Registered Charity Number 1153815 Registered Comp4ny Number (England and Wales) 08654797 INDEPENDENT LIVES (DISABILITY) REPORT OF THE TRUSTEES AND AUDITED CONSOLIDATED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2023 Independent
INDEPENDENT LIVES (DISABILITY} LEGALAND ADMINISTRATIVE INFORMATION R•fer•nc• and adminstratIv• d•talls Register•d charity name Independent Lives (Disability) Charity r•glstratlon numb•r 1153815 Cornpany vegistratlon numb•r 08654797 Rg9i5tgr•d oHSce Southfield House 11 Liverpool Garden5 Worthing West Sussex BN11 1RY Auditor Richard Place Dobson Services limited Ground Floor 1 7 Ststion Road Crawley West Sussex RH10 1HT Bank•rs Barclays Bank 1 Chapel Road Worthing West Sussex P0191TR Th•Tr4$t•Dlr•¢tOrs The trustees who served the company during the period (with trustee stsrt dates shown in brackets for each) were as follows.. Mr A Siganporia ITre8surerl1061071201 Mr D Hardrnan Ivice Chairl119106117- 251041241 Mr C Green Ichairl1191061171 Mr S Wilson1191061171 Ms J Tuck1071111191 Mr T Hewson1141121231 Chief Executive Offl£w Mrs R Smicle
INDEPENDENT LIVES (DISABILITY) CONTENTS Pagè Report ofthe Trustees 4t015 Statement of Trustees. Responsibilities 16 Report ofthe IndependentAuditors 17to20 Group Statement of Financial Activities 21 Group Balance Sheet 22 Slaridalone Charity Balance Sheet 23 Group Cash Flow Statement 24 Note5 to the Financial Statements 25to32
INDEPENDENT LIVES (DISABILITY) TRUSTEES, REPORT (INCLUDING DIRECTORS REPORT) FOR THEYEAR ENDED 31 DECEMBER 2023 The trustees who are also directors of the charity for the purposes of the Companies Act 2006, presenl their report with the consolidated financial statements of the charity for the year ended 31 st December 2023. The legal and administrative information tO9ether with the statement of trustees, responsibilitie5 on page 16 form part of this report. The trustee5 have adopted the provisions tsf Accounting 2nd Reporting by Charities.. Statement of Recommended Practice applic3ble to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021 (effective l January 20191. Oblectlves and Activltles Independent Lives is constituted by the memorandurn and articles of association and its objects are to promote and provide services for disabled people and those with complex health care needs in order that they may pursue independent lives. The principal activities of the charity are to provide information, advice and 5UPPOrt to petsple about Direct Payments, self-directed support, Personal Health Budgets and personalisation, so they can have full choice and control over their health and care support needs. These services were provided under contract in West Sussex, East Sv5sex and Croydon during 2023. We provide a Care Quality Commission registerèd domieiliary care setvice for disabled people, older people and people with complex healthcare needs across West Sussex. We also provide a Home First service, providing assessment and support for people returning home from hospstal in West Sussex. We are contracted by West Sussex County Council through a framework contract, a Home First contract, the NHS providing continuing héalthcare and directly by private customers. We provide training and carers respite Services to promote and support independent living. are lunded by NHS England to provide services for Peer Leadership, strategic co-production and offer social care training. Independent Lives Trading Limited, the wholly owned subsidi2ry company, provides professional payroll and banking adtninistration services to people who have chosen to employ their own care staff. We also provide consultancy services on key social care and personalisation agendas. Alongside these principal activities we seek to deliver so¢ial value outcomes. Our connecting volunteers programme provides opportunities for disabled people to increase their confidence and wellbeing but Iso to share their Skills and knowledge to benefit our services.
INDEPENDENT LIVES (DISABILITY) TRUSTEES. REPORT IINCLUDING DIRECTORS REPORT) FOR THEYEAR ENDED 31 DECEMBER 2023 We welcome student placements from universities and colleges. There are many challenges facing disabled people, older people and those who access health and social care. There is widespread agreement that there is an acute cr15is in health and social care. This has been brought about after years of underfunding followed by the impact of the ctsronavirijs pandemic. 2023 was also impacted by rising inflation leading to a cost-ol-living crisis which has affected staff and volunteers as well as having a devastating impact on many people we support with reports that people are choosing between heating, eating and care. Additional challenges included recruitment, retention and health nequalities which impacted Direct Payment employers looking to employ Personal Assistants as well as our charity's ability to grow to the rising demand for support. Demand has risen but has been largely met by short term grants and initiatives. In 2022 we took part the fair cost of csre exercise, but we are still waiting for a fair deal for social care to be set out by central Government. We continue to promote the importance of our local service and our ethos of being a user-led organisation. We promote with our commissioner5 the benefits of our services to ensure there Trs recognition of the benefits to our community of having a strong third sector local presence. Our visi A fair society where we can all participate and lulfil our potential. ur mission To support more people now and in the future through growth and efficiency. Increase the number of skilled and empowered Direct Payment employers and personal asslstants. Increase independence through better care and support in our communities. Raise awareness of disability. independent living and personalisation. • Support the social model of disability to break down barriers.
INDEPENDENT LIVES (DISABILITY) TRUSTEES, REPORT {INCLUDING DIRECTORS REPORT) FOR THE YEAR ENDED 31 DECEMBER 2023 Excèllèn¢e At Independent Lives, we believe in integrity. accountability, and iransparency. Our passion drives us to go above and beyond. delivering high quality. people led services which Change lives. Innovatlon We believe in the power of great idéas. We are unafraid to be bold or to ask why. Through forward thinking, creativity, and the freedom to express ourselves we Can shape a better world. In<lu$ion We celebrate our differences and believe that embracing diversity makes us stronger. We want to create a world based on respect and understanding where every voice 15 heard. Person C•ntr•d We believe in treating pèople with dignity, compassion, kindness, and respect. By valuing people's lived experience5 and recognising their unique circumstances, we can be an organisation that really makes a difference. Ensurln vers our aims and ellvèrs eneflt We review progress against strateglc targets looking at what W3s achieved and outcomes of our work and what impact this has had for our customers and recipients of our services. In plannin9 and agreeing the strategic direction of the charity the trustees consider how planned activities will contribute to our aims and objectives and deliver public benefit. Independent Lives is a user-led charity. All our charitable activities focus on enabling disabled people to live independent and fulfilling lives. We seek to champion the interests of disabled people and their carers to achieve positive change in social attitudes to disability. Achi•vem sand Independent Lives published a separate impact report covering the achievements of 2023 which can be found here.. htt www.inde rmanc• endenilives.or act-re ort-2023 Our other strate9lC Outcomes are outlined here: Our strategy for 2021-2025 The strategy is organised into four key focu5 areas with associated specific goals and two operational themes covering developfflent of our services. The strategy has been publicised through commLJnications and engagement activity and on our website. A detailed work plan based on this framework is bein9 followed by all teams to ensure positive progress and a sharp focus on what we aim to achieve. A summary of the strategy and performancè against it is shown below.
