ipts dlscoLrted at a market rale of Irdereit. Fin&rri81 liab￿rtN9S classrfk8d 0$ payobb wtthin ￿#r Bre ￿1 Bmortlsed. E*bt Imlrunerrti ar• $thi•quTrrrtty Car￿d al arnOrt￿9d ¢￿t, effect￿ Irrt•rtsi fate rr•lh*. TrAd8 cr•dttor8 are c*lla•lthi lo p•y lor oo&ai or Ihwl haw o¢q￿red In tM ordlrAry ¢OLne of ewralbrB from 8LppNers. Amour1$ pty•bkn •r• ¢I&5srf￿d as CLKrort payment Is within orn year or If rvjl, tW aro pre8¢rted 8$ Mfv¢urrerrt l￿b￿rt￿l. Tr8dg ¢rgditor$ are rewnlsed I￿lIa￿Y al Iraroaclbn pr1¢• $th¢q￿rrtty mgiured at Amortned cost ￿1r9 tlp effe￿￿? lrtere$t rntst￿. D•rKognttlon ol Iln4ncthl lthblllil88 FItKqwl81 a$sel$ aro domeognlsed onty wh8n Its ¢orrtrgCtual r*ht$ lo caih from th8 OBS￿ e>plre or ir6 $ellbd. or ttr* eomparry Irarnfern t￿ finarKbl ossth $thstantial￿ all r￿kS 8￿j row8rd$ ol owMr¥h* lo aThJI￿r entrty, or rf so￿ synrfunt r*ks a￿1 r•w*rds of rwmrshlp are r91a1￿ but cortrol ol th• 88i•t hB8 Iraroferred to al￿￿r party Ih•t 1$ lbkn lo itrll t￿ 8ssel h h$ ent*￿ to On unr•lal•d thlrd ￿rty. 1.7 kncomlng r••our¢ All 1￿mIr( r￿0￿r¢8• are I￿1￿•d In ltr* slBlemrrt of resource$ t￿rlY Is lo I￿ IrrAme Omourrt bo with reasonab￿ ac¢LYOW. Tts folthlrrfJ *pec￿￿ 8r8 applbd lo portkilar lfraorbi of Volwlary IKome Is by way of doMitiA, gThlJ ard Wckrys I￿1￿jed in IL41 In It Slllomerrt ol Fina￿181 Actmikgs w￿n rec•￿•bkn. IMslff*rrt i￿¢Me 1$ rtlw1ed w￿n reMryab￿. DonaliorA rece￿ for t￿ ger•r01 purpos0$ of th8 thartty ar8 Inclu#8d ￿ uN?Ilr*ted Iwdl. DO￿t￿r* r•¢oTh•d wkh specrfic ir￿tr(￿lI￿r$ #re It* m$trKt•d fuNJ¥. 1.8 R•8ourcw oXPond8d Expe￿#￿e 1$ iecognknd on èn accNIl b88Y& 01 i Ilgbllty h I￿ur￿d arvj hai ￿en ckn••ffbd uthr Wir81 ttrAt 1ogr•gal• 011 ¢0818 ro￿ted lo c41¢gory.' Costs of gernratlro fuTht$ are tho$e ¢¢sl$ iT*urred n attr8Ctlr¥J wlurrtary I￿Ome. charitab￿ act￿￿* I￿￿1¥8 grgrt eXpe￿rtUro. 5￿pOrt Costs aTrJ deprecwknn on related a$s&ts. Tr* ¥LPPOrt C0515 ctrrprise co818 of pro¢es$lty or8r*$ app1K8l￿rffj, managemetrt aryl •dmlii¥lr4lk•n wtrfch comprknes eperatKJry81 lime of runriw th8 charty rtseff. Staff co81s are ttheen furdrli5￿. Charitab￿ 8CtMlb$ 8TrJ go￿r￿r￿ on ttr• ofttro tv spent on each 8CtMty. GO￿r￿r￿¥ co$t$ irtfu*o thJs8 *£urred In th8 gmrnaw of charity ard it5 Asset& aThJ are prtharl aiwdated wtth coMllulh)nal ard slatthory r¢q￿remerrt$. 