RoglstOTod number: 07660502 Charfty numbgr: 1186831 On My Side (A company limitad by guarant•a) Unaudited Trust••s' report and financial statements For the year ended 30 June 2025
On My Slde IA Company Ilmmed by guarantse) Contents Page Reference and admlnlslratfve detalls of the Company. Its Truste•s and advis•rs Trusteos. r0POrt Ind•p•nd•nt •xamin•rf3 r•port Statement of flnanclal actlvltles Balanc• she•t Stat8mont of ca$h fl¢)ws 10 Notss to the flnanclal statements
On My Slde IA company Ilmltod by guarant9•1 Rgfvience and administrative details of the Company. Its Tru$t••s and advisers For the year end&d 30 June 2025 TrusteeJ Alislair Bailey {appolnted 11 September 20251 Nicholas Bailey David Connolly Nlwla Loach Ivor Carl Revere (resigned 30 September 2024) Jane Elizabeth Chapman {resigned 10 Juty 2025) Johannos William Gott8chalk Company reglstered numb•r 07660502 Charity rogisterod number 1186831 Rtglstered offlcè 16 Cdchester Vale Forest Row East Sussex RH18 5HJ Account•nts Kreston Reeves LLP Springfield House Spnngfiekl Road Horsham Wast Sussax RH122RG Pago 1
On My Side (A Company Ilm5tgd by guarant•el Tru$tg9$' roport For the ye•r ended 30 June 2025 The Trustees presont thelr annual report log&thgr with the financral statements of the Company for the 1 Juty 2024 to 30 June 2025. Th8 Annual r8POrt serves the purposes of both a Trustees, report and a dlrectors. report und8r company law. The Trnslees conflm that the Annual report and financial statements of the charitable company comply Mth the current slalulory requirements, Ihe requirements of the charitsbl8 companrfs goveming document and the provisions of Ihe Slalement of Recommended Practice ISORPI applicable to charities preparing their accounts in accordance with the Financial Reporting Stsndard applicable in the UK an Republic of Ireland (FRS1021 leffective 1 January 2019}. sin Ihg Company qualifies as small under tion 382 of lh9 Companies Act 2006, the Straleglc report required of medium and large companies under the Companies Act 21K)6 {Stralegic RepK)rt and Directors. Reportl Rggulations 2013 has been omitted. 0¢11¥0$ and actlvltl•s . Pollcles and obJecdvè8 The wmpanqs purposes, as set out in ts memorandum of association, are the relief of people bwth reaming disabilities, in particular but not oxclusively through advice and support. by faalilating the provision of supported living accommodatson and through support for their families and c8rer3, and the promotion of social inclusion among people who are excluded from society, or parts of society, Bs a result of leaming disabilibes. During the financial year 8rKling 30 June 2025, the charitYs primary objectives continued lo be supporting people wrth leaming disabilities to live fulfilling lives as indepgn(Jenlly as possible and promoting their social inclusion within the local Communlty. Thosè obj8ctiv8s hav8 b8en delivered principally through the provision of supported ling accommodation in Forest Row and through tho development of communlty-based facllltles and advltles that enable In(Jlvlduals to sociali88, learn skllls, and engage in meanlngful work-relaled and recreational activilies. On My Side also provide5 advice and infonnalion lo Ihe families and carers of those it supports. as well as to other k¥cal peoplg With leaming disabilrties and their families who have sought guidance or assistance. The Trustees have had due regard to the Charity Commission's guidance on public benefft and confim Ihal the charills activities are carried out for the public benefit. Through its work, On My Side seeks not only lo improve opportunibes and outcomes for people with learning disabilities, bul also to enable them to ntribUte actively to their local communrty and to access local services In the same way as rnliSabled people, thereby promoting social inclusion and greater public undèrstanding of leaming disabilities. Achiovements and p•rfornian¢• a. Maln a¢hhvgmgnts of the Company The year gnding 30 June 2025 has bgen one irf SignffjanI progress and str*egic expansion for On My Side. Building on the strong foundations estsblished in previous years, the charity has continued lo corssolidate its services while also making substsnti81 advances in its capacity lo support individuals th learning disabilili&s within Fo1 Row and the surroijnding area. The charty continues to benefit from strong govemance 8rr8ngemants, with an experienced and committed board of trustees providlng oversight and strateglc direction. Trustees bring a wlde range of professlonal s11$ and liv8(l èxperience, supports'ng robust decislon-making and ensuring that the charity remains well gov8rned. nancially responsible, and focused on its charltable misslon. The trustees work closely with the managemènt team, whose professtona118m and dedItIOn continue to be central to the effective delary of services. DuTing the ar. the trustees, management. and stsff held a dedicated strategy day lo reflect on an(J reaffifm the 0 values and philosophy ol On My Side. This process identified Respect, Emp8thy. and Self-actualisalion as central principles underpinning the chariVs approach to support and service delivery. These values inform all aspects of the organisation's work and reflect a mmItrnenI 10 5upporbng individuals lo move towards greater self-actualisation, enabling eath person to become the fullest version of themselves within a supportive and Pagè 2
