2024-04-30-accounts

Charlty règlstratlon number 1177031 ASPECT LIVING FOUNDATION (Charitable Incorporated Organisation) TRUSTEES, REPORT AND FINANCIAL STATEMENT FOR THE YEAR ENDED 30 APRIL 2024 SCB (Accounlantsl Limitod 31 Sackvi118 Str88t. Manch8stèr, M13LZ

ASPECT LIVING FOUNDATION LEGAL AND ADMINISTRATIVE INFORMATION FOR THE YEAR ENDED 30 APRIL 2024 Charlty number 1177031 prtnGlpal addrtrss 31 Pembroke Close Ip8wSch Suffolk Englan IP2 8PE WÈbslte eclllvln Audltor SCB IAGcounlanlsl Llmiled 31 Sackvi11e Street, Manchester, M1 3LZ Tru8tè&s Miss TJ Ar4srtod8mou- Chief ExeCu￿ve OffKer Miss S Sharbtt iss S Renaut Miss L Kemp Mr L Taylor- Chalrm8n Key m3nagèment P6rsonn81 Mis5 TJ AriSrtodam¢￿- Chiel E%eculive Officer

ASPECT LIVING FOUNDATION CONTENTS FOR THE YEAR ENDED 30 APRIL 2024 Page Trusttre's rèport statement of trustee5' rasponslbllltles Independent auditorfs report Stdtemènt olflnanclal actlvltl8$ 10 Balanco 8h8et 11 statsment of cash flows 12 Notss to the flnanclal 8tat8m8nt 13-21

ASPECT LIVING FOUNOATION TRUSTEES, REPORT FOR THE YEAR ENDED 30 APRIL 2024 The finanGial slalemenls have been prepare(l in acGordance with the a￿unting polries Sel out In note 1 to the financial slateffients and comply wlh Ihe ch3ri1y's goveming documenl, Ihe Charilies Act 2011 and Accounting and RepDrtlng by Charilles.. Statement of Recommended P¥aGlice 3pplic8ble to Gharilies pieparing their accounts in accordanGe wilh the Financial Repurtlng Standard appliGabl in the UK and Republio ol I￿land IFRS 1021. leifeclive 1 Januèry 20191. M8al8 on Wh8el8. wher• It all started The dewriplion 'Meals on Wheels. w85 first Used in 1943. 11 was during the sewnd Worfd War. English towns and Cllies w8r8 belno bomb8d. and 8 group of women realised th8 serwica was needed lo help those in need. Those Woman were the Woman's Voluntary SetViGe, later lo bEGQtne the Royal Voluntsry Servke IRVSI. Asped Llving Foundation was fomed lo lak8 ov8r Ihls seNlce in Suffolk when RVS slopped offering it in May 2018. What makt8 A8PÉCt Llvlng Foundallon unlqu8? Our herllage can be traced back to the origlnal Meals on Wheels, slarted In 1943. We Undertake a Health & Wellbeing check on every Customer. If required, we wll plate up the meals, and ensure the recipient has a drink available. We are exempl from VAT, because of Ihe Health & Wellbeing ch&. We are a vital part of Social ca￿ in Suffolk. recogni59d by the NHS ALF delivers Meals 365 days-a-yegr All the ALF Team have Advanced DBS cherks and are ￿tInUallY vpdaling all requirÈd Safeguarding. Equalily and Data Proteclion Training. A8POCt Llvlng Foundatlon In ALF'S sixlh year of trading we conlinued lo bjild on our partnerships wilh D.l.S.T IDern8nlia Intense Support T88ml, The Red Cross, REACT INHS Adrni5sioii avoiosance Tealnl. INTS Ilnlegraled Neighbaurliaod Team). SCC-ACC Isulfolk Counly Councll Adult and C4>rnmunity worf(ersl, ESC IE8St Suffolk Council), Sue Ryder, Ipswch Hospitsl and West Suffolk Ho$piial, wlh whom w8 work logelher lo support Ihe health and well-beiThJ of all ￿s1omers. wlh Ihe aim of hospital edrNill3n¢elreadm1ttan￿ avoidante and supwrtad1Svlng Ind8P8ndence In Ihelr homes. Once again in Decefflber the very genérous Staff of Ihè naiional BT Research Es18bli8hment 81 Marilesharn on lh8 oulskiris of Ipswich Don81ed Gif15 81 their Giving Tree, Ih2se weie delivered lo all our cuslom8r8 who war8 alone and received Meals over the Christmas perioj. Valuè Addtrd Taxe& and OtherTax88 ALF 1$ @x&mptlrom VAT b8c8USa W8 are noljusl a hol meal service, we a150 provide a Health and Wdl-being ¢herk on 8v8ry v￿lt, which is very beneficial forCuÉloff￿lswho do not have Ihis exlra expense. Suffolk is a very rural counlywhi¢h tnean5 Iherecan be lang distances twèèn Cusiomars, bul n8v&rth8le8s all pay the same subsidised price for their Meal. When our DriverlSuppDrt Workèr calls Ih8y WII Èn$urÈ nolhing18 ami88. Thay ¥wll plate up the meal if necessary and ensure the cuslorner has a drink availabltt, baloré moving on. If théy are unabla 10 spÈ8k lo th8 Custom8r, th8 orric8 wll conlacl tho next-of-kin or etngrgency seMc0s es rèquiréd. until a satlsfaclory explanation is rèc8iV8d.

ASPECT LIVING FOUNDATION TRUSTEES, REPORT ICONTINUEDI FOR THE YEAR ENDED 30 APRIL 2024 Oblectlv88 and acllvltles The relief of those In need by r8880n of agè In Suffoik and th8 sumunding ar88 by the provislon of a meals on whee15 5ervke to a8slsl eldeAy who are un8bl8 to prepa￿ hot, nulrilious mèals IheTnselv68 Ih8r8by helping them lo livè Independently in Iheirown homes. The promolion and proteGlion of good health Èmong elderly peo￿@ In Suffolk and the Surrounding a￿a by the provlsbn af al home asslslance lo elderfy p80ple on discharge from hospllal, wothing in collaboration wlh partner8 lo htrlp avold hospital re8dmlsslon& and lo ènable a retum to Ind8p8ndent liwng. A5peGt Living Foundallon IALFI ¢arries out lis d)arflable purposes prlnclpally wa Ihe provislon of a Mea15 on Whe81s s&rve farthe rellef of Ih05e in need by reason of age. Access lo the Servi￿ will depend on the fvlfilmenl of th8 crilaiia thi5 covers th& ablllly and need of the SeTvice user l.a.. Age, Dementia, cogniliv8 function, mobility and If they are unable lo prepare hol, nulriliou8 meals thÈm5elves. This ServiGe wlll a150 Includé a health and wellbelng check thereby helping Ihem to live independ8nlly In iheli own homes. We dellver hot m881 str1￿ce which operates 7 days per week, 365 days H year, and seeks lo support elderly and vuln8rablts people lo conllnue lo live In Ihalrown h(Knes and help keep Ihern Independent 8nd reduce 50olal isolation and malnulrition. We have a wlde 8nd varled menu chok8 whlch can be Com￿etelY personallsed to sull mo81 tastès. Indudlng vegelarfan. gluten free, dlabelic, orjust favouril6s. We can 8180 provlde a lea pack for the 8v8nlng provision al the same Ilmè a5 thliverin9 th8 hot meal. wo can bring a sandwiGh, Salad or wiap, along yAth a cako orcdd dessert. Our seMc8 is fl&Klble and can be laken any numbpr of days perw88k, as an onfjoing delniery option orjusl lo help someoné gel overa recenl hospilal di8charge or ill health, or even whllsl regulaf carers are on holiday. There Is no commltm8nl and customers can slopl$tart 81 gny lime. Cusloniers can normally start recelvlng ourservice ￿thIn 24 hours of oonlacling us. Each day starts al 7'.30am for Office and Kitchen Stsff. There are Meals to prépare. rounds io organlsè and New Customers lo Indude, In a typrcal rnonlh we take on 5ixly new Customers. and thi5 is very Ilme-consumlng a5 we need a gréal deal of Informal￿n lo ensure we can cater for èvery one ofour 550 Customer's individual needs. In addition, Customers can updala IhÈlr requirements before 9.OOaTn. lo be effecliv8 Ihal day, and as a ￿sU11 Rounds vary every day. ALF now has a Fléet of twenty-one Vehlclss for delwering Meals, and a poal of 65 Driverlsupport WoTkers and Volun188r8 lo call on. Meals are deliv8r8d lo Customers belween 11.30am and 2.15pm 8V8ry day of Ihe year. This 18 2 compltrx logi51ical operallon whlch Usually njns very smoolhly, u￿eSs, for 8xampl8. Ihe Orwell Bridge is clos8d beoau5e of high winds, wh8n thls impacts on 8V8ry other r08d in the ara. Al all ALF quartarty me8tlnos, we keep in rn1￿ the Charity Commis81on's guldanctr on publio benefit. We employ 47 siaff and 19 volunteers each on8 of Ihern ao dedKed, caring people all with th8 s8m8 obl8clfvè to suppori the eldedy and vulnerabl lo IDia independent. The Organisallon would not bo able lo offer such a vltal $eNice wilhoul the v8tuab18 contribution of tim8. car8, ar￿ ￿ed￿allOn from tha ALF leam. To establish the busin8ss ALF relied heavily on Personal Flnance and Personal GuaranlèÈs, as wdl as very g8n8rous Grants from a nurTTrberof organisatlons. A charity ha5 no Direclors. Sharehdd¢rs orOwn8rs', all 8amlngs are Feinv851ed In the buslness, and ALF is very graieful lo the Privat8 indlvldua18 vtho had faith in Ihis und8rtaklng and p￿dged Ih8lr money to support us. In Year slx ALF is sufficienlly 0stsbli5hed 8nd has no dabi8.

