2025-03-31-accounts

REGISTERED COMPANI, NU￿[BER. 023901167 (England and IIY4les) REGISTERED CHARITY NUMBER: 802198 REPORT OF THE TRUSTEES AND FIIYANCIAL STATEI¥IENTS FOR THE YEAR ENDED 31 MARCH 2025 FOR INDEPENDENT LIVING ALTERNATIVES MaLiilvins Limited Chartered ALLoiintdnt.4 dnd Siatutory Auditur.4 7 St Jol)n'% Rodd HatTOW Middle%ex HAI 2EY

INDEPENDENT LIN'ING ALTERNATIVES CONTENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED31 MARCH 2025 PAge Report ot. the Trustees Report of the Independent Audltors S¢#t¢menl thf Fiiianeial A¢tiviti¢i Balane¢ Sthe¢t Notes to the Flnanclal S¢Alements

INDEPENDENT LIVING ALTERNA TIVES OiEGISTERED NUMBER: 02390067) REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2025 The t￿￿teeS ivho are also directors of the charity tor the piirposes of the Coinpanies Act 2006. pres￿1[ their ieport ￿lI[b the fiiiancial stateineiits of the cliarity for Ilie year elided .31 Nlarch 20,5. Tlie t￿lstee5 ha￿e adopted the piol'isloi￿ ol'Accouiiting aiid Reporting by C.haritie5.' Stateiment of Recommended Practice applicable io charities preparing iheii. accounis in &ccordance wilh Ilie Financial Reporting Siaiidard applicable iii ihe UK and Republic of Ireland (FRS 102) (eneciive l January 2019). The report has been prepared to Ineet the requirements lor a directors, report for the purposes of the Coinpan1es Act 2006. ORIECTIVES AND AcfiviTIES ObJeLtlI'es and alms The cl)arilable objectives of Independent Living Alternatives are the reliet" of need. hai'dship or distress of Disabled People and the dependents and families of such people in particular bui not exclusively Nvho are resident Iii The Londoii Area in partiCL]lar but not excliisiFely ln the folloiving ways.. {[) by proN'idiiig couiiselling aiid adi'ice- (11) b), providing facilities 1£ lid equipment- &ind1111} by providing voluntai'y help. Pi-incipal &ctii'ities Indcpciidcnl Living Altcnialivcs ("ILA"l is a sclf-fii)anccd social cnlLrprisc using grant funding lo dcvclop and siipporl new iniliaiivcs and is tinanccd by thc tccs cliargid for sLrvicc provision. Thesc fccs arc nicl prin)arily by social scrviccs as a Dir¢cl Paytncnl undci. Ihc Comniunity Carc Act and through Continiiing ('.ar¢ NHS P¢rsDnal Hcalth Budgcis as wcll as D¢parlinci)t of Work and P¢nsions - Ac¢¢ss to Work and 5clf-fiindcrs, Thc principal acriviiics and rolc of thc Company, Ihrougl)oiit tlic y(i' wcrc as follows. The role of Independent Lii'ing Alternatives Indep¢ndeiit Livin￿ Alteriiativeb I'ILA") 1% a user-coiitr(Trlled OT¥aiiisatioll promoting th¢ ri¥ht of disabl¢d people to li&e independently primarily in th¢ Lonijon ur¢u. ILA provides d coinprehensive ran¥e of personJl Jbsistance services: personal ￿￿%1￿1￿11¢e is the term iised io define the ¥¢lf-directed cllrc nece%biiry fi)r dis&bled peiiple IL) live in(lependently. ILA uims ti) eiiuble pe()ple who rbe¢d pep()nal u4.%i%tunce, t() he uhle tc? live iiid¢pend¢rbtly in tl)e Lomniunily uiid tuke full o()ntN?l ()f their live4 nd thereby huve iiidividuulity and 4pontJneity. ILA pruvide4 pers1)nal d%si4tanL¢ either by dire¢rly pwviding th¢ p¢r4ondl a%4i%taiiLe (Ir by ¢ndbling iiidii'idvdl4 ti) ¢inpl()y tli¢ir i)wn pers1)ndl ILA iilyu pruvide4 per¥undl a%%i%tants in the wurkplaLe. tLI peuple vi%itingT London un IiLTrliday and fur LonferenLey and event% aLroi% Lundun. ILA provides an ¢)nline traii)it)by resourie aimed al both di%abled people and ￿Orker4.. Personal Assislan¢'¢ Tmining From Carer lo Personal A.4si.stant. Tl)e ti'ainiiig explore.s the skills reqiiii'ed lor per.sonal a.ssi4tdllLe aiid the key dillerellLeN between Iraditional models ol. care and personal a%'%istai)ce. Persi)nal As'si51anLe Cil lé is an unline reyource lor personal assistanle usets ai)d personal as$is11¢ lily to explore issues. ol. Lominon inteiEsi io independent living. It is a Spdbe lo ask qLiestions and to bhare Lomn)01) ¢AperienLe with other personal lls5i5tanLe users or IL) seek dityereiil approacheb to the ibi+ues that ar¢ lac¢d by all personal absislance users. ILA works Wltli 41 persoiial asslstance users on a regiilar basis and has over 200 disabled people registered with the organisation. There aTe 100 people regTiliterLxI lo work as personal assislaiiis. Publle beneflt Indepeiideni Living Aliernalives meets the detlllltion ot a public bei)efit entit￿ under FRS 102. The Ti'ustees have had regai'd to the Charity Comimission's guidaiice Lin public benetit. ACHIEIIEMENTS AND PERFORMANCE During Ilie year 10 31 Marcli 2025 Iiidependent Living Alieniaiiv¢i Lonlinued to proi'ide a compT¢hensii'e range ol-persoiial as5151an¢e services to a number of users lo help them live iiidependently in the comimunily aiid lake tiill control of Ilieir li¥'es and thereby have individualily aiid spontaiieiry. In total Ibe charity provided persoiial assist￿Ce ser%'ices lo 119 personal assistance users. including 43 regulai users. The charity ionlinues lo offer an online trainillg resource aimed al both disabl¢d people and workers, and continues lo operate the Personal Assistaiice C'.ate as an online resource tor personal assislance users and persollal assislanls. Page I

