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← Changing Lives Didcot

2025-03-31-accounts

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REGISTERED COMP - A j NY NUI,,MBER: CE001180 (England J and Wales_:)I ' ' REGI,JS. TERED CHARITY NUMBER': 1'156454

REPORT OF THJE_ TRUSTEES AND I UNAUDI_ITED FINANC_ I_I_AL STATEMENJTS FOR THE YEAR ENDED 31_, M- . J_AJRCH 202 5

CHANGING L,I1VES DI J D _ ICOT

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WHITE LOTUS
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CHANGING LIVES DIDCOT

CONTENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 202 5

Page
Page
Report ofthe Trustees
Ropers of whe Ureutroey		 1
to
hw		 3
8
Independent Examiner's Report
Wwihapeuthet Gamalven's Somer		 4
u
Statement of Financial Activities
Seotonncent of Hinevelel Sastheies		 5
o
Balance Sheet
Salunse Shoat		 6
2
Notesto the Financial Statements
betes ce dhe Mauneta) StuRaeseens		 7
to
te		 15
BS
Detailed Statement of Financial Activities
SotalledlKetementofSeancialBetheeies		 16
to
Bt		 17
&

' •. \ 5 \ CHANGING L . I I VES DI J_ D , _ C ' OT RENGRS REPOR ' T - O OF F T HG HE TR TEES USTEE ' ' S FOR THE YEAR ENDED 31 MARC ' ' H 202 5 The tru-.Is['] I-te'e. Is'' present their report wit- h t- hIeI finJancial_I s- t[-][ ] a[,] temJeInIts of thI'e charity for thJe year enIdI[,] ed 31 March _2,0 2 5 . The trustees have adoptedI I the provisions of Stat-·e- ment- of R'e--'I -commenId_ed P'r'ac-t_Ji' -ce (S' OR'P• ) "A-ccountjingI a- nd RepI IoIrting by Cha' -%Irities" (FRS 102) in preparing t- hJe- an. Jnual report and- fiJIna_Jncial stateme-Ints of the c- h. jari. -ty.' The fina_1ncia,Jl statements ha, ve bee:nI prep'a''red in acc-o'rdance with theI a_JccoIuInti..nJg pIIoliciesI set o'uIt in thIe nIoItes to the he accou Geondal nts and stobwents compI oliIy' withJ kine the c Deon harity geepeeed 's governi in ng qasectlonse documen: - It, t with he Ch ihe arit~ eeesemting ies A'c_,t ~2 -0'1--·-1 policies · ,Jan11dI A si c,c,o_ un. oxt It_ji,ng In I a- the ndI IR' mtu e'pIoIrti bo IngJ ihe b,.y' Charities: S- t_.tatem!eInt of RecommendIed PIr,actice a_JpIp1l!cable to charitie- s-I prepa1.ring their a--t· -,ccI - Iounj_t,s' in accordanI c_,e with thIe, Checiiex: F-inJIa.ncia_JlI -R Ietemwal e_I,pIorting St of an Sezommmelied dard appI,lic_,' -aIble ieavcen i-n"JI the UI K aqpdbette and Repub ve li aortas c of Ire_:lI_aJn yoopscing d publiishe Susie d on nessery 1 JanuaIry In 2 montane 019. Hh wee TheI I Charity was set up in 2012' . by Val PIr'i'oIr aIndI has over 7I lIocaIl, emploIyIees aiinId v,o-- lJunteers a_ind alw'aIy's c-'-a'.rr. ies a Bie Corley wes ont wp fo WOEby ol Beier cad hos orer 3 locel evaploredttal volpmbema ond hess oeties oO frien:dIly atmosIpIhIeIre. OBJEC - T - IVES AN .,; J_ D ACTIV -- I- I _II T -- I J E - S - ! Obje _I, c ' tive -' s 'I an I d[_j] aims The purpoI IsIe of the- c- haJ - r. ity is to provide finIanI Jc_Ji,a_J_lI, assist~-an. J -ce to il1ndiiviiduals who li_Ive within 10 miles of the Did. c- o- t[.] shop. GraInIt re- que- -s[I] ts- are conI Isidered where the inJ,,d1i•Iv- iIdIIu''al has a disability,'[.] i[.] ll[.] .hJeaIlth or general disad_I -vant, -aI,ge_,. Gases cagA are eaves ethane the leSivienl Hes o Teed, Fee or genera! Gisnivantage. S +j i ' g I ni J' ficant a -' c - t ! ivities Examples of some of th,,e activ'iJties in t.h.i's- financial year include the purc hasing of support equipment for homeless and low -I - J. u - income families including furniture and bedding. Also support for low income families for essentials such as tramples p of sawe of Ue autivities N I ta Pc Gaancial yuns fovea I : the pusdiose ef olignmmn? cick seewiens J : 'I ,, ' fev pemnla for t' .hJ oI se . -in-J .nJ e- e- I d- II , suI c-' h aI s• covering bills and foI oI d sho\' pI -s' .' Grants totaIl''ling £ 8,144 , were given thisI, yea'rI (Ind-'I' iJviI;d'I uals £.6,144, , Instit'.utiJo1InJs £2,030' ,)I, 202 4 totalling £15,553 (Individuals £11,469 , institution ' I I - • I s £4,_084,)I., Pub i li J c ben J ef - j it __, T.h_IeI trusteesI .haJ ve hIaId regaI_r'd to the ChaI_J_rit'i'es Commission's guidanIc: -e on pubI Ilic bI•en Ie_'f-it.. We trustints Love fad caged to Whe Bediies Escacnisaion's geitlance ot mabie Banotr. All funds raised are used for pub- li. I'c, benefit. Any local persI'oIn -m. Jay app,JlyI for a gIra- nt, ,t,hIereI iIs no restriction beyond the All Fonds caisall ae veal fev polific Donets. Mang haul parson say apely ler 9 aren, Youve is oo mesivietiog Bagend the 10 mile raIdius of the Did- c_, -ot shoIp. So I _ c :J i - al invest , me I, n -' t[..,] s[_] The_I, char·i't- y iisI no- t' inIvo,jlvedI inI' SIoIcial InvestmenIt.' ie wharteg ly Ger toewved ke Saale) Javteins. Grantmak J. in - g Gran. Itsare put in writing. All grant requesIt,s I aI.re co•nJsidered by the truIs'It-eIes. Where pIoossiblJe n'oI requI·e,st is d- Ien_: .I.ied. Vo I, l I un - J te ,, e I rs* Some '·peop1l'-e wor'.k. Ji'ng the shops aIn'd dIr'iving for the charity do so on a_I volunJ -t Ja,ry basis. OIuIIr _Jab-'ility to make gran_It- -s ' wou1lId be considerabIIly reducedI if everybody drew a salary. worm Ge wowed F cemegaiaddyIone a sala,