On My Side A company Ilmltgd by guarantte} Trustees. report Icontlnued) For th• y•ar •ndèd 30 June 2025 hievements and pe•fom)an¢g {¢<bntinu•dl indusive anwronment. Ex nsion of su rted livin vision A mah)r milestone durfng the year has been the acqLsisitlon of a second residential prop8ty, Orlingbury House. This represents a slgnificant slep forward In the charity's expansion of Its supported Ilvlng seNlces and bulld8 on the success of Fairbome House. Orfingbury House has been fully refurbished during the yEar and is now tenanted. The property is situated at the heart of Forest Row and within walking distsnco of Fairborne House, gnabling clo$e operational links befven the homes and facilitating continuity of care antl staffing support. The addition of Odingbury Housg has increased the challws CaPaty to provide high-quality, supported liwng accommodation, albwing more individuals with leaming disabilities to live independenuy within a safe. supportive. and inclusive community s&tb"ng. As a result of the charitls propoty expansion, $laffing levels havo incroased to ensure the contSnued delivery of high-quality support. An A5S1slanl Independent Living Manager role has been introduced to support the Independent LI9 Manager. Strengthening management ¢apacity and operational resilience across both rgsldgnlial settirsgs. Over the year, the number of tsnanls 8UPPOrted by On My Side has increased from four to len, reflecting both the growth of the organisation and Ihe increasing demand for its supported living setvices. Fairbomo House Fairtjome House has continued to provide a stable, nurturing. and supportive home environment for its tenants throughout the year. Staff rém8in available to 88SlSt with all aspects of daity living, including meal preparation, transport, housghold tasks, and omolK)nal support. Communal meals. shared activities. and establish8d routines continu8 to play an important role in fostering a sense of belonging, wellbeing, and mutual support among tenants. The physlcal environment at Fairbome Housg ntinUeS to be well m8intsined. wlh ongoing inve8tmenl to ensure the property remains comfortable. safo, and fit for purpose. The dedicated m88ting room created from the former carport continues lo provide valuable space for stsff rneeting5. planning. and tenant activitios. Hambro Hall Followng a perfod of growth and strategic development, On My Side no lower occupies The Cube. Instsad, Hambro Hall, situated diredy adjacent to the fomier Cub& premises. now serves as the charity's dedicated day cenlre. The premises are held on a ten-year lease from the local parish council. with the option lo extsnd further. providing long-temi stability and a strong fcMJndation for future development. During the year. refurbishment works at Hambro Hall were successfully completèd. These included th9 installation of new tollet facilities, the creation of a managerfs office. and slgnwlcant Interior works to ensure the spa¢* is fiJlty adaptable and fit for purpose. The refurbished laywt now provides a wel¢omlng and flexible environment sultsble for a wide rang& of residenl-led activities. structured workshops. and community events. Hambro Hall playE a central role in supporting skill developrnent, crealivily. and social inclusion. 11 enables the charity lo deliver a broad programme of workshops and events vthile strengthening connections with the wider Forest Row community. The enhanced facilities support Ihe charity's ambition to expand participation. encourage greater community engagemenL and provide a high-qualrty, inclusNe space where individuals with learning disabilities can thrive. Activities have remained certtrod around creative and vocational workshops, induding woothrk, ¢eramics. model making. 8n¢J other Craft-based sessions, with products ¢ontinuing to be sold at local community events. Durlng the year, the charity successfully secured the leas8 for Hambro Hall, a larger premises sriuated dirgdly next to The Cube. This development marks an important step in the evolution of the tharitys community-based Page 3
On My Sld• IA Company Ilmlted by guarantse) Trustg95' report {continued} For thg year ended 30 June 2025 Achievamants and perfornianGg (continugdl services. Since taking on the18ase, rèfurbi8hmenl works have commenced to prepare the building for expanded use as a Learning Disability Resource Centre and community hub. In parallel. enquiries have been mode to Wgalden Di8tri¢t Council regarding Comniunily Infrastrurture Levy I¢ILI funding to support the refvrbishmont and development of the space. Once fully operallonal. Hambro Hall wlll allow On My Slde to expand Its range of workshops and actmties and to open access lo a der sectlon of the communlty. Wlth the development of Hambro Hall, the challty aims to significantly increase the number of membgrs participating in activities deliv9red on the premises, gxtenéing