INDEPENDENT LIVES (DISABILITY) TRUSTEES. REPORT {INCLUDING DIRECTOR5 REPORTI FOR THEYEAR ENDED 31 DECEMBER 2023 Achlèv¢ outstandlng customeT SUPPOrt and involv•ment Maintain customer satisfaction levels above 90% in all services. Support customers and carers to tell their stories - Increase community and online engagement by 100% each year. Promote outstanding quality reviewing feedback and audits based on Safe, Effective, Responsive, Caring & Well- led. Customer feedback levels came back with satisfaction rat8s above 90%. Membership Study We continue to develop our membership model the "Friènds of Independent Lives.. In eady 2023, Independent Lives launched its Friends of Independent Live5 membership study. Through the study, we asked Friends of Indépèndent Lives members about the things that weie important to them and the issues that were most affectin9 them as disabled people or carers. You can find out more and download a copy of the report here.. endentliv -us/friends- Communlty R•se•r¢h In 2023, Independent Lives began working with the NHS on a research project aimed at better understanding the impact that the cost-of-living crisis is having on disabled people and carers. Community researchers and a volunteer steering group, all with lived experience, have joined researchers across the southeast to deliver è résèarch project which really aims to understand people's experiences from the ground up. We engaged three researchers to work with the friends to carry out Community Participatory Action Research in 2023-24 to develop an understanding of how the cost-ol-living crisis has affected disabled people and carers in Sussex. The work was published in June 2024 and is available herè.. /services/cam ects/c Dlsabllhy Prld• To celebrate Disability Pride Month, Independent Lives held creative workshops online and in the Worthing area in June 2023, 9iving participants the opportunity to share their experiences and creativity with the local community. The words and stories shared as part of these workshops were tijrned into postcards and shared locally. Our care service received Good in all areas.
INDEPENDENT LIVES (DISABILrrY) TRUSTEES. REPORT (INCLUDING DIRECTORS REPORTI FOR THE YEAR ENDED 31 DECEMBER 2023 Ensure ongoing Ilnanclal stability in oidor to ¢ontinu• and •xt*nd $upport for disablod ptople to live Independent lives Work more efficiently with growth to £Sm by 2025. From 2022 the board of trustees agreed a revision to this financial strategy, focusing on income stability rather than growth due to the ongoing risks in the voluntary and social care sectors. Improve payments & systems to spend more time and money on what matters. Generate income streams to invest in our communities. al results The bLJdgèt for the year 2023 set an income target of £3,029,000 and we achieved £2,915.097 and an expected deficit of £29K our actual outturn was a deficit of £192K The financial variances were largely due to low or non-existent uplifts in services and contracts. income lower than expected growth in our care services and increased costs due lo inflation. Due to management intervention and planning, the in.month deficit started to reduce from October 2023 and we moved back into surplvs in April 2024 This single year delicit was possible due to five previous years surpluses and èffective planning for 2024. Fundraising and donations increased as well as grants for new innovative projects in 2023. Contract performance was on target for the year, despite many and varied challènge5. Our financial plans for 2023 included maintaining current services alongside growth while achieving our charitable activities. We invested in our setvices and staff and remained focused on reinvesting previous surpluse5 to support our beneficiaries. The results for the financial year 2019 - 2023 alongside thè budget for 2024 are summarised in the table below (£1.. 2024 3 027 800 2 987 524 40,276 2023 2 915 097 3 106 763 (191,666) 2022 3 137 140 3 038 976 98,164 2021 3 134 045 3 034 916 99,129 2020 2 767 756 2 633 462 134,294 2019 2 1337 272 2 608 155 29,117 Iiicome eiiditLlI'e Net Sui'plus for tlie eai- Net a55et5 597 141 556 865 748 531 650 367 551238
INDEPENDENT LIVES (DISABILITY) TRUSTEES, REPORT {INCLUDING DIRECTORS REPORT) FOR THE YEAR ENDED 31 DECEMBER 2023 Tants Durin9 the year we successfully raised over £80k in grant funding and by fundraising, continuing to develop projects, working to support digital inclusion, 5UPPOrting people household support fund, and working with Skills for Care to arrange and deliver social care training for individual employers and personal assistants. We continue to identify new opportunities and bid for new grants and contracts when they arise. The fund5 allowed u5 to developed a fantastic new training suite in our Worthing offices where we can offer essential training to personal assistants and their employèrs a5 well as making sure our staff are trained with the most up to date skills and knowledge. Personal assistsnt training - Skills for Care issued us Wlth a grant for £39K to enable us to arrange and deliver social care training for individual employers and personal assistants. This resLJlted in improved quality and safety within health and social care sector. Household support fund - Our staff have worked hard to ensure that our services remain responsive to the needs of the people we support. We worked alongside West Sussex County Council to support people struggling with the cost-of-living crisis. Wé wére able to allocate nearly £30,000 in household support vouchers helping to relieve some of the burden currently faced by families in West Sussex. Digital exclusion - Large numbers of people in the UK lack basic digital skills, impacting their ability to live independent lives. This group of digitally excluded people are particularly prevalent among disabled people. Fundraising - In June 2023, thirty brave Independent Lives supporters took part in our amazing Drop 360 event, abseiling from Brighton's iconic 1360 10 rapturous applause below. The event raised more than £10,000 for Indepéndent Lives and will help to make a réal diffèrence in people's lives. Throughout the year. fundraisers took part in inflatable obstacle courses, craft fairs and street collections while working with community partners to help spread disability awareness and the work of Independent Lives. Ovr winter fundraising campaign - Remember this December, helped to highlight the unique challenges that isolation can bring to people's lives, and we continued our fundraising with a festive Santa Dash.
