REGISTERED COMPANY NUMBER: 05480761 (England and Wales)

REGISTERED CHARITY NUMBER: 1120611

Report of the Trustees and

Unaudited Financial Statements

for the Year Ended 31 March 2026

for

Wiltshire Centre for Independent Living

Limited

Page

Report of the Trustees

1

to

7

Independent Examiner's Report

8

Statement of Financial Activities

9

Balance Sheet

10

to

11

Cash Flow Statement

12

Notes to the Cash Flow Statement

13

Notes to the Financial Statements

14

to

24

The trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the year ended 31 March 2026. The trustees have adopted the provisions of Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019).

Year in Review 2025-26

The year ending 31 March 2026 has been one of significant change, resilience and opportunity for Wiltshire Centre for Independent Living.

During the year we successfully balanced two very different challenges. We celebrated the launch of new services and partnerships that will shape our future, whilst also managing the difficult transition following the loss of our long-standing Direct Payments contract. Although saying goodbye to a service we had proudly delivered for over twelve years was difficult for both staff and the people we supported, the transition was managed professionally and with great care, ensuring people experienced continuity and support throughout the process.

At the same time, we invested in new opportunities that reflect our long-term strategic ambition to create lasting change alongside disabled people and local communities. Thanks to funding from The National Lottery Community Fund we launched ConnextSteps, an ambitious programme supporting disabled young people aged 14-25 to build confidence, develop employment opportunities and become leaders within their communities. The programme has already begun creating opportunities through internships, one-to-one support and the Ambitions Squad, providing strong foundations for future growth.

Our Life Connectors continued to work alongside hundreds of people across Wiltshire, helping individuals build confidence, strengthen relationships and overcome barriers to living the life they choose. Increasingly this work is being recognised by partners across health, social care and the voluntary sector as an effective way of improving wellbeing through trusted relationships rather than traditional service delivery.

Throughout the year our Pioneers continued to demonstrate the power of lived experience. They influenced local services, contributed to national campaigns, delivered training and were recognised nationally as a runner up for the Locality Awards. Their work continues to demonstrate how co-production can transform services when disabled people are supported to lead change.

Our SEND Co-production programme also continued to grow, ensuring that children and young people remained at the heart of designing services, influencing education, transition planning and wider system change.

Alongside these developments, we remained committed to our organisational values of kindness, collaboration, hope and co-production. Staff, volunteers and trustees responded positively to change, demonstrating resilience, flexibility and an unwavering commitment to supporting disabled people to live ambitious lives.

OBJECTIVES AND ACTIVITIES

Objectives and aims

Charitable objects

To provide means by which disabled people may take control over their own lives, achieve full participation in all spheres of society, and effect changes in how they are viewed and treated.

To provide encouragement, assistance, advice, support and facilities to individuals or groups wishing to live independently, by means of exercising choice and exerting control over their own life and lifestyle, and to raise the expectations of disabled people, individually and collectively, and ensure that their voice be heard.

To relieve disabled people by providing, and encouraging, the provision of services including (but not limited to) information, assistance and advice by associating with local authorities, voluntary organisations, other organisations and the local inhabitants in a common effort to promote independent living, improve condition of life, active participation in and full integration into society for disabled people within Wiltshire and the surrounding areas of Swindon, Bath and North East Somerset.

Aims and performance:

We review our aims, objectives, and activities each year, looking at what we achieved and the outcomes of our work in the previous 12 months. We look at the success of each key activity and the benefits they have brought to those groups of people we are set up to support. It also ensures our aims, objectives and activities remain focussed on our stated purposes.

Our Strategic Plan 2024-2027 sets out bold ambition for the charity; to create lasting change for disabled people in Wiltshire.

The three core aims are:

- Choice and control: We will develop opportunities that will increase the choice and control people have over their own lives and enable people to be hopeful about the future.

- Co-production: We will promote the voice of disabled people in all areas of our society, so that they can take an active role in creating good local systems and positive living environments that support people to thrive.

- Community: We will develop the conditions that enable people to maintain and grow meaningful relationships and co-create strong communities that can support people to live well.