ASPECT LIVING FOUNDATION TRUSTEES, REPORT ICONTINUEDI FOR THE YEAR ENDED 30 APRIL 2024 Slgnlfl¢ant actlvltles There are several factors whlGh prevènt malnulrllion, ho8plta18dmis5ionlreeémission and 8 nulrftlou8 Th￿81 ever daycan help particulady when dellvered wllh a smil8. Soci81 isolation is one of the tn3lor conlrlbutors lo limillng life expeclanGy and ourfriendlyaThl appr08chable driver51 SUp￿rt w0￿er$ g8t to know our customers and spend a bil of lime Ghalting to them as part ofour Servi￿. We find thk8 encourage5 ourGusl(ners lo 881 and help8 us lo recognise when any stnall chang& suggests we Shou￿ alert next of kln ar relovanl health or social care profes￿0￿815 where w8 hav8 concerns or if our customers ask us lo. Slatlsllcs 5howthal 43% have dem8nlla orother cognitive dise85e4nd WOU￿ be unabl8 to slay In th81ro￿￿ homes wilhoul 5UGh servlc8S as Meals on Whe8ls. All ofALF'5 DriveFsISupKKt WodÉ8rs are'DeTr%nlia Friends,. We have found that we are nol¢)nly supportlng the recewerofihe rnea15 bul th8 famllles as th￿nOW know Ihattheirloved one Is r8C8Svlng a hDt maln meal and 8 ￿slI from someone else lo tthÈck that th8y are safo and well. Worklng in partnership wilh IhÈ diW8r&nt support groups we have been able lo not only ensure the safety and well- bolng of thé cust(￿￿@r bul also'signposl, Ihe ralalives orfamily carÉrs lo different organisalions that can offer svpport. Due to Suffolk bBing very rural many 8lderly peO￿e will nol have any human contact at all during the day thereforè soclal Fsolatk)n being ona of the Major problems re5ulling in deprésslon and malnutrition. Relalives have wmmÈnl•d Ihal Ihelr loved one nol only heallhlèr from the rneals but also happi8r as Ihey are seeing som8one that Ih8y can t81k to on a daily b85iS. We havé on num8rous occasions, been to delivér a m8al and found customers unwell and In néed of medical help or on the flotsr a8 a re5uII of a fall, bèing able lo as8lsl In gelling them the 5UPPOrt and help needed Is not only a great hglp lo themselves it is a relief to Ihe relalive'slfamily Ihal someone 1$ golng Into them. We pride ourselve5 on not jusl bAng 8 nulrftious meal bul bein9 théré for someone lo talk lo, an aldè or any support we are able to provide. The Iruslees have pyld due régard loguldance isswd by the Charily Commls8Een In deddlng what Hctiwlies tho tha￿ty should undertthe. Achl8vem8nts and performanca Flnanclal revlew YEAR SIX Since the Influx ofcustomers du8 lo Covvj, Ihe Charity has COn￿nUed to grow. Our 'H08pltal to Home, projeot Is fundad by local funders, we liaised wilh Suffolk Community Foundalion, an 'bmbr8118" charity whKh In￿lte5 Donallons from local indiwiduals and bUsIn￿88S, and than directs Ihese funds to worthwh118 causes. Thè H2H project 15 a 74ay car£ po¢kag8 consisling of a hol main and d&s8&rt lunchtime maal and lea pack for thè 8V8ning provision. Th8 driver a150 CoMp￿teS a health 8nd wallbeing check to ensurè that th8 customerha5 the 5UPPOrt neÉded. This is free of chargg lo thé cu$tomer and enables them to get back into Independent living and back Into th8 community. Dkscharge Teams from all hospitals in Suffolk who hav8 pall8nls that are ready to be discharged bul have no support netwod(, raferlhem forlhe 7-d8y H2H projèct knowing that the custorner wi11 be supported, Ihis in lum helps the NHS fre& up much needed beds for furthér patl8nls. We have been ablo to ewdont that this has prevented raadmissions in some cuslerners whi¢h prov6s th8 Preieel is successlul. tharéftsr8 wa are hopin9 10 continue tho prlécl Into year seven.