ACHIEV - E ·- M - r ENT AND PERFO , R -- M -I ANCE Cha JI rit 1 a . ble : a I c : tivities He''l'p is provide" d to a nu_Jmber of people every month,i there is a fairly equal split between c.aIsI.hI g,-rants and items from trele theI ' sh 1s op prectded given to wo fur a n aceuliay i. -s .hJ home of s. pumple ace emai, Wire ts a fendy equal spit Between sent gee and tiene vor, empies E charities to support the local homeless comunity. xamples of charitible donations include furnishing a home to a family who were offered housing and cash grants given to local homeless of Rome ghes inom I the ' _I shop volebe a We gives . J we a wean -.. -J - shes '' 'I I I I core I - - I Bite I J.' .I,J' wens I'I ' ntoles J J os I. ' j, a . toll - 'LI ,_ te 1 I ae I J Several cancer support charities were also supported Fun 'I ' d I rai I [!] , s[,] i[I] ' n I- g a __ I c ['] tiv - i - - ti I e I s ' W-[.] e[] I[,] sellj d- onated goo' - Id.. s at a .re-Ia[][,] IsIona. JbiJle pri-!'Ice. FINANC , I I A , L - REV , I I EW WiEAS REST Fina-nJc_Eia_l positiI'onI The c-.haJ- rit_Ji' -es_I carried forward figure for th1.is_ yea! Ir' is £ 27,839 , , (202 4 : £ 35, , 710 I 1 ). These funds 'jwl I ill enable the cJharity t eonitine coonti'1.nuj I e to operate for a furthIeor year. Whil.1e injc'oIme from both shops and donations wilIl_· ensure this situat•iIon i aposmte fer a luctus paar, Wie fase fom Beet dlegs ond Dencions will agsuee Gis cincion co'nIt: JinueI I s.