INDEPENDENT LIVING ALTERNA TIVES OiEGISTERED NUMBER: 02390067) REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2025 FINANCIAL REVIEW Flnancial summar). The i)rganisation ensiires full cost Tecovery froin each placeinent and lias a lee SI￿1Ctl1re ieflectiNe of the costs ot service and is fiindanieiilal for the orgaiiisaiion's survival. The principal source ot fvnding is from social services as a Direcl Payment linder Ihe C.ommunils' C,are Acl and Ilirough C.onlilluing Car¢ NHS Personal Healih Budgets as well as Departnient of Work and Pensions - Access to Work and self_funders. Incoining resources for Ilie year ended 31 March 2025 were recorded al £1,758,0()3120"4.' £1,475.1941. Expendilure for the year ended .1 l Marih 202fj was recorded al £1,747,708 (2024.. LI,411,654). Net incoiiie for the year ended 31 March 2U25 was recorded ai £10_355 {2024-. 163.902} Net assets at I l March 2025 were recorded at i310,69912024.' LJUL),344). Fund bal4nce5 As at 31 Mar¢h 2025 thc charity hcld unr¢striil¢d fuiids of £31 (1.699 (21124.. £300,344). Thcrc w'cr¢ no rcqirictcd fiinds at.I l M&rcl1 21195 {2024.. Nil), Incliidcd wiihi11 unrc81riclcd funds oi A l March 2025 wcr¢ cash balanccs of £152,439 {2n24.. £159,764). Over411 lin8nf iwl p051tio Th¢ M4Trna&T¢nieiit Coillmilt¢e ¢onsider that thc cur￿171 finan¢ial position ib 5qtisfartoi? aiid that ¥uffioi¢nt fuiid.4 are 47v￿lIable to m¢el th¢ l¢bwal and financial obligrldtions of thc orguiiisation. ReserTr#s policv Independerbt Living AlternutiN'e.% Jim% to hiild iii re4erve the equivalent uf %ix n)(Inili%' É4dinini%trLltiuii salari¢% dnLI i)peTuiin¥ ¢(i%ts. FUTURE PLANS Th¢ Mdnd&y¥m¢NI Ciimniilt¢¢ ni) plans f()r lh¢ f(Ir¢s¢¥ahl¢ futur¢ t(Tr mak¢ any sub.4tuntial lo th¢ Lharit) % i?hj¢Ltiv¥s und it i¥ the intention ()f tli¢ C()niinitt¢¢ Iv Lontinu¢ ()pei'diinbi a% in pr¢vi(iu% years. qTRIICTIIRF.. envF,RNANf.F. ANfi MANAGF.MF.NT Governing do¢uNieNt Tlie ur&iatbi%aliun 1% il Lharitablc Lumpuny limited by bTUaTdntee. inLurpuraled 30th May 1989 dnd re&Ti4leTed il% U Lhiirily un 7th Nvv¥mber 1989. The company ￿'a% ¢Nlabli%hed under a M¢morJndum of Aqsociation wliich ¢stablitsh¢d the objects and p0￿'¢r4 of tli¢ iharilable Loinp4iny and 14 govei'ned Linder its Article ol. A%%oLiation. In eveni ut. Ihe Loinpany beinbT Ii'ound up n)eThbers at'e reqiiired iu contribute an dmuunl not exLeedinE £ I. Reeruitmertl Appointmenl of trustees Tl)e Trublees ol. Independeiil LiwingT Altei'ndlives are appoii)led by the memtyrs ol- the orgiai nisation every year al the &nnual g?eneral In¢eting iii accordanLe with the Charity's Lonstitulioi1. Tl)e Trustees ol- Ii)dependent LiviiibTh Alternatives are appointed on their knowledge aiid experienc¢ in the tield ot. independent Iiviiig. All Triiblees undertake appropriate Iraiiiing relevant to their position on the board. Or%anlsatlonal strueturÈ Tl)e governai)ce ot- Iiidependen( LiNing Alternatives is ui)derlaLen by a Mui)agemenl c.omniillee, KvhiLh ineels eNery ihree monihs ￿.11￿1 proN'liions lo hold exiraordinai'y meetiiigs it required. Day-lo-day nianagein¢nl ot the organisalion is undertaken by a Director128 hours). ILA also a tLIII-tline PA Services Co-ordinator128 hours), a Recruitment oificer l?0 hours) and a PA Ollicer (14 hours). Relaied pariles None ol'the Trustees reeeii'e remuneration oi. other benefit5 Iroiii Ilieir work with tbe Independent Living Aliernalives. Ther¢ w¢re no Trustees, expenses paid for Ihe year ended 31 March 2025 noi. for the year ended 31 Marcl) 2024. Page 2