ASPECT LIVING FOUNDATION TRUSTEES, REPORT ICONTINUEDI FOR THE YEAR ENDED 30 APRIL 2024 The start of yearslx was seeming like It was golng to be 8 good year W8 are a 8lrong Org8n15atEon, and, like a lol of Organlsallons, have been Ihrough a lot in the first years of our life a5 8 Charfly bul on the plus sld8, W8 have achieved so much. From 2Wd May 2018-91h Aprll 2024 Meals Dellv8red 747958 People Supported 106B51 Iov8r 7 days meHI dellvèryl Vehlcles Owned 22 Thls ha8 all been made posslbl8 du8 to the ALF Team on th8 ground who do an amèzlng job supportlng the lovely people that hav8 our ServlGe, the Trustees that offer a masslve amount of 5UPPOrt lo m8 8nd keep me g￿nded. all the Organ15allon8 that have believed In US from dayone and the Benefaclors that loaned the ALF the money lo start Ihis vllal and rewardlng service. VohlGle Fleet ALF started thi5 FinancSal Yearwlh twenly-two vehld8s Ihal are all owned oulrfghl. Even Ihough Ih8r818 a char9e for thé m8al8 provided to Ihe tustomrlhis doe5 not cov8r all costs due to Iho rurallty of the Suffolk atsa and therefore, a 5tnall sub8Idy musl b? TnqdB by ALF. We liav8 b8en IL￿Y enough lo have the 8UPPOrt of some Local gran15. Thè Lott8ry Comrnunity Fund whlch has en8lAed u$ to r8ach out and support more eld&rty and vulneratle in thé rural ar888 of Surrolk. Wè have used any lundlno to promote awareness of our 86Mces with th& alm to expand inlo more rural 8rea5 Ihereloré maklng these aréas morefinanGially vlabla. start.up Flnanc8 In èarly 2018. when ALF was bging Concebved, th8 charily of coursè had no Published Accounts or Credit Hi5tary. Nevertheless, iwo B8n&faclors came forward and offered open-énded. unsecured Loans lo ihe charity lolalling È55,000 from their personal 88vings. thout thi5 firtanc8 ALF would nol havt b8en able lo lake ovorth8 vlt81 Mea15 on Wh881s servke. 8y Novemb8r 2021 ALFS finanrtss had improved so dram8tic811y that Iho charfty wa8 able ￿ ropay th8 remainder of thés8 fund8 and is now'dèbl-fr88 Aspect Living Foundation wishes to récord Ils heartfell Ihanks for th8 confrdencè 8h)wn in its gbility to Improve and di1igenlty manage Mea15 on Whaels Suffolk 5ucce5$fully. Re&8The8 Pollcy Our operating rés8rv8 18 intended 10 prowd8 an internal soure6 of funds foT 5itvytions 8uch as a suddèn Incr8as8 in 8xpen59s, on8-lim8 unbudg8ted &X￿n888, unanlicipated1088 In funding, or unlnsuréd lossas. Th8 reserva may also be u50d foron8-Ilma, nonrecurring expenses that wll build long-tarm ¢Epacliy. a8 Staff developrDÈnl, r88earch and developmènt, orlnv8slmonl in InfraslnJclur8. Resetvés are not inleDd8d lo replace a pertngnont1088 offu1￿$ or eliminal& an orKJoing budgét g8p.11 is the intenllon of Aspect LIMng's re5etvés to b8 used and rorAenished wthin a reasonably short period of tlme. Th8 R8serve Pollcy ￿11 b8 Impletnen¢èd In concert wilh our othèr governance and finandal pollcie9 and 18 Int8nded lo support th8 goals and strategies contalned in these related pollcle8 and in ourslrat8gic and operalional plan8. Plans for future period8 Faclng the Future wlth Confldence ALF finished this Sixth Financial Yearin a slrthw finan¢tal posllk)n, and able tolook forward lo th8 futurev￿thc0nridenQ￿. Th8 H2H proje¢t s continuing into year8 and we are hoplng for it to be indèfinll8 as not onW doos il alleviate pr9ssviè on th8 NHS but rÈalty supports Ihe 8￿8rlY gel bad( into the community and Ind8pandent Iwing. ALF- Meals on Wheels Suffolk is so mu¢h mora than a meal del￿Very service, so many éld8dy and vuln8rabla p8ople would not b& ab16 slay Ind8pendenlty in théir own homes wilhoul it. A8 we all move into later life and we can't do Ihe things we us8rt 10 be able to, or God fotbidwe g8tA1zheime¢s or Dementia. and we can'icook. go lolhesup8rmark81, use a laptop loorderonline and hav6 no famity mèmbers to help usl The next mavé is a nursing home. carè home or hospital. I don't know 8bout you bul moving lioyse al a'fit, age is sliessful

ASPECT LIVING FOUNDATION TRUSTEES, REPORT ICONTINUEDI FOR THE YEAR ENDED 30 APRIL 2024 enough, Imaglna, b8ing elderly and havlng lo up all Ihal's near dear to you.. memories from way bad¢ when and even a loving pet which h35 been your only company for the p95t few yt8rs, lo move into one rwrn in a place full of stranger5 and have your prfvacy ripped from benealh yau. THAT'S how importanl Meals on IM)88ls is, k8eping oureldedy Indép8ndenll Wè ar8 not JUST a meal 5erviGe', ￿ are 8 vl8lt to someone during Ihe day lo check all is ok, a frlendly f8c8 lo chal lo so they know they are rbol alone, a contact lo the outslde world howtsver weird or wonderful il Is, and in these lime5, Ihe lucky anÈs who do have family, a reassurance forthelr loved ones end l&stly a lovdy hol mea1 and delicious dessert plated 8nd placed in frontof them wllh 8 d￿nk loensure they get the nuirfiion they n88d. We are all looklng forward to supportlng many more elderly arKI vulnerable to stay happy, healthy, and independent in thelr own homes. Structur81 gov8rnan¢e and managemant Govornlng document The charity is conlrdléd by its goveming documenl, a dead ol trust and conslilules an ttnincorporaiad th8ri1y. Therè is a Data Proleclion an(1 Safegu2rdlng policies in place. OBS checks are c8rried out and ￿larèn¢fr checks prior lo commencémént ol employtnEnl in lint wtli Ihe slalulory requiretnenls and all Ihe Teatn ar9 ￿0￿18[lY revlewed and updated on all and any amendmenls. Aspect Llvlng Foundation IALFI is partn8r8d wth D.l.S.T IDemenlia Intens& Support Teatnl. The Réd Cross, REACT INHS Admisslon avddanee Tearnl. INT'S Ilnl8grat8d Neighbourhood Team), SCCACC (Sufiolk Counly Councll Adull and Comtnunilyworkersl, ESC (Easl SuN(Ak Counclll, Sue Ryder. Ips￿￿￿ Hospiial and Wesl SLrffalk Hospital whom we work lagelhér lo support the health and wellbalng of all customers wllh the alm of h05piial avaidanc& and supported living indepand8nl in Iheir ￿ hotnes. The Trusl888have a quartÉrfy m88llng inwhich all rnatters intonsid8Talion ofthewgllb&lng of lh8 charily, cuSt￿￿ets, staff. and vdunteer5 are rnet. Thè truste88 who Served duiing th# y88r and up lo thÈ dalé of 8ignature of the finanttlal slatamenls were.. Miss TJ Arisrtodemou- Chief Ex8cutiv8 Officer Mi55 S Sharlolt M18s S Renaut Miss L Kemp Mr L Taylor- Ghalrman Trustees arè appolnl8d or reappointèd annually (depending on inlllal lerml statemont of Dlsclosurè To Audltor So far as the Trustees aré aw8r8, there is no felevanl audit inform81ion of which Ihè charills auditors aré unawar8. Addilionalty, thè Trustees have18ken 811 Ihe DeC￿sary steps Ihal ought la havo baen iaken as Iruslees in ordérlo make IheTll5ehJes awaré of 8ny relevant audit inf0Th81ion and lo establish that the Charilvs auditors are aware of that Informalron. The Iwsie88' report was approved by Ihe Board of T￿￿¢¢8.

