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INDEPENDENT LIVING ALTERNATIVES ANNUAL REPORT 2022 - 2023

This year has been one of developing Independent Living Alternatives (ILA) staffing structures and upgrading IT systems.

ILA has worked with 32 individual Personal Assistance (PA) Users on an ongoing basis and provided 19 Personal Assistants (PAs) to be directly employed by PA Users as well as covering 15 emergency calls from PA Users not using ILA but needing a PA as their own were absent. ILA also provided 9 PAs to work at events across London requiring personal assistance support.

ILA has continued to operate across London: Barnet, Brent, Bromley, Camden, Ealing, Hackney, Haringey, Harrow, Hounslow, Lambeth, Newham, Wandsworth, Waltham Forest and Westminster as well as working with 4 people living outside of London.

PA User Funding comes from 5 main sources:

Promoting the rights of disabled people to live independently by Providing a comprehensive range of personal assistance services since 1989

During the pandemic and the resulting working from home period, ILA was able to turn paperless and work electronically. This enabled ILA to recognise that we do not require administrative support and therefore restructure the organisation and outsource key functions. This has proven to be both cost effective and highly efficient.

Management Committee

Office Bearers: Michelle Daley (Co-Chair); Matthew Smith (Co-Chair); Simon Ford (Secretary); Simon Walls (Treasurer)

Trustees: Sue Elsegood; Ali Kashmiri; Anna Landre; Gabriel Pepper; Sandip Sodha

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Director PA Services Co-ordinator
Tracey Jannaway Stepanka Bulirova
Recruitment Officer PAs Officer Out of Hours
Nwe Zin Shaung Syed Shah Melissa Turner
Personal Assistants Personal Assistance Users
Finzo
Peninsula
Accounting
Human Resource
Macalvins
Payroll
Bright HR
Employee Assistance
Programme
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These changes have not been without hiccups and subsequent learning as

we all adapt to and develop further our new ways of working. However, the new approaches are aiming ILA towards a more efficient organisation as we approach our 35[th] year anniversary.

Personal Assistants

Personal Assistants are the fundamental ingredient to the work of ILA. They are also fundamental to the PA Users who use ILA’s services. PAs are embedded in ILA’s ethos of enabling autonomy of Disabled people.

Recruiting PAs has been a continual struggle since Brexit and the introduction of the new sponsorship licence. Whilst ILA is continuing to provide the same quality of service and meet the needs of the PA Users using ILA’s services, there are no longer the selection of PAs and more creative approaches are needed to enable the organisation to meet the needs of new PA Users.

ILA recruits through traditional mediums including on-line advertising with The Guardian, Total Jobs, Gov.UK etc as well as a number of PAs who are recommended to ILA through people already working for us. We have also attended careers fairs, and sent mailings out to colleges and universities.

As ILA adapts to the changed landscape, we continue to promote the concept of being a PA as opposed to a

traditional care worker.

EVENTS THROUGHOUT THE YEAR

The London School of Hygiene and Tropical Medicine is

supporting a research project into Sexual Health in Older Adults. They specifically wanted to ensure that there was input from

Older Disabled people and approached ILA for assistance both

in the research and the call for ideas to improve services. The expected suggestions surround ing access were obviously raised, but also awareness around how to provide privacy for Disabled people who need personal assistance in medical appointments. Other good ideas included how to educate people on what sexual health involves as many were unaware that it also includes support on the menopause, testicular and breast screening amongst many other things.

• ILA also wants to acknowledge the sad passing of Lakhvinder Kaur . Laki was responsible for managing the out of hours service during the week ensuring that ILA provides reliable 24/7 support to both PAs and PA Users. She had been using ILA on an ad hoc basis since 2017 and full-time since 2019 when she moved to her own home. She served on the Management Committee prior to starting work for ILA in July 2021.

ILA is moving towards its 35[th] anniversary in 2024 and will be focussing on how to ensure we are around for another 35 years.

Financial Information

Income	£1,300,905
Expenditure	£1,275,966
TOTAL	£ 24,939

INDEPENDENT LIVING ALTERNATIVES SOLAR HOUSE 915 HIGH ROAD LONDON N12 8QJ 020 8020 8343 6084 WWW.ILANET.CO.UK PASERVICES@ILANET.CO.UK CHARITY NUMBER 802198

REGISTERED COMPANY NUMBER: 02191M)67 (Englttlld Wfilts) REGISTERED CHARTfY NUMBER: 80219¥ REPORT OF THE TRUSTE AND FINANCIAL STATEMENTS FOR THE YEAR ENDLD 31 blARCH 2023 FOR INDEPLNDENT LIVINC ALTERNATIVES Ma¢alwn% Limited ChJrt¢red ALts)unianis d Siiiuknry Au(tiIoTS 7 Si John'5 Ro1 Harrow Mi(klles¢x HAI 2EY

INDEPENDENT LJVING ALTERNATIVES CONTENTS OF THg FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023 P4e Rert ofth¢ Trnt¢ Report of the Independent Auditors StateTTrtntrfFittxtt¢i&l Artbvltle8 Balance Sheet Ca$h FIDW SttemeDt Notes to the Cwh Flow Ststsmtnt 10 'otes to the Financiyl Stst¢mtnts

