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2026-03-31-accounts

Tailored Leisure CIO

Charity No. 1212246

Trustees' Report and Unaudited Accounts

31 March 2026

Tailored Leisure CIO Trustees Annual Report

The trustees, who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the unaudited financial statements of the charity for the period ended 31 March 2026.

REFERENCE AND ADMINISTRATIVE DETAILS

Company No.

Charity No. 1212246

Registered Office

New Springs City Church 130 Fullwell Road Whitburn SR6 9QR

Directors and Trustees

The Directors of the charitable company are its Trustees for the purposes of charity law. The following Directors and Trustees served during the year:

T. Rawle

N. Tuck

L. Harrison

Key Management Personnel

Chair Nicola Tuck CEO Tara Mackings

Accountants

Dockwray Ltd 17A Northumberland Square North Shields NE30 1PX

OBJECTIVES AND ACTIVITIES

Focus on your Ability not Disability funded by The National Lottery Community Fund Reaching Communities

The Trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charity and to enable them to ensure that the financial statements comply with the Companies Act 2006. The Trustees are also responsible for safeguarding the assets of the charity and hence taking reasonable steps for the prevention and detection of fraud and other irregularities.

The above report has been prepared in accordance with the provisions applicable to companies subject to the small companies regime as set out in Part 15 of the Companies Act 2006 and in accordance with the Charities SORP (FRS 102).

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Tailored Leisure CIO Trustees Annual Report

Signed on behalf of the board

N. Tuck

Trustee 19 May 2026

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TAILORED LEISURE CIO

REPORT AND FINANCIAL STATEMENTS

REPORTING PERIOD:

1[st] APR 2025 - 31[ST] MAR 2026

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Legal & Administration Information

Charity Name and Number:

Tailored Leisure CIO (CN: 1212246) also known as TLC

Registered O!ice :

New Springs City Church

130 Fulwell Road

Sunderland

SR6 9QR

Names of the charity trustees and dates appointed:

Names of CEO and Project Support Manager:

Tara Mackings BEM – Chief Executive O!icer

Accountants:

Gill Brereton

Dockwray Ltd,

17A Northumberland Square, North Shields, NE30 1PX

Structure, Governance and Management

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Structure & Governance:

Tailored Leisure (Charity No 1212246) is a Charitable Incorporated Organisation (CIO) which is registered as a charity with the Charity Commission for England and Wales. The charity has been registered since 21 February 2025.

Trustees are recruited, appointed/re-appointed at the end of their selected term i.e. 1-3 years. The current trustees have transferred from the pre-existing CIC to our newly formed CIO and for one trustee, the duration period has been extended by a further 2 years. Trustees give their time voluntarily and receive no financial compensation or other benefits for employment services performed.

There are appropriate protection policies in place to support/protect our service users and vulnerable volunteers, relevant guidance is available for trustees, employees and volunteers as part of onboarding processes.

Risk Management:

An annual assessment will occur yearly. As Tailored Leisure is a newly formed charity, we are currently using/embedding guidelines and compliance from the Charity Commission i.e. the CC8 checklist on - how to manage internal financial controls https://www.gov.uk/government/publications/internal fnancial-controls-for-charities-cc8 . This useful documentation supports our annual assessment, to ensure safety of our organisational funds. We are also initiating discussions with the funding regulator to validate our controls/processes and to gain expert advice.

Our operational delivery plans embed a risk log to facilitate regular reviews surrounding risks to the business. Risks are ranked in terms of likeliness of occurrence and a pro-active solution based approach implemented to mitigate/avoid impact of risks.

organisations future risk management strategies.

Risk Assessments, Safeguarding, Health and Safety policies and training are used to manage/raise awareness about safe operational practices for all sta! and volunteers. Also, we have relevant insurance cover, to support the management of risks.

the Charity Commission for England and Wales, when defining Tailored Leisure’s organisational goals and services, to support service users fitness and wellbeing journey and tackle social isolation.

Objectives and activities:

Objectives

The objectives or our organisation and services/activities we deliver entail the relief of those in need, by reason of disability or long term health conditions, by providing tailored fitness and wellbeing, short break accommodation and other accessible facilities and services within the community. The charitable objects of the CIO were approved by the Charity Commission for England and Wales on 21st February 2025

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A further summary/breakdown of objects are detailed below:

We will promote our organisational mission, ‘ Let’s Focus on Ability not Disability! ’ across all our service delivery and local area…Encouraging people from the disabled community/people with long-term conditions, to engage in adapted fitness, leisure, wellness and volunteering opportunities that enhance/support their overall health, wellbeing and fitness. These services are delivered with minimal barriers, to reduce inequalities often faced by disabled people, when accessing similar leisure services in the community.