ASPECT LIVING FOUNDATION STATEMENT OF TRUSTEES, RESPONSIBILITIES FOR THE YEAR ENDED 30APRIL 2024 Th& trustee5 are resptsnslble for preparing the Truslees. Report and the finenrial statèments in 8GGordance wllh applicable law and United Kingdom AcGounllng Standard5 IUnI16d Kingdom Generally Accepted Accounllng Practi￿1. The law appilcable lo charilies in England 8nd Wales requires the Iruslees lo prepar8 financi815talements foreach financial y8arwhich glve a true and falr vi8w ol ihe State of affalrs of the Gharlly and of the incoming re80urces and applltallon of re50urGes of the charily for that year. In pr8P8rlng these financial stalenwnls, the trustee5 are fyqulred to.. S818ct suitable acwuntirvJ p￿￿59s 8n(I then appty them conslsl&nlly,' observe the mèthods and princi￿￿5 In the Charities SORP,. makeludg8mnt8 and estim8tets that are reas￿able and prudent., slate wh8lherapplicable 8c¢ounUng standard5 hav8 been followed, subl&ct to any material dèpartures dlsGlosed and 8x￿aIned the financial slalemsnls., and prepare Ihè nnancl81 stslements on the wng canctsm basis unles5 11 Is Inappropriale lo pwum8 that the Gharlly ¥￿11 conlinue in operation. Th8 Iruslees aTe resrx)nslble for keeping suffldenl accounting records Ihal disclosé ¥￿th reasonable acujracy at any lime th8 finanaal position ol Ihe challty and enable ihem lo ensur8 Ih81 Ihe financial slalamen15 complywilh the Charilies Act 2011, the Chariiy (Accounts and Reports) Regulations 2006 and Ihe provisions of Ihe Iru51deed. Th8yare also reSpon$lbl&f￿SafegUardIn9 the asse150f tho charSly and hence far 18king reasonable $Ws for the prev8nlion and deteclK)n of traud and other ir¥egularllles. The Iru51ee5 ar8 responsible for tho maintenance and Integrity of the Ghadty and Iho financlal Infomialion 5nclud8d on the charity's w8b8ile in accordanc&wilh legi51alion in th8 United Kingdom govemiDg the preparatlon and di55emlnalbn of finan￿81 slal8ments. Audltors A r8solution will be proposed and agwd at Ihe Annugl Ganèral M881iTYJ Ihal SCB IAccountsnisI Ltd. ba re-8ppoinléd as aL*litors of the Charily for the ensuing year. Approval This report was approved by 8 Truste85 on 18 December 2024 and 8vJn8d on IhoSr bèhalr. Mlss TJ Arlsrtodemou . Chlef Executlve Offlcer Tru$taa Date- 18th De¢emb•r 2024

INDEPENDENT AUDITOR'S REPORT TO THE TRUSTEES OF ASPECT LIVING FOUNDATION Oplnlon We have audiled Ihe flnanclal stalam&nls of Aspect Lpiing Foun(lalion Ilhe'charlty'l for the ye8r ended 30 April 2024 which comprfge the Slai8mtrnl of Financial Aclivilies, Ihe BalanGe Sheel. the Slalemtnl of C88h FI￿5 and notes lo the financial slalem8nls, Induding significant accounting pollcl8s. Th8 financlal reporfing framework that has bsen appli8d In their preparation is ap￿icable L4w8nd UnI18d Kingdom Accounting Standards, Including Flnanclal Reporting Stsndard 102. The Financlal Reporting Standard applicable in the UK 4nd Rèpubllc ol Irekqnd (United Klnodorry GenerHlly AGcepled Accounling Praclicel. In our oixnion, the finanoal statements.. gi￿ a tru8 and fair view of the stale af the Gh3rity's affairs as 8130 April 2024 and of 115 incoming résources and appl￿110￿ of resource5, InGluding118 Incom8 and expenditure. forthe ye3r Ihen ended., have been properly prepared In Èccord8nce wilh United Kingdom Generally Acc&pled Accounllng Prsctice., and h8v& been prepared in accordance wilh ra4uir8m&nts of the Charities Act 2011. Basls for oplnlon We conducted our audit In8GGordanGewllh Inlemalional Standards on Auditing IUKI (ISA5 IUKlland appllcable law. Ourresponslbllllies underlhose standards are furiherdescribed In IheAudilOTS'ré&ponslbllilMs forlh8 audiÈofth&linanGials13lem8nls section trf our report. Wa are independent of the charity in accordance wlh Ihe ethical requiretnenls thal are TElevanl to ouraudil of Ihe financial slatem8nl8 In thè UK. Including Ihe FRC'S Elhical Standard. and w8 hav8 fulfilled our other elhic31 responsibilillÈs In accordance with these requirernenls. Wa believè that the audil ewdence we have oblain£d Is suff￿1￿nt 2nd appropriate lo pro￿l(le a basis for ouropinion. Conclu51ons rélatlng to golng concem In auditing Ihefinanclal statements, we have concluded Ihalthe Iru$tÈ8s' usa of Ihe goingconcerp ba5isofatcottn￿n9 In Ihe preparation of Ihe financial slalerneDts is appropriat&. Based on the work we have performed, w8 liav8 not identified any materia1 uncertaintiès rdating loevents orcondilionsthal. indDiidually or collectively, may casl significanl doubt on the charity's abllily lo ujnlinue as a going concern for 8 period of at least Iwelve rnoDlh5 from %then the financial slatemanls are 8ulhorised for i55ue. Our résponslbSlllles snd ihe re5ponsibllilies ol Ihe Irus188s w41h respecl lo g￿ng conoem ar8 deserlbed In the relev￿1 secllons of Ihls re￿rt. Other Infomiatlon Th8 Irusl88s are responsible f¢rlhÈ olher Infomialion. The other information comprlses Ihe Infomalion include(l in thè Annual R8POrt, other than the finantial 8latem8nis 8nd our Report of Ihe Independent Audllors Ihereon. Our opinlon on thè fin8nclal s181oments does nol Gover tho other information and. excepl lo Ihè éxlenl olherwis8 expI￿ltIv slated In our r8port. we do nol expre55 any lorm of assurance conclusion Ihereon. In connection yrilh our audit of Ihe financlal statement5. our ￿ponsi￿lItY18 lo read Ihe other inf0mall￿ and, In dolng 80, consder whelher thé olh8r information is materially inconsisienl Mlh the financial stalemenls 0r0urkn￿edg@obla1n8d in Ihe audit orolhérwi88 app8ars lo be mal8rially mlssiaied. If we idenlify suth material inconsisl8nci88 or apparenl rnaterial missla18m8nls, wa are required lo dèl&rmln8 whether this give5 to a malerial mi85tstemenl in Ihe financial $1818m8nis Ihemsdves. If. based on Iha work we have P8rforrned. we conclude that there is 8 malerial misslat8mÈntof IliB other informalion, we ara required lo report that fact. We have nolhing lo réport In this regard. Opinlon$ on other matters prescribed by tha Charft18s Act 2011 In our opinion. baséd on Ihe work undertaken in the course of th8 audit.. The infvrm&lion glv8n in the trustees, ieportforthe financial Y@arfor￿l¢h IhefinanGi81 stat8m8nts areprepared is CO1￿151￿nt with the financial slai8m8nts.' and The Irusleas, report has been pr&par8d in 8coxd8nce with applicabl& lagal r8quir8menis. Matters on whlch wo are r8qulred (o report by Èxteptlon We have nolhing lo report in ie5peGt of Ihèfonowing ma116rs in rdalion lowhith thé Ch8r11188 (Accounts and reports) Règulations 2008 requires us lo report to you if, in our opinK)n', adequate accounting records hav8 not been kept or relums adéquatè for our audit have nol been rÈtslv8(S from branches nol visiied by u8.. the financial slalemenls are not in agreemènt with the aceounting records and reiums., Gertain dlsclosures ol trustees, remuneration sptcifiad by law are not mad8',