Our work is at the heart of local communities, cutting across class, race and gender divides. We build on relationships and social connections, reaching those who are considered harder to reach. As such, our work is a huge part of the solution to wellbeing, which is high on the national and local policy agenda. Our plans over the following years reflect the increasing opportunities for our work in engaging people through a range of activities and services and building trusted relationships.

Wiltshire CIL will continue to find solutions locally, working alongside people to address issues and ensure people are supported in the long-term work plan to deliver on the rights and aspirations of people and communities. The strategy therefore is a working document that will be updated to ensure it is relevant to and informed by the changing needs of disabled and older people in Wiltshire. It will continue to demonstrate the development and future growth required for Wiltshire CIL.

How we support delivery:

- Partnership working

- Evaluation and development

- Maintaining and developing a cohesive and kind staff team

- Ensuring a good organisational infrastructure

- Delivering excellent services in line with our core values

We ensure robust organisational governance which is crucial to delivering our progress through undertaking regular governance and impact reviews. Monitoring reports are presented to the Board of Trustees on a quarterly basis to inform the direction of work and to ensure compliance with the agreed work plans. Quarterly monitoring reports are in place under the public sector contracts and work is regularly reviewed.

Our full Strategic Plan can be viewed on our website.

ACHIEVEMENTS AND PERFORMANCE

Significant activities and achievements

The work delivered by Wiltshire CIL during the year has been in accordance with the objectives of the charity to provide access to information, advice, peer support and service support to disabled people to help them live independently. This year we have continued to deliver high quality services including our direct payment support service, right up until the contract was handed over, Life Connecting and co-production work with disabled people aged from 5 years up.

Significant achievements in year include:

- Collaborating with Wiltshire Council's Leisure Division to improve access the facilities,

- Our face to face and social media work and activities continue to raise the profile of the charity and communicate our key messages to a wide audience,

- Social media strategy developed

- Successful migration to the cloud,

- National Lottery funded ConnextSteps successfully launched which includes, internships, Ambitions Squad, one-to-one Life Connector support,

- Pioneers shortlisted for the Locality Awards,

- Disability Ally training delivered,

- SEND co-production continued to influence EHCP reviews.

- Successful and professionally managed transition of the Direct Payments contract,

A fuller account of our activities during the year can be found in our annual report published on our website or available in other formats from our office, on request.

FINANCIAL REVIEW

Financial position

The Income and Expenditure Account for the year shows total income of £682,899 (2025: £789,507). Total expenditure for the year was £707,187 (2025: £801,967). The net deficit for the year was £24,288 (2025: £12,460) - the total year end funds (including restricted funds carried forward) is £593,448 (2025: £617,736).

Restricted funds at 31 March 2026 were £53,203. Tangible fixed assets at 31 March 2026 were £4,375. Free reserves (being unrestricted funds less amounts held as tangible fixed assets) were £535,870.

Reserves policy

The management committee has examined the charity's requirements in light of the main risks to the organisation. It has established a policy whereby the unrestricted funds not committed or invested in tangible fixed assets held by the charity should be between 3 and 6 months of the expenditure as a cushion for any unexpected liabilities. The reserves are needed to meet the working capital requirements of the charity, and the board of trustees are confident that the current level of reserves, at £535,870, is sufficient to be able to continue the current activities of the charity in the event of a significant drop in funding.

Principal risks and uncertainties

The charity relies on various sources of funding, including local authority grants, commissioned services, and grant funding from trusts/foundations. Risk management is the process of identifying, evaluating, and controlling risks to the organisation. The aim is not to eliminate all risks entirely (this would be very difficult and not cost effective), but rather to reduce the risk to a level that the organisation is comfortable with.

Wiltshire CIL's risk management is focused on strategic planning and considering how the success of plans and projects affect the future. The risk management process is led by the CEO, the trustees and senior management team, who are responsible for managing risks as part of their job. It enables us to develop an approach that helps us to understand not only the risks but also the opportunities we face.

The service reflects the social model of disability and the empowerment of service users as a disabled people's organisation through its board of trustees, policies, procedures, and day to day practice. We have in place a robust strategic plan to guide and inform the structures in which we work, ensuring compliance through a legal and governance framework to mitigate unforeseen complications by methodically planning and effectively resourcing the service.