1.9 Grafits payabl Grarrt$ payabk ar• irK1￿j0d perh>J when arty re*￿ThI ty)rfrtK)rts are by the ro¢eMNJ ertty. GrartS offored 5thiect lo coThjrt￿rts whkh have rol been met al the year eTrJ are Th)ted a$ a Commitmrrt but mt aCcr￿d as eypBTrJrtwe. Resowces are In $LKh a form so as to enab￿ each fuTh1 to be appl*d in arLordarc8 w*h ory reStr￿tiorS imposed. -26- LIH CHARITY COWANY LWED NOTES TO THE ACCOUNTS IconVnugdl YEAR ENDED 31 W4R¢H 2025 Accounlkng Poll¢lo8 leontknugdl 1.10 Fund oB¢ountlng DelaNs of PLfp05e of eath fLThI are a$ foifth¥s'. Expondablè Endowmont Fund8 were ueated durirg year er¥Jed 31 March 2007 from 858ets Iratsferred lo lThYepe￿enC6 al HDme by Chartered S¢uely of QLwn Square, dLTiry the perlod eThled 31 March 2012 from assets transferred by t￿ Ml88 Doreen Stanford TnAI. Irwme from the former may orfy be LBed lo make gr8nt5 to applltrAfrts vitth ￿LT01091C￿l problem5 lo ￿1P delrèy 0￿rhead* of IF* th8rily. I￿oMe from 11 laller may be ￿e(l lo make grants lo appllcarts for spacffic itÈrns of eqLiprnent aTrJ 10 F*lp defray the o¥*rl*8d5 of ttro thartty. An 8ddit1or￿J er￿owMert of assets was tran8feried from tke sta1￿& Tr￿t in May 2016,. lrtome from wNch may be ￿ed lo make grarts. support ltre former berEfraaries of Slair¥>s Tru51 aTrJ lo help defray t of chBlity. Th Ted 00slliry FLTrJ, e8lablisl%d in 2023 L#)Jér # Deed of Gift, is lo be u8ed in appr0￿MalelY len equal Irartké$ In order lo award gr8t*s over a leTry8ar period lo applicart8 who mÈei IlE gereral criliria of IrKlependenc8 81 l*)me. A fLrI￿r eThYowmetrt fLTrY w88 cr8alad It￿ year e￿ed 31 March 2025 from 8$$el$ Irproferred from Eqtiprnent for It￿ep￿￿et￿ Ll%lry tharily, ItxoTr frorn wNch m&y be wed lo make grams lo P£lp defray th o¥*rk*•dB of t￿ charity. R•8trlctèd fund• qTe fLrd8 been gfven for p•rtScLlar PLfPO888 6et by th doMr¥. Del•ll• of wlu'ch h8* been dwiry t￿ year are given in ￿)le 15. Unr•*trl¢t•d Funds Th• Found•rn Fund wws establis￿d in 1991 de￿gnated by IhB Iruutee8 lo PrO￿de I￿rne ¢•pno1 reqLAredl lo delray arrnal rwrirvJ costl 01 c￿rIY, Th• Fundr•l¥or Fund w89 e$iwbllJhod n 2016 from ILfKJB donoled from TnAt del￿Nted lo d•fr8y th8 co8t$ of chadty's I￿￿raIler. Othor unr••trl¢t•d fund• coryrts¢ Ihole %*dch Intytée• Ire fr•e to w In ieurdoru ¥￿th Il* oble¢ts of chBrlly. 1.11 Empl¢>y•g b•n•flts co81 of uFu8ed h)Ndoy ertlll¢mert ￿ roctrJrI￿J In pèrfod in wNclTr t￿ en¥)Ioyoo's I￿ me•W. Tennlnallon be￿rIt$ ar• recogrds¢d Immedk4lety a& an when Itro comp•rty h demorntr1b￿ Co￿￿tIed to lermhale Its eryobymorrt of en amployee or to pro￿de t¢miln•iion bor*fft•. 