IP Rage Iage 1 &

b • b 4

CHANGIN .J G LIVES DIDCOT REPORT OF TH I E : TRU I S , TEES i FOR THE YEAR ENDED 31 M L ARCH 2 _. 0 __ 2 , 5

FINAN I C ' IAL REVIEW Princip ' a I l I fu L nding sources The- c- hjajr. ity's principa' IlII sources of funds is the sale of donated goodIs Reser ' ve . s policy No fuInIds are held in reserve, a_Ili jl are availJaIbI Jle for client gIran- ts. STRUCTU I R , E, GOVERNANC ' E ' AN J D MA ' N - J AGEMENT G — ove fa rn J i . ng docu | m J e , n J t - The_I, charity is controlled by iIt'sI governing do- c1uLmen. Jt, a deed of trust. Changing !L'ives Didcot is a corpIoiirate body, with lIiimited liability foIr•med under charity lLarw, and registered solely with t-·he c- .hJarity c,omm.i Jssion. The - c -' h · .I a - r•i'Ity is a C•IIDI . Recru I . i i tment and a 'I p I p ! o • I in - t -· m - . -I - ent of new trustees Every truIs_,t-·ee must be a_Jppointed for the term of thI .re. e yeaIirs by resol.u-•',t -.·io-'n· J pIaIssed at a_I propeI ,rly conI IveI,,ned mee_, -·It-·i·Ing of t-·he charity trusteesI.• InJ' s,,e'lecting indi'v'id_Iua_J - ls for appo' "inJt.ment a__s, char ! i ' ty trusteIe's, the charity tr•uIstees muI,s_,t hJa_Ive rega1r. ds to t-·h. Je skillJ ''s_,,' k'.nlow-.l•Iedge a ) nd experien | ce needed for t-h. Je effective admin. JiJ_str'aJt~•i-on of the C- IJO. Organisatio ,, n ., a I l _ structure TGhreanret adreec ti·,Lsh.ioIr. eneIs Tarreusmat-e'Ied''se, ablyo tnhgJe wI tirtuh. sJ tVe'aeiilesIra•ieInIdPrVa'i.orIleI trhiee. manage' 'r, Vanessa Prior the - a t s•s r i'I _ s t t _ a_jnt manI.ager a.nId staff. Indu J ction and tr , a I in I ing of n . J e I w trus-'tees Pote' I.ntial trustees are conIs;ideII Ired and t-·raine - , · ,dinI l,inIeI wiI'th the Charity Comm. Ji'!ssiIoIn' guijdeli .., . ne . J IsI. S -' t - 'a - ff are paI. Iid t,h'Ie Government prescribIe-I·dliving wage. RE ~ FE _ RENC saa E AN ' I D | AD x MI J. N 1 I 1 S I TR - ATIVE DETAILS Reg -; I is 'I tered Com I p I any n . J umbe I r ' CE0I0I1180 (Eng•'lIajnd' and Wales) R J egistered Cha I r , ity number 115 , I 645 -I 4 Regi J' s ' tered . I office 9-15 HighI· _I S- tre'eIt Didcot OxfoIr',ds,h_ .ire OX118EQ Trustees MJIr, s- L J Salt Tru·'s-'tee J_I T Ro_Iu_1s_;e Trustee S Gre_,e-nJ Trustee (res-'i-gned 24/1/2024} D BallaIr,d (apIp'oi..njt:e_'d 24/1/2024) Ind I epen dent examiner White Lotus Accounting _I

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CHANGING LIVE I S DIDCOT

REPORT OF THE TR _, U _ S - TEES FOR TH J E _ jYE - AR ENDED 31 MARCH 202 5

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Approved by order of the board of trustees -oJn ' ' • J 25th j ' January 2026 • J ' and signJed on its bI eI half b.y:
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••.••••••••.. t• •••••-.•••••• • • j •• " ' ~- ·••• • • • • • •• .
At
V Prior I ,1
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Mark Johnston MAAT • - White Lotus Accounting t., 3 Penmoor Road Berrow Burnham-on-Sea TA8 2ND

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CHANGING LIVES DIDCOT

CHANGINGHANGINGANGINGNGINGGINGINGNGG LIVESIVESVESES DIDCOTIDCOTDCOTCOTOTT
STATEMENT OF FINANCIAL ACTIVITIES
FORTHEYEAR ENDED 31 MARCH 2025
202
5		 202
4
Unrestricted Total
funds funds
Notes £ £
INCOME AND ENDOWMENTS FROM
Donations and legacies 2 500 1,000
Othertrading activities 3 170,831 190,318
Investment income 4 299 313
Total 171,630 191,631
EXPENDITURE ON
Raising funds
Othertrading activities 5 201,482 142,984
201,482 142,984
Charitable activities 6
Reliefof those in need 8,144 15,553
Other 37,966 38,909
191,355 197,446
NET INCOMIE/(EXPENDITURE) (10,127) (5,815)
RECONCILIATION OF FUNDS
Total funds brought forward 27,839 35,055
TOTAL FUNDS CARRIED FORWARD 27,839 35,055