INDEPENDENT AUDITOR'S REPORT TO THE TRUSTEES OF ASPECT LIVING FOUNDATION we have nol recewed all Ihe Information and explan8lions we r8qulr8 for our audit., thè Irust6es were not enlilled lo prep8re the lin8ncial stalemenls in dccordantt with Ihe stnall companles regime lake advantage of the small companie5 exemplion In prèparlng the DI￿¢10[5, and TFuslees' R8POrt. Responslblllt1è8 of Trustees A5 explained morÈ fully in the $181erneTrl of Trusts8s' Responsibilities. Ihe Itusl&8s are responsible for the pr8paralk)n of the finanfjlal stalemenls and for belng salislied that they give a true and lair view, and for sufjh Inlernal control as the Iwstees determine is n&cessary to enable the preparatlon of financial slalemenls th81 ara fr88 from rnalerial mi551alemènt, whelh8r due to fraud or error. In preparin9 Iha financlal slalemenls, the Irusl&8s are responsible for ass8sslng lh8 charity's ability lo contlnue 88 8 going concern, disclosing, as appI￿abl￿. mall8rs related lo golng Goncern and u8lng the going GonGern basls ol accounling unless the trus18e8 either Intènd to cease operation. orhav& no reallslic allernalwe bui b do so. Audltor'8 responslbllltltrs for the audlt of the flnanclal statements Our objective5 4re to oblaln r8a80naUe assurance about vthelher the financlal slalemenls as a ￿ole are frètr from malerlal mi55tsiÈmenl, whether due lo fraud or èrror, and lo issue an audilorfs raptsrt that includes our opinion. Reasonable assurance is 8 hlgh level of assuranee but is not a gu8ranlee that an audil conducled in accor(lance wlh ISAS IUKI will always delécl a material rni55ts1ement when it exis15. MisÈtal8m8nts can arise frorn fraud or error and are considered material ￿1, individually or in Ihe aggregalg, they could f8asonably be e¥peslÈd 10 influenc& the economic dèusions of users taken on Ihe basis of these financial slatém&nls. Irregular5tle8, indu(Jing fraud, are Instance5 of non-compliance ￿th laws and regulallons. W8 de8lgn procedures In Ilne with our re8ponsibililles, outlined above. to dolèct m8t8rf8l mFsslalemenls in resp8cI of irregularilles. includlng f￿Ud. The exlenl lo whEch our procedures 8re capabla of detectin9 irregularilies, Includlng fraud, is detsiled bèlow.. Wè galned an under51anding of tha legal and regulatory fram8work th81 are appllcablè to the Char￿tY and GonsEd8red the risk of 8cls by the charity that were contrary 10 applicable laws and Fegulalions, Including fraud. We discu8S8d wilh the Iwsleas thé pollcias 8nd procedure5 in plac8 regarding r.ompliancè with law8 and r8gulalion5. Wtr d18tussed among51 the athit t8am the idenlrfied laws and tegulallons. and remained alert to any indlcalions of non-compliance. Dufing the audit we foGused on laws and regulalK)ns whlch could reason8bly bo 8xp8cled lo glve rf58 to a matarlal misslalemenl In Ihg finandal 81alemenls, inGluding. bul not limilod to. UK lax Itglslalion, Ch8rily Act 2011, SORP 2019. Our lesls Includ8d agreelng the finanual siatèm8nl dlsclo8ure5 to underfwng 8UPPOrting docurn8nlalion and 8nquiries with manaaemenl. Our procedures in relalion to fraud induded but w8re not Ilmiled lo.. inquires of management whether Ih&y hava any kn￿￿edge of any actual, 8uspecied or 911È9ad fraud, and discus5ioDs among81 th& audil team régardlng risk of fraud such as OPPOrtuiiilies for rraudulenl manipulation of financial siatam&n18. W8 delermined that th8 principal risks re131ed to posting manual jouma1 entries lo tnanlpulal8 fin8ncial pèrformance and management blas Ihrough judgetnenls In aceounling eslitn8les. We also addre55ed lh& risk or managetneni override af intérnal contro18, Including testing jouma15 and appropriatonass ol other enlriés in the neminal ledger-. r￿e￿ng IransaGilons around Ihe end of Ihè raporting period., and evaluatlng whelhar there was èvldenceof bias by thé lftJsl88s Ihal pr￿nted a risk of Tvtaterial misslatamenl due lo ffaud. Because of the inhtrr8nt limitation¥ of audlt, Ih8r8 Is a r￿k that we ￿11 not delect all irregularit￿. induding thosè léading lo a malerial mls51alÈm8nl in the finanGlal slat6ments or non-COTnpliance with regulation. Thls rlsk Increases Ihe mar& that cornpliantt w]Ih a law or regulglion Is r&moved from the Èvents and transactions rèfl&ctéd in the financial slal8m8nis. as we will bÈ lèss likely lo become aware of Ins18nces of non-compllance. Th8 risk is also orealer regarding irregularilles occurring due 10 fraud ralher Ihan error, as fraud involves Int&ntlon81 concealment, forgèry, collusion, omission ormisr8pr888ntalion. A further descripl￿n of our r&sponslbililies for the audit of the financial slaiemenls is loca18d on the Financlal Reporting Coun¢llg websila at WWrW.frc.org.uklaudilorsresponsibililies. This description forrns part of our Report of Ihe Ind8p8nd8nl Audilors.

INDEPENDENT AUDITOR'S REPORT TO THE TRUSTEES OF ASPECT LIVING FOUNDATION U8e of our report Thls Is rnade solely lo the charity* ffiembers, as a body. Our audit wotk has btan und8rtak8n so that we mwhl slate lo th6 tharills members those mall8rs wtr ar8 required lo slate lo them In an audllor8' report and forno other purpose. To th& fullest extenl permiiied by law, w& do nol accept or assume responsibility lo anyone other Ih8n the Gharily and IhÉ charity's members as a body, for our audil work, forthis report, orforlhe opinions we have formed. Jeffrey Bor FCA Isenlor Statutory AudltOTI For and on beh85f of SCB IAccountanl81 Llmfted. 31 saC￿lIe Street, Manthttstsr M1 3LZ Date.. 18 De¢embèr 2024

ASPECT LIVING FOUNDATION STATEMENT OF FINANCIALACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 30 APRIL 2024 Unrestiitled funds Restricted funds Totsl Unrestricted funds 2023 Restricted funds 2023 Total 202a 2024 2024 2024 Notes Incomeand endowments.. Donations and legacies Charitable activities Other income 6,175 1,209,560 5,156 39,364 45539 14,261 1,223,821 5,156 154 1,088,292 4,480 59,284 6,622 59,438 1,094.914 4,480 Totsl Income 1,220,891 53,625 1,274,516 1,092,926 65,906 1,158,832 Ex endllure: Charitable actbvilies 1,174,387 54,285 1,228,672 993,216 77,112 1,070,328 Net Incomlnglloutgolngl resources before transfers 46,504 16601 45￿41 99,710 111,2061 88,504 Transfers betweenfunds Net movement In funds 13,267 112,977 113,2671 124,4731 46,504 16601 45,844 88,504 Reconcillatlon of futyjs Tolalfunds brought foward 452,240 3,524 455,764 339,263 27,997 367,260 Total funds carrled fowRrd 498,744 2,864 501,608 452,240 3,S24 455,764 CONTINUING OPERATIONS None of the Charitrfs activities were acquired or discontlnued durSng the above two financial periods. TOTAL RECOGNISED GAINS AND LOSSES The Charlty has no recognlsed gains or losses other than the above movements in funds during the above two financial periods. The notes on pages 13 to 21 form part of these financial statements. io

ASPECT LIVING FOUNDATION BALANCE SHEET AS A T30 APRIL 2024 2024 2023 Notes Flxed assets Tangible assets li 192,619 170,640 Current assets Stocks Debtors Cash at bank and In hand Total Current Assets 12 13 9,857 48,180 311,536 369,573 7,716 38,628 286,140 332,484 Creditors.. arnounts falling due within one year 14 160,5841 147,3601 Net current assets 308,989 285,124 Net assets 501,608 455,764 Income funds Restricted funds Unrestricted funds 15 15 2,864 498,744 3,524 452,240 Total charfty funds 501,608 455,764 Th8 financ48 t8t8m8nts 8pprovèd by tha Trustaas on 18th D8cémbèr 2024 Mlss TJ Arisrtodemou- Chief Executive Officer Trustee The notes on pages 13 to 21 form part of these financial statements.