INDEPENDENT LIVING ALTERNA TIVES OiEGISTERED NUMBER: 02390067) REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2025 STRUCTURE. GOITRNANCE AND MANAGEMENT Rlsk management The Trusiees are responsible tor establishing and inoniioring iiilernal eonlrol sys(ems M'iihin Ihe Charity. The major risks whicli may iinpaci Ihe aciivilies of the Charity liave beei) re¥'iewed during ihe year &i)d the Tiusiees are satisfied ihai Ilie b}'siem of inien)al conirols Lutyenily iii place is adequale, whilst recognising Ihal they ar¢ designed lo imanage I'ath¢r than eliininate risk. Inleri)al conirols are reVIe￿.ed on an ongoing basis as part of the day-to-day risk management process within the C.hariiy. Indepeiidenl Livit]g Alternatives lias regLilar monthly comii)itmenls for properly renthl payiments and eniployee salaries Ilial cannot be missed. This leaves Independent Living Altei'naiives as a sn)all organisaiioii vulnerable io bad debiors aiid laie paytnenis. Independent Living Aliernaiives, IM&in inconie is fTom local authority social services departinaiis, priii)ary care trusts and froin indiv1duals in re¥¢lPI of dii'eei paym¢iils. Independ￿lt Lii'ing Alieri)atives also re¢¢ii'es iiicome froni organisations spot pur¢h8sing personal assislan¢e. Furthermore, a5 a sinall organi5alion with nuinber of key eThployees, Independent Living Altern&ltives is vulnerable lo long lerni sick comniitimenis aL)d the cost of agei)cy fill-iii foi. those periods. Ind¢pci)dcnl Living Alicmalivcs has coiisid¢rcd Ilic risks asso¢iatcd with ils opcralions and Ihc Managiiiicni CommirTc¢ lias r¢solvcd to work tow'ards ii)¢r¢asing th¢ Icvcl of roscrv¢s. REFERENCE AND ADMINISTRATIVE DETAILS Rcxiylcrcd comp￿￿￿. numbcr 0231)0067 (England and W8Ic.8) R¢gi5tered Chgritv 811•198 Re¥l8lered office 915 Hi¥h Rudd N128QJ Tru$tee% S B Walls Ci Peiiper M.4 M Daley Mi.%% S El¥eguod SEFord A Kakhiniri M Smith S V Sodha A H Landre Compani Secretar SBWall Senlor Statutory Audltor Shailesh V Patel Audltors Macalvins Liiniled Cliarlered AccoLintants and Sialiitory Auditors 7 Sl Jolin's Road Harrow Middlesex HAI 2EY Bunkers Unity Trust Bank PIC Nine Brindley Place 4 Oozells Square Birmingha BI 2HB Page 3

INDEPENDENT LIVING ALTERNA TIVES OiEGISTERED NUMBER: 02390067) REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2025 STATEMENT OF TRUSTEESI RESPONSIBILITIES The trustees (who are also the directors of Indepeiident Living Alternatives for the purposes of coiiipany laTh') are responsible tor prepariiig the Report ot tlie Ti'ustees and the fiiiaiicial slateillents in accordance witli applicable law aiid United Kingdoni Accounting Standards (United Kingdom Generally Aciepied Aecouniiiig Prncliee). Compaiiy law requires Ilie Iruslees 10 prepare tiiiaiibial slalements for egch tiiiancial yeai.. Under Ihal law, the Iruslees hav'e elected lo prepare The fini£ ncial stateinents in I1ccordance witli Uiiited Kingdom Generallv Accepted Accouniing Practice (United Kiiigdom .4ccouniing Standards aiid applicable lawl. Under company. law rhe Inisiees i)iusi noi approve the financial sthienieiits unless (hey are satisfied iliai (hey give a Inie and fair view ofthe slate of atlairs of Ihe charitable con)paiiy and of Ihe inc01ning resources and application of resources. including Il)e iiicorne and expendiiure, ot ihe choTilabl¢ company for thai period. Iii preparing tliose finallcial statements, the Itwt¢es aT¢ required lo select suitable accounting policie5 aiid then apply them coiisislently? obsenye Ilie iiiethods aiid priiiciples iii the C.'haiities SORP- maki judgcll)cnts aiid cslinialcs ilial atL' rcasonablc and prudcni: prcparc Thc Iinancial sialcin¥nTs on Ihc goiiig coiiccrn basis unlcss il is iiiappropriaTC to prcsunic that thc chariiablc cDmpai)y ￿.11] conliiiu¢ in busincss. The trusices o1'c rcsp01)siblc for kccping proper accounting record3 which disclosc w itl) rca8onablc accurncy ￿¢ any timc thc finrliiciol position of Ihc charitablc company aiid to cnablc thcni to cn5Lirc Ihal thc finaiici&l slatcnicnls coimply with Ihc Cornpanics Act 2006. Thcy arc also rcspon8iblc for i(1f¢gu(1rding Ihc 88SCts of the charitablc coimpony and hcn¢c for takin¥ rcasonablc st¢ps for lh¢ pi'cvcnlion a11d d¢t¢clion of fi'&ud and otli¢r irr¢¥iilarilics. In so far as th¢ Iru5t¢¢s arc aware.. there is i)0 relevai)t audii infornidiion of which ilie charitllble conipany's auditorb are un#￿,￿re. and the trusiee% huve taken all 41ep% Ih,ii they i)u¥ht ti) have tuken rc) mdk¢ thernselN'e.s :Iwdr¢ (If uny rel¢¥unt 'llldil infL)rniati(In ;Ind t() ¢%t#bli%h thai the Juditi)r4 di'¢ aware ()f thdi infurmdlli)n. AUDITORS Th¢ dudili)r4, MaLulvin% Limit¢d, will ￿ pr()pos¢d foT r¢-appuinlm¥nt al th¥ fiirthLomln￿ Annudl Cy¥n¢riil M¥¢ling. Appri)ved by i)rder (If the b(Idrd (If tru%tees ()n 27 N(Ivember 2025 and sisiiied (In 11.4 beliiilf by.. M.% M Daley - Tru4'tee Page 4