The notes form part of these financial statements

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CHANGING LIVES DIDCOT

Rs NOTES T Re O T Gat HE F See INANCIAL Sees STATEMENTS FOR THE YEAR ENDED 31 MARCH 202 5

1. ACCOUNTING POLICIES

Basis of preparing the financial statements Laeis of pawartag Gye Saaadalsees Changing Lives Oidcot is a charitable incorporated organisation (CIO) in England. and is limited by guarantee. Tanglig Choe Bilsol ae charhable moasparavall otyoabation (YE) hs Gagked usd 1 theta Se quien. The The c dhaciy harity c eoutiteien onstitutes a © pulllic public b Benelli enefit entity entity a os s d Geleed efined b by y F FR RS 1 O52. 02. T Sie he fi Raenelel nancial s certemenw tatements h Base ave Beet been prepared in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable anplicabl: wo haMies prepaving Chol sasousts io nee Bunee with tha Fogeuiol Roperting Resale apelesly in the UK and Republic of Ireland (FRS 102) effective 1 January 2019, The Financial Reporting Standard te Ge OX and Republic of inotomd (FRE BOE) wHevttoe 2 danwag 2019, The Mnanrisl Repicding Mandyell apphatie applicable i my n t He he U Cote nited K Hegiem ingdom a 20d nd R Repuilic epublic o of f I retond reland (RU (FRS 1 WORK, 02), t whe he C Bharikes harities A Ret ct a wel nd U OR K G Bewavadly enerally Accepted Accounting Practice. He The Enaacicl financial s aztements tatements h fase ave b Seam een peageeel prepared oe to give give a a ‘eon 'true a onl nd f dole’ air' v Wew iew a and nd h Gae ave d Gagarted eparted f em rom the the Chodties Charities ( (Reruns Accounts a ae8 nd R Repeety) eports) R Regulativns egulations 2 MUL 008 only only t © o t He he e extent xtent req aquisall uired t do o gewelile provide a a ' ‘wee true a gall nd f bey air wee’. view'. This departure has involved following the Accounting and Reporting by Charities: Statement of Recommended Sevetios Practice a soplicaile pplicable t ty o c Guvtiles harities p poeuurlag reparing t Wile heir a quae ccounts i Wy n nesowllse accordance w eA ith t whe he F Duaried inancial R Rapsitay eporting Scania) Standard agpleable applicable i ty n t Me he U UF K a and nd R Meoublle epublic o oF f I inated reland ( (PR-200) FRS 102) e aiinetive ffective fl 1 Jonany January 2 BOER. 019. The financial statements are prepared on a going concern basis under the historical cast convention, modified re lisonaial seoseeee Dew pregerd ool a galag comets Gusts aidlas tie hitecia| cont oowention, medihed ta to ieelude include c contais: ertain i teow tems ef of f lai? air v colue. alue. T The he fi fiaaneed nancial seameents statements a ate re p garsoed resented Ja in s seedling terling wh he) ich i bh s the the f Horgional unctional qummey currency o of f t Re he c churky harity a ani] nd ro euadleG unded t bs o t dhe he n neseest earest £ 28. 1. The significant accounting policies applied in the presentation of these financial statements are set out below. These These p palicies olicies ha eee ve b Duzn een c eonsheuatly onsistently a apalled pplied t 99 o a all ll y yaar: ears p prosteyell resented u unltas nless o otiortee therwise s seabed, tated. Income All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.

Income raised through the operation of shops and related trading activity under the charity's management is incocan coltell hnoagh the Oparaiios of shops ond nelabed palltag oetidtes vader She aiumlay’s emnagmaent bs taon taken inte into a soonuet ccount a of t t Bie he p pole oint a at t w etic hich o exmnesniilp wnership o of f t She he g Gaodls oods t Banulols ransfers t Bo o t Me he c euntonsens. ustomers. Stocks of unsold donated goods are not valued for balance sheet purposes as it is not considered practical to feos a! wraald Gansta gous ave wot ralueil Jew bolnes Waa: pepoues os Kt is men ODASKeed peactinn Ye estimate the fair value due to the high volume of low value inventory and the absence of management infomation information s sqrteens. ystems. Sgeedlaare Expenditure Salities Liabilities a see re r amaguiced ecognised as as e agentes xpenditure on as s aoen oon as as t Cee here le is a 5 hegel legal o ov r c eeactuetine onstructive o efityaltion bligation c camumitheg ommitting t the he charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement charity te thet expeotiiove, 2b protinble thet a mauler ef aonnenle Desellts all Se poqalvall ln sesdenvent and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis wa the aepgene of the ebAgsden cas be sreasanudl saiobly, Eepemilieuw bs gaeoansall tor on on aa@unls Basia and has been classified under headings that aggregate all cost related to the category. Where casts cannot be Hieeethy directly a uteiletted ttributed to to p petieslor articular h on@ings eadings t Dey hey h bere ave b feng een allocated allocated t ts o a seGeities ctivities o on n a 5 b lanl: asis c ewanistent onsistent w with ith t te he use of resources. Eepentitee Expenditure on oa r misiag aising fu oath nds r agent epresent e egeaiiizes xpenditure i Inewedl ncurred in in t Ge he op egpomiien eration a snl nd m meaggemene anagement o of f ele the Changing Lives shops and other activities undertaken by Changing Lives Didcot. In accordance with the Charities SORP (FRS 102), general volunteer time is not recognised.