ASPECT LIVING FOUNDATION STATEMENT OF CASH FLOWS FOR THE YEAR ENDED 30 APRIL 2024 Notes 2024 2023 Net Cash generated from operatlnE attlvltles 18 92,932 116,484 Cash flowsfrom Invesilng activitie5 Purchase of tangible fixed assets Proceeds from disposal of tangible fixed assets Net cash used In Investlng act5vltles 191,6451 33,490 182.4401 15,850 158,1551 166,5901 Net increase In cash and cash equlvalent 34,777 49,894 Cash and cash equivalents at beginning of year 286,140 236,246 Cash and cash equlvalents at end of year 320,917 286,140 12

ASPECT LIVING FOUNDATION NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2024 Accountlng pollclès Charlty Informatlon Asp8cI Llvlng Found811on & a Chariiabl& Incorporated organlsaiion. The principal accounting pollcles are summarfsed below. The HGGounllng poltles have been ap￿Ie￿ con519tenlty throughout the yearand in the pre￿ding year. Ba¥ls of preparatlon of account8 The finanaal sl818m8nts hav8 b8en pmpared under thé hlslorlcal cost convention wlth ilern5 recognised al cost or transaction V81u6 unle8s olh8Thvls8 8taled In thé relevant nolelsl to these 3cGoun15. The financial statements have been prepared in accordancé yrilh Ihé Slalemenl of Recammended Practice.. Accounling and Reporting by Charities preparing their accounts in aGcordance with the Finan￿al Reporting Siandard applic8ble in the UK and R8puNic of Iraland IFRS 1021 on 1 JÈnuary 2019 and the Financial Repts1ing S18nd8rd applicatle in the United Kingdom and Republicol Irèland IFRS 1021 and th& Gharilies Act2011. The finandal 81alem&n18 hav8 b8Èn pwared to givé a 'lrue and fairf view have dtrparted frotn the CharilieslAGoounls and R&portsl Regulalioiis 2008 only lo the exlenl rgquired lo provlde a'lrue and fair wew. This departure has involved follwin9 the Accounling and Reporting by Gharilie5.' Sialemenl of Recomtnended Practice applicable lo charilie5 preparing their accounts 8ccordance Mlh Ihe Flnancial R8POrtlng Slandard appllcable In th8 UK and R8publlc of Ireland ￿$￿ed In OctobÈr 2019 ralhar than the Accounllng and Reportlng by CharlN8s Stat8menl of R8cornmendéd PradicÈ ÈffÈciive from Awl 2005 which has slnce b8&n vAlhdrawn. The financlal slat8m&nts are prtrparéd in slérting, whith Is the fvnctional ¢urrenLy of the charity. Monetary arnounts in these nandal siatéménls arè roundéd to Ihts ntrarèsl £. actounls lflnandal siatementsl hava b99n prÉpgred under the historical cost convention with ii¢ms recOgn￿ed al c051 or 1r8nsacti￿ value unless other¥vis6 Staled in the relevant nolel51 to Ihg88 accounts. The tru51 conslilutes a wblie benefrt entily as d8fin8d by FRS 102. Pr8paratlon of accounts on a golng conc8rn b8818 Tha Charity's Finantial Slalémants show nét $Ur￿￿5 for the year d £45.844 12023 - £88,504] and f￿& ￿serVeS of £308,299 12023- £284,317). Tho Truste8s have asse55e(I whether the use of the going Goncern basis is appropriate and have Considered p055ible events or conditions that might cast 5iqnificsnl doubl on the ability of the charity lo continue a5 a going concern. Tru51ees will continue to monitor and ensure Spending to be done in line wilh income In order lo maintsin leryel level of resetves. The review ofcashflow fcf 12 months from the dale of approval of the financial statements. the assoualed assumptions th81 underpin it. secured new ncom8 and the slaps Ihal could be taken lo r8duc8 8XP8ndilur8 should this b8 n8cassary. W8 r8Vi8W8d Iha rtt8n18 Wicy and avai13blÈ freè restrtvès as wèll as Tnodellèd scènarios for actual and budgeted results to understand Ihè itnpaGI of various It￿Me and extEnditurè. Based on th8 information abové. th8 Trust8&s hav8 a r8asonabl8 8xp8Ctallon that Ih&ch8nly has ad8qual& r8sourc88 to continue in operat￿n for thè foreseèabltr fulure and wll remain surplus in future pariods. Therefore, Ihe Iruslees have adopied thé going concem b2si& in préparing Ihase Actaunis. 13

ASPECT LIVING FOUNDATION NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2024 Charltable funds Unreslricled funds 8re available for use at the discrètion of the trvstee5 in furtherance ol Iheir ch8rllable objÈclvÈs. Restricted funds are subl8Ct to speclflc condltlons by donors as lo tvJwthey may be used. Thè purposes and uses Of Ihe restricted funds ara 881 out Sn Ihtr note5 to the financial sl8tetllenls. Endowment furwjs are sublecl to speclllc condSllons by donors Ihal the capilal must be maintsin8d by th8 charily. Income r&cognltk)n Income Is recogn1s￿ when the charity Is legally enlilled lo il after any perfomiance condltlans have been mel, the amounts c8n b6 measured relSably, and11 is probable Ihat inc£vne will be received. C85h donations are recognised on r8CelPt. OEh8r donations are re￿nISed once the charity has b88n nolifièd of Ihe donation. un188s pÈrformantte con(filions require deferral of the amount. Income tax recoverablé In rélation lo donalions received under Gift Aid or dÉedg of cavenanl 15 recogni5ed at the lime of the donation. Lega¢4e5 are recogDi5ed on receipt orothe￿I58 ifihe ch8rfty has been noliff8d oran impending di51ribulM, the amounl is known. and récelpi18 9X￿¢ted. 11 the amount Is not known. the legacy Is Ire8led 8$ 8 eontlngenl as8tl. Expend5ture recognltion and Irrecoverable VAT Expenditure is recognised once ther8 is a legal or construct￿@ obligallon to transfer economic benefit lo 8 Ihird party, itis prob8bl& thai a Iransfèr of econotnic benefit5 will be required in selllernenl, and th8 8mcMJnl of Ihe obligation can be mèasured reliably. Expenditure 1$ classified by eclivity. The costs of each activity are made up of Ihe IDlal of dlrétl tosls and shared c0515. including support cosls involved in und8tlaklro 8ach aclivily. Diréct Cosls allribulable lo a single acliirityare allocated directly lo Ih81 aclivily. Shared costs which conlribule lo more than ona aclivity and support Costs whlch arè not allribulable lo a single actiiity are app(ffiion8d b8twe&n those activitiès on a basls¢onsislonl with the use of resources. C6nlral 818ff cosis ar8 alloca¢ed on th8 basis of lim8 spanl, and depr8c4alion charg8s allocated on thè portion of the assel'5 use. Irr8coveraN8 VAT Is charged as a co&1 aoalnsi the a¢lwity forwhich the expen(lilure was I[￿Urred. Tanglblè flxed as8Èts Tangible fixed asse15 are Snilially me85urod at cost and subsequantly m8asur*l al cost or valuallon. net of dtrpr8dalk)n and any lrnpairm￿I bss8S. Dépraclallon Is r8cognised so as to write off Ihe w$1 Orvaluat￿n of assets less their residual values ovw Iheir us8ful1Sv88 on the followThJ bases.. A88et catègory Plant and Machinèry Comput8r equlpm8nt Motor ¥ehido9 Annual Ratè 20% Reducing Balance 33% Slralght Un8 20% R8ducing Balanc8 The galn Ios8 arlslng on thé d￿0&al of an asset Is deiémiinèd as thè diftÈrerKe belween the sale proceed8 and the carrying value ofihe asset. and is recognised in Ihe statement of financial actiwli8S. Impalmiont of fixed ass8t8 At èach r8Wting 8nd dat&, th8 charily Wi￿1$ th8 carryinu amoun1$ of Its tsnglbie assets to determine whelher there is any indicaiion Ihal those £sse15 have suffered an irnpairmenl loss. If any such indlcalion 8xlsls. Ihe r8cov8raNè amounl of Ihè assèr is eslimaled in order lo d8temin8 th? 8Xt8nl of Iha impalrmènl l(ts81rf any).