INDEPENDENT tJVlNG ALTERNATIVES (RECISTERED NUMBER.. 92390ts67) REPORT OFTHE TRUSTEES FOR IHE YEAR ENDED 31 MARCII 2023 Th¢ truslees who aTe alw dirttiors of th¢ for the pUse8 of th¢ couan]eS Act 21J06. present tbeir iepofl witb the finatteial ststrments olihe charily for the year ended 31 Mwh 2023. The Iruslees have adoplco the rKovi$ions of Ac¢ouniing and Rorting by Chariiics.. Statcmcnt of Recommended Prarti¢¢ applic&blc to ¢hari¢ies Preparing th¢ir (OU¢S in c¢ordan¢¢ with the Finantial iiwrti]]g StandEr(J applIk in IheUK 8t Kepublie of Ircl¥t)d IFRS 102) {effectivt l January 2019). The r¢port has be¢n pr¢psr¢J io nei ihe re4UiTemeThts for a dite¢lots' r¢pori forth¢ PUTPO8es of the Cotwgmies Aci 2006. ORIECTtVES AND ACTIVITIES ObJectlves and The ¢haiiiable objcciives of Independent Living Alternatives 8r¢ the reliefof need. hardship or di5tiess of Di5abl¢d Peopl¢ and lh¢ dependent¥ and fInlieS of such pEopltr in particular hul not exclusively arc resident in the London Arca in paniwlar bul noi cxcI1Ve]Y in ihe tollowing (Il by Providin¥ Loungellittg and 1vICe,. IIL) by pmviding f1]it1e a[ equipn]ent' and (111) by providing voluniary help. Prlnclpfjl acllvldes Jlld¢p¢nd¢nt LivinE AlicmAriVCS {'ILA") is & 5¢1r-ritt8nced 80cial ent¢ipri% 115ing grJJJi fiding to d¢v¢lop and support ne tDilidlives and is finaneed by th¢ fees charged foT 5erni¢e Provisi1. Thesc fccs aTe mel primarily by social services ag a Dir¢et Paym¢nl undw lh¢ Community Carc A¢1 and through Continuing Cfyre NHS Personal H¢aiih BgaS as well as Department of Work d P¢n5i0n5- A¢¢ess w Work and self.funders. The prineipal activili¢s a1 role ofthe Companyb througkoul Ihe year were follows. The role of 1nd4d¢llt LlvlDg Altern•tives Independeni Living All¢rnaliv¢s I"ILA"l is * user-controlled oryatiisation promoting th¢ right of disabled people ro l>v¢ iod¢pcndfflily priwffjrily in the Lo]Jdon area. ILA ryowides a ¢omprthaJsive range of pejsottal assistan¢¢ s¢rYi¢es.' petsonal assistance is th¢ terni used lo define the self-direclcd Care neccs5ary for disllbled people livc indepmdcntly. ILA aims lo enable pwl¢ who need personal a%si$tanc4 to bc able to live ittdetthdenily in the ty)mmunity attd lake full control or their liv&s 4nd th¢]tbyhwe itmliwduality and gponlaneity. ILA PToMdes rsonal assistgJK¢ eiih¢r by direcily Providing the personal assislan¢¢ OT by enabling individuals io employ thcir owi pers0tl wi$lani5. ILA also provides p¢rsonal assisiaTh15 in Iht workplace, 10 p¢opl¢ vi%iting Lojjdon on knliday 8nd for conferences ad events across )ndon. ILA proi'ides an onlinc traiThinB rcsouT¢e aimed at boih disabled PEupl¥ and Workers.. Personal Assistance Training From C.aTeT to Per&on31 As5l5tanl. The training ¢xplores the skills r41iired for p¢rsonal assistance and the k¢y diff¢r¢n5 b¢tw¢¥n traditional m(bd¢ls of ctre athd personal as5j5tance. Pcrsonal Assi4tance CAfé is ao online r¢sourc¢ for pergthhttl a8$istsnce us5 a[ petsuJthI 81$lants lo explore issues of commott iDÈ¢r¢5110 in(lependent living. It is a 5pKe lo ask queslions and io share common exp¢ri¢nc¢ with OtherlSOnI lSnCe U8CTS or to stck diff¢renl 2pproacheg to the issues that arc fgc¢d by all personal assistanc¢ us¢]& ILA works 44 pThnal aSSistte users on a rcEulaT bllsis and has over 200 dis?b1¢4J people Te8isr¥J the or8aThi5ation. Thete are 85 peopl¢ giste[ed 10 work personal assislaDts. PDbllc b¢nent tlldependcnt Living Alternatives meets the thfinition of 8 public benefit entiiy uodeTFRS 102. The TrustBes hav¢ had rcgard to the CharityConJmissioJJ's guidan¢e on publie benefiL ACHtEVEhgENT AND PERVURMANCE Durtng ihe yeaT 31 March 2023 Ind¢p¢ndeni Living Aliernativ¢s conliDued kn pmvide a Comprehsiv¢ rang¢ of PETsonal assistance 5ervice5 lo a Dumber ol. users (o h¢lp thcjn live indtpendently in the ¢otDmunity and tak¢ fvll wntrol of theit lives and thereby ha¥¢ individllaliEy and spontaneity. In thtal the ¢hariry providcd p¢rK)nB] assistsnce Se1¢¢1 to 65 P¢Twnal a$Sn¢t users, i]Uding 36 Tegular users. The ¢hArty Colhlinuts lo offcr an onlin¢ trdining Tesource aimed al both disabled people and worker4 snd conlinuE3 lo opera ihe P¢Tsonal Assistance Caf¢ an online KoUt forpersonal assistancc usLTs and personal assistsIits. Pa8e I