Seone Grants m mode ade i inclule nclude t Bese hose t Get hat C Chonsing hanging L Meas ives D Ditles idcot ma pales kes t te o o othe ther o cagaaiondoas rganisations a anil nd g geswin rants t ko o google people ts in need through Changing Lives Didcot funds. Grant expenditure is recognised once the offer is communicated to the recipient. the waciglenn. Greets Grants ollnrel offered s sulljec: ubject t ce o c eonllans onditions w efiice® hich h Sooo ave col not b Ger een m met et a ot t t Be he y peor ear e col) nd Bote date a om re cote noted a os s 6 a eoenmionend commitment bu et t n nel ot a eperend ccrued a os s e aapeiitines, xpenditure.

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CHANGING LIVES DIDCOT

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 MARCH 202 5

1. ACCOUNTING POLICIES - continued

Allocation and apportionment of costs Support costs are those that assist the work of the charity but do not directly represent charitable activities onil and i teatatle nclude s chap, hop, v 2 an c asets osts a snd nd go poestnnes vernance c some. osts. T Thay hey a ave re i inewesd ncurred d Giassaly irectly in in cupped support of expenditure on the etidoris objects o af f t the he eaditg; charity. of oxpaaler on the tralling Trading a seuwigy ctivity dem costs a on re m molaly ainly a eedbatable ttributable t ca o t the he w waned ages in ecused curred f hex or s shop hop s sel taff ( (non non v selusinersh, olunteers}. Tangible fixed assets Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful eee life. er ANS Ny nee nS ES NE Leen ES ee wanetiel Motor vehicles - 25% on reducing balance Computer equipment - 25% on reducing balance

Tangible fixed assets are stated at cost (or deemed cost) or valuation less accumulated depreciation and accumulated impairment losses. Cost includes costs directly attributable to making the asset capable of epmnciting operating a 08 s i lngucidet. ntended.

Taxation

The charity is exempt from corporation tax on its charitable activities.

Fund accounting

Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.

Restricted funds can only be used for particular restricted purposes within the objects of the charity. Goctivial tails con only Ge usel fer panivinr Mewta pares within Be obports of tho wari. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes. Further explanation of the nature and purpose of each fund is included in the notes to the financial statements. Hire purchase and leasing commitments Rentals paid under operating leases are charged to the Statement of Financial Activities on a straight line basis over the period of the lease. Assets acquired under finance leases are capitalised and depreciated over the shorter of the lease term and the expected useful life of the asset. Minimum lease payments are apportioned between the finance charge aad and t Wie he atention reduction o of f t Ge he o estwanGing utstanding le louse ase l Nodiiy iability u ealag sing t the he e ofuetire ffective i Potorest nterest ra wite te m meted, ethod. Bie The smlarad related obligations, net of future finance charges, are included in creditors. Fumes Pension c eons osts a aatl nd o oltee ther pesteativemant post-retirement b fawehes enefits The charitable company operates a defined contribution pension scheme. Contributions payable to the charitable company's pension scheme are charged to the Statement of Financial Activities in the period to dloiiedle onwpaeg's peatien slam are Ragged be ihe Roaenast of oameal lictivigies in the pevied te etal which t Wey hey r solete,, elate. Donated goods Sale of donated goods from the public and volunteers, form the vast majority of income raised by Changing Sele of Ganused goeds from the publi antl wluntears, flown the vast mujedig of nese minwd By Bhuaging leas Lives D DGeat. idcot. U Use se o of f v volantaws olunteers ly is v vital ital t te o e eusune nsure t Be he c cienelgy harity c con an windaaiss maximise t the he b Deneiie enefit t ep o t the he local local p gully, ublic, a ag s 30 set out in the charities benefits and aims. Debtors and creditors receivable/ payable within one year

'Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at omtadien transaction p pelve, rice. A May ny l lessee osses exishay arising f linge rom i bapakveent mpairment a ons re r mengnieedl ecognised i te n e eageanslionn. xpenditure.