ASPECT LIVING FOUNDATION NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2024 stocks SloGks are stated al Ihe lawerof(x)gl and &sllmat8d $8lllng prlc8 ￿$$ costs lo comp18te and s811. Cost comprises dlrecl mal8rials and, where 8pplicable, dlrecl labour costs and those overheads Ihal have been inGurred ID bringing Ihe 51oGk5 to Iheir present localion and condition. Items held for dislAbulion al no or nomlnal ￿nS￿eratIOn aré measur&d lh& lowÉr of rep￿ceman[ cosl and cost. Nel reallsable valua Is the eslimat6d selling prfce less 811 eslirnaled G05ts of Gomplelion and costs lo be Incurred in markellng, selllng and disldbulion. Cash and Gash equlvalents Cash and cash equivalenls indude cash in hand, deposlls hsld HI call ￿th banks. oih•r shori-térm Ilquld Inv&slm8nls wilh origin81 malurllles of IhrÈ& months or l&ss, Ènd bank ov&r(5rafts. Bank overdrafts are shown withln borrowings in current liabilitie5. 1.10 Dèbtors Trade debtors are recoJni5ed at the setilemenl amaunl du8 after any trade dlscounl offered. 1.11 Credltors and provlslon¥ Creditors and provisions are recognised where the char￿Y ha5 a tKesenl obligation resulti￿ from a past w&nl that wlll probably result in the Iransfer of funds to a third party and Iha amount due lo Sett￿ the oNigalion can be measured or eslirllaled reliably. Creditors and provision8 are normally recognised al Iheir selllemenl amount after allowng lor any Irade discoun15 due. 1.12 Fln8ncl81 In8trument8 Th? Charity only has financial as5els and financial liabililies of a kind that qualify as ba8ic finandal Instrum8nls. Baslc financial inslrurnenls are inilialty récognised al Iran8action valu8 and subsequently measured al their selllement v8lue wlh the exception of bank bans which are subsequently measured al amortised cost usin9 th9 effèGlwÈ iniÈrtrst mothod. 1.13 Employea bgneflts Th8 cosl of any unused holiday enlillemenl is recognised In thé ￿ritsd In whlch thé employ88'8 services are r8c8ived. T8rmin8tion benefits are rewgnised immèdialoly as an 8xpens8 when the charlly Fs d8mon81ratAy commilled lo t8rmin81e thg omployment oran employae or lo provide lerminatron benefits. 1.14 Penslon C08ts The ¢harily op8rn16s a contributory d&fined conlribulion pension scheme, Ihe assets of whioh gre t￿Id 59paralèly fr(m those of the tharily. Pension costs are char9ed lo the SOFA in Ihe period to whith they rela18. 1.15 T&Katlon ALF is a regi8lered charily and 15 exernpt wthin IhÉ mèaning of schedul& 3 of the Charili&s Acl 20118nd is considered lo pass the tests Set out in Paragraph 1 Sd)6dul8 6 Flnanc8 Act 2010 and th8refore il meets th& definition of a chaiitsble companyfor UK corporation lax purposes. 1.16 Allocatlon of 8UPPOrt costs Suprth co818 are those functions that as5151 thè wark of the charily but do nol dlr8clly undertake chariiable aclrvilies. Support cos15 include audlt and18gal f88s. The86 costs have been 8llocaled to expenditure on charitable activilieg. The bas[8 on which supwrt costs have been allocated 8re sel out In noi& 7. 1.17 Operatlng léases The charity G1assifiès Ih8182se of property as an operating lease. The rentsls are thargÈd lo thè Slal&rn8nt of Flnancial Aclivilres on a slraighl-line basis overlhÈ léas& dural￿n. No assets are held under hire purchase agreements. 15

ASPECT LIVING FOUNDATION NOTES TO THE FINANCIAL STATEMENTS ICONTINUEDI FOR THE YEAR ENDED 30 APRIL 2024 Crltl¢HI aGsountlng Èstlmales and ludgements In Ihg applicallon of th8 charity's accounling policies, th& charlty18 requlred lo tnakejudgm8n18. 8slimales and a5sumpllons about the catrying amount of ass&ts and liabilities that are not madily apparent from other sourc8s. The e51im8tes and a550claled assumptions are based on hl$torlcAI experience and other factors that are considered to be r818vanl. Actual results may differ from these estimate5. Thé charlly mak88 eslimalesand 855umplk>n5concerning thefulure. The resulting accounting estimales wll. be d8flnlllon, Seldom equal th8 rela18d actual resulls. The eslimales and assumpl ions Ihat h8ve a sIg￿lI[￿an1 rlsk of causing a tnaterial adluslm8nt lo the Gairying a mounts of a8set8 and liabilitie5 within Ihe n8xI flnanoal year are addressed b810w. 111 Useful eoonomlc1Sv88 of t8nglble assels The annual depreciat￿n tharg8 for langible assets are 58n8iliv8 10 th8nges in the e51imaléd useful economic lives and residual values of the assets. The useful economlc Ilves and residual valués are r&-assessed annually. They are amended when nécassary. The eslimale5 and undertying a88umpiions are Tewewed on an ongolng basis. Revisions lo accounllng esllmates are reco9nlsÈd In th8 period in whKh the eslitnHte Is révised where the revision affecis onlythal period, or ID tha ￿rIOd of th8 and fulure penods whera th8 r8visi￿ affects ￿th ¢uff8nt and future p8riods. Donallons and Lèyacle& UDTestrlcted funds 2024 Reslil¢led nds 2024 Total Unro$lrl¢led funds 2023 R•strlct6d funds 2023 Total 2024 2023 Donalorbs 6,175 39,364 4&539 154 59.284 Charltsblo ActI￿tIeS Charllable Incon 2024 Charftable Incon 2023 Delwed 1.110,089 113.732 1.005,876 89.038 Tea Pack8 1223,821 1,1194,914 al￿18 byfund Uni8slricled fU￿S Re81iKled lur 1.209,SfA) 14.261 1.088,292 1,223,821 1,Q94,914 Othor Incomé Unrestricted Unreslrlcted funds lunds 2023 Netg4n cndisp)sal oflaNJiUe assets 5.156 16

ASPECT LIVING FOUNDATION NOTES TO THE FINANCIAL STATEMENTS ICONTINUEDI FOR THE YEAR ENOED 30 APRIL 2024 Charltablo actlvltle$ ChaiStable Charitsble Exp¢ndlture ExpDndltur4 2024 2023 L5 on Whee￿ 88Trice 448,944 531,741 41,332 9,296 43.313 30.326 406.454 472.467 33,856 Staff costs Depreciation and Impairmgnt Office Expense5 Insurance 28,2S2 6,667 2,454 4,619 4,150 28,837 LW8nd Heal Teleph)ne Po$taga and Stalb verbslno 3.340 2,437 31259 4,342 10.637 5.287 43.336 R8tes 8nd Refijse Cdknlh Comwter Costs Repairs and Renvwals Premi58g Rent kChargÈs dells Travel exparB8s 10,930 3,007 49,852 5,402 1,220,352 8,320 1,064503 Share clgovern8nceeosts (see note 71 1,228,672 1,070,328 malWs byfund Un￿t￿¢t￿ fvnds Re81th1ed funds 1,174,367 54,28S 1,228,672 993.216 77,112 1,070,328 Support Costs Support costs Governance costs 2023 I fee$ 8,160 6,IfA) 160 Legal profess￿al 8.320 &320 4.825 ysed tthe charitable8cli￿l￿8 8,320 4,825 17