Opportuniti not only to resi¢Jents but also to IndSviduals from the wider ¢ommunlty who 8re seeklng m8aningful engagement, skill development, and social inclusion. The ¢hariWs working modtrl wll evolv8 to support greater inclusion, enabling indlvbduals wth leaming disabilities and other community members to Participate together in workshops. events, and shared leaming opportunities. Planned uses indude creative and practical workshops led by skilled staff, community events. meeting SPaS for local organisations. and the development of a small coffee and retsil area selling goods produced through the charity's workshops. Communi indusion ond gn a amgnt On My Side has continued to place a strong emphasis on soclal inclusion and actwe participation wthin the wid8r community throughout th8 year. Tenants and members are supported to access local shops, cafés, leisure faalitigs. and community activities. helping to build confidence. develop independence, and foster meaningful social connections. Regular social acliwties, Including weekly sodal ovenlngs and group outings, have provide¢J slructure(l yel enjoyable opportunities for individuals lo engage wth others in a supportive environment. Participation in the Forest Row community market has remained an important el8rnent of the chariWs outreach, enabling individuals to showcase and sell Items produced through workshops while dev8loFMng communication skills and confidence through positive interactions with members of the publi¢. Tenants have also cortlnued to benefit from employment and voluntserlng opportunibes thIn local busln8s888, Induding charfty shops in Forest Row and East Grinslèad. These roles pro8 Valuab work experience, encourage responsibllfty. anil support tho dgvelopment of practical and interporson81 skills that conlributs to greater indepèndonca. In addits'on. the charity has aclwety attended local communlty events throughout the year. )$119 information stalls to raise awareness of On My Side and its serviLs. These events have played an important role in extending the chariws reach, slrengthgnirbg local partnerships. and ensuring that informatK)n about supporto living and community4)asgd activities is assIble to residents, organis8tion$, and potgntial bèn&ficiaTies. Lookin ahead Looking ahead, the truslges are confident that the Larily18 well positioned for further sustainable growih. With o resldenlial propertles now fully opgralional and the redevèlopment of Hambfo Hall underway, On My Slde Is entsring a new phase of developm&nt that will svJnthcanUy enhance both its supported living provl8lon and Ils community-based seNIc8s. The ITustees remain committed lo ensuring that all expansion is carefully managed. financially sustainable, and aligned with th8 charitls core purpose. Continued inveslm8nt in staff, facilities. partnerships, and govemance 11 remain central lo supporting individuals wilh leaming disabilities to live fulfilling. independent INes and to be fully in¢luded within their local communty- Paga 4
On My Slde {A company limltod by guarants•) Trustees. report lcontinuedl For the year ended 30 June 2025 Financial rnvi•w a. Golng concern After making appropriats 8nquiri95, the Trustoos havè a reasonable expectation Ihat the Company has adgquatfr Our¢$ lo continu8 in op8rabonal existence for the foreseeable future. For this reason, Ih8y continue to adopt the going concem basis in preparing the financial slalements. Further details regarding the adoption of the going conrn basis can be found in the acwunting policies. b. Rè¥èrvè¥ poll¢y The charitys investments comply the actions identified in our strategic plan which was developed and updated durirvj 2023 and 2024 and further updated in 2025. The strategic plan was developed with the purpose of purchasing a second propety. Ortingbury House. enabling the charity to expand its provision and support whilst continuing to maintain and improve the existing facilities. ¢. Prlnclpal fundlng The principal funding sources for the charity al present are the rents for tenancies and accommodation wthin Fairbome Hous¢ and Ortingbvry House, and the payments mado by tenants for Iheir support. The rents for th8 tenancies held by people with loaming disabilities are paid through housing benefft, and the supp¢Jrt payments ar? funding via direct payments to the tenants Irom the social service departments of their funding authoritie8. Tenants also contribute to the costs of running the house by making payynents from income benefits for Ihoir food, utilities, and transportalion $t$. We have also had some donations and made a modest income from sales of items sold at the local community market which has allctrwed us to eov8r the cost of materials from $8$8lons held at The CubelHambro Hall. d. Loans and mortgage We continue to pay down the mortgage for Fairbome House and have obtained further loans at bon&ficial rates of interest for the purchase of Orfingbury House, as envisaged in the strategic plan. Stru¢turop governanco and manag•mont •. Constituti¢)n On My Slde Is a charttable company limited by guarantee and not h8ving share capltal (Company No. 076605021. It is govgmgd by a Memorandum and Artic18s of Association. There are a minimum of throg tfustfjes and a maxlmum of seven. b. Methods of appolntmont or •ledlon of Trustee8 The current trustees have the power to appoint new trustees and have erKleavour8d to appoint trustees have skills, knowledge. and experience relevant lo tho work of the charity. All members of the board give their time voluntarfly and received no benefts. or payments, from the charity. Pag8 5