INDEPEf4DENT LIVINC ALTERNATIVES (REGISTERED NUMBER: 02391x1671 REPORT OF THE TRUSTEES FOR TIIE YEAR ENDED 31 MARCH 2023 FINANCIAL Kanclol $ummary Th¢ organi5&1ion ensures 1[ cost recovery from ¢acb placement and ha5 a fe¢ SinluTe rejlective of the c05t5 Df suvi¢c and is flllldamentsl IOT the or8anis2lion's sulviwdl. Jncoming r¢sources for the year ended 31 March 2023 corded at £1,300,90512022.. £1,129.2831. Exwjditure for th¢ y¢aT ended 31 Marth 2023 Wds Tec4)rded Et £1.275.96612022.. £1,1(M).929). tnrume foi th year ended 31 March 2023 wag record ai £24.93912022.. £28.3541 N¢ta5S¢t5 ai 31 MsT¢h 2023 wett Tcwrded at £236.442 {2022.. £211.503). Fund b#lrt¢ As at 71 March 2023 th¢ ch4rity held unTestri¢l fvnd% of £236.442 (2022- £211,503). There were rtsiri¢led fund5 at 31 Match 202312022.. nil). Includcd within UnTe51ricled fund% at 31 Marth 2023 wcrc ¢h bal¢¢5 of £I40J03 (2022.. 1115,614). Overall An#¢121 posltlon Thc Management Cornmitte¢ cottsider Ihat the curnl fiDan¢ial position is saii5fAdOry and tbai sutFi¢i¢nt ThdS aTe available to m th¢ legal and financial obligations of the or8ani%&tion. Réserves poilcy Independeni Living AlrTh]VES aiTfL$ 10 hold in r¢sery¢ the ouivalent ofsix TnoDth4 athDioisrration 5aJari¢s and OPEralinB ¢O$ts. FUTURE PLAIYS Th¢ ManagemetTrl Commiiiee ha5 no plans for ihe forts¥¢able future lo make any 5ub5tsntial changes to the cbwitys objccÈives and it j5 Ihe irtt¢niion of Ihc Committee ¢Onlinue opcrdting as in previous years. STRucfuRE, GUVERNANCE ATrID MANAGEMENT Gtsvtrnlng dorumeDt The organisaiiott is a ¢h#ritsble company litnited by 8uarante¢, incoTpornied on 3ffth May 1989 and ]egiswJ as a chgrity on 7t November 1989. Th¢ COmnY was e81ablished und¢T a MenM)Andum of A550ciaiiott which t¥Il%e Ihe objecL% and powejs of th¢ charitsble company artd is goveme(l undcr ils Article of Associalion. In cvcnl of ihe cotwy bcing WOUDd up Th]uired coniribuie an amount not CxCeL]ng £1. Retruitment and apwintmetht of new tNt5tee5 Thc Tn)st¢es of kndependenl Living Allernalives ate appoinltd by the meiTth>ets of the Organi110n every yeai ai the annual gencTal meelir)g in a¢cordan¢c wilh the Chariws consiiTriion. Th¢ Trustees of Independe5)i Living Almaiiv¢s are appointed on theii knuwlwjge and eKp¢ii¢nce in the field ofindependeiji living. All Trusiets undertske aPpT0pria tTainiDg r¢lev8nl to their Posltion tsn thr board. Organbational 5trture The govemancc of In(kp¢ndeni Liwng AltematlV¢3 js undeTtken by a Managettl Co]nmitl¢4 which meeL$ every threc months wilh provisions to hold eAtraoTdinary meetings if requircd. Day-to-day mattagcmcnt of the Qrgenisulii is undettsken by a Dirwtor 128 houTS). s0 a full-tim¢ PA ServiL Co-ordinator {28 houTsI, a Re¢ruithieThl OtYJcer120 hou) and a PA Offi¢¢r114 hoursl- Relattd parties None of lh¢ Trusleeg receive remttnerntioll or othet bcn¢fils from their work with the Indcp¢nthDt Liviftg Altemalives. There werc Do Trusleeg expSe%[lId for the y¢ar d¢d 31 Mar¢h 2023 nor forthe ygarcndcd 31 MBreh 2022. Page 2

Ir4DEPENDENT LIVING ALTERf4ATIVES OiEGigfERED NUMBKR: 023900671 REPORT OF THE TRUSTEES OR THE YL4R ENDF.D 31 MARCH 2023 srRUCTURE, GOVERNANCE AND MANAGEMENT Rl$k Maet¢t The Try¢% are responsibl¢ for establishing and monitoring intertthl ¢L)ntrol 8yStcms within th¢ Charity. The nlajor which may impA¢l th¢ a¢tivities of the Ciwiiy have been r¢vi¢wd during the year and th¢ Ttuslee5 ate 5ali¥fied Ihal the syslern of internal oDlrols cueilY in place is adeguate, Ivhilst reco)75]8 Ihal they are designed to manag¢ rnth¢T than ¢liminÈte tisk. Iniemal ctsJJimls arc ¥1¢wed on an on8oing b]$ as part of the day-to-day risk management pro¢¢ss within thecharity. Independent Living Alicrnaiivcs has rCgu1 rnonthly ¢L)]JJmitn)enis for Property Tell1 payments and employ¢¢ salari¢s that cannot be missed. This leav¢s Ind¢p¢ndenl LiYin8 Allernalives a5 a St11 or8ani$alion ¥uln¢rnble to bad dcbiors aLd latc pa>rthts. Independent Living Aliemativcs. main inGomc is from local authority social services departments, prinTrry cuie IrLLsls and frojn individuals in re£eipi of dir1 payments. Indepen(knl Living Alt¢rThatives a150 rc¢¢iv¢8 incom¢ from or2athi8atioll8 spot PUTcJMsing PCT50nal a%81Stance. Furth¢mm, as a small OTBanisation ryth a nun)bcr of k6y etry)loye4 lttdepell¢Jent Living Alternatives is vulnerable to long ter sick commirnts and of agency fjll-its forthose p¢ri(xl5. ljjdependeni LivingAlternElives has ¢oThsidered the risks associated with ils operaiiotJs Arbd th¢ managrgl Committee h&% resolved bj WO iowards iTrcrtrdsing the le[ ofr¢g¢rvts. REFERENCE AND ADMINISTIL4TIVE DLTAILS R¢gitered Compamy lluojber 02391K)67 (England and W3l¢sl Reglstered ChArEty Dumber 8Q2198 Registered offlte Solar Hous$ 915 High Road LA)ndo N128QJ Truste£s S B Wa115 Miss P Pepp¢r {T¢siyed 23.1.231 G Pepper Ms M Daley Miss S Elsegood SEFord A Kashmiri M Smilh S V Sodha (appointed 12.7.231 Company sretar¥ S B Walls SeniDr Sttutory Audltor Colin D. Ford Auditors Macalvin¥ Limiled Chth¢T¢d At¢otsntsttis and Sialulory Audllo 7 Si Jokn's Ro&d HaOW Middlesex HAI 2EY B¥Dker5 Unity TTuqI B8nk PIC Nine BriDdl¢y Place 4 Oozdls Square Bimiirtgham BI 2HB Pag¢ 3