There is an annual process in place to report on how risk is managed (more often for large or complex projects) or whenever there are incidents that suggest the controls in place need updating. The emphasis is on managing risk, so the process focuses on actions to control risks. All papers and policies going to the board of trustees include a summary of the main risks and suggested mitigation. The CEO works to anticipate and highlight the potential of such risks with the aim of mitigation before reaching a crisis or negative impact on the organisation.

We establish a pro-active approach to managing risks that recognises we cannot identify every possible risk and we cannot eliminate risk; however, we can increase the organisation's capability to respond to unforeseen events.

The following areas are covered by our Risk Register:

- Governance

- External Factors

- Regulatory Factors

- Operational Factors

- Financial Factors

With large contracts for service provision with Wiltshire Council and the Integrated Care Board (ICB), we recognise the need to review risks regularly and mitigate them as much as possible. We recognise the risks attached to losing contracts when retendering, or contracts being awarded at a lower value to the current value.

FUTURE PLANS

The strategic plan for Wiltshire CIL produced for 2024 - 2027 remains in line with the aims and objectives set out within the business plan for its achievements.

Future priorities:

- Continuing the develop SEND Co-production and ensuring it is adequately resourced.

- Embedding ConnextSteps

- Growing Life Connectors

- Developing commercial opportunities

- Strengthening SEND work

- Securing longer-term funding

- Expanding partnerships

- Continuing co-production.

STRUCTURE, GOVERNANCE AND MANAGEMENT

Governing document

The organisation is a charitable company limited by guarantee, incorporated on 5 June 2005. The company was established under a Memorandum of Association which established the objects and powers of the charitable company and is governed under its Articles of Association which were updated during the year to modernise the language and to simplify the operation of the Board.

Recruitment and appointment of new trustees

The charity's board comprises a Chair and shall not be less than five nor more than ten trustees. Appointment of trustees is governed by the company's Memorandum and Articles of Association. Trustees may at any time co-opt any person duly qualified to be appointed as a trustee.

Trustees are appointed for a term of three years by a resolution passed at a properly convened meeting of the charity trustees. At the end of the three-year period, the trustee is offered the option of a further three years appointment. A six-year appointment is the most time any trustee can serve on the Board. In exceptional circumstances, a trustee can be appointed for a further 3-year term but 9 years is the maximum anyone can serve. In selecting individuals for appointment as charity trustees, the charity trustees must have regard to the skills, knowledge and experience needed for the effective administration of the charity. Vacancies for trustees are advertised, and applicants are interviewed following shortlisting and references taken up.

All trustees give their time voluntarily and receive no benefits from the charity. Any expenses reclaimed from the charity are set out in in the accounts. None of the trustees has any beneficial interest in the company. All the trustees are members of the company and guarantee to contribute £1 in the event of a winding up. The charity is operated by disabled people to promote all aspects of independent living for disabled people.

The trustee board makes all strategic decisions.

Organisational structure and how the charity makes decisions

The board of trustees meets at least every 3 months and is responsible for the strategic direction and policy of the charity, together with considering matters relating to the organisation's strategy, policy, monitoring performance, regulatory matters, and governance.

A scheme of delegation is in place and day to day responsibility for the provision of the services rest with the Chief Executive Officer (CEO) along with the Director of Development and Delivery and Finance and Governance Manager. The CEO is responsible for ensuring that the charity delivers the services specified and that key performance indicators are met.

Induction and training of new trustees

On appointment, trustees receive a full induction pack, attend induction training for trustees, as well as organisation induction training. External training is used where relevant, together with appropriate publications.

The trustee induction pack comprises of the following:

- Introduction to Wiltshire CIL

- What is a Charity?

- What is a Trustee?

- 7 Principles that should guide public figures

- Who can't be a Charity Trustee?

- Responsibilities

- Liabilities

- Role Descriptions for Honorary Officers

- Code of Governance for Trustees

- (Most recent) Annual Report/ Trustee Report & Accounts

- Articles and Memorandum of Association

- Trustee Declaration

- Nomination for Trustee Board Membership

- Declaration of Conflicts of Interest

- The Essential Trustee (Charity Commission)

- The Essential Trustee - 6 main duties (Charity Commission)

Key management remuneration

The senior management team comprises the trustees and key management staff of the charity responsible for directing and controlling, running, and operating the charity on a day-to-day basis. The pay of senior staff is managed in accordance with a scheme of remuneration for all staff and has been adjusted dependent on the circumstances of the charity. The board of trustees considers the affordability of pay increases annually.