On My Sldg (A company Ilmlted by guaranteo) Trustees. report Icontlnuedl For the year ènded 30 June 2Q25 Structuro, govemanc• and management {continu•d) c. Managlng perforniance Managgmenl performanGe Is monltored and approprfale management Informallon 18 regularly provlded to the board and reviewed by them. The charity employs an Independent Living Manager to look after the charws operations on a day-t041ay basis. The Independent LNing Manager, as well as the Assistant Independent Living Manager meet regularly wth the Chair of th8 charity and provide a witten report al all Board meetings. There is also a regular financial report to 8n8ure the Truste88 are conversant wlth the balance of Income and expenditurg by the charity. d. Flnandal rlsk management The Trustees have assessed the major risks to which the Company is exposed, in parbcular those related to the operations and finances of the Company, and are satisfied that systems and procedures are in place to mitigate gXPOsure to the major risks. Stat•m•nt of Trnsts•s' r•sponslbllltl•s The Trustees (who are also the dlrectors of the Company for the purposes of eompany lawl are responslble for preparing the Trustees, report and the financial slalements in accordancg with applicable law and United Kingdom Accounting Standards {United Kingdom Generally Accepted Accounting Practice). Company law requires the Trustees to prepare flnanclal ststements for each financial . Under Gompany law. Ihe Trustees rnusl not approve the finanaal statements unless they are satisfied that they give 8 true and f8ir view of the stale of affairs of the Company and of its inwming resources and application of sOUrces, inclu(ling rts income and expenditure. for that period. In preparing Ihasg financial stalemenls, the Trustees are reqUId to.. Sglecl Suitable aecountlng pollcies and then apply them conslslenly. observe the methods and principles of the Charities SORP IFRS 102),. make judgments an¢J accounting astimales that are reasonable and prudent- slate whether appll¢ablo UK Accounting Stsndards IFRS 1021 have been followad. subject to any rFl8terlal departures dlsclosed and explained in the flnanclal ststemonts. prepare the financial statements on the going concern basis unless it is inapproprlale to presume that Ihe Company will continue in business. The Trustees are responsible for keeping adequate accounting records that are $uffici*nt to show arKI explain the Compan$ transactions and disclose with reasonable auracY al any time the finanual position of the Cornpany and enable them to ansure that the finanual slatements comply wlh the Companies Act 2006. They are also responsible for safeguarding the #ssets of the Company and hence ft)r taking reasonable steps for the preventK)n and detedion of fraud and other irregulariknes. Approved by order of tha members of th8 bo8r(l of Trustees and signed on thelr b8haW by. Nl¢o1 Trustee Date.. 23 Marth 2026 Page 6
On My Sld• (A Company Ilmlt•d by guarante•l Indendant axamlnerfs report For th• yoar •nd•d 30 Jun• 2025 Independent examlnerfs rnport to Iho Truste•s of On My S5de IYh• C¢)mpany'l I report to the charity Twstge$ on my oxamination of the accounts of the Company for the year ended 30 June 2025. Responslbllttlos and ba815 of report As the Trustees ol the Company {and its direotors for the purposes of company you are responsible for the proparalion of the accounts in accordance %wth the requirements ol the Companies Act 2006 Ilhe 2006 Ad). Having satisf*d myself that the accounts of the Company are not required to be audited under Part 16 of the 2006 Act and are eligibbe for independent examination, I report in respect of my examination of the Company's accounts carrfed out under Section 145 of the Chartties Act 2011 (Ihe 2011 ACVI. In Carng out my examinatlon I have followed the Directions given by the Charity Commlsslon tjnder sg¢tion 145151{bl of the 2011 Act. Independent eXamin•S stat•m•nt Since the Companls gross income exceeded £250,000 your examiner must be a member of a body listed in section 145 of the 2011 ACL I confimi thal l am qualified to undertake the examination becau88 l am a member of ICAEW, which is one of the listed bodles. I have Completed my examination. I confimi that no matters have come to my attention in connectlon wfth Ihe examination giving me causo to lI8ve. accounling records were not kept in resp1 of Ihg C¢)mpany as requlred by seGllon 386 of tho 2006 A or the acwunts do not accord with those records: or the accounts do not comply wth the accounting requirements of section 396 of tha 2008 Act othar than any requlrement that accounts give a 'lrue and fair, vigw which is not a mattar ¢onsidor&d as