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 Thi*8tatement 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 IID*nclal 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 U*ed 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.