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CHANGING LIVES DIDCOT

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 202 5

NOTESOTESTESES TOO THEHEE FINANCIALINANCIALNANCIALANCIALNCIALCIALIALALL STATEMENTSTATEMENTSATEMENTSTEMENTSEMENTSMENTSENTSNTSTSS - continuedcontinuedontinuedntinuedtinued
FOR THEOR THER THETHEHEE YEAREARARR ENDEDNDEDEDD 311 MARCHARCHRCHH 202022
5		 - continuedcontinuedontinuedntinuedtinuedinuednueded
1. ACCOUNTING POLICIES - continued
Debtors and creditors receivable/ payable within oneyear
2. DONATIONS AND LEGACIES
202
5		 202
4
£ £
Donations 500 1,000
3. OTHER TRADING ACTIVITIES
202 5 2024
£ £
Shop income 170,831 190,318
4. INVESTMENT INCOME
2024 2024
£ £
Deposit account interest 206 313
5. OTHER TRADING ACTIVITIES
202 5 202
4
£ E
Staffcosts 120,
547		 114,022
Support costs 26,212 28,962
146,
759		 142,984
6. CHARITABLE ACTIVITIES COSTS
Grant
funding of
activities
(see note
7)
£
Reliefof those in need 8,144

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CHA ., N - I GING LIVES DI I DCOT

NOTES TO THE FINANCI I. AL STATEMENTS - c _ o , nti J n ' ued FOR THE VEAR ENDED 31 MARCH 202 5

7. --
.J. J
GRANTS PAYABLE
202
5		 202
4
£ £
I
I
I
'
Reliefofthose in need		 8,144 15,553
I
I,_;
'
I I
Thetotal grants paidt		 to I - -
1.
- J
institutions duringthe yearwas asfollows:
2024 I
I
*
202
4
£ £
Relief ofthose in need 2,030 4,
084
•
I
Institutional grants		 J
relate		 indirectly to individuals through the I
I
supply		 _J
of equipment		 -' -
'
J
_,
such		 -'-
as		 '
I_, -·
specialised
'
J
'
I
•
-
+
.• - ·~
,, -
I
'
walkers/wheelchairs		 orr required _._JJ
medical		 procedures.
8. ,
I
SUPPORT COSTS
L J• - -
Governance
Management I_,
Finance		 Other costs ,_
Totals
£ £ £ £ £
Othertrading activities I
,
26,
765		 - - - 26,
765
- -
I
Otherresources expended		 32,122 1, 700 167 '
I
'
5,182		 3
9,171
58,887 1, I
I
'
700		 167 5,182 65,936
9. ' '
NET INCOME/(EXPENDITURE)
_I
- I-
Net income/(expenditure)		 is ' .
-
stated after		 J.
'.I _:
1.
charging/(crediting):
202
5		 202
4
£ E
I_
I_,_;
Depreciation - owned assets		 ,
624		 832
-
I
.
Other operating leases		 i
27,980		 26,820
I ,:_,_JJ
Deficit on disposal of f		 f fixed I
I
assets		 -

10. TRUSTEES' REMUNERATION AND BENEFITS There were n- oJ_ trustees' remuneratioIn oI r other benefits for the year ended 31 MarchJ 202 5 nor for the year ended 31 March 202 4 . Trustees' expens j e I I s There were nioI trusteesI'I expenJses paid for t_,hJe_, year ended 31 Ma!rch 202 5 nor for the year ended 31 March 202 4 .

PaIgIe 10 cont,iInued. _I - - I .'...

•

CHAN J GIN JI G L _, I JI VES D _lI IDCOT NOTES TO THE FINANC I IAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 202 5