part of an Independent examlnalion., or the accounts have not been prepared in accoTdanc8 With the methr)ds and principles of the Stslement of Rècommended Practice for accounting and repor1ing by charftles lapplicabl8 to charllles preparong Ihelr accounts in accordance vlth the Flnanclal Reporting Standard ap1¢able in the UK and Republic of Ireland {FRS 102)]. I have no concems and have come across no other matters in connection with Ihg examinatton to which attentwjn should be drawn in this report in order lo enable a proper understsnding of the accL)unls to be reached. This report is made solely to the Companls Trustees, as a body. in accordance wth Part 4 of the Charlltes IA¢counts and Reports} Regulations 2008. My work has been undertaken so that I might slate to the Companls Trustses those matters l am required lo stale lo thern in an Irxlependent examinerfs report and for no other purpose. To the fullest extent permitted by law, I do nol a¢¢epl or assume responsibility to anyone other than the Company and the Companl8 Trustees as a body. for my work or for this report. Signed.. Dated.. 23 March 2026 Jam8$ Peach, FCA Krèston Ragvos LLP, Springfield House, Springfield Road. Horsham. West Sussex, RH12 2RG Page 7
On My Slde (A company Ilmlted by guarantge) Stat8rn•nt of financial a¢tiviti•s {in¢orporatlng Incom• and expendllur• account) For the year ended 30 June 2025 Unrestrlcted funds 2025 Total funds 2025 Total fvnds 2024 No¢¢ In¢om• from: Donations and18gacies Charitable activities Invgstmgnts 17.224 625,088 2,071 17.224 625.088 2,071 467,731 1.084 Total In¢ome 644,383 644,383 469,863 Expendlture on., Charitable 8clivities 432.690 432.690 322,072 Total expenditure 432.690 432,690 322,072 Not mov•ment in fund$ 211.693 211.693 147,791 Rg¢onclllatlon of funds- Total fvnds brought forward Nel movement in funds 548,059 211.693 548,059 211.693 40LI,268 147,791 Total funds carrlod forlvard 759,752 759,752 548,059 The Statsmenl of financial 8cllvSlles includos all gains arKI losses recognised in the Jear. The noles on p8ge$ 11 to 22 form part of these finanrial statements. Page 8
On My Sld• (A company Ilmited by guarantso) Roglstered numb8r: 07660502 Balan¢• sh••t Ats at 30 Jun• 2025 2025 2024 Nota Fixed a58ets Tangible assets 11 1,924,308 818,267 1,924.308 818.267 Current assets Dgbtors Cash at bank and in hand 12 76.780 141.904 46,238 169,528 218.684 215,766 Cre(litors: amounts falling duo withln one year 13 (73,773 {55,113) Net cucr•nt assots 144911 160.653 Total aJ*ets less current liabiliti•¥ 2,069319 978,920 Creditors.. amunls falling due after mor Ihan ono ygar 14 {1.309A67) {430,861) Total n•t a$s•ts 759.752 548,059 Charlty funds Unrestrict8d funds 759,752 548.059 Total funds 759.752 548.059 The Company was entitled to exemptK)n from audit under s8rtion 477 of the Companies Act 2006. Thg members hav6 not r8quired the company to obtain an audlt for the year In question In accordano wilh sedion 476 of Companies Acl 2006. The Trustees acknowledge their responsibilities for complying wilh the requirements of the Act with respect lo accountlng records and preparation of financial statements. The financial slalements havg been prepared in accordance with the provisions applicable lo entiligs subject lo the small companies regime. The financial statements Wore approved and authorised for issue by the Trust8es and signed on their behalf by. Nl¢ Truslo9 Date: 23 Marth 2026 Th8 notes on pages 11 to 22 form part of these financial statgm8nl5. Pago 9
On My Slde IA ci>mpany Ilmhed by guarant88) ststement of cash flows For tho yoar gndod 30 June 202S 2025 2024 Cash flow$ from oporatlng a¢tMtI8s Net cash used In opeTallng actfvllles 198.848 148,030 Cash flows from inv•sting aGtivitie$ Dividends, interests and rents from investments Purthasg oftangible fixed assets 2,071 {1.106.162) 1.084 {35,180J N•t ¢ash used In Investlng actlvltles 11.104.091) 134,096) Cash flows from financlng actlvltlo$ Cash Inflows from new borrowing Repayments of borrowing 926.250 (46.631} (42,7691 Net cash provided byllused in) flnanclng activities 879.619 (42,769) Change In ush and cash gquivalents In y•ar Cash and cash equivalents at the beginnSng of the year (27.624} 169,528 71.165 98.363 Cash and cash oqulvahnts at tho end of th• year 141,904 169.528 The rt05 on pages 1110 22 form part of these finaw81 statements Page 10
On My Sld• IA ¢ompany Ilmltsd by guarantsol Not•s to th• financial $tatements For th• yaar ended 30 June 2025 G•noral Infom)atlon On My Side Limited is an inwrporatad charty registered with the Charity Commission in England and Wales. The registered office address is 16 Colchester Vale, Forest Row. England, RH18 5HJ. The companlg registered number 18 07660502 and its charity number is 1186831. The company was granted charltable slatus by Ihe Charity Commission on 9 Decgmber 2019. The company is limited by guarantee. The members of the Company are tho Trustees named on p8ge 1. Accountlng pollclos 2.1 8a$is of weparatlon of 1Snanclal statements The financial statements have been prepared in accordance with the Charities SORP IFRS 1021- Accounllng and Reporting by Charities.. Statement of Recommended Practi applicable to charities preparing their accounts in aordanCe wlth the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021 leffective 1 January 20191. the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021 and th8 Companies Act 2006. On My Side meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unl8$s oth9nls9 stated in the relevant accounting policy. The financial statements are presentod in Stgrling and roundgd to the nearest £1. 