INDEPENDENT LIVES (DISABILrrY) TRUSTEES. REPORT (INCLUDING DIRECTORS REPORTI FOR THE YEAR ENDED 31 DECEMBER 2023 A revised reservès policy was introduced in 2017 and is feviewed annually. The calculation uses a risk weighted Tnethod taking each business area and applying a risk score on the following aspects, likelihood of change in income stream,. number of sources of income., ertainty of income,. and level of debtors The reserves policy sets the target level of reserves as £492,000 for the year ending 31 December 2023. Unrestricted reserves currently equale to £488,940. The unrestricted reserves target is reviewèd annually under the risk-weighted calculation fflethod. People development Recruit the best, diverse people to enable growth Reward and recognize with the foundation living wage Retain with personal development and progression pathways Develop an inclusive and innovative culture Engage online and in person During 2022 we completed a full review of our pay and reward structure and found locally our pay had fallen behind other providers across the sector in some areas and especially for some care support worker roles. This was exacerbated by the cost-of-living crisis and the detrimental effect it had on our staff to be able to afford to pay for petrol ènd othér essentials. A pay increase was implemented from January 2023 with the most significant inereasè going to healthcare support workers. This was necessary to provide a reasonable and competitive wage but also to support both recruitment and retention. Wè are a Dis8bility Confident Leader, we offer a guaranteed interview to any disabled person who meets the mandatory reqijirements set out in our job descriptions and applies for a job and have flexible policies to support disabled people remain in work. The Mindful Employer scheme supports existing and new employees, and employers, with easier access to information and support in relation to staff experiencing stress. anxiety, depression or other mental health condition5. We are an employer for carers, a foundation living wage employer and offer all our staff an employee assistsnce programme. io
INDEPENDENT LIVES (DISABILITY) TRUSTEES. REPORT IINCLUDING DIRECTORS REPORT) FOR THEYEAR ENDED 31 DECEMBER 2023 T•chnology 3nd innovation Create systems that support inclusion and diversity Use technology to increase efficiency and reduce waste Increase customers. and carers. ability to access and manage services • Create physical and virtual spaces that are flexible and support individuals and teams to collaborate In 2023 we continuèd to develop our main website and PA Pages which now includes a chat function. To increase efficiency and reduce waste we audited processes to identify areas that could be more effective with digital solution and 9ave wider access of our Microsoft 5yStem5 to our community workers. Operational theme: Dlrect Paymgnt$ and Per50nalisation Increase the number of skilled and empowered Direct Paymènt employers in West Sussex and Croydon and identify three new areas to work in. Increase the number of skilled and available Personal Assistants through structured networks, rècruitment opportunities and training. Support the sector and innovation through micro provider support, Individual Service Funds and system leadership. Dlr•ct Pa mant In 2023 we Èxpanded our East Sussex Direct Payment Support with higher than expected customers wanting to transfer their support to us from their existing provider. In September 2023 we won a competitive tender to be the exclusive Direct Payment SLJPPOrt Provider in East Sussex. We worked with and supported West Sussex. East Sussex and Croydon residents with a personal budget or personal health budget to provide information, advice, guidance and support. In 2023 the team: Continued to deliver the joint Direct Payment Information & Advice service contract worth £420k a year to West Sussex County Council and Clinical Commissioning Group., Deliveréd a joint Personal Assistant Support Service worth £1 Ook a year to the London Borough of Croydon and Cliniczl Commissioning GTOUP., We extended our Direct Payments support Service in East Sussex- Helped 2.217 people through our information and advice telephone helpline, covering 7,118 separatè enquiries and requests for information., li
INDEPENDENT LIVES (DISABILITY) TRU5TEES' REPORT (INCLUDING DIRECTOR5 REPORT) FOR THE YEAR ENDED 31 DECEMBER 2023 We ran personal assistant advert5. which generated 1,949 applications,. and We delivered training and refresher events to 456 personal asslstants and Direct Payment employers. We havè.. Supported and developed our excellent team of advisers who met or exceeded all internal and external key performance indicators.. Met exceptionally high volumes of Customer demand throughout the year., We created and launched PA Pages,. a new website for Direct Payments employers and personal asslstants to recruit. find a job or find tTainin9, all in one place. Our Payroll Service.. Processed 16,130 payrolls for Direct Payment employers,. Set up payroll services for 182 new people.. and • Set up banking Services for 136 new people. Processed 325 DBS cehck5 What this meant to one Direct Payment custoffler -my mother is able to live in her home. as she wishes, because of the support given from Independent Lives and West Sussex Courtty Council. You are helping elderly people to live and feel the best they can and function as well as possible.- Operational them•: Indend•t Llvlng Increasé Independent Living through community activitiès. carers respite support, hospital discharge support, community care and reablement support. ar In times of hLtge demand, we have continuèd to improve processes and operational effectiveness, focusing on staff wellbeing, reward and retention as well as the systems and processes underpinning everything we do. We received a Good rating from CQC in May 2021 and are working with West Sussex County Council to create sustainable models for care for future years. Our care sèrvice providéd 69.260 visits to the people we support allowing peoplé to live with choice and control. 12