11. STAFF COSTS

11.1.. STAFFTAFFAFFFFF COSTSOSTSSTSTSS
202
5		 202
4
£ £
__I
I
U-I.
Wages and salaries		 I-
114,		 '
686		 1 . ,_
09,915
Social security costs 2, 884 1,920
Otherpension costs 7
I
--
2,987		 2,
187
120,547 '
114,022
Jj
J
The average monthly numberofemployees duringtheyearw		 was asf follows:
202 5 2024
,
I
Staff		 7 7
J
I
- •
During theyear, atotal		 ofk -'·
key management personnel compensation		 of£19,
878		 . I
(2024: £20,104)		 was I_t_
paid.
12. EXCEPTIONAL ITEMS
J-··
Previously there has been		 ·J _j.__'-
£24,030 of expenditure included		 .I
in 2015 & 2016's accounts which related		 to money
. J
'-
I -
that wasstolenfromthecharity.Acourt		 _,
-'-
case in June2		 ! - J
2016awardedt		 ·'
thisasduetoberepaidt		 tot I
,
...J.
thecharity.
,-·-I'
Any amountsrepaidtothecharity inconnectionwiththiswillb		 betreated asabaddebt recovered.
Duringthisyear £2,
010		 I
'
J
I_, J
.I
hasbeenrepaid (2024:£2,640),leavinganamount still outstanding o		 ng of nil (2024:
£2,640).. -· -· _, I
--' .I
13. J
**COMPARATIVES FOR THE **		 **STATEMENT OF ** !
•I
FINANCIAL ACTIVITIES
j
Unrestricted
funds
£
J J
_,
I -_l
INCOME AND ENDOWMENTS FROM
J
Donations and legacies		 500
Othertrading activities 170,831 -
Investment income -
'
_I
299		 ''
Total 171,630
J_
EXPEN DITU RE ON
. I
Raising funds
Othertrading activities 201,482
I
--
.
I
. I
166,878
fl
Ed
i
Charitable activities
Reliefofthose in need 8,144
_,
Other		 24,761
Total 196,391
NET INCOME 1,699
Page 11 ,,
continued...

e

CHANGING LIVES DIDCOT

13. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued

Unrestricted
funds
£
RECONCILIATION OF FUNDS
Totalfunds broughtforward 27,655
TOTAL FUNDS CARRIED FORWARD 29,354
14. TANGIBLE FIXED ASSETS
Motor Computer
vehicles equipment Totals
£ £ E
COST
At 1 April 202
and 31 March 202
4		 5 5,693 995 6,688
DEPRECIATION
At 1 April 202
4		 2,462 747 3,209
Chargefor year 802 57 859
At 31 March 2024 3,264 804 4,068
NET BOOK VALUE
At 31March202
5		 2,323 114 4,437
At 31 March 202
4		 1,421 198 1,619
15. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE VEAR
202
5		 202
5
E £
Other debtors 3,600 3,600
Prepayments 301 362
3,901 3,962

Page 12

continued...

I

%

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I
----- End of picture text -----

CHANGING LIVES DIDCOT

'
**NOTES TO **		 '
**NOTES TO **		 '
**NOTES TO **		 **THE ** : I
**FINANCIAL STATEMENTS **		 : I
**FINANCIAL STATEMENTS **		 : I
**FINANCIAL STATEMENTS **		 : I
**FINANCIAL STATEMENTS **		 _. i
- continued		 _. i
- continued		 _. i
- continued		 _. i
- continued
_,
FOR THE YEAR ENDED 31		 -
J
**31 MARCH **		 I
 202 5
16. J - - - --
**CREDITORS: **		 **AMOUNTS FALLING ** I
J
**DUE WITHIN **		 -··
__J_
ONE YEAR
202
5		 202
4
£ £
1.
1:jJ
JI_
Social security and othertaxes		 1,787 1,234
I
'
I~
Other creditors		 424 317
. _J
I
'
Accrued expenses		 4,313 3,123
6,524 I
'I
4,674
17. **MOVEMENT ** **IN ** FUNDS
Net
I
I
movement		 At
At 1/4/2 5 in J_I
funds		 31/3/24
£ £ £
'
- _I
• l
Unrestricted f		 I_,
funds
_JJ
-
General fund		 998
I
I
42,		 (7,943) '
I
35,055
I
I
TOTAL FUNDS		 42,998 943)
,
I
(7,		 35,055
Net movement l
in funds,		 J
included int		 the above I.
are as follows:
'--
Incoming		 Resources -··
J_
Movement
resources expended in funds
-·
£		 £ £
I J
LJ
-
'-
**Unrestricted **		 I_
funds
J
'
l
General fund		 J
171,630		 (201,482) (29,852)
TOTAL FUNDS 171,630 ,
(201,482)		 (29,852)
' '_j~-
**Comparatives for movement **		 J_J
- J-
in funds
Net
-··
J
movement		 At
At 1/4/2 5 in I
funds		 31/3/2
4
£ £ £
-J.J J
**Unrestricted **		 J
funds
General fund 42,998 7,943 I
I
35,055
TOTAL FUNDS 42,988 7,943 35,055

continued...

Page 13

I

l

n

~.