Risk management

The trustees have assessed the major risks to which the charity is exposed and are satisfied that as far as possible, systems are in place to mitigate exposure to them. Our adopted risk policy states 'Wiltshire CIL should have unrestricted reserves of between three- and six-months running costs.' With large contracts for service provision with Wiltshire Council and the Integrated Care Board (ICB), we recognise the need to review risks regularly and mitigate them as much as possible. We recognise the risks attached to losing contracts when retendering, or contracts being awarded at a lower value to the current value.

Attention has also been focused on non-financial risks arising from fire, health and safety of staff and volunteers, data protection and other risks which are managed by ensuring the organisation has robust policies and procedures in place with regular and appropriate training for staff and volunteers, including the new risks to the health and wellbeing of our clients, staff, and volunteers due to Covid-19.

REFERENCE AND ADMINISTRATIVE DETAILS

Registered Company number

05480761 (England and Wales)

Registered Charity number

1120611

Registered office

11 Couch Lane

Devizes

Wiltshire

SN10 1EB

Trustees

M Doughty

Mrs L Hunt-Skelley

Ms C A Finch

S Goss (resigned 1.2.26)

Ms S Osland

Dr T N Bush (appointed 22.1.26)

Senior Management Team:

Mary Reed - Chief Executive Officer

Neal Goodwin - Director of Development & Delivery

Louise Maddox - Direct Payment Manager (TUPE)

Polly Hannan - Finance & Governance Manager

Company Secretary

Mrs M Reed

Independent Examiner

James Gare FCA DChA

Monahans

Chartered Accountants

Hermes House

Fire Fly Avenue

Swindon

Wiltshire

SN2 2GA

Bankers

Lloyds TSB Bank Plc

29 High Street

Chippenham

Wiltshire

SN15 3HA

Approved by order of the board of trustees on 7 October 2026 and signed on its behalf by:

Ms C A Finch - Trustee

Independent examiner's report to the trustees of Wiltshire Centre for Independent Living Limited ('the Company')

I report to the charity trustees on my examination of the accounts of the Company for the year ended 31 March 2026.

Responsibilities and basis of report

As the charity's trustees of the Company (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 ('the 2006 Act').

Having satisfied myself that the accounts of the Company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity's accounts as carried out under Section 145 of the Charities Act 2011 ('the 2011 Act'). In carrying out my examination I have followed the Directions given by the Charity Commission under Section 145(5) (b) of the 2011 Act.

Independent examiner's statement

Since your charity's gross income exceeded £250,000 your examiner must be a member of a listed body. I can confirm that I am qualified to undertake the examination because I am a member of the Institute of Chartered Accountants in England and Wales, which is one of the listed bodies.

I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe:

1.	accounting records were not kept in respect of the Company as required by Section 386 of the 2006 Act; or

2.	the accounts do not accord with those records; or

3.	the accounts do not comply with the accounting requirements of Section 396 of the 2006 Act other than any requirement that the accounts give a true and fair view which is not a matter considered as part of an independent examination; or

4.

the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities (applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)).

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

James Gare FCA DChA

Monahans

Chartered Accountants

Hermes House

Fire Fly Avenue

Swindon

Wiltshire

SN2 2GA

9 October 2026

2026

2025

Unrestricted

Restricted

Total

Total

fund

funds

funds

funds

Notes

£

£

£

£

INCOME AND ENDOWMENTS FROM

Donations and legacies

3

24

-

24

2,600

Charitable activities

5

Advice and support

519,177

163,548

682,725

786,907

Other trading activities

4

150

-

150

-

Total

519,351

163,548

682,899

789,507

EXPENDITURE ON

Charitable activities

6

Advice and support

508,716

198,471

707,187

801,967

NET INCOME/(EXPENDITURE)

10,635

(34,923

)

(24,288

)

(12,460

)