INDEPENDENT LIVES (DISABILITY) TRUSTEES, REPORT (INCLUDING DIRECTORS REPORT} FOR THE YEAR ENDED 31 DECEMBER 2023 Care sérvice customer.. "I would just like to say that I found all your Car$ excellent and truly outstandlng. They are kind, consAderate and obviously extremely skilled and professional. Thank you foryour care. arers Res Our carers respite service provided more than 6.000 hours of respite across 2023. The team supported customers on a wide range of days out which included vi51ting Chichester Cathedral, Warnham Naturè Reserve and a pantomime in Worthing. Carers Respite customer.. Yhank you so much. Mum came back buzzing from her first day with you, I know she will have fun which means I can work without worrying about her.- standard During the year our comprehensive range of policies and procedures has been reviewed in accordance with a planned cycle, continuing thè regular review process and supporting our commilment to quality standards. The British Standards Institute confirmed our IS09001 compliance with the 2015 standard after an inspection in January and June 2023. Our Contractor5 Health and Safety A55essment Scheme ICHASI accreditation was maintained in 2023, along with our Disability Confident and Mindful Employer scheme accreditations. Our current CQC rating is'Good' in all areas. Work on fijndraising activity also continues, along Wlth the development of the Friends of Independent Lives membership group. isk ass•s The trustees actively review major risks to which the charity is expos8d. A comprehensive risk register is maintained and the trustees are satisfiod that there are suilable corhtrols in place to mitigale exposure to major risks. Strategic and busines5 planning incorporates an evaluation of potent131 risks for each development opportunity and a reporting structure is in place to re-asses5 existing risks and to report and monitor emerging risks at each Board meeting. In addition. the Trustees have adopted a risk based approach to setting reserves. 13
INDEPENDENT LIVES (DISABILITY) TRUSTEES, REPORT (INCLUDING DIRECTORS REPORTI FOR THEYEAR ENDED 31 DECEMBER 2023 StrLJCture. overnan The charity is controlled by its governing document, a deed ol trust, and constitutes a limited company, limited by guarantee, as defined by the Companies Act 2006. The Charity is led by a chief execulive and her executive leadership team. The Charity has a Board ol Trustee5 who meet on a regular basis and a sub-committee for Finance and remuneration. The Board and its sub-committee5 provide strategic direction and approve policie5 and review risk. Independent Lives IDisabilityl (Reg. no. 86547971 was incorporated on 19 August 2013 and was registered with the Charity Commission (Reg. no. 11538151 on 16, September 2013. All assets and liabilities were transferred from Independent Living Association (Reg. no. 10926511 on the date of incorporation and activities commenced from 1. October 2013. ointtnent of tr Tiustees, at least 75% of whom should be disabled persons, parents of disabled children or carers, are appointed on the basis of notninations received with an emphasis on eli9ibility, personal competence, understanding or experience of disability. Each new trustee appointment is selected by interview. The trustees have the authority to fill any vacancy on the Board of Trustees that may arise during the year by co-option until the next AGM. New trustees receive an induction pack and as part ol théir induction are made aware of their governance responsibililies, given an introduction to the objective5, scope, strategy and policies ol the charity and given Charity Commission information on the role and responsibilities of trustees. muneratio The salarie5 of the Chief Executive and Executive Leadership Team are agreed by the Remuneratitsn sub- committee of the Board. Every three years an external comparison of the charity sector is undertaken and this occurred in 2021, setting an updated basis lor the review of Executive Leadership Team pay points and salary increases. In the interim periods. the Remuneration Committee scheduled meetings to consider pay point adjustments and appropriate cost of living pay increases, which happened at the end of 2022 for implementation in January 2023. 14
INDEPENDENT LIVES IDISABILITY) TRUSTEES, REPORT {INCLUDING DIRECTORS REPORT) FOR ThEYEAR ENDED 31 DECEMBER 2023 During the year there was an indemnity insurance policy in place covering the trustees. This was part of a larger policy and therefore the cost of this insurance cannot be quantified. Signed for and on behalf of the trustees Chandos Gr••n (Chalrl Date.. JLdty202 15
INDEPENDENT LIVES {DISABIUTY) STATEMENT OFTRUSTEES. RESPONSI8ILifiES FOR THE YEAR ENDED 31 DECEMBER 2023 The truste&s, who are also the directors ol Independent Lives (Disabilityl for the purpose ol company law, are rÈsponsible for preparing the Trustees, Report and the financial statements in accordancfr with applicable law and United Kingdom Accounting Standard5 (United Kingdom Generalty Accopted Accounting Practice). Company Law requires the tru5tee5 to prepare financial statements lor each financial year which give a true and fair view ol the State of affairs of the charity atid of the incoming resources and application of resource5, including the income and expenditure olthe charitable company foT that year. In preparing these financial statements, the trustee5 are required to.. select suitable accounting policies and then apply thern ¢on5iStentlyi observe the methods and principles in the Charities SORP., make judgements and estimatÈs that are reasonable and prvdent,. state whethEr applicable UK Accounting Standards have been followed, subject to any rnateri41 departures disclosed and ÈxplainÈd in the financial statements,. and prepare the financial statements on the going concern basis uriless it is inappropriate to pre5um8 that the charity will continue in operation. The trustee5 are responsible for keeping adequate accounting records that di5cSose with reasonable accuracy at any time the financial p051tion of the charity and enable them to ensure that the financial statements cornply with the C¢>mpanies Act 2006. They are also responsible lor salegu8rding the assets of the charity and hence lor taking reasonable steps lor the prevention and detection of fraud and other irregularities. In so far as the trustees are aware.. there is no relevant audit information of which the charitable cornpany's auditors are unaware,. and the trustee5 have taken all steps that they ought to have taken to make themselves aware of any relevant audit information and to establish that the auditors are awaTe of that information. Approved by orderof the board of trustees on Jul 22, 2024 and signed on its behall by.. Chandos Gr•en (Chalrl Date.. Jui2UQ2 16
