Registered Charity Number 1153815 Registered Company Number (England and Wales) 08654797 INDEPENDENT LIVES (DISABILITY) REPORT OF THE TRUSTEES AND AUDITED CONSOLIDATED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024 Independent lives
INDEPENDENT LIVES (DISABILITY) LEGAL AND ADMINISTRATIVE INFORMATION Reference and administrative details Registered charity name Independent Lives (Disability) Charity registration number 1153815 Company registration number 08654797 Registered office Southfield House 11 Liverpool Gardens Worthing West Sussex BNI1 IRY Auditor Richard Place Dobson Services Limited Ground Floor 1 7 Station Road Crawley West Sussex RH101HT Bankers Barclay5 Bank 1 Chapel Road Worthing West Sussex PO191TR The Trustees/Directors The trustees who served the company during the period (with trustee stsrt dates shown in brackets for each) were as follows.. MrA Si9anporia {Treasurer)1061071201 Mr D Hardman {Vice Chairl119106117- 25/04/241 Mr C Green Ichairl {19106117} Mr S Wilson1191061171 Ms J Tuck1071111191 MrT Hewson114112J23) Chief Executive Officer Mrs R Smicle
INDEPENDENT LIVES (DISABILITY) CONTENTS Page Report ofthe Trustees 4t013 Statement of Trustees, Responsibilities 14 Report ofthe Independent Auditors 15to18 Group Statement of Financial Activities Group Balance Sheet 20 Standalone Charity Balance Sheet 21 Group Cash Flow Statement 22 Notes to the Financial Statements 23to30
INDEPENDENT LIVES (DISABILITY) TRUSTEES. REPORT (INCLUDING DIRECTORS REPORT) FOR THEYEAR ENDED 31 DECEMBER 2024 The Trustees, who are also directors of the charity for the purposes of the Companies Act 2006, present their report for the year ended 31 st December 2024. The financial statements comply with the Charities Art 2011, the Companies Art 2006, the Memorandum and Articles of Association and Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021 (effective 1 January 20151. Objectives and Activities Independent Lives is constituted by the memorandum 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 support to people 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 Sussex and Croydon during 2024. The charity also provides a Care Quality Commission registered domiciliary care service for disabled people, older people and people with complex healthcare needs across West Sussex. This includes a Home First service, providing assessment and support for people returning home from hospital in West Sussex. These services are contracted by West Sussex County Council through a framework contract, the Home First contract, the NHS providing continuing healthcare and direttly by private customers. In addition in 2024 the charity delivered social care training in partnership with Skills for Care carers respite services to promote and support independent living for those with dementia and strategic co-production and peer leadership support for NHS England community participatory action research into the impact of the cost of living on disabled people in Sussex administered the household support fund for those in need Independent Lives Trading, the wholly owned subsidiary company, provides professional payroll and banking administration services to people who have chosen to employ their own care staff. Alongside these principal activities we seek to deliver social value outcomes. Our volunteer programme provides opportunities for disabled people to increase their confidence and wellbeing but also to share their skil Is and knowledge to benefit our services.
INDEPENDENT LIVES (DISABILITY) TRUSTEES. REPORT (INCLUDING DIRECTORS REPORT) FOR THEYEAR ENDED 31 DECEMBER 2024 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. This has been brought about after years of underfunding followed by the impact of the Coronavirus pandemic and rising inflation, leading to a cost-of-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, eati ng and care. Additional challenges i ncluded recruitment, retention and health inequal ities which i mpacted Direct Payment employers looking to employ Personal Assistants. Demand has risen which has been largely met by short term grants and initiatives. In 2022 we took part in the fair cost of care exercise but we are still waiting for a fair deal for social care to be set out by central Government. The current social care review is not due to deliver its recommendations until 2028. 2025 brings further challenges with continued redurtions in local authority budgets, meaning contracted services may not cover costs, leading charities to use reserves to meet needs. Charities are also facing funding challenges caused by reduced gifting from individuals and companies. We continue to promote the importance of our local service through our ethos of being a user-led organisation. We promote the benefits of our services to ensure there is an understanding and recognition of the impact to our community by having a strong third sector presence. Inflation, as well as the severe impact of the cost-of-living crisis during 2024 has challenged all charities. However, after significant investment in 2023 and 2024 in improving systems, Independent Lives has been able to continue to grow services to support more people within significant financial constraints. We continued to deliver and expand services across Sussex. Croydon and London with robust plans intended for 2025 and beyond subsequently drafted into a 2025-2030 strategic plan. Although a significantly challenging environment, the charity has delivered on the 2021-2025 strategy. Ourvision A fair society where we can all participate and fulfil our potential. Our 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 assistants. Increase independence through better care and support in our communities. Raise awareness of disa bility, independent living and personalisation. Support the social model of disability to break down barriers.
INDEPENDENT LIVES (DISABILITY) TRUSTEES. REPORT (INCLUDING DIRECTORS REPORT) FOR THEYEAR ENDED 31 DECEMBER 2024 Ourvalues At Independent Lives, we believe in integrity, accountability, and transparency. Our passion drives us to go above and beyond, delivering high quality, people led seNices which change lives. We believe in the power of great ideas. 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. Inclusion 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 is heard. We believe in treating people with dignity, compassion, kindness, and respect. By valuing people's lived experiences and recognising their unique circumstances, we can be an organisatior) that really makes a difference. We review progress against strategic targets looking at what was achieved and outcomes of our work and what impact this has had for our customers and recipients of our services. In planning 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. Independent Lives published a separate impact report covering the achievements of 2024 which can be found here.. htt www.inde endentlives.or art-re 0rt-2024 Our other strategic outcomes are outlined here= Our strategy for 2021-2025 The strategy is organised into four key focus areas with associated specific goals and two operational themes covering development of our services. The strategy has been publicised through communications and engagement activity and on our website. A detailed work plan based on this framework is being followed by all teams to ensure positive progress and a sharp focus on what we aim to achieve. A summary of the strategy and performance against it is shown below. 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 rates above 90%.