RECONCILIATION OF FUNDS

Total funds brought forward

529,610

88,126

617,736

630,196

TOTAL FUNDS CARRIED FORWARD

540,245

53,203

593,448

617,736

2026

2025

Notes

£

£

FIXED ASSETS

Tangible assets

14

4,375

-

CURRENT ASSETS

Debtors

15

15,768

8,725

Cash at bank and in hand

640,686

656,592

656,454

665,317

CREDITORS

Amounts falling due within one year

16

(67,381

)

(47,581

)

NET CURRENT ASSETS

589,073

617,736

TOTAL ASSETS LESS CURRENT LIABILITIES

593,448

617,736

NET ASSETS

593,448

617,736

FUNDS

19

Unrestricted funds

540,245

529,610

Restricted funds

53,203

88,126

TOTAL FUNDS

593,448

617,736

The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2026 in accordance with Section 476 of the Companies Act 2006.

The trustees acknowledge their responsibilities for

(a)	ensuring that the charitable company keeps accounting records that comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the charitable company as at the end of each financial year and of its surplus or deficit for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the charitable company.

These financial statements have been prepared in accordance with the provisions applicable to charitable companies subject to the small companies regime.

The financial statements were approved by the Board of Trustees and authorised for issue on 7 October 2026 and were signed on its behalf by:

C A Finch - Trustee

Cash flows from operating activities

Cash generated from operations

1

(10,072

)

(16,554

)

Net cash used in operating activities

(10,072

)

(16,554

)

Cash flows from investing activities

Purchase of tangible fixed assets

(5,834

)

-

Net cash (used in)/provided by investing activities

(5,834

)

-

Change in cash and cash equivalents in the reporting period

(15,906

)

(16,554

)

Cash and cash equivalents at the beginning of the reporting period

656,592

673,146

Cash and cash equivalents at the end of the reporting period

640,686

656,592

1.	RECONCILIATION OF NET EXPENDITURE TO NET CASH FLOW FROM OPERATING ACTIVITIES

2026

2025

£

£

Net expenditure for the reporting period (as per the Statement of Financial Activities)

(24,288

)

(12,460

)

Adjustments for:

Depreciation charges

1,459

272

Increase in debtors

(7,043

)

(7,159

)

Increase in creditors

19,800

2,793

Net cash used in operations

(10,072

)

(16,554

)

2.	ANALYSIS OF CHANGES IN NET FUNDS

At 1.4.25

Cash flow

At 31.3.26

£

£

£

Net cash

Cash at bank and in hand

656,592

(15,906

)

640,686

656,592

(15,906

)

640,686

Total

656,592

(15,906

)

640,686

1.	STATUTORY INFORMATION

Wiltshire Centre for Independent Living is a charitable company limited by guarantee, without share capital, incorporated in England and Wales. In the event of the charity being wound up, the liability in respect of the guarantee is limited to £1 per member of the charity. The registered office address, nature of the charity's operations and principal activities can be found in the Trustees' Report.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements of the charitable company, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) 'Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

The financial statements are prepared on a going concern basis under the historical cost convention, modified to include certain items at fair value. The financial statements are prepared in sterling which is the functional currency of the charity and rounded to the nearest pound.

There are no significant areas of judgements or key sources of estimation uncertainty.

Going concern

The charity has reduced its cost base this financial year and entered into a new business partnership with a commercial care company offering an alternative funding stream to traditional grants and tenders. We also continue to develop our partnerships both locally and nationally with a view to joint applications for funding.

After making appropriate enquiries, the board of trustees has a reasonable expectation that the charitable company has adequate resources to continue in operational existence for the foreseeable future. For this reason, it continues to adopt the going concern basis in preparing the financial statements.

Income

All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.

Income from government and other grants, whether ‘capital’ grants or ‘revenue’ grants, is recognised when the charity has entitlement to the funds, any performance conditions attached to the grants have been met, it is probable that the income will be received and the amount can be measured reliably and is not deferred.

Expenditure

Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.

Irrecoverable VAT is charged against the expenditure heading for which it was incurred.

Grants offered subject to conditions which have not been met at the year end date are noted as a commitment but not accrued as expenditure.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Computer equipment

-

25% on straight line basis

Taxation

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

Fund accounting

Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.

Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.

Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.

Pension costs and other post-retirement benefits

The charitable company operates a defined contribution pension scheme. Contributions payable to the charitable company's pension scheme are charged to the Statement of Financial Activities in the period to which they relate.

Financial instruments

The charity only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value.

Debtors

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

Cash at bank and in hand

Cash at bank and cash in hand includes cash and short term highly liquid investments with a short maturity of three months or less from the date of acquisition or opening of the deposit or similar account.

Creditors and provisions

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

3.	DONATIONS AND LEGACIES

2026

2025

£

£

Donations

24

2,600

4.	OTHER TRADING ACTIVITIES

2026

2025

£

£

Room hire

150

-

5.	INCOME FROM CHARITABLE ACTIVITIES

2026

2025

Activity

£

£

Grants and contracts

Advice and support

681,850

785,184

Service delivery and other earned income

Advice and support

875

1,723

682,725

786,907

Grants received, included in the above, are as follows:

2026

2025

£

£

Wiltshire Council

272,460

464,432

Healthhero Integrated Care

135,208

131,408

National Lottery

113,226

-

Primary Care Networks and other funders

95,923

97,192

Skills for Care

-

650

Wiltshire Community Foundation

47,650

91,502

Disability Rights UK

10,957

-

675,424

785,184

Government grants are disclosed above. There were no unfulfilled conditions or other contingencies attached to these grants. The charity has not directly benefited from any other forms of government assistance.

6.	CHARITABLE ACTIVITIES COSTS

Grant

funding of

Direct

activities

Support

Costs (see

(see note

costs (see

note 7)

8)

note 9)

Totals

£

£

£

£

Advice and support

652,340

40,000

14,847

707,187

7.	DIRECT COSTS OF CHARITABLE ACTIVITIES

2026

2025

£

£

Staff costs

480,420

489,883

Rent

22,856

28,023

Insurance

2,219

2,445

Light and heat

2,302

3,276

Telephone

3,561

3,815

Postage and stationery

953

1,199

Advertising

-

66

Training and travel

17,199

14,873

Seminar and workshop costs

2,603

1,555

Repairs and maintenance

20,838

8,480

IT and website

17,266

10,288

Subscriptions and publications

32,662

22,854

Equipment

4,410

5,343

Sundry

5,372

370

Payroll costs

38,220

86,002

Depreciation

1,459

272

652,340

678,744

8.	GRANTS PAYABLE

2026

2025

£

£

Advice and support

40,000

120,000

The total grants paid to individuals during the year was as follows:

2026

2025

£

£

Winter Fuel Grants to individuals

-

80,000

Household Grants to individuals

40,000

40,000

40,000

120,000

2025: Winter Fuel grant payments of £200 to £400 were paid to 210 individuals.

2026: Household grant payments of £400 were paid to 100 individual (2025: £125 to £400 were paid to 106 individuals).

9.	SUPPORT COSTS

Governance

costs

£

Advice and support

14,847

Support costs, included in the above, are as follows:

2026

2025

Advice

and

Total

support

activities

£

£

Professional fees

11,663

-

Accountancy and independent examination

3,184

3,223

14,847

3,223

10.	NET INCOME/(EXPENDITURE)

Net income/(expenditure) is stated after charging/(crediting):

2026

2025

£

£

Depreciation - owned assets

1,459

272

Independent examination

3,000

2,750

Operating lease - rent

14,350

23,360

Operating leases - other

1,950

1,400

11.	TRUSTEES' REMUNERATION AND BENEFITS

There were no trustees' remuneration or other benefits for the year ended 31 March 2026 nor for the year ended 31 March 2025.

Trustees' expenses

3 (2025: 3) trustees were reimbursed expenses totalling £763 (2025: £564).

12.	STAFF COSTS

2026

2025

£

£

Wages and salaries

435,102

450,600

Social security costs

36,511

31,168

Other pension costs

8,807

8,115

480,420

489,883

The Key Management Personnel of the charity consists of the Chief Executive Officer. The total amount of employee benefits (salary, employer's national insurance and employers pension contributions) paid to key management personnel in the year was £62,762 (2025: £59,242).