INDEPENDENT LI%ryNG ALTERNATI%s OiEGJSTERED NUMBER: 0239W67) PORT OF THE TRUSTEES FOR THF. YEAK ENDED 31 MARCH 2023 STATEMENT OF TRUSTEES, RESPONSIBILITJES e Iruslees (who arc also the dircctors of TNDEPENDENT LIVING ALTERNATIVES foi the pUOSe8 of company lawl are responsible for prepariug th¢ kepoTI of the ThsTres and the finn¢ial sLqlernent5 in cordan¢c with applible I and Urtiled Kin8dom Accounting Sts]hlords Iunitcd Kingdom GenerallyAccepted Accounling Pwiice}. CoTDpany law rtquiT¢s the trllstees to prepa fiDgD¢ial Btstements for ¢ach financial year which give a IN¢ fair view of the llate of affair5 of th¢ ¢harilable cu]npany arKi of th¢ incDmillg resources and applicaliun of resouw¢s, including the ittcomc and expe]Idilure, of thc £hantable company for thai period. In prcparing those fllkanciaj stat¢m¢Dts, Ihe trusiees are reqUId to seleci $uiL8ble accounting polici&< and Ih¢m apply them ¢oJJsisTently* obrVe the methods attd princip1¢5 in the Chaiity SORP,. make jud¥em¢nts alld eStIn1C5 thal aTC rta%onabl¢ and prudcttt. prcpar¢ the financial ststemenis on th¢ going concern basis uThles5 it i$ iDZPPTOPtiaie ¢0 PTesiim¢ that th¢ chaiitablc wmpany will ¢onli]Ju¢ in busine5S. The Instees arc r¢spun%ible for kEeping prop¢r accounting rccfjrds ivhich disclose with reasotsablc a¢wra¢y at any lijne (he fall¢la[ poqition of th¢ charitable company and to enable them 10 ensuT¢ thai Ihe finaJJcia] siatem¢nls comply svith the Companies Act 2ThI6. They are also responsibl¢ for safeguarding the as¥¢ls of th¢ chaTi18ble ¢ony8ny 8nd h¢ttce for thking r¢osonabl¢ steps foT the prevention 8nd det¢¢ti of fraud md other iTr¢gularities. In so liras the Msttts are aw2r¢'. thcrc 18 no rclBvanl audii inf0mtion ofwhich the charitabl¢ Compart$ auditors yr¢ unawse. and the $¢¢¢$ hav¢ kken all sleps thai thcy oughi to have tskeTh to make thcrnselvcs awate of any y¢lev4nt audit infonnAtiOn and to estsblish Ihat thc auditors aTe uware ofihat inforn)gti0n. AUDITORS Th¢ Blldito. Ma¢alvins Lunile4 will be proposed for re-appoinlmeni at thc foltkoming Annu&l General Mcain& 21111.?o.4.......... Approv¢d by OTdeT of the board offnjslees on............ and siwd on its behthifby.. Ms M Dxley- Trnltee Page 4

REPORT OF THE INDEPENDENT AUDifoRS TO THE MEMBERS ()V IIYDEPANDENT LIVING ALTERNATIVES Oplnlon Wc hav¢ alldit¢d the fi]J#ncial Siaiemenrs of fNDEPENDENT LIVJNG ALTERNAnvfs (the 'chxriithle Compan} for the ycar ¢nded 31 March 2023 which comprise thc stat¥]11 of Finatsci Aciivities, the Baiattce ShpA the Cash Flow StAt¢tn¢nl and Dotes to the fiDats¢i&l slatrments. in¢luding a sutxjmary of s1)1r1¢8nt accounlin8 policies. The fjnancial reporting rrarnew0 thai ha$ been appli¢d in their preparalioj) is applicabl¢ law and Unit¢d Kingdom A¢unting statards Iullitd Kinwlom Gen¢r•lly Ar¢ted Accouniing Prti¢¢I. In our opinion th¢ fJnan¢i81 statenmts.. ve a tn]e and fair view of thc stsle of th¢ ¢haril&ble companys affairs as at 31 March 2023 and of its incoming resource$ and Mpplicaiion of resouTC¢S, in¢luJiDg ils inivme and expenditur4 for the year Ihert eNlcd. have br¢n properly Prepared in atcordancc th Unitcd Killgdotn (ienerally Acc£ptrd Acwvllting Pracliee. aJ)d have bn pr¢par¢J in &c£ordwKe with th¢ wultlIS ofthe Companies Act lo(. for oplnlon We LonduLted our audit ill accoTdancr wilh Inlcrnjtional Standards on Auditing IUK} IISAS {UK)} and appli¢able law. Our ro4FKirsibiliti¢% under th08e siattdards are further d¢scribed in the Auditors. r¢sponsibililie& for the audii of the finan¢ial slalement5 seclion ofour report. We are indcpendenl of thc thants1¢ ¢ompany in &cordancc wilh th¢ cihical requireTnetLts that Bre relevant 10 our audii of the fIan¢1 stsl¢menlS in the UK, including Èh¢ FKC'S Eihi¢al Standard. and w¢ have fulfilled our othet ethical responsibilit]¢5 in accoTdance with th&£e requireinents. Wc bclicve that ihe ldit evidence we have obtaincd is suffici¢ni and appropriate to provide a basis forouT ¢)PI]2jOD. Cothtluslons relAtlng to gotthg th)nct IA #udiung lh¢ filnL]#1 &thments, wc hav¢ ¢oncluded Ihal Ihe iTUSl¢eS' Nsc of th¢ going coJem basis of accountitsg in th¢ prcpgration of Ihc financial st&temenLS is appropTiAIe. Based on Ihc work wc have ptrfornie w¢ h•v¢ not idetttifie41 my uncertainiies relaiing 10 ¢vcni¥' QT condilions tha4 individually or colleciively iiiay cast si¥nificanl doubt on Ihe charitable company's ability to continuc as a going con1 for & PLYiod of lli le&%1 twelve month5 fromwhcn the finanthal 5t&tem¢nts are autho[is fut is8. Our T¢5ponsibililies and the responsibilities of the trusoe8 resp¢ct io going tottc¢rn ate ebl in th¢ relevant seCtioS of this Other InforTh4tlou The st¢eS art rcsponsiblc for ih¢ other infomiatiott. Thc othcr inforrDÈiion comprises the infonnation inGlud¢d ijj ihe Allnual RepuTI, otherihan ihe fiJ)?n¢ial stBfrtnenis and our Report of IhE Independenl Audilors th¢r¢on. Our opinioll OD the financial siai¢n]enls I1 coYeT the other iThfortnation alld, cept ¢0 the ¢Alut oth¢nvis¢ explicitly %tated in our TqXTL we do not ¢XPTess anyform of assuraj3 eonolll5ion thereotL In Connection with our audit of the financial staiemcnis, our rcsponsibility is to reAd the infomalioD and, in doinLt so. consider whether ihe her info]yndlion is materially IllCODSlSt¢nl with ihc r)nawiÈl statemenls or our knowl¢d obtained in Ihc audii or oiherwise appears to be matLzially mi%si&t¢d. If we identify such ma1 incon818t¢nciES or apparnii material misswiements, w¢ g r¢quired 10 determtne wh¢th¢r this Ve5 rise 10 a marial Misstat1 in Ihe fitLJn¢i#l siaiem¢nts thczKScl5. If, ba5¢d on thE WOTk WE have perforni¢d. w¢ ¢oncludc ihat there is a material mi8statetn¢nt of this oth¢r inforntiOll, we are requ¢ 10 report that fact. We have nothiDg 10 rewrt in this regard. Qplnlons on other m#tter¥ prLxrfbtd by the Companie5 Art 2006 ouiopinion, Sed on the woAt undertaken in thc cours¢ ofthc audit." the informalioD givett in the Repon of the Trustees for the fJnaMa] year for which the firtancial Stsiancnts arc prcp8r¢d is consisleni with the f)nanci&l Stalent8., and thc ReJx)rtof the Trust¢es hag prepared in COrdanCe with applicable le1 Tequir¢mciits. Matter8 OD which we are requlred to report by ¢A¢¢ptlts In ibe light of th¢ knowl&i8e and undersranding of Ihc chariiablc coryany and its en%ryrnnnTht obtaincd in th¢ cours¢ of th¢ audil w¢ have LOI idcntifiEd aTIl miss(aitments in th¢ R¢port of lh¢ Ttuse5. W¢ h&ve Jh)thing io repLWt in T¢$f¢£t of the followng mattus whw¢ the Companies Aci 2006 requires us to report lo you if, in our opinion.. ad¢qual< x¢ounting record5 hav¢ not lth] kepi or retWll5 adtqU8le for OUT 71 r4)i been received from branches not visited by u$,- or thc financisl statements are not in agreem¢nl wth the gccounting record5 8nd rtW or cemin disclosuTes 1)f InL%iees' remuneralion specificd by law ar¢ Thot Thde., or we have noi Juved all inforts]ation and cxplanations w¢ require for ouraudii- or Irust¢es %vere nol li11t0 10 lake advantag¢ of thc sma]1 ¢4)mpani&4 exemption from Ihe rcquiTcnKnt W PT¢P8r¢ a Strnt¢gic Reportor in prcparing the Rq)ort of the Tnjsiees. Page 5