2.2 Golng concorn The Trustges have considered th8t the (*arity will continue to operate for the foreseeable future and be able to 58tt18 all liabilslies as they fall due. and is a golng Concern. 2.3 Income l income is recognised once the Company has entitlement to the income. it is probable that the income will be received and the amount of income receivable can ba measurgd reli8bty. The recognition of income from legacie$ 1$ dependent on establishing enti&Ment, the probability of recelpt and the abilty lo estimat8 wth sufficient 8¢¢ur8¢y the arnounl r1vable. Evid8nc8 of enliuement to a legacy exists when thg Company has sufficient èvidence that a gift has been lefl to them Ilhrough knowledga of th8 8XiStence of a valid will and the death of the benefactor) and the executor is satisfied that the property in question will not bg required lo satisfy claims in the estate. Receipt of a legacy must be re¢ognisgd when it is probable that11 will be received 8nd the fair valug of the amount recelvable. which will generally be the expeded cash amount to be distributod to th Company, Izn be reliably measured. Income tsx recoverable in relation to investment income is rets)gnised * the time the invoslment income is rec8ivabl&. Donations are recognised when the charity has been noltfied in writing of both the amount and 8etUem6nl date. Page11
On My Slda (A company Ilmlt•d by guarant••} Notes to the financial statements For the year •nded 30 June 2025 Accountlng pollcles {contlnuod) 2.4 Expendlture Expenditure is rewnlsed once there is a legal or constructive obligation to transfer economic benefft to a third party, it is probable that a transfèr of economic b8n8fits will be required in settlement and the amount of the [lIgatiOn can be measured rellably. Expgndilur9 is classified by activity. The costs of each activty are made up of Ihe total of direct ¢osts and shared costs, including support costs Invo0 in undertaking eath activity- Direct costs attributable lo 8 single activity are allocated diredy lo that activity. Shar8d costs which contribute lo more than one aclivity and support costs which are not attribLrtabl8 lo a slngle actlvity are apportioned betsveen those activities on a basls consistent the us& of resourc8s. Central staff cosls are allocated on the basis of Img spent. and dgpreoialion charges allocated on the portlon of the asset's uso. Expenditure on charitable activities is incurred on directty undertaking the advffjes which further the Companys objectives. as well as any assoryaled support C08ts. All expenditure is indusive of irrecov6rabl6 VAT. 2.5 Intsrest re¢glvablo Interest on funds held on deposit is included when receivable and the amount can be measured reliably by the Company., this ts normally upon notification of the interest paid or payable by the Insl1u0n with whom the funds are depo$ltgd. 2.6 Taxation The Company is ¢onsidere(I to pass th8 tests set out in Pardgraph 1 Schedule 6 of the Financg A 2010 and therefore it meèts the definition of a charitsble company for UK corporation tax purpos&s. Accordingty. the Company is polenlialty exempt from taxation in respect of income or capital gains received wthin categories covered by Chapter 3 Part 11 of Ihg Corporation Tax Act 2010 or Section 256 of the Taxation of Charggable Gains Act 1992, to the extent that $u¢h Income or gains are aKplied exclusively to ch8ritsbbe purposes. 2.7 Tanglble flxed a8s•ts and d•preGlatlon Tangible flxed assets are cathlised and recognised when future economlc beneffts are probable and the LTht or value of the asset can be measured reliabty- Tangible fixed assets are initialty recognised at cost. After recognitn. under the }$1 model, tsngible fixe(J assets are measure¢Y at cost less accumulated depreryabon and any accumulated impairment 105ses. All costs incurred to bring a tsngible fixed asset into its intended working condition should be included in the measurement of cost. Page 12