Our service delivery aims to achieve the following outcomes:-

Services/Activities

highlighted. These services are delivered throughout the North East region at a) our registered Community Hub at New Springs City Church, Fulwell and b) at various outreach sites, working collaboratively with other disabled organisations, to achieve shared aims and objectives, extend our reach and organisation’s mission.

Local organisations we have worked with or been commissioned by have included Autism Able; Ocean Choices; Epinay School; Percy Hedley School; Grace House; Foundation of Light; Gateshead College; Northumbria University; Head Way Wearside; MS Society; WHIST- South Shields; Ability Football; Foundation of light; Life Science Centre *And many more.

Flagship - Sit to be Fit Programme (Now funded via The National Lottery Community Programme)

This programme is primarily our core delivery, which o!ers adapted/accessible exercise routines for varying abilities. It is predominantly seated, to support those who struggle to stand, walk or get to the floor to exercise. Fitness classes include boxercise/yoga/tai chi/muscle strength/circuits/dance and aerobics and encourages inclusivity and community connection, whilst taking steps towards a healthier lifestyle.

The adaptive exercises support people with physical, cognitive, or sensory impairments, playing a crucial role in improving physical health, enhancing cardiovascular endurance, muscle strength, flexibility, and co-ordination. This can lead to maintaining/or better physical functioning in performing daily living tasks - which is particularly important for disabled people!

improves mobility; boosts mood; reduces anxiety/depression; improves self-confidence/esteem.

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Community Access Reviews

This service focuses on encouraging local businesses to think about improving accessibility at their venue. The review is a gap analysis that identifies barriers in the environment and services provided. During the review, disabled volunteers develop their employability and communication skills by conducting mystery shops, collating essential feedback to make improvements to cater for a variety of disabilities and drive inclusion. Our Access Champions (lead volunteers with lived experience) are integral to supporting the Tailored Leisure Team and other volunteers, in developing an action plan, to communicate reasonable adjustments and enhance the disabled visitor experience.

Volunteering Opportunities

At Tailored Leisure we create volunteering opportunities to provide meaningful work experience and skills development for both young and older disabled adults alike, by developing positive social and emotional skills as well as... creating safe work spaces/environments that are discrimination free, where people can come together, feel included in a wider society, thrive and grow.

We are extremely grateful for the contribution of our volunteers, who have played an integral part in shaping and supporting successful delivery of our services in the community.

Holiday Activities and Food Programme (HAF)

Tailored Leisure has reached out and provided important adapted services to families who are on low incomes/have children with SEND or other disabilities during holiday periods. O!ering a valuable service that encourages children to be social and more active. We have delivered relaxed SEND sessions, doing activities like Trampolining, Swimming, Water Obstacle Courses, Bowling, Creative and Healthy Eating Sessions etc.

We have received fantastic feedback from parents about these services, ensuring disabled children are involved in the same opportunities as children without disabilities, over holiday periods

Sit–to-be-creative Activities

We have delivered in amongst the above service delivery, social and creative activities to bring people together. This has included wreath making, candle making, growing herbs, doing arts and crafts etc. The success of these activities has been reflected in our quarterly evaluations. They massively contribute to tackling isolation, bringing disabled people together and improving wellbeing.

Accessible Caravan

For people with disabled family members, taking a break from the normal day-to-day can be a quite stressful and complex task due to access barriers they face. The overall aim of the initiative is to help such families to take a break with minimal stress, enabling them to reconnect, relax and of course have fun! Also, for some families, it is something they struggle to a!ord, which is why we work hard as a charity to subsidise the cost of the accessible caravan (including on-site leisure activities), supporting disabled people who need it most.

To help manage this service and source disabled customers - we contract an organisation called Holistic Holidays, who source disabled clients and advertise accessible caravans to disabled families up and down the country. They tend to source Accessible Caravans that include hoisting facilities as well as adaptions outlined above and are located in holiday parks that have greater accessibility, including on to the local beaches, site shops, entertainment venues, pubs, leisure activities and food outlets etc. https://holisticthinkingholidays.co.uk/super-el

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Holistic Holidays help to raise our running costs for our Accessible Caravan, which includes the site fees. For this service we pay a 10% management fee. Any profits from the rentals are paid to Tailored Leisure, to re-invest back into the business.

Why our work is needed and the di!erence it makes:

research/barriers that disabled people face.

Barriers to Leisure/Fitness Activities

There are over 16 million people living with a disability in the UK.

‘Disabled people are twice as likely to be inactive than non-disabled people’.