INDEPENDENT LIVES (DISABILITY) INDEPENDENT AUDITOR'S REPORT TO THE TRVSTEES OF INDEPENDENT LIVES {DISABILITY) Oplnlon We have auditsd the financial statements of Independent Lives (Disability) I'the charitable company'l and its subsidiary I'the group'l for the year ended 31 December 2023 which comprise the GroLJP Statement of Financial Activities, the Group Balance Sheet. the Charity Balance Sheet, the Group Cèsh Flow Statement and note5 to the financial statements, including a summary of significant accountin9 policies. The financial reporting framework that has been applied in their preparation is applicable law ènd United Kingdom Accounting Standards, ineluding Financial Reporting Standard 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland (United Kingdom Generally Accepted Accounting Practicel. In our opinion. the financial statements.. give a true and fair view of the state of the group's and the parent charitable company's affairs as at 31 December 2023 and ol its incoming resources and application of resources for the year then ended,. have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice., and - hav8 been prepared in accordance with the requirements of the Companies Act 2006. Ba$1$ for opinion We conducted our audit in accordance with International Standards on Auditing IUKI IISAS IUKII and applicable law. Our responsibi5ities under those standards are further descTibed in the Auditor's responsibilities for the audit of the financial statements section of our report. We are independent of th8 group n accordance with the ethical requirement5 that are Televant to our èudit of the financial statements in the UK, including the FRC'S Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion. ConclusSon$ r•latlng to goln9 nc•M In auditirTrg the financial statements, we have concluded that the trustees, use of the 90ing concein basis of accounting in the preparation of the financial statements is appropriate. Based on the work we have performed. we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt oll the charitys ability to continue as a going concern for a period of at least twelve months from when ihe financial statement5 are authorised for issue. Our responsibilities and the responsibilities ol the trustees with respect to going concern are described in the relevant Sections of this report. Other informatlon The other information comprises the information included in the annual report other than the financial ststements and our auditor's report thereon. The trustees are responsible for the other information contained within the annual report. Our opinion on the financial statements does not cover the other information and we do not expres5 any form of assurance conclusion thereon. 17
INDEPENDENT LIVES (DISABILITY) INDEPENDENT AUDITOR'S REPORT TO THE TRUSTEES OF INDEPENDENT UVES IDISA8IUTYJ Our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtainèd in the course of the audit, or otherwise appears to be materially mi5Stat8d. 11 we identify such material inconsistencie5 or apparent material misstatements, we ar8 required to determine whether this gives rise to a material misstatement in the financial statefnents themselves. If, based on the work we have performed, we conclude that there is a material misststement of this other information, we are required to report that fact. We have nothin9 to report in this regard. Oplnlons on other mallers pr•scrlbéd bythe Companl•s Act 2006 In our opinion, based on the work undertaken in the course of the audil.. the information given in the trustees. report lincorporatlng the directors, report) for the financial year for which the financial 5t8tements are prepared is consistent with the financial statements., and the directors. report has been prepared in accordance with applicable legal requirements. Matters on whlch w• arè required io report by •xception We have nothing to report in respect of the following matter5 in relation to which the Charities IAccounts and Reports) Re9ulation5 2008 require us to report to you if, in our opinion.. the information given in the financial statements is inconsister)t in any tnaterial respect with the trustees, report,. or sufficient accounting records have not been kept-, or the financial statements are not in agreement with the accounting records,. or we have not received all the information and explanations we require for our audit. Respon$Sblliti•s of trustee5 As explained more fully in the trustees. responsibilities statement, the trustees (who are also the directors of the charitable company for the purposes of company lawl are responsible for the preparation ol the financial statements and for being satislied that they give a true and fair view, and for such internal control as the trustees determine is necessary to enable the preparation of financial statements that are free from material misstatemÈn¢ whether due to fraud or error. In preparing the linancial statements, the trustees are responsible for assessin9 the charitable company's ability to continue as a going concern. disclosing as applicable, matters related to going concern & using the goin9 eoncern basis of accountin9 unless the trustees eithÈr intend to liquidate the charitable company or to cease operations, or have no realistic alternative but to do so. 18
INDEPENDENT LIVES (DISABILITY) INDEPENDENT AUDITOR'S REPORT TO THE TRUSTEES OF INDEPENDENT UVES IDISABILITYI Auditors responsibilities for the audit of the financlal $tat•m•nls We have been appointed as auditor under section 144 of the Charities Act 2011 and report in accordance with the Act and relevant regulations made or hawng effect thereunder. Our objectives are to obtain reasonable assurance about whether the financial statement5 a5 a whole are free from ryiaterial mi5Statement, whether due to fraud or error, and to issue an auditor's report that includes our opinion. Reasonable as5uranc8 is a high 18vel of assurance, but is not a guarantee that an aLJdit conducted in accordance with ISAS IUKI will always detect a material misstatement when it exists. Misstatements can arise from fraud or e¥ror and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of thèse financial statements. Irregularities, including fraud, are instances of non-compliance with laws and regulations. The extent to which our procedures are capable of detecting irregularities, including fraud. is detailed below. In relation to fraud, the objectives of our audit are to identify and assess the risk of material misstatement of the financial statements due to fraud, to obtain sufficient appropriate audit evidence regarding the assessed risks of material misstatements due to fraud through de519ning and implementing appropriate responses and to respond appropriately to fraud or Suspected Iraud identified during the audit. However it is the primary responsibility of management, with the oversight ol those charged with governance, to ensure that the entity's operations are conducted in accordance with the provisions of laws and regulations and for the prevention and detection of fraud. In identifying and assessing the risks of material misstatement in respect of irregularities, including fraud, the audit engagement team made enquiries of management. and those charged with governance, Tegarding the procedure5 relating to identifying, evaluating and complying with.. l. laws and regulation5 and whether they were aware of any instances ol non-compliance.. 