REPORT OF THE INDEPENDENT AUDITORS TO THE MEMBERS OF INDEPENDENT LIVING ALTERNATIVES Res5111111e9 •f trustet$ As explained more fvlly in th¢ StsIe[lI of Tte¢s, R¢yponsibililiEs, the trusteu (who aTC also ihe diTectOTS of the tharitable company for the purposes of co[[anY lw) are reSpSible foi the prcpaTati(m of ihe fittallcial statements fur being saiisfied that th¢y giv¢ a ffiLe and fair view, and for SULh Inrnal control as the ITU51ee5 deiemiine is ncrw8ry to enable the Preparntion of fin8nci81 slaternenls lh& ar¢ from m&tciial tni$$ilemeAL whether duc to fraud or¢rnir. In prepaEin8 the financial ststements, thc trustcc$ resp)nsibl¢ for a$s¢$$ing the charitsble Compatt8 ability contitiu¢ as a Boin8 oncem, disclosing, as appli¢able, malters Telaied 10 going cunLern and using Ihc going concen) b&8is of COUntIng un1¢s5 th tNskes either intend to liquida the ¢haritsble company orto ¢se operations. tsr have llo Tlist1¢ ajternolive but 10 do so. Our SpOnsibl11t[ls fot the avdltof tJJe finamcial ateMentS Our objcctlV¢5 arc to obt&in re&sonable as5UTanc¢ about Wheth ihe financial ¥tgÈ¢menls a whole arc frce from tnaleTial missiaiemeni, wh¢ih¢r due lo fraud 01 error, and to ISSUE a Report of th¢ Indcpcnd¢nl AudiloTS that includes ouropittion. Rewnable assurancc is a high Icvcl of assur&¢, but is r4)i a guuTane th an 3udil condued in ac¢ord8rLce wilh ISAS IUKI will alwa delecl a m&lerial misalettnI when it exisls. MisStatEmenis can arise fToJn traud or error and Br¢ wThsidertd m•ter¢g1 if, Individuly or i the aggregaie, they could rcasonably be eXpeth to influence the ewnomic dttisions of u¥¢r¥ tsken on the basi5 of these fJnancig1 sthiements. IyT¢¥L)larilie8, includin8 fraud, e in$tanc¢5 of non-compliance with laws 4nd regulaiiezhs. We design procedures ill line our responsib)litic4 outlined &lN)ve. lo detcct matcrial nrisstamen15 in r¢sp¢cl of itte¥ulariii¢5. IncluthnE fraud. The txteni lo which our procedures iapable of deiectinE irregularitie¥, including fraud is deiailcd b¢low.' In identifying 8SSUSitbg risks of Enaterial rthissialemcnt in respect ofirregularitic4 including frwd and th)n-¢omplianccuryth laws aT re8ulalion4 considcwed the follimryrt - th¢ nalure ol"Ih¢ industry and scctor, Control environment and busines5 perfo]man¢£ including the dES]l ufihe cowanls remuneration polirie& key drivers fordirectots. remuneration, bonus levels and perforniancc iaTg¢l$; - r¢$ulls of OUTenquirie5 of managcmcnt &boul IheiT own ideniific&tion ond assessment of ih¢ risks of ]e¥ulntIe8', id¢ntifjq'n& cvaludling Ind complying with laws and rtrU]3¢10s and wheihw they were aware of any insianccs of onc4>tt4>lJanrr" - detecting and re5wnding to Ihe risks of fraud Hnd whether ihey have knowledge of any a¢lu21. suspected or alleged fraud., - Ihe iniemal cont18 c5tabli5h¢d 10 nriti8a risks of fraud ot non-¢ompliance with law5 alld Tr1¥t10n$. Thesc matter% were di8CUS5¢d anwng the audii engagement t¢am iegaTdin8 how and wliere fiaud mighl in the financial siuletnen15 arml any polenlial iiidicatDrs of frnod.As a reult of thcse prodUre%, we cortsidered Ihc opwrtunities and itttntives ihai may ¢xi5t wlhin the Orgaals1on foT frdud. Jn common with all Rudi1s' under JSA5 (UKI, we are also Tquirul lo p¢rforn eCifiC pro¢edures kn rebpond to the risk of nUr8¢M¢nI override. We also obtained an undersiandinE of the legal and T¢gultory frameworks Ihf¢t th¢ compBny operates in. focusing on PTOViSiOD8 of thostt laws and regulations thai had a dircct ¢fftcl on th¢ deiemiinaiion of DLltuial atNJunts and disclosUS in the fina71 stdfrmertis. The k¢y laws and Te¥uliivtts we coJJsidered in this conlext in¢luded the UK compani Aci and l(*al tax legislaiioJJ. A further description of uui T¢spo81b11ilIe5 for the 3udil of th¢ fina¢18] statements is lo¢ai¢d oh the Finan¢iaJ Reporting Council wcb5iie al wTrwV.frc.org.uklaudiiorSponsib1Iitle. This descriptioTh forn paTI ufour Report of th¢ Illdepen(leni Auditors. Use ofour repurt This repon is made sol¢ly kn the chari¢able company'9 eeTS, body, in accordancc wilh ChaPr3 ocpfjrt 16 of thc Companies Act 2006. OLir audit WOTk hgs been undertakert so th w¢ might Stste tf) the chariiabl¢ wmpany's members those matters w¢ are TfqUiTed to siaie 10 ihem in an audil(>ts' report ld for no oiher pu11$t. To the fullest extcnt P¢Tmiii¢d by Iy&W, we do not accept or a55ume Tesponsibility lo Anyonc othtr than the charitablc ¢o]J4)any and IhE charitable companys ro¢JnbeTS a body. for our audii work, forthis re[l or for the opinions w¢ hove fornkd. Colin D. Ford {SeniuT Sialuiory Auditor) for and on behalf OrmacvIn$ Limiied Chartered Ac¢ounlanls and Statlltory AuditoJs 7 si Jobn's R(d Harrow Middles¢x HAI 2EY Date: .Zaz3........ Page 6