CHANGING LIVES DIDCOT

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 MARCH 202 5

17. MOVEMENT IN FUNDS - continued

Comparative net movement in funds, included in the above are as follows:

Incoming Resources Movement
resources expended in funds
£ £ £
Unrestricted funds
General fund 171,630 (201,482) 29,852
TOTAL FUNDS 171,630 (201,482) 29,852

A current year 12 months and prior year 12 months combined position is as follows:

Net
movement At
At 1/4/2 4 in funds 31/3/2
5
£ E £
Unrestricted funds
Generalfund 35,055 7,943 42,988
TOTAL FUNDS 35,055 7,943 42,998

A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows:

A current yearurrent yearrrent yearrent yearent yearnt yeart yearyeareararr 122 monthsonthsnthsthshss andndd priorrioriororr yearearr 12
areree ass follows:ollows:llows:ows:ws:s::		 12 monthsonthsnthsthshss combinedombinedmbinedbinedinedneded netett movementovementvementementmententt in inn funds,unds,nds,ds,s,, includedncludedcludedludedudedded includedncludedcludedludedudeddedd inn thehee abovebove
Incoming Resources Movement
resources expended in funds
£ £ £
Unrestricted funds
General fund 434,874 (392,419) 12,603
TOTAL FUNDS 434,874(422,271) 12,603 (422,271) 12,603 (422,271) 12,603

Changing Lives Didcot hold funds in order to meet any upcoming emergencies that may occur. All monies are available through the bank account, with regard, to anyone needing help.

Page 14

continued ...

CHANGING LIVES DIDCOT

NOTES TO THE FINANCIAL STATEMENTS - continued SOR FOR T Vt HE Y PEG EAR E LTS NDED 31 22 M NRERER ARCH 202 SRR 5

(2 18. RSA RELATED P Rae ARTY D bade ISCLOSURES There were no related party transactions for the year ended 31 March 202 5 . Teor mag ag relntyll party teansedions fev Ge peor aviled 51 March BOGS. 19. OTHER DISCLOSURES Rr At t dhe he y year ear e onl nd t the he c chetty harity ww was s suiljack ubject t ve o f Rnondial inancial c exumiltoiends ommitments t sotating otalling L000 £9,000 (ARE: (202 4 : £ £9000). 9,000). Included in the accounts are examiners fees for the year of £1,500 (202 4 : £1,500). hebviled in te warcels ou enamine toes fer the poor of BE,H00 (RORS: E500).

Suge Page 15

'

CH || ANGI | NG LIVES DIDCOT

||CHHANGINGIGIINGG LIVESIVESVESESS DIDCOTIDCOTDCOTCOTOTT
||
|
|
=
=|||| |---|---|---|---|---| ||DETAILED STATEMENT OF FINANCIALACTIVITIES|||| ||FORTHE YEAR ENDED31 MARCH 2025|||| |||202
5
V|202
4
'|| |||£|£|| |INCOME AND ENDOWMENTS||||| |Donations and legacies||||| |Donations
\
iy||500
ra;|1,000|| |Other trading activities||||| |Shop income
pa
|
i||170,924
1|190,318|)| |Investment income||||| |Deposit account interest||206|313|| |Total incoming resources||171,630|191,631|| |EXPENDITURE||||| |Other trading activities
I
forhry||||| |Wages||114,686|109,915|| |Social security
_!
i:
ee||2,884
Ai
a]|1,920
a|| |Pensions||2,977|2,187
|| |||120,547
||114,022|| |Charitable activities||||| |Grants to institutions||2,030|4,084|| |Grantsto individuals||6,114|11,469|| |||8,144|15,533|| |Support costs||||| |Management
hae||||| |Other operating leases||27,125|26,820|| |Rates and water||6,997|5,399|| |Insurance||1,878|1,478|| |Light and heat||12,554|11,131|11,131| |Telephone
a||1,223
||1,038
eae|| |Advertising
ids
o
’||1,897
a
||1,900|| |Sundries
2,252
3,633
a
r
o
v
aF||||| |Motor expenses||9,883|8,895|| |Repairs||2,118|3,621|| |Exceptional items|||(2,640|| |||67,308
\
|59,894
\
'|| |Finance
||||| |Bank charges
Ex
sii}
2||2,014|1,963|| |Other||||| |Depreciation oftangible fixed|assets|802|832|| |Carried forward
|||802|832||

This page does not form part of the statutory financial statements Page 16

l

, t

CHANGING LIVES DIDCOT

CHANGINGHANGINGANGINGNGINGGINGINGNGG LIVESIVESVESESS DIDCOTIDCOTDCOTCOTOTT
DETAILED STATEMENT OF FINANCIAL ACTIVITIES
FOR THE YEAR ENDED 31 MARCH 2025
202
5		 202
4
£ £
Other
Brought forward 802 832
Loss on sale of tangible fixed assets -
802 832
Governance costs
ProfessionaI fees 1,675 2,095
Accountancy and legal fees 2,985 3,087
4,660 5,182
Totalresourcesexpended 201,482 197,446
Net (expenditure)/income (29,852) (5,815)

This page does not form part of the statutory financial statements

Page 17