REPORT OF THE INDEPENDENT AUDITORS TO THE iWEMBEILS OF INDEPENDENT LIVING ALTERNATIIIES Oplnlo We have audited the linancial staremenls ol- Indepeiideni Living Alleniatives Ilhe 'chanlable eoinpany'l tor ilie year ended J l March 2U25 Tr'hich coimprise the Siatement of Fiiiaiieial Activities, the Balaiice Sheet and notes to the financial sratements, including a SLimiiiary of signifieant accoiintiiig policies. The linancial reporting framework (liat has been applied in their preparation is applicable laH( and United Kingdom Accouiitinu Standard5 {Utiited Kiiigdom Generally Accepted Accouiiling Practice). In our opinion Ihe finaiicial suiifflneM(s'. give a true and fjir view of Ihe slate of the chai'ilabl¢ Company's aftairs as al 3 l March 2025 and of ils iniomiiig re>our¢es and application of resources, inclLiding its incorne and expenditure, for the year Ihen ended- have been properly prepared in accordance witli Uiiited Kingdoiii Generally Accepted Accoiinling Practice. aiid hai'e been prepared in accordance with Ilie requirements of Ilie C'ompanies Act 2UO6. Basls for oplnlon We wnducted oui. audit ln accordance witli Iiilernatioral Staiidards on Auditing (UK) IISAS IUKII aiid applicable law. Our responsibililies Lindei those standard5 are further described in the Audilors, responsibilities for tlie audil of the financial statements section of our report. We are indepeiident of Ilie charitable compaiiy in accordaiice with the ethical requirements tliat are relevaiit to our audit ol.the tinaiicial st&ltemenls iii the UK, iiicliiding Ilie F.RC's l.thical SiaL)dard. aiid we liave fLiifilled OLir other eiliical respoiisibilities iii accordance with ihese re.iuirements. We bclicvc Ilial Ilic aiidil cvidcncc wc l)avc obiaincd is sufficicnl and approprialc lo providc a basis for oiir opinion. Conclusion5 relAting to going concern In auditiiig tlic financial stcltcrncnts, w'c havc coiicludcd thi1t tlic trustccs, usc of thc going COT)ccm basis of accountin¥ in thc prcparation of th finonciol statcmc11ts is r¢ppropriat¢. Bascd on ihc work ￿,¢ havc pertormcd. wc h8I'¢ not id¢iiiifi¥d ony Im8icri81 uncctlainiics rcl8rillg io ¢¥cnls or condi11011S thai. individiiolly or c(Fll¢ciivcly, Inay ¢.2St si¥nificant doubt on th¢ charit.Ibl¢ coiiip1ny's ability lo ¢ontinu¢ as a goiiig ¢oiic¢rn for a poriod ot-.ql Icasl tw¢li'¢ monihs froni w'hcn the financial slatewncntb are authoriN¢d for i4su¢. OUT responsibilitics and thc re5ponsibilitics of thc tTiisI¢cs With rc¥pcct to ¥oin¥ coiiccrn dcscribcd iii tlic rcl¢vunt.%cctions of ihi5 rcport. Other information The ti'u%lee% dre re.%pi)n%ible f(Ir the cither iiifLirmatii)ii. The i)ther Infi)rmHti()n L(Inipri.¥e.¥ the inf(Innatiun inLlu<led in the Annual Repurt, ()th¢r thun Ihe fiiiiillLldl %tateineNt% Jnd our Tiepi)rt (jf tlie Ind¢pendeL)t Auditi)Th Iherei)n. UT (IPlllI()n c)n th¢ finiincial 4lat¢in¢nl4 dc)¢.% n(It Li)v¢r th¢ (Iih¢r iiiformaiion and, ¥XL¥Pt t() tli¢ ¢xt¥nt (}th¢￿1￿C ¢xpliLitly 4tul¢d in our r¥pc)rt, we dii iii)i ¢xpre45 any f(Irm i)f d%4iirdnLe L(InLluNii)n tl)¢rei)n. other infurmdtiuii 1.% matei'idlly inLonsi4tertt with Ilie finanLial italements or uur knL7wledb?¥ ubiiiined in the dudit or utherwiie dppedr% tu be materially mi%%iiiled. If we ideiitify uLh material inLuii%i%tenLie4 ur apparent maiericil mi4%tdlements, Ive are required tu determinc i¥heih¥r tlii ives rise io a mat¢rial mi%%lalem¢nt in th¢ fin&nLial lita¢em¢nls Ihem4elv¢s. If, bJ%¢d on lh¢ w'ork we have ￿rf0m)cd. we Lonilude that th¢r¢ 1.8 a material Thi8tatement ot'this otlier inlorniation, we are required to report that lact. We have i)othinbT to I'eport in thi.s iygard. pittions on other matter% pre$¢rihed b) the Comp&nie% Aet 21M)6 li) our opiiiiuii. based oil the work undertaken in the Lourse ol'tl)e aiidil.. tl)e inlormdlivi) given in tl)e Report ol- the Trustees tor the linanLial y¢ar lor whiLI) the tinilllLiIE I slalementb are pre￿?red is Lonsistenl with the rinancial staternents., and tl)e Report of ihe Trustees has been prepared in accordaiice with appliLable legal i'equirenienls. Malters oil whleh we are requlred to report by exeepdon It) the light ot. the knoivledge and under5tdiidiThg of tlie charitable ionipany and i15 environinenl obtait)ed in the course ol. the audit, we have noi idemiified iiiaierial Iniss(aleniei)Is in the Report ol-lhe Trusiees. We have nothiiig to repon in respect of Ihe following Inatiers where tlie Companies Act 2006 requires us to Teport to you if, in oiir opinion.. adequate accounting record5 have not beeii kept or returns adequate lor OLir audit have not been received troin braiiches nor visited by us. or the finaiicial 51ateiiieiits are not in agreement w'ith the accouiiling records and returns.. or cenain disclosures of Irusiees, remuneraiion specili¢d by law are noi IMad¢; or 'e hove not re¢¢ived all Ihe infomiation aiid explaiiations we require for our aiidit,. or rhe trustees were iiol enliiled lo lake adi'anlage of Ilie small uomp811ies exemplioii Irom the requiremeiil to prepare a Siralegi¢ Report or in prepariiig the Report ol. Ihe Trustees. Page 5