1.12 Taxatlon No Pro￿850n for1oy•llon artse3 on IrKomp of the CL¥ry)•ry lo Iij c*Arllabkg $l•lwa. 2. Crttkal aeeountlnq Mtkn4t•• #nd ludgwn•nts In t￿ appli¢ollon of Ite charity's a¢cowffiry poNde8. t￿ tr￿1¢*$ ire req￿red to m•k• ILI1ge￿nl3, e•llm•les 988impliorn about Smo￿t of ¥¥sels arl 1labmll￿j sre Tr)1 readlly app8rert from olhar 8Dwcey. Tho e81imale8 ar￿ gBsoryaled 888umplloro Dre b88ed on Nslodcal e￿pener￿0 aTr1 Ot￿r factors Ihal aro ¢onwder•d to be relevart. Adwl re*lls may dfffer fr¢m Iteye eBlim8les. T￿ esllm8tei 8NJ 888kryiioro ero re￿eWed on Jn orgolry basis. R￿lDr* lo accoLrtSro e¥limaleB 8re recogrtsed in perlod in wNth eslirnale Is re￿Sed wPEre IPE re￿810n affeths orty period. or h thu perfod of f￿￿e perfod$ wlEre Itro re¥iglon 8ffects both cwreni at* fthwe periods. CrMl¢•lludg•m•nts There are N falt1￿1 IL*jg•n￿r￿8 Ihot ore r•adity apP8￿rt from oltror extemal 8OL*Cts. K•y 8ourc•i of vitlm•tlon unmrttlnty Tl%re qre 888els or liHbilite5 Ih8t hakt reqiired g malerfal ac¢w*irva estirnate lo b¢ m•dB by tho InJstee8. -27- I cFipArrY COlAPP•4YLIMrrED NOTE5 TO THE ACCOUNTS Icontlnuldl Yellr Vnded 31 March 2025 Exp•nd•b Endo%%Th•rf• 31 2126 JI MarlD24 Funds Fundi FundB 177 670 772 618 1 087 828 1 087 828 202518 8n wcoptth81 year dL* 10 a lrnMIEr ol er￿Qw￿rt •••¢tsfrom EqL*Trxrrtfor I￿•(￿r￿￿11 chllrlty, 1.10 Inv••trn•nt In¢om• JI ￿26 31 Mar3074 IrKom2 from4qL*kni from T￿ed hterelll Interest from bBr 122,BOO 24,245 130,0¥¢ 28,1Q7 163 625 & Aknc4tlDn ol iUPPDrt. adffllnthtratkn •nd gov•rnanc• cNti thllrlty •1D¢•tes tt• i￿p￿rt w•li In tr• l•t4è Sw¥ort co*1 Ire ilbxatqd on i wKh t￿ ￿ of Mbo￿tte1. Chith4b Co•t Ty Fundr4*th9 Grnnt aov•rnAn & iUPPDrt ol 2024 all¢¢•tlon 2025 44,8JO Jjs 91.369 3,499 lJ9.e88 833 11,070 16,94 12•,071 F￿r411￿ Eym•• Act￿1 Actuil Actugl ActuAI 11,070 R¢rt, •loro9• •r￿ oMc8 nK•￿TrIKe D•pr•d8Uon oIMr tsLPPOrt 3.190 12,7 16.129 0,579 11,688 12,017 29,762 30.813 197 12? 188693 Ya*r 31 Mlrch 2024 I. o19rnnt• payibl• 2126 2D24 Gr•rti lo lThJWL4111 ber AMMI (£1 grart• ￿rI wo• lo 1,320 538 742 1.3 522 537 cor￿￿10￿￿ promh•d t¢ 4ppk*ff• bLrf LfOD4d al er￿ ol y••r. ber Affl￿￿rt IE) ry GO•ts Ind Mthm•nt b•n•fft •ch•mi 2021 2024 129.e26 6.333 122,283 6,509 Empknyerfi nation￿ IMLYiru coil& Empknyefj paym2rtJ In Fe&peEi of dBltsd wrAlon 139e8 131457 lolal •mLrt 01 £70.031 IZ024.' £87.S811 w41 pHld lo k•y n￿r￿gernan1 PW8ml tDr I￿1r lo rlty OPBr•tEs • defi￿ ffton for ill e￿o￿OeS. of IK• 8thmo •r• tsyrate frorn t￿58 ol tr•rty In 4n ￿epo￿artfy ¥dryA￿lIerQd fLrf. hjl oro alrrt4led