2. detecting and responding to the risks of fraud and whether they have knowledge of any actual, suspected or alleged fraud,. 3. the internal controls estsblished to mitigate risks related to fraud or non-compliance with laws and regulations., We obtained an understanding of the legal and regulatory framework that the Charity operates in, focusing on those laws and regulation5 that had a direct effect on the financial statements or that had a fundarnentsl effect on the operations of the Charity. The key laws and regulations w8 considered in this context included the UK Charities Ac( data proteclion regulations, taxation and ernployment legislation. The engagement partner has reviewed the team selected to undertake the engagement and ensure that they have Sufficient competence and are capable of identifying and recogni5ing non-compliance with laws and regulations. No non<ompliance was identified. Discussion was held among the engagement team regarding how and where fraud might occur in the financial Statements and any potential indicators of fraud. As part of this discussion, we identified potential for fraud in the following aiea5'. 19
INDEPENDENT LIVES (DISABILITY) INDEPENDENT AUDITOR'S REPORT TO THE TRUSTEES OF INDEPENDENT UVES IDISABILITYI l. Management override of th• tontrols In plac• The audit engagement team identified the risk of management override of controls as the area where the financial statement5 were most susceptible to material misstatement due to fraud. Audit procedures performed included but were not limited to testing manual journal entries and other adjustments and evaluating the business rationale in relation to any significant, unusual transactions and transactiolls entered into outside of the normal course of business. 2. Revenue recognltlon Audit procedures performed included, but were not limited to, performing walk through test5 to identify the control procedures in place and once an understanding of the income recognition process was obtained, substantive procedures were also performed. A further description of our responsibilities is available on the Financial Reporting Council's website at.. https'.l/www.frc.org.uk/audilors re5pon5ibilitie5. This description forms part of our auditor's report. Usè of our r•port This report is made solely to the charity's trustees, as a body, in accordance with part 4 of the Charities (Accounts and Reports) Regulations 2008. Our audit work has been undertaken so that we might state to the charity's trustees those matters we are required to state to them in an auditor's report and for no other purpose. To the fullest Èxtent permitted by law, we do not accept or a55ume responsibility to anyone other than the charity and th8 chariws trustee5 as a body, for our audit work, for this report, or for the opinions we have formed. Darr•n Hardlng ACA. FCCA. DChA Isenior Statutory Audilprl for and on behalf of Richard Place Dobson Services Limited Date.. ]30% lol Ground Floor Chartered Accountants 1 7 Station Road, Crawley West Sussex, RH10 1 HT Statutory Auditors Richard Place Dobson Services Limited is eligible for appointment as auditor of the charity by virtue ol its eligibility for appointment as auditor of a company under section 1212 of the Companies Act 2006. 20
INDEPENDENT LIVES IDISABILirii
GROUP5TATEMENTOF FINANCIALACTIVITIFS
FOR THE YEAR ENDED 31 DECEMBER 2023
Unreslricted
lund5
Restricted
lunds
Totallund
2023
Totslfunds
2022
Noi•s
lThcom•and•ndw¥mentsfrom¥
Don&tion54nd logac$
11.907
23M32
5.726
2.192.215
55,793
2.248.008
2.52&272
Trading subsidiaty intome
Tot•lln
INDEPENDENT LIVES IDISABILrrY) GROUP BALANCÈ SHEET FOR THE YEAR ENDÉD 31 DECEMBER 2023 2023 2022 Notsj F5x•d asseis Tangible assets 37.179 17.217 37.179 17.217 Current assgts Debtors 404.297 510,318 Cash at bank and in hand 500,997 785,555 905.294 1,295,873 Cwdltars dut within on• y•ar Netcurrent asseti 1385,6081 1564.5591 519,686 731,314 T•tal 4s¥91s l•$s curr•nt Ilabllitl•& 550.86S 748,531 Net amets 55fj.BOS 748.531 The funds of th• ch•Trlty Unresiritted lunds 15 545,339 11.520 556.805 692,132 Restricted fund5 56,399 748,531 These financial statements have been prepared in accordance with the special provisions of Part 15 OF the Companies Act 2006 relatin9 to small ch8ritablo ¢ompanie5. The financial 51atemenls were approv by th8 Board olTrvstée$ and were signed on its behalf by.. Chamdos Gre•n Ichèirl Adll SiganpoTl• ITr•$ui•rl D8te..Ju12L2n24 The notes forTn part of these financial statemènts. 22
INDEPENDENT LIVES (DISABILITY) STANDALONE CHARITY BALANCE SHEET FOR THEYEAR ENDED 31 DECEMBER 2023 2023 2022 Notes Flx•d assgt9 Tangible a$5ets Invo$tmèTrls 36.961 16.999 12 36.966 17.004 Current 055•tS Debtors 471.706 435,160 906,866 487.528 Cash at bank and in hand 698.174 1.185.702 Credltors due wlthln ohe y•ar Net Cuifgnt assets 1386,9671 454,1751 519.899 731,527 Tot•1 ag$ets l*$i <urr•nt IlabSlltSe5 554.865 748.531 Neta55•ts 556.865 748.531 Th•fund$ of lh• ch•r5ty Unrestricted funds 545,339 11.526 556.805 692,132 Restricted funds 56.399 748.531 Thèse linancial statements h3vt been prepared in accordance with thè S31 provisions of Part 15 of tho Companies Ath 2006 rèlating to small tharitabl¥ cotnpanie5. The financial statements were approved by the Board olTru$tee$ and were Signed on behalfby.. Ch8nd•$ Gioon Icholrl Adll Slgamporia (Treasurer) JulR2, 2024 The notes form part of thBSa linancial stateFnen 23
INDEPENDENT LIVES (DISABILITY) GROUP CASH FLOW STATFMENT FOR THE YEAR ENDED 31 DECEMBÉR 2023 2023 2022 NrJts$ Cashllrjw from operatlns activitie5: Cash generated from operations 1249.5421 194.619 16881 Net cash provld•d by (used Inl op¢ratlny ortlvltl*g 1249.5421 193,931 Coshllowsfrom Investlng adlvltles: Purchase of tsn9ible fixed assets Net ush provided by lused Inl In¥119 •¢tlvltlo$ 135,0161 119.5051 135.0101 119.5051 Change In cash and u8h •qulval•hts In th• r•porting period Cash and cash equival•nts atth• b•glnthlng olthe reporting p•rlod Cash and ¢&$h equivalents at lh• •Dd oftho r•porting period 1284.5581 174,426 785,555 500,997 785.555 Note 1: Reconclllatlon ot n¢t lrt¢orn•llexpendlturel to not cash tlowfrom op•rating actlvltles 2023 2022 Nat In£om•ll•xpondltu•lfor tho roportiny P•Tlod Adjustments for: Depr¢ciaiion Charges Interest Paid Decre£se/lincreasel in debtors InCSe/(deCreasel in creditors Ntrt ¢•sh prvvld•d by lus•d Inl OlItIng acilvitles 1191.6661 98.164 15,054 8,351 688 106,021 1178,9511 1249.5421 46,114 41.302 194.619