INDEPENDENT LIVES (DISABILITY) TRUSTEES. REPORT (INCLUDING DIRECTORS REPORT) FOR THEYEAR ENDED 31 DECEMBER 2024 Membership Study We continue to develop our membership model the "Friends of Independent Lives" I n early 2023, Independent Lives launched its Friends of Independent Lives membership study. Through the study, we asked Friends of Independent Lives members about the things that were important to them and the issues that were most affecting them as disabled people or carers. You can find out more and download a copy of the report here: htt s://www.inde us/friends-of-inde endent-lives/ endentlives.or Isu ort- In 2023 and 2024, 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, joined researchers across the southeast to deliver a research project which really aims to understand people's experiences from the ground up. We engaged three researchers to work with the Friends of Independent Lives to carry out Community Participatory Action Research in 2023-24 to develop an understanding of how the cost-of-living crisis has affected disabled people and carers in Sussex. The work was published in June 2024 and is available here https'.//www.independentlives.org/services/campaigns-and-projects/cost-of-living-research-project/ Improve payments & systems to spend more time and money on what matters. In 2024 we reviewed all elements of the financial procedures. working with our auditors to get a smoother and more efficient system for 2025 and beyond. Generate income streams to invest in our communities. Income has increased along with numbers of referrals into the Direct Payment services, with more people in more areas wanting to have greater autonomy choice and control over their care. Independent Lives as a specialist in this area has started to expand to new areas in London and the Southeast. Financial results The budget for the year 2024 set a £3,027,800 income target and 3,434,188 was achieved. There was a £40,276 budgeted surplus and £125,703 was achieved. The financial achievements occurred in spite of considerable external challenges. These challenges included low or non-existent uplifts in some services and contracts, income lower than expected growth in our care services and increased costs due to inflation. Due to management inteentIOn and planning, after an investment year in 2023 we moved back into surplus in 2024. Contract performance in the Direct Payments service was significantly above the target for the year, despite many and varied challenges. Our financial plans for 2024 included maintaining current services alongside growth while achieving our charitable activities. We invested in our services and staff and remained focused on reinvesting previous surpluses to support our beneficiaries.
INDEPENDENT LIVES (DISABILITY) TRUSTEES. REPORT (INCLUDING DIRECTORS REPORT) FOR THEYEAR ENDED 31 DECEMBER 2024 The results forthe financial years 2019- 2024 summarised in the table below l£l= Year 2024 2023 2022 2021 2020 Income 3.434 188 2.915.097 3.137.740 3.134045 2.767.750 enditure 3.308.485 3,106.763 3,038,976 3,034,916 2.633,462 Net sur lus 125.703 {191.6661 98.164 99.129 134294 Net assets 682.568 556.871 748,531 650,367 551,238 2019 2.637.272 2.608.155 29.117 416.944 Grants and fundraisin We continued to develop projects, worked to support digital inclusion, supported people household support fund, and worked 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 opportunities arise. Personal assistant training - We received Skills for Care grant funding of £40,889 to enable us to arrange and deliver social care training for individual employers and personal assistants. This resulted in improved quality and safety within the health and social care sector. Household support fund - Our staff 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. We issued 284 welfare grants, 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, impactir)g their ability to live independent lives. This group of digitally excluded people are particularly prevalent among disabled people. 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. Our 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. Reserves olic A revised reserves policy was introduced in 2017 and is reviewed annually. The calculation uses a risk weighted method taking each business area and applying a risk score on the following aspects- likelihood of change in income stream,. number of sources of income: certainty of income- and level of debtors
INDEPENDENT LIVES (DISABILITY) TRUSTEES. REPORT (INCLUDING DIRECTORS REPORT) FOR THEYEAR ENDED 31 DECEMBER 2024 The reserves policy sets the target level of reseNes as £564,000 for the year ending 31 December 2025. Unrestricted reserves currently equate to £697,000. The unrestricted reserves target is reviewed annually under the risk-weighted calculation method for minimum levels to be held. 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 strurture and found our pay had fallen behind local providers across the sector in some areas and especially for health 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 and other essentials. A pay increase was implemented from January 2024 with the most significant increase going to healthcare support workers. This was necessary to provide a reasonable and competitive wage but also to support both recruitment and retention. As a Disability Confident Leader we offer a guaranteed interviews to any disabled applicant who meets the mandatory requirements set out in our job descriptions, with flexible policies to support disabled people remain in work. In our 2024 survey 57% confirmed having a disability or health condition and 14% had caring responsibi lities. 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 conditions. We are an employer for carers, a foundation living wage employer and offer all our staff an employee assistance programme. From a new recruit in 2024,1 believe everything that I did during my training was useful. The training taught me to develop a positive attitude towards every individual, to treat people with the same opportunities, respecting and celebrating each others differences" 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 2024 we continued to develop our main webswte and PA Pages which included a new live chat function and can be adapted for other areas. To increase efficiency and reduce waste we audited processes to identify areas that could be more effective with digital solutions. This led to a full restructuring of our accounts system and preparation to transfer our internal and Direct Payments payroll services onto cloud-based systems. In 2025 these projects will complete as well as redesigning our domain controller and SharePoint structure and access. This will save time, is environmentally progressive and more cost effective.