REPORT OF THE INDEPENDENT AUDITORS TO THE iWEMBEILS OF INDEPENDENT LIVING ALTERNATIIIES Kesponslbllltle$ ol-trustees As explaiiied more fully ii) the stat￿nent of Trusiees, Responsibiliiies, tlie tntsiees (￿'ho are also the directors of the charitable coii)pany Ictr the piirposes of cojiipany law) are responslble tor the preparaiion of ihe fjnancial statements and for beiiig satislied that they gil'e a triie and fair iew, and for such internal coiitrol as the trustees deteriiiiiie 15 necessary to enable the preparation of tinancial stateiments that are tree Irom maiei'ial Inisslalen)ent, i¥heiher due 10 fraud or error. In preparing the finaiiLial slatemeiils, the Irustees are responsible for assessing the charitabl¢ coinpany's ability lo coiitinue Js a going COllLern. disclosing, as applicable. Inatters related to goiiig conceni and iising the going conceni basis ol. accountiiig unless the trustees either inteiid to liquidate the charitable coinpany or lo cease operatioiis, or have no realistic aliernati&'e but to do so. Our responslbllliles foy (he audlr of rhe nnanclal s¢atements OUT objeciives are lo obtain reasonable tLqsiirance about wl)eiher the financial slaleinenls as a whole al'e free ftoin ma(erial misslalwnent, wheiher due lo I'raud or error, and lo issiie a Reporl of th¢ Independent Auditors tl)al in¢ludes oiir opinion. Reasoi)able assui'a1)ce is a high level of ssuraiice, bul is iiot a guaraiitee thal an audit coiiducted iii accord1& nce with ISAS IUKI will always detect a nialerial iiiisst&lteinent ivheii it exists. Misstatements can arise froiii fraud or error and are considered nialerial if, individLially or in the aggi'egale, Ihey could reasonably be expected lo influence ilie ecoiioniic decisioL)s of users iakeii oil the basis of these fiiiaiicial staiements. Thc cxlcnl lo which our prDccdur¢s arc capablc of dctccling irrcgiilarilics. including fraiid is dciail-d bc10￿,. IrrcgulaTltics, including fraud circ instaiicc5 of non-conipliancc iN'itli l&iWS and rcgulation5. Wc dcsigii proccdurkns ii) liiic with our rcsponsil)ilitics, outIiDcd abovc, to dctcci maicrial misstatements in rcspccr of irrc¥uloritics, inLILld)n￿ fraLid. Tli¢ cxt¢nt 10 which our proccdurc$ f¢r¢ capablc of dctcctiiig irrcgLilarilics, including fraLid is dclailcd bclow.. In id¢ntifying and ass¢ssin¥ risks of Inal¢rial mis.slal¢m¢nl in rcspcct of irwgul8ritic.s. including fraud and iion-cTrinpliaiicc willi &1nd r¢¥ullllion5. we con.%idered ihe followin¥'. Ihc nuturc of th¢ iiidustr), aiid tscctor, coiitrol ciivironiT)¢Nt and busir)cs% pcrfoi'wnuiicc inclLidin¥ the dcsigii of th¢ cTrmpaiiy'% remunerdtion policies, key driveL% for directors, reinuneriiiioii, boniis lev¢l% ¥nd perforindnce t¥rgei.%; reiiilis ()f i)ur eiiqiiirie.% lif mLina¥¢in¢nt :IhL)ui their (Iwii i(l¢ntifi¢ali()n und as%essmenl i)f the risk.4 ()f irregiildrities; ideiilifyin¥. evuluatin¥ ai)d Ll)niplyiii¥ with Idw% aiid regulutiun% ai)d whether they were aM'are of Jny i1i4t4lllL¢% uf n()iiLvinpl ILinLe: deteLtlllgT und resp¢)ndingi to the ri%k% ()f fraud cind whether they have knc)wled¥e (If un>. uLtual. %11speLt¥d ()[' all¢gr¢d frilud., the Intei'nal LL)ntr(Il% e.4tablighed t() mitlbTdt¢ risks ()f frdud i)r ni)i).Lx)mplidnLe wilh IdW% and regulaii()n4. The%e mAtterK LIi4L'li%.¥e(l iimi?nii the Mii(li engii¥emenl te',Iin re¥Ar(lillbJ h¢iw 41nil whttTe frilll(I mibihi (?LLIJT in the finA TbLIAI .4tAlemeni% Anil Any pulenlial indiLdluTh L>f frdud.A% a re%ult uf the%e proiedure.%, we Luiisidered ilie 01)i)ortLJllitie% diid inLenlii'e% that may exist witliin ihe L)r&Fanj.%atiun fur fruud. In Lummun witl) ull uudil% under ISA% {UK). we Lire required tu perforin %peLifiL PTUL¢dure.% lu re4pond iu the ri¥k ¢Jf mJnagein¢ni oi'erride. We dlqo obtained an iinderslanding ot. the leg7dl and regulatory traI￿ew￿r￿s that ihe compai)y operate4. ii). locuKing7 on provisions ol. Iho8e laws and rebTulalions tlial had a direLi etleLt on the deterihinalion ol. iiiaterial c1Lnoiinis and di%Llosure4 in the linanLial statements. The key law8 2nd regulalioi)s we Lonsidered in illi5 Lurilexl inLluded the UK Companies ALI 1)d loLal lax legislation. A liirther description ot our responsibilities for the audii of the tinanLial statements 15 IoL¢lted on the Financial Reportinb? Council's website al wthJw..Irc.org.uklauditorsresponbibililies. Thi& desLriptioii tomis part of oiir Report of the Independent Audirors. Page 6