to ￿y•S1￿ctIO ¢hllritIb￿ SOFA wthknrtsfweèk￿ ewyees. lexTILhlty Tr￿10•*f￿r•CttyS>. wa& rtwere ro •rnptyee$wtsJ ￿r￿d mre It*n£eO,DOO d￿ry ye•r12Q24- ￿)￿). -28- i&￿ CHNJIITY COMPANY LIMITED NOTÈS TO THE Accoumfs Icont*u•dl Y•llr ended JI March 2026 T¥ith•i' rernunDrnUrffl 4nd r•tst•d wrtytnn••ctson• Tr•T￿￿t08B rec•W or reAm￿r8￿[wrt10r pe￿￿. ) Trwiee or othEr person rdllled tr>llk• Conwaty ary per￿￿1 Irter•￿ ￿ 8ry ¢¢rtiaci orlrirAactbn ertw•& lrto by thv yw12024'. £rill. •. T4nglbl• flx•d a•••t• 2026 2024 Olll¢• wulpmBnl Cost 811 WII 2024 AddIt￿n$ 13,6 13,520 286 CMI 4131 March 2025 B&la￿e al 1 Aprll 2024 ChJTge lur year Relell￿d on dlspNpli 4131 Morch2025 13,O3Q 13.4$3 87 288 Noi b￿ak wlL* It 31 Marth 2026 Ns1 bllok 1131 M•rch ￿24 e7 10. In¥￿￿￿tI 2026 2Q24 Mllrkel v•luJ •11 2024 Ad¢lllon¥ OWDBe16 Iytt•ado £1.932,4421011 £2.162) N81 ￿ta￿Std Ik)•w•llg*r• M4rk*i ￿luS 1131 March 2025 7.248,913 5.16P,7U2 2.561,224 1.871,981 11.931,8041 11.040,1531 445 323 7,248,913 7.72e,909 d•pxN •vAxrt• 108 $33 7 835 442 2020 2124 EqL4tK Flxed lrterfril Iwil*rnnts C01h ￿ky wlltan Irfvtibmrrt ,404,424 1.324,405 108,533 7 835 442 7 307 389 IrKbJd• I￿rgI In￿0￿ ￿1￿1.. lilrb*L* ol l• ilawd afttl ary ￿￿￿eT￿or9 IL 0.140,300 1.100,5e3 rpE8. 11. D•blOrn 2028 2024 OlkAr debto Preyyw•rt¥ Ir£cmE 3,14D 3.362 12. Cr•dltor• 1026 2024 Tr8dtr ¢reditor3 C￿18 ard defe￿ed Ir￿ TBxation acciol seorty 2,238 34,789 3078 1,068 26,795 29- L•M cHwirrY COMPAt4YLIm￿ED MOTE5 TO THE ACCOUNTS Itontln¥odl Yoar Bnd•d 31 2025 oth•r UnM#trlct•d R••irkthd Exp•nd4bbB Tr￿lIu*d• F¥nds Fund* Fund• al 31 PAJr¢h 2025 8r• rewuented by.. T￿al￿A0 Flx•dN488tb 6S6.3IJ 233 7.180.12B 7,836,442 110220 116220 7 168 672 7041 3U 14. MovomDnt In Bthnc• 111-Iwr.24 Outgolng Tr•n¥l•r* A•iour¢•• Ilou•• 314lar-25 R•strt¢t•d lund*: To specK* typ•¥ of b•réficlary TD Ipfrdflc ol •AFer¥Ji1￿* To ipedllcg•ogr8plk81 aieEi Irtow Irom EXpE￿a￿e Total r•std￿*0 Unrv¥tdGt•d fundi.. Fo￿er$ Fw D￿￿n￿led F￿￿101#r FL4)1 Olher IL￿• 39,071 72,OfpJ 74,600 31,070 177.6121 182.4691 148.goai 160,403L 32 065 )3.459 13,772 41,674 59.800 118220 871,441 36,004 764 706 229 128,1141 16081 644.751 3,329 154,8811 158 536 210606 1,3QO 1e5 045 Exp•nd•bh endo*Thnt fvnd•'. CtrArtered ol QwJ•n Ml•¥ Doiwn SLqrrfud Fthj styiw Ttyii FLTh Tao G￿lI1r￿j Fw E4￿pme1rt for I￿8p2r￿¢rt Ll41ry 3,22$,332 186.0241 122.8)81 122.e741 f8,700 a.176,OOB 1.149,255 1.244,388 88.460 1,266.656 934.B86 11,6D4 3B,412 8 6B7 607 ZI8,865L_A32 068J_ 7,188,J72 