INDEPENDENT LIVES (DISABILITY) TRUSTEES. REPORT (INCLUDING DIRECTORS REPORT) FOR THEYEAR ENDED 31 DECEMBER 2024 Operational theme: Direct Payments and Personalisation Increase the number of skilled and empowered Direct Payment 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, recruitment opportunities and training. Support the sector and innovation through micro provider support, Individual Service Funds and system leadership. In 2024 we expanded our East Sussex Direct Payment Support to become the strategic partner to East Sussex County Council through a competitive tender. In addition, we worked with the NHS to expand our Personal Health Budget offer from West Sussex to the whole of 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. We are working with Kensington, Westminster and Chealsea borough councils to support their PA recruitment pathway. In 2024 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- Delivered a joint Personal Assistant Support SeNice worth £1 Ook a year to the London Borough of Croydon and Clinical Commissioning Group; We extended our Direct Payments support service in East Sussex: Helped 2,685 people through our information and advice telephone helpline an increase of over 20° compared with 2023, covering 7,934 separate enquiries and requests for information. •We ran personal assistant adverts, which generated 3,486 applications an increase of nearly 80%. •We delivered training and refresher events to 818 personal assistants and Direct Payment employers an increase of nearly 80%. We have.. 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 assistants to recruit, find a job or find training, all in one place. Our Payroll Service.. Processed 16,800 payrolls for Direct Payment employers,- Set up payroll services for 276 new people,. and Set up banking services for 160 new people. Processed 403 DBS cehcks io
INDEPENDENT LIVES (DISABILITY) TRUSTEES. REPORT (INCLUDING DIRECTORS REPORT) FOR THEYEAR ENDED 31 DECEMBER 2024 A Personal Assistant said about our training officer Increase Independent Living through community activities, carers respite support, hospital discharge support, community care and reablement support. In times of huge demand, we have continued 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 forfuture years. Our care service provided 74,101 visits to the people we support allowing people to live with choice and control. Care service customer.. 'Independent Lives is the best care company I have ever had. A note from a daughter whose mum used the service:_ "Please would you thank Tom and Skye for being so kind to my Mum yesterday and putting a big smile on her face." Tom and Skye arranged for Mum to have a mechanical cat, they knew Mum loves cats but sadly couldn't have one of her own anymore, and they also wanted to cheer Mum up. Mum loves the mechanical cat and it is now written into her care plan to say'please put the cat in the same room near to Mum, where she wants itto be, Our carers respite service provided more than 6,000 hours of respite across 2024. The team supported customers on a wide range of days out which included visiting Chichester Cathedral, Warnham Nature Reserve and a pantomime in Worthing. Carers Respite customer.. "Your work is worth much more than money, thank you for all you have done for my mother" "Without your service I would not have been able to keep my loved one at home for so long" "I know mum has really appreciated all the help you have given to her and in getting dad out for the day. We even got our water rates reduced thanks to your knowledge!" During the year our comprehensive range of policies and procedures has been reviewed in accordance with a planned cycle, continuing the regular review process and supporting our commitment to quality standards. As we come to the end of this strategic period we reflect on all the incredible impact the charity has delivered. There has been sustained growth in every area of support and delivery while at the same time financial income has reduced in real terms. This posed enormous challenges, ensuring standards are maintained while many more people are supported often with enhanced needs. li
INDEPENDENT LIVES (DISABILITY) TRUSTEES. REPORT (INCLUDING DIRECTORS REPORT) FOR THEYEAR ENDED 31 DECEMBER 2024 We delivered this by continuing to promote inclusion through person centred approaches, meaning that more people can access our services as they adapt to people's needs. We had huge success in recruiting Personal Assistants though our PA Pages website while improving standards through Personal Assistant training in partnership with Skills for Care. We have modernised our internal systems to ensure focussed funding on delivering person centred services and support. We will continue this journey, collaborating with other user led organisations, our members, funders and the private sector to get the best deal for disabled people going forward. To ensure we are ready for the years ahead we have created a new executive structure consisting of a chief executive officer and chief operating officer supported by an experienced and capable management team. In 2025 a new strategy will be launched ready to seize the opportunities ahead and to support our beneficiaries to thrive and notjust survive the next five years. The trustees actively review major risks to which the charity is exposed. A comprehensive risk register is maintained and the trustees are satisfied that there are suitable controls in place to mitigate exposure to major risks. Strategic and business planning incorporates an evaluation of potential risks for each development opportunity and a reporting structure is in place to re-assess 