On My Side (A Company Ilmlt•d by guarant•o1 N¢te$ lo th• financial statements For th• yèar •nd•d 30 June 2025 Accountlng pollcles (contlnuod) 2.7 Tangible fixed asststs and d•prn¢latlon l¢ontlnu•dl Depwlafjon 1$ charged so as to allocate the cost of taroible fixed assets less their residual value over their estimated useful lives, uslng the 8traigh141ne method. Depreciation is provided on Ihe following basis= Freehold propety Plant and m8chlnery Motor vehicles Computer equipment No depreciation 330A straight line 25% straight line 33% straight line The assets, residual values, useful lives and depreciation methods aro rgviewed. and adjusted prospe¢tively if 8ppropri8te, or if there is an indication of a slgnificant change since th8 last rgporting date. The Trustee's consider that the residual value of the freohold property is atlgast equal to the historic sl and thergfore no dgpre(#ation is charged on the freehold property. 2.8 D*btors Trdde and other debtors are recognisad at the settlement amount after any trade discount offered. PrepanentS are valued al the amount prepaid net ol any trade discounts due. 2.9 Cash at bank and In hand Cash al bank and in hand includes cash and short-lerm highly liquid investments wlh a short maturity of three months or less from the date of acqulsition or opening of the deposit or similar a¢¢ounL 2.10 Llabllltlos and provlslons Uabllili&s are recognised when there is an obligalion al the Balance sheet dale os a result of a past event, il is probable that a transfer of &conomlc b9n&fft will ba roquirad In $gttl$mgn( and thg amount of tho settlemont can be estimated rellably. Liabilities are recognised at the amount that the Company antlclpate8 It will pay to settle th8 debt or the amount il has received as advanced payments for the goods or services it musl provide. Provisions are mgasured al th& best estimate of the amounts required to settle the obligation. Where the effect of the time value of money is material, the provision is based on the present value of those amounts. discounted at Ihe pre-tax discount rate that reflects the risks specific to the liability. The unwinding of the discounl is recognised in the Ststemenl of financial activities as a finance cost. 2.11 Financial Instrum•nts The Company only has financial assets and finanaal liabilities of a kind that qualrfy as basic financial instrument5. Basic financial Instruments are inthally recognised al transaction value and subsequently measured at their settment value with th8 exoeplion of bank bans which are subsequently measured at artised cost using th8 effoctivo Int6r08t mèthod. Page 13
On My Slde {A Company Ilmltad by guarant••) Notes to the financial $tstsments For the year ended 30 June 2025 Accounting pollcl•s {¢ontlnued) 2.12 Finance leases and hlre purchase Assets obtained under hire purchase contracts and finance leases are capitalised as tangible fixed assets. Assets acquired by finance lease are deprecialed over the shorter of the lease term and their useful lives. Assets acquired by hire purchase are depreaaled Dver their useful lives. Finan leases are those where substantially all of the benefits and risks of ownership are assumed by the Company. Obligations under such agreements are inclu(Jed in creditors. nel of the finance charge allocated to future periods. Thè finance 818menl of the rental payment is charged to thg Statement of finanGlal activities so as to produce a constant periodic rale of charg& on the net obllgatknn outstanding in each pariod. 2.13 Pen8lons The Company operates a defined contribution pension scheme and the pension charge represents the amounts payable by the Company to the fund in respect of the year. 2.14 Fund accountlng General funds are unrestricted funds which are availab for usg at the discretion of the Trustees in furtherance of the general objectives of the Company and which have not bo8n designated for other purposes. In¢omg from donations and lega¢l•s Unrestricted funds 2025 Total funds 2025 Total funds 2024 Donations 1.543 15.681 Grants 15,681 17,224 17,224 1.048 Pa 14
On My Sld• IA company limit•d by gu¥rants•l Not•$ to the financlal stalem•nts For the yoar •ndgd 30 June 2025 Income from charltsble actlvftlos Vnr•$lrl¢tsd funds 2025 Total nds 2025 Total funds 2024 Inwme from charitable activities - Provision of support fc disabled people Income from charitable acuvities - Provlslon of supportefj accommodation 520,802 520,802 386,196 104.286 104,286 81,535 625,088 625.088 467,731 Investment incomo Unre$trl¢tod funds 2025 Totsl funds 2025 Total funds 2024 Investment income 2.071 2,071 Analysis of •xpenditure on CrItab a¢tivMles Summary by fund typ• Unrestricted funds 2025 Total 2025 Total 2024 Promslon of 8UPPC*t for disabled pwpl8 432,690 432,690 322.072 Page 15
On My Slde (A company Ilmlt•d by guarantsgl Notes to thg financial statoments For lh• year ènded 30 June 2025 Analysls of oxwnditurn by a¢tlvltles A¢tivilies und¢rtak¢n dlrectty 2025 Support ¢osts 2025 Total lunds 2025 Total fvnds 2024 Provision of support for disabled people 29.042 403.648 432.690 322,072 Total 2024 30.273 291.799 322,072 Analys1$ of dlrfrct Provision of support for dl$ablgd p•oplè 2025 Total funds 2025 Total fvnds 2024 Direct cost 29,042 29,042 30,273 Page 16
On My Sld? (A ¢ompany Ilmlt•d by guarantee) Notes to the fin8n¢lal statsmonts For the year ended 30 Jun• 2025 Analysls of expendlture by activiti9$ (continuod) atysls of support costs Provision of supportfor disabled people 2025 Total fund$ 2025 Total funds 2024 Staff costs Depreciation staff training Rent and rates Power, light and heat Propoty repairs and malntenance Insurance Computer running costs Motor running expenses Tr8vo1 expensgs Postage, courfer and delivery charges Legal and professional f88S unlan¢y Bad dabts 257,959 121 3.254 9,349 11,073 31,266 9,143 2,850 2,324 1,634 723 257,959 121 3.254 9,349 11,073 31,206 9.143 2.850 2.324 1.634 723 5,961 13.782 4,238 120 3.909 1,380 5,731 38,831 180.960 10,041 6,673 40.169 7,129 1,712 3,442 328 481 5,961 13,782 4,238 120 5,467 12,051 Bank ¢horges T81gwmmunications Entertaining Sundry expenses Int•mst paid 105 2,331 1,162 2,906 13.625 5.731 38.831 403.648 403.648 291,799 Independent examln•rfs r•mun•ration The independent examineVs Temuneralon amounts to an Independent examiner fee of £3.00012024 - £3,0(M)). Page 17