Tot•1 fund• 7 429 267 1 237 177 Prfory•4r Nb)¥•m•ni In fundi Bal•n¢• InMrnlng Outgolng 01-P•r-23 R•¥ourcN Ruouvc Trnn•f• Oaln*l l•nc• 3l.Mir.24 R￿1￿Cted fundi.. To spvclfic ol brfthry To types of Yo &PBdTrc gaDgr4pN¢41 •r•81 I￿orne from EypaThJ8bltt Toial re$l￿tea Ikths Unr••trfct•d fund•'. Deiignaied Foty*•r• FL De9vJrwitd F￿￿{015er FLr OIK•r fmys Total 48.749 19.770 21.S92 30.000 71.000 57,420 131 930 330 350 137,8781 IBg,0371 39,071 5D,6DO 302 •59 859.220 27.302 1,798 131 846 f61 024 128,0691 183,3J11 273 415 127,3B21 40.280 l.ZO9 671.441 36.004 784 Exp•nd•bh Endommnt fund•: CK9rterqd Sodety ol QLwn sq￿r• Tl* Mi55 t%Jruqn Slirtsd Fw Slaims T￿￿1 FL Ted GGslNre Fw Eq￿￿nE￿ for Ir￿8￿r￿ Fth J,017.$09 1.091.W7 1.178.334 1,000.000 229,OFg 87,687 84,354 13,684 3.225.332 1.171,782 1.255,568 934,955 ri.B121 (7.1301 176,7291 6 287 747 114944 6 667 807 rotil lunds 491 374 456 293 7 429 207 I CFi•ArrY COMPA￿y LIMrrED NOTES TO THE ACCOUNTS l¢onth)uodl Yur onded 31 Plar¢h 202$ I& PWPDMS of ro•tvlct•d fvn¢l• Ttr• Trwt Forirthe aged 65 ard Greater Lornlon MJrW•m Ird• r••wo Fo￿t￿n e4￿￿*T￿rt foryoLW¥4 WF4tr Tm JOM Horr18onC￿rtt#w Trwt For wllh m￿lp￿ My Nèn*'s Duddle fr￿￿￿tI]n Fw with ￿or db••be To ￿ ￿ld foi ￿•ty Imi eoi In forc4rtr•l lei rylrl & Q For adaptalb)rn or i•pJtr¥ IUK wkl•l ¢ail4r• Trwl Ferf rt*llty £qLtyr•rt 81 Tr• ***Y* TrLo1 Far mr4)lty •bJ•, •Mlbii¥* •qLlph￿l *d*Ptilbx• TM Mf8 Smkh & MI￿1 Tr FCY p•opl• Tr• Al** Elhn Ccop•r Cmrthbltr For p•rykn lh• L>J8•t 11 Fowth¢￿Tr LordA￿l￿ Trwt Fu peop￿ ￿ Initr• •iu 8•rlwn Ctsrli•bki To b• tsF*rt ¢n lry pthwk* apj 85 owr Erth•knn FoLn$•l￿n To t4 IF•rt ID Mytr*rn Ire￿1 Th• FkY•rt• TLrnrT1￿i To ￿ iF4Jrt In Loknii•r*tlM Mlii Atho J l Oty¥rf• ¢tr•rrt•W• Trwi To t• se41￿￿¥] A￿l￿trt cf•r To bo Sxrth aThJ VWxc•*tornlknM ¥¢•ty Tr• Gl￿ ChAdMbkn TIL•t To b• Inwlo￿0 To b• Ipo￿ kn wa￿ on •dapt•lb)N wr￿ wS•lhl IMb¢l B￿Ckr￿n F¢xrf To b• In St Lwrordb*)fvS•• Tr• sr J(kn Pr*8lmAn c￿rtty TfL¥t To btr In s￿¢￿9r￿ & JTH CK9rltabbTrto1 To ¥¢ •p•rt In Smu•￿GI•& Slr Jam• KTh)tt TrL*t To bo 8porrt In cart4ln 8rtaJ of ltr• M)rth E•il of Erd8TrJ LawwTrt*i ro be gporl hi Th8 Ctsr• TrL*I To bo 8p8rt in c￿￿ INJ Corrw411 patknrpwth Fowthl*n To VIty￿S on ￿lIe rewlrn *Japtallw• Tro Rolthy Trwji To be ¥Pe￿ kn tke P*)nh Eali Df Eryiird Trt Fow Ctsthbk* TrL#I To t•¥wrt In Lotthrn 31 14H CHARfTYCOMPAJ4Y LIMITEO NOTES TO THE P£eOUNTS Icrthlnu•dl Y•ar ended 31 March 2Q25 16. 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