INDEPÈNDENT LIVESIDISA81LITYI NOTE5TOTHECONSOIIDATED FINANCIAI$TATÉMEf4TS FOR THEYEAR ÈNDED31 DECEMBER 2023 CCOUNTINLI POLICIE$ Thè lin¥n¢ral 51ateelS ol th6 chaTilabh tompany. which $ a public bonolit &Trlity FR5 102. been prepbied In accoidantÉ with thp C(111e5 50RP IFRS 1021 'Accotsnlin9 artd REp0th by Charities.. Stalemenl ol Rècommendgd Pr&clic8 appl• to thaiitie5 preparing ITr1r accounts In stnard 102'The Financial RoportJn9 SLindoid èpplicablo In UK and RÈPbI Ireknd,. Ihe ChaiFliesAct2011 tlie cOnieS Act2006. Tho ftn8ntial prop4redundorthe hisLoiit4lu#¢onwpnljOn. 1.1 ¢onsolldatlty Thè 5&temerts incorporate ihg ol hdÈp¢rtd¢ht LNe3 IDisabiliiyI 51$ Ovéned Sub$idièry lTrd8pgndgTht L$ ITradSnyl LirtMtEd lcomnymbOr.. OSS4SOO8l prepafydon 8 line.blinq ba&1& Exernpb¢n h•$ bFen t4kEn (rom includitythD unconsolidated $tat¢mFDtolfiTCIal actwwilies ollndgpendgnt Di$abilitylin accordancewiih wctits 409ofth• CoTnpani8sAct2006. 1.2 I¢ l irt¢Omi rpsoyrcos are included on thè St¥tw¢Tht ol FinèD¢ial ActThiliqs wh&n thÈ chaiity s I11Y entitled lo the Incom8 thé Jmount tan b¢ qu3ntiliodwnhreb8onablB accuracy. All isrecognised on3ntru1tyasI Attlties for funds reprBs8nistradlTh9 in¢)Mp (rorn the subsidiary. Indgpondgnt Lwgs tfradirt91 MitEd whKh is a whorny owned SubsldK•ty ol the ADY rFc&ivod whKh rekt4s to subW9•tTIn#n¢I yFaI5 15 not recognised throah thè 5tstom¢ht of Financial Attbvib8s isshown incomtsin thobalbnty sh$iand released tD the Ststsffl@ntof FinancpalActlvlties ihthefinanualyeailowhich ilrolat8s. 1.3 Exp•ndltur• bbilibesacè retowWas¢xpeDditureB8SOUnaSther8 legalor¢on4rv¢twoobligationcomrnittingiho charityts that oxwndthi¢. itiswobBbleth3t a lian51eroleconomic bongr1Wil1bè9Ied insettiernentandthe amountolihe obll9ati¢fft Un be me45vred ieliably. ElndVIS IS ECCOUllt4d loi on an accrual basis artd has bBeTr cla55ilied under hdingS thJt a99ré9alè ail ¢o¥s to thB ca¢o90ry. wr• cos Cbnnottsgdlre¢tly)llrlbvtDpaltlClaI h¢aditsgstheyhaY• b08nallocat8dt0a¢bSn•b5c0S15tETrIWI1h the useolres0ue& 1.4 AMoc4tlon ol<osts Supwrt costs 8rg th0&9 luntOn$that¥ss$t the k olthechority buido notdirectty Undek(hantèb1e¥c1vrtI¢$. SvpportC051s inckndf mana98mÈAL rinon¢¢. ytsvèrrtènce wsts whith 5UPPOrt the chaFty'S piorammès and ¥¢tivit5. These CDSt5 have been alhc3led io expgndlturè ehèritèblF 1.5 Tan9lblé Flxèd aM•i# Oepierialion I50videO1htlO1Owlig rbtgsin ord9rio wiiieofFeathassetoYei it5e5tima*d useful life. Lea5phold ImprovefflfrM5 Ovefth8ierm olihglg ComputerEquiprneTrt 33%$trhillne perannum 25%5ti?Ightlino porannum Exponditvrg on Bs&Qt5Wltha coslowrtsou i&capita1i&Qd. 1.6 Luvlng dlT•¥h1l•(om1Iffj•t1 Rentals Pbyabh und•rop8Tating18asesar8chargagainstIM¢O¢tt4 Str•ightlineba5i%overthepqfiod ofth81gaw. 1.7 ThÈ gOP OPÈfates • dÈfknÈd ¢OntrItTh pension xhen)e. CbIbUtjJs ar• char98d in thè accounls thty bÈtom¥ pJyaAe in accordance with th ru501the 5(hem+.
INDEPENDENT LIVES IDISABILITYI NOTESTOIHE C014SOLIDATÉD PINANCIAISTAIEMENTS FOR THEYEAR ENDED 31 DECEMBER 2023 Vnre51ricted luDdsc3n bousgd bccordancewiihthg charitsbl&ObigctNgsatth&discliofft oliha trVgt¢ès R¢strKtcd lund5 only be usod lor particulai restiicted purpos05 within the of tho tharlty. R¢stri¢bons aris¢ whn spe¢ili¢d by th¢ 4¢nor or Fuith¢rwFlonation ofthe D8tureand purposeirfeachlund K%included Inthen¢>te$toth814nllncialStbtQfits. The itystees¢¢hsi4erththereare uncgrtaintl0slhaiTnèYcadoUtrA 8boutthochaTty'sablitytocontlnuèasa9oln9COntÈrrt. 1.10 Txtlo Thg tharty iSExernptliDrn torporationtaxonit8chaTitableacUilie& 2 Doth•tl•n$andL¢gllrlt¥.Grtsupad Charhy 2023 2022 Don4tiiinE Legacies 23.432 5.726 23N32 5.726 26.034 24,40D 4,561 55,795 PARPro9I)Mm SelfAd¥ocavJ 3 Oth•rTrqdlnyA¢tMll•.Grnwpod Chrfty Th&whollyowngd subSlary. Indepolldgnt Livg&lTradin91Limhted. whtchis incorpor8tedin th&Unitgd Kin9dom. pays dl i1swolitstothg charitybywwof deEd vliDveDol.Iherh0ntyown5l1en1Ire 5hJfF fwtalol 5¢idin•ryshatysol I1.A51w)Im?ryvlthetiIg re5vIts i45hownbelo 2023 2022 3.057 443.685 05.142 Tf4d1n9SubsiarycOSI3 Dg8dof cotpaYabI0the P3Tencharity 199,972 231.989 Thp a55et5and liatAlitsolth¢ Svbsidiarywgr.' 2023 2022 Cv<rent)SSg 83.803 1369.3801 123.764 Totsl Nètsats 214.423 A99I0gatF$hai¢¢èpitsl4AdreswvÈs 4 NCOME FftOMCHAIIITABLEACTWITIÈ$.GROUPANDCHARITY 2023 22 We5tSv55EKCountyctsUncilDir8 Paymont SupportColltFa¢t 410.693 17,719 1.S22,514 2,564 421.458 77.558 ,813.8OS 9.060 Cele SeMcE OihBrC¢htrattS 264.278 204.391 2.248.000 2.526.272
INDEPENDENT LIVES IDISABILITYI
NOTÈSTOTHÉ ¢ONSOtIDATEO FIt4ANCIALSTATEMENVS
FOR THEYEAR ENDED31 DECEMBER2023
5 CHARif8LRACTIVITIE5 COSTS-GROUPAND CMARITY
Direttcosts
Svpport tosts
T1
Oired PaymgDts& Pqrgonal HBlih Bud9Pt5upport
CPAR Pro9iamme
case¢
568.390
23.206
716,1
24.400
I.B90,6B5
26,832
2.658,51B
385,475
538.391
COMP•t1S1Or1QI2
Dir•ttCusts
pportcosts
To1415
Direct P&ymqnts & PorsonalH11h d•t Support
810.878
27.786
4.705
19.570
IAOO.313
29.508
1.008.312
27,746
4.705
19,570
1.$20.957
64,972
19.021
205.523
Infotliort tonti¢l
Cai¢S¢M¢e
Pei50nèliSatiOn. Eiualities.Res¢ai¢h and Dèvdopfftant
Ski1slorQre
120.S44
35,464
353,442
é SUPPORTCOSYS-GROVPAIJDCHARITY
2023
Toi41
Staff cost
Markgling. Con)nwnicalioTr& En9a9&mgntC0515
CÈThtralov4thaads
3T5.BOZ
35,203
118.S64
3.393
9.991
542.953
375.002
35,203
118.564
3,393
9,991
542,•53
AnalytsAd b•M•Thi
DiTeCtPayeDt5&PeI5rt61 H¢o1th Bv<WtSupport
CPARPwr¥mmè
Cbro SotvKo
2023 £
146,023
5,943
30S.4Y6
3,511
542.953
Includgd ingDvèrtsèn¢e
INDEPENDENT LIVES IDISABILITYI 140TESTOTHE CONSOUDATÉD F1tr4ANCIALSTATEMENTS FOR THEYEAR ENDED 31 DECEMBER 2023 7 NETINCOMEIIEXPE14tsNUMEI-GROUPANDCHARITY 2023 2022 Atsditors, remyrt¢r¥ti4 Oeprecialion. owfi8dassÈts 9.991 15,054 8,351 TRUSTEES. REMUIIIRA710NAND BENEFIT5 ThÉ were tStEe3, Temuner&ion orothar bgn¢fiLq lor th¢ yar eoded 31st Oecember 2023 nor forth8 pèrlod Èndèd 31st Oerethbei 2022. th1Tg thfryoai. notiust8eswèrèrèimburdl2fj22.' ThptW5tee5reifflbur8edl. g STAFFC¢STS-fjROUPANDCHARITY 2013 2022 Wagesandsarl5 SDtlalse¢vity¢oSts Otherpensll COSts 2.152.501 163.106 61,592 2,477,19 2.22Q.101 42.642 2.374,180 OnognWowl2022.. OnglTBC8l1tsta1MUmd¢IIQ plbBiwBpn £10,0.£80.0OOdUrIry lhoar. Trèa)9? m¢hthlynvmbFrofF(nployee5duiing lh8 y8Jrw4saslolltsws'. 2023 2022 24 24 50 skills lorcarèand PA Trarrtin9WPPOrt Bankin9AdMin IndependentPèyioU SBTVK Conlralgervice 90 Care Service eage otlY alf numb915 iTrcludg thg supwrt workerswkn aré paid atart r** worked. Forthe period thi Df3012022..301 pgrm)rt¢ThlS)riStsff.