REPORT OF THE INDEPENDENT AUDITORS TO THE iWEMBEILS OF INDEPENDENT LIVING ALTERNATIIIES Use olour rep(tyrt This report is made solely to Ilie charirable conipany's meinbers. as a body. in accordance ivith Chapter l ot Part 16 01. the Companies Aci 2006. Our aLidit work lias been undertakeii so tliai ￿'e iniglit state to the charitable coinpany's meimbers those tnatters we are ￿qUIred to state to tliem in an auditors, report and foT no ollier puryose. To the tullest extent permitted by law, we do not accept or assuine responsibility to anyone oilier than ihe charitable coimpany and ihe Charl￿b]e co)npan!'s iiieinbers a body. tor our audit w'ork, for this repon. or t-or ilie opinions we have rom]ed. Shailesli V Patel (Senior Staiuiory Auditoi.) foi. and on behalf of Macalvins Liiniled C"harlered Ac¢Dunla1)ts nd StatLltoi'y Audilors 7 St John's Road HaiTOW Middl¥SCX HAI 2EY 27 Novcii)bcr 2025 Page 7

INDEPENDENT LIN'ING ALTERNATIVES STATEMENT OF FINANCIAL ACTIVITIES (INCORPORATING AN INCOME AND EXPEP4DITURE ACCOUNT) 'UK'I'HL YEAR LNDLD 31 MARCH 2U25 2025 Total fullds 2024 Total lun( Um"estricled fund Restricted fiind Noies INCO￿lE AND ENDOWMENTS FROM Donations and legacies 1.755,0311 1.755.018 1,475.194 Investment income Toial 2.-362 477.556 1.758 063 1758,063 EXPENDITURE ON Raising tunds 1,703,688 1,703,688 1.374,971 Other Total 44,020 1747 708 1.747.708 413.654 NET TNCOME 10,355 1 (1,355 63,9ll2 RELONCILIATION OF FUNDS Ti)tdl fund.s1?r(iu¥ht f11rn4'dl'd 3nO,344 31)O,344 236.442 TOTAL FUNDS CARRIED FORWARD 3111 099 3106L)9 301) 344 The notes form parl of these financial slaiementS Page 8

INDEPENDENT LIVING ALTERNA TIVES OiEGISTERED NUMBER: 02390067) BALANCE SHEET 31 MARCH 2025 2025 Total fullds 2024 Total Unrestricted fund Restricted fiit]d Notes FIXED ASSETS Tangible assets 10 2,27LI 2.270 CURRENT ASSETS Debtors Cash ai baiik and in hand 212,021 15?.439 164 460 21? V21 152 434 IC)4,46U 197.-3U6 159.764 357,070 CREDITORS An)oui)Is fallii)g due wiihii) one year 12 156,0.31) (56,011) {5Y,29111 NETCURRENT ASSETS 308,429 308 429 297 772 TOTAL ASSETS LESS CURRENT LIABILITIES 310.699 310,69Q 300.344 NET ASSETS FUP4DS Unreslricled fLind5 TOTAL FUNDS 310 6L)9 310699 300,344 IID69Y 310699 300.344 300 344 These linancial Stslernenls have been prepllred in accordai)ce wilh tl)e provisions applicable to charitable coinpanies subject io tl)e sniall coi)Ipanies regii)ie. The Iinancial statemertls weie approved by the Board ol. Ti'uslees tsiid auihori8ed for is8ue on 27 November 2025 ai)d were signed on ils behalf by.. M Daley- Trnsiee The notes form parl of these financial slaiementS Page 9