INDEPENDENT LIVJNG ALTERiYATIVES STATEMENT FINANCIAL ACTIVITIES (INCORPORATING AN INCOME AND EXPENDITURE ACCOtJw FOR THE YEAR ENDED 31 MARCH 2023 2U23 2022 Restrided fiLlld rund funds fijnds Notes INCOME AND EplWMENTs FROM DonlonS aNI I¢ie$ 1,300,041 1,300.(1 1,129,234 Invcskn)tni income 864 49 Total 1,300,905 L.300,905 1.129,283 EXPENDITURE ON Rttising fun 1,250,435 1250,435 1,082,886 Oth¢r 25,531 25,531 18,043 Tolal 1.275.966 1,275,966 1.100,929 NET INCOME 24,939 24.939 28.354 RECONCVLJATION OF FUNDS Toial fijnds brought fotward 211,503 211.503 183,149 TOTAL FUNDS CARRIED FORWARD 236.442 236,442 211,503 Th¢ Tr)t¢s form part ofih¢5¢ financial Stslements Pagc 7

INDEPENDENT LIVJNG ALTERNATIVES (RIGISTERED NUMBER: 023900671 BALANCE SHEET 31 MARCH 2023 2023 Totsl funds 2022 Total nds Unrestrid fijnd R¢stri¢*d Dd Notes FIXED ASSETS Tangible a55elS 10 2,721 2.721 393 CURRENT ASSETS Debtors Cash at bank and in band 131,849 140.203 131,849 140,203 127,287 272.052 272,052 242.901 CREDITORS AnUnIS lallin8 due within ooc ycar {38.331) (38,3311 NET CURRENT ASSETS 233.721 233.721 TOTAL ASSETS LESS CURRENT LIABILJTJES 236.442 236.442 211,503 NET ASSETS 236,442 236,442 211,503 FUNDS Unte8iricted fvndy 14 236,442 211,503 TOTAL FUNDS 236,442 2t 1,503 Thts¢ sixlemeni¥ have bcen prepared ill aLfOTdanc¢ with the provisions applic4blc io ¢hgTitable Companies subjeci to the smo]I cornpanics r¢wme. Th¢ financial sialcmenls wevc appTov¢d by the Board of Trust¢¢5 and aulhorised for issuc on............ signed on its behalf by.. li.i.lxox3............... and W¢T¢ M Daley. Thiste¢ Thc no1¢5 form part of thcsc fi]wici&l 5tAtements Page 8

INDEPENDENT LIVING ALTERNATIVES CASH FLOW STATEMF.NT FOR THE YV.AR ENDED 31 MARCH 2023 2023 2022 Notes Cash Ilows from operating att1vl Cash g¢]]eroted fromoperaiions 26.733 54.886 Nei cash provided by op¢rnliDg Rclivilie$ 26,733 54.880 Caslk Ikbws frnm illvesting a¢tlvltlt¥ Punhase of rangible fJx¢d 355etS lniere receiv¢d 13,008) 864 {269) 49 aCh used IN investing aaivitics 12.1441 (220} Change in cash eosh equiv&l¢nt5 lrt the repoTtinE periDd Cash and cash equii'altnts at the b¢gInIg of the reporting p¢riod 24.589 54.666 60,948 Cash and t*sh tqulvalents 4¢ th¢ ofthe reporting perh)d 140.203 115,614 The t1¢8 folm Part ofthese financi&l stateiEi¢nts Pa8e 9

INDEPENDENT LIVING ALTERNATIVES NOTES TO THE CASH FLOW STATEMENT FOR THE YLAR ENDED 31 MARCH 2023 RECOP4CILIATION OF NET JNCOME TO NET CASH FLOW FROM OPEBATING ACTTrITIES 2023 2022 Net lkntome foT the reportlllg p¢rlDd ls per the StAtement of FthaDcll 24,939 28.354 Adjmstmtttts for: Depre¢iatim Charges Intcrc51 rc¢¢ived {IneaSe11deea$e in debiorg IncreasellthcreHSC) in CT¢dilors 680 (8641 14,5621 6,540 98 149) 28,857 12,374) ¢a&h provW¢d by operattons 26,733 54,886 ANALYSIS OF CIL4NGES IN NET FUNDS At 1.4.22 Cash flow Al 31.3.23 r4¢t tash Cash al bank and in hand 115.614 24,589 140.203 24,589 14U.203 Tot81 24.589 140.203 Thc not¢5 fornj part of the8e financiaj stat¢]1$ Pagc 10