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. Structure. overnance and mana ement The charity is controlled by its governing document, a deed of trust, and constitutes a limited company, limited by guarantee, as defined by the Companies Act 2006. The Charity is led by a chief executive and her executive leadership team. The Charity has a Board of Trustees who meet on a regular basis and a sub-committee for Finance and remuneration. The Board and its sub-committees provide strategic direction and approve policies and review risk. Independent Lives (Disability) (Reg. no. 8654797) was incorporated on 19 August 2013 and was registered th with the Charity Commission (Reg. no. 1153815) 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. ointment of trustees Trustees, at least 75% of whom should be disabled persons, parents of disabled children or carers, are appointed on the basis of nominations received with an emphasis on eligibility, personal competence, understanding and 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 of their induction are made aware of their governance responsibi lities, given an introduction to the objectives, scope. strategy and policies of the charity and given Charity Commission information on the role and responsibilities of trustees. In 2024 the articles of association were reviewed and a trustee recruitment programme commenced to appoint in new trustees for 2025. 12
INDEPENDENT LIVES (DISABILITY) TRUSTEES. REPORT (INCLUDING DIRECTORS REPORT) FOR THEYEAR ENDED 31 DECEMBER 2024 Remuneration The salaries of the chief executive and executive leadership team are agreed by the remuneration sub- committee of the board. Every three years an external comparison of the charity sector is undertaken which last occurred in 2021 and is scheduled for 2025, setting an updated basis for the review of executive leadership team pay points and salary increases. In the interim periods, the remuneration committee meetings scheduled to consider pay point adjustments and appropriate cost of living pay increases. Early in 2024 it was agreed due to the financial constraints of the charity that pay would be frozen for all roles other than those on foundation living wage for that year. Trustee indemni 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. Chandos Green (Aug 14. 2025 06=02=59 GMT+ii Chandos Green (Chair} Signed for and on behalf of the trustees Date. 0811412025 13
INDEPENDENT LIVES (DISABILITY) STATEMETrif OF TRUSTEES, RESPONSIBILITIES FOR THE YEAR ENDED 31 DECEMBER 2024 The trustees, who are also the directors of Independent Lives (Disability) for the purpose of company law, are responsible for preparing the Trustees, Report and the financial statements in accordance with applicable law and United Ki ngdom Accounting Standards (United Kingdom Generally Accepted Accountin9 Practice). Company Law requires the trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources. i ncluding the income and expenditure of the charitable company for that year. In preparing these financial statements, the trustees are required to.. select suitable accounting policies and then apply them cor)sistently.' observe the method5 and principles in the Charitie5 SORP- make judgements and estimates that are reasonable and prudent.- state whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements.- and prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in operation. The trustees are responsible for keeping adequate accounting records that disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities. In so far as the trustees are aware.. there is no relevant audit information of which the charitable company's auditors are unaware- and the trustees 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 aware of that information. 14
INDEPENDENT LIVES (DISABILITY) INDEPENDENT AUDITOR'S REPORT TO THE TRUSTEES OF INDEPENDENT LIVES (DISABILrrY) We have audited the financial statements of Independent Lives {Disabilityl I'the charitable company'} and its subsidiary I'the group'l for the year ended 31 December 2024 which comprise the Group Statement of Financial Activities, the Group Balance Sheet, the Charity Balance Sheet, the Group Cash Flow Statement and notes to the financial statements, including a summary of significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland (United Kingdom Generally Accepted Accounting Practice). 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 2024 and of 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 have been prepared in accordance with the requirements of the Companies Art 2006. We conducted our audit in accordance with International Standards on Auditing IUKI IISAS IUKII and applicable law. Our responsibilities under those standards are further described in the Auditor's responsibi lities for the audit of the financial statements section of our report. We are independent of the group in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC'5 Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requi rements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion. In auditing the financial statements, we have concluded that the trustees, use of the going concern 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 on the charity's ability to conti nue as a going concern for a period of at least twelve months from when the financial 5tatement5 are authorised for issue. Our responsi bi lities and the responsibilities of the trustees with respect to going concern are described in the relevant sections of this report. The other information comprises the information included in the annual report other than the financial statements 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 express any form of assurance conclusion thereon. 15