ASPECT LIVING FOUNDATION NOTES TO THE FINANCIAL STATEMENTS ICONTINUEDI FOR THE YEAR ENDED 30 APRIL 2024 Nat Incom8 I IExpeTrdlturel forth8 year Th151s $18led after charglDg'. 2024 2023 D8pwclatlon of tangible fixed 98S8ts Op8r81ing leases- rent dilors. remuneration dilors, remuneration- consultancy 41,332 43,336 7,160 1,000 33,856 49.852 4.620 Employees Stsff Costs 2024 2023 Salarie8 National Insurance 512,625 15,890 3,226 531,741 457.964 11.396 3,107 472,467 P8nsion The average monthty head count was 4512023- 441 for th8 charfty and the averag8 monthly nuTnber ol lull tlme staff based on full lime equlvalenls employed by the charlty ineludlng part Ilme and 18mpor8ry staff employed on holk5ay sthemgs during the p8riod was as follows.. 2024 Nurnbgr 45 2023 Nun*)er Staff Vdunleers 16 Total 61 There were no etnployees wh088 annu81 ￿munerat￿)n was more than £60.000. Thé key managetnenl p8r8onnd of the charity comprise the IrusleeÉ and the Chiel Executive Officer. The lotsl employe& b8nefi15 of the key management personn81 of the charily were E59,11012023- £46.9191. Trustees. Remuneratlon and B&n&llt8 Ouring IhÈ ￿ar, Tess Aris1{￿em0u. on8 ofihe Trusltrè recaiv8d lotsl remungralion and b8nefils of £59,11012023.. £46.9191. Thi5 iemunaralion has bgen aora&1 Mlh the Charity Commission and a prttvision in Iha Charity'5 Con8Utulion. No other Itusle8 rèc&1v8d any remun&ralion. Trusl888' Expensès Th8r• were no ItuslÉ8s' expenses paid for th& y88r ended 30th Aprll 2024 norfor thè y&8r6nd8d 30th April 2023. 10 Taxatlon Thè charity is exèmpt from tax on incomè and gains falling wilhin seclion 505 of the Tax& Act 1￿8 or Section 252 of th8 Taxation or ChargeaN8 G8in8 Act 1992 to lh8 8xl8nl that IhÉsè are 8pplied lo ils chafiiablè objects. 18

ASPECT LIVING FOUNDATION NOTES TO THE FINANCIAL STATEMENTS ICONTINUEDI FOR THE YEAR ENDED 30 APRIL 2024 11 Tanglble flxeil ats8èts Tanglbll Ilxèdassèts Plant and Machlnery Computer equlpnwnt Metor vehlcles Total Cost At1 W2023 dibons 42,264 4,Cf2 192,305 91,645 238.631 91.645 Dk8kuals 140,6901 140.6WI AIJO N¥rll 2024 42,264 4,1162 243,260 299,586 OepTeclatlonand iny8lrw*nt A1￿Y2023 Oepieciabon charged inthgy88r Eliminated in re8peclof ilswsd$ A130 April 2024 Canyng an￿Unt A30 Wi12024 8.152 6.822 3,762 56,077 34,211 112,3561 77,932 67.991 41.332 112.3561 98,967 14,974 4,061 27,290 165,328 192,119 A20 Wi12023 24,112 299 136,228 17Qe4Q 12 stock 2023 Stttks 9,857 7.716 Debtor8 2024 2023 knunt$ falllng du• ￿thIn one ￿ar. Trade debtors Prepayment Total dèbtors 38.799 9.381 48,180 38,628 38,628 19

ASPECT LIVING FOUNDATION NOTES ro THE FINANCIAL STATEMENTS ICONTINUEDI FOR THE YEAR ENDED 30 APRIL 2024 14 Credltors.. amounts falllng due wSthln one year 2,Q24 2,023 TaxalKn and soGlal securfty Trade credilus 4,628 45,803 (7031 10,855 60,584 3.512 35,361 277 8.210 47,360 Other creditors cruas and deferred Incim• 15 Movement In funds Balant4411 Mii2022 rè8tyxt4s iyndid Bthc8atl Ir ay2121 re3ourt4S Baantt 31 12024 Ti&Wers gynd&d Re5trKtedtWL&' 1717 42 149,2941 w 2,4 15,(04 14,261 uy)11 (11b11 116 (IT,114 11ty67) I,LW9J (WI IW 45￿0 ,174J8FI 144 T￿lFun￿l 451N 1,211516 $01, Des¢rlptloTh, nalur8 purpose of restrlcted fund8'. MotorVehlcl6 is used for wovlding meals seNce Natlonal lottery communltyfund Is recelv6d forsupporting rural customers ￿th rxe pal(J mBals and wmirvJ w51s forthose arears, petrol, staffing etc Angllan Wottrr fund is reoived lo expe￿Se hol pads MasonlG 15 receDied forwalk In freezer Hospltal to Home Is ra¢èlved for pre pald medL4 &xpendiiufe Wlntèr Hardship Fund is r￿1¥¢￿ f¢r pre paKI mtrals èxpénditurè Descrlptlon, natur8 and purpose of unrestrlcted fund8: General fund represents funds available lo spend al the discretion of the Trusle8s. 20

ASPECT LIVING FOUNDATION NOTES TO THE FINANCIAL STATEMENTS ICONTINUEDI FOR THE YEAR ENDED 30 APRIL 2024 16 Analysls of net assets between funds Unreslrfded Rfrstdcled funds funds Total UnreBtrlded funds Reslrlded I￿n￿8 2024 2124 19),415 ,299 2,174 192,619 167,923 2N,317 2,717 170,610 285,124 cL￿nIa58ets 498,741 501,&)8 452,240 1524 455,784 17 Releted party transacflons Truslee8' r8mun8ratlon and exp8ns8s are slated Sn Nole g. No olherre1aled pariy Irnasactions except slated in Nole 9. Cash genérattrd from opéiatlons 2024 2023 Surpbjs Itythe year 45,844 GaTn on dksposa 0[tar￿b￿ fkxed assets Dw&lalon and Impalmiwl ofiangibfelfrxd assets 15,1561 41,332 14,4801 kknents Inwo[￿r@Captta.. Ilncreasel in St￿kS Ilncreasel in debtors Increase In credit￿$ 12,1411 19481 13.224 Ca$h 8inor•tsd fromopratloni 92,932 11fj,484 19 Oporatlng Lease Commltmonts 2024 2024 2023 2023 Setvlce charge 1,764 4,116 5,880 88rvie• ¢harg• 1,764 5,880 7.644 Rent Rent Within 1 year Wfthln 2-5 years 47,4(K) 110,600 158,000 47,400 158,000 205,400 20 Penslon ¢05ts The pension cosl charge rÈprèsènts tonidbulions payaNé by th8 company to th8 fund and amounted lo £3.22612022- £3,1071. CthlritMJlions lotsling £Nil12023- £Nill were payable lo the fund at the year end and aro In¢lud8d Sn crédilors. 21 uitlmate Controlllng Party Forth8 who18 of the year, th6 charflyw88 under the control of the Trustees 0$ sho%¥n on page fj.