INDEPENDENT LING ALTERNATIVES NOTES TO THE FINANCJAL STATEMKNTS FOR THE YEAR bNDED 31 MARCH 2023 ACCOUNTING POLICIES B49is of prÈparlne the flnanclxl ststement5 The finth¢ia] statements of tbe chalibI¢ company, whieh is a public b¢n¢fii enltty under FRS 102, h&v¢ been PTepaTed in accordanc¢ wih the Chaiities SORP IFRS 102) 'Ar¢ous)ting and Rcporting by Chgrities.. Statemeni of Recommcndcd Prdcticc Rpplicablc to charities preparing their accounts in accoTdan¢e Mryth the Firffjncial Reperfing Standard applicabl¢ in the UK and Republic of Ir¢lund IFRS 1021 l¢ff¢ciive l January 20191,, Finan¢ial Reporting Stsndard 102 The Finarttial ReDOrting Si8ndard applicable ih lh¢ UK and Republic of iT¢l&nrf gnd the Collwanies Act 2006. The financi&l siaiemcDIs hav¢ b¢¢n prepAted uttder the tli5toriI cu51 convention. The prelltion Currency of IIL¢ financial ¥iakments is the P¢)und Siedin81£) rounded w th¢ n¢3Test £. Inttrlhie All income is re£ognised in the Stalemeni of Financial Artivilies once th¢ charity h&8 ¢ttliilement lo the funts, il is probable thai Ibe ino)rtt will be re¢eiwt41 and th¢ 8mount cBn be Meur¢d r¢liably. Exp¢nditure LiBbilitie8 are rewlsed expendiNre as soon as thEre 18 a legal or con5trudiv¢ obli8aiion ¢ommiiting the thaTity to that exptndiMr¢. il 15 prob&blc thai a tmnsftr of ectsnomie bcncfits will be Tequi]Ed in seiilenxnl gnd the amounl of Ihe obligation n be tnea8ured reliably. Expendilure is accounted for un an attrual8 blS and has bccn ¢lassified under he&dingg that a88re¥at¢ all cosi r¢laicd to the calcgory. Wher¢ costs call]¢ b¢ dir#ily aitribuied 10 pafticular h¢adins8 th¢y knve betn alloca1 lo activities 0]) a basis coDsislenl ry1h the use of rcsources. Twgibl¢ fix¢d assets Depreciation is wovida at the following annual Tates in ordtr lo writ¢ off ea¢h ass¢t overit5 e8timal¢d usefvl life. Planl lld n]achinery Computer quipm¢nt 2DTh/o Teducing balan¢c 20Yo red]ng balance Taxation The chatity is exwt from ¢OTporalion lax on its chaTitable &ctivilies. Fund ateounthig UnTC51rid¢d fllnd5 ¢art be u8ed in cord3n with the chariiable objertives ai the di%r¢tion of the trustees. RtrIci¢d fvnds r4n only be used for particular Testricted pujposes within the objects ofthe charity. Re5trictioJs arise whe sp¢¢ifJ¢d by the (k)]N)r or when lunds #Te raised for p#rticular reslricttyj purposes. Further expl4natioJ] of the rt&iLW¢ ¥nd purpose of each fttnd is iTh¢luded in the llDtes lo Ib¢ firn¢la1 statwenL%. Pen¥ioD ¢o$is and other post-retlr¢mellt beneflts The ¢harit#bl¢ Lvmpany operJle5 a dcfincd conlribution pension s¢henK. Contribulions payable the charitabl¢ ¢ornpAtsVs pertsion 5ckm¢ e charg1 to the StataJ]ent of Finuncial Aclivities the pwiod to which they relRIe. Gov¢rnmrnt ¥rants Gov¢tnment grants are 0sl$ed as ineom¢ on a sysLettiaiic basis th¢ periiKls in which the cntity rcrognis¢s the relad Costs for wthich the graLt is intcnd¢d to Cor[pense. Grants whith bECUTne reLeiYab]e Rs compettsaiion for ¢xp¢n$cs or losses alr¢ady incu45 or for purpose of giving imrnediale financial suA)ort 10 Ihc ¢nlity with no fviure rclad costs are te¢o8nised as incoTne in the period ij) which itbecoffles receivable. DOh'A TIONS AND LEGACIES 2023 2022 1.300,041 ,105,823 23,411 1.300.041 ,129,234 Grants rtceived. includ in thc xbove. are a8 follows.. 2023 2022 Govennent8 grnnts 23,411 Pagc 11 coDtiTrued...

Ih'DEPENDENT LIvif4G ALTERNATITs NOTES TO TIIE FIIYANCLIL STATEMENTS- eoAtlnned FOR TIIE YEAR ENDED 31 MARCH 1013 INVESTMENT INCOME 2023 2022 Dwsil coUnt interest 864 49 RAISING FUNDS R&lslDg don8th)ns and 14ttleB 2023 2022 Sraff costs Rent. rates al1d?r Insurdnce Trlwbone IT Posiagc and stlltiolltry Sundri¢s Stsff b3ininB Advertising S13ff tr3velling Literatute and promotions PTof*%ional f¢¢8 Volunteer expe[$ Bank charges DepTecialion 1,154,704 27.540 4.170 5,571 323 757 517 0,387 1,929 35 14,915 32,573 334 680 989.OJ5 21,084 5.549 .358 8.429 814 4.516 4,899 44,399 370 98 125Q.435 1,082,886 SUPPORT COSTS 31.3.23 31.3.22 Audilor5' remuTbrration At¢ountanLry and l¢gRI fees 11,565 13,966 9,484 8,559 25,531 18,(M3 NET INCOMElffXPENDJTURE) inwmoll¢xp¢ndilure) i5 aft¢r Charging1{¢d1Iins)'. 2023 2022 AuOJiors' Tununernlion Depreciation- owned asseis AcwulltaTK? fees payable to auditL)T 11,565 680 13,966 9,484 98 7,058 TRUSTEES. REMUNERATION AND BENEFITS There were no tnjslees. iemuncTalioTh OT other benefits for the )rar ended 31 March 2023 nor for th¢ y¢sr ertded 31 March 2022. Tv¥stees' txp¢n&es There wer¢ no trnsl¢es' expcn5¢5 PaLd for the yearcndcd 31 Mthth 2023 thor forth¢ y¢4r ended 31 March 2022. Page 12 conlinued...