National research from the Activity Alliance Annual Disability and Activity Survey 2023-24 uncovers barriers/issues that disabled people face in their communities when striving to lead healthier lifestyles. We identify below how our services are addressing some of these key issues:

• 43% of disabled people feel they have the chance to be as active as they desire, compared to 69% of non-disabled people. Disabled women are more likely to feel the disparity in perceived opportunity compared to disabled men (39% vs48%) We are providing chances/opportunities across our region with a higher percentage of women attending our sessions (70%)

• ‘ feelings of worthwhileness compared to non-disabled people. 95 – 100% of our service users overall . sense of wellbeing, confidence and self-esteem improved as a result of attending our services

• ‘ Among those who said they feel lonely sometimes, often, or always, two-thirds agreed that being active could help them feel less lonely (66%)’ 98 – 100% of our service users have said they feel less lonely as a result of participating in our Sit-to-be-Fit programme and other social/creative activities.

• ‘ Disabled people are less than half as likely to ‘see people like them’ playing, working, and volunteering in sport and] physical activity. ’ Our access reviews, volunteering pathways, creative and fitness/leisure services, o!ers disabled people a chance/opportunity to see people like them, playing, socialising, working and getting active!

Activity Alliance/Sport England https://www.activityalliance.org.uk/how-we-help/research/9055-activityalliance-annual-disability-and-activity-survey-june-2024

In addition, our services, pathways and organisational outcomes are closely aligned with Sunderland’s Healthy City Plan, ‘Everyone in Sunderland will have healthy, happy lives, with no one left behind.’ https://www.sunderland.gov.uk/healthycityplan . As often disabled people can be left behind in society due to barriers they face. We also align our service delivery, to support the NHS North East Integrated Care Board’s Strategy, to ensure ‘Better Health and Wellbeing for All’. https://northeastnorthcumbria.nhs.uk/icp/better-health-and-wellbeing-for-all/

In Quarter 4 of 2025, we delivered a presentation to the Social Prescribing Team to raise awareness about our services and to communicate potential pathways for disabled people across the Sunderland area. We are starting to see some referrals (7%) come through from GP Alliance/Social Prescribing team at our Community Hub and aim to drive further referrals within the up-coming year, ideally with the investment of a mobility grant to reduce travel barriers often experienced by disabled people. https://www.sunderlandgpalliance.co.uk/our-services/social-prescribing/

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people, when striving to do a day visit to a local attraction, taking a holiday or short break. Our fully adapted caravan in Northumberland and our Community Access Reviews, helps to break down barriers so that disabled people/people with a long term condition can get out and about more easily, relax and unwind with family and friends.

https://www.visitbritain.org/research-insights/accessible-and-inclusivetourism https://wearepurple.org.uk/

Barriers to Employability

‘Nearly one in four of the working-age population are classed as disabled’

* _Proportion of the population with a long-term health condition, or classed as disabled, including those limited a lot, people aged 16 to 64 years, UK, 2023/24**_

The increase in the number of people being classed as disabled since 2013/14 has been greater for:

• females, 1.8 million (48.6%) increase, compared to males, 1.1 million (33.7%)

• younger people (aged 16 to 34), 1.5 million (86.3%) increase compared to older people (aged 35 to 64), 1.4 million (27.4%)

(*populations section)

The government reports that disabled people ‘ have lower average wellbeing scores and higher average anxiety scores compared to those who were non-disabled.’ In particular, average wellbeing scores were even poorer for disabled people not in employment’.

https://www.gov.uk/government/statistics/the-employment-of-disabled-people-2024/the-employmentof-disabled-people-2024

We are particularly interested in these statistics and are o!ering volunteering support in the community, to address such barriers, inequalities into employment for disabled people as well help reduce potential anxiety and encouraging overall wellbeing of our volunteers. We tailor experiences to the goals of the individual or specific partner groups (such as Epinay Enterprise and Business School and Gateshead College) to support curriculum/vocational delivery for post 16 students with SEND requirements.

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identified in the following sections of this report.

Achievements and performance:

Service Delivery

provide to beneficiaries and view these benefits as key performance indicators and achievements. In addition, the impact we are having on overcoming barriers/issues highlighted in the Activity Alliance research, outlined above, is a huge achievement. Our Flagship – Sit to be Fit programme, plays a significant role in this success.

Engagement Numbers and Achieving Targets/Outcomes

Throughout the last two years we have engaged with almost 2000 disabled people, either individually or via partnering with other local organisations as mentioned, to a) tackle barriers in accessing fitness, wellbeing and volunteering in the community, b) improving health and wellbeing of local disabled people/people with long term conditions, reducing social isolation and driving inclusion for all.

Lottery Outcomes and Targets

Over the last 2 and a half years, we have worked with disabled children and adults to fulfil the following outcomes:

----- Start of picture text -----
Tackle barriers in Improving health & Reduce social isolation Improve employability
accessing fitness & wellbeing of people with & communication
wellbeing activitiesin the community disabilities & long termconditions across thecommunity skills, confidence andself-esteem of TailoredLeisure volunteers
Agreed Target 40
Agreed Target 1,200 Agreed Target 850 people
people Agreed Target 850 people people
Achieved: 124
Achieved: 1,843 Achieved: 1247 Achieved: 1247
----- End of picture text -----

Evaluation of Services and Success Stories

To bring the above statistics to life, celebrate disabled people’s success stories and personal journeys with Tailored Leisure, we have conducted internal and external independent evaluations (completed by Northumbria University Business Students), collated multiple individual case studies and partner testimonials. These evaluative and customer centric consultation processes has enabled the organisation to shape our service o!er to meet service user/grant funders needs, expected outcomes and our own organisational mission, aims and objectives.