INDEPENDENT LIVES (DISABILITY) INDEPENDENT AUDITOR'S REPORT TO THE TRUSTEES OF INDEPENDENT LIVES (DISABILrrY) 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 obtained in the course of the audit, or otherwise appears to be materially misstated. If we identify such material incon51Stencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact. We have nothing to report in this regard. In our opinion, based on the work undertaken in the course of the audit= the information given i r) the trustees, report (incorporating the directors, report) for the financial year for which the fi nancial statements are prepared is consistent with the financial statements,. and the directors, report has been prepared in accordance with applicable legal requirements. Matters on which we are required to report by exception We have nothing to report in respect of the following matters in relation to which the Charities (Accounts and Reports) Regulations 2008 require us to report to you if, in our opinion= the information given in the financial statements is inconsistent in any material respect with the trustees, report," or sufficient accounting records have not been kept: or the financial statements are not in agreement with the accountir)g records.. or we have not received all the information and explanations we require for our audit. Responsibilities of trustees As explained more fu Ily in the trustees, responsibilities statement, the trustees Iwho are also the directors of the charitable company for the purposes of company lawl are responsible for the preparation of the financial statements and for being satisfied 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 misstatement, whether due to fraud or error. In prepari ng the fi nancial statements, the trustees are responsible for assessing the charitable company's ability to continue as a going concern, disclosing as applicable, matters related to going concern & using the going concern basis of accounting unles5 the trustees either intend to liquidate the charitable company or to cease operations, or have no realistic alternative but to do $0. 16
INDEPENDENT LIVES (DISABILITY) INDEPENDENT AUDITOR'S REPORT TO THE TRUSTEES OF INDEPENDENT LIVES (DISABILrrY) 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 having effect thereunder. Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor's report that includes our opinion. Reasonable assurance is a high level of assurance. but is not a guarantee that an audit conducted in accordance with ISAS IUKI will always detect a material misstatement when it exists. Misstatements can arise from fraud or error 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 these financial statements. Irregularities, incl ud i ng fraud. are instances of non-compliance with laws and regulations. The extent to wh ich our procedures are capable of detecting irregularities, including fraud, is detai led 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 designing and implementir)g appropriate responses and to respond appropriately to fraud or suspected fraud identified during the audit. However it is the primary responsibility of management, with the oversight of 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, regarding the procedures relating to identifying, evaluating and complying with: 1. laws and regulations and whether they were aware of any instances of 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 established 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 regulations that had a direct effect on the financial statements or that had a fundamental effect on the operations of the Charity. The key laws and regulations we considered in this context included the UK Charities Act, data protection regulations, taxation and employment 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 recognising non-compliance with laws and regulations. No non-compliance 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 areas: 17
INDEPENDENT LIVES (DISABILITY) INDEPENDENT AUDITOR'S REPORT TO THE TRUSTEES OF INDEPENDENT LIVES (DISABILrrY) l. Management override of the contmls in place The audit engagement team identified the risk of management override of controls as the area where the financial statements 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 transactions entered into outside of the normal course of business. 2. Revenue recognition Audit procedures performed included. but were not limited to. performir)g walk through tests to ider)tify the control procedures in place and once an understanding of the income recognition process wa5 obtained, substantive procedures were also performed. A further description of our responsibilities is available on the Financial Reporting Council's website at: https-//www.frc.org.uk/auditors responsibilities. This description forms part of our auditor's report. This report is made solely to the charity's trLJStees, 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 extent permitted by law, we do not accept or assume responsibility to anyone other than the charity and the charity's trustees as a body, for our audit work, for this report, or for the opinions we have formed. Darren Harding ACA. FCCA DChA (Senior Ststutory Auditor) for and on behalf of Richard Place Dobson SeNices Limited Date.. 8 September 2025 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 of its eligibility for appointment as auditor of a company under section 1212 of the Companies Act 2006. 18