On My Sld• (A company limited by guarantee) No¢e$ to tha Ilnanclal statsments For tho year ended 30 Jung 2025 staff costs 2025 2024 Wages and salaries Social security costs Conlribulion to defined contribution penslon schemes 242.431 11,855 3.673 170,299 7.956 2,705 257,959 180.0 The average number of persons employed by Ihe Company durtng the year was as follows: 2025 No. 2024 No. Employ88S 15 No employee received remuneration amounting to more than £60,¢Y)O in either yaar. The key management personnel of the charity comprise of the Trustees. 10. Truslo9$' rgmuneralion and oxponses During the year, no Twstees rec81ved any remuneration or other benefits12024 - £NIL}. During th9 year ended 30 June 2025. travelling expenses totalling £54 were pald directly to 1 Trustee 12024 - £54 paid to 1 Trust881. Page 18
On My Side IA company limiltd by guar•nl••) Notes to tho financial statements For th• y•ar •nd•d 30 June 2025 11. Tangibl• fixed assots Frgghold Plant and prortY machlnory Motor v•hiclos Computor •quipment Tolal Cost or valuation At 1 July 2024 Additsons 618.146 1.106.162 3.057 23.139 4745 849.087 1.106.162 AI 30 June 2025 1.924.308 3,057 23.139 4.745 1.955,249 Dèprèclatlon Al 1 July 2024 Charge for th8 year 2.936 121 23.139 4,745 30,820 121 At 30 June 2025 3.057 23,139 4,745 30.941 N•t book valu• At 30 June 2025 1.924.308 1.924.308 At 30 June 2024 818,146 121 818.267 12. Debtors 2025 2024 Duo within on• y•ar Resident debtors Prepayments and accrued income 42.599 34,181 31.861 14.377 76.780 46,238 Page 19
On My Sldg IA company Ilmited by gu•rant••l Not•$ to th• flnan¢lal Statements For the year ended 30 June 2025 13. Credltors: Amounts falllng duo wRhin on• y•ar 2025 2024 Bank overdrafts Bank loans Other loans Trade cltOrS Olher taxatlon and social securfty Other creditors AcGruals and deferred income 1.974 44,910 1,180 43.897 8,783 4,723 2,280 8,258 1.352 1.623 7,061 73,773 55.113 The bank loan and other loans are secured agalnst a charge on the prOpeleS. 14. Creditors: Amounts falling due after more than OM year 2025 2024 Bank Other loans 386.061 923.406 430,861 1.309.467 430,861 The bank loan and other loans are secured against a tharge on the prOpeeS. Page 20
On My Slde IA company Ilmited by guarante•) Notss to the flnanclal statements For th• y•ar •nd•d 30 Jun• 2025 15. Summary offunds Summary of funds - rrent year Balance at 30 Jun• 2025 Balance at 1 Juty 2024 Income Exp•ndllurè Goneral fvnds 548.059 644,383 1432,690 759,752 Summary of funds - prfor year Balan al 30 June 2024 Balanc8 8t 1 July 2023 Income ExpgrKliturg General fund$ 400.268 469,863 {322,072J 548,059 16. Reconclllatlon ol net mov•m•nt In funds to Mt cash flow from operatlng actmtles 2025 2024 Net income for the year la8 per Statement of Flnanclal Actlvkles} 211,693 147,791 AdJustmont$ for: DeprecAation charges Dividends. intoresls and rents from Investments D8cw$&llincr&a$g1 in debtors Incr8asolldecrease} in credllors (2.071) (30,542) 17,647 11,084} 3,021 12,607) Net cash provid•d by op•ratlng a¢tlvltl•$ 196,848 148,030 17. Analysis of cash and ¢•$h •qulval•nts 2025 2024 Cash in hand 141,904 169,528 Total ¢ash and cash equivalents 141.904 169.528 Page 21
On My Slde (A ¢<xnpany limited by guarantsel Not•s to thé financial statèm•nts For the year ended 30 Jung 2025 18. Anatysi$ of changes in nel dobt At 1 July 2024 Gash IIOTMS AI 30 June 2025 Cash at bank and in hand 169,528 (27.624} 141,904 11,1801 17941 {1.974) 144,8581 (3,8581 (48,716) 1430.8611 1878.6061 (1.309.46T) Bank overdrafts rePaYae on demarKI Debt due wthin 1 year Debt due after 1 year {307,3711 {910.8821 (1.218.253) 19. Pgnsion commltments The Charity operates a defined contribulion penslon scheme. The assets of the scheme are held 8eparatety from those of the group in an independentty 8dminSslered fvnd. Thg pension cosl charge represents contributions payable by th8 chartly to the fund 8nd amounted to £3,673 12024 - £2,705). Contributions lotalllng £1,319 {2024 - £6621 wore payable to the fund 81 the balance sheet date and are included in other credllors. 20. Operatlngloase commltm•nts AI 30 June 2025 the Company had commitments lo make future minimum lease payments under non- cancellable operating18as8s as follows-. 2025 2024 Not later than 1 year Later than 1 year and not later than 5 years Later than 5 years 4.800 38.400 43.200 5.200 5.633 86.400 10,833 21. Relatsd party transactlon8 Three of the trustaes have close family who ar8 rasidents in the house. AccommodaOn and seiceS are provided on an arm's length basis and on the sam8 temis as other residents. The trustees involved do not lake part in any decisions which might lead lo a conflict of interest. Pag• 22