INDEPENI)ENT LIVING ALTERNATIVES NOTES TO THE FINANCIAL STATKMENTS- ctyntittued FOR THE YEAR ET4DED 31 MARCH 2013 STAFF COSTS 2023 2022 Wages and salarics Social security costs Other pension costs 1,058,550 79.336 16,¥18 916,609 58,530 13,896 1.154,704 989.035 The average monthly number of employee5 during lh¢ year was as follows.. 2023 2022 Administra(iUL Petsonal SIstantS VDlunieets 57 52 62 57 No employe¢s reccived ¢moluments in excess of £60,000. COMPARATIVES FOR THF. STATEMENT OF fiNANCIAL ACTIVITIES Unrc51ri¢l¢d Restricted Totsl INCUMb AND ENDOWMENTS FROM Donalionb and lewdtyiey 1,129.234 .129,234 Invc51mcnl inwrn¢ 49 49 Totsi 1.129283 ,129,283 EXPENDITURE ON Raisin8 thd5 1.082,886 I,(J82.886 Othcr 18,043 18,(W3 Total 1,100,929 1.100,929 NET INCOME 28J54 28.354 RECONCILIATION OF FUNDS Total funds brougbt fOard 183.149 J83.149 TOTAL FUNDS CARRIED FORWARD 211,503 211,503 Pag¢ 13 continued...

Ir4DEPEF4DENT LIVING ALTERNATJVES r40TES TO THE FINANCIAL STATEMENTS- eontlnued FOR TITE YEAR ENDED 31 MARCH 2rf123 TANGIBLE FIXED ASSETS Plant and machinery Computer 4iJiptneDI Totals COST Al l Apiil 2022 Additions 9,491 682 8,609 2.326 18.100 3,008 Al 31 Mar¢h 2023 10.173 10.935 21,108 DEPRECIATION At l April 2022 Crge foT ycar 9,318 8.389 5U9 17,707 680 At31 March 2023 9,489 8,898 18.387 NET BOOK VALUE At 31 March 2023 2.037 2,721 At 31 March 21)22 173 220 393 ii. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR 2023 2022 Tradc dcbtQTS Other debt¢) Pr¢payJnents 120,242 4.056 7.551 117,777 4,056 5,454 131,849 127,287 J2. CREDITORS: AMOUNTS FAT.LINC DUE WITHIN ONK YEAR 2023 2022 Sla] FKcurity and other taxes (Mh¢r ¢rA4ilor. P¢nsion paydble Aurugd ¢xp¢ns 18,335 5.296 3,032 1,668 15.217 2,561 2.W5 11.108 38J31 31,791 13. LEASING ACREEMENTS Minimum l¢a5¢ paym¢nts urtdernon-cancellablc opcrating I¢H5¢3 fall dt k)8 follows: 2023 2022 Within on¢ y¢ar 8,328 Pag¢ 14 continued...

INDFPENDENT LIVING ALTERNATIVES NOTES TO THL FINANCIAL STATEMENTS- conllnued FOR THE YEAR EliDED 31 TrIARCH 2023 14. MOVEMENT IN FUNDS Ncl Yet11 JJ ftmds At 1.4.22 31.3.23 UDrutrided funds (kllerdl fijnd 211,503 24.939 236.442 TOTAL FUNDS 211.503 24,939 236.442 Net funds, in¢lud¢d IJJ the abovc arc a5 follows: InwmiThg resouTces Resourees ¢xp¢nd¢d Movcm¢nt ill funds Unr¢stricted furtds General fiuMI I JOO,905 11,275,966) 24.939 TOTAL FUNDS I JOO,905 11.275,9661 24,939 Conyr8tive$ for nb)vem¢nt ID funds N¢t Tnovement in knds Ai 1.4.21 31.3.22 Unrestrlcted fund5 Gellvral fund 183,149 28J54 111,503 TOTAL FUNDS 183,14Y 28J54 211.503 Compardlive net movenI in fvnds, induded it) the above aT¢ as foll¢)ws'. Incon8 r¢souTce5 Resources expeThded h4ov¢rll¢iit in find5 Unrestrlcte41 fvnds General fund 1,129,283 11,100,929) 28.354 TOTAL FUNDS 1,129,283 11.l(N),929} 28,354 A CUTrcnt yrar 12 mnth5 a1 PTior ycaT 12 rn)ttths ¢ombintd p051tion i$ &8 follows: Net movement in fund5 At 31.3.23 At 1.4.21 Unrestrlcted G¢n¢rdl fund 183.149 53,293 236,442 TOTAL FiTrIDS 183,149 53,293 236,442 Page 15 continued...

INDEPEPIDENT LJIqNC ALTERNATIVES NOTES TO THE FIIYANCIAL sfATEMENTS- L¥Fntltsutd FOR THE YEAR ENDED 31 MARCH 21123 14. MOVEMENT IN FUNDS- eoMlnu¢d A curnt yEar 12 montbs and priurycar 12 rnonths combined nei movcnrnt in funds, Iluded in the above w¢ as follows.. Incoming resources Rcsources expendcd moVe¢Tht Unrcstricttd fllknds O¢Treral fund 2,430.188 {2,376,8951 53.293 TOTAL IfUND5 2.430,188 12,376,8951 53293 RELATED PARTY DISCLOSURLS There wcre DO r¢lal¢d party ITan5aclion% for the year 31 March 2023. Page 16

2023-03-31-accounts

INDEPENDENT LIVING ALTERNATIVES ANNUAL REPORT 2022 - 2023

Management Committee

Personal Assistants

EVENTS THROUGHOUT THE YEAR

Financial Information