INDEPENDENT LIVES (DISABILrrY) GROUP STATEMENT OF FINANCIALAcrivmES FOR THE YEAR ENDED 31 DECEMBER 2024 Unrestricted funds Restrided funds Total funds 2024 Total funds 2023 Income and endovfflients from: Oonations and legacies 514 514 23,432 Charitable activities 2.557,703 63.549 2.621.252 2,248,008 Trading subsidiary income 812.422 812,422 643.657 Totsl income and endowments 3,370.639 63,549 3.434.188 2,915,097 Expenditure on: Raising fund5 Trading subsidiary costs 437.189 437.189 443,685 Charitsble activities Dired Payments & Person81 Health Budget Support 817,820 11,526 829.346 716,601 Care Service 1.978,401 1.978.401 1,895,245 CPAR Programme 11,700 11.700 24,400 Self Advocacy Grant 10.960 10,960 Skills for CarÈ 40,889 40.889 26.832 Total expenditure 3.233,410 75,075 3.308.485 3,106,763 N•t income/l•xp•nditur•} 137,229 111,5261 125.703 1191,6661 m•v•m•nt in lunds 137,229 111.5261 125,703 1191,6661 Re¢on¢lllatlon of funds Total funds brought forward 545,339 11,526 556.865 748,531 Ttstsl fund5 rarri•d forward 682,568 682,568 556,865 Continuin9 operation$ All income and expenditure hd5 arisen Irotn continuing acbvttie& The notes form part olthesÈ financial statements. 19
INDEPENDENT LIVES (DISABILITY) GROUP BALANCE SHEET FOR THE YEAR ENDED 31 DECEMBER 2024 2024 2023 Notes Flxed assets Tangible assets 14,237 37,179 14.237 37.179 Current assets Debtors 13 616,272 404,297 Cash at bank and in hand 573,047 500,997 1.189,319 905,294 Creditors due within one year Net current assets 14 1520.9881 1385,6081 668,331 519,686 Totsl assets less current liabilities 682,568 556,865 Net assets 682.568 556.865 The funds of the charity Unrestricted funds 682.568 545,339 Restricted funds 11,526 682.568 556.865 These financial statements have been prepared in accordance with the special provisions of Part 15 of the Companies Act 2006 relating to small charitable companies. The financial statements were approved by the Board of Trustees and were signed on its behalf by-. Chandos Green IAug 14, 2025 06:02:59 GMT+ll Adil Siganporia (Aug 14, 2025 09:13:43 GMT+ll Chandos Green (Chair) Adil Siganporia {Treasurer) 0811412025 08114/2025 The notes form part of these financial statements. 20
INDEPENDENT LIVES (DISABILITY) srANDALONE CHARrrY BALANCE SHE FOR THE YEAR ENDED 31 DECEMBER 2024 2024 2023 Notes Flxed assets Tangible assets Investments 14.236 36,961 14.241 36.966 Current assets Debtors 13 559.947 471,706 Cash at bank and in hand 363,858 435,160 923.805 906,866 Creditors due within one year Net current assets 14 1255,4771 1386,9671 668,328 519,899 Totsl assets less current liabilities 682,569 556,865 Net assets 682,569 556,865 The funds of the charity Unrestricted funds 682,569 545,339 11,526 556,865 Restricted funds 682,569 These financial statements have been prepared in accordance with the special provisions of Part 15 of the Companies Act 2006 relating to small charitable companies. The financial statements were approved by the Board of Trustees and were signed on its behalf by-. Chandos Green IAug 14, 2025 06:02:59 GMT+ii Adil Siganporia (Aug 14, 2025 09..13=43 GMT+ii Chandos Green (Chair) Adil Siganporia ITreasurer) Date. 0811412025 0811412025 The notes form part of these financial statements. 21
INDEPENDENT LIVES (DISABILITY) GROUP CASH FLOW STATEMEKr FOR THE YEAR ENDED 31 DECEMBER 2024 2024 2023 Notes Cash flow from operating activities: Cash generated from operations Interest paid Net cash provided by (used in) operating activities 79.896 1249,5421 79.896 {249.542) Cash IIoT*A from investing activities: Purchase of tan9ible fixed assets {7,8461 135,0161 Net cash provided by (used in) investing activities (7.8461 135.016) Change in cash and cash equivalents in the reporting period 72.050 1284,5581 Cash and cash equivalents at thebeginning of the reporting period 500,997 785,555 Cash and cash equivalents at theend of the reporting period 573,047 500,997 Note 1: Reconciliation of net incomel(expenditure) to net cash flow from operating activities 2.024 2023 Net incomellexpenditue) for the reporting period Adjustments for: Depreciation Charges Decreasellincreasel in debtors Increase/ldecreasel in creditors Net cash provided by (used in) operating activities 125.703 (191,6661 30,789 1211,9751 135,379 79,896 15,054 106,021 1178,9511 {249,5421 22
INDEPENDENT LIVES (DISABILITY) NOTES TO THE CONSOLIDATED FINANCIAL ATEmENTs FOR THE YEAR ENDED 31 DECEMBER 2024 ACCOUNTING POLICIES Basis of preparlng the financlal statements The fin8ncial ststements of the charitable company. which is a public benefit entity under FRS 102. have been prepared in 3ccordance with the Charities SORP IFRS 1021 'Accounting 8nd Reporting by Charities". St8tement of Recommended Practice 8ppIIc8ble t¢) charities preparing their accounts In accord3nce with the Financial Reportin9 Standard applicable In the UK and Republic of Ireland IFRS 1021 leffective 1 J8nu8ry 20191,. Financi81 Reporting Standard 102 The Financial Reportin9 Standard applicable In the UK and Republic of Irel8nd'. the Cherities Act 2011 and the Companies Act 2006 The fin3ncial ststemenis have been prepared under the historical cost convention. 1.1 Consolidation The fin3ncial statements incorporate the results of Independent Lives (Disability) and irs wholly owned subsidiary Independent Lives (fradingl Limited (Company nurnber". 055450681. prepared on a line-by-line basis. Exemption h85 been taken Irom Including the unconsolidated 5tstetnent trf financial acbvrties of Independent Livès IDisabilityl In acctsrd8nce with sechon 408 of the Companie5 Act 2006. 