These key outputs have been fundamental achievements, accomplishing positive social impact and securing further funding for our service delivery.

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Development and Growth of Services

SEND/disabilities, struggle to e!ectively be supported or have opportunities in the community, for work and play. Therefore, we developed and designed programmes/activities in response to this, through our HAF delivery and Volunteering Programme.

We are keen to continue to nurture more meaningful opportunities that encourages involvement, strengthening employability skills and emotional development of services users. Our access reviews have proven over the years to be an e!ective conduit for this, however, this year one of our main achievements includes the piloting our Social Café initiative, which we trialled with post 16 students from Epinay Business Enterprise School.

The TLC Social Café: This initiative o!ers a unique team building/leadership/customer service skills development experience for volunteers. It tackles challenges to empowerment in the local community around employment and entrepreneurship for people with SEND/Disabilities, it will also enable participants to accomplish College Curriculum and Duke of Edinburgh Award criteria they are undertaking at their local colleges/schools. Students that participated in our pilot this year were able to successfully fulfil these requirements, something of which we are extremely proud! Going forward, Tailored Leisure will also o!er qualifications in Food and Hygiene, Customer Service and Barista Making to support skills development. We fully launch our Social Café next financial year, due to the successes of the pilot

Positive Feedback from our Service Users and Partners

‘’Tailored Leisure provides social contact for otherwise isolated people.’’

‘’I’m less lonely and my health is better.’’

‘’Enjoy meeting new people, enjoy the exercise and the tea and chat.’’

‘’It has been physically and emotionally good for me, thank you.’’

‘’It has given me a purpose to socialise.’’

‘’It is very friendly and inclusive; it has a good atmosphere.’’

‘’It makes me want to come every week and enjoy myself.’’

‘’Made new friends and my health has improved.’’

“Tailored Leisure gave me a chance to volunteer, feel part of team, and learn new things. A few months ago, I was unsure if I could do things, but I know I can now and hope to get a job in something I enjoy soon,” (TLC Volunteer)

and tasks and grown in confidence. I enjoy mingling with others. I love feeling part of something where being in a wheelchair doesn’t matter and learning new things about work.”( TLC Volunteer)

“The Volunteering/Social Cafe project - will enable our students to gain real world work experience developing their interaction and communication skills. This vital work experience will enable students to build employability skills for future employment. This will help with gaining employability in an area of high unemployment.” (Kate Lamb - Deputy Head@Epinay School)

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Financial Review

Restricted -Grant Funding

The National Lottery Community Fund

We are pleased to announce receiving Grant Funds from the National Lottery Community Fund through their RC North East and Cumbria Region programme. A lot of work has gone into securing this fund and we thank the Lottery for their continued support.

This investment is a continuation from our last grant from the National Lottery (which came to an end in December 2025) and is over a 3 year term, commencing in January 2026. Payments are made at intervals and these are reflected in the accounts throughout the financial year.

The investment will enable Tailored Leisure to deliver and grow services at our Community Hub at New Springs Church, Sunderland and various outreach/partner sites throughout the North East region, to broaden our reach and drive desired social impact. It will also enable Tailored Leisure to increase sustainability through other charitable/fundraising activities during this funding period.

Sport England/GOGA -Foundation of Light/Activity Alliance

Other achievements include receiving grant funding from Sport England, GOGA – through the Foundation of Light/Activity Alliance and Together for Children, to deliver similar initiatives that accomplishes our core outcomes outlined above and encourages the disabled population to lead healthier lifestyles, by being more active, working within their range of ability and being part of their wider community. Again, we thank these Grant Funders in their investment and support.

*Please note: Some of these funds were received when Tailored Leisure was a CIC, yet activities were delivered during this financial year as a CIO. There are more funds to come when projects are successfully delivered upon completion and these figures will be illustrated in next year’s financial accounts.

HAF – Our HAF activities are funded by Together for Children

To fund our HAF delivery for children with SEND/other disabilities, we have built an e!ective relationship with Grant Funder - Together for Children. The success of our delivery has meant we have continued to receive grant funds, expanding our reach across Sunderland and reaching more families in need of this service.

Commissioned Contracts

Tailored Leisure has secured commissioned work with other organisations as a result of initial National Lottery, GOGA grant funding and extensive partnership working. Through the last year the MS Society, WHIST South Shields and Community Opportunities – Sunderland, contracted us to deliver important services to people with Mental Health, Carer requirements or people with disabilities/long term conditions, supporting them in keeping active and well.