INDEPENDENT LIN'ING ALTERNATIVES NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 ACCOUNTING POLICIES Basls of preparlng the IIDnclal 5tatemeDts The Iiiiaiicial slalemenls of the clurilable company. w'hich is a public beiielii eiiliiy under FRS 10? have been prepared in accoi'danee wilh the Cliai'i(ies SORP IFRS 102 i 'Accouniing and Reporiing by Chariiies.. Siatemeii( of Recommended Praeiice applieable io eharilies prepariiig rheir acwounls in aLeordance ￿'Ith the Financial Reporling Siai)dard gpplicable in the UK and Republic ot Irelaiid IFRS 1021 (effective l Jaiiuary 20191,, Fiiiaiicial Reporting Standard 102 'The Fin1£ neial Reporting Standard applicable in the UK and Republic of Ireland, and Ilie L ompaiiies Act 20(kJ. The ljnaiicial stateiiieiits have beeii prepared under the liislorical cost Lonientioii. The preseniation currency of the financial sthiemenis is the Pound Sterling 1£) rounded ro the nearesi £. Income All incoille 15 recogiiised in the Stateiiieiil of Fiiiaiicial Activities once the cliarity has eiititletnenl to the funds. it is probable that the inconie will be receiN'ed and the aiiiouiit cali be Ineasured reliably. Expendblure Lialliliiics arc rccogniscd as ¥xpcndilurc as soon as Ihcrc is a Icgal or Conslnictivc obligalioii ¢ommillii)g thc charity to Ihal ¢xp¢ndilurc, il is probablc tlial a iransfcr of ¢¢oiionii¢ l)cncfits will iK rcqiiircd in s¢ttl¢ni¢nt and Ihc a1mounl of th¢ obligatioi) ¢a1) bc m¢asurcd rcli?I blv, Exp¥nditurc is accoiintcd for oli an &lCCTuals basis and has bccn classificd uiidcr hcadiiigs that aggrcgiltc all cost rclatcd to tlic calL¥ory. WlILrc co8¢5 Cfjt)Iiot b¢ dircctly atlribulcd io P£Lrticulur hcading5 Ilicy linv¢ ￿¢￿t1 ollocalcd lo activilios on a basis Consisicni with tlic usc of rcsourcc.i. Tangible fixed assets D¢picci&ltioii is piovided at the followiii¥ annual ralets in order to write Trff each a.sset oveT It% ¢stiniated useful life, Fixtiire4 'ind fittin&?5 Office equipnient 211n/o re(lucing balance 21111/0 re(lucin¥ halunce Fund 41¢0unlin¥ Unrv%lriLted fund% Laii be Ued in uLLurdunLe ivith the LliilTltuble i)bjeLIIve% dl tl)e di%Lretiurb ()f tl)e Iiuyte¥%. R¢4ti'iLted flind% Ldn (Iiily be used f()r PdrtiLuldr restriLt¢d purp().4e.4 Within tlie d)jeLi% ()f tli¢ Lhariry. R¥4lllLti()n% aris¢ wh¢n speLifi¢d by the dL)n()r (Ir wher) flind.% are rdised for PdrtiLular restri¢ted purpo%e%. Further expldllatiun uf the nilture and PUTpo%e of edLh fund i¥ inLludui in ihe nuie% tu the finanLldl %lcltement%. Pension costs ¥nd other post-retirement benefits The charitable Lompany operate% a detined contribution pension sLhenie. Contributions payable to the LhaTiiable Lompally's pensioii gLheLne are Lharged to tl)e StatemeLII ot Finailcial Aeiivities in the period to wliich they i'elate. Cjovernment CJrAnts Glivernment grants are reLogi)ised as inLorne on a systeinatic basis over the periods in ￿hIL￿ the entity recognises the related Losts for which the grant is intended to coimpeiisate. Gi'ants whicl) become receivable as compenbation lor expenses or losses already inLllrred or foi. the purpose ol giwing immediate financial support to the entity with no lulure related Losts are recognised as iiicome it) the period in which it become5 receivable. Flnanelal Instruments Financial assets and liabililies are initially recognized at fair i'alue and subseqiiemtly nieasured at amortised cost. tair value through profil or loss (FVTPLI, or tair i'alue through otlier conipreliensive income (FVOCII, depeiiding on their classification. Page 10 coniinued...

INDEPENDENT LIN'ING ALTERNATIVES OTES TO THE FINAIYCIAL STATEMENTS- eonllnued FOR THE YEAR ENDED 31 MARCH 2025 DONATIONS AND LEGACIES 2025 2024 Fees 1755.03S 1475 194 INVEST￿IENT INCO￿lE 2025 2024 Deposit account interest 3.025 41SING FUNDS Ralslng donatlons and legiicles 2025 2024 Siall costs Rent, rates aiid water Insurance Teleplione and IT Putsl£tye Kind bl£iiiungry Sundries SiatT Iraini11g Advertising Slaty ITav¢lliiig - ILA Prof¢55ioiial f¢¢s Bank chargcs Subscriplicin Staff accoiiimodarioii Siaff Travcllin¥- PA Dcpr¢i illiioii I,f 24.5.50 30.494 9.848 8,458 1,231,7147 19,375 10,7.30 598 3,624 5,441 3,510 1.(153 17.6114 .348 445 47.U69 4.19() 56,01 L¢ 65U 4.(K>l 1.3.1196 395 1,26U 44.828 5.255 518 1703 b88 1 .374 1)71 SUPPORT COSTS Auditors, rcniuncrfjlion Acrountaiicy and l¢¥al fc¢s 12,864 11 If(} 12.252 NET INCOMEI(EXPENDITURE) Nct incomcl{cxp¢t)diturc) is slalcd aftcr cliargin￿(cr¢diIlng).' 2025 2024 Auditors, rciiiuncration Dcprcriatioli ov￿.11cd a.8scIs Ac¢ount311¢y feei pay3bl¢ to oiidilor 12.864 518 31.156 12.252 608 Page 11 coniinued...