1.2 Income All Incoming resources 8re included on the Statement of Financial Attivities when the charity Is legally entitled to the income and the amount can be qu8ntified With re3sonable 8ccur8cy. All Income Is recognised on an accruals basis_ Activities for raising funds represents trading Income from the subsidiary. Independeni bves (Trading) Limited which is a wholly owned subsidiary of the ch3rity. Any income received which rel3tes to subsequent finanoal years is not recognised rhrough the Statement of Financial Activities but is shown as deferred income in the balance sheet and is released ro the Statement of Financial Activities in the financial year to which it relates. la Expenditur• Liabilitie5 are recogni5ed as expenditure as 500n as there is a legal or constructive obligation cornmitbng the charity to that expenditure, It 15 probable that a transfer of economic benefit5 will be required I 5ettletnent and the amount olthe obligation can be tneasured reliably. Expenditure is accounted for on an accrual basi5 and has been classified under headings that aggregate all c05t5 related to the category. Where costs cannot be directly attributed to particular headin9S they have been allocated to acbvities on a basis consistent with the use of resources. 1A Alloeation of costs Support Costs are those functions that a551St the work ol the chaTty but do not directly undertake charitable activibes. Support costs Include management, finance, and governance c05t5 which sUPPOrt the chariW5 proramrne5 and activitie5. These costs have been allocated to expenditure ènd charitable activities. 1.5 Tangible Fixed a55ets Depreciation is provided atthe following annual rates in orderto wrtte off each asset over its estimated useful life. Le8sehold Improvements Over the term ofthe lease Computer Equipment 33% Straight line per annum Fixtures. Fittiftgs & Equipment 25% Siraight line per annum Expenditure on assets With 3 Cost over E500 is capiialised. 1.6 Leasing and hire purchase commttrnents Rentals payable under operating leases are charged against income on a straight line basis overthe period ofthe lease. 1.7 Penslons The goup operates a defined contribution pension scheme. Contributions are charged in the accounts as they become payable in accordance with the rules ol the scheme. 23
INDEPENDENT LIVES (DISABILITY) NOTES TO THE CONSOLIDATED FINANCIAL ATEmENTs FOR THE YEAR ENDED 31 DECEMBER 2024 1.8 Fund accountin9 Unrestricted funds can be used in accordance with the charitable objeciives at the discreiion of the trustees. Restriaed funds can only be used for particular restriaed purposes wirhin the objects of ihe charity. Restrictions arise when specified by the donor or when funds are raised for particular rerICted purposes. Further explanation of the nature and purpose of each fund Is included in the note5 to the financial statetnents. 1.9 Going <on¢ern The trustees consider that there are no mèterial uncertaintiesthèt may cast doubt about the charity's ability to ctsntinue as a going concern. 1.10 Taxation The ch8rity is exemptfrom corporation tax on its charitable acbvities. 2 Donailons and Legacles- Gvoup and Charfty 2024 2023 Donaiitsns Legacies 514 23.432 514 23.432 Grant recelvable for core actlvltles (RestrIct) 40,889 11.700 10.960 63.549 26.834 24.400 4.561 55.795 CPAR Programme SelfAdvocacy 3 OtherTrading Artivities- Group and Charity The wholly owned subsidiary. Independent Lives (Trading) Limrted. which is incorporated in the United Kingdom, pays èll its profits to the charity by wty of deed ol covenant. The charity owns the Èntire share capital 015 ordinary shares of £1. A summary of the trading results is shown below". 2024 2023 Trading subsidiary gross income Trading subsidiary costs 812A22 1437.1891 643,657 1443.6851 Deed of covenani payable to the parent charity 375.233 199,972 The assets and liabilities of the subsidiary were.. 2024 2023 Total a55et5 265.515 91,228 191,2231 1205,5101 Total Net Assets Aggregaie share capit81 and reserves INCOME FROM CHARITABLE AcfMnES- GROUPAND CHARITY 2024 2023 West Sussex County Council Direct Payrnent Support Contract Fundrtising Care Service 507.490 1.554 1.613.255 4.581 440,853 17.729 1.522,584 2,564 Training GiftAid Other Contracts 494.365 264.278 2.621.252 2.248.008 24
INDEPENDENT LIVES (DISABILITY) NOTES TO THE CONSOLIDATED FINANCIAL ATEmENTs FOR THE YEAR ENDED 31 DECEMBER 2024 5 CHARtrBLE ACTIVITIES cosrs. GROUP AND CHARtTY Direct Costs Support C05t5 Totsls Dirett Payments & Personal Heakh Budget Support CPAR Prograrnme Care Service Self Advocacy Ski115 for Care 693.471 135.875 389 829.346 11.700 1,978,401 10.960 40.889 2.871.296 1,639.319 8,687 28,128 2.380.916 339,082 2.273 12.761 490.380 Cornp4r4tive5 for 2023 Direct Costs Support costs T+*als Direct Payment5 & Personal Health Budget Support CPAR Prograrnme Care Service 568,390 23.206 1,505.210 23,321 2.120.127 148.211 1,194 385,475 3.511 538,391 716.001 24AOO 1.890,685 26.832 2,658,518 Ski115 for Care O SVPPORT cosrs. GROUP AND CHARrrY 2024 2023 St8ff costs Depreciation Marketing, Communication & Engagement costs Central overheads 327,770 30,570 20.917 98.941 1732 9A50 490.380 375,802 35,203 118.564 3,393 9,991 542,953 Training Govemance costs 2024 2023 Anatysed between: Direct Payment5 & Personal Health Budget Support SelfAdvocacy Grani CPAR Programme Care Service Ski115 for Care 135.875 2.273 389 339.082 12,761 490.380 148,023 5.943 385,476 3,511 542.953 Included In govern3nce ctssts above is auditor remuneration of E9.450_ 25