INDEPENDENT LIVES IDISABIUTYI IIOTESTQTH¢ CONSOIIDAYEDFINANCIALSTATEMEtITS FOR THEYEAR ENDED31 DECEMBER 2023 11 TANWDLEFIXEDA$5ETS.QAOUP i••hold lThProv•M•1I Flxtur•i & Flttlnys •qulpm•nt rotal At 1 Jonuary2023 53.326 47.348 22.396 69.744 246.238 346,12 35.016 381.928 At31 O•c•mb•r2023 53,326 258,858 Daprttlatlèn At l January 2023 Char9&forthayoar At31 P•¢•mb•r2023 53.32tS 42.230 5.279 47,5 234.139 9.775 243.914 329,695 15.054 344,749 53.326 Plotbook volu• At 31 D•¢•mber2023 At ai D•c•mb•r2022 2Z.235 14,944 12.099 37.179 TANfjIBLE FIXEOASSET$.CWIRITY L•ii•ht4ld lrnprov•m•rf$ FIXtr•&& FlttlTr45 •4ulpffl•Trt Totil Cort At l January 2023 AdditlQn5 At31 ¢b•r202J 53.326 38.5PP 22.396 60,995 246.238 338.163 35.016 JYJ.179 93.326 25•.858 D•pr•clatlon At 1 Janvary2023 Chbrgg lorthèyear At31 Der•thber2023 53.326 33.699 5.279 38.978 234.139 321,164 15.054 330.218 53.326 243.914 N•t bookv•lu• At31 DrbI 2023 At 31 DEcember2022 2217 4.900 14,944 12.099 30.961 ?6.999 12 FIXEDASSETINVESTMEP4TS-CHAftITY Ihillsted Inve5tmenls Totil Mivk•tV•lu• At 1 2023ènd 31 O¢embBr2023 At31 March2023 N•tar*•kVoly• At31 Docembpr2023 At 31 OecerniET 2022
INDEPENDENT LIVE5 IDISABIUTYI NOTESTOTHECONSQLIDATED FINANCIAL5TATEMEr4rs FOR THE YEAR ENDED 31 DECEMBER 2023 13 DEBTORS GrWP 2023 Chprlty 2022 2023 2022 Trade debtors 351626 478.909 431134 454.962 Ount5 DwedbygrOPUThdertakiD5 Othordobtors 23,503 28,108 404,297 14,369 23,563 16,009 471.706 7.126 487.528 510.318 14 CREDifoRS DUEWITHIN QNEYIAR fjmup 2023 Ch4rlly 2022 2023 2022 25,298 41,911 52,057 90.236 116.076 3•5,608 125.916 34.559 54.045 2S,291 41.911 38.539 100.647 140,572 380.967 39.635 34.559 VAT Othei ¢rèdittir5 Accrualsandd1w Incom* 215.699 134.160 564,559 454.17S 15 MOVEMENfiN FU14DS-SROUPSf4NDCHARirY Trinif•rs 1 jinry202y funds nds 31 D•c•Mb•r2023 Unr•strf<t•d lunds lund5 691132 12Q3.1921 56.399 545.339 56.399 cPARP[¢ramffiv 5BIIAdv¢¢a¢yGront DonOnS 11.526 S6,399 74B.531 11.526 191,6661 IS6,3WI TotJl lund 56.865 30
INDEPENDENT LIVES IDISA8IUTY>
NOTESTOTHE COP4SOLIDATÉD FINANCIAL5TAIEMErirs
FQR THEYEAR ÉNDED31 DECEMBER2023
Net movemeTrt in funds. included in ihe above alea5 follows..
Unro¥trf¢tod FuTrd
In<ornlTry
r•iour(•s
moV•m•tIn
fund•
Gener31 funds
R•wlctAdlurfs
2.847.779
26.832
24.400
4.560
CPAR Pwrèmm•
Sew AdvocacyGI)nt
4.5601
2,915.097
13.106.7631
1191.6661
Thè ipsttitt¢d olthechar4ty compiiSe thF vnexpendad barof donationsand 9ranls h0 ort truSt5ubiedlo 5p9crfc0dltlOrtS byOon0I5
maybeu88d.
Tronsf•v$
1 January 2029
lunds
funds
31 D•c•mb•r2022
Unr•Strf
INDEPENDENT LIVES IDISAelLITYI NOTESTOTHECONSOUDATED FINAIICIALsfATEME14TS FOR THEYEARENDED 31 DECEMBER 2023 10 CQMMifMÉNTSUNDERQPERAIING LEASÉS At 31 Oe¢¢mber2023 thegiouphad commitni¢nts under noOnCeIlIv0rat1919aS85aSI01OWS'. 2013 Explry d•t•'. Ithin Betsyo4nonq and fiwyeoI5 52.S88 94.457 147.04S 52.588 147.045 199.633 17 RELATED PARTYTKANSAfnQNS TherEwer&norgtsted pètytraTh5Ct1OyIortheYOarnd03)slThe¢*Mber 2W23. 32