INDEPENDENT LIN'ING ALTERNATIVES OTES TO THE FINAIYCIAL STATEMENTS- eonllnued FOR THE YEAR ENDED 31 MARCH 2025 TRUSTEESI RE￿luNERATIoN AND BENEFITS During the year, trustees received no reniuneration. During the year, a i)un)ber ol- Itwstees utilized ihe Lhariiy's sei'N'ices and paid lees 10 (he i'alue of.t544,-fj5912024: £293,-389) Trustees, expenses There were no Injslees, expenses paid for the Ye￿ ended 31 March 2025 nor for the year ended 31 hlarch 2024. STAFF COSTS -31.3.25 31..3.24 Wagcs and salarics Social sc¢urily cosis Other pc11SiOli costs 1,390,108 114,581 20,161 1 524 850 1,129,704 84.741 1231 787 Iiicluded iii 41bove ¢ost5 Is the ¢ost of adniinisti'alive staft shoivii os per below.. Wagcs and salarics Social s¢¥urily ¢osis Otlicr pci)5101I COSts 126,193 10,764 111.340 139.378 124.Y82 The average moiiilily iiuiiibeL' of eniplDyees diirii)g tl)e yeai. was as t"ollows'. 2025 2024 Admiiiistralion Pcrsonal asslstanls 59 76 No e1Mployees received em0luiii￿ils in excess or 16U,UVU. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES Unr¢stri¢tcd fuiid R¢stri¢tcd fund Tolal funds IIYCOME AND ENDOWMENTS FROM Donationg.4nd l¢gacic8 1.475,194 1,475,194 Iiiv¢slni¢nr in¢oinc Total 2.362 1477 556 2,362 477.55() EXPENDITURE ON Raising tuiids 1,374,971 ,-374,971 Other Total 1413 654 413654 Page 12 coniinued...

INDEPENDENT LIN'ING ALTERNATIVES OTES TO THE FINAIYCIAL STATEMENTS- eonllnued FOR THE YEAR ENDED 31 MARCH 2025 CONIPAtiATIVES FOR THE STATEIVAENT OF FINANCIAL ACTIVITIES- eontlnued Unrestricted fund Restricted tund Total fiinds NET INCOME 63,902 63.902 RECONCILIATION OF FUNDS Toial I'LJnds brought lonvard 236,442 236.442 TOTAL FUNDS CARRIED FORIVARD 300.-144 io. TANGIBLE FIXED ASSETS Fixture nd titting OffiLe equipment Totals COST Al l April 2024 Additioii¥ At 31 March 2025 DEPRECIATION Al l April 2024 Cliarge lor yecir At 31 March 202.% NET BOOK VALUE Al 31 MJrLh 202.5 At .1 l MarLh 2024 10,173 ?16 10.389 11,394 21.567 216 21.783 11.394 9.626 9.369 405 9.774 18,995 518 19.513 9.739 650 547 1.620 2.572 DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR 2025 2()24 Trade debiiir Other debtor Prepiiyment% 197.692 4.476 9.S.53 212.0*1 184,Q%4 4.296 11.926 197 306 Page13 coniinued...

INDEPENDENT LIN'ING ALTERNATIVES OTES TO THE FINAIYCIAL STATEMENTS- eonllnued FOR THE YEAR ENDED 31 MARCH 2025 12. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR 2025 2024 Trade ci'edilors SoLial securily and other iaxes Pension payable Accrued expenses 6.494 19.326 16,989 12,469 4,325 25.515 30.111 56.031 MOI'EIVIELYT IN FULYDS Nei move]neni in hinds Al 31.3.25 Al 1.4.24 Unrestrlcted funds General tund 300,344 -110,699 TOTAL FUNDS .300 144 310699 Nei Inovement in lumds, inLluded in the above are as lollows,. InLoiiiing resoiirces ResourLes expended Moveiii¢nl UnrestrlLted fund General tund 1.758.061 {1,747,708) 10,355 TOTAL FUNDS 10..155 Comparatlve$ for movement In funds Nel Inoi'ein¢nl Al 31.3.24 Ai 1.4.23 Unrestrl¢ted funds General fund 236,442 63,902 300,344 TQTAL FUNDS 23(1 442 CTr3 902 .100.344 Cuinpurativc nct Ini)vcincnl in fund¥, iiiLludcd in thc ab(Iv¢ urc fullow%- In¢omin¥ i'e%t)uri¢ R¢%c)urLe. exiKiided Movement Unreslrieted funds CJ¢n¢rdl fund 1,477 556 {1,413.654) 63.9n2 TOTAL fuNDS 1477 556 141J 654) Page 14 coniinued...

INDEPENDENT LIN'ING ALTERNATIVES OTES TO THE FINAIYCIAL STATEMENTS- eonllnued FOR THE YEAR ENDED 31 MARCH 2025 13. MOIPEMENT IN FULYDS- eontlnued A CU￿eTht year 12 i)ionilis and prior year 12 moiiihs coiMbi]Led position is as follow's.. Nei movement in fiinds Al At 1.4.23 Unrestrlcled funds General Lund 74,2J7 -110,699 TOTAL FUNDS 236 442 310699 A CLirrent yeatr 12 months and prior year 12 tnoi)ths LoinbiJLed t)et inotreinent in lunds. ii)cluded ii) tlie above are as tollows.. InLoining resoiirces ResourLeb expended Moveinent ii) lundti Unrestrleted funds .3.235.619 (1,161,162) 74,257 TOTAL FUNDS 74.257 14. RELATED PARTY DISCLOSURES During the year, a iiuniber ol. Irui'iees Lililized the charity's seri'ice.% and the total qerviee% provided lo them ainoiii)led to£544,559 {2024.. £293.3891. As al year end, fees, amounlii)bT lo £53,687 (2024.. £10,935) were oulslandinby I'rom trusleeg in respeLX Ot. serviLes proN'ided to thein. Diiring the year, renilineration paid to key manab?erial personnel amounted to L40.39712024'. £44,8iO). Page 15

This document was delivered using electronic communications and authenticated in accordance with thc registrar's rulcs relating to elcctronic form, authentication and manner of delivery under section 1072 of the Companies Act 2006.