INDEPENDENT LIVES (DISABILITY) NOTES TO THE CONSOLIDATED FINANCIAL ATEmENTs FOR THE YEAR ENDED 31 DECEMBER 2024 7 NET INCOME I IEXPENDITUREI. GROUP AND CHARITY Net income I lexpenditurel Is stated after charging 1 Icreditin91.. 2024 2023 Auditor5, remuneration Depreciation owned assets 9,450 30.789 9,991 15.054 TRusfEES' REMUNERATION AND BENEFs There were no trustee5' remuneration or other benefits for the year ended 31st Decernber 2024 nor for the period ended 315t December 2023. Durin9 the year, no trustees were reiTnbur5ed12023'. no trustee5 reimbursed). 9 sfAFF cosrs. GROUP AND CHARrrY 2024 2023 Wagès and salaries Social security Costs Other pension costs 2.111.887 188.124 68.357 2.368.368 2.252.501 163.106 61,592 2.477.199 One employee12023". one) received total remunderation of beeen £70.000-E80.000 during the year_ The 8verage monthly number of employees during ihe year wès as lollows". 2024 No. 24 2023 No. 24 51 Direct payments Care Service Skills for Care and PA Training support Banking Admin Service IndepÈndÈnt Payroll Service Central services 51 10 94 94 Care Service average monthly staff numbers include the support workers who are paid at an hourly rate for the hours worked. For the whole period this includes an 8ver3ge of 3012023..301 permaneni salaried staff. 26
INDEPENDENT LIVES (DISABILITY) NOTES TO THE CONSOLIDATED FINANCIAL ATEmENTs FOR THE YEAR ENDED 31 DECEMBER 2024 11 TANGIBLE FIXED AS55- GROUP FiXr•S & Fitting$ comper equipment irnprovements Total Cost At 1 January 2024 AdditlOn5 53.326 69.744 258.858 7,847 266,705 381.928 7.847 389.775 At 31 December 2024 S3,326 69.744 DèprÈciatign At l January 2024 Charge for the year At 31 Deceml)er 2024 53.326 47.509 14,206 61.715 243,914 16,583 260.497 344,749 30,789 375.538 53.326 Net book value At 31 December 2024 At 31 December 2023 8.029 22.235 6.208 14.944 14.237 37.179 TANGIBLE FIXED ASSEfs- CHARtrY Leasehokl irnprovernents Fixtures & Fittings CoMp•r equipment Total Cost At 1 January 2024 Additions 53.326 60.995 258.858 7,846 266,704 373.179 7.846 381,025 At 31 December 2024 S3.326 60,995 Depretiation At l January 2024 Charge for the year At 31 Dgc•mber 2024 53,326 38,978 13.988 52.966 243,914 16.583 260.497 336,218 30.571 366.789 53.326 Net book value At 31 December 2024 At 31 December 2023 8.029 22.017 6.207 14.944 14.236 36.961 12 FIXED Ass INVESTMENTS- CHARtrY Unlisted Investments Total Marf(etValye At 1 January 2024 and 31 December 2024 Net Book Valy• At 31 December 2024 At 31 December 2023 27
INDEPENDENT LIVES (DISABILITY) NOTES TO THE CONSOLIDATED FINANCIAL ATEmENTs FOR THE YEAR ENDED 31 DECEMBER 2024 13 DEBTORS Group 2024 Chathy 2023 2024 2023 Trade debtors 381352 165A06 55A60 13.849 616,272 352.626 381,352 165.606 1.300 11.689 5S9,947 432,134 Amounts owed by group undertakings Other debtors Prepayments and accrued Income 23.563 28.108 404,297 23.563 16.009 471,706 14 CREDoR$ DUE WH1N ONE YEAR Group 2024 Charrty 2023 2024 2023 Trade creditors 141.246 38,934 62.821 127.778 150.208 S20,988 25.298 41.911 52.087 80.236 186.076 385,608 31.(160 38,934 38.078 1.247 146.158 2S5.477 25,298 41,911 38.539 100.647 180.572 386,967 Social security VAT Other creditors Accruals and deferred income 15 MOVEMENT IN FUNDS- GR¢XIPS AND CHARITY Balanee at Net m4wement in 1 Janvary 2024 nds Transfers betweeen funds Balance at 31 December 2024 Unrestrirted funds Gener81 funds Restricted funds 545.339 137,229 682,568 Ski115 for care- DPULO CPAR Programme SelfAdvocacy Granr Donations 17,526 11,526 556.86S 111,5261 111,5261 125.703 Totallunds 682.568 28
INDEPENDENT LIVES (DISABILITY) NOTES TO THE CONSOLIDATED FINANCIAL ATEmENTs FOR THE YEAR ENDED 31 DECEMBER 2024 Net movement in funds, included in the above are as follows". unTentIed funds Ineomlng resour5 Resources expended Movement In lunds General funds Restrlded funds Skills for care- DPULO 3.370.639 40.889 11.700 10.960 11.526 3A45.714 13.233.410) 140.8891 111.7001 110,9601 111.5261 13.308.485) 137,229 CPAR Progr8mme Self Advoc3cy Grant Donations 137.229 The restricted lunds of the charity comprise the unexnded balances ol donations and grants held on trust subjed t(> specific conditions by donors as to how they may be used. Bal4nc¢ 41 Net rnovernent in 1 Janwary 2023 fvnds Transfèrs betweeen nds Bal4nre at 31 December 2023 Unr¢slrirt¢d fund5 General fund5 692.132 1203.1921 56.399 545.339 Restridgd fund5 Ski115 for care- DPULO 56.399 156.3991 Skills for Care- Mindfulness Customer stscial and wellbeing events Donations 11.526 11.526 56.399 11.526 156.3991 11,526 Tot81 funds 748.531 1191.6661 556,865 Net movement in funds, included in the above are a5 follows.. Unrestricted funds Incoming YeUrCeS Resources •xpended Movernent in lunds Gener81 funds 3.089.253 12,999.7851 89,468 Re5Cted funds Ski115 for care- DPULO 28.317 119.6211 8,696 CustorYTrer social and wellbeing events 19,570 119,S701 3.137.140 13.038.970) 98.164 The Di9ital Inclusion Fund the charity received a grant of £19,570 frorn the NHS for an inttative to 5UPPOrt people who are digitally excluded to use digltal tools to manage their healthcare. These funds have been fully Spent. The CPAR is the Community Parucipation Artion Research Projert Funding has been provided by the NHS and Is to be used to host three researchers who will design. deliver end evaluate a rese8rch project looking into the impaa of the cost-of-living crisis on margin8li5ed communities. The Self-Advocacy Grant- this funding from West Sussex County Council is to provide transition 5UPPOrt hr 5eK-advocacy group5 Wlth respect to banking, financial administration and financial Independence from October 2023. Ski115 for Care- MindFulness and customer social and wellbeing events were completed with all funds spent priorto 2023. Skills for care- DPULO is an annual grant where only DPULO 2023-24 can be carried over into 2024. 29
INDEPENDENT LIVES (DISABILITY) NOTES TO THE CONSOLIDATED FINANCIAL ATEmENTs FOR THE YEAR ENDED 31 DECEMBER 2024 16 COMMITMENTS UNDER OPERATING LEASES At 31 December 2024 the group had cornmittnents under non-cancellable operating leases as lollow5.' 2024 2023 Expiry date: Within one ye8r Between one and five years 52.588 41.869 94,457 52.588 94,457 147,045 17 RELATED PARTYTRANSAcfioNS There were no related party transactions for the year ended 31* December 2024_ 30