Fundraising – Great North Run

The purpose of the GNR campaign in 2025 was to raise funds to support running costs of the caravan and continue to subsidise this service for disabled people in need of respite and crucial family time.

Fundraising- Donations

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Our service users make donations from time to time, in donations tins at our Community Hub. Small donations are also provided to help subsidise some creative and social activities that are outside the scope of grant funding.

Reserves

The purpose of the TLC reserves policy is to ensure that Tailored Leisure can meet its contractual obligations and cover the costs of the planned growth of the organisation. The level of free reserves (excluding restricted funds) is reviewed annually by the Trustees. The Trustees consider that the most appropriate level of reserves should be between £30,000 - £40,000, which is equivalent of three to six months operating costs.

In the event of reserves dropping below the minimum threshold level, Tailored Leisure will aim to restore the reserves to the minimum reserves level within 12 months This could be achieved by increased fundraising, contracts and core cost funding from multiple funding sources, increasing earned income or reducing expenditure.

If reserves exceed the maximum level, Tailored Leisure will consider the relevant expenditure required over a 12 month timeframe to bring the reserves back to an acceptable level. This could be achieved by reducing fund raising activities, allocating less sta! time to earned income activities, reducing prices, or increasing "free" activities and so increasing expenditure.

*These levels will be monitored quarterly during quarterly board meetings.

Future Plans

Increasing revenue, through securing additional grant funds (some unrestricted) and delivering fundraising activities will be a key focus in the next financial year. We will also launch our new Social Café, which we are very excited about. A summary of these plans is listed below:

  1. Drive the uptake/usage of the Online Exercise Portal service across the community and partner networks we have established - for a competitive monthly subscription fee

  2. Continue to secure grant funds (both restricted/unrestricted) from varying sources to support our Charitable Mission, Aims and Objectives and service delivery

  3. Implement a fundraising plan to drive sustainability of services outside of grant funds and restricted funding reserves

  5. Volunteers play a crucial role in delivering support to disabled people at Tailored Leisure. We greatly appreciate their time and dedication to our services and are excited to bring new opportunities through our TLC Social Café initiative. This project will drive skills development of volunteers, to support steps into the world of work or further volunteering opportunities both within and beyond Tailored Leisure.

  6. The social café will bring together young and older disabled people, with diverse disabilities/long term conditions, in an environment that creates a sense of community. It will be an inclusive space, where individuals can connect, network o!er support as well as receive healthy, nutritious meals. Embedded within this service delivery will be key health messages that aligns to Sunderland City’s Healthy Weight Declarations/Pledges https://www.sunderland.gov.uk/article/20487/Sunderland-s-Healthy-WeightDeclaration?ccp=true which raises awareness about the importance of healthy eating in daily life and also educating service users/volunteers on a!ordable, easy, healthy meals they can prepare at home.

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Statement of Financial Activities

accounts have been internally checked and reviewed by our trustees and CEO as part of this process.

This year, the trustees have decided that an audit is not required under section 144 of the Charities Act 2011. As this is Tailored Leisure’s first set of accounts as a CIO and our income is below £250k with over 60% of funds being restricted grant funds, in the last 12 months.

However, the trustees agree an independent examination is required and therefore, Gill Brereton at Dockwray Ltd, examined the accounts under section 145 of the 2011 Act

Declaration

The trustees declare that they have approved the trustees’ report above.

Signed:

!

Full name: Nicola Tuck

Position: Chair

Date:

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Tailored Leisure CIO Statement of Financial Activities

for the period ended 31 March 2026

for the period ended 31 March 2026
TailoredLeisureCIO
Statement ofFinancialActivities
Notes
Income and endowments
from:
Donationsandlegacies
4
Charitableactivities
5
Other tradingactivities
6
Total
Expenditure on:
Raisingfunds
7
Charitableactivities
8
Other
9
Total
Netgainsoninvestments
Netincome
Transfersbetweenfunds
Netincome before other
gains/(losses)
Othergainsandlosses
Net movementinfunds
Reconciliation of funds:
Totalfundscarriedforward		 Unrestricted
funds
2026
£
19,129
23,264
14,591		 Restricted
funds
2026
£
-
7,364
-		 Totalfunds
2026
£
19,129
30,628
14,591
56,984
7,922
6,042
842		 7,364
-
7,364
-		 64,348
7,922
13,406
842
14,806
-		 7,364
-		 22,170
-
42,178
-		 -
-		 42,178
-
42,178 - 42,178
42,178 - 42,178
42,178 - 42,178

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Tailored Leisure CIO Summary Income and Expenditure Account

for the period ended 31 March 2026

Income
Gross incomefor the period
Expenditure
Interest payable
Totalexpenditurefor the period
Netincome before taxfor the period
Netincomefor the period		 2026
£
64,348
64,348
22,170
-
22,170
42,178
42,178		 £
64,349
64,349
21,285
885
22,170
42,179
42,179

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Tailored Leisure CIO Balance Sheet

at 31 March 2026

at 31 March 2026
TailoredLeisureCIO
BalanceSheet
Company No. Notes 2026
£
Fixed assets
Tangibleassets 11 50,018
50,018
Current assets
Debtors 12 4,350
Cashat bankandin hand 36,120
40,470
Creditors: Amountfallingdue within one year 13 (17,442)
Netcurrent assets 23,028
Totalassets lesscurrentliabilities 73,046
Creditors: Amountsfallingdueafter more than one year 14 (30,868)
Net assetsexcludingpension asset orliability 42,178
Totalnet assets 42,178
Thefundsofthecharity
Restrictedfunds 16
Unrestrictedfunds 16
Generalfunds 34,239
Designatedfunds 7,939
42,178
Reserves 16
Totalfunds 42,178

These accounts have been prepared in accordance with the special provisions of Part 15 of the Companies Act 2006 relating to small companies.

For the period ended 31 March 2026 the company was entitled to exemption under section 477 of the Companies Act 2006 relating to small companies.

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.

Approved by the board on 19 May 2026

And signed on its behalf by:

N. Tuck Trustee 19 May 2026

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Tailored Leisure CIO Notes to the Accounts

for the period ended 31 March 2026

Basis of preparation

The financial statements have been prepared in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2015) - (Charities SORP (FRS 102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006.

Change in basis of accounting or to previous accounts

There has been no change to the accounting policies (valuation rules and method of accounting) since last year and no changes have been made to accounts for previous years.

Fund accounting

Income

Tax reclaims on Income from tax reclaims is included in the SoFA at the same time as the donations and gifts gift/donation to which it relates. Donated services These are only included in income (with an equivalent amount in expenditure) and facilities where the benefit to the Charity is reasonably quantifiable, measurable and material. Volunteer help The value of any volunteer help received is not included in the accounts. Investment income This is included in the accounts when receivable. Gains/(losses) on This includes any gain or loss resulting from revaluing investments to market value revaluation of fixed at the end of the year.

assets

Gains/(losses) on This includes any gain or loss on the sale of investments. investment assets

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Tailored Leisure CIO Notes to the Accounts

Expenditure

Recognition of Expenditure is recognised on an accruals basis. Expenditure includes any VAT which expenditure cannot be fully recovered, and is reported as part of the expenditure to which it relates.

Expenditure on These comprise the costs associated with attracting voluntary income, fundraising raising funds trading costs and investment management costs. Expenditure on These comprise the costs incurred by the Charity in the delivery of its activities and charitable activities services in the furtherance of its objects, including the making of grants and governance costs.

Grants payable All grant expenditure is accounted for on an actual paid basis plus an accrual for grants that have been approved by the trustees at the end of the year but not yet paid.

Governance costs These include those costs associated with meeting the constitutional and statutory requirements of the Charity, including any audit/independent examination fees, costs linked to the strategic management of the Charity, together with a share of other administration costs.

Other expenditure These are support costs not allocated to a particular activity.

Taxation

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

Freehold investment property

Investment properties are measured initially at cost and subsequently at fair value at each balance sheet date and are not depreciated. All gains or losses are taken to the Statement of Financial Activities as they arise.

Stocks

Stock is included at the lower of cost or net realisable value. Donated items of stock are recognised at fair value which is the amount the charity would have been willing to pay for the items on the open market.

Trade and other debtors

Trade and other debtors are recognised at the settlement amount due after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due.

Cash and cash equivalents

Cash and cash equivalents comprise cash at bank and on hand, demand deposits with banks and other short-term highly liquid investments with original maturities of three months or less and bank overdrafts. In the statement of financial position, bank overdrafts are shown within borrowings or current liabilities. In the Statement of Cash Flows, cash and cash equivalents are shown net of bank overdrafts that are repayable on demand and form an integral part of the company's cash management.

Trade and other creditors

Short term creditors are measured at the transaction price. Other creditors and provisions are recognised where the charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are normally recognised at their settlement amount after allowing for any trade discounts due.

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Tailored Leisure CIO Notes to the Accounts

Research and development

Expenditure on research and development is written off in the year in which it is incurred.

Foreign currencies

Monetary assets and liabilities denominated in currencies other than the functional currency of the charity are translated at the rates of exchange prevailing at the end of the reporting period.

Transactions in currencies other than the functional currency of the charity are recorded at the rate of exchange on the date that the transaction occurred.

All exchange differences are are taken into account in arriving at net income/expenditure.

Leased assets

Where the charity enters into a lease which entails taking substantially all the risks and rewards of ownership of an asset, the lease is treated as a finance lease.

Leases which do not transfer substantially all the risks and rewards of ownership to charity are classified as operating leases.

Assets held under finance leases are initially recognised as assets of the charity at their fair value at the inception of the lease or, if lower, at the present value of the minimum lease payments. The

corresponding liability to the lessor is included in the balance sheet date as a finance lease obligation. Lease payments are apportioned between finance expenses and reduction of the lease obligation so as to achieve a constant rate of interest on the remaining balance of the liability. Finance expenses are recognised immediately, unless they are directly attributable to qualifying assets, in which case they are capitalised in accordance with the charity's policy on borrowing costs.

Assets held under finance leases are depreciated in the same way as owned assets.

Operating lease payments are recognised as an expense on a straight-line basis over the lease term. In the event that lease incentives are received to enter into operating leases, such incentives are recognised as a liability. The aggregate benefit of incentives is recognised as a reduction of rental expense on a straight-line basis.

Pension costs

The charity operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the company pays fixed contributions into a separate entity. Once the contributions have been paid the company has no further payments obligations. The contributions are recognised as expenses when they fall due. Amounts not paid are shown in accruals in the balance sheet. The assets of the plan are held separately from the company in independently administered funds.

Receipt of donated goods, facilities and services

All donated goods, facilities and services received are recognised within incoming resources and expenditure at an estimate of the value to the charity.

2 Company status

The company is a private company limited by guarantee and consequently does not have share capital.

Page 9

Tailored Leisure CIO Notes to the Accounts

3 Statement of Financial Activities - prior year

3
Statement ofFinancialActivities-prior year
Income and endowmentsfrom:
Donationsandlegacies
Charitableactivities
Other tradingactivities
Total
Expenditure on:
Raisingfunds
Charitableactivities
Other
Total
Netincome
Netincome before other
gains/(losses)
Othergainsandlosses:
Net movementinfunds
Reconciliation of funds:
Totalfundscarriedforward
4
Incomefrom donationsandlegacies
Caravan
5
Incomefromcharitable activities
The NationalLottery
CommunityFund
Generalcharitableactivities		 Unrestricted
£
-
23,264
23,264		 Unrestricted
funds
£
19,130
23,264
14,591
56,985
834
13,130
842
14,806
42,179
42,179
42,179
42,179
Unrestricted
£
19,129
19,129
Restricted
£
7,364
-
7,364		 Restricted
funds
£
-
7,364
-
7,364
-
7,364
-
7,364
-
-
-
-
Total
2026
£
19,129
19,129
Total
2026
£
7,364
23,264
30,628		 Totalfunds
£
19,130
30,628
14,591
64,349
834
20,494
842
22,170
42,179
42,179
42,179
42,179

Page 10

Tailored Leisure CIO

Notes to the Accounts

6 Income from other trading activities

6
Incomefrom other tradingactivities
Caravan
HAF
7
Expenditure on raising funds
Costsofgenerating voluntary
income
Caravan
Fundraising tradingcosts
Caravan
HAF
8
Expenditure oncharitable activities
Expenditureoncharitable
activities
The NationalLottery
CommunityFund
Generalcharitableactivities
Governancecosts
9
Other expenditure
Legaland professionalcosts		 Unrestricted
£
-
6,042
6,042		 Unrestricted
£
9,502
5,089
14,591
Unrestricted
£
834
5,840
1,248
7,922
Restricted
£
7,364
-
7,364
Unrestricted
£
842
842		 Total
2026
£
9,502
5,089
14,591
Total
2026
£
834
5,840
1,248
7,922
Total
2026
£
7,364
6,042
13,406
Total
2026
£
842
842

10 Staff costs

No employee received emoluments in excess of £60,000.

Page 11

Tailored Leisure CIO Notes to the Accounts

£

£

11 Tangible fixed assets

11 Tangiblefixed assets £ £
Cost or revaluation
Additions 50,018 50,018
At 31 March 2026 50,018 50,018
Net bookvalues
At 31 March 2026 50,018 50,018
12 Debtors
2026
£
Other debtors 4,350
4,350
13 Creditors:
amountsfallingdue within one year
2026
£
Other taxesandsocialsecurity 2,008
Othercreditors 607
Accruals 14,827
17,442
14 Creditors:
amountsfallingdueafter more than one year
2026
£
Otherloans 30,868
30,868
15 DeferredIncome
Movement ofthedeferredincomeshowninCreditors:amountsfalling duemorethan oneyear
2026
£
Deferredincurrent year 14,347
At 31 March 14,347

Funding from the National Lottery Community fund for use in the financial year ending 31st March 2027

Page 12

Tailored Leisure CIO Notes to the Accounts

16 Movement in funds

Incoming
resources
(including
other
gains/losses
)
£
Restricted funds:
Restricted income funds:
The National Lottery
Community Fund
7,364
Total
7,364
Unrestricted funds:
General funds
42,371
Designated funds:
Accessible Caravan
14,613
Total
14,613
Total funds
64,348
Purposes and restrictions in relation to the funds:
Restricted funds:
The National Lottery
Community Fund
Reaching Communities
Designated funds:
Accessible Caravan
To enable holidays for disabled peoples		 Incoming
resources
(including
other
gains/losses
)
£
7,364
7,364
42,371
14,613
14,613
64,348		 Resources
expended
£
(7,364)
(7,364)
(8,132)
(6,674)
(6,674)
(22,170)		 At 31
March
2026
£
-
-
34,239
7,939
7,939
42,178

17 Analysis of net assets between funds

Fixed assets
Net current assets
Creditors due in more than one year and
provisions		 Unrestricted
funds
£
50,018
23,028
(30,868)
42,178		 Total
£
50,018
23,028
(30,868)
42,178

Page 13

Tailored Leisure CIO Notes to the Accounts

18 Reconciliation of net debt

Reconciliation ofnet debt
oredLeisureCIO
esto the Accounts
Cashandcash equivalents
Borrowings
Net debt		 Cashflows
£		 At 31
March
2026
£
36,120 36,120
36,120
(30,868)
(30,868)
5,252		 36,120
(30,868)
(30,868)
5,252

19 Related party disclosures Controlling party

The company is limited by guarantee and has no share capital; thus no single party controls the company.

Page 14

Tailored Leisure CIO Detailed Statement of Financial Activities

for the period ended 31 March 2026

for the period ended 31 March 2026
TailoredLeisureCIO
DetailedStatement ofFinancialActivities
Income and endowmentsfrom:
Donationsandlegacies
Caravan
Charitableactivities
The NationalLotteryCommunity
Fund
Generalcharitableactivities
Other tradingactivities
Caravan
HAF
Total income and endowments
Expenditure on:
Costsofgeneratingdonationsand
legacies
Caravan
Costsofother tradingactivities
Caravan
HAF
Totalofexpenditure on raising
funds
Charitableactivities
The NationalLotteryCommunity
Fund
Generalcharitableactivities
Totalofexpenditure oncharitable
activities
Legaland professionalcosts
Accountancyand bookkeeping
Totalofexpenditure ofothercosts
Totalexpenditure		 Unrestricte
dfunds
2026
£
19,129
19,129
-
23,264
23,264
9,502
5,089
14,591
56,984
834
834
5,840
1,248
7,088
7,922
-
6,042
6,042
6,042
842
842
842
14,806		 Restricted
funds
2026
£
-
-
7,364
-
7,364
-
-
-
7,364
-
-
-
-
-
-
7,364
-
7,364
7,364
-
-
-
7,364		 Totalfunds
2026
£
19,129
19,129
7,364
23,264
30,628
9,502
5,089
14,591
64,348
834
834
5,840
1,248
7,088
7,922
7,364
6,042
13,406
13,406
842
842
842
22,170

Page 15

Tailored Leisure CIO Detailed Statement of Financial Activities

Net gains on investments

N i i
TailoredLeisureCIO
DetailedStatement ofFinancialActivities
etganson nvestments
Netincome
Netincome before other
gains/(losses)
Other Gains
Net movementinfunds
Reconciliation of funds:
Totalfundsbroughtforward
Totalfundscarriedforward		 -
42,178
42,178
-
42,178
-
42,178		 -
-
-
-
-
-
-		 -
42,178
42,178
-
42,178
-
42,178

Page 16

Independent examiner's report on the accounts

Section A Independent Examiner’s Report

Report to the trustees
On accounts for the year
ended
Set out on pages		 Charity Name
Tailored Leisure CIO		 Charity Name
Tailored Leisure CIO		 Charity Name
Tailored Leisure CIO
31st March 2026 Charity no
(if any)		 1212246
(remember to include the page numbers of additional sheets)

I report to the trustees on my examination of the accounts of the above charity (“the Trust”) for the year ended 31/03/2026

Responsibilities and As the charity's trustees, you are responsible for the preparation of the basis of report accounts in accordance with the requirements of the Charities Act 2011 (“the Act”) .

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 Commission under section 145(5)(b) of the Act.

Independent I have completed my examination. I confirm that no material matters have examiner's statement come to my attention in connection with the examination (other than that disclosed below *) which gives me cause to believe that in, any material respect:

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.

Signed: Date: 20/05/2026 Name: Gillian Brereton Relevant professional qualification(s) or body Certified Public Accountants Association (CPAA)

Oct 2018

1

IER

(if any): Address: �oc��ra� Ltd� 1�A �orthumberland ��uare� �orth �hields� ��30 1P�

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).

Give here brief details of any items that the examiner wishes to disclose .

Oct 2018

2

IER