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2025-06-30-accounts

ANNUAL REPORT

Encouraging people of all abilities to enjoy mixing, in places where we’re all valued equally 2024-2025

Registered Charity Number: 1190354

People with and without learning disabilities

Working together

To create more inclusive communities

QUICK GLOSSARY

– WAVEmakers WAVEmakers is the shorthand we use for anyone who feels motivated to create or support more genuinely inclusive social or worship places in their community.

WAVE Mixed-Ability Team - those who run our regular worship or social gatherings, or communities who help to run mixed-ability taster events.

Customers/visitors - ad hoc visitors who ‘drop-in’ to WAVE activities e.g., WAVE Cafe customers/visitors.

Members - those who regularly participate in WAVE groups and activities.

table of CONTENTS

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Introduction from our Chair of Trustees Theory of Change Our story so far Our team Our activities, reach and impact Our plans for July 2025 to June 2026 Governance & Financial Summary

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INTRODUCTION FROM OUR CHAIR OF TRUSTEES

D ear Friend,

This was a challenging year for WAVE, which started full of hope and delivered some highs and lows, but overall, a year of learning and encouraging growth, just not quite the growth we had hoped for!

The only recruitment planned is for a part-time staff member to oversee our Mixed Ability Team.

We planned to invest our funds – built up from our loyal supporters, a great FUNdraiser in the previous year and a generous Foundation – in more staff to move from a volunteer-led team to one led by a paid CEO, who was recruited in August 2024. The new CEO’s focus was to drive growth of the WAVEmaker network and secure the charity financially. Operational processes were streamlined, but limited progress was made in growing awareness and building our network.

Despite the staff setback we ran two central London taster events. Both events brought new people into the WAVE network, but they were also a chance for volunteers, Trustees, WAVEmakers and Groups members across London to get involved.

We were able to launch a short fundraising campaign that generated support with several one-off gifts to secure our finances towards the end of the year.

No new grant funding was secured to cover our increased salary costs, so we had to make a difficult decision; the CEO left in May. Bernice, our CoFounder, stepped back in to support the staff to operate as a self-managing team. This has proven to be an effective and financially sustainable approach; we will continue to monitor its feasibility.

Combined with the reduced staff costs, we ended the year in a good financial position. We also recognised the need to renew and refresh our board of Trustees and were blessed to welcome three new trustees.

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INTRODUCTION FROM OUR CHAIR OF TRUSTEES

The key lessons from 2024/25 were:

Looking back, it was a challenging year, but we face the coming year with renewed optimism, a refreshed board, a stronger self-managing team, a secure financial basis, a small but loyal set of supporters and signs of growth in our WAVEmaker network. Growth built on the ongoing brilliant work of our Groups across the UK, delivering mixed ability opportunities to many, which is making a difference in so many people's lives.

Ian

Ian Hardie Chair of the Board of Trustees

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OUR THEORY OF CHANGE

The WAVE approach is that everyone should have the chance to join in with community life and be valued equally. We avoid terms like ‘service users’ or ‘volunteers’. For us it’s all about doing things with, not for, each other.

When we do this, everyone benefits:

Friendships are built

WHAT WE DO Run fun events Share stories Help start groups Promote our ‘with not for’ approach

----- Start of picture text -----
WHAT HAPENS NEXT?
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People learn about Feel confident Get involved Start groups inclusion

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WHAT CHANGES?
----- End of picture text -----

Friendships form More understanding Less fear & stigma Belonging THE BIG DIFFERENCE

Positive attitudes Connected communities Greater inclusion Fairer society around learning disability

OUR STORY SO FAR

Our Mission WAVE for Change works with individuals, churches, and other organisations to create more genuinely inclusive places in the heart of communities, where people with and without learning disabilities can enjoy mixing together, doing things With Not For each other.

WHat We Do

We share our story to raise awareness of the need for and benefits of mixed ability social and worship spaces through events and media platforms.

We inspire and support others to adopt our We’re All Valued Equally ethos to start regular inclusive initiatives, including through our WAVEmaker network.

We have seen how individuals and communities are positively changed through engagement with enjoyable mixed-ability worship or social activities & we want to encourage others to join in.

We show our ethos in action, working with mixed-ability teams to bring people with and without learning disabilities together at our taster events.

Why our work is needed

OUR WAVEMAKER GROUPS 16 groups

Research shows that mixed-ability social interactions help to overcome anxiety and lack of confidence around people who are ‘different’ to us

Most people currently have little or no experience of mixing with individuals of different abilities because there are few places in communities that make this easy to do – people with a learning disability can be as anxious about this as those without

The majority of adults with and without learning disabilities are, however, open to the idea of joining in with mixedability activities – we need more places in communities that do this.

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TEAM

There are 160 WAVEmakers and mixed-ability team members

MIXED-ABILITIES

28% of team members have a learning disability

PARTICIPANTS

505 people attending each month

ATTENDEES

36% of attendees have a learning disability

CONNECTIONS

1171 mixed-ability connections happening each month

OUR GROWTH:

Connections being made at WAVE each month

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OUR TEAM

This year included significant staffing changes, which proved both challenging and instructive. We appointed a new CEO in August 2024 who made progress around streamlining our operational processes. Unfortunately, in the current difficult funding climate, no new grant funding was secured to cover salary and the Director’s contract had to be terminated. Our Co-Founder, Bernice, stepped in to support remaining staff to move towards operating as self-managing team at this time, which has since proven to be an effective and financially sustainable approach. The intention is to continue to monitor the longer-term feasibility of this structure.

The Wave for Change team, Trustees and family members, summer 2025.

One potential WAVEmaker asked us whether we consider ourselves to be ‘a family to be nourished or an organisation that needs to be grown?’ This question has helped us as we went into a period of organisational discernment.

Carolyn

The WAVE for Change staff team consists of our Relationships Manager, Carolyn , and Operations Manager, Sophia Jane, supported by a dedicated team of Trustees and Mixed-Ability Team members. In June 2025, Carolyn announced that she would be leaving at the end of the summer to work for a major

learning disability charity, but would continue to support WAVE as part of the Mixed-Ability Team. We wish her the best of luck in this exciting new chapter!

Sophia Jane

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OUR ACTIVITIES, REACH AND IMPACT

Over the past year, WAVE for Change has continued to strengthen and deepen our work of creating mixed-ability places across the UK. Through our WAVEmaker groups, events and forums, we have supported meaningful, ongoing connections between people with and without learning disabilities, rooted in our “with not for” ethos.

“Sometimes people don’t understand my disability or the way I am. For example, I’ve noticed children giggling at me, and I’ve thought, ‘Why are they laughing?’ I know they are just children, but it can still make me feel a bit down. I know I’m beautiful, even if others don’t always see me that way. With WAVE I feel comfortable, included, and just like myself. I’m an artist — a patternist — and I even made this postcard for WAVE! I get involved in different projects and have so much fun!’ – MIxed-Ability Team Member

Growing Mixed-Ability Connections 1

Two new groups joined the networking, bringing the total of WAVEmaker groups across the UK to 16.

28% of mixed-ability team members have a learning disability, reflecting our commitment to shared leadership and participation.

An average of 1,171 mixed-ability connections took place each month through regular group activities.

These figures represent more than participation; they reflect sustained, relational spaces where people are known, valued and able to contribute as equals.

A key learning for us is that depth of relationship matters more than just scale. Strong, well-supported connections between people, churches, communities and partners create more impact than simply increasing the number of WAVEmakers.

Volunteers contributed more than 135 hours of their time each week to support WAVE activities. That’s worth about £86,000 per year if they were paid minimum wage!

We are seeing real growth and impact where we are able to offer contextappropriate support to authentic mixedability places and teams.

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Promoting our We’re All Valued Equally ethos 2

Our mixed-ability team delivered a number of taster events designed to help others to hold truly inclusive events and groups.

Our hope is to inspire, encourage, and enable others to set up groups of all kinds where we participate as equals, have fun, and break down social barriers.

DRAMA TASTER

On 27th August 2024, we held a drama taster event in St Anne’s Church, Soho. Rachael Black from Go Live Theatre Projects facilitated the event. Rachael is an experienced drama teacher and director and holds mixed ability groups of her own. The event showcased what a truly inclusive and accessible group could be, and we also had a lot of fun together!

Twenty-two people came to the event, with equal numbers of people with and without learning disabilities. It was the first time that 16 of the attendees had come to a WAVE event. Everyone who attended was fully engaged in the games and activities, and attendees received handouts of accessible activities to try with their own groups and friends. Lunch was provided, enabling everyone to chat further and find out more about each other.

BOWLING

Everyone said that it was a lot of fun, and that it was great to not have any barriers to participating in each of the activities.

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BOWLING

In April 2025, we held a social bowling and pizza event for our Mixed-Ability Team, both to thank them for all of their hard work at our different events and to give them an opportunity to come together and get to know each other more. And, of course, to have some fun! Congratulations to Darrell who was our ‘King Pin’ at bowling!

A TASTE OF WAVE IN THE FRENCH CHURCH, SOHO SQUARE

In October 2024, our mixed-ability team made another trip to Soho, this time to take part in ‘A Taste of Wave’ afternoon at the French Church in Soho Square.

Our WAVEmakers who attended said that this event boosted their sense of belonging in the WAVE for Change movement. We also received positive feedback from participants, including first-timers to mixedability gatherings, and were encouraged by the positive interest shown by people who were passing by. We also made an important connection with the Church of England’s Disability Task Group lead.

In December 2024, WAVE co-founder Celia Webster was recognised in the New Year’s Honours List with a British Empire Medal, acknowledging her longstanding contribution to inclusive community-building.

Celia founded WAVE’s Challenge Group in Muswell Hill after struggling to find spaces where her daughter with a learning disability could mix easily with other children, and where parents could support one another. The group has since become a lifeline for many families, offering a welcoming environment during periods of adjustment and change. Celia said:

“I am accepting the award on behalf of the Challenge Group team and the wider WAVE for Change community, and I hope it encourages others to set up similar groups in more parts of the country.”

We are proud to see Celia’s work – and WAVE’s values – recognised in this way, and we hope it inspires the creation of more inclusive spaces nationwide.

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Supporting WAVEmakers 3

“WAVE in a Box helped us not reinvent the wheel. The framework isn’t prescriptive – we were able to adapt it to our members’ needs.”

– WAVE Little Ilford

“The nature of pioneering is lonely. Being part of WAVE means knowing you’re not on your own – someone’s been there before.”

– WAVE Ipswich

We continued to support WAVEmakers through our programme of forums, holding three WAVEmaker forums during the year. These spaces enable peer learning, encouragement and shared problem-solving, reducing the isolation often experienced by those pioneering inclusive work in their communities.

Feedback consistently highlights the value of being part of a wider movement, rather than working alone.

The WAVE Darlington Café team

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Being a WAVEmaker made us feel that we belong, that we are not on our own. It didn’t feel like a constraint – it made it clear that we are part of a national group working for inclusion, which also gave us credibility.

– WAVE Darlington

IMPACT MONITORING

Each summer, we contact our WAVEmakers to monitor their progress. Two new groups joined this year, bringing our total number of WAVEmaker groups to 16! Growing our WAVEmaker community is an important part of our mission, and we received 16 enquiries from groups that are interested in joining WAVE.

We surveyed one WAVEmaker in each team and were able to have detailed conversations (over and above the survey) with twelve WAVEmakers.

Half felt that it was going ‘better than expected’ One felt it was going somewhere between ‘better than expected’ and ‘steadily OK’

Five said that it was going ‘steadily OK’

One group said that it was ‘Not going as well as I hoped.’ This group was new, and it was taking more time to set up than they had hoped. Our group in Great Yarmouth has paused, owing to illness. The group in Hull stopped after the vicar left. The main issues identified were attracting new members and publicising their news. There is also a greater need for support to start and grow mixed-ability teams, and a related issue of succession planning.

“It’s been a way of growing in confidence – it’s a triumph that our group is up and running.”

– WAVE Church Mill Hill

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What We Learned 4 Working in a way that is truly ‘with, not for’ takes time. While our ambition was to further expand the mixed-ability team and revitalise WAVE in a Box during the year, progress in these areas was paused due to staffing changes and organisational transition. This has reinforced the importance of building capacity at a sustainable pace and ensuring that growth strengthens – rather than stretches – our core relational work.

We have also been taking more time to get further input from our WAVEmaker groups, mixed-ability teams and those with and without learning disabilities who attend WAVE events. This feedback is helping ensure that the resources and support we offer are genuinely responsive to the needs, experiences and aspirations of those we work with.

WARRICK’S STORY

Warrick, a young man with autism, discovered WAVE through his sister and dad, Stuart.

Stuart told us how Warrick, who usually keeps to himself, felt immediately welcomed at WAVE Café St Neots. Since that first visit, he has not only become a regular but also an enthusiastic team member – helping to set up and clear down, as well as participating fully in the mixed-ability activities.

With Stuart’s love of music and some home studio software, Warrick began experimenting. What emerged was a song inspired by his experience of inclusion, belonging, and community at WAVE.

We’re pleased to celebrate Warrick, a songwriter who reminds us that music is for everyone, and community is made stronger through diversity.

Listen to "The WAVE Song” at: https://tinyurl.com/wavecafesong

“There are not many places where Warrick fits in. With WAVE, he really enjoys the company and feels part of something bigger.”

– WAVE St Neots

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Broadening support 5 Alongside grant funding, WAVE for Change continues to benefit from generous individual support. In April 2025, Jane Walton ran the Boston Marathon to support WAVE, raising an impressive £1,300. We are deeply grateful to Jane and to everyone who supported her!

At the same time, the year has reinforced the importance of building a more resilient and diversified funding model. Sustainable growth depends on reducing reliance on one-off events or ad hoc generosity, and increasing income through a balanced mix of grant funding, regular giving and welldesigned partnership fundraising. This approach will enable WAVE to plan with confidence and to align its resources more closely with its mission and long-term ambitions.

We would like to thank everyone who has supported WAVE over the past year, and especially our major funders The Sisters of the Holy Cross and The Greendale Foundation.

15 years ago, I watched in awe as Bernice and Celia planted the seed that became WAVE. Today, WAVE flourishes – uniting people with and without learning disabilities to create vibrant, inclusive communities across the UK.

But this is just the beginning.

I tackled the Boston Marathon in April 2025 to fuel WAVE's growth. Every mile I ran, every blister I endured, every training session in the rain – it's all for expanding this extraordinary movement.

– Jane Walton

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https://www.wave-for-change.org.uk/donate-to-us

our PLANS FOR 2025-26

Over the past three years, WAVE for Change has developed a strong foundation, piloted new approaches and proven the effectiveness of mixed-ability communities in practice.

In the next phase of our journey, we will continue to focus on our strategic objectives:

Reach and recruit WAVEmakers in new communites across London and beyond.

Equip our team for growth, ensuring we are adequately resourced with key staff and mixed-ability team members.

Work with our current WAVEmakers to support the successful start-up and running of their mixed-ability activities, ensuring lasting and supportive relationships.

Broadening our sources of funding to ensure financial sustainability, including a focus on fundraising campaigns that encourage mixed-ability engagement. Continue to build awareness of the effectiveness of WAVE for Change’s approach to inclusion via a wider range of channels, platforms, and taster events.

Collect initial benchmark data (for new groups) and annual monitoring (for existing groups) to build more robust impact evidence to motivate support and satisfy grant funders.

This approach ensures WAVE for Change remains relational and valuesled, while operating with the clarity, discipline and care required to sustain impact over the long term.

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GOVERNANCE

The Trustees declare that they have complied with their duty to have due regard to the guidance on public benefit published by the commission in exercising their powers or duties.

The trustees are reporting the financial activities of the charity on a ‘Receipts and Payments’ basis using a template recommended by the Charity Commission for small non-company charities with a gross income of £250,000 or less.

WAVE is governed by a board of Trustees with two Co-chairs. We have a Relationships Manager who takes responsibility for our relationships with new and prospective WAVE groups, and an Operations Coordinator. Finally, we rely on a mix of volunteers and contractors.

New Trustees receive a copy of the constitution, accounts, and latest trustees’ meeting minutes. They are interviewed by the chair and one of the founders, and they attend one trustees' meeting as guests/observers prior to their appointment being confirmed by a vote of current trustees.

Name Office Appointed Completed
Tenture
Jason Waterman Co-chair 10.07.2024
Ian Hardie Co-Chair 18.05.2020
Anchal Gupta Co-Chair 05.05.2021 30.06.2025
Stephanie Buckingham Trustee 18.05.2020
Toby Morrison Trustee 18.05.2020
Ingrid Skinner Trustee 18.05.2020 30.06.2025
Lucy Woolfenden Trustee 30.11.2024
Max Wanless Trustee/Treasurer 13.03.2024
Bernice Hardie Trustee 18.05.2020

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TREASURER’S REPORT

Income Review

I am excited to present my first yearly report as WAVE treasurer. It has been an honour and pleasure to work alongside so many great people, communities and organisations. I extend particular thanks to my fellow trustees and to our brilliant staff team, WAVE is what we make it to be and for that we should be proud!

WAVE began the year with a strong cash reserve of £61,002 and closed the year with £24,460.

This was a year where we made significant investments in staffing, aiming to improve fundraising, these investments however didn’t yield the expected additional income. Total income for the period was £44,106 which was disappointing compared to the prior year’s amount of £92,740 whilst charity expenditure increased during the year, especially on staffing, £72,621, circa 90% of the overall costs of £80,648, in the previous year total costs were £50,904. Staff costs are allocated to projects and activities in the accounts.

Whilst the year was challenging financially, as of June 2025 the charity is now in a secure financial position through implementing cost cutting measures and we aim to move towards rebuilding cash reserves whilst still delivering on our With Not For ethos.

Income fell by approximately 50% compared to the prior year. On reflection, the trustees ascribe this partly to the worsening macroeconomic conditions, hampering nearly all charities’ income. Grant receipts fell markedly, falling by over 66% to £12,500. Income remains primarily generated from regular donations, £7,654, ad hoc donations, £15,643, and grants, £12,500. Grants contribute important core and project funding, however we are moving to reduce reliance on them, seeking to adopt a blended, resilient funding model that draws from the wide range of connections WAVE enjoys. We continue to extend our huge thanks to the continued support of Donors, Supporters, Patrons and the wider WAVE Network.

Expenditure Review

Expenditure is dominated by staff costs, totalling £72,621, easily the majority of outflows. During the year we sought to expand our work and reach by appointing a Chief Executive Officer, increasing costs compared to the prior year. At the time the trustees believed that this landmark investment into our resources would fund itself through improved grant receipts and deliver more impact to the community. Over the year progress was not made as hoped and to sustain the long-term future of WAVE the team and related costs were reduced accordingly. Project and activities costs remained stable, and grants secured in the year funded the Charity’s initiatives such as Tasters, developing connections for potential new WAVEmakers, and expanding the Charity’s profile. The changes to staffing post year end will ensure that the Charity is, first and foremost, fiscally sustainable.

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FINANCIAL SUMMARY Cash funds last year end (unrestricted) £51,040 Cash funds last year end (restricted) £9,962 CASH FUNDS THIS YEAR END (UNRESTRICTED) £24,460

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Income Amount (£) Expenditure Amount (£)
Donations - Regular 7,654 Staff 14,935
Donations - Ad hoc 15,643 Non-staff costs 1,541
Campaigns 1,046 Fundraising costs 10,069
Grants 12,500 Marketing & PR 2,221
Gift Aid 7,184 Mixed-Ability Team 6,261
Bank income 79 WAVEmaker Management 14,415
TOTAL 44,106 Outreach 8,756
Tasters 17,796
LIVING WITH Exhibition 265
Impact Tracker 4,389
TOTAL 80,648
----- End of picture text -----

CHARITY COMMISSION FOR ENGLAND ANO WAIES Wavo For Change Recelpts and payments accounts CC16• T• Socllon A Recelpts and paymonts 4J jt.iu ¥•J•• Sub ARI .7 {••• t•1• sub ￿•1 T• 1541 Jo 3331 fjJ61 IAAT •J57 17. . LMr< wiTh 265 AIR bwil Trnoknr lJ74 Sub 4ot•l Sub ￿11 Tot•l Il•1 olr•c•ip¢(p•ym•ntsl A5 Tr•Mf•rn b•twn C4•h ••r •nd

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WAVE for Change 35 Windermere Road, London, N10 2RD Registered Charity: 1190354 www.wave-for-change.org.uk hello@waveforchange.org.uk

@WAVEFORCHANGEUK WAVE FOR CHANGE

@WAVEWITHNOTFOR

THANK YOU FOR YOUR CONTINUED SUPPORT IN OUR WORK

CC16a

Wave For Change

Receipts and payments accounts

For the period
from
1/7/2024 To 30/6/2025
Section A Receipts and payments Section A Receipts and payments Section A Receipts and payments
Unrestricted
funds
to the nearest £
Restricted funds
to the nearest £
Endowment
funds
to the nearest £
Total funds
to the nearest £
Last year
to the nearest £
A1 Receipts -
-
-
-
-
-
-
-
2,369
7,654
15,643
1,046
12,500
-
-
7,184
79
Donations Regular 7,654 - - 7,120
Donations Ad hoc 15,643





-





- 31,163
Campaigns 1,046 - - 14,575
Grants 12,500 - - 39,280
Legacies - - -
Corporate Donations - - -
Gift Aid 7,184 - - 515
Bank income 79 - - 87
Sub total(Gross income for
AR)


44,106
- - 44,106 92,740
A2 Asset and investment sales,
(see table).
-
- - - - -
Sub total - - - - -
Total receipts 44,106 - - 44,106 92,740

A3 Payments

10,645
1,563
2,395
4,341
5,351
8,909
15,425
2,274
Sub total 70,686 9,962 - 80,648 50,903

A4 Asset and investment purchases, (see table)

A4 Asset and investment
purchases, (see table)
- - - -
Sub total - - - - -
Totalpayments 70,686 9,962 - 80,648 50,903
Net of receipts/(payments) - 26,580 - 9,962 - - 36,542 41,837
A5 Transfers between funds -
-
-
-
-
A6 Cash funds lastyear end 51,040 9,962 - 61,002 19,166
Cash funds thisyear end 24,460 - 0 - 24,460 61,003

Section B Statement of assets and liabilities at the end of the period

Categories Signature
Details
Details
Staff IT (laptops)
Details
Details
Details
Total cash funds
(agree balances with receipts and payments
account(s))
Unrestricted
funds
Restricted funds
to nearest £
to nearest £
24,460
- 0
24,460
- 0
OK
OK
Unrestricted
funds
Restricted funds
to nearest £
to nearest £
-
-
Fund to which asset
belongs
Cost (optional)
-
Fund to which asset
belongs
Cost (optional)
-
Fund to which
liability relates
Amount due
(optional)
-
Print Name
Max Wanless
Ian Hardie
Endowment
funds
to nearest £
B1 Cash funds -
-
OK
Endowment
funds
to nearest £
B2 Other monetary assets -
Current value
(optional)
B3 Investment assets -
Current value
(optional)
B4 Assets retained for the
charity’s own use
Staff IT (laptops) -
-
When due (optional)
B5 Liabilities
Signed by one or two trustees on
behalf of all the trustees
Date of approval
02/04/2026
02/04/2026

CHARITY COMMISSION FOR ENGLAND AND WALES Independent examiner's report on the accounts Section A Independent Examiner's Report Report to the trustees WA-VL FOIL CFiprfQQr On accounts for the year ended Charity no (if any) OB<4- Set out on pages I report lo the trustees on my examination of the accounts of the above charity ('Ihe Trust.) for the year ended 30/0 6/loi< As the charitws Irustees, you are responsible for the preparation of the accounts in accordance wth the ￿quirements ofthe Charities Act 2011 {"the Act"). Responsibilities and basis of report I report in respect of my examination of the Trust's accounts carried out under section 145 of the 2011 Act and in carrying out my examination, I have followed all the applicable Directions given by the Charity Commisslon under section 14515)Ib) of the Act. Independent Ffhe charity's gross income exceeded £250,000 and l am qualified to examinerfs statement undertake the examination by being a qualified member of linsert name of applicable listed bodylj. D8letg [ ] if not applicabl8. I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination (other than that disclosed below ") which gives me cause to believe that in, any malerial respect: the accountlng records were not kept In accordance with section 130 of the Charities Act,. or the accounts did not accord with the accounting records., or the accounts did not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a 'true and fair, view which is not a matter considered as part of an independent examination. I have no concems and have come across no other matters in connection with the examination lo which attention should be drawn in this report in order lo enable a proper understanding of the accounts lo be reached. Please delete the words in the brackets if they do not apply. Signed: Dats: Name: Jcl Relevant professional qualifi¢ation(s) or body G)vPrL fvc IER Oct 2018

(if any): Address". 4 éoKJKJ ihiKJ S LOFJn ol Section B Disclosure Only complete if the examiner needs to highlight material matters of concern {see CC32, Independent examination of charity accounts.. directions and guidance for examiners). Glve here brlef detalls of any items that the examinerwlshes